企业会计准则第33号合并财务报表中英对照docWord下载.docx

1、 These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the preparation and presentation of consolidated financial statements.第一条 为了规范合并财务报表的编制和列报，根据企业会计准则基本准则，制定本准则。Article 2: consolidated financial statements are s

2、tructural reports about the financial status, business performances and cash flows of the enterprise group formulated by parent companies and subsidiary companies.第二条 合并财务报表，是指反映母公司和其全部子公司形成的企业集团整体财务状况、经营成果和现金流量的财务报表。Parent company means the company has one or more subsidiary companies （or main body

3、）.母公司，是指有一个或一个以上子公司的企业（或主体，下同）。Subsidiary companies mean which are controlled by their parent company.子公司，是指被母公司控制的企业。Article 3: The consolidated financial statements shall at least comprise the following parts:第三条 合并财务报表至少应当包括下列组成部分：（1） The consolidated balance sheet;（一）合并资产负债表；（2） The consolidated

4、 profit statement;（二）合并利润表；（3） The consolidated cash flow statement;（三）合并现金流量表；（4） The consolidated statement of changes in the owners equities （or shareholders equities, the same below）; and（四）合并所有者权益（或股东权益，下同）变动表；（5） The notes.（五）附注。Article 4: parent company should prepare consolidated financial s

5、tatements.第四条 母公司应当编制合并财务报表。Article 5: foreign currency financial statement translation shall be subject to the Accounting Standard for Business Enterprises No.19- Foreign Currency Translation and the Accounting Standards for Enterprises No. 31 - Cash Flow Statements.第五条 外币财务报表折算，适用企业会计准则第19号外币折算和企业

6、会计准则第31号现金流量表。Chapter II Consolidated Scope第二章 合并范围Article 6: the scope of consolidated financial statements shall be confirmed base on the control.第六条 合并财务报表的合并范围应当以控制为基础予以确定。Control means an enterprise can decide the financial and manage policy of another enterprise and have authority to earn the

7、benefit from another enterprise.控制，是指一个企业能够决定另一个企业的财务和经营政策，并能据以从另一个企业的经营活动中获取利益的权力。Article 7: parent enterprises have more than half of voting rights of invested enterprises directly or by subsidiaries. Parent enterprises are able to control the invested company, so the invested company shall be det

8、ermined its subsidiary within the consolidated scope. However, except for the invested company which cant be proved to without controlled by parent enterprise.第七条 母公司直接或通过子公司间接拥有被投资单位半数以上的表决权，表明母公司能够控制被投资单位，应当将该被投资单位认定为子公司，纳入合并财务报表的合并范围。但是，有证据表明母公司不能控制被投资单位的除外。Article 8: parent enterprises having le

9、ss than half of voting rights of invested enterprises, which meet one of the following conditions, shall be deemed that parent enterprise can control invested enterprises. The invested company shall be determined its subsidiary within the consolidated scope. However, except for the invested company

10、which cant be proved to without controlled by parent enterprise:1） more than half of voting rights of invested enterprises, through the agreement among the other investors of the invested company2） rights to decide the financial and business policy of invested enterprise as the article of associatio

11、n or agreement3） have rights to appoint and removal most of members of the board of directors or such institutions4） have most of voting right in the board of directors or such institutions of invested enterprises.第八条 母公司拥有被投资单位半数或以下的表决权，满足下列条件之一的，视为母公司能够控制被投资单位，应当将该被投资单位认定为子公司，纳入合并财务报表的合并范围。但是，有证据表

12、明母公司不能控制被投资单位的除外：（一）通过与被投资单位其他投资者之间的协议，拥有被投资单位半数以上的表决权。（二）根据公司章程或协议，有权决定被投资单位的财务和经营政策。（三）有权任免被投资单位的董事会或类似机构的多数成员。（四）在被投资单位的董事会或类似机构占多数表决权。Article 9: Whether controlling the invested enterprises, shall consider potential factors of voting rights, including the term of convertible bonds, executable wa

13、rrants in the period and so on which deprive from invested enterprises owned by the enterprise and others.第九条 在确定能否控制被投资单位时，应当考虑企业和其他企业持有的被投资单位的当期可转换的可转换公司债券、当期可执行的认股权证等潜在表决权因素。Article 10: parent company shall put all subsidiaries involved in the consolidated scope of consolidated financial statemen

14、t.第十条 母公司应当将其全部子公司纳入合并财务报表的合并范围。Chapter III consolidated process第三章 合并程序Article 11: consolidated financial statement shall be prepared by parent enterprise based on the financial statement of parent enterprise and subsidiaries, according with other relevant materials, as adjusted long term share inv

15、estment by equity method.第十一条 合并财务报表应当以母公司和其子公司的财务报表为基础，根据其他有关资料，按照权益法调整对子公司的长期股权投资后，由母公司编制。Article 12: parent company shall unify the accounting policy of each subsidiary and enable accounting policy of subsidiaries to keep consistent with which of parent enterprise.第十二条 母公司应当统一子公司所采用的会计政策，使子公司采用的会计政策与母公司保持一致。The accounting policy is different from which of parent enterprise, which shall be adjusted as parent enterprise; or subsidiaries shall prepare financial state