06版企业会计准则英文版_No.01_Inventories word版

Accounting Standards for Business

Enterprises No.1 - Inventories

Cai Kuai [2006] No.3

February 15, 2006

Chapter I General Provisions

Ar ti cl e 1 These Standards are formulated in accordance with the Accounti ng Standards for Enterprises - Basic Standards for the purpose of regulating the recognition of the inventories,measurement and disclosure of r elated information. .

Ar ti cl e 2 Other relevant accounting standards shall apply to such items as follows:

(1) The Accounting Standard for Business Enterprises No. 5 - Biological Assets shall apply to the consumptive biological assets.

(2) The Accounting Standard for Business Enterprises No. 15 - Cons truction Contracts shall apply to the costs of the inventories together through construction contracts.

Chapter II Recognition

Ar ti cl e 3 The term "inventories"refers to finished products or merchand ise possessed by an enterprise for sale in the daily of business, o r work in progress in the process of production, or materials and supplies to be consumed in the process of production or offering labor service.

Ar ti cl e 4 The inventories shall not be recognized unless they satisfy su ch conditions simultaneously as follows:

(1) The economic benefits pertinent to the inventories are likely to flow into the enterprise; and

(2) The cost of the inventories can be measured reliably.

Chapter III Measurement

Ar ti cl e 5 The inventories shall be initially measured in light of their cost. The cost of inventory consists of purchase costs, processing costs and other costs.

Ar ti cl e 6 The purchase costs of inventories consists of the purchase pri ce, relevant taxes, transport fees, loading and unloading fees, insurance premiums and other expenses that may be relegated to the purchase costs of inventories.

Ar ti cl e 7 The processing costs of inventories consist of the direct labor and production overheads allocated according to a particular method.

The "production overheads" refers to all indirect expenses happened in the process of manufacturing products and providing labor services by an enterprise. An enterprise shall, according to the nature of the production overheads, choose the reasonable method for the allocation of production overhead s.

If two or more kinds of products are manufactured in the same production process, and the processing cost for each product is unable to be separated from that of others directly, the processing costs shall be allocate d among the products in a reasonable way.

Ar ti cl e 8 "Other costs of inventories" refers to those costs, other than purchase costs and processing costs, happened in bringing the inventories to their present

location and condition.

Ar ti cl e 9 The following expenses shall be recognized as current profits and losses as they are happened, which shall not be included in the cost o f inventories: (1) The direct materials,direct labor and production overheads that are abnormally consumed;

(2) The storage expenses (excluding the expenses which are necessary in the production process for reach the next production stage); and

(3) Other expenses that cannot be included in the costs happened i n bringing the inventories to their present location and condition.

Ar ti cl e10 The borrowing costs, which shall be included in the cost of inventories, shall be disposed in accordance w ith the Accounting Standard for Enterprises No. 17 - Borrowing costs.

Ar ti cl e 11 The cost of inventories invested by an investor shall be ascertained in accordance with the value as stipulated in the investment contract or agreement, unless it is not stipulated fair in the contract or agreement.

Ar ti cl e 12 The cost of agricultural products in the harvest, and the cost o f inventories obtained by the exchange of non-monetary assets, recombination of liabilities and merger of enterprises shall be ascertained in accordance with the Accounting Standard for Business Enterprises No. 5 - Biological Assets, Accounting Standard for Business Enterprises No. 7 - Exchange o f Non-monetary Assets, Accounting Standard for Business Enterprises No. 12 - D ebt Restructurings and Accounting Standard for Business Enterprises No. 20 -Business Combinations, respectively.

Ar ti cl e 13 Where an enterprise provides labor service, the direct labor e xpenses, other direct expenses as well as the indirect expenses included thereto shall be included in the cost of inventories.

Ar ti cl e 14 An enterprise shall confirm the actual cost of sending out inv entories by employing the first-in-first-out method, the weighted average method or the specific identification method.

The cost of sending out inventories of items with similar nature and purpose shall be confirmed by employing the same cost calculation metho d.

Generally, the cost of non-substitutable inventories, and goods purchased and produced as well as the labor services offered for specific projects, the cost of sending out shall be confirmed by employing the specific identification method.

As to the inventories, which have been already sold, their costs shall be carried forward as the current profits and losses and the relevant provision for the loss on decline in value of inventories shall also be carried forward.

Ar ti cl e 15 On the date of balance sheet, the inventories shall be measure d whichever is lower in accordance with the cost and the net realizable value.

If the cost of inventories is higher than the net realizable value, the provision for the loss on decline in value of inventories shall be made and be included in the current profits and losses.

The net realizable value refers to in the daily business activity the amount after deducting the estimated cost of completion, estimated sale expense and relevant taxes from the estimated sale price of inventories.

Ar ti cl e 16 An enterprise shall confirm the net realizable value of inventories on the ground of reliable evidence obtained,taking into consideration of the purpose for holding inventories and the effects of events occurring after the date of the balance sheet.

The materials held for production shall be measured at cost if the net realizable value of the finished products is higher than the co st.If a decline of the value of materials shows that the net realizable value o f the finished

products is lower than the cost, the materials shall be measured at the net realizable value.

Ar ti cl e 17 The net realizable value of inventories held for the execution of sales contracts or labor contracts shall be calculated on the ground of the contract price.

If an enterprise holds more inventories than the quantities subscribed in the sales contract, the net realizable value of the excessive p art of the inventories shall be calculated on the ground of the general sales price.

Ar ti cl e 18 Ordinarily an enterprise shall make provision for loss on decline in value of inventories on the ground of each item of inventories.

For inventories with large quantity and relatively low unit prices, the provision for loss on decline in value of inventories shall be made on the ground of the categories of inventories.

For the inventories related to the series of products manufactured and sold in the same area, and of which the final use or purpose is identical or s imilar thereto, and if it is difficult to measure them by separating t hem from other items, the provision for loss on decline in value of inventories shall be made on a combination basis.

Ar ti cl e 19 An enterprise shall confirm the net realizable value of inventories on the balance sheet date. If the factors causing any write-down o f the inventories have disappeared, the amount of write-down shall be resumed and be reversed from the provision for the loss on decline in value of inventories t hat has been made. The reversed amount shall be included in the current profits and losses.

Ar ti cl e 20 An enterprise shall amortize the easily consumed products of l ow value and packing articles and supplies by employing the one-off write-off method or equal-split amortization method and bring it in the cost of the relevant assets or in the current profits and losses.

Ar ti cl e 21 For any damage to the inventories of an enterprise, the enterp rise shall include the amount after deducting the book value and relevant taxes from the disposal income in the current profits and losses.The book value of inventories shall refer to the amount after deducting the accumulative provision for loss on decline in value of inventories from the cost of in ventories.

The loss of inventories shall be included in the current profits and losses.

Chapter IV Disclosure

Ar ti cl e 22 An enterprise shall, in the notes, disclose the information co ncerning to inventories as follows:

(1) The book value of all inventories at the beginning and end of the period;

(2) The methods to confirm the cost of sending out inventories;

(3) The basis for confirming the net realizable value of inventories, the methods to make provision for the loss on decline in value of i nventories, the amount of the provision for loss on decline in value of inventories to be reversed in the current period, as well as the relevant information about the making and reversion of the provision for loss on decline in value of inventories.

(4) The book value of inventories used for a guaranty.

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从2003年末至2004年，国际会计准则理事会发出了多项新的国际财务报告准则，并对多项现行国际会计准则进行了修订。中国要发展经济，就 从2003年末至2004年，国际会计准则理事会发出了多项新的国际财务报告准则，并对多项现行国际会计准则进行了修订。 中国要发展经济，就必须融入国际经济潮流中，作为国际通用商业语言的会计，自然就应该走向国际化。 与此同时，为了与国际准则更好地协调与接轨，我国财政部也正积极地酝酿这方面的改革。 在众多的中国会计准则与国际会计准则差异中。 国际会计准则第32号和39号-金融工具无疑是最引入关注的。 尽管该准则在国际准则此次修订之前已经生效，但该准则十分复杂，很难应用。 而对于中国会计准则来说，这是全新的准则，并代表了对于金融工具会计的重大改变。 所有金融资产和金融负债，包括金融衍生工具，都需要在资产负债表上确认，而其中广泛采用公允价值作为计量基础。 为交易而持有以及其他指定的金融工具。 其公允价值的变动都计入利润表。 在实务中，很可能会产生极大的应用问题。 银行、其他金融机构，以及其他持有各类金融工具的企业将会受到很大的影响。 而盈利亦可能波动频繁。 限于篇幅本文仅以“商业债券投资核算”作为研究对象，进行二者的差异分析。 债券投资是商业银行一项重要资产，在商业银行经营管理中具有举足轻重的作用。 债券投资的核算，对于商业银行规范管理、防范风险、增强透明度具有重要意义。 随着我国金融体制改革的不断深入和债券市场的稳步发展，商业银行债券投资迅速增长。

但债券投资核算明显滞后，与国际财务报告准则相关规定有着显著的差异。 因此，充分借鉴国际财务报告准则中的合理成分，改革和完善商业银行债券投资的核算，不仅是推动商业银行会计与国际惯例接轨的重要步骤，也是提升商业银行债券投资核算水平，增强透明度，加强风险管理，促进债券投资业务健康发展的重要举措。 本文试图通过对《金融企业会计制度》与国际财务报告准则有关债券投资规定的对比分析，提出中国商业银行债券投资核算的改革取向。 一、债券投资在商业银行经营管理中的重要地位和作用 平衡收益与风险的重要工具 商业银行是经营货币资金的企业，既要吸收存款，又要通过发放贷款、同业拆放或购买债券等形式，将所吸收的资金有效地加以运用，以赚取合理的利差。 同时，商业银行以安全性、流动性和效益性为经营原则，强调风险与收益的平衡。 并通过有效的资产组合，去化解风险，提高收益。 贷款无疑是银行资金运用最重要的手段，但是贷款的发放不仅要有客户需求，而且要充分考虑到贷款的风险。 长期以来我国银行贷款质量不高。 呆坏帐多的现状，说明贷款风险很大。 而债券投资相对于贷款而言，虽然名义收益率相对较低，但其风险较小，收益稳定。 相对于存放和拆放资金而言，收益又较为可观。 而且，根据经营管理的需要，通过期限匹配，可以保持债券投资较好的流动性，以满足流动性管理的需要。 因此，债券投资的特点决定了银行在没有即时和可靠的贷款投放渠道的情况下，为了保证资金的使用效率。 必然会将大量的资金投入债券市场，通过购买债券，取得相对稳定的收益。

企业会计准则中英对照复习课程

企业会计准则——基本准则 Accounting Standard for Business Enterprises: Basic Standard 第一章总则 Chapter 1 General Provisions 第一条为了规范企业会计确认、计量和报告行为，保证会计信息质量，根据《中华人民共和国会计法》和其他有关法律、行政法规，制定本准则。 Article 1 In accordance with The Accounting Law of the People’s Republic of C hina and other relevant laws and regulations, this Standard is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposes and to ensure the quality of accounting information. 第二条本准则适用于在中华人民共和国境内设立的企业(包括公司，下同)。Article 2 This Standard shall apply to enterprises (including companies) established within the People’s Republic of China. 第三条企业会计准则包括基本准则和具体准则，具体准则的制定应当遵循本准则。 Article 3 Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard. 第四条企业应当编制财务会计报告(又称财务报告，下同)。财务会计报告的目标是向财务会计报告使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息，反映企业管理层受托责任履行情况，有助于财务会计报告使用者作出经济决策。 Article 4 An enterprise shall prepare financial reports. The objective of financial reports is to provide accounting information about the financial position, operating results and cash flows, etc. of the enterprise to the users of the financial reports, in order to show results of the managemen t’s stewardship, and assist users of financial reports to make economic decisions. 财务会计报告使用者包括投资者、债权人、政府及其有关部门和社会公众等。Users of financial reports include investors, creditors, government and its relevant departments as well as the public. 第五条企业应当对其本身发生的交易或者事项进行会计确认、计量和报告。 Article 5 An enterprise shall recognise, measure and report transactions or events that the enterprise itself have occurred. 第六条企业会计确认、计量和报告应当以持续经营为前提。 Article 6 In performing recognition, measurement and reporting for accounting purposes, an enterprise shall be assumed to be a going concern. 第七条企业应当划分会计期间，分期结算账目和编制财务会计报告。 Article 7 An enterprise shall close the accounts and prepare financial reports for each separate accounting period. 会计期间分为年度和中期。中期是指短于一个完整的会计年度的报告期间。

中国会计准则与国际会计准则的异同(2015年) (1)

中国企业会计准则与国际财务报告准则 趋同及差异 2014年12月

一、中国企业会计准则概述及新变化 二、国际财务报告准则概述 三、中国准则与国际准则的趋同现状 四、中国准则与国际准则的差异

一、中国企业会计准则概述及新变化 1、概述 目前，我国A股上市公司、银行、保险公司、证券公司、中央企业和大中型企业等执行的《企业会计准则》是由财政部于2006年2月颁布，要求从2007年1月1日逐步开始实施的，通常称之为“新会计准则”。之前执行的《企业会计制度》和企业会计准则一般称为“旧会计准则”。 “新会计准则”体系包括1个基本准则，41项具体准则，32 项应用指南，若干准则解释和补充规定。(其中：2014年7月，财政部对基本准则和4具体准则进行了修改，并新增了三项具体准则）（见附表）

一、中国企业会计准则简述 法规/指引简要介绍 1 项基本准则其作用是指导具体准则的制定和为尚未有具体准则规范的会计 实务问题提供处理原则。 41 项具体准则具体准则主要规范企业发生的具体交易或事项的会计处理。应用指南应用指南是对具体准则相关条款的细化和对有关重点难点问题 提供操作性规定，还包括财务报表格式、会计科目、主要账务 处理等。 企业会计准则解释和其他补充规定主要是对新会计准则实施中遇到的问题作出的解释，或为与国际财务报告准则持续趋同而就国际财务报告准则的某些改进所作出的中国准则的修改。 《企业会计准则讲解由财政部会计司编写，主要是对会计准则的规定进行详细解释 以及提供示例。此外，财政部还通过《企业会计准则讲解》颁 布了一些为了与国际财务报告准则持续趋同而作出的规定。

企业会计准则中英版

企业会计准则第 2 号——长期股权投资 Accounting Standards for Enterprises No.2 - Long-term Equity Investments 第一章总则 Chapter I General Provisions 第一条为了规范长期股权投资的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。 Article 1 In order to regulate the recognition and measurement of long-term equity investments, and disclosure of relevant information, these Standards are formulated in the light of the Accounting Standards for Enterprises - Basic Standards. 第二条下列各项适用其他相关会计准则： Article 2 Other relevant accounting standards shall apply to such items as follows: (一)外币长期股权投资的折算，适用《企业会计准则第19 号——外币折算》。 (1) The Accounting Standards for Enterprises No. 19 - Foreign Currency Translation shall apply to the translation of long term equity investments in foreign currencies; (二)本准则未予规范的长期股权投资，适用《企业会计准则第22 号——金融工具确认和 计量》。 (2) The Accounting Standards for Enterprises No. 22 -Recognition and measurement of Financial Instruments shall apply to the long term investments which haven't been dealt with by the present standards. 第二章初始计量 Chapter II Initial Measurement 第三条企业合并形成的长期股权投资，应当按照下列规定确定其初始投资成本： Article 3 The initial cost of the long-term equity investment formed in the merger of an enterprise shall be ascertained in accordance with the following provisions: 一) 同一控制下的企业合并，合并方以支付现金、转让非现金资产或承担债务方式作为合并对价 的，应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。 (1) For the merger of enterprises under the samecontrol, if the consideration of the merging enterprise is that it makes payment in cash, transfers non-cash assets or bear its debts, it shall, on the date of merger, regard the share of the book value of the owner's equity of the merged enterprise as the initial cost of the long-term equity investment. The difference between the initial cost of the long-term equity investment and the payment in cash, non-cash assets transferred as well as the book value of the debts borne by the merging party shall offset against the capital reserve. If the capital reserve is insufficient to dilute, the retained earnings shall be adjusted. 合并方以发行权益性证券作为合并对价的，应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。按照发行股份的面值总额作为股本，长期股权投资初始投资成本与所发行股份面值总额之间的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。

常用财务英语

account 账户 account payable 应付账款 annual report 年度报告 assets 资产 audit 审计 auditor’s opinion 审计意见书 balance sheet 资产负债表 balance sheet equation 资产负债表等式 capital 资本 capital stock certificate 股本证明书 certified public accountant(CPA) 注册会计师 common stock 普通股 compound entry 复合分录 corporation 公司 creditor 债权人 debtor 债务人 entity 主体（会计主体） financial accounting 财务会计 GAAP 一般公认会计原则 generally accepted accounting principles 一般公认会计原则independent opinion 独立意见书 inventory 存货 liabilities负债 limited liability 有限责任 management accounting 管理会计 notes payable 应付票据 open account ①未清账；②赊账，指赊购和记账交易owners’ equity 所有者权益 paid-in capital 投入资本（缴入股本） paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业 par value 票面价值 privately accounting 企业会计 privately owned 私有公司 public accounting 公共会计 publicly owned 国有企业 reliability 可靠性 shareholders’ equity 股东权益 sole proprietorship 独资企业 stated value 股本 statement of financial condition 财务状况表 statement of financial position 财务状况表 stock certificate 股票凭证 stockholders’ equit y 股东权益

新会计准则会计科目表(中英文对照)[2]

一、资产类 1 1001 库存现金cash on hand 2 1002 银行存款bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据notes receivable 12 1122 应收账款Account receivable 13 1123 预付账款account prepaid 14 1131 应收股利dividend receivable 15 1132 应收利息accrued interest receivable

21 1231 其他应收款accounts receivable-others 22 1241 坏账准备had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料raw materials 32 1406 库存商品commodity stocks 33 1407 发出商品goods in transit 36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461 存货跌价准备reserve against

stock price declining 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备hold investment due reduction reserve 47 1523 可供出售金融资产financial assets available for sale 48 1524 长期股权投资long-term stock ownership investment 49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526 投资性房地产investment real eastate 51 1531 长期应收款long-term account