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 same control, 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。

If the consideration of the merging enterprise is that it issues equity securities, 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 total face value of the stocks issued shall be regarded as the capital stock, while the difference

between the initial cost of the long-term equity investment and total face value of the shares issued shall offset against the capital reserve. If the capital reserve is insufficient to dilute, the retained earnings shall be adjusted.

（二）非同一控制下的企业合并，购买方在购买日应当按照《企业会计准则第 20 号——企业合并》确定的合并成本作为长期股权投资的初始投资成本。

(2) For the merger under different control, the merging party shall, on the

date of merger, regard the merger costs ascertained in accordance with the Accounting Standards for Enterprises No. 20 – Merger of Enterprises as the initial cost of the long-term equity investment.

第四条除企业合并形成的长期股权投资以外，其他方式取得的长期股权投资，应当按照下列规定确定其初始投资成本：

Article 4 Besides the long-term equity investments formed by the merger of enterprises, the initial cost of a long-term equity investment obtained by other means shall be ascertained in accordance with the provisions as follows:

（一）以支付现金取得的长期股权投资，应当按照实际支付的购买价款作为初始投资成本。

初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出。

(1) The initial cost of a long-term equity investment obtained by making

payment in cash shall be the purchase cost which is actually paid. The initial cost consists of the expenses directly relevant to the obtainment of the longterm equity investment, taxes and other necessary expenses.

（二）以发行权益性证券取得的长期股权投资，应当按照发行权益性证券的公允价值作为初始投资成本。

(2) The initial cost of a long-term equity investment obtained on the basis

of issuing equity securities shall be the fair value of the equity

securities issued.

（三）投资者投入的长期股权投资，应当按照投资合同或协议约定的价值作为初始投资成本，但合同或协议约定价值不公允的除外。

(3) The initial cost of a long-term equity investment of an investor shall

be the value stipulated in the investment contract or agreement except the unfair value stipulated in the contract or agreement.