会计准则外文翻译(适用于毕业论文外文翻译+中英文对照)
一个共同的会计准则框架 财务会计准则外文文献翻译 3000多字 2013年
一个共同的会计准则框架财务会计准则外文文献翻译 3000多字 2013年A Common Framework for Accounting StandardsIn November 2013.Bruce Pounder published an article in XXX Accounting Standards Board (FASB) and the nal Accounting Standards Board (IASB) in the development of a common framework for global accounting standards.The project。
which began in September 2010.XXX of the two boards。
The n of the first phase of the project was a significant achievement。
as it will influence global standards setting for many years to come.XXX。
as it will allow them to XXX countries.XXX discuss some of the key changes that were made to the conceptual frameworks as a result of the project。
For example。
the Boards clarified the ns of assets and liabilities。
and XXX "XXX.Overall。
XXX is a positive development for the global accounting n。
He notes that there is still work to be done to fully align the standards of the two boards。
国际会计准则第38 号无形资产【外文翻译】
本科毕业论文（设计）外文翻译外文题目International Accounting Standard 38Intangible Assets外文出处IASCF38 Pages857－859外文作者 International Accounting Standards Board (IASB) 原文：International Accounting Standard 38Intangible Assets Objective1 The objective of this Standard is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another Standard. This Standard requires an entity to recognise an intangible asset if, and only if, specified criteria are met. The Standard also specifies how to measure the carrying amount of intangible assets and requires specified disclosures about intangible assets.Scope2 This Standard shall be applied in accounting for intangible assets, except:(a) intangible assets that are within the scope of another Standard;(b) financial assets, as defined in IAS 32 Financial Instruments: Presentation;(c) the recognition and measurement of exploration and evaluation assets (see IFRS 6 Exploration for and Evaluation of Mineral Resources);(d) expenditure on the development and extraction of minerals, oil, natural gasand similar non-regenerative resources.3 If another Standard prescribes the accounting for a specific type of intangible asset, an entity applies that Standard instead of this Standard. For example, this Standard does not apply to:(a) intangible assets held by an entity for sale in the ordinary course of business (see IAS 2 Inventories and IAS 11 Construction Contracts).(b) deferred tax assets (see IAS 12 Income Taxes).(c) leases that are within the scope of IAS 17 Leases.(d) assets arising from employee benefits (see IAS 19 Employee Benefits).(e) financial assets as defined in IAS 32. The recognition and measurement of some financial assets are covered by IAS 27 Consolidated and Separate Financial Statements, IAS 28 Investments in Associates and IAS 31 Interests in Joint Ventures.(f) goodwill acquired in a business combination (see IFRS 3 Business Combinations).(g) deferred acquisition costs, and intangible assets, arising from an insurer’s contractual rights under insurance contracts within the scope of IFRS 4 Insurance Contracts. IFRS 4 sets out specific disclosure requirements for those deferred acquisition costs but not for those intangible assets. Therefore, the disclosure requirements in this Standard apply to those intangible assets.(h) non-current intangible assets classified as held for sale (or included in a disposal group that is classified as held for sale) in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.4 Some intangible assets may be contained in or on a physical substance such asa compact disc (in the case of computer software), legal documentation (in the case of a licence or patent) or film. In determining whether an asset that incorporates both intangible and tangible elements should be treated under IAS 16 Property, Plant and Equipment or as an intangible asset under this Standard, an entity uses judgement to assess which element is more significant. For example, computer software for a computer-controlled machine tool that cannot operate without that specific software is an integral part of the related hardware and it is treated as property, plant and equipment. The same applies to the operating system of a computer. When the software is not an integral part of the related hardware, computer software is treated as an intangible asset.5 This Standard applies to, among other things, expenditure on advertising, training, start-up, research and development activities. Research and development activities are directed to the development of knowledge. Therefore, although theseactivities may result in an asset with physical substance (eg a prototype), the physical element of the asset is secondary to its intangible component, ie the knowledge embodied in it.6 In the case of a finance lease, the underlying asset may be either tangible or intangible. After initial recognition, a lessee accounts for an intangible asset held under a finance lease in accordance with this Standard. Rights under licensing agreements for items such as motion picture films, video recordings, plays, manuscripts, patents and copyrights are excluded from the scope of IAS 17 and are within the scope of this Standard.7 Exclusions from the scope of a Standard may occur if activities or transactions are so specialised that they give rise to accounting issues that may need to be dealt with in a different way. Such issues arise in the accounting for expenditure on the exploration for, or development and extraction of, oil, gas and mineral deposits in extractive industries and in the case of insurance contracts. Therefore, this Standard does not apply to expenditure on such activities and contracts. However, this Standard applies to other intangible assets used (such as computer software), and other expenditure incurred (such as start-up costs), in extractive industries or by insurers.Definitions8 The following terms are used in this Standard with the meanings specified:An active market is a market in which all the following conditions exist:(a) the items traded in the market are homogeneous;(b) willing buyers and sellers can normally be found at any time;(c) prices are available to the public.Amortisation is the systematic allocation of the depreciable amount of an intangible asset over its useful life.An asset is a resource:(a) controlled by an entity as a result of past events;(b) from which future economic benefits are expected to flow to the entity.Carrying amount is the amount at which an asset is recognised in the statement of financial position after deducting any accumulated amortisation and accumulatedimpairment losses thereon.Cost is the amount of cash or cash equivalents paid or the fair value of other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs, eg IFRS 2 Share-based Payment.Depreciable amount is the cost of an asset, or other amount substituted for cost, less its residual value.Development is the application of research findings or other knowledge to a plan or design for the production of new or substantially improved materials, devices, products, processes, systems or services before the start of commercial production or use.Entity-specific value is the present value of the cash flows an entity expects to arise from the continuing use of an asset and from its disposal at the end of its useful life or expects to incur when settling a liability.Fair value of an asset is the amount for which that asset could be exchanged between knowledgeable, will ing parties in an arm’s length transaction.An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount.An intangible asset is an identifiable non-monetary asset without physical substance.Monetary assets are money held and assets to be received in fixed or determinable amounts of money.Research is original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understanding.The residual value of an intangible asset is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.Useful life is:(a) the period over which an asset is expected to be available for use by an entity;(b) the number of production or similar units expected to be obtained from the asset by an entity.Intangible assets9 Entities frequently expend resources, or incur liabilities, on the acquisition, development, maintenance or enhancement of intangible resources such as scientific or technical knowledge, design and implementation of new processes or systems, licences, intellectual property, market knowledge and trademarks (including brand names and publishing titles). Common examples of items encompassed by these broad headings are computer software, patents, copyrights, motion picture films, customer lists, mortgage servicing rights, fishing licences, import quotas, franchises, customer or supplier relationships, customer loyalty, market share and marketing rights.10 Not all the items described in paragraph 9 meet the definition of an intangible asset, ie identifiability, control over a resource and existence of future economic benefits. If an item within the scope of this Standard does not meet the definition of an intangible asset, expenditure to acquire it or generate it internally is recognised as an expense when it is incurred. However, if the item is acquired in a business combination, it forms part of the goodwill recognised at the acquisition date (see paragraph 68).DisclosureGeneral118 An entity shall disclose the following for each class of intangible assets, distinguishing between internally generated intangible assets and other intangible assets:(a) whether the useful lives are indefinite or finite and, if finite, the useful lives or the amortisation rates used;(b) the amortisation methods used for intangible assets with finite useful lives;(c) the gross carrying amount and any accumulated amortisation (aggregated with accumulated impairment losses) at the beginning and end of the period;(d) the line item(s) of the statement of comprehensive income in which any amortisation of intangible assets is included;(e) a reconciliation of the carrying amount at the beginning and end of the period showing:(i) additions, indicating separately those from internal development, those acquired separately, and those acquired through business combinations;(ii) assets classified as held for sale or included in a disposal group classified as held for sale in accordance with IFRS 5 and other disposals;(iii) increases or decreases during the period resulting from revaluations under paragraphs 75, 85 and 86 and from impairment losses recognised or reversed in other comprehensive income in accordance with IAS 36 (if any);(iv) impairment losses recognised in profit or loss during the period in accordance with IAS 36 (if any);(v) impairment losses reversed in profit or loss during the period in accordance with IAS 36 (if any);(vi) any amortisation recognised during the period;(vii) net exchange differences arising on the translation of the financial statements into the presentation currency, and on the translation of a foreign operation into the presentation currency of the entity;(viii) other changes in the carrying amount during the period.119 A class of intangible assets is a grouping of assets of a similar nature and use in an entity’s operations. Examples of separa te classes may include:(a) brand names;(b) mastheads and publishing titles;(c) computer software;(d) licences and franchises;(e) copyrights, patents and other industrial property rights, service and operating rights;(f) recipes, formulae, models, designs and prototypes;(g) intangible assets under development.The classes mentioned above are disaggregated (aggregated) into smaller (larger) classes if this results in more relevant information for the users of the financial statements.120 An entity discloses information on impaired intangible assets in accordance with IAS 36 in addition to the information required by paragraph 118(e)(iii)–(v).121 IAS 8 requires an entity to disclose the nature and amount of a change in an accounting estimate that has a material effect in the current period or is expected to have a material effect in subsequent periods. Such disclosure may arise from changes in:(a) the assessment of an intangible asset’s useful life;(b) the amortisation method;(c) residual values.122 An entity shall also disclose:(a) for an intangible asset assessed as having an indefinite useful life, the carrying amount of that asset and the reasons supporting the assessment of an indefinite useful life. In giving these reasons, the entity shall describe the factor(s) that played a significant role in determining that the asset has an indefinite useful life.(b) a description, the carrying amount and remaining amortisation period of any individual intangible asset that is material to the entity’s financial statements.(c) for intangible assets acquired by way of a government grant and initially recognised at fair value (see paragraph 44):(i) the fair value initially recognised for these assets;(ii) their carrying amount;(iii) whether they are measured after recognition under the cost model or the revaluation model.(d) the existence and carrying amounts of intangible assets whose title is restricted and the carrying amounts of intangible assets pledged as security for liabilities.(e) the amount of contractual commitments for the acquisition of intangible assets.123 When an entity describes the factor(s) that played a significant role in determining that the useful life of an intangible asset is indefinite, the entity considers the list of factors in paragraph 90.Intangible assets measured after recognition using the revaluation model124 If intangible assets are accounted for at revalued amounts, an entity shall disclose the following:(a) by class of intangible assets:(i) the effective date of the revaluation;(ii) the carrying amount of revalued intangible assets;(iii) the carrying amount that would have been recognised had the revalued class of intangible assets been measured after recognition using the cost model in paragraph 74;(b) the amount of the revaluation surplus that relates to intangible assets at the beginning and end of the period, indicating the changes during the period and any restrictions on the distribution of the balance to shareholders;(c) the methods and significant a ssumptions applied in estimating the assets’ fair values.125 It may be necessary to aggregate the classes of revalued assets into larger classes for disclosure purposes. However, classes are not aggregated if this would result in the combination of a class of intangible assets that includes amounts measured under both the cost and revaluation models.Foreign source：International Accounting Standards Board (IASB) .International Accounting Standard38—Intangible Assets.IASCF38.2003：857－859.译文：国际会计准则第38 号无形资产目的1．本准则的目的是对其他国际会计准则中没有具体涉及的无形资产的会计处理进行规范。
国际会计准则第 21号外汇汇率变动的影响【外文翻译】
本科毕业论文（设计）外文翻译题目外币报表折算方法分析及中国的选择初探专业会计学外文题目Effect of Changes in Exchage Rates of Foreign Currencies 外文出处International Accounting Standard No 21 (IAS 21)外文作者International Accounting Standards Board原文：International Accounting Standard No 2 (IAS 2)Effect of changes in exchange rates of foreign currenciesObjectiveAn institution may conduct business abroad in two different ways. You can make transactions in foreign currency or may have business abroad. In addition, the entity may file its financial statements in a foreign currency. The purpose of this rule is to prescribe how they are incorporated in the financial statements of an entity, foreign currency transactions and business abroad, and how to convert the financial statements to the presentation currency of choice.The main problems that arise are the type or types of change to use and how to report on the effects of changes in exchange rates within the financial statements.DefinitionsOne group is the group formed by the parent and all its subsidiaries.Net investment in a foreign operation is the amount that corresponds to the participation of the entity that submitted their financial statements in the net assets of that business.Foreign currency (or currency) is any currency other than the functional currency of the entity.Functional currency is the currency of the primary economic environment in which the entity operates.Presentation currency is the currency in which the financial statements are presented.Business abroad is an entity dependent partner, joint venture or branch of the reporting entity, whose activities are based or carried out in a country or a currency different from those of the reporting entity.Currency monetary items are kept in cash and assets and liabilities to be received or paid by a fixed or determinable amount of monetary units.Exchange rate is the ratio of exchange between two currencies.End exchange rate is the rate of existing cash on the balance sheet date.Exchange rate spot is the exchange rate used in transactions with immediate delivery.Fair value is the amount for which an asset could be exchanged, canceled or a liability,among stakeholders and duly informed in a transaction conducted at arm's length.Initial Recognition1. A foreign currency transaction is any transaction whose value is called or requires winding up in a foreign currency, including those in which the entity:(a) buys or sells goods or services whose price is denominated in a foreign currency;(b) lends or borrows funds, if the amounts are set to charge or pay in a foreign currency(c) acquires or disposes provides another avenue for assets or liabilities incurred or liquidation, provided that these operations are denominated in foreign currencies.2. Any foreign currency transaction is recorded at the time of its initial recognition,using the functional currency, by applying to the amount in foreign currency exchange spot at the date of the transaction between the functional currency and foreign currency.The date of the transaction is the date on which the transaction meets the conditions for recognition in accordance with International Financial Reporting Standards. For practical reasons, often using an exchange rate closer to existing at the time of the transaction, for example, may be used for weekly or monthly average rate for all transactions that take place at that time In each of the classes of foreign currency used by the entity.However, it is not appropriate to use average rates if during the interval, the changes have fluctuated significantly.Financial information on the dates of the balance sheets post3. At each balance sheet date:(a) monetary items in foreign currencies are converted using the exchange rate of closure;(b) the non-monetary foreign currency being valued in terms of historical cost, will be converted using the exchange rate on the date of the transaction; and(c) the non-monetary foreign currency being valued at fair value, will be converted using the exchange rates of the date it was determined that fair value.4. To determine the amount of an item is taken into account, in addition, other rules that apply. For example, tangible assets can be valued in terms of historical cost or revalued amount, in accordance with IAS 16 Property, plant and equipment. Regardless of whether it has determined the amount by using the historical cost or revalued amount,provided that this amount has been established in foreign currency is converted to the functional currency using the rules set out in this Standard.Recognition of exchange differences5.Exchange differences that arise in the settlement of monetary items, or to convert monetary items at rates different from those used for its initial recognition, have already occurred during the year or in previous financial statements, are recognized in the outcome of year in which they appear.See a difference when you have change monetary items as a result of a transaction in foreign currency, and there is a change in the exchange rate between the date of the transaction and the settlement date. When the transaction is settled in the same year in which they occurred, the entire exchange difference will be recognized in that period.However, when the transaction is settled in a later period, the exchange difference recognized in each period, until the settlement date, will be determined from the change that has occurred in the exchange rate for each year. When recognized directly in equity gain or loss on a non-monetary, any exchange difference, including in such losses or gains were also recognized directly in equity. By contrast, when the gain or loss on a non-monetary recognition in profit or loss, any exchange difference, including in such losses or gains, was also recognized in profit or loss.6. Exchange differences arising on a monetary item that forms part of the netinvestment in a business of the foreign entity, are recognized in profit or loss of the separate financial statements of the reporting entity or in the separate financial statements of business abroad, as appropriate. Financial statements containing the business abroad and the reporting entity (for example,the consolidated financial statements if the business abroad is a dependent), such exchange differences are recognized initially as a separate component of equity,and subsequently recognized in the outcome when it becomes available or disposed of by other means business abroad.When a monetary item is part of the net investment, carried out by the reporting entity in a foreign operation, and is denominated in the functional currency of the reporting entity,an exchange difference arises in the separate financial statements of the business abroad.When the entity bears its records and ledgers in a currency other than their functional currency and proceed to prepare their financial statements, will convert all amounts to the functional currency, as set out in paragraphs 1 to 26.As a result, will produce the same amounts, in terms of functional currency, which would have been earned if the items were originally recorded in the functional currency. For example, monetary items are translated into the functional currency using the exchange rates of closure, and nonmonetary items which are valued at historical cost, will be converted using the exchange rate at the date of the transaction that created its appreciation.7. The results and financial position of an entity whose functional currency is not in accordance with the currency of a hyperinflationary economy, translated into the presentation currency, should it be different, using the following procedures:(a) the assets and liabilities of each balance sheet presented (i.e., including comparative figures), will be converted at the rate of closure on the date of the corresponding stock;(b) revenue and expenses for each profit and loss accounts (i.e., including comparative figures), will become the exchange rates at the date of each transaction; and(c) all exchange differences arising out of this, it is recognized as a separate component of equity.8. Often, for the conversion of items of income and expenditure, is used for practical purposes an approximate rate, representative of changes in the dates of transactions,such as the average exchange rate of the period. However, when exchange rates have changed significantly, it is inappropriate to use the average rate for the period.9. Exchange differences referred to in paragraph (c) of paragraph 39 are listed by:(a) The conversion of expenditure and revenue to the exchange rates of the dates oftransactions, and of the assets and liabilities at the rate of closure. These differencesappear to change both the expenditure items and revenue recognized in the results, as recognized by the directly in equity.(b) Conversion of assets and liabilities to an early Net-end exchange rate that is different from the type used in the previous closing. Such exchange differences are not recognized in profit or loss because of the variations in exchange rates have little or no direct effect on cash flows arising from current and future activities. When the above exchange differences relating to a business abroad that while consolidating, is not involved in its entirety, the cumulative exchange differences arising from the conversion that is attributable to the minority stake, will be allocated to it and be recognized as part of the minority interest in the consolidated balance sheet.10. When the entity's functional currency is that of a hyperinflationary economy, it will restate its financial statements before implementing the conversion method set out in paragraph 42, according to IAS 29 Financial reporting in hyperinflationary economies, except the comparative figures, in the case of conversion to the currency of a hyperinflationary economy.When the economy in question ceases to be hyperinflationary and the entity ceases to restate its financial statements in accordance with IAS 29, used as the historic costs to be converted to the presentation currency, the amounts restated according to the level of prices on the date that the entity ceased to do this restatement.11. When converting to a presentation currency, the results and financial position of a foreign operation, as a preliminary step to their inclusion in the financial statements of the reporting entity, whether through consolidation, or using the proportional consolidation method of Participation will apply paragraphs 45 to 47, in addition to the provisions of paragraphs 38 to 10.The incorporation of the results and financial position of a foreign operation to the reporting entity will follow the normal procedures of consolidation, such as the elimination of intra-group transactions and balances of a dependent (see IAS 27 States Consolidated and separate financial and IAS 31 Interests in joint ventures). However, an asset (or liability) intragroup money, either short or long term, it may not be eliminated against the corresponding liability (or asset) Intra, without showing the results of changes in exchange rates within the states Consolidated Financial. This is because the monetary item represents a commitment to convert one currency into another, which exposes the reporting entity at a loss or gain on exchange fluctuations between the currencies. In line with this, in the consolidated financial statements of the reporting entity, the exchange difference should continue to be recognized in profit or loss, or, if they arise from the circumstances described in paragraph 32, is classified as a component of equity until the disposition or disposal by other means business abroad.12. When the financial statements of business abroad and the reporting entity are referred to different dates, he often produces additional financial statements with the same date as this one. When it is not, IAS 27 allows the use of different dates of submission, provided that the difference is not greater than three months, and have performed the appropriate adjustments to reflect the effects of significant transactions and other events that occurred between the dates reference. In this case, the assets and liabilities of the business abroad will be converted at the rate of the balance sheet date business abroad.It was also carried out the appropriate adjustments for significant variations in exchange rates until the balance sheet date of the reporting entity, in accordance with IAS 27.Disposition or disposal by other means of a foreign13. To alienate or otherwise dispose of a foreign operation, exchange differences deferred as a component of shareholders' equity, related to that business abroad, be recognized in the results at the same time they recognize the outcome of the alienation or disposition.It may have all or part of their participation in a business abroad through the sale,liquidation, recovery of capital contributed or neglect. The receipt of a dividend will be part of this provision only if it constitutes a recovery in investment, for example when it is paid from income in prior years to the acquisition. In the case of disposal or partial disposal, only included in the result of the exercise, the proportionate share of the difference in accumulated corresponding conversion. The correction of the value of a business abroad will not constitute a sale or partial disposal. Accordingly, at the time of accounting for this correction, shall not be recognized in profit or loss accrued no difference conversion.Source:（Excerpt from）International Accounting Standard No 21 (IAS 21)，International Accounting Standards Board 1993译文：国际会计准则第21号外汇汇率变动的影响（1993年12月修订）目的企业可以用两种方式从事对外的活动。
会计基本准则英文版
会计基本准则英文版The first principle is the economic entity assumption. This principle states that the financial activities of an entity should be kept separate from the personal finances of its owners or other entities. This ensures that the financial information is solely related to the specific entity and can be used for evaluating its performance.The fourth principle is the cost principle. It states that accounting for assets should be based on their original cost rather than their current market value. This principle ensures objectivity and reduces the possibility of subjective valuation of assets.The fifth principle is the full disclosure principle. It requires that all significant information relevant to the financial statements be disclosed. This includes not only the financial statements themselves but also supplementary information in the form of footnotes, management's discussion and analysis, and other disclosures.The sixth principle is the going concern assumption. It assumes that the entity will continue to operate in the foreseeable future. This allows for the recognition and measurement of assets and liabilities based on their long-term usefulness to the entity.The seventh principle is the matching principle. It states that expenses should be recognized in the same accounting period as the revenues they help generate. This principle ensures that expenses are matched with the revenues they help to generate, providing a more accurate representation of the entity's financial performance.The eighth principle is the revenue recognition principle. It states that revenue should be recognized when it is earned and the related expenses can be reasonably estimated. This principle prevents the manipulation of revenue recognition to improve short-term financial performance.The ninth principle is the materiality principle. It states that financial information should be disclosed if its omission or misstatement could influence the economic decisions of users. This allows for a focus on the relevant and significant information in financial statements.The tenth principle is the conservatism principle. It states that when there are uncertainties or doubts regarding the recognition and measurement of assets and liabilities, a more conservative approach should be taken. This principle ensures that financial statements do not overstate assets or revenues and understate liabilities or expenses.。
企业会计准则中英对照
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 Republichinaof andC other relevant laws and regulations, this Standard is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposesand 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 3Accounting Standards for Business Enterprises include the Basic Standard andSpecific 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)。
会计准则 中英文对照分析
随着经济全球化的迅猛发展,会计国际化不断取得重大进展。
自2001年4月国际会计准则委员会(IASC) 改组为国际会计准则理事会(IASB) 并宣称制定“全球会计准则”以来, 会计准则国际趋同的步伐明显加快, 2005年全世界累计将有91个国家和地区允许或要求采用IFRS。
2000年5月欧盟委员会宣布,到2005年,所有欧盟的上市公司必须使用国际会计准则。
当月,证券委员会国际组织又通过对IASC 的核心准则的审核,并正式建议其所有成员要求跨国筹资和上市的公司采用该核心准则进行财务信息揭示。
With the rapid development of economic globalization, the international accounting make significant progress continually .Since the reorganization of the International Accounting Standards Committee (IASC) as the International Accounting Standards Board (IASB) since April 2001 , and declared that the development of international accounting standards, significantly speeding up the international convergence of accounting standards worldwide. In 2005 will have 91 cumulative countries and regions allow or require the use of IFRS. In May 2000, the European Commission announced that, all listed companies in the EU must use the International Accounting Standards till 2005. In the same month, the International Organization of Securities Commission examine the IASC's core standards, and formally recommended all of its members when cross-border financing and listed companies to reveal financial information to use the core standard.由IASC制定,经证券委员会国际组织认可的核心准则的发布实施,意味着只要一个公司的财务报表遵循其本国的会计要求和国际会计准则,或者其本国的会计准则已经符合国际会计准则,这家公司就可以在世界各地接受IASC核心准则的证券交易所上市,而无须重编其财务报表。
国际会计准则第24号关联方披露外文翻译
本科毕业论文（设计）外文翻译外文出处International Financial Reporting Standards, 2002：412-415．外文作者International Accounting Standards Board原文：IAS24 Related Party DisclosuresThis reformatted International Accounting Standard supersedes the Standard originally approved by the Board in March 1984. It is presented in the revised format adopted for International Accounting Standards in 1991 onwards. No substantive changes have been made to the original approved text. Certain terminology has been changed to bring it into line with current IASC practice.The standards, which have been set in bold italic type, should be read in the context of the background material and implementation guidance in this Standard, and in the context of the Preface to International Accounting Standards. International Accounting Standards are not intended to apply to immaterial items (see paragraph 12 of the Preface).ObjectiveThe objective of this Standard is to ensure that an entity's financial statements contain the disclosures necessary to draw attention to the possibility that its financial position and profit or loss may have been affected by the existence of related parties and by transactions and outstanding balances with such parties.Scope1. This Standard should be applied in dealing with related parties and transactions between a reporting enterprise and its related parties. The requirements of this Standard apply to the financial statements of each reporting enterprise.2. This Standard applies only to those related party relationships described in paragraph 3, as modified by paragraph 6.3. This Standard deals only with those related party relationships described in (a) to (e) below:(a) Enterprises that directly, or indirectly through one or more intermediaries, control, or are controlled by, or are under common control with, the reporting enterprise. (This includes holding companies, subsidiaries and fellow subsidiaries);(b) Associates (see IAS 28, Accounting for Investments in Associates);(c) Individuals owning, directly or indirectly, an interest in the voting power of the reporting enterprise that gives them significant influence over the enterprise, and close members of the family [1] of any such individual;(d) Key management personnel, that is, those persons having authority and responsibility for planning, directing and controlling the activities of the reporting enterprise, including directors and officers of companies and close members of the families of such individuals; and(e) Enterprises in which a substantial interest in the voting power is owned, directly or indirectly, by any person described in (c) or (d) or over which such a person is able to exercise significant influence. This includes enterprises owned by directors or major shareholders of the reporting enterprise and enterprises that have a member of key management in common with the reporting enterprise. In considering each possible related party relationship, attention is directed to the substance of the relationship, and not merely the legal form.4. No disclosure of transactions is required:(a) In consolidated financial statements in respect of intra-group transactions;(b) In parent financial statements when they are made available or published with the consolidated financial statements;(c) In financial statements of a wholly-owned subsidiary if its parent is incorporated in the same country and provides consolidated financial statements in that country; and(d) In financial statements of state-controlled enterprises of transactions with other state- controlled enterprises.Definitions5. The following terms are used in this Standard with the meanings specified:Related party - parties are considered to be related if one party has the ability to control the other party or exercise significant influence over the other party in making financial and operating decisions.Related party transaction - a transfer of resources or obligations between related parties, regardless of whether a price is charged.Control - ownership, directly, or indirectly through subsidiaries, of more than one half of the voting power of an enterprise, or a substantial interest in voting power and the power to direct, by statute or agreement, the financial and operating policies of the management of the enterprise.Significant influence (for the purpose of this Standard) - participation in the financial and operating policy decisions of an enterprise, but not control of those policies. Significant influence may be exercised in several ways, usually by representation on the board of directors but also by, for example, participation in the policy making process, material intercompany transactions, Inter change of managerial personnel or dependence on technical information. Significant Influence may be gained by share ownership, statute or agreement. With share ownership, significant influence is presumed in accordance with the definition contained in IAS 28, Accounting for Investments in Associates.6. In the context of this Standard, the following are deemed not to be related parties:(a) Two companies simply because they have a director in common, notwithstanding paragraphs 3 (d) and (e) above, (but it is necessary to consider the possibility, and to assess the likelihood, that the director would be able to affect the policies of both companies in their mutual dealings);(b) (i) Providers of finance;(ii) Trade unions;(iii) Public utilities;(iv) Government departments and agencies,In the course of their normal dealings with an enterprise by virtue only of thosedealings (although they may circumscribe the freedom of action of an enterprise or participate in its decision-making process); and(c) A single customer, supplier, franchisor, distributor, or general agent with whom an enterprise transacts a significant volume of business merely by virtue of the resulting economic dependence.The Related Party Issue7. Related party relationships are a normal feature of commerce and business. For example, enterprises frequently carry on separate parts of their activities through subsidiary or associated enterprises and acquire interests in other enterprises - for investment purposes or for trading reasons - that are of sufficient proportions that the investing company can control or exercise significant influence on the financial and operating decisions of its investee.8. A related party relationship could have an effect on the financial position and operating results of the reporting enterprise. Related parties may enter into transactions which unrelated parties would not enter into. Also, transactions between related parties may not be effected at the same amounts as between unrelated parties.9. The operating results and financial position of an enterprise may be affected by a related party relationship even if related party transactions do not occur. The mere existence of the relationship may be sufficient to affect the transactions of the reporting enterprise with other parties. For example, a subsidiary may terminate relations with a trading partner on acquisition by the parent of a fellow subsidiary engaged in the same trade as the former partner. Alternatively, one party may refrain from acting because of the significant influence of another - for example, a subsidiary may be instructed by its parent not to engage in research and development.10. Because there is an inherent difficulty for management to determine the effect of influences which do not lead to transactions, disclosure of such effects is not required by this Standard.11. Accounting recognition of a transfer of resources is normally based on the price agreed between the parties. Between unrelated parties the price is an arm's length price. Related parties may have a degree of flexibility in the price-settingprocess that is not present in transactions between unrelated parties.12. A variety of methods is used to price transactions between related parties.13. One way of determining a price for a transaction between related parties is by the comparable uncontrolled price method, which sets the price by reference to comparable goods sold in an economically comparable market to a buyer unrelated to the seller. Where the goods or services supplied in a related party transaction, and the conditions relating thereto, are similar to those in normal trading transactions, this method is often used. It is also often used for determining the cost of finance.14. Where goods are transferred between related parties before sale to an independent party, the resale price method is often used. This reduces the resale price by a margin, representing an amount from which the re-seller would seek to cover his costs and make an appropriate profit, to arrive at a transfer price to the re-seller. There are problems of judgment in determining compensation appropriate to the re-seller's contribution to the process. This method is also used for transfers of other resources, such as rights and services.15. Another approach is the cost-plus method, which seeks to add an appropriate mark-up to the supplier's cost. Difficulties may be experienced in determining both the elements of cost attributable and the mark-up. Among the yardsticks that may assist in determining transfer prices are comparable returns in similar industries on turnover or capital employed.16. Sometimes prices of related party transactions are not determined under one of the methods described in paragraphs 13 to 15 above. Sometimes, no price is charged - as in the examples of the free provision of management services and the extension of free credit on a debt.17. Sometimes, transactions would not have taken place if the relationship had not existed. For example, a company that sold a large proportion of its production to its parent company at cost might not have found an alternative customer if the parent company had not purchased the goods.Disclosure18. In many countries the laws require financial statements to give disclosuresabout certain categories of related parties. In particular, attention is focused on transactions with the directors of an enterprise, especially their remuneration and borrowings, because of the fiduciary nature of their relationship with the enterprise, as well as disclosures of significant intercompany transactions and investments in and balances with group and associated companies and with directors. IAS 27, Consolidated Financial Statements and Accounting for Investments in Subsidiaries, and IAS 28, Accounting for Investments in Associates require disclosure of a list of significant subsidiaries and associates. IAS 8, Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies, requires disclosure of extraordinary items and items of income and expense within profit or loss from ordinary activities that are of such size, nature or incidence that their disclosure is relevant to explain the performance of the enterprise for the period.19. The following are examples of situations where related party transactions may lead to disclosures by a reporting enterprise in the period which they affect:(a) Purchases or sales of goods (finished or unfinished);(b) Purchases or sales of property and other assets;(c) Rendering or receiving of services;(d) Agency arrangements;(e) Leasing arrangements;(f) Transfer of research and development;(g) License agreements;(h) Finance (including loans and equity contributions in cash or in kind);(i) Guarantees and collaterals; and(j) Management contracts.20. Related party relationships where control exists should be disclosed irrespective of whether there have been transactions between the related parties.21. In order for a reader of financial statements to form a view about the effects of related party relationships on a reporting enterprise, it is appropriate to disclose the related party relationship where control exists, irrespective of whether there have been transactions between the related parties.22. If there have been transactions between related parties, the reporting enterprise should disclose the nature of the related party relationships as well as the types of transactions and the elements of the transactions necessary for an understanding of the financial statements.23. The elements of transactions necessary for an understanding of the financial statements would normally include:(a) An indication of the volume of the transactions, either as an amount or as an appropriate proportion;(b) Amounts or appropriate proportions of outstanding items; and(c) Pricing policies.24. Items of a similar nature may be disclosed in aggregate except when separate disclosure is necessary for an understanding of the effects of related party transactions on the financial statements of the reporting enterprise.25. Disclosure of transactions between members of a group is unnecessary in consolidated financial statements because consolidated financial statements present information about the parent and subsidiaries as a single reporting enterprise. Transactions with associated enterprises accounted for under the equity method are not eliminated and therefore require separate disclosure as related party transactions. Effective Date26. This International Accounting Standard becomes operative for financial statements covering the periods beginning on or after 1 January 1986.[1] Close members of the family of an individual are those that may be expected to influence, or be influenced by, that person in their dealings with the enterprise.International Accounting Standards Board, International Financial Reporting Standards, 2002：412-415．译文：国际会计准则第24号——关联方披露本国际会计准则重编版取代了理事会于1884批准的原准则，并按国际会计准则自1991年以来采用的修订格式重新编排。
会计学毕业论文外文文献及翻译
LNTU---Acc附录A国际会计准则第 37 号或有负债和或有资产目的本准则的目的是确保将适当的确认标准和计量基础运用于准备、或有负债和或有资产，并确保在财务报表的附注中披露充分的信息，以使使用者能够理解它们的性质、时间和金额。
范围1．本准则适用于所有企业对以下各项之外的准备、或有负债和或有资产的会计核算：（1）以公允价值计量的金融工具形成的准备、或有负债和或有资产：（2）执行中的合同（除了亏损的执行中的合同）形成的准备、或有负债和或有资产；（3）保险公司与保单持有人之间签订的合同形成的准备、或有负债和或有资产；（4）由其他国际会计准则规范的准备、或有负债和或有资产。
2．本准则适用于不是以公允价值计量的金融工具（包括担保）。
3．执行中的合同是指双方均未履行任何义务或双方均同等程度地履行了部分义务的合同。
本准则不适用于执行中的合同，除非它是亏损的。
4．本准则适用于保险公司的准备、或有负债和或有资产，但不适用于其与保单持有人之间签订的合同形成的准备、或有负债和或有资产。
5．如果其他国际会计准则规范了特定的准备、或有负债和或有资产，企业应运用该准则而不是本准则，例如，关于以下项目的准则也规范了特定的准备：（1）建造合同（参见《国际会计准则第11号建造合同》）；（2）所得税（参见《国队会计准则第12号所得税》）；（3）租赁（参见《国际会计准则第17 号租赁》），但是，《国际会计准则第17 号》未对已变为亏损的经营租质的核算提出具体要求，因而本准则应适用于这些情况；（4）雇员福利（参见《国际会计准则第19号一雇员福利》）。
6．一些作为准备处理的金额可能与收入的确认有关，例如企业提供担保以收取费用，本准则不涉及收入确认，《国际会计准则第18 号收入》明确了收入确认标准，并就确认标准的应用提供了实务指南，本准则不改变《国际会计准则第18 号》的规定。
7．本准则将准备定义为时间或金额不确定的负债，在某些国家，“准备”也与一些项目相联系使用，例如折旧，资产减值和坏账：这些是对资产账面金额的调整，本准则不涉及。
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西京学院本科毕业设计（论文）外文资料翻译教学单位：经济系专业：会计学（本）学号：**********姓名：外文出处：《国际企业会计准则》附件：1.译文；2.原文；3.评分表2011年11月1.译文译文（一）世界贸易的飞速发展和国际资本的快速流动将世界经济带入了全球化时代。
在这个时代, 任何一个国家要脱离世界贸易市场和资本市场谋求自身发展是非常困难的。
会计作为国际通用的商业语言, 在经济全球化过程中扮演着越来越重要的角色, 市场参与者也对其提出越来越高的要求。
随着市场经济体制的逐步建立和完善，有些国家加入世贸组织后国际化进程的加快，市场开放程度的进一步增强，市场经济发育过程中不可避免的各种财务问题的出现，迫切需要完善的会计准则加以规范。
然而，在会计准则制定过程中，有必要认真思考理清会计准则的概念，使制定的会计准则规范准确、方便操作、经济实用。
由于各国家的历史、环境、经济发展等方面的不同,导致目前世界所使用的会计准则在很多方面都存在着差异,这使得各国家之间的会计信息缺乏可比性,本国信息为外国家信息使用者所理解的成本较高,在很大程度上阻碍了世界国家间资本的自由流动。
近年来,许多国家的会计管理部门和国家性的会计、经济组织都致力于会计准则的思考和研究,力求制定出一套适于各个不同国家和经济环境下的规范一致的会计准则,以增强会计信息的可比性,减少国家各之间经济交往中信息转换的成本。
译文（二）会计准则就是会计管理活动所依据的原则, 会计准则总是以一定的社会经济背景为其存在基础, 也总是反映不同社会经济制度、法律制度以及人们习惯的某些特征, 因而不同国家的会计准则各有不同特点。
但是会计准则毕竟是经济发展对会计规范提出的客观要求。
它与社会经济发展水平和会计管理的基本要求是相适应的,因而,每个国家的会计准则必然具有某些共性:1. 规范性每个企业有着变化多端的经济业务,而不同行业的企业又有各自的特殊性。
而有了会计准则,会计人员在进行会计核算时就有了一个共同遵循的标准,各行各业的会计工作可在同一标准的基础上进行,从而使会计行为达到规范化,使得会计人员提供的会计信息具有广泛的一致性和可比性,大大提高了会计信息的质量。
2. 权威性会计准则的制定、发布和实施要通过一定的权威机构。
这些权威机构可以是国家的立法或行政部门,也可以由其授权的会计职业团体。
会计准则之所以能够作为会计核算工作必须遵守的规范和处理会计业务的准绳, 关键因素之一就是它的权威性。
3. 发展性会计准则是在一定的社会经济环境下,人们对会计实践进行理论上的概括而形成的。
会计准则具有相对稳定性,但随着社会经济环境的发展变化,会计准则也要随之变化,进行相应的修改、充实和淘汰。
4. 理论与时间相结合性会计准则是指导会计实践的理论依据,同时会计准则又是会计理论与会计实践相结合的产物,会计准则的内容,有的来自于理论演绎,有的来自于实践归纳,还有一部分来自于国家有关会计工作的方针政策,但这些都要经过时间的检验。
没有会计理论的指导,准则就没有科学性;没有实践的检验,准则就没有针对性。
译文（三）长期以来,根据经济发展的要求制定了一系列分部门和分行业的会计制度, 没有独立制定会计准则。
随着经济体制改革的不断深入和各国家政策的贯彻实施,这些会计制度已完全不能适应经济管理的需要,这就要求对现行会计制度进行重大改革,尽快制定会计准则,具体来说:1. 深化企业改革,转换企业经济机制,要求发布会计准则随着企业改革的深化,企业日益成为独立的商品生产经营者,客观上要求企业能够根据本身生产经营特点和资金管理要求,自主灵活地运用和调度资金,同时在两权分离的前提下确认企业与所有者之间的产权关系,这就要求企业会计报表能够全面正确地反映企业作为独立的商品生产者的地位,为企业合理利用资金, 提高资金的使用效益和处理企业与各方面的经济关系服务,而现行会计制度不能满足转变企业经营机制的要求。
2. 培育和发展市场,实现会计信息的国际化化,要求发布会计准则会计信息是经济活动的基础和媒介,而有什么样的经济机制就要求有什么样的信息形式和内容,与经济体制相适应的会计信息缺乏可比性。
发展市场经济, 就要实现经济活动的社会化和社会资金的流动性。
经济的国际化,必然要求会计信息的社会化,这就要求发布会计准则。
统一世界各国各类企业的会计信息,为培育和发展市场服务,制定会计准则,统一规范不同所有制,不同部门和不同行业的会计制度,有利于消除各种会计制度之间存在的利益分配方面的差异,使企业在市场竞争中处于公平的基础上,在同一起跑线上进行竞争。
3. 改善和加强国民经济调控,要求发布会计准则我国经济体制改革的目标就是要建立适应市场经济发展需要的经济体制和经济运行机制。
在新经济体制中,国家将主要使用间接手段进行调控,而制定和实施会计准则,会使各行各业的会计信息建立在相互可比的基础上,便于进行会计信息的分析利用,据此对世界各国经济运行情况做出准确的判断和决策。
译文（四）会计准则自研究制定至今,无论在理论方面,还是实务方面,无论在会计准则本身的自我完善方面,还是在会计准则产生的作用方面,都取得了巨大成就:1. 初步形成了具有世界性的会计法规体系2. 缩短了我国与发达国家之间的差距3. 明确了产权关系,保护了所有者权益4. 推动了会计理论和会计实务的研究5. 促进了世界各国经济的改革发展与对外开放译文（五）企业会计准则由基本会计准则和具体会计准则组成。
具体会计准则陆续颁布和实施，对各国会计准则体系具有一定程度的影响，而且对于企业有关会计信息的披露也起着不可估量的作用。
但是，鉴于各国目前的现状在具体准则的实施过程中，仍存在一些问题。
企业会计法规由基本会计准则、具体会计准则、行业会计制度、企业财务通则和行业财务制度组成。
这五个方面分别以不同的内容对会计核算和报告行为进行规范，各自扮演着不同的角色。
具体会计准则是以基本会计准则为指导而制定的，它是基本会计准则的具体化，具有可操作性，同时，它还为制定企业内部会计制度提供了依据和指导。
行业会计制度是与基本会计准则配套按行业制定的企业会计制度，主要规定了相应行业及业务的会计核算和会计报告的内容与方法。
由此可以看出，各国目前企业会计准则组成内容的一个重要特点就是会计准则和会计制度并存。
但是，从实际执行的情况看，在具体会计准则和行业会计制度两种不同形式中，起主导作用的是行业会计制度，具体会计准则并没有占据应有的地位。
这是由过去基本会计准则与行业会计制度的特殊关系造成的。
《企业会计准则》即基本会计准则发布后，规范企业会计核算的仍是行业会计制度。
至于操作性较强的具体会计准则发布实施后是否会改变这种状况，本人认为也不尽然。
新颁布实施的具体会计准则只适用于上市公司，非上市公司仍沿用行业会计制度。
上市公司虽然以惊人的速度增长，但相对于整个世界经济而言，其所占比重远不及具有成熟市场的国家，非上市公司在相当长的时间内还是各国经济的重要支柱。
因此，在只占各国国民经济少量比重的上市公司中运用会计准则，就显得过于超前，其力度和影响自然会受到影响，再加上会计人员对行业会计制度的长期依赖性，更使具体会计准则的实施打了折扣。
而非上市公司的会计人员所遵守的会计规范则是行业会计制度，并且这种行业会计制度已经被广大会计工作者所接受和认同，因此，非上市公司的会计准则自然难以占据其应有的地位。
要想从根本上解决目前具体会计准则的被动局面，其可行的方法应当是逐步实现会计准则与会计制度并轨。
个人认为，其基本思路应该是，根据企业具体会计准则，对现有的企业会计制度进行适当修订，订出一套示范性的会计准则操作指南，以替代现有的企业会计制度和财务制度，经试行后再逐步取消示范性指南，由各国各会计主体根据会计准则，制定适宜本国的内部会计制度。
译文（六）具体会计准则目前出了几个，但已经显示出其优势，在某些方面弥补了以往会计制度存在的缺陷或不足。
具体表现在以下几个方面。
1、缩短了国际惯例的差距。
各国经济参与国际分工和国际竞争日益剧增的趋势，要求会计信息成为国际商业语言，会计处理的程序和方法尽可能多地采用国际会计惯例。
而具体会计准则的出台与实施，缩小了国家之间的距离。
2、更具可操作性。
虽然具体会计准则只出台了一小部分，但均是对涉及具体经济业务的会计核算和会计报告的有关事宜做出了详细规定，主要包括确认方法、计量方法和报告方法三个方面，使其更具可操作性。
3、避免了收入虚增的情况发生。
行业会计制度规定，企业应采用权责发生制原则，在发出商品、提供劳务，同时收讫价款或者取得索取价款的凭据时，确认营业收入的实现。
按此规定，对于一些特殊业务，如回购业务，应确认收入的实现，这会造成营业收入虚增，利润不真实。
收入会计准则着眼于商品所有权上的主要风险和报酬已经转移、对售出的商品不再实施控制、与交易相关的经济利益能够流入企业、相关的收入和成本能够可靠地予以计量等，以此来判断收入是否可以确认。
按此会计准则的要求，对于回购业务，由于它并没有相关的经济利益流入企业，因此不能确认收入实现，就可以避免虚增收入的情况发生，相应地就解决了利润不真实的问题。
译文（七）既然具体会计准则本身具有不可代替的优点，那么，在其实施过程中，能否真正发挥其应有的作用呢？答案是否定的。
主要表现在两个方面：1、会计人员在短期内难以达到具体会计准则的要求，直接影响到具体会计准则的实施。
具体会计准则有一个较明显的特点，即某些经济业务需要会计人员作出职业判断后，再进行会计核算。
如收入会计准则中的收入概念，道出了收入的重要本质，即“经济利益的总流入”，因此会计人员在运用收入准则进行收入核算时，尤其要注意分析形成收入交易的实质是什么，而不能像行业制度一样凭交易的形式来作出判断，这就需要会计人员进行职业判断再如，资产负债表日后事项会计准则的核心之一是对资产负债表编制日后的重大事项进行处理。
而对“重大性”并未在数量上进行规定，实际上也很难制订这种量化指标，这也需要会计人员进行职业判断，既不能只披露有利事项而回避不利事项，也不能任何事项都全部予以披露。
2、对具体会计准则的理解程度，也是具体会计准则能否发挥作用的一个重要方面。
具体会计准则的颁布与实施，其中最重要的目的之一就是为了保证会计披露的真实性和全面性，以维护会计信息使用者的合法权益。
但是会计人员是否能够深刻领会准则的基本含义，吃透准则，将会直接影响到会计确认、计量和报告问题，进而影响到会计披露的真实性和全面性。
如收入会计准则对收入确认原则的改变，使得会计人员在确认时要进行分析。
对于分期收款销售、代销、交款提货销售、预收货款销售、托收承付结算等方式销售，按准则和行业制度来确认形成的收入，结果是一样的，但对于特殊情况，则不一样。
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