1、企業會計準則第 2 號長期股權投資Accounting Standards for Enterprises No.2 - Long-term Equity Investments 第一章 總則Chapter I General Provisions 第一條 為了規范長期股權投資的確認、 計量和相關信息的披露， 根據企業會計準則 基本準則，制定本準則。Article 1 In order to regulate the recognition and measurement of long-term equity investments, and disclosure of relevant i

2、nformation, these Standards are formulated in the light of the Accounting Standards forEnterprises - Basic Standards.第二條 下列各項適用其他相關會計準則：Article 2 Other relevant accounting standards shall apply to such items as follows:(一) 外幣長期股權投資的折算，適用企業會計準則第 19 號外幣折算。(1) The Accounting Standards for Enterprises N

3、o. 19 - Foreign Currency Translation shall apply to the translation of long term equity investments in foreign currencies;(二) 本準則未予規范的長期股權投資， 適用企業會計準則第 22 號金融工具確認和 計量。(2) The Accounting Standards for Enterprises No. 22 -Recognition and measurement of Financial Instruments shall apply to the long ter

4、m investments which havent been dealt with by the present standards.第二章 初始計量Chapter II Initial Measurement第三條 企業合并形成的長期股權投資，應當按照下列規定確定其初始投資成本：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 prov

5、isions:一) 同一控制下的企業合并， 合并方以支付現金、 轉讓非現金資產或承擔債務方式作為合并對價 的，應當在合并日按照取得被合并方所有者權益賬面價值的份額作為長期股權投資的初始投 資成本。 長期股權投資初始投資成本與支付的現金、 轉讓的非現金資產以及所承擔債務賬面 價值之間的差額，應當調整資本公積；資本公積不足沖減的，調整留存收益。(1) For the merger of enterprises under the samecontrol, if the consideration of the merging enterprise is that it makes payment

6、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 owners 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 a

7、nd 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.合并方以發行權益性證券作為合并對價的， 應當在合并日按照取得被合并方所有者權益賬面 價值的份額作為長

8、期股權投資的初始投資成本。 按照發行股份的面值總額作為股本， 長期股 權投資初始投資成本與所發行股份面值總額之間的差額， 應當調整資本公積； 資本公積不足 沖減的，調整留存收益。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 owners equity of the merged enterprise as the initia

9、l 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 cap

10、ital reserve is insufficient to dilute, the retained earnings shall be adjusted.二) 非同一控制下的企業合并， 購買方在購買日應當按照 企業會計準則第 20 號企業合并 確定的合并成本作為長期股權投資的初始投資成本。(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 A

11、ccounting Standards for Enterprises No. 20 - Merger of Enterprises as the initial cost of the long-term equity investment.第四條 除企業合并形成的長期股權投資以外， 其他方式取得的長期股權投資， 應當按照 下列規定確定其初始投資成本：Article 4 Besides the long-term equity investments formed by the merger of enterprises, the initial cost of a long-term eq

12、uity investment obtained by other means shall be ascertained in accordance with the provisions as follows:(一)以支付現金取得的長期股權投資，應當按照實際支付的購買價款作為初始投資成本。 初始投資成本包括與取得長期股權投資直接相關的費用、稅金及其他必要支出。(1) The initial cost of a long-term equity investment obtained by making payment in cash shall be the purchase cost wh

13、ich is actually paid. Theinitial cost consists of the expenses directly relevant to the obtainment of the longterm equity investment, taxes and other necessary expenses.(二)以發行權益性證券取得的長期股權投資， 應當按照發行權益性證券的公允價值作為初 始投資成本。(2) The initial cost of a long-term equity investment obtained on the basis of issu

14、ing equity securities shall be the fair value of the equitysecurities issued.(三) 投資者投入的長期股權投資， 應當按照投資合同或協議約定的價值作為初始投資成本， 但合同或協議約定價值不公允的除外。(3) The initial cost of a long-term equity investment of an investor shall be the value stipulated in the investment contract or agreement exceptthe unfair value

15、stipulated in the contract or agreement.四） 通過非貨幣性資產交換取得的長期股權投資，其初始投資成本應當按照 企業會計準則第 7 號非貨幣性資產交換確定。(4) The initial cost of a long-term investment obtained by the exchange of nonmonetary assets shall be ascertained in accordance with theAcco unting Stan dards for En terprises No. 7- Excha nge of Non-mo

16、n etaryAssets.(五)通過債務重組取得的長期股權投資， 其初始投資成本應當按照 企業會計準則第 12 號 債務重組確定。(5) The initial cost of a long-term equity investment obtained by recombination of liabilities shall be ascertained in accordance with Acco un ti ng Stan dards for En terprises No. 12 Debt Restructuri ng.第三章 后續計量Chapter III Subsequent

17、 Measurement第五條 下列長期股權投資應當按照本準則第七條規定，采用成本法核算：Article 5 The following long-term equity investments shall, in accordance with Article 7 of these Standards, be measured by employing the cost method:(一) 投資企業能夠對被投資單位實施控制的長期股權投資。 控制，是指有權決定一個企業 的財務和經營政策， 并能據以從該企業的經營活動中獲取利益。 投資企業能夠對被投資單位 實施控制的， 被投資單位為其子公司，

18、投資企業應當將子公司納入合并財務報表的合并范圍。 投資企業對子公司的長期股權投資， 應當采用本準則規定的成本法核算， 編制合并財務報表 時按照權益法進行調整。(1) A long-term equity investment of an investing enterprise that is able to control the invested enterprise. The term control refers to the power to determine the financial and operating polices of an enterprise and obta

19、in benefits from its operating activities of the enterprise. If the investing enterprise can control an invested entity, the invested entity as its subsidiary company shall be included in the consolidation range of the consolidated financial statements. For a long term equity investment on the subsi

20、diary company of an investing enterprise, the investing enterprise shall accounted by employing the cost method as prescribed by these Standards, and shall make an adjustment by employing the equity method when it works out consolidated financial statements.(二) 投資企業對被投資單位不具有共同控制或重大影響， 并且在活躍市場中沒有報價、

21、公 允價值不能可靠計量的長期股權投資。 共同控制， 是指按照合同約定對某項經濟活動所共有 的控制，僅在與該項經濟活動相關的重要財務和經營決策需要分享控制權的投資方一致同意 時存在。 投資企業與其他方對被投資單位實施共同控制的，被投資單位為其合營企業。 重大影響，是指對一個企業的財務和經營政策有參與決策的權力， 但并不能夠控制或者與其他方 一起共同控制這些政策的制定。投資企業能夠對被投資單位施加重大影響的 , 被投資單位為 其聯營企業。(2) A long-term equity investment of the investing enterprise that does not do jo

22、int control or does not have significant influences on the invested entity, and entity, and has no offer in the active market and its fair value cannot be reliably measured. The term joint control refers to the control over an economic activity in accordance with the contracts and agreements, which

23、does not exist unless the investing parties of the economic activity with one an assent on sharing the control power over the relevant important financial and operating decisions. Where an investing enterprise and other parties do joint control over an invested entity, the invested entity shall be t

24、heir joint enterprise. The term significant influences refers to the power to participate in making decisions on the financial and operating policies of an enterprise, but not to control or do joint control together with other parties over the formulation of these policies. Where an investing enterp

25、rise is able to have significant influences on an invested entity, the invested entity shall be its associated entity.第六條 在確定能否對被投資單位實施控制或施加重大影響時， 應當考慮投資企業和其他 方持有的被投資單位當期可轉換公司債券、當期可執行認股權證等潛在表決權因素。Article 6 When ascertaining whether or not it is able to control or have significant influences on an in

26、vested entity, an enterprise shall take into consideration the invested enterprises current convertible corporate bonds and current executable warrants held by the investing enterprise and other parties, as well as other potential factors concerning the voting rights.第七條 采用成本法核算的長期股權投資應當按照初始投資成本計價。

27、追加或收回投資應 當調整長期股權投資的成本。 被投資單位宣告分派的現金股利或利潤， 確認為當期投資收益。 投資企業確認投資收益， 僅限于被投資單位接受投資后產生的累積凈利潤的分配額， 所獲得 的利潤或現金股利超過上述數額的部分作為初始投資成本的收回。Article 7 The price of a long-term equity investment measured by employing the cost method shall be included at its initial investment cost. If there are additional investment

28、s or disinvestments, the cost of the long-term equity investment shall be adjusted. The dividends or profits declared to distribute by the invested entity shall be recognized as the current investment income. The investment income recognized by the investing enterprise shall be limited to the amount

29、 received from the accumulative net profits that arise after the invested entity has accepted the investment. Where the amount of profits or cash dividends obtained by the investing entity exceeds the aforesaid amount, it shall be regarded as recovery of initial investment cost.第八條 投資企業對被投資單位具有共同控制或

30、重大影響的長期股權投資， 應當按照本準 則第九條至第十三條規定，采用權益法核算。Article 8 A long-term equity investment of the investing enterprise that does joint control or significant influences over the invested entity shall, in accordance with Articles 9 through 13 of these Standards, be measured by employing the equity method.第九條 長期

31、股權投資的初始投資成本大于投資時應享有被投資單位可辨認凈資產公允 價值份額的， 不調整長期股權投資的初始投資成本； 長期股權投資的初始投資成本小于投資 時應享有被投資單位可辨認凈資產公允價值份額的， 其差額應當計入當期損益， 同時調整長 期股權投資的成本。 被投資單位可辨認凈資產的公允價值， 應當比照企業會計準則第 20 號 企業合并的有關規定確定。Article 9 If the initial cost of a long-term equity investment is more than the investing enterprise attributable share of t

32、he fair value of the invested entitys identifiable net assets for the investment, the initial cost of the long-term equity investment maynot be adjusted. If the initial cost of a long-term equity investment is less than the investing enterprise attributable share of the fair value of the invested en

33、titys identifiable net assets for the investment, the difference shall be included in the current profits and losses and the cost of the long-term equity investment shall be adjusted simultaneously.The fair value of theidentifiable net assets of the invested entity shall be ascertained by referring

34、to the relevant provisions of theAcco un ti ng Stan dards for En terprises No. 20- Merger of En terprises.第十條 投資企業取得長期股權投資后， 應當按照應享有或應分擔的被投資單位實現的凈 損益的份額， 確認投資損益并調整長期股權投資的賬面價值。 投資企業按照被投資單位宣告 分派的利潤或現金股利計算應分得的部分，相應減少長期股權投資的賬面價值。Article 10 After an investing enterprise obtains a long-term equity investm

35、ent, it shall, in accordance with the attributable share of the net profits or losses of the invested entity, recognize the investment profits or losses and adjust the book value of the long-term equity investment. The investing enterprise shall, in the light of the profits or cash dividends declare

36、d to distribute by the invested entity, calculate the proportion it shall obtain, and shall reduce the book value of the long-term equity investment correspondingly.第十一條 投資企業確認被投資單位發生的凈虧損，應當以長期股權投資的賬面價值以及 其他實質上構成對被投資單位凈投資的長期權益減記至零為限， 投資企業負有承擔額外損失 義務的除外。 被投資單位以后實現凈利潤的， 投資企業在其收益分享額彌補未確認的虧損分 擔額后，恢復確認收益

37、分享額。Article 11 An investing enterprise shall recognize the net losses of the invested enterprise until the book value of the long-term equity investment and other long-term rights and interests which substantially form the net investment made to the invested entity are reduced to zero, unless the in

38、vesting enterprise has the obligation to undertake extra losses. If the invested entity realizes any net profits later, the investing enterprise shall, after the amount of its attributable share of profits offsets against its attributable share of the unrecognized losses, resume to recognize its att

39、ributable share of profits.第十二條 投資企業在確認應享有被投資單位凈損益的份額時，應當以取得投資時被投資 單位各項可辨認資產等的公允價值為基礎， 對被投資單位的凈利潤進行調整后確認。 被投資 單位采用的會計政策及會計期間與投資企業不一致的， 應當按照投資企業的會計政策及會計 期間對被投資單位的財務報表進行調整，并據以確認投資損益。Article 12 The investing enterprise shall, on the ground of the fair value of all identifiable assets of the invested en

40、tity when it obtains the investment, recognize the attributable share of the net profits and losses of the invested entity after it adjusts the net profits of the invested entity. If the accounting policies and accounting periods adopted by the invested entity are different from those adopted by the

41、 investing enterprise, an adjustment shall be made to the financial statements of the invested entity in accordance with the accounting policies and accounting periods of the investing enterprise and recognize the investment profits or losses.第十三條 投資企業對于被投資單位除凈損益以外所有者權益的其他變動，應當調整長期 股權投資的賬面價值并計入所有者權益

42、。Article 13 Where any change is made to the owners equity other than the net profits and losses of the invested entity, the book value of the long-term equity investment shall be adjusted and be included in the owners equity.第十四條 投資企業因減少投資等原因對被投資單位不再具有共同控制或重大影響的，并 且在活躍市場中沒有報價、公允價值不能可靠計量的長期股權投資，應當改按成

43、本法核算， 并以權益法下長期股權投資的賬面價值作為按照成本法核算的初始投資成本。 因追加投資等 原因能夠對被投資單位實施共同控制或重大影響但不構成控制的， 應當改按權益法核算， 并 以成本法下長期股權投資的賬面價值或按照 企業會計準則第 22 號金融工具確認和計 量確定的投資賬面價值作為按照權益法核算的初始投資成本。Article 14 For a long-term equity investment for which there is no offer in the active market and of which the fair value cannot be reliably

44、measured, if the investing enterprise has not joint control or significant influence over the invested entity any more as a result of the decrease of investment or other reasons, the cost method shall be employed in the measurement, and the book value of the long-term equity investment employing the

45、 equity method shall be regarded as the initial investment cost to be measured by employing the cost method. If an enterprise is able to do joint control or significant influence, which does not constitute control, over the invested entity as a result of additional investment or other reasons, the e

46、quity method shall be employed in the measurement, and the book value of the long-term equity investment measured by employing the cost method or the book value of investment ascertained in accorda nee with the Acco unting Stan dards for En terprises No. 22Recognition and Measurement of Financial In

47、struments shall be regarded as initial investment cost measured by employing the cost method.第十五條 按照本準則規定的成本法核算的、在活躍市場中沒有報價、公允價值不能可靠 計量的長期股權投資，其減值應當按照企業會計準則第 22 號金融工具確認和計量 處理；其他按照本準則核算的長期股權投資，其減值應當按照企業會計準則第 8 號 資產減值處理。Article 15 The impairment of a long-term equity investment which is measured by em

48、ploying the cost method as prescribed in these Standards, for which there is no offer in the active market and of which the fair value cannot be reliably measured, its impairment shall be disposed in accorda nee with the Acco unting Stan dards for En terprises No. 22Recognition and Measurement of Fi

49、nancial Instruments. The impairment of any other long-term equity investment measured in accordance with these Standards shall be disposed in accordance with the Accounting Standards for En terprises No. 8 Asset Impairme nt.第十六條 處置長期股權投資，其賬面價值與實際取得價款的差額，應當計入當期損益。 采用權益法核算的長期股權投資， 因被投資單位除凈損益以外所有者權益的其他

50、變動而計入 所有者權益的，處置該項投資時應當將原計入所有者權益的部分按相應比例轉入當期損益。Article 16 Whendisposing of a long-term equity investment, the difference between its book value and the actual purchase price shall be included in the current profits and losses. If any change other than the net profits and losses of the invested entity

51、 occurs and is included in the owners equity, the portion previously included in the owners equity shall, when disposing of a long-term equity investment measured by employing the equity method, be transferred to the current profits and losses according to a certain proportion.第四章 披露Chapter IV Discl

52、osure第十七條 投資企業應當在附注中披露與長期股權投資有關的下列信息：Article 17 An investing enterprise shall, in the notes, disclose the information concerning long-term equity investments as follows:(一) 子公司、合營企業和聯營企業清單，包括企業名稱、注冊地、業務性質、投資企業的 持股比例和表決權比例。(1) The name list of its subsidiary companies, joint ventures and associated e

53、nterprises, consisting of the names, registration places, and business nature, proportions of shares and proportions of voting rights of the investing enterprises;(二) 合營企業和聯營企業當期的主要財務信息， 包括資產、 負債、收入、費用等合計金額。(2) The main financial information of the joint ventures and associated enterprises, consisti

54、ng of the aggregate amounts of assets, liabilities, incomes, expenses, etc.;(三) 被投資單位向投資企業轉移資金的能力受到嚴格限制的情況。(3) The information about the restriction of the invested entitys capacity of transferring funds to the investing entity;(四) 當期及累計未確認的投資損失金額。(4) The current period and accumulative amounts of u

55、nrecognized investment losses; and(五) 與對子公司、合營企業及聯營企業投資相關的或有負債。(5) The contingent liabilities or the investments in the subsidiary companies, joint ventures and associated enterprises.企業會計準則第 20 號企業合并Accounting Standards for Enterprises No.20 - Business Combinations第一章 總則Chapter I General Provisions

56、 第一條 為了規范企業合并的確認、 計量和相關信息的披露， 根據企業會計準則 基本準則，制定本準則。Article 1 With a view to regulating the recognition and measurement of business combinations, and disclosure of relevant information, the present Standards are formulated according to the Accounting Standards for Enterprises Basic Standards.第二條 企業合并，

57、是指將兩個或者兩個以上單獨的企業合并形成一個報告主體的交易 或事項。Article 2 The term business combinations refers to a transaction or event bringing together two or more separate enterprises into one reporting entity.企業合并分為同一控制下的企業合并和非同一控制下的企業合并。Business combinations are classified into the business combinations under the samecont

58、rol and the business combinations not under the samecontrol. 第三條 涉及業務的合并比照本準則規定處理。Article 3 The business combinations regarding business operation shall be subject to the present Standard.第四條 本準則不涉及下列企業合并：Article 4 The present Standards does not apply to the following business combinations:(一)兩方或者兩方

59、以上形成合營企業的企業合并。(1) Any business combination in which two or more enterprises form a joint venture;(二)僅通過合同而不是所有權份額將兩個或者兩個以上單獨的企業合并形成一個報告主體 的企業合并。(2) Any business combination in which two or more separate enterprises are brought together into a reporting entity merely by contract other than ownership shares.第三章 同