完整会计制度翻译

股权 核算 会计制度 费用 企业
2019-01-11 17:27:01
                

一、 在公司对子公司达到控制的时候,就可以合并报表。合并的时候,母公司的长期股权投资与子公司的实收资本、母公司与子公司之间应收应付账款互相抵消。如果有小股东持有子公司的股权,将在合并资产负债表中列为少

数股东权益

 

1. The company can consolidate the financial statements after achieving control of the subsidiary. In this case, the long-term equity investment of the parent company and the paid-in capital of the subsidiary, and the accounts receivable and payable between the parent company and the subsidiary company shall offset correspondingly. The shareholdings of the subsidiary held by the minority shareholders will be listed as minority shareholders' equity in the consolidated balance sheet.

 

二、 收付实现制是以款项的实际收付为标准来处理经济业务,确定本期收入和费用,计算本期盈亏的会计处理基础。换言之,现金收支行为在其发生的期间全部记作收入和费用,而不考虑与现金收支行为相连的经济业务实质上是否发生。

权责发生制以权利和责任的发生来决定收入和费用归属期的原则。即收入按债权的发生来确认;费用按债务的发生进行确认。而不是以现金的收入与支付来确认收入费用。

2, The cash system is the accounting basis in which using the actual receipt and payment as the standard to deal with economic operations, determine the current income and expenses, calculate the profit and loss of the current period. In other words, all cash receipts and payments are recorded as income and expenses during the period in which they are incurred, regardless of whether the economic activities associated with the cash receipts and payments actually occurred.

The accrual system is the principle to determine the current period of income and expenses by the occurrence of rights and responsibilities. That is, income is recognized by the occurrence of creditor's rights, and expenses are recognized by the occurrence of debts, instead of recognizing revenue and expenses with cash income and payments.

 

三、 当企业对子公司达到控制、共同控制或重大影响的时候,且子公司股权的公允价值不能可靠计量时,持有子公司的权益便是长期股权投资。企业持有子公司股权比例处于20%-50%,以权益法核算;持有子公司的股权比例大于50%时,以成本法核算。

以成本法核算时,被投企业取得利润,不做会计处理,分配利润时会计分录如下:借银行存款,贷投资收益。以权益法核算时,被投企业取得利润时会计分录如下:借长投,贷投资收益。

 

2. When an enterprise achieves control, joint control or significant influence on its subsidiary, and the fair value of the equity of the subsidiary cannot be reliably measured, the equity of the subsidiary company hold by the enterprise is regarded as the long-term equity investment. The proportion of shares held by enterprise in the subsidiary company is between 20% and 50%, which is accounted for by equity method. When the proportion of shares held by the enterprise in the subsidiary company is more than 50%, it is accounted for by cost method.

When accounting by cost method, the profits of the invested enterprise will not be dealt with in accounting. While distributing profits, the accounting entries are as follows: borrowing recorded as bank deposits, lending recorded as investment returns. When accounting with equity method, the profit of the invested enterprise will be recorded as follows: borrowing recorded as long-term investment and lending recorded as investment income.

 


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