第五单元(完整版).docVIP

Unit 5 Financial Reporting Standards The first part 1.Accounting Standards for Enterprises No.2 - Long-term Equity Investments 2.Accounting Standards for Enterprises No.20 - Business Combinations 3.Accounting Standards for Enterprises No. 33 - Consolidated Financial Statement 一、Key terms Initial measurement 初始计量 Subsequent measurement 后续计量 Consideration 对价 capital reserve （additional paid-in capital ） 资本公积 retained earning 留存收益 merger and acquisition 并购（兼并和收购） Business combination under the same control 同一控制下的企业合并 Combining party 合并方 Combined party 被合并方 Combining date 合并日 Business combination under the different control 非同一控制下的企业合并 Acquirer 购买方 Acquiree 被购买方 Acquisition date 购买日 cost method 成本法 equity method 权益法 acquisition method 购买法 control 控制 joint control 共同控制 significant influence 重大影响 subsidiary 子公司 associate 联营企业 joint venture 合营企业 step acquisition 多次收购达到控制 non-controlling interest 非控制权益/少数股东权益 goodwill 商誉 negative goodwill 负商誉 adjusting entries 调整分录 eliminate inter-company items 抵消公司间往来项目 二、Reading materials 1.The initial cost (初始成本) of the long-term equity investment （长期股权投资）formed in the business combination （企业合并）shall be ascertained in accordance with the following provisions: （1）Business combinations are classified into the business combinations under the same control and the business combinations under