企业会计准则第10号——企业年金基金-中英对照.docVIP

Accounting Standard for Business Enterprises No. 10 - Enterprise Annuity Fund 企业会计准则第10号——企业年金基金 Chapter I General Provisions 第一章 总则 Article 1 To standardize the confirmation and measurement of enterprise annuity fund and the presentation of financial statements, these Standards are formulated in accordance with the Accounting Standard for Business Enterprises – Basic Standards. 第一条 为了规范企业年金基金的确认、计量和财务报表列报，根据《企业会计准则——基本准则》，制定本准则。 Article 2 The term enterprise annuity fund refers to fund raised by an enterprise in the light of the enterprise annuity plan and the supplementary endowment insurance fund raised by its operating income of investment. 第二条 企业年金基金，是指根据依法制定的企业年金计划筹集的资金及其投资运营收益形成的企业补充养老保险基金。 Article 3 The enterprise annuity funds shall be confirmed, measured and presented as independent accounting subjects. The entrusting party, entrusted party, trustee, account manager, investment manager and other subjects providing services for the management of enterprise annuity fund shall strictly distinguish the enterprise annuity fund and its fixed assets from other assets so as to ensure the safety of the enterprise annuity fund. 第三条 企业年金基金应当作为独立的会计主体进行确认、计量和列报。 委托人、受托人、托管人、账户管理人、投资管理人和其他为企业年金基金管理提供服务的主体，应当将企业年金基金与其固有资产和其他资产严格区分，确保企业年金基金的安全。 Chapter II Confirmation and Measurement 第二章 确认和计量 Article 4 The enterprise annuity fund shall be confirmed and measured respectively on the basis of assets, liabilities, incomes, expenses and net assets. 第四条 企业年金基金应当分别资产、负债、收入、费用和净资产进行确认和计量。 Article 5 The assets formed by payments for the enterprise annuity fund and by the operation of the annuity fund shall include the monetary funds, settlement accounts receivable of securities, interests receivable, purchases of resale securities, other receivables, bond investments, fund investments, stock investments and other investments. 第五条 企业年金基金缴费及其运营形成的各项资产包括：货币资金、应收证券清算款、应收利息、买入返售证券、其他应收款、债券投资、基金投资、股票投资、其他投资等。 Article 6 During the operation of the enterprise annuity fund, the initial a