企业会计准则第37号——金融工具列报-中英对照.docVIP

Accounting Standard for Enterprise No. 37- Presentation of Financial Instruments 企业会计准则第37号——金融工具列报 Chapter1 General 第一章 总则 Article 1 The Standards are made in accordance with the Basic Standards of Accounting Standards for Enterprises to standardize the presentation of financial instruments. 第一条 为了规范 HYPERLINK /web/licai/ \t _blank 金融工具的列报，根据《企业会计准则——基本准则》，制定本准则。 Presentation of financial instruments includes the report and disclosure of financial instruments 金融工具列报，包括金融工具列示和金融工具披露。 Article 2 Before the presentation of financial instruments, the financial instruments should be classified according to their features and the properties of related information. 第二条 企业在进行金融工具列报时，应当根据金融工具的特点及相关信息的性质对金融工具进行归类。 Article 3 The following items should comply with other related accounting standards 第三条 下列各项适用其他相关会计准则： 1. Long-term investment on stocks is standardized by Accounting Standards for Enterprises No.2-Long-term Investment on Stocks （一）由《企业会计准则第2号——长期股权 HYPERLINK /web/licai/ \t _blank 投资》规范的长期股权投资，适用《企业会计准则第2号——长期股权投资》。 2. Share based payment is standardized by Accounting Standards for Enterprises No.11-Share Based Payments （二）由《企业会计准则第11号——股份支付》规范的股份支付，适用《企业会计准则第11号——股份支付》。 3. Debt-restructuring is standardized by Accounting Standards for Enterprise No.12-Debt-Restructuring （三）债务重组，适用《企业会计准则第12号——债务重组》。 4. The contingent consideration contract in the enterprise merger is standardized by Accounting Standards for Enterprises No.20-Enterprise Merger （四）企业合并中合并方的或有对价合同，适用《企业会计准则第20号——企业合并》。 5. The rights and liabilities in lease are standardized by Accounting Standards for Enterprises No.21-Lease （五）租赁的权利和义务，适用《企业会计准则第21号——租赁》。 6. The rights and liabilities of the original insurance contract are standardized by Accounting Standards for Enterprises No.25-Original Insurance Contract （六）原保险合同的权利和义务，适用《企业会计准则第25号——原保险合同》。 7. The rights and liabilities of the reinsurance contract are standardized by Accounting Standards for Enterprises No.26-Reinsurance Contract （七）再保险合同的权利和义