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(完整版)企业会计准则中英版 (完整版)企业会计准则中英版 (完整版)企业会计准则中英版 Article 3 第三条 Article 2 第二条 公司会计准则第 2 号—— 长久股权投资 Accounting Standards for Enterprises No.2 - Long-term Equity Investments 第一章 总则 Chapter I General Provisions 第一条  为了规范长久股权投资确实认、  计量和有关信息的表露，  依据《公司会计准则 —— 基本准则》，拟订本准则。 Article  1  In order to regulate the recognition and measurement of long-term equity investments, and disclosure of relevant information, these Standards are formulated in the light of the Accounting Standards for Enterprises – Basic Standards. 以下各项合用其余有关会计准则： Other relevant accounting standards shall apply to such items as follows: （一） 外币长久股权投资的折算，合用《公司会计准则第 19 号—— 外币折算》。 (1) The Accounting Standards for Enterprises No. 19 - Foreign Currency Translation shall apply to the translation of long term equity investments in foreign currencies; （二） 本准则未予规范的长久股权投资，  合用《公司会计准则第  22 号 —— 金融工具确认和 计量》。 (2)The Accounting Standards for Enterprises No. 22 -Recognition and measurement of Financial Instruments shall apply to the long term investments which havent been dealt with by the present standards. 第二章 初始计量 Chapter II Initial Measurement 公司归并形成的长久股权投资，应该依照以下规定确立其初始投资成本： The initial cost of the long-term equity investment formed in the merger of an enterprise shall be ascertained in accordance with the following provisions: （一） 同一控制下的公司归并， 归并方以支付现金、 转让非现金财产或肩欠债务方式作为归并对价的，应该在归并日依照获得被归并方全部者权益账面价值的份额作为长久股权投资的初始投 资成本。 长久股权投资初始投资成本与支付的现金、 转让的非现金财产以及所肩欠债务账面价值之间的差额，应该调整资本公积；资本公积不足冲减的，调整保存利润。 (1) For the merger of enterprises under the samecontrol, if the consideration of the merging enterprise is that it makes payment 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 and the payment in cash, non-cash assets transferred as well as the book value of the debts borne by