外文翻譯--國際會計準則第37 號準備、或有負債和或有資產

1、<p>　　中文3027字,1700單詞，9700英文字符</p><p>　　本科畢業(yè)論文外文資料翻譯</p><p>　　系 別： 經濟系 </p><p>　　專 業(yè)： 會計學 </p><p>　　姓 名： </p>

2、<p>　　學 號： </p><p>　　年 月 日</p><p><b>　　外文原文</b></p><p>　　IAS 37 Provisions, Contingent Liabilities and Contingent Assets</p><p

3、><b>　　Objective</b></p><p>　　The objective of this Standard is to ensure that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and conti

4、ngent assets and that sufficient</p><p>　　information is disclosed in the notes to the financial statements to enable users to understand their nature, timing and amount.</p><p><b>　　Scope

5、</b></p><p>　　This Standard should be applied by all enterprises in accounting for provisions,contingent</p><p>　　liabilities and contingent assets, except:</p><p>　　(a) those

6、 resulting from financial instruments that are carried at fair value;</p><p>　　(b) those resulting from executory contracts, except where the contract is onerous;</p><p>　　(c) those arising in i

7、nsurance enterprises from contracts with policyholders; and</p><p>　　(d) those covered by another International Accounting Standard.</p><p>　　2. This Standard applies to financial instruments (i

8、ncluding guarantees) that are not carried at fair value.</p><p>　　Executory contracts are contracts under which neither party has performed any of its obligations or both parties have partially performed the

9、ir obligations to an equal extent. This Standard does not apply to executory contracts unless they are onerous.</p><p>　　4. This Standard applies to provisions, contingent liabilities and contingent assets o

10、f insurance enterprises other than those arising from contracts with policyholders.</p><p>　　5. Where another International Accounting Standard deals with a specific type of provision,</p><p>　　

11、contingent liability or contingent asset, an enterprise applies that Standard instead of this Standard. For example, certain types of provisions are also addressed in Standards on:</p><p>　　(a) construction

12、contracts (see IAS 11, Construction Contracts);</p><p>　　(b) income taxes (see IAS 12, Income Taxes);</p><p>　　(c) leases (see IAS 17, Leases). However, as IAS 17 contains no specific requiremen

13、ts to deal with operating leases that have become onerous, this Standard applies to such cases; and</p><p>　　(d) employee benefits (see IAS 19, Employee Benefits).</p><p>　　6. Some amounts treat

14、ed as provisions may relate to the recognition of revenue, for example where an enterprise gives guarantees in exchange for a fee. This Standard does not address the recognition of revenue. IAS 18, Revenue, identifies th

15、e circumstances in which revenue is recognised and provides practical guidance on the application of the recognition criteria. This Standard does not change the requirements of IAS 18.</p><p>　　This Standard

16、 defines provisions as liabilities of uncertain timing or amount. In some countries the term 'provision' is also used in the context of items such as depreciation, impairment of assets and doubtful debts: these a

17、re adjustments to the carrying amounts of assets and are not addressed in this Standard.</p><p>　　8. Other International Accounting Standards specify whether expenditures are treated as assets or as expenses

18、. These issues are not addressed in this Standard. Accordingly,this Standard neither prohibits nor requires capitalisation of the costs recognised when a provision is made.</p><p>　　9. This Standard applies

19、to provisions for restructuring (including discontinuing operations). Where a restructuring meets the definition of a discontinuing operation, additional disclosures may be required by IAS 35, Discontinuing Operations.&l

20、t;/p><p>　　Definitions</p><p>　　10. The following terms are used in this Standard with the meanings specified:</p><p>　　A provision is a liability of uncertain timing or amount.</p&

21、gt;<p>　　A liability is a present obligation of the enterprise arising from past events, the settlement of which is expected to result in an outflow from the enterprise of resources embodying economic benefits.<

22、;/p><p>　　An obligating event is an event that creates a legal or constructive obligation that results in an enterprise having no realistic alternative to settling that obligation.</p><p>　　A legal

23、 obligation is an obligation that derives from:</p><p>　　(a) a contract (through its explicit or implicit terms);</p><p>　　(b) legislation; or</p><p>　　(c) other operation of law.&l

24、t;/p><p>　　A constructive obligation is an obligation that derives from an enterprise's actions where:</p><p>　　(a) by an established pattern of past practice, published policies or a sufficien

25、tly specific current statement, the enterprise has indicated to other parties that it will accept certain responsibilities; and</p><p>　　(b) as a result, the enterprise has created a valid expectation on the

26、 part of those other parties that it will discharge those responsibilities.</p><p>　　A contingent liability is:</p><p>　　(a) a possible obligation that arises from past events and whose existenc

27、e will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the enterprise; or</p><p>　　(b) a present obligation that arises from past

28、 events but is not recognised because:</p><p>　　(i) it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or</p><p>　　(ii) the am

29、ount of the obligation cannot be measured with sufficient reliability.</p><p>　　A contingent asset is a possible asset that arises from past events and whose existence will be confirmed only by the occurrenc

30、e or non-occurrence of one or more uncertain future events not wholly within the control of the enterprise.</p><p>　　An onerous contract is a contract in which the unavoidable costs of meeting the obligation

31、s under the contract exceed the economic benefits expected to be received under it.</p><p>　　A restructuring is a programme that is planned and controlled by management, and materially changes either:</p&

32、gt;<p>　　(a) the scope of a business undertaken by an enterprise; or</p><p>　　(b) the manner in which that business is conducted.</p><p>　　Contingent Liabilities</p><p>　　27.

33、 An enterprise should not recognise a contingent liability.</p><p>　　28. A contingent liability is disclosed, as required by paragraph 86, unless the possibility of an outflow of resources embodying economic

34、 benefits is remote.</p><p>　　29. Where an enterprise is jointly and severally liable for an obligation, the part of the obligation that is expected to be met by other parties is treated as a contingent liab

35、ility. The enterprise recognises a provision for the part of the obligation for which an outflow of resources embodying economic benefits is probable, except in the extremely rare circumstances where no reliable estimate

36、 can be made.</p><p>　　30. Contingent liabilities may develop in a way not initially expected. Therefore, they are assessed continually to determine whether an outflow of resources embodying economic benefit

37、s has become probable. If it becomes probable that an outflow of future economic benefits will be required for an item previously dealt with as a contingent liability, a provision is recognised in the financial</p>

38、<p>　　statements of the period in which the change in probability occurs (except in the extremely rare circumstances where no reliable estimate can be made).</p><p>　　Contingent Assets</p><

39、p>　　31. An enterprise should not recognise a contingent asset.</p><p>　　32. Contingent assets usually arise from unplanned or other unexpected events that give rise to the possibility of an inflow of econ

40、omic benefits to the enterprise. An example is a claim that an enterprise is pursuing through legal processes, where the outcome is uncertain.</p><p>　　33. Contingent assets are not recognised in financial s

41、tatements since this may result in the recognition of income that may never be realised. However, when the realisation of income is virtually certain, then the related asset is not a contingent asset and its recognition

42、is appropriate.</p><p>　　34. A contingent asset is disclosed, as required by paragraph 89, where an inflow of economic benefits is probable.</p><p>　　35. Contingent assets are assessed continual

43、ly to ensure that developments are appropriately reflected in the financial statements. If it has become virtually certain that an inflow of economic benefits will arise, the asset and the related income are recognised i

44、n the financial statements of the period in which the change occurs. If an inflow of economic benefits has become probable, an enterprise discloses the contingent asset (see paragraph 89).</p><p>　　Disclosur

45、e</p><p>　　For each class of provision, an enterprise should disclose:</p><p>　　(a) the carrying amount at the beginning and end of the period;</p><p>　　(b) additional provisions ma

46、de in the period, including increases to existing provisions;</p><p>　　(c) amounts used (i.e. incurred and charged against the provision) during the period;</p><p>　　(d) unused amounts reversed

47、during the period; and</p><p>　　(e) the increase during the period in the discounted amount arising from the passage of time and the effect of any change in the discount rate.</p><p>　　Comparati

48、ve information is not required.</p><p>　　85. An enterprise should disclose the following for each class of provision:</p><p>　　(a) a brief description of the nature of the obligation and the exp

49、ected timing of any resulting outflows of economic benefits;</p><p>　　(b) an indication of the uncertainties about the amount or timing of those outflows.Where necessary to provide adequate information, an e

50、nterprise should disclose the major assumptions made concerning future events, as addressed in paragraph 48; and</p><p>　　(c) the amount of any expected reimbursement, stating the amount of any asset that ha

51、s been recognised for that expected reimbursement.</p><p>　　86. Unless the possibility of any outflow in settlement is remote, an enterprise should disclose for each class of contingent liability at the bala

52、nce sheet date a brief description of the nature of the contingent liability and, where practicable:</p><p>　　(a) an estimate of its financial effect, measured under paragraphs 36-52;</p><p>　　(

53、b) an indication of the uncertainties relating to the amount or timing of any outflow;and</p><p>　　(c) the possibility of any reimbursement.</p><p>　　87. In determining which provisions or conti

54、ngent liabilities may be aggregated to form a class, it is necessary to consider whether the nature of the items is sufficiently similar for a single statement about them to fulfil the requirements of paragraphs 85(a)and

55、 (b) and 86(a) and (b). Thus, it may be appropriate to treat as a single class of provision amounts relating to warranties of different products, but it would not be appropriate to treat as a single class amounts relatin

56、g to normal warr</p><p>　　amounts that are subject to legal proceedings.</p><p>　　88. Where a provision and a contingent liability arise from the same set of circumstances, an enterprise makes t

57、he disclosures required by paragraphs 84-86 in a way that shows the link between the provision and the contingent liability.</p><p>　　89. Where an inflow of economic benefits is probable, an enterprise shoul

58、d disclose a brief description of the nature of the contingent assets at the balance sheet date, and,where practicable, an estimate of their financial effect, measured using the principles set out for provisions in parag

59、raphs 36-52.</p><p>　　90. It is important that disclosures for contingent assets avoid giving misleading indications of the likelihood of income arising.</p><p>　　91. Where any of the informatio

60、n required by paragraphs 86 and 89 is not disclosed because it is not practicable to do so, that fact should be stated.</p><p>　　92. In extremely rare cases, disclosure of some or all of the information requ

61、ired by paragraphs84-89 can be expected to prejudice seriously the position of the enterprise in a dispute with other parties on the subject matter of the provision, contingent liability or contingent asset. In such case

62、s, an enterprise need not disclose the information, but should disclose the general nature of the dispute, together with the fact that, and reason why, the information has not been disclosed.</p><p><b>

63、;　　外文資料翻譯譯文</b></p><p>　　國際會計準則第37 號準備、或有負債和或有資產</p><p><b>　　目的</b></p><p>　　本準則的目的是確保將適當?shù)拇_認標準和計量基礎運用于準備、或有負債和或有資產，并確保在財務報表的附注中披露充分的信息，以使使用者能夠理解它們的性質、時間和金額。</p&

64、gt;<p><b>　　范圍</b></p><p>　　1．本準則適用于所有企業(yè)對以下各項之外的準備、或有負債和或有資產的會計核算：</p><p>　?。?）以公允價值計量的金融工具形成的準備、或有負債和或有資產：</p><p>　　（2）執(zhí)行中的合同（除了虧損的執(zhí)行中的合同）形成的準備、或有負債和或有資產；</p&

65、gt;<p>　?。?）保險公司與保單持有人之間簽訂的合同形成的準備、或有負債和或有資產；</p><p>　?。?）由其他國際會計準則規(guī)范的準備、或有負債和或有資產。</p><p>　　2．本準則適用于不是以公允價值計量的金融工具（包括擔保）。</p><p>　　3．執(zhí)行中的合同是指雙方均未履行任何義務或雙方均同等程度地履行了部分義務的合同。本準

66、則不適用于執(zhí)行中的合同，除非它是虧損的。</p><p>　　4．本準則適用于保險公司的準備、或有負債和或有資產，但不適用于其與保單持有人之間簽訂的合同形成的準備、或有負債和或有資產。</p><p>　　5．如果其他國際會計準則規(guī)范了特定的準備、或有負債和或有資產，企業(yè)應運用該準則而不是本準則，例如，關于以下項目的準則也規(guī)范了特定的準備：</p><p>　?。?

67、）建造合同（參見《國際會計準則第11 號建造合同》）；</p><p>　　（2）所得稅（參見《國隊會計準則第12號所得稅》）；</p><p>　　（3）租賃（參見《國際會計準則第17 號租賃》），但是，《國際會計準則第17 號》未對已變?yōu)樘潛p的經營租質的核算提出具體要求，因而本準則應適用于這些情況；</p><p>　?。?）雇員福利（參見《國際會計準則第19號

68、一雇員福利》）。</p><p>　　6．一些作為準備處理的金額可能與收入的確認有關，例如企業(yè)提供擔保以收取費用，本準則不涉及收入確認，《國際會計準則第18 號收入》明確了收入確認標準，并就確認標準的應用提供了實務指南，本準則不改變《國際會計準則第18 號》的規(guī)定。</p><p>　　7．本準則將準備定義為時間或金額不確定的負債，在某些國家，“準備”也與一些項目相聯(lián)系使用，例如折舊，資產

69、減值和壞賬：這些是對資產賬面金額的調整，本準則不涉及。</p><p>　　8．其他國際會計準則規(guī)定了支出是作為資產還是作為費用處理，本準則不涉及這些問題，相應地，本準則既不禁止也不要求對提取準備時所確認的費用予以資本化。</p><p>　　9．本準剛適用于重組（包括中止營業(yè)）準備，重組符合中止營業(yè)的定義時，《國際會計準則第35 號中止營業(yè)》可能要求提供附加的披露。</p>

70、<p><b>　　定義</b></p><p>　　10．本準則中使用的下列術語，其定義為：</p><p>　　準備，指時間或金額不確定的負債。</p><p>　　負債，指因過去事項而發(fā)生的企業(yè)的現(xiàn)時義務，該義務的結算預期會導致含經濟利益的資源流出企業(yè)。</p><p>　　義務事項，指形成法定或推定義

71、務的事項，這些法定或推定義務使企業(yè)沒有現(xiàn)實的選擇，只能結算該義務。</p><p>　　法定義務，指因以下任意項而發(fā)生的種義務：</p><p>　?。?）合同（通過其明確的或隱含的條款）；</p><p><b>　?。?）法規(guī)；</b></p><p>　?。?）法律的其他實施。</p><p&g

72、t;　　推定義務，福因企業(yè)的行為而產生的種義務，其中：</p><p>　?。?）由于以往實務的成型做法、公開的政策或相當明確的當前聲明，企業(yè)已向其他方面表明它將承擔特定的責任；</p><p>　　（2）結果，企業(yè)使其他方面建立了個有效預期，即它將解除那些責任。</p><p>　　或有負債，指以下二者之：</p><p>　?。?）因過去

73、事項而產生的潛在義務，其存在僅通過不完全由企業(yè)控制的個或數(shù)個不確定未來事項的發(fā)生或不發(fā)生予以證實；</p><p>　?。?）因過去事項而產生、但因下列原因而未予確認的現(xiàn)時義務：</p><p>　　①結算該義務不是很可能要求含經濟利益的資源流出企業(yè)；或</p><p>　?、谠摿x務的金額不可以足夠可靠地計量。</p><p>　　或有資產，

74、指因過去事項而形成的潛在資產，其存在僅通過不完全由企業(yè)控制的個或數(shù)個不確定未來事項的發(fā)生或不發(fā)生予以證實。</p><p>　　虧損合同，指種合同，根據該合同履行義務發(fā)生的不可避免費用超過了預期獲得的經濟利益。</p><p>　　重組，指項由管理部門計劃和控制、并重大地改變了企業(yè)的經營范圍或進行該經營的方式的方案。</p><p><b>　　或有負債&

75、lt;/b></p><p>　　27．企業(yè)不應確認或有負債。</p><p>　　28．除非含經濟利益的資源流出的可能性極小，否則或有負債應按第86 段要求的那樣予以披露，</p><p>　　29．企業(yè)聯(lián)合和各自對某項義務負有責任時，義務中預期由其他方面結算的部分應作為或有負債處理，企業(yè)對很可能要求含經濟利益的資源流出的那部分義務確認準備，除非極少的情況下

76、不能對該義務作出可靠的估計。</p><p>　　30．或有負債可能不按最初預料的方式發(fā)展，因此，應對它們進行持續(xù)的評價，以確定含經濟利益的資源流出的可能性是否已變?yōu)楹芸赡埽绻麑郧白鳛榛蛴胸搨幚淼氖马椀奈磥斫洕媪鞒龅目赡苄宰優(yōu)楹芸赡芰?，則應在可能性發(fā)生變化當期的財務報表上確認一項準備（除非在極少的情況下不能作出可靠的估計）。</p><p><b>　　或有資產<

77、;/b></p><p>　　31．企業(yè)不應確認或有資產。</p><p>　　32．或有資產通常由導致經濟利益可能流入企業(yè)的未計劃的事項或其他未預料到的事項形成。索賠是或有資產的一個例子。企業(yè)通過法律程序提出索賠，其結果具有不確定性。</p><p>　　33．或有資產不應在財務報表中予以確認，因為確認或有資產可能會導致那些可能永遠不會實現(xiàn)的收益得到確認。但

78、是，收益基本肯定會實現(xiàn)時，相關資產已不是或有資產，此時將其確認是恰當?shù)模?lt;/p><p>　　34．經濟利益很可能流入時，應按第89 段的要求披露或有資產。</p><p>　　35．應對或有資產進行持續(xù)評價，以確保情況的發(fā)展在財務報表中得到適當?shù)姆从?。經濟利益基本肯定會流入時，該資產和相關收益應在變化發(fā)生當期的財務報表上予以確認。經濟利益只是很可能會流入時，企業(yè)應披露該或有資產（見第89

79、 段）。</p><p><b>　　披露</b></p><p>　　84．對于每類準備，企業(yè)應披露：</p><p>　　（1）期初和期末的帳面價值；</p><p>　?。?）當期增加的準備，包括對現(xiàn)存準備部分的增加；</p><p>　?。?）本期使用的金額（即發(fā)生并沖銷準備的金額）；&l

80、t;/p><p>　　（4）當期轉回的未使用金額；</p><p>　?。?）本期因時間流逝而增加的折現(xiàn)金額，以及折現(xiàn)率的變化。</p><p>　　不要求提供比較信息。</p><p>　　85．對于每類準備，企業(yè)應披露以下內容：</p><p>　?。?）義務性質的簡短描述，以及經濟利益最終流出的預期時間；</p

81、><p>　　（2）有關這些經濟利益流出的金額或時間的不確定性的說明。如果必須提供充足的信息，那么企業(yè)應按第48 段的要求，披露就末來事項所作的主要假設；</p><p>　　（3）預期補償?shù)慕痤~，說明就該預期補償已確認的資產的金額。</p><p>　　86．除非結算時經濟利益流出的可能性極小，否則企業(yè)應在資產負債表日就每類或有負債簡短地披露其性質，并在可行的情況下，

82、再披露：</p><p>　?。?）其財務影響的估計（按第36--52段進行計算）；</p><p>　?。?）與流出的金額或時間有關的不確定性的說明；</p><p>　?。?）補償?shù)目赡苄浴?lt;/p><p>　　87．在確定哪些準備或或有負債可以合并為一個類別時，必須考慮這碑項目的性質是否相當類似，以至可用一個單獨的說明來滿足第85 段（

83、1）和（2）以及第86 段（1）和（2）的要求，因此，將與不同產品保證有關的金額作為單獨一類準備處理可能是恰當?shù)?，但將與一般擔保有關的金額和受法律程序約束的金額作為單獨一類準備處理則是不適當?shù)摹?lt;/p><p>　　88．如果準備和或有負債由相同的一系列情況形成，企業(yè)應按第84--86 段的要求進行披露，披露的方式應表明該準備和或有負債之間的關系。</p><p>　　89．如果經濟利益很

84、可能流入，企業(yè)應在資產負債表日簡短地披露或有資產的性質。并在可行的情況下，再披露其財務影響的估計數(shù)，該估計數(shù)按第36--52 段中設立的原則進行計算。</p><p>　　90．披露或有資產以避免就收益產生的可能性提供誤導信息是重要的。</p><p>　　91．如果因不可行而沒有披露第86 和89段要求的信息，則應說明該事實。</p><p>　　92．在極少的情