中美會(huì)計(jì)準(zhǔn)則比較

普華永道/cnPartII:AComparisonofPRCandUSGAAP第二部分：中國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則與美國(guó)會(huì)計(jì)制度比較普華永道/cn.Similarities共同點(diǎn).Differences不同點(diǎn)PwC普華永道Similarities共同點(diǎn)普華永道/cnBasicConceptsandQualitativeCharacteristics基本概念與性質(zhì)特征PRC中國(guó)企業(yè)會(huì)計(jì)制度USGAAP美國(guó)會(huì)計(jì)制度..Validity,Accuracy,CompletenessandTimeliness合法，準(zhǔn)確，完整，及時(shí)..Consistency一貫性..AccrualBasisofAccounting權(quán)責(zé)發(fā)生制..MatchingPrinciple配比原則..GoingConcernAssumption持續(xù)經(jīng)營(yíng)假設(shè)..SimilartoPRCstandards與中國(guó)企業(yè)會(huì)計(jì)制度相似普華永道/cnCashandCashEquivalents現(xiàn)金與現(xiàn)金等價(jià)物PRC中國(guó)企業(yè)會(huì)計(jì)制度..Cashcomprisescashonhandanddemanddeposits.貨幣資金包括現(xiàn)金和銀行存款。..Cashequivalentsareshort-term,highlyliquidinvestmentsthatarereadilyconvertibletoknownamountsofcashandwhicharesubjecttoaninsignificantriskofchangesinvalue.現(xiàn)金等價(jià)物指持有的期限短、流動(dòng)性強(qiáng)、易于轉(zhuǎn)換為已知金額的現(xiàn)金及價(jià)值變動(dòng)風(fēng)險(xiǎn)很小的投資。..SimilartoPRCaccountingstandards.與中國(guó)企業(yè)會(huì)計(jì)制度相似。USGAAP美國(guó)會(huì)計(jì)制度普華永道/cnAccountsReceivableandBadDebtProvision應(yīng)收帳款與壞帳準(zhǔn)備PRC中國(guó)企業(yè)會(huì)計(jì)制度..Carriedatoriginalinvoicedamountlessanestimatemadefordoubtfulreceivables.應(yīng)收帳款按實(shí)際發(fā)生額入帳，并對(duì)應(yīng)收帳款的回收可能性進(jìn)行評(píng)估后計(jì)提壞帳準(zhǔn)備。..SimilartoPRCaccountingregulations.同中國(guó)企業(yè)會(huì)計(jì)制度相似。USGAAP美國(guó)會(huì)計(jì)制度普華永道/cnInventories存貨PRC中國(guó)企業(yè)會(huì)計(jì)制度..Carriedatlowerofcostandnetrealizablevalue.UseofFIFO,LIFO,weightedaveragemethod,movingweightedaveragemethodandspecificidentificationmethodtodeterminecost.存貨以成本與可變現(xiàn)凈值孰低法入帳，存貨成本以先進(jìn)先出法，后進(jìn)先出法，加權(quán)平均法，移動(dòng)平均法或個(gè)別計(jì)價(jià)法確定。..SimilartoPRCaccountingregulations.Inaddition,theretailmethodisallowed.與中國(guó)企業(yè)會(huì)計(jì)制度相似，但也允許使用零售價(jià)法計(jì)算存貨成本，USGAAP美國(guó)會(huì)計(jì)制度普華永道/cn固定資產(chǎn)一現(xiàn)值PRC中國(guó)企業(yè)會(huì)計(jì)制度USGAAP美國(guó)會(huì)計(jì)制度..SimilartoPRCaccountingregulations.與中國(guó)企業(yè)會(huì)計(jì)制度相似。..Subsequentrevaluationsareprohibited.不允許按重新估計(jì)的價(jià)值入帳。..Tangiblefixedassetsarestatedatcostlessaccumulateddepreciation.固定資產(chǎn)以原值減去累計(jì)折舊后的凈值列示。..Subsequentrevaluationsaregenerallynotallowed.固定資產(chǎn)一般不允許按照重新估計(jì)的價(jià)值入帳。FixedAssets-CarryingValue普華永道/cn固定資產(chǎn)一折舊PRC中國(guó)企業(yè)會(huì)計(jì)制度..managementjudgement,enterprisescan企業(yè)根據(jù)固定資產(chǎn)的實(shí)際使用方式和性質(zhì)，環(huán)境及管理層的合理判斷確定固定資產(chǎn)的使用年限及殘值。..Depreciationcanbemadebasedonthestraight-linemethod,physicalusemethod,etc.折舊方法可選擇直線法、工作量法、年數(shù)總和法或雙倍余額遞減法。..SimilartoPRCaccountingregulations.與中國(guó)企業(yè)會(huì)計(jì)制度相似。USGAAP美國(guó)會(huì)計(jì)制度FixedAssets-DepreciationBasedonfacts,circumstancesanddeterminetheestimatedusefullivesandsalvagevalueoffixedassets.depreciationmethod,sum-of-the-years’digitmethod,double-decliningbalance普華永道/cnInvestmentProperty投資性資產(chǎn)PRC中國(guó)企業(yè)會(huì)計(jì)制度USGAAP美國(guó)會(huì)計(jì)制度..Notaddressedinexistingregulations.現(xiàn)行制度中未對(duì)此加以規(guī)定。..Therefore,allfixedassets,regardlessofintention,arecarriedatcostlessaccumulateddepreciation(subjecttoimpairmenttests).因此，所有的固定資產(chǎn)，無(wú)論使用目的，均按成本減去累計(jì)折舊后的凈值列示(包括減值準(zhǔn)備)。..Treatedasotherpropertiesandshouldbesubjecttodepreciationandimpairmenttests.視為其他資產(chǎn)，計(jì)提折舊和減值準(zhǔn)備O普華永道/cnInterimFinancialReporting中期財(cái)務(wù)報(bào)告PRC中國(guó)企業(yè)會(huì)計(jì)制度..Notmandatorytoprepareinterimfinancialstatementsbutmustusestandardifdoprepare.中期財(cái)務(wù)報(bào)告不是必須編報(bào)，但如編報(bào)須符合中期財(cái)務(wù)報(bào)告標(biāo)準(zhǔn)。..Basisshouldbeconsistentwithfullyearstatementsandmustincludecomparatives.中期財(cái)務(wù)報(bào)告編制需與全年財(cái)務(wù)報(bào)告基礎(chǔ)保持一致，同時(shí)應(yīng)當(dāng)提供比較會(huì)計(jì)報(bào)表。..SimilartoPRCaccountingstandards;與中國(guó)企業(yè)會(huì)計(jì)制度相似。..Cancontaincondensedfinancialinformationbutmustincludecomparatives.可以包括簡(jiǎn)化的財(cái)務(wù)信息但必須包括比較會(huì)計(jì)信息。USGAAP美國(guó)會(huì)計(jì)制度普華永道/cnChangesinAccountingPolicies,EstimatesandCorrectionofErrors會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和會(huì)計(jì)差錯(cuò)更正PRC中國(guó)企業(yè)會(huì)計(jì)制度..Changeinaccountingpolicies-retroactive/prospectivetreatment,dependingonthespecificstandard;會(huì)計(jì)政策變更一根據(jù)具體標(biāo)準(zhǔn)決定采用追溯調(diào)整法或未來(lái)適用法。..Changeinaccountingestimate-prospectivetreatment;會(huì)計(jì)估計(jì)變更一未來(lái)使用法。..CorrectionofErrors-retroactivetreatment.會(huì)計(jì)差錯(cuò)更正一追溯調(diào)整法。..SimilartoPRCaccountingregulations.與中國(guó)企業(yè)會(huì)計(jì)制度相似。USGAAP美國(guó)會(huì)計(jì)制度普華永道/cnEventsOccurringAftertheBalanceSheetDate資產(chǎn)負(fù)債表日后事項(xiàng)PRC中國(guó)企業(yè)會(huì)計(jì)制度..Adjustingandnon-adjustingeventsaredistinguished.區(qū)分調(diào)整事項(xiàng)與非調(diào)整事項(xiàng)。..Proposeddividendsordividendsdeclaredsubsequenttothebalancesheetdatesaredeductedfromequityasofthebalancesheetdate,asanadjustingevent.作為期后調(diào)整事項(xiàng)，股利分配方案或在資產(chǎn)負(fù)債表日后宣告發(fā)放股利應(yīng)調(diào)減資產(chǎn)負(fù)債表日的所有者權(quán)益0..SimilartoPRCaccountingregulations.與中國(guó)企業(yè)會(huì)計(jì)制度相似。USGAAP美國(guó)會(huì)計(jì)制度PwC普華永道Differences不同點(diǎn)普華永道/cnAccountingYear,ReportingCurrencyandLanguage會(huì)計(jì)年度，記帳本位幣及報(bào)表語(yǔ)種PRC中國(guó)企業(yè)會(huì)計(jì)制度..AccountingYear=CalendarYear會(huì)計(jì)年度=公歷年度..AnotherCurrency+Chinese記帳本位幣=人民幣或其他貨幣加人民幣折算。..ReportingLanguage=ChineseorAnotherLanguage+Chinese報(bào)表語(yǔ)種=中文或其他語(yǔ)種加中文..AccountingYear=DeterminedbyCompany會(huì)計(jì)年度=有企業(yè)自行決定..ReportingCurrency=DeterminedbasedonCountry記帳本位幣=報(bào)表公布的國(guó)家貨幣..ReportingLanguage=English/DeterminedbasedonCountry報(bào)表語(yǔ)種=英文或報(bào)表公布國(guó)家的語(yǔ)言USGAAP美國(guó)會(huì)計(jì)制度ReportingCurrency=Rmbor普華永道/cnReportingTime-line報(bào)表公布的期限PRC中國(guó)企業(yè)會(huì)計(jì)制度..Within20daysofthesubsequent在本期報(bào)表之后的月份或季度的前20天內(nèi)，需將資產(chǎn)負(fù)債表和利潤(rùn)表上呈有關(guān)部門。..Within4monthsofthesubsequent在本會(huì)計(jì)年度之后的四個(gè)月內(nèi)，審計(jì)報(bào)告及本年度財(cái)務(wù)報(bào)表需上呈有關(guān)部門。..10K).報(bào)表公布期限根據(jù)不同的證券交易所的規(guī)定確定。通常中期及年度財(cái)務(wù)報(bào)表需按要求歸檔.USGAAP美國(guó)會(huì)計(jì)制度month/quarter,balancesheetsandincomestatementsshouldbesubmittedtotherelevantauthorities;year,anauditreporttogetherwiththeannualfinancialstatementsshouldbesubmittedtotherelevantauthorities.Basedontherequirementsofdifferentstockexchanges,normally,interimandannualfinancialstatementsarerequiredtobefiled(forpublicentities45daysfor10Qand90daysfor普華永道/cnInvestments投資PRC中國(guó)企業(yè)會(huì)計(jì)制度USGAAP美國(guó)會(huì)計(jì)制度..Disclosuresofmarketvalueoflistedinvestmentsarerequiredonly.僅要求對(duì)上市企業(yè)的投資的市價(jià)做披露0..normallyaccountedforusingtheequitymethod.However,inter-companybalancesshouldnotbeeliminated.Profitremain.合資比例為50%：50%的企業(yè)，通常按照權(quán)益法核算。但內(nèi)部往來(lái)賬項(xiàng)不得抵消，年底存貨的利潤(rùn)率應(yīng)保留。..financialliability(recognizedandvalue.企業(yè)對(duì)各類金融資產(chǎn)及金融負(fù)債(確認(rèn)的和未確認(rèn)的)均應(yīng)披露其公允價(jià)值。..Jointventuresshouldbeaccounted賬項(xiàng)可抵消。50%:50%jointventures,theyaremargininyearendinventoryshouldForeachclassoffinancialassetandunrecognized),anenterpriseshoulddiscloseinformationabouttheirfairforusingtheequitymethodandintercompanybalancesshouldbeeliminated.合資企業(yè)應(yīng)使用權(quán)益法核算，內(nèi)部往來(lái)普華永道/cnFinancialInstruments金融工具PRC中國(guó)企業(yè)會(huì)計(jì)制度USGAAP美國(guó)會(huì)計(jì)制度..投資分為：..Currentinvestments短期投資;..Long-terminvestments長(zhǎng)期投資..長(zhǎng)期股權(quán)投資..Long-termdebtinvestments.長(zhǎng)期債權(quán)投資..只有短期投資要求按照成本市價(jià)孰低法入帳。..Hedgeaccountingisnotaddressed.套期保值會(huì)計(jì)處理未做規(guī)定。..sheet.所有的金融資產(chǎn)和負(fù)債，包括金融衍生物，都應(yīng)在資產(chǎn)負(fù)債表上確認(rèn)。..:首次確認(rèn)后下列事項(xiàng)也應(yīng)在報(bào)表中披露：..trading(fairvalue);交易(公允價(jià)值)..可供銷售(公允價(jià)值及在權(quán)益中未確認(rèn)的收益和損失)..持有至到期(已攤銷成本)Investmentsarecategorizedas:Long-termequityinvestments;Onlycurrentinvestmentsarerequiredtobecarriedatthelowerofcostormarket.Allfinancialassetsandliabilities,includingallderivatives,shouldberecognizedonthebalanceSubsequenttoinitialrecognition,theyshouldberecognizedasavailable-for-sale(fairvalueandunrealizedgainsandlossesrecordedinequity);held-to-maturity(amortizedcost);普華永道/cnThreshold固定資產(chǎn)一資本化標(biāo)準(zhǔn)PRC中國(guó)企業(yè)會(huì)計(jì)制度..AccordingtoASBE(applicabletoestimatedusefullivesofmorethan12yearscanbecapitalized.根據(jù)企業(yè)會(huì)計(jì)制度（從2002年1月1日起對(duì)外商投資企業(yè)同樣適用）規(guī)定，對(duì)于使用年限超過1年的生產(chǎn)設(shè)備應(yīng)確認(rèn)為固定資產(chǎn)。其他價(jià)值在2,000元以上使用年限在2年以上的非生產(chǎn)設(shè)備應(yīng)確認(rèn)為固定資產(chǎn)。..Enterpriseshavethediscretiontodetermineathresholdabovewhichexpendituresarecapitalized.企業(yè)可自行決定支出資本化的標(biāo)準(zhǔn)。..Fixedassetsarethosetangibleassetsthatareexpectedtobeusedduringmorethanoneperiod.固定資產(chǎn)是指預(yù)計(jì)使用期限超過一個(gè)會(huì)計(jì)期間的有形資產(chǎn)。USGAAP美國(guó)會(huì)計(jì)制度FixedAssets-CapitalizationFIEseffective1January2002）,productionequipmentthathaveyearshouldbecapitalized.Inaddition,othernon-productionequipmentaboveRmb2,000withusefullivesofmorethan普華永道/cn租賃一承租人的會(huì)計(jì)處理PRC中國(guó)企業(yè)會(huì)計(jì)制度..以租賃資產(chǎn)的帳面價(jià)值與最低租賃付款額現(xiàn)值中的較低者入帳。..undiscountedamountofminimumleasepaymentsifthatundiscountedamountisnotmorethan30%oftotalassets.如果貼現(xiàn)金額不足總資產(chǎn)的30%，也可按照未貼現(xiàn)的最低租賃付款額入帳。..Measuredatthelowerofthecarryingamountoftheassetorthepresentvalueoftheminimumleasepayments.以租賃資產(chǎn)的現(xiàn)值與最低租賃付款額中的較低者入帳。USGAAP美國(guó)會(huì)計(jì)制度Leases-LesseeAccountingRecordatthelowerofthecarryingamountoftheassetinthebooksofthelessorandthepresentvalueoftheminimumleasepayments.Itmayalsobemeasuredatthe普華永道/cnBorrowingCosts借款費(fèi)用PRC中國(guó)企業(yè)會(huì)計(jì)制度..Borrowingcostsonprojectspecificborrowingsbecapitalizedaspartofthecostofacquiringorconstructingatangiblefixedasset.為購(gòu)建固定資產(chǎn)而專門借入的款項(xiàng)所發(fā)生的借款費(fèi)用允許予以資本化0..Borrowingcosts(specificorindirect)relatingtotheacquisition,constructionorproductionofaqualifyingassetmustbecapitalized.為購(gòu)建、生產(chǎn)某項(xiàng)資產(chǎn)而發(fā)生的借款費(fèi)用(專門的或間接的)都必須予以資本化。USGAAP美國(guó)會(huì)計(jì)制度普華永道/cnPre-operatingcosts開辦費(fèi)PRC中國(guó)企業(yè)會(huì)計(jì)制度USGAAP美國(guó)會(huì)計(jì)制度..Allexpendituresincurredpriortoanenterpriseenteringcommercialproduction/operationqualifyas“preoperatingcosts”.企業(yè)投入商業(yè)生產(chǎn)或運(yùn)行前發(fā)生的所有支出全部記入“開辦費(fèi)”。..expensedinthemonthwhentheenterpriseenterscommercialproduction/operation.開辦費(fèi)記入“長(zhǎng)期待攤費(fèi)用”予以資本化，并在企業(yè)進(jìn)入商業(yè)生產(chǎn)或運(yùn)行當(dāng)月記入當(dāng)期費(fèi)用。fromthatusedinthePRC.Start-upcostsconsistofestablishmentcostssuchaslegalandsecretarialcostsincurredinestablishingalegalentityorexpenditurestoopenanewfacilityorbusiness;開辦費(fèi)的概念同中國(guó)的不同。開辦費(fèi)包括企業(yè)成立的費(fèi)用，如法律實(shí)體或新企業(yè)成立時(shí)發(fā)生的法律咨詢及其他服務(wù)費(fèi)用。..Start-upcostsaregenerallyexpensed開辦費(fèi)在發(fā)生當(dāng)期即記入費(fèi)用。Pre-operatingcostsarecapitalizedas“l(fā)ong-termdeferredassets”andThedefinitionofstart-upcostsisdifferentwhenincurred.普華永道/cnConstructionContracts建造合同PRC中國(guó)企業(yè)會(huì)計(jì)制度..Thepercentageofcompletionmethodistheonlyallowableformofcontractrevenuerecognitionmethod.完工百分比法是合同收入確定的唯一方法。..Thepercentageofcompletionorthecompletedcontractmethodmaybeused.Oncedecidedaspecificmethod,itshouldbeappliedconsistently.完工百分比法與合同完工法均可選用。方法一經(jīng)確定，須保持一致。USGAAP美國(guó)會(huì)計(jì)制度普華永道/cnandDevelopmentCosts無(wú)形資產(chǎn)一研發(fā)成本PRC中國(guó)企業(yè)會(huì)計(jì)制度..incurred.所有的研發(fā)成本均應(yīng)在發(fā)生時(shí)記入當(dāng)期費(fèi)用。amortizedrelatingtoaself-createdintangibleareregistrationfeesandlegal自行開發(fā)并按法律程序申請(qǐng)取得的無(wú)形資產(chǎn)，如專利權(quán)等，按依法取得時(shí)發(fā)生的實(shí)際成本。??研究支出應(yīng)在發(fā)生當(dāng)期記入費(fèi)用。??Anintangibleassetarisingfromcertaincriteriaaremet.無(wú)形資產(chǎn)研發(fā)費(fèi)用如符合一定的標(biāo)準(zhǔn)可予以資本化。..Specialrecognitioncriteriaexistforsoftwaredevelopmentcosts.對(duì)軟件開發(fā)成本的確定有專門的確認(rèn)標(biāo)準(zhǔn)。USGAAP美國(guó)會(huì)計(jì)制度IntangibleAssets-ResearchAllresearchanddevelopmentcostsshouldberecognizedasanexpenseasTheonlycoststhatarecapitalizedandcostsincurredtoobtainalegalrighttotheasset,suchasapatent.的注冊(cè)費(fèi)、律師費(fèi)等費(fèi)用作為無(wú)形資產(chǎn)Expendituresonresearchshouldberecognizedasanexpensewhenincurred.developmentshouldberecognizedif普華永道/cnlong-livedassets無(wú)形資產(chǎn)一其他長(zhǎng)期資產(chǎn)PRC中國(guó)企業(yè)會(huì)計(jì)制度..Allintangibleassetsshouldbeamortisedevenlyoveritsexpectedusefullifestartinginthemonthinwhichitisobtained.所有的無(wú)形資產(chǎn)從取得當(dāng)月起在預(yù)計(jì)使用年限內(nèi)平均攤銷。..Forlong-livedintangibleassetsthataredeemedtohaveinfinitelives,theyarenotamortized.對(duì)被認(rèn)為長(zhǎng)期有效的無(wú)形資產(chǎn)不需攤銷。..However,theyshouldbereviewedforimpairmentatleastannually.但這些資產(chǎn)至少每年應(yīng)檢查一次，是否應(yīng)記提減值準(zhǔn)備。USGAAP美國(guó)會(huì)計(jì)制度IntangibleAssets-Other普華永道/cn所有者權(quán)益一庫(kù)藏股PRC中國(guó)企業(yè)會(huì)計(jì)制度..PRCenterprisesarenotyetallowedtobuybackitsownshares.中國(guó)企業(yè)目前不允許回購(gòu)自身的股票。..Treasurysharesshouldbepresentedonthebalancesheetasadeductionfromequity.庫(kù)藏股作為所有者權(quán)益的減項(xiàng)在資產(chǎn)負(fù)債表上列示。..Nogainorlossshouldberecognizedintheincomestatementonthesale,issuance,orcancellationoftreasuryshares.對(duì)庫(kù)藏股的銷售，發(fā)行或取消在利潤(rùn)表上均不確認(rèn)損益。USGAAP美國(guó)會(huì)計(jì)制度Equity-TreasuryShares普華永道/cnContingencies一或有事項(xiàng)PRC中國(guó)企業(yè)會(huì)計(jì)制度..SimilartoUSGAAP.與美國(guó)會(huì)計(jì)制度類似。..DiscountingisgenerallynotallowedunderPRCaccountingregulations.在中國(guó)會(huì)計(jì)準(zhǔn)則下，一般不允許折現(xiàn)。..以下情況應(yīng)計(jì)提準(zhǔn)備：..企業(yè)由于過去發(fā)生的事件而擁有現(xiàn)實(shí)義務(wù)。..obligation;為履行義務(wù)可能造成資源的外流。資源外流可以可靠的估計(jì)。..Whentheeffectoftimevalueofmoneyismaterial,the當(dāng)某筆資金的時(shí)效性對(duì)價(jià)值影響較大，計(jì)提準(zhǔn)備時(shí)應(yīng)減去該影響數(shù)。USGAAP美國(guó)會(huì)計(jì)制度Aprovisionshouldberecognizedwhen:anenterprisehasapresentobligationasaresultofapastevent;probableoutflowofresourcestosettletheareliableestimatecanbemade.amountofprovisionshouldbediscounted.普華永道/cnRevenue收入PRC中國(guó)企業(yè)會(huì)計(jì)制度USGAAP美國(guó)會(huì)計(jì)制度..Revenueisrecognizedwhenrisksandrewardshavebeentransferred,andtherevenue(andassociatedcosts)canbemeasuredreliably.收入確認(rèn)的標(biāo)準(zhǔn)是商品主要的風(fēng)險(xiǎn)與報(bào)酬已經(jīng)轉(zhuǎn)移給買方，企業(yè)沒有保留與所有權(quán)有關(guān)的繼續(xù)管理權(quán)，也沒有對(duì)已售出商品實(shí)行控制，相關(guān)的收入和成本能夠可靠地計(jì)量。..VerystringentrulesexistunderSAB101,including:SAB101對(duì)此有嚴(yán)格地規(guī)定：..assured;可收回性可以合理保證。..商品已發(fā)出。..arrangementexists有力的證據(jù)證明此項(xiàng)交易存在。..Fixed/determinableprice價(jià)格固定或可確定。ceases“control”onthegoodssold,CollectibilityisreasonableDeliveryhasoccurredPersuasiveevidenceofan普華永道/cnEmployeeBenefits員工福利PRC中國(guó)企業(yè)會(huì)計(jì)制度USGAAP美國(guó)會(huì)計(jì)制度..Notaddressedinexistingregulations.在現(xiàn)行制度下未做規(guī)定。..Employeestockoptionplansarealsonotaddressed.職工優(yōu)先認(rèn)股權(quán)計(jì)劃也未做規(guī)定。..Inpractice,employeebenefitexpenseswillonlyberecognizedasincurred.實(shí)際上，員工福利只有在發(fā)生時(shí)才予以確認(rèn)。..企業(yè)應(yīng)將員工為企業(yè)提供服務(wù)而在未來(lái)應(yīng)獲得的福利確認(rèn)為負(fù)債。..DetailedrulesstipulatingtheandESOP.對(duì)所定義的福利分配計(jì)劃及雇員股票擁有計(jì)劃的會(huì)計(jì)處理和披露方法有明確的規(guī)定。Anenterpriseshouldrecognizealiabilitywhenanemployeehasprovidedserviceinexchangeforemployeebenefitstobepaidinthefuture.accountinganddisclosuresfordefinedbenefitanddefinedcontributionplans普華永道/cnNon-monetaryTransactions非貨幣性交易PRC中國(guó)企業(yè)會(huì)計(jì)制度..Nodistinctionismadebetweenexchangeofsimilarordissimilarassets,excepttotheextentwhenbootisinvolved.Profitorlossisgenerallynotrecognized.除非在交易中涉及現(xiàn)金，不區(qū)分同類資產(chǎn)間與不同類資產(chǎn)間的置換。損益一般不確認(rèn)。..Exchangeofsimilarassets=nogainsorlossesshouldberecognized.同類資產(chǎn)置換=損益不確認(rèn)。..Exchangeofdissimilarassets=gainsandlossesarerecognizedbasedonfairvalueofgoodsreceivedlessanyboottransferred.不同類資產(chǎn)的置換=根據(jù)收到商品的公允價(jià)值減去發(fā)出商品的帳面價(jià)值及所涉及的現(xiàn)金后的凈值確認(rèn)損X益OUSGAAP美國(guó)會(huì)計(jì)制度普華永道/cnCashFlowStatements現(xiàn)金流量表PRC中國(guó)企業(yè)會(huì)計(jì)制度..Thedirectmethodtogetherwithasupportingnotereconcilingoperatingresulttocashflowsarisingfromoperationsistheonlypermittedmethod.目前中國(guó)只允許使用直接法編制現(xiàn)金流量表，同時(shí)用補(bǔ)充資料將凈利潤(rùn)調(diào)節(jié)為經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量。..either:企業(yè)應(yīng)使用現(xiàn)金流量來(lái)反應(yīng)經(jīng)營(yíng)活動(dòng)，編制方法可選用：..thedirectmethod直接法；..ortheindirectmethod或間接法...Ifthedirectmethodisused,thena如果使用直接法，則應(yīng)同時(shí)將凈利潤(rùn)調(diào)節(jié)為經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量。USGAAP美國(guó)會(huì)計(jì)制度Anenterpriseshouldreportcashflowsfromoperatingactivitiesusingreconciliationofnetincomeandoperatingcashflowmustbepresented.普華永道/cnRelatedPartyRelationshipsandTransactions關(guān)聯(lián)方關(guān)系及其交易PRC中國(guó)企業(yè)會(huì)計(jì)制度..Detaileddisclosuresconcerningtherequired.關(guān)聯(lián)方關(guān)系的披露比美國(guó)會(huì)計(jì)制度嚴(yán)格，對(duì)關(guān)聯(lián)方的法人身份有具體的披露要求。partytransactions.新的企業(yè)會(huì)計(jì)制度對(duì)關(guān)聯(lián)交易的公允性進(jìn)一步做出了解釋。..havebeentransactionsbetweentherelatedparties.無(wú)論關(guān)聯(lián)方之間是否存在交易，關(guān)聯(lián)方關(guān)系必須披露。..Thenatureandtypeofrelatedparty關(guān)聯(lián)交易的性質(zhì)及種類須披露。USGAAP美國(guó)會(huì)計(jì)制度ThedisclosureofcontrolrelationshipismorestringentthanUSGAAP.corporateidentityofrelatedpartiesareThenewABSEfurtherrequiresexplanationofthefairnessofanyrelatedRelatedpartyrelationshipsmustbedisclosedirrespectiveofwhethertheretransactionsshouldbedisclosed.普華永道/cnBusinessCombination-Pooling（企業(yè)合并-匯總）PRC中國(guó)企業(yè)會(huì)計(jì)制度..Silentontheissue.暫無(wú)規(guī)定。..Poolingisprohibited.Thepurchasemethodmustbeusedtoaccountforallbusinessacquisitions.禁止簡(jiǎn)單匯總方式的合并。購(gòu)買方法必須能夠反應(yīng)所有的商業(yè)獲得。USGAAP美國(guó)會(huì)計(jì)制度普華永道/cnBusinessCombination-Goodwill企業(yè)合并一商譽(yù)PRC中國(guó)企業(yè)會(huì)計(jì)制度USGAAP美國(guó)會(huì)計(jì)制度..anyexcessofthecostoftheacquisitionoverthe如果被合并企業(yè)保持其獨(dú)立法人資格，則超過被合并企業(yè)凈資產(chǎn)帳面價(jià)值（而非公允價(jià)值）的合并費(fèi)用應(yīng)記入“股權(quán)投資差額”。該股權(quán)投資差額應(yīng)按照合同規(guī)定的投資年限或在不超過10年的時(shí)間內(nèi)攤銷。如果被合并企業(yè)失去獨(dú)立法人資格，則超過被合并企業(yè)凈資產(chǎn)公允價(jià)值的合并費(fèi)用應(yīng)確認(rèn)為“商譽(yù)”。??asset.任何超過合并方可確認(rèn)資產(chǎn)和負(fù)債的公允價(jià)值的兼并成本在合并交易進(jìn)行當(dāng)日應(yīng)確認(rèn)為商譽(yù)并記入資產(chǎn)。??除非確認(rèn)商譽(yù)不永久有效，否則不得攤銷，但每年應(yīng)對(duì)是否做減值準(zhǔn)備作出判斷，Iftheacquireeretainsitsstatusasalegalperson,thenacquiree’snetassetsbookvalue(notfairvalue)wouldbe“equityinvestmentdifference”.Thisdifferenceshouldbeamortizedovertheinvestmentperiodasstipulatedintheinvestmentcontractoraperiodnotexceeding10years.Iftheacquireedoesnotcontinuetobealegalperson,thenanyexcessofthecostoftheacquisitionovertheacquiree’snetassetsfairvaluewouldberecognizedas“goodwill”.Anyexcessofthecostoftheacquisitionovertheacquirer’sinterestinthefairvalueoftheidentifiableassetsandliabilitiesasatthedateoftheexchangetransactionshouldbedescribedasgoodwillandrecognizedasanUnlessgoodwillisnotdeterminedtohaveaninfinitelive,itshouldnotbeamortizedbutsubjecttoannualimpairmenttests.普華永道/cnBusinessCombination-ProvisionsforTerminationandExitCosts企業(yè)合并一企業(yè)重組成本PRC中國(guó)企業(yè)會(huì)計(jì)制度USGAAP美國(guó)會(huì)計(jì)制度..Silentontheissue.暫無(wú)規(guī)定。..Provisionsforterminationandexitcostsmayberecognized.Thecriteriarequiresthattheacquirercreatearestructuringplanatorbeforethedateofacquisition.為商業(yè)合并重組的成本所提之準(zhǔn)備可以確認(rèn)，但合并方須在合并之前或合并當(dāng)日提出重組方案。普華永道/cnOwnership%合并會(huì)計(jì)報(bào)表-控制和擁有表決權(quán)資本的比例PRC中國(guó)企業(yè)會(huì)計(jì)制度USGAAP美國(guó)會(huì)計(jì)制度..Consolidatedfinancialstatementsarerequirediftheinvestor’sinvestmentrepresentsmorethan50%oftheinvestee’stotalcapitaloriftheinvestorcancontroltheinvestee.當(dāng)投資方擁有被投資企業(yè)半數(shù)以上表決權(quán)資本或能夠控制被投資企業(yè)時(shí)，投資方應(yīng)該編制合并會(huì)計(jì)報(bào)表。..Subsidiariesareconsolidatedbasedon“control”.投資方編制合并報(bào)表的范圍應(yīng)該基于是否能夠?qū)Ρ煌顿Y方實(shí)施“控制”。Consolidation-Controlvs.普華永道/cnfromConsolidation合并會(huì)計(jì)報(bào)表一不納入合并會(huì)計(jì)報(bào)表內(nèi)的子公司PRC中國(guó)企業(yè)會(huì)計(jì)制度..ASBEprohibitsconsolidationofsubsidiariesoperatinginlinesofbusinessotherthanthatofitsconsolidatedparent.公司的生產(chǎn)經(jīng)營(yíng)活動(dòng)缺乏一體性時(shí)，不得將該子公司納入合并范圍。..consolidation.同樣，準(zhǔn)備近期售出的子公司也不應(yīng)該納入合并范圍。..Asubsidiaryshouldbeexcludedfromconsolidationwhen:在如下情況時(shí)，子公司不應(yīng)該納入合并范圍：..controlisintendedtobetemporary;對(duì)子公司的控制只是暫時(shí)性的；..itoperatesunderseverelongabilitytotransferfundstotheparent.在受到長(zhǎng)期的管制，導(dǎo)致子公司向母公司的資金調(diào)度受到限制0USGAAP美國(guó)會(huì)計(jì)制度Consolidation-Exclusion中國(guó)企業(yè)會(huì)計(jì)制度規(guī)定，當(dāng)母公司和子Also,ifsubsidiaryisintendedtobeforsalemayalsobeexcludedfromtermrestrictionswhichimpairits普華永道/cnPurposeEntities合并會(huì)計(jì)報(bào)表一特殊性質(zhì)的機(jī)構(gòu)PRC中國(guó)企業(yè)會(huì)計(jì)制度..Silentontheissue.暫無(wú)規(guī)定。..SPEsareconsolidatedwhenthesubstanceoftherelationshipbetweenanenterpriseandtheSPEindicatesthattheSPEiscontrolledbytheenterprise.如果投資方和某特殊性質(zhì)的機(jī)構(gòu)之間的關(guān)系確為控制關(guān)系時(shí)，應(yīng)將該特殊性質(zhì)的機(jī)構(gòu)納入合并范圍。USGAAP美國(guó)會(huì)計(jì)制度Consolidation-Special普華永道/cnChangesinForeignExchangeLosses匯率的變動(dòng)一匯兌損失的資本化PRC中國(guó)企業(yè)會(huì)計(jì)制度..暫無(wú)規(guī)定..amountofarelatedassetonlyifthoseandifitwasimpracticaltohedgethem企業(yè)購(gòu)買資產(chǎn)產(chǎn)生負(fù)債，只有在有確切證據(jù)證明這些負(fù)債不能被支付并且不能在貶值之前進(jìn)行套期保值，才能將該匯兌損失進(jìn)行資本化。USGAAP美國(guó)會(huì)計(jì)制度Rates-CapitalizationofExchangeSilentontheissue.Foreignexchangelossesonliabilitiesshouldbeincludedinthecarryingliabilitiescouldnothavebeensettledpriortotheoccurrenceoftheseveredevaluationordepreciationofthereportingcurrency.普華永道/cnForeignCurrencyTranslations外幣折算PRC中國(guó)企業(yè)會(huì)計(jì)制度..Translatetransactionsatrate1stdayofthemonthinwhichthe外幣折算應(yīng)該使用外幣業(yè)務(wù)發(fā)生時(shí)中國(guó)人民銀行公布的匯率，或者采用該外幣業(yè)務(wù)發(fā)生當(dāng)期期初的市場(chǎng)匯率。苴..他的規(guī)定與美國(guó)會(huì)計(jì)制度類似。..Translatetransactionsatrateondateoftransaction;采用業(yè)務(wù)發(fā)生時(shí)的市場(chǎng)匯率；..Monetaryassets/liabilitiesatbalancesheetrate;貨幣性資產(chǎn)/負(fù)債采用資產(chǎn)負(fù)債表日的市場(chǎng)利率；rate;非貨幣性項(xiàng)目采用歷史匯率；..匯兌差額計(jì)入權(quán)益。USGAAP美國(guó)會(huì)計(jì)制度stipulatedbythePeople’sBankofChina(PBOC)rateondateoftransactionortransactionstookplaceontheissue;OthercriteriasimilartoUSGAAP.NonmonetaryitemsatthehistoricalDifferencetakentoequity.普華永道/cnFinancialReportinginHyperinflationaryEconomies通貨膨脹期間的財(cái)務(wù)報(bào)告PRC中國(guó)企業(yè)會(huì)計(jì)制度..Silentontheissue.暫無(wú)規(guī)定。..Thefinancialstatementsofaforeignentitythatreportsinthecurrencyofahyperinflationaryeconomyshouldbestatedintermsofthemeasuringunitcurrentatthebalancesheetdate.以處于通貨膨脹時(shí)期的幣種作為報(bào)表的本位幣時(shí)，應(yīng)該提供該幣種在資產(chǎn)負(fù)債表日的折算匯率。USGAAP美國(guó)會(huì)計(jì)制度普華永道/cnImpairment減值PRC中國(guó)企業(yè)會(huì)計(jì)制度..Impairmenttestsshouldbecarriedoutannuallyregardlessofwhethertherearetriggereventsornot.無(wú)論有無(wú)特殊的引發(fā)事件，減值測(cè)試均應(yīng)該每年進(jìn)行。..Seebusinesscombinationonimpairmentofgoodwillandotherlong-livedassets.見企業(yè)合并中對(duì)于商譽(yù)和其他長(zhǎng)期資產(chǎn)的減值的規(guī)定..Impairmenttestsonotherassetsshouldbecarriedoutifth