文献翻译模板-财务与会计学院-民办

毕业论文 设计 外文翻译毕业论文 设计 外文翻译 题目 合并财务报表的合并范围研究题目 合并财务报表的合并范围研究 学学 院 杭州商学院院 杭州商学院 专专 业 财务管理业 财务管理 班班 级 财务级 财务 08 乙乙 学学 号 号 0890910217 学生姓名 郑晓璐学生姓名 郑晓璐 指导教师 张陶勇指导教师 张陶勇 二二 一二一二 年年 四四 月月 毕业论文 外文翻译 学生姓名 定稿时间 2012 04 05 外文翻译之一外文翻译之一 The impact of the International Financial Report Standards for mergers and acquisitions on potential employees some Japanese evidence 作者 Tsuji Mineo Tsuji Yukie 国籍 The U S A 出处 Journal of International Business Research 03 01 2010 ISSN 1544 0222 原文正文 According to the Tokyo Agreement the Accounting Standards of Japan ASBJ have developed the new Japanese accounting standards or revised the present ones The related law of Japan was revised to permit some Japanese companies to adopt the International Financial Reporting Standards IFRS in 2009 What impact would the convergence into IFRSs or the adoption of IFRSs have on the Japanese traditional thoughts about their culture Could the convergence or the adoption alter what they are and what they are doing at the group level as well as at the individual level Considering the differences between IFRSs and older Japanese Generally Accepted Accounting Principles GAAP we carry out the social research about impact of IFRSs for M or b a person s appointment as director follows necessarily from his a ppointment to a position held by him in that enterprise or c the director is nominated by that enterprise or a subsidiary there of ii the governing body of an enterprise that is not a company if it has the power without the consent or the concurrence of any other pers on to appoint or remove all or a majority of members of the governing body of that other enterprise An enterprise is deemed to have the powe r to appoint a member if any of the following conditions is satisfied a a person cannot be appointed as member of the governing body without the exercise in his favour by that other enterprise of such a pow er as aforesaid or b a person s appointment as member of the governing body follow s necessarily from his appointment to a position held by him in that othe r enterprise or c the member of the governing body is nominated by that other en terprise Explanation It is possible that an enterprise is controlled by two enterprises on e controls by virtue of ownership of majority of the voting power of that enterprise and the other controls by virtue of an agreement or otherwise the composition of the board of directors so as to obtain economic bene fits from its activities In such a rare situation when an enterprise is con trolled by two enterprises as per the definition of control the first menti oned enterprise will be considered as subsidiary of both the controlling e nterprises within the meaning of this Standard and therefore both the e nterprises need to consolidate the financial statements of that enterprise as per the requirements of this Standard 11 A subsidiary should be excluded from consolidation when 毕业论文 外文翻译 学生姓名 定稿时间 2012 04 05 a control is intended to be temporary because the subsidiary is ac quired and held exclusively with a view to its subsequent disposal in the near future or b it operates under severe long term restrictions which significantly impair its ability to transfer funds to the parent Inconsolidate d financial statements investments in such subsidiaries should be accou nted for in accordance with Accounting Standard Accounting for Investm ents The reasons for not consolidating a subsidiary should be disclosed in the consolidated financi al statements Explanation a Where an enterprise owns majority of voting power by virtue of ownership of the shares of another enterprise and all the shares are hel d as stock in trade and are acquired and held exclusively with a view t o their subsequent disposal in the near future the control by the first m entioned enterprise is considered to be temporary within the meaning of paragraph 11 The period of time which is considered as near future for the pu rposes of this Standard primarily depends on the facts and circumstance s of each case However ordinarily the meaning of the words near futu re is considered as not more than twelve months from acquisition of rel evant investments unless a longer period can be justified on the basis of facts and circumstances of the case The intention with regard to dispos al of the relevant investment is considered at the time of acquisition of t he investment Accordingly if the relevant investment is acquired without an intention to its subsequent disposal in near future and subsequently it is decided to dispose off the investment such an investment is not ex cluded from consolidation until the investment is actually disposed off C onversely if the relevant investment is acquired withanintentiontoits subse quent disposal in near future but due to some valid reasons it could n ot be isposed off within that period the same will continue to be xclude d from consolidation provided there is no change in the ntention 12 Exclusion of a subsidiary from consolidation on the ground that i ts business activities are dissimilar from those of the other enterprises wi 毕业论文 外文翻译 学生姓名 定稿时间 2012 04 05 thin the group is not justified because better information is provided by c onsolidating such subsidiaries and disclosing additional information in the consolidated financial statements about the different business activities of subsidiaries For example the disclosures required by Accounting Standa rd Segment Reporting help to explain the significance of different busine ss activities within the group Consolidation Procedures 13 In preparing consolidated financial statements the financial tatem ents of the parent and its subsidiaries should be combined on a line by line basis by adding together like items of assets liabilities income and expenses In order that the consolidated financial statements present fina ncial information about the group as that of a single enterprise the follo wing steps should be taken a the cost to the parent of its investment in each subsidiary and h e parent s portion of equity of each subsidiary at the date on hich inves tment in each subsidiary is made should be eliminated b any excess of the cost to the parent of its investment in a subsi diary over the parent s portion of equity of the subsidiary at the date on which investment in the subsidiary is made should be described as goo dwill to be recognised as an asset in the consolidated financial statemen ts c when the cost to the parent of its investment in a subsidiary is l ess than the parent s portion of equity of the subsidiary at the date on which investment in the subsidiary is made the difference should be tre ated as a capital reserve in the consolidated financial statements d minority interests in the net income of consolidated subsidiaries f or the reporting period should be identified and adjusted against the inco me of the group in order to arrive at the net income attributable to the owners of the parent and e minority interests in the net assets of consolidated subsidiaries s hould be identified and presented in the consolidated balance sheet sepa rately from liabilities and the equity of the parent s shareholders 毕业论文 外文翻译 学生姓名 定稿时间 2012 04 05 合并财务报表合并财务报表 作者 Beruch Lev 国籍 英国 出处 会计准则 第 30 卷 322 325 中文译文 合并财务报表的范围合并财务报表的范围 9 一位学者提出合并财务报表合并的所有子公司 将国内与国外对比 在第 11 章中也提到过其他方面的对比 10 母公司的财务报表 由母公司控制 除了在第 11 章所载的理由可将这些子 公司排除以外的所有企业的基础上编制合并财务报表 当母公司是拥有其控制 存在 直接或间接透过附属公司 IES 超过一半的投票权的企业之一 当一 个企业的控制董事会 公司 或相应的管治机构 该企业不是一家公司的情况 下 的组成部分 以从其活动中获取经济利益的控制存在 由于对等实体的控 制目标是不从其活动中获取经济利益 企业也可以控制如酬金信托 公积金信 托等实体的理事机构的组成 这些都是不考虑编制的目的合并财务报表 对于 本标准的目的 被认为由一个企业控制的组成有 一 本公司董事会董事 如果该董事会有能力可以不经过其他人的同意 直 接任命或删除全部或大部分该公司的董事的董事会 企业被视为有权委任一名 董事 但要满足下列条件 1 一个人被任命为董事要与该企企业有利益关系 才能作为上述权力的行使 2 一个人被任命为董事必然在他被任命的企业担任一个位置 3 该企业或其中一间附属公司的董事被提名 二 企业管治机构 不是一个公司 但它有权力不经过其他人的同意就可以 任命或删除所有或大多数成员的理事机构或企业 企业被视为有权任命一名成 员 满足以下情况的 1 一个人不能被任命为理事机构的成员并且不存在对他有利的其他企业 可 以作为上述权力的行使对象 2 如果任命一个理事机构的成员 那么他应该有其他企业的立场 三 其他企业的理事机构的成员 说明 一个企业控制的两个企业定义 一个企业凭借多数的投票权或其他控件的所有 权 凭借一项协议或其他方式 以董事会的组成 对其进行控制 并从其活动 过程中获取经济利益 在这样一个艰难的情况下 一个企业控制的两个企业才 是其 控制 的定义 被控制的企业将被视为双方控制企业的子公司 根据这 个标准 可以认定企业需要合并两个企业的财务报表作为该企业的合并财务报 表 11 附属公司应被排除在合并范围的情况 一 控制的目的是暂时的 因为该附属公司购入并持有情况在不久的将来 其后续处置未定 或 毕业论文 外文翻译 学生姓名 定稿时间 2012 04 05 二 长期经营情况艰难的限制下 大大削弱了其向母公司转移资金的能力 按照会计准则编制财务报表 该等附属公司的投资应在合并财务报