文献翻译模板财务与会计学院民办

1、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学 院：杭州商学院专 业：财务管理班 级：财务08乙学 号：0890910217学生姓名：郑晓璐指导教师：张陶勇二一二 年 四 月外文翻译之一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 

2、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 comp

3、anies 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

4、 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&A on labor consciousness of Japanese university students. The results of both

5、 the Peason's independent coefficient and the factor analysis indicates that they prepare for the membership of the society obtaining advanced education and, with social responsibility, swear loyalty to an entity which they would work for all through their business life, even after mergers and a

6、cquisitions (M&A). Absorbing given new ideas of IFRSs', Japanese students are still in the great tradition of Japanese Confucianism, whose entities should be working with society to achieve sustainable development meeting their responsibilities to stakeholders and reporting corporate social

7、responsibility (CSR). On August 8, 2007, the Accounting Standards Board of Japan (ASBJ, henceforth) and the International Accounting Standards Board (IASB, henceforth) jointly announced an agreement known as the Tokyo Agreement (ASBJ and IASB, 2007) to accelerate convergence between Japanese general

8、ly accepted accounting principles (GAAP, henceforth) and International Financial Reporting Standards (IFRSs, henceforth), a process that was started in March 2005. As part of the agreement, the two boards would seek to eliminate, by 2008, major differences between Japanese GAAP and IFRSs as defined

9、by the July 2005 the Committee or European Securities Regulators assessment of equivalence, with the remaining differences being removed on or before 30 June 2011 (ASBJ, 2007b).After the Tokyo Agreement, Japanese GAAP, in fact, seems to be acceleratedly converged into IFRSs as shown in Table 1. Befo

10、re the Tokyo Agreement, the Business Accounting Deliberation Council (BADC, henceforth), former accounting standards setter in Japan, issued the Opinion Relating to the Setting of the Accounting Standards for Research and Development Costs in 1998 and the Opinion Relating to the Setting of the Accou

11、nting Standards for Business Combinations in 2003.The 1998's Accounting Standards for Research and Development Costs required research and development (R&D, henceforth) costs to be expensed (III.para.1), while the Financial Accounting Standards for Business Enterprises revised in 1982 permit

12、ted a company to defer both research and development expenditure (Note 15). The 2003's Accounting Standards for Business Combinations allowed some business combinations to be accounted for using the pooling of interests method (III.3) and required goodwill arising on a business combination, whet

13、her it was positive or negative, to be capitalized and then amortized on a systematic basis over its useful life (III.2(4)(5).Some large Japanese enterprises were afraid of a negative impact on practice resulted from the ASBJ's Practical Issues Task Force (PITF, henceforth) No. 18: Practical Sol

14、ution on Unification of Accounting Policies Applied to Foreign Subsidiaries for Consolidated Financial Statements, which was issued in 2006 (Takahara, 2006). While it required a parent company and its subsidiaries be unified in principle, it permitted tentative treatment. That is, financial statemen

15、ts prepared by foreign subsidiaries in accordance with IFRSs or the generally accepted accounting principles in the United States (U.S. GAAP, henceforth) might tentatively be used for the consolidation process. However, the six items should be adjusted in the consolidation process so that net income

16、 can be accurately accounted for, unless they were not material.国际财务报告准则对兼并和收购的潜在雇员的影响：日本的一些证据。作者：Tsuji, Mineo Tsuji, Yukie国籍：美国出处：国际商务研究中文译文：根据东京协议，日本已经制定出日本新的会计准则或修订本。其中，新的会计准则对日本的相关法律进行了修订，在2009年允许一些日本公司年采用国际财务报告准则（IFRS）。采用国际财务报告准则或者新的会计准则与国际财务报告准则的趋同，会对他们的日本文化中的传统思想将产生什么影响？我们从个人层面上或集团层面上来看，如何衔接或

17、改变其中的差异。 考虑到国际财务报告准则与旧日本一般公认会计原则（GAAP）之间的差异，我们从社会上开展研究有关国际财务报告准则对企业并购活动中对日本大学生劳动意识产生的影响。同时，Peason的独立系数和因子分析的结果表明，他们准备在获得先进的教育社会成员和使其具有社会责任感，忠诚地对待工作，不仅仅在他们平时的工作中，甚至在企业发生合并和收购之后也保持忠诚的。吸收“国际财务报告准则”的新思路，日本学生仍然在日本儒学和实践中，保持社会实现可持续发展，他们对利益相关者负有强烈的责任，并对企业抱有强烈的社会责任（CSR）的传统。2007年8月8日，日本会计准则理事会和国际会计准则委员会共同宣布阿斯

18、比约恩艾德和国际会计准则委员会签定（2007）东京协定，以加快日本人尽快将公认会计原则与国际财务报告准则的衔接，这是在2005年3月就开始的一个漫长过程。其中，协议的一部分内容表示，到2008年，两国议会将努力消除日本的会计准则和国际财务报告准则之间的重大分歧，这是在由2005年7月定义的等价委员会或欧洲证券监管机构评估评定的，剩余的分歧，在2011年6月30日或之前删除（阿斯比约恩艾德，2007B）。 签定“东京协定”后，由日本的会计准则可以看出日本似乎快速地融合到国际财务报告准则。“东京协定”之前，企业会计审议会（BADC）对在日本的会计标准制定者，发表了意见。其中，与 1998年的研究和

19、开发费用的有关的会计准则的相关设置的意见在2003年企业合并的标准中实现。 1998年的会计标准中表明需要研究和开发的研究和开发费用（RD），从此将予支销。而在1982年修订的企业财务会计准则中却允许公司推迟科研和开发的费用开支（注15）。 2003年的企业合并会计准则中允许一些企业合并采用权益法和所需的业务合并产生的商誉，无论是积极或消极的，都予以资本化，然后在摊销的基础上，摊销其剩余的使用寿命。 日本一些大型企业害怕在实践中的产生负面影响，导致阿斯比约恩艾德的实用问题专责小组（PITF）在第18条中制定对海外子公司合并财务报表的会计政策，这是在2006年发行统一的切实可行的解决办法。虽然它

20、要求母公司及其子公司在统一的原则，允许暂定接济。也就是说，由外国子公司编制的财务报表会按照国际财务报告准则或美国通用会计准则制定，可能以后暂定在过渡过程中使用。所以，六个项目应在合并过程中进行调整，使净收入可准确核算的，除非他们是无形的。外文翻译之二Consolidated Financial Statements（节选）作者：Beruch Lev 国籍：The UK出处：Accounting Standard (AS) 21, Vol.30 , 2008, pp.336-.原文正文：Scope of Consolidated Financial Statements9. A parent w

21、hich presents consolidated financial statements should consolidate all subsidiaries, domestic as well as foreign, other than those referred to in paragraph 11.10. The consolidated financial statements are prepared on the basis of financial statements of parent and all enterprises that are controlled

22、 by the parent, other than those subsidiaries excluded for the reasons set out in paragraph 11. Control exists when the parent owns, directly or indirectly through subsidiary(ies), more than one-half of the voting power of an enterprise. Control also exists when an enterprise controls the compositio

23、n of the board of directors (in the case of a company) or of the corresponding governing body (in case of an enterprise not being a company) so as to obtain economic benefits from its activities. An enterprise may control the composition of the governing bodies of entities such as gratuity trust, pr

24、ovident fund trust etc. Since the objective of control over such entities is not to obtain economic benefits from their activities, these are not considered for the purpose of preparation of consolidated financial statements. For the purpose of this Standard, an enterprise is considered to control t

25、he composition of:(i) the board of directors of a company, if it has the power, without the consent or concurrence of any other person, to appoint or remove all or a majority of directors of that company. An enterprise is deemed to have the power to appoint a director, if any of the following condit

26、ions is satisfied:(a) a person cannot be appointed as director without the exercise in his favour by that enterprise of such a power as aforesaid; or(b) a persons appointment as director follows necessarily from his appointment to a position held by him in that enterprise; or(c) the director is nomi

27、nated by that enterprise or a subsidiary thereof.(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 person, to appoint or remove all or a majority of members of the governing body of that other enterprise. An enter

28、prise is deemed to have the power 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 power as aforesaid; or(b) a persons appointment as member of t

29、he governing body follows necessarily from his appointment to a position held by him in that other enterprise; or(c) the member of the governing body is nominated by that other enterprise.Explanation:It is possible that an enterprise is controlled by two enterprises one controls by virtue of ownersh

30、ip 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 benefits from its activities. In such a rare situation, when an enterprise is controlled by two enterprises as per

31、the definition of control, the first mentioned enterprise will be considered as subsidiary of both the controlling enterprises within the meaning of this Standard and, therefore, both the enterprises need to consolidate the financial statements of that enterprise as per the requirements of this Stan

32、dard.11. A subsidiary should be excluded from consolidation when:(a) control is intended to be temporary because the subsidiary is acquired and held exclusively with a view to its subsequent disposal in the near future; or(b) it operates under severe long-term restrictions whichsignificantly impair

33、its ability to transfer funds to the parent. Inconsolidated financial statements, investments in such subsidiaries should be accounted for in accordance with Accounting Standard .Accounting for Investments. The reasons for notconsolidating a subsidiary should be disclosed in the consolidated financi

34、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 held as stock-in-trade and are acquired and held exclusively with a view to their subsequent disposal in the near future, the control by t

35、he first mentioned enterprise isconsidered to be temporary within the meaning of paragraph11.The period of time, which is considered as near future for the purposes of this Standard primarily depends on the facts and circumstances of each case. However, ordinarily, the meaning of the words near futu

36、re is considered as not more than twelve months from acquisition of relevant investments unless a longer period can be justified on the basis of facts and circumstances of the case. The intention with regard to disposal of the relevant investment is considered at the time of acquisition of the inves

37、tment. 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 excluded from consolidation, until the investment is actually disposed off. Conversely,

38、if the relevant investment is acquired withanintentiontoits subsequent disposal in near future, but, due to some valid reasons, it could not be isposed off within that period, the same will continue to be xcluded from consolidation, provided there is no change in the ntention.12. Exclusion of a subs

39、idiary from consolidation on the ground that its business activities are dissimilar from those of the other enterprises within the group is not justified because better information is provided by consolidating such subsidiaries and disclosing additional information in the consolidated financial stat

40、ements about the different business activities of subsidiaries. For example, the disclosures required by Accounting Standard Segment Reporting, help to explain the significance of different business activities within the group. Consolidation Procedures13. In preparing consolidated financial statemen

41、ts, the financial tatements 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 financial information about the group as that of a single e

42、nterprise, the following steps should be taken:(a) the cost to the parent of its investment in each subsidiary and he parents portion of equity of each subsidiary, at the date on hich investment in each subsidiary is made, should be eliminated;(b) any excess of the cost to the parent of its investme

43、nt in a subsidiary over the parents portion of equity of the subsidiary, at the date on which investment in the subsidiary is made, should be described as goodwill to be recognised as an asset in the consolidated financial statements;(c) when the cost to the parent of its investment in a subsidiary

44、is less than the parents portion of equity of the subsidiary, at the date on which investment in the subsidiary is made, the difference should be treated as a capital reserve in the consolidated financial statements;(d) minority interests in the net income of consolidated subsidiaries for the report

45、ing period should be identified and adjusted against the income 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 should be identified and presented in the consolidated balance sheet se

46、parately from liabilities and the equity of the parents shareholders. 合并财务报表作者：Beruch Lev国籍：英国出处：会计准则，第30卷，322325中文译文：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