文献翻译模板-财务与会计学院-民办(共12页).doc

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1、精选优质文档-倾情为你奉上毕业论文（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：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：JournalofInternati

2、onalBusinessResearch 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 Internat

3、ional 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

4、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 the Peasons independent coeffi

5、cient 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 acquisitions (M&A). Absorbing given n

6、ew 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 responsibility (CSR). On August 8, 2007, the

7、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 generally accepted accounting principles (GAAP, henc

8、eforth) 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 by the July 2005 the Committee or European Se

9、curities 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. Before the Tokyo Agreement, the Business Accounti

10、ng 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 Accounting Standards for Business Combinations in

11、2003.The 1998s 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 permitted a company to defer both research and development e

12、xpenditure (Note 15). The 2003s 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, whether it was positive or negative, to be capitalized and then

13、 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 ASBJs Practical Issues Task Force (PITF, henceforth) No. 18: Practical Solution on Unification of Accounting Policies Applied to Foreign S

14、ubsidiaries 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 statements prepared by foreign subsidiaries in accordance with IFRSs or

15、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 can be accurately accounted for, unless they were not material.

16、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

17、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

18、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

19、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

20、，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 which presents consolidated financial statements should consolida

21、te 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 by the parent, other than those subsidiaries excluded for the r

22、easons 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 composition of the board of directors (in the case of a company) or of the

23、 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, provident fund trust etc. Since the objective of control over such

24、 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 the composition of:(i) the board of directors of a company, if it

25、 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 conditions is satisfied:(a) a person cannot be appointed as director w

26、ithout 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 nominated by that enterprise or a subsidiary thereof.(ii) the govern

27、ing 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 enterprise is deemed to have the power to appoint a member, if any of

28、 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 the governing body follows necessarily from his appointment to a

29、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 ownership of majority of the voting power of that enterprise and the ot

30、her 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 the definition of control, the first mentioned enterprise will b

31、e 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 Standard.11. A subsidiary should be excluded from consolidation when

32、:(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 its ability to transfer funds to the parent. Inconsolidated fina

33、ncial 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 financial statements.Explanation:(a) Where an enterprise owns majority

34、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 the first mentioned enterprise isconsidered to be temporary withi

35、n 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 future is considered as not more than twelve months from acquisition

36、 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 investment. Accordingly, if the relevant investment is acquired witho

37、ut 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, if the relevant investment is acquired withanintentiontoits subs

38、equent 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 subsidiary from consolidation on the ground that its business activi

39、ties 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 statements about the different business activities of subsidiaries.

40、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 statements, the financial tatements of the parent and its subsidiaries s

41、hould 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 enterprise, the following steps should be taken:(a) the cost to t

42、he 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 investment in a subsidiary over the parents portion of equity of the sub

43、sidiary, 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 is less than the parents portion of equity of the subsidiary, at

44、 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 reporting period should be identified and adjusted against the income

45、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 separately from liabilities and the equity of the parents sharehol

46、ders. 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

47、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。

48、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（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表中披露。说明：（一）凡企业拥有多数投票权利的，凭借其拥有的另一家企业的股份及全部股份持有是通过股票的贸易和收购，并专门举行了一个视图，将来的处置是未知的。在企业的控制段所指的范围内，被认为是临时的，应该排除在外。11。“一段时间”是未知的，