1、 1 XXXXX 大 学 学生毕业设计（论文）外文译文 学生姓名： XXX 学号： XXXXXXXX 专业名称： 会计学 译文标题（中英文） : 新会计准则 下 的公允价值计量模式 New Accounting Standards Under the Fair Value Measurement Model 译文出处 : X.Zhang. New Accounting Standards Under the Fair Value Measurement Model. Journal of Accounting and Public Policy. 2009.4:101-114 指导教师审阅签名
2、： 外文译文正文： 新会计准则 下 的公允价值计量模式 1.投资性房地产的公允价值计量及其影响 企业会计准则第 3 号 -投资性房地产中规范的投资性房地产，是指能够单独计量和出售的，企业为赚取租金或资本增值而持有的房地产，包括已出租的建筑物、已出租或持有并 准备增值 后转让的土地使用权等。该准则为企业的投资性房地产提供了成本模式与公允价值模式两种可选择的计量模式。在成本模式下，投资性房地产比照固定资产和无形资产准则计提折旧或摊销，并在期末 进行减值测试，计提相应的减值准备；在有确凿证据表明其公允价值能够持续可靠取得的，企业可以采用公允价值计量模式。采用公允价值计量的投资性房地产的折旧、减值或土
3、地使用权摊销价值直接反映在公允价值变动中，并通过 公允价值变动损益 对企业利润产生影响，而不再单独计提。受此影响，在目前房地产价格处于持续上涨的背景下，拥有用于出租的建筑物或持有待升值的土地使用权的商业、房地产类企业，会受到利好的影响。但是，房地产开发企业所拥有的待出售房屋建筑物，是作为企业的存货核算的，其计价基础仍采用成本模式，并不受公允价值升值的影响 。 2.金融工具的公允价值计量及其影响 根据企业会计准则第 22 号 -金融工具确认和计量规定，以公允价值计量的金融工具主要包括交易性金融资产和金融负债，例如企业为充分利用闲置资金、以赚取差价为目的从二级市场购入的股票、债券、基金等；再如，企
4、业不作为有效套期工具的衍生工具，如远期合同、期货合同、互换和期权等。此外，企业可以基于风险管理需要或为消除金融资产或金融负债在会计确认和计量方面存在不一致情况等，直接指定某些金融资产或金融负债以公允价值计量。这些被列为公允价值计量的金融工具，其报告价值即为市场价值，且其 变动直接计入当期损益。这也意味着，如果企业能够较好地把握市场行情和动向，其业绩即会随 公允价值变动损益 增加而提升；相反，如果企业的投资策略与市场行情相左，其当期利润就会因此受损。所以，公允价值计量属性可以被认为是一把 双 刃 剑 ，与老准则采用 只报忧不报喜 ，从而使金融工具报告价值经常被低估的孰低法有很大不同。 3.其他业
5、务的公允价值计量及其影响 据不完全统计，在新会计准则体系中，已颁布的 38 个具体准则中至少有 17 个不同程度地运用了公允价值计量属性，对企业影响较大的事项除前文分析过的两项外，还有非货币性资 产交换、债务重组和非共 2 同控制下的企业合并等交易或事项。新会计准则之所以对这些交易或事项采用公允价值计量模式，主要是出于实质重于形式的原则。例如，对于企业间具有商业实质的非货币性资产交换，采用公允价值计量换出和换入的资产，实质上是确认企业非货币性资产的 售出 与 购入 ， 售出 资产的公允价与账面价之差即为企业实现的收益。而同类业务在老会计准则下只能按账面成本计价，不能将公允价值与账面价值之间的差
6、异确认为企业损益；类似地，如果企业在债务重组中用以清偿债务的非货币资产的公允价值高于其账面价值，则高出的部分连同获 得的债务豁免，可以增加当期利润；在非共同控制下的企业合并中，购买方付出的资产、发生或承担的负债的公允价值与其账面价值的差额，体现在企业当期损益中。这些交易事项中对公允价值计量模式的采用，克服了因采用成本计价模式而对企业资产价值的低估的缺陷，从而可以更真实地反映企业的资产价值及经营业绩。 英文 原文： New Accounting Standards Under the Fair Value Measurement Model 1.The fair value measuremen
7、t of the investment real estate and its influence To the accounting standards for enterprises no. 3 - in the specification of the investment real estate investment real estate, refers to be measured and sell, the enterprise for generating rent or capital appreciation and the real estate holdings, in
8、cluding the leased building, rent or hold and prepare the transfer of land-use right after the value. The criterion for the investment real estate company provides cost model and the fair value pattern, two alternative measurement models. The cost of the investment real estate, mutatis mutandis unde
9、r the mode of fixed assets and intangible assets depreciation or amortization criterion, and in the final for impairment test, the corresponding impairment provision, In any well-established evidence shows that its fair value can be obtained in a continuous and reliable, enterprises can use the fair
10、 and equitable value measurement model. The fair value measurement of the investment real estate depreciation, amortization impairment or land value directly reflects the changes in the fair value, and through the “profits” changes in the fair value of enterprise profit, but no longer affects provis
11、ion alone. At present, the impact of rising property prices in the background, the leased building or have to hold the appreciation of the land use right of commercial real estate, by the good enterprise. However, the real estate development enterprises have to sell a house building is the enterpris
12、e accounting, its valuation inventory cost mode, and basic still use was not affected by the fair value of appreciation. 2. Financial instruments measured at fair value and its influence According to the accounting standards for enterprises no. 22 - recognition and measurement of financial instrumen
13、ts in the fair value measurement instruments mainly include trading financial assets and financial liabilities, such as the enterprise to make full use of idle capital, to make for the purpose of buying from a secondary market shares, bonds, funds, Be like again, not as effective hedging instrument
14、enterprise of derivatives, such as long-term contracts, futures contract, exchange and options, etc. In addition, the enterprise can be based on risk management needs or for the elimination of financial assets or financial liabilities in accounting recognition and measurement are inconsistent, direc
15、t assigned certain financial assets or financial liabilities to the fair value measurement. These are listed as the fair value measurement instruments, its value is to report the market value, 3 and its change directly included in the current profits and losses. This also means that, if the enterpri
16、se can grasp the market and the trend of performance, which varies with the changes in the fair value increased profits, Conversely, if the enterprises investment strategy and market, the current conflicted profits will suffer damage. Therefore, the fair value measurement attribute can be considered
17、 a double-edged sword, and old standards suffer not only good news, thus make financial instruments often underestimated the value of report of getting lower is quite different. 3 .Other business fair value measurement and its influence On the incomplete statistics, in the new system of accounting s
18、tandards, currently has promulgated the 38 specific standards at least 17 different degree of the fair value measurement attribute, the influence of enterprises in the above analysis of matters, and two exchange of non-monetary assets, recombination of liabilities and the merger of enterprises under
19、 the common control such transactions or events. The new accounting standards of these transactions or events at the fair value measurement model, is mainly focuses on the principle of form of nature. For example, between enterprise is commercial in nature, the exchange of non-monetary assets by the
20、 fair value measurement for a change of assets, and the enterprise is essentially confirmed the non-monetary assets purchased sell and sell, the fair price and the price difference for carrying the enterprise earnings. And in the same business accounting according to the old book cost under only, ca
21、nt be fair value and the book value of the difference between profit for the company confirmed, Similarly, if the enterprise in debt restructuring of the debts to the fair value of the non-monetary assets than its carrying value of the part with higher saving, can increase the current debt profits,
22、In the common under the control of the merger of enterprises, the pay of assets and liabilities incurred or assumed by its book value of the fair value of the balance, reflected in the profits and losses of the current period of enterprises. These transactions in matters of the fair and equitable value measurement model, overcome by using the cost for the pattern of valuation of enterprise assets value and the defects, which can be underestimated more reflect the enterprise value of the assets and business performance.
