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& & 随着我国经济改革的不断深化和WTO的加入，翻译行业对推动我国经济发展的作用日益显得重要。为了满足社会各界的要求，郑州语桥翻译有限公司...
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&财务报表审计&北京谊思哲财务咨询有限公司是经国家财政、税务部门批准，依法成立的会计、税务服 务的专业机构，业务范围包括：审计会计报表，出具...
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&随着企业国际化合作越来越多，在各类公司和企业的业务运转过程中，对各类报表的翻译需求也相应在增加。财务报表也叫对外会计报表，它是公司会计在日常的财务核...
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& & & & 郑州语桥翻译公司由工商局注册的具有法人资格的专业第三方翻译服务外包机构，是专业的郑州翻译公司，无论是翻译...
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财务报表亦称对外会计报表，是会计主体对外提供的反映会计主体财务状况和经营的会计报表，包括资产负债表、损益表、现金流量表或财务状况变动表、附表和附注。财务报表是财...
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北京财务报表翻译-财经英语翻译-公司财务报表翻译　北京财务报表翻译-财经英语翻译-公司财务报表翻译　北京东方卓瑞翻译公司是具备资质的专业翻译服务公司，翻译语种齐...
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专业企业注销代理公司 供应财务报表审计，泽盛元拥有财会、税务、管理咨询为一体的高素质专业团队。积累了大量的成功案例，二、大量的成功案例截至目前泽盛元已经累计完成...
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专业企业注销代理公司 供应企业年度财务报表审计，泽盛元拥有财会、税务、管理咨询为一体的高素质专业团队。股东了解经营情况，无论企业审计用于何种目的，以坚实的专业知...
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专业企业注销代理公司 供应财务报表审计报告，泽盛元拥有财会、税务、管理咨询为一体的高素质专业团队。财务管理不科学，二、大量的成功案例截至目前泽盛元已经累计完成了...
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专业企业注销代理公司 供应昌平财务报表审计，泽盛元拥有财会、税务、管理咨询为一体的高素质专业团队。商业计划书制作过程中会涉及客户包括财务、技术在内的大量商业秘密...
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特别推荐福州财务报表英语翻译较好的公司
福州快译典翻译公司是福州财务报表英语翻译较好的公司，理由如下：
公司成立于2004年，至今已有八年之久的历史。公司自...
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在线翻译通常是指借助互联网的资源，利用实用性极强、内容动态更新的经典翻译语料库，将网络技术和语言精华完美结合，为网民提供即时网络响应的在线英文翻译或者人工翻译服...
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淘豆网网友近日为您收集整理了关于合并财务报表【外文翻译】的文档，希望对您的工作和学习有所帮助。以下是文档介绍：合并财务报表【外文翻译】 外文文献翻译原文:Consolidated financial StatementsThe procedural aspects of consolidated financial statements have gonepractically unchanged for almost 50 years, with the exception of accounting changesrelated to goodwill and the pooling-of-interests method. The well-acceptedmethodology behind consolidated entities will change dramatically when new FASBstandards e effective for periods beginning on or after December 15. 2008. Theresulting consolidated statements may look much the same, but the behind-the-scenesmechanics and processes will be significantly different. Some reported amounts andtheir interpretation will diverge from their traditional meanings.CPAs and financial executives should prepare themselves for major changes inpreparing consolidated financial statements. What finally emerged from FASB&#39;s reddeliberation plex, so an overview of the concepts can help professionalsquickly digest the changes in the final standards.New Standards Based on Two Exposure DraftsThe new Statements of Financial Accounting Standards—SFAS’s 141{R),binations, and 160, No controlling Interests In Consolidated FinancialStatements—emerged in December 2007 from the extensive red deliberation of twoFASB exposure drafts (ED) issued in June. As the first major joint project betweenFASB and the International Accounting Standards Board (IASB), the binations project sought to demonstrate that the two standards-setting bodies canwork together. Given the extent of the changes, evaluating the ess of thoseendeavors may take time. In this case, International Financial Reporting Standard(IFRS) 3 (revised in 2007), which is the IASB&#39;panion statement on binations, reflects most of the changes.In a nutshell, the purchase method, now to be known as the acquisition method,has been further modified such that, in many mergers, it will no longer rely onhistorical costs. Combinations involving either an acquisition of less than 100%, orcontrol that is achieved in steps, will see traditional cost based purchase accountingreplaced by estimates of the pany&#39;s fair value. The estimated fair valueof contingent consideration agreements es part of the consideration that isrecorded at the acquisition date, with subsequent changes in its fair Value reported incurrent earning, not as purchase-price adjustments. Additional contingent assets andliabilities will likely be recognized, and acquired in-process research and development(R&D) will no longer he expensed as if it was internally developed R&D, but insteadit will be capitalized and initially subjected to periodic impairment testing.The major changes incorporated in SFAS’s 141(R) and 160 can be divided intosix categories, which also include some lesser changes. When appropriate, excerptsfrom ments to the EDs are provided below.Broader Definition of a &#39;Business&#39;SFAS&#39; 141(R)&#39;s broader definition of a business brings mutual entities within itsscope for the first time, according to the definitions in para. 3. This means that mutualentities can no longer use pooling-of-interests accounting when they merge. Thisseemingly innocuous change elicited a majority of negative responses arguing binations of mutual entities are true mergers—not acquisitions—with noconsideration exchanged. One respondent to the ED noted: &With no consideration ina transaction, it is not practical to determine an accurate fair value of the pany to the acquirer. We are concerned ... the results may be misleading ...primarily because they do not reflect bination&#39;s true economics.&Acquisitions Recorded at Full Fair Value&Full fair value.& now referred to as the measurement principle (first described inpara. 20), is the most controversial issue in the joint FASB-IASB binations project. Any &partial& controlling acquisition (less than 100%) will bereported not at the price paid, but at the acquirer&#39;s estimated full fair value for pany as a whole. For example, an $8 billion acquisition of 80% of panycould be reported at $9.5 billion if that is the entity&#39;s estimated fair value. Not only areall identifiable assets and liabilities consolidated at their full fair values, SFAS’s141(R) bases goodwill on the excess of the total entity&#39;s fair value over the fair valueof the
assets (para. 34). [FASB board member Leslie Seidman&#39;swide-ranging dissent to SFAS’s 14l(R) and 160 cites her objection to attributinggoodwill to the minority, or no controlling, interest.]Thus, the no controlling interest will also be reported at its full fair value uponacquisition. FASB is adopting the entity, or economic-unit, theory of consolidations,and discarding the parent theory, with its long history of focusing on the cost of theownership percentage purchased.Consequences of the full-fair-value approach, Most respondents to the EDagreed with recording identifiable assets and liabilities at fair value,unlike identifiable assets, goodwill cannot be measured directly. In addition, theacquirer’s total fair value cannot be reliably measured when less than 100% ispurchased and a &control premium& exists.Although SFAS 141(R) promotes prehensive and ounting across firms. It shows how financial ratios that use the new financialstatement data are parable to previous measures, and they will likely be lessreliable due to the concerns about estimation noted earlier. Consistent with thefull-fair-value approach to valuation, SFAS’s 160 redefines & e&as &group e& under current GAAP, before any subtraction for minority interest(para. 29). Comparing the redefined
e with current GAAP’s&controlling interest&#39;s share of the group e& should be done with care.Respondents&#39; comments and other issues, Respondents generally opposed theproposal to record the fair value of contingent consideration liabilities at theacquisition date, and to record subsequent changes in their fair value in earnings [Para.65(b)]. One practical reason for the opposition appeared in FASB&#39;s &Comment LetterSummary&:Contingent consideration cannot be measured reliably at the acquisition date.Contingent consideration occurs because the buyer and seller are not able to agreeupon the fair value of the acquirer: therefore, reliably estimating the fair value of thecontingent consideration is by definition impossible.Another reason for the opposition alludes to the possibirespondents&#39; views were summarized as follows:The proposal might motivate acquirers to overestimate the acquisition-date fairvalue of contingent consideration so that the reversal of those liabilities results e in future periods.One hopes that such manipulation using so-called cookie-jar reserves will notproliferate. However, recent high-pany financial reporting frauds suggestthat such manipulation pound the practical measurement concerns that makethe reliability of contingent consideration estimates inherently suspect. Two otheraspects of SFAS’s 141(R) that bear on the full-fair-value approach to binations are as follows: Acquisition-date (or pre-acquisition) contingencies have been recognized at fairvalue for some time, generally in accordance with the &probable& test in SFAS 5.Accounting for Contingencies SFAS 141 (R) (para. 24), however, requiresrecognition of all contractual rights and obligations, and of no contractualcontingencies that more likely than not meet the definition of an asset or liabilityunder FASB Concepts Statement 6. Contingencies not recognized at acquisition willbe accounted for under other applicable GAAP, such as SFAS 5. Thus, many morepre-acquisition contingent liabilities and assets will be recognized up front, primarilybecause &more likely than not& creates a lower recognition threshold than &probable.& Planned post-acquisition restructuring costs must be expensed, rather thanadded to the cost of the investment or considered in the carrying amounts assigned toidentifiable assets and liabilities (para. 13).Step AcquisitionsTwo facets of this issue .stand out. First, when obtaining control in a series ofpurchases or steps, SFAS141(R) requires restating all previous purchases to fair valueas of the date control is achieved, and reporting any gain or loss in e. Thisapproach sharply contrasts with the current &cost accumulation& or &purchase method&that accounts for each purchase separately: Different prices paid for several blocks ofstock acquired result in reporting portions of the
assets at different fairvalues, and produce layers of goodwill.To illustrate SFAS l41(R)’s accounting, suppose the acquirer carries its 40%share of the target&#39;s stock at $120 million. When it obtains control by purchasinganother 20% for $15 million, the acquirer revalues the previous 40% to $150 millionand reports a $30 million gain in e. Thus, the entire 60% position will be carriedat $225 million, compared with $195 million under current GAAP. Most respondentsto the exposure draft agreed with 141(R)&#39;s approach but favored reporting any gain orloss in prehensive e, because of its similarity to unrealized gains orlosses on available-for-sale securities. Second, when changes in ownership ur alter control is obtained, perhaps by increasing ownership from 60% to 70% bypurchase in the open market or decreasing ownership from 70% to 60% by sale in theopen market, the difference between the amount paid (or received) and the carryingvalue of that ownership interest is reflected in additional paid-in capital. Suchtransactions will be treated as treasury stock transactions. Current GAAP recordsincreases in ownership using the purchase method here. SFAS 160 augments thestraight purchase approach paring the price paid with the carrying value of theno controlling interest acquired, and recording any gain or loss in additional paid-incapita. BDO Seidman captured the majority view in ment letter:This particular part of the proposal is the most troublesome to us, because it failsto hold management accountable for the costs incurred in acquiring a business andrequires part of the cost, as well as part of the gain or loss on disposal, to permanentlybypass the e statement.Expensing Acquisition CostsSFAS 141(R) requires the expensing of all acquisition costs, contrary tolongstanding practice and as noted by most respondents to the ED, contrary to thetreatment of transaction costs in other settings. For example, just paniescapitalize transportation or installation costs for new equipment, respondents arguedthat acquisition transaction costs fire an integral part of the purchase price. Because,in the words of one respondent: &Every acquirer considers transaction costs indetermining what they are willing to they form part of theconsideration transferred and part of the fair value of the acquirer.& (Unchanged underthe new rules is the treatment of costs of registering and issuing equity and debtsecurities in the bination.).Capitalization of Purchased In-Process R&DIn a major departure from the old SFAS 141 issued in 2001, which followedSFAS 2 and FASB Interpretation (FIN) 4 rules that require the expensing of all R&Dexpenditures. SFAS 141(R) requires capitalizing purchased in-process R&D (IPRD)as an indefinite-life intangible asset pletion or abandonment, althoughsubsequent expenditures will be expensed. The new rules specify that IPRD be neitherimmediately written off nor amortized, but instead be subject to annual impairmenttesting, similar to the treatment of goodwill.The support for capitalizing is fairly straightforward—the acquirer pays to obtainsome amount of future benefit—-whereas the argument against capitalizing centers onthe inability to reliably measure IPRD or the benefit period. Unlike its internallygenerated counterpart, though, an external purchase price lies behind thecapitalization of purchased IPRD. Even so, some argue that IPRD does not meet thedefinition of an asset when its low likelihood of ess fails to signal probable futureeconomic benefits.Significance of the ChangesThe changes discussed above are significant, represent major departures fromlongstanding practice, and were the result of a lengthy red deliberation process,Because this is FASB&#39;s first truly joint project with the IASB—and &final standards&were in process for a long time due to coordinating with the IASB—the authorsbelieve that these significant changes to binations and consolidationmethodology signal growing cooperation between the two boards. Given the movetoward fair-value accounting, adoption of the economic-unit concept was expected, atleast to some degree. Nevertheless, estimating total goodwill in acquisitions of lessthan 100% may e too problematic no matter how strongly FASB desires toadopt the full economic-unit approach to consolidated statements. But it rejectedlimiting goodwill to the amount purchased, a partial economic-unit approach. Possiblymore contentious, SFAS 141(R)&#39;s allowance of special treatment for purchased IPRDwithout addressing the entire R&D question could create troublesome inconsistencies,especially given the measurement difficulties.Now that the standards have been adopted, CPAs and businesses have severalmonths to prepare for the dramatic changes in accounting for controlled entities. Notonly are more fair values entering financial reporting, new inconsistencies are beingintroduced into the mix, because SFAS l41(R)’s treatment of acquisition costs and ofpurchased in-process R&D represents a break from longstanding GAAP. Reliabilityissues aside, users will need o carefully adjust their interpretation of financialperformance, especially paring to prior periods.Michael Davis and James Alargay 2008. “Consolidated financial Statements” February译文:合并财务报表合并财务报表的程序方面以及商誉相关的会计异常变动,权益法,几乎已经将近 50 年不变。当新的财务会计准则委员会的标准在 2008 年 10 月 15 日前后生效时,在合并实体的背后,将看到广为接受的方法产生戏剧性的变化。由此产生的合并报表看起来大致相同,但幕后的技巧和进步将有显著不同,有些报告金额和他们的解释将会偏离其传统意义。对于在编制合并财务报表出现的重大变化,注册会计师和财务负责人应做好准备。来自财务会计标准委员会的红色审议最终将会出现,这样一对概念的概述可以帮助专业人士快速地消化最终标准的变化。基于两种征求意见稿的新标准财务会计准则的新申明——财务会计准则的第 141 条,企业合并和第 160条在合并财务报表无控股权益——出现在2007 年10来自五月发行的经过广泛讨论的财务会计标准委员会意见征求稿。作为财务会计准则委员会和国际会计准则委员会第一次重大合作项目,企业合并项目将力求证明,这两个标准制定机构可以一起工作,但评估这些努力的成功可能需要一段时间。在这种情况下,国际财务报告准则(2007 年修订),是国际会计准则委员会业务合并伙伴的共同声明,反映了大部分变革。概括地说,购买法,现在被称为收购法,得到了进一步的修改,例如,在许多合并事件中,它将不再依赖于历史成本。合并涉及要么是小于 100%股权的收购,要么是控制实现,我们将看到传统购买会计成的本计算会被收购公司的公平价值估计所取代。在对价协议中的估计公平价值将成为部分审议,会在收购日记录。随后关于在当前收益报告中它的公允价值变化,不再作为购买价格调整。附加的或有资产及负债将可能会被确认,收购过程以及发展的研究就好像内部的研发,将不再计入费用,而是将它资本化,定期进行减值测试。纳入重大变化的财务会计准则的第 141 和 160 条将会被分为六大类,还会包括一些较小的变化,包括在适当的时候,把受访者的意见摘录到目录下面。“企业”更广泛的定义财务会计准则的第 141 条对于企业有更广泛的定义,根据定义在它的范围内首次带来了共同实体,这就意味着共同实体在他们合并时将不能够再使用权益法。这个看似无害的变化引起了大部分关于共同实体没有考虑交换的合并,是真正的合并而不是收购的负面争论。一位受访者对教育署指出:“由于没有考虑交易,对收购方来说,这是不实际的决定。我们关心结果可能会误导决策,主要是因为他们没有反映合并的真正经济学。”以完全公允价值入账的收购“完全公允价值”, 现在被称为测量原理(首次描述在 20 段),是财务会计准则委员会和国际会计准则委员会企业合并项目中是最有争议的问题。任何“部分”控股收购(少于 100%)将会被报道没有付出代价,但在收购方公司却会作为一个整体,充分考虑其公允价值。例如,如果是是实体的估计公允价值,用80 亿美元收购的 80%的公司将会报价为 95 亿美元。不仅是所有可识别资产及综合负债的公允价值,财务会计准则的第 141 条基于商誉总实体公允价值的差额以及以上的可识别净资产的公允价值。[财务会计准则委员会董事会成员莱斯利塞德曼对财务会计准则的 141 和 160 十分争议。因此,它在取得时没有控制权的公允价值也将被全面报道。财务会计准则委员凭借持股比例购买成本为重点的悠久历史,采用实体或经济单位的合并,通过理论的整合,扬弃母公司理论。完全公允价值方法的后果,大部分受访者同意教育署按公允价值记录可识别资产及负债,除了商誉,因为它不像可辨认资产,商誉不能直接测量,另外,当小于 100%的购买和控股权溢价的真实存在,收购方的总公允价值不能可靠计量。虽然财务会计准则第 141 号促进不同企业更全面一致,但是它反映使用新的财务报表数据财务比率不及以前的措施,他们可能会由于担心不可靠估计而提前收到关注。根据现行的会计准则,符合完全公允价值的方法来估价,财务会计准则的 160 重新定义“合并净收入”作为“集团收益”,综合比较,在现行的会计准则的“控股权益应占本集团之收入”重新定义纯收入应小心进行。受访者的意见,他们普遍反对该提案,于收购日记录或有负债的公允价值,并记录它们随后的公允价值变动收益。在财务会计准则委员会的“意见函摘要”反对派的一个实际的原因:队伍审议和于收购日期不能可靠地计量。它的出现是因为买方和卖方不能在购买方公允价值上达成一致。因此,通过定义可靠估计队伍审议的公允价值是不可能的。另一个反对的理由是其暗示了操纵的可能性,受访者的意见归纳如下:该建议可能会激励收购者过高评价在收购日期队伍审计的公允价值导致在未来期间的收入逆转。人们希望这种使用所谓 Cookie 罐子的操纵储备不会增殖。然而,最近备受瞩目的公司财务报告欺诈行为表明,这种操作将复合的实际测量问题使得队伍审计的可靠性得到怀疑。财务会计准则的另外两个部分承担对全公允价值为经营方针的组合如下:1、一般根据可能性测试,收购日(或收购前)已经有一段时间来确认公允价值突发事件,无论怎么样,要求对所有合同的权利和义务的有正确认识,突发事件的任何合同,没有意外情况的可能性不符合财务会计准则委员会的概念下的资产或负债的定义。根据其他适用的会计准则,应急不承认计入收购,如财务会计准则第 5 条。因此,越来越多的收购前负债和资产预先将得到承认,主要是因为“较有可能”比“可能”创建了一个门槛较低的识别。2、计划收购后的重组费用必须支销,而不是为了分配给可辨认资产和负债而添加到投资成本或账面值中。分步收购这个脱颖而出的问题有两个方面。第一,在采购或一系列取得控制的步骤中,财务会计准则需要重申以前为了公允价值日期的购买控制已经达到,需要报告所有收益或损失的收入。这种方法与目前的“成本积累”或“购买法”有着明显反差。为了说明财务会计准则第 141,假设收购方用 1.2 亿美元购买它的目标公司股份的 40%,当它获得通过用 1500 万美元购买另外 20%的控制时,在收购前升值 40%达到 1.5 亿美元,取得 3000 万美元的收入。因此,整个 60%位置将会带来 2.25 亿美元,根据现行会计准则比较只能得到 1.95 亿美元。大部分受访者同意征求意见稿第 141 的做法,但赞成报告任何其他综合收益或收入损失。第二,获得股权发生变更,改变控制。或许通过在公开市场上增加购买使得所有权从60%至 70%或者在公开市场出售使得有权所从 70%至 60%的减少。支付的金额(或接收)和该所有权权益的账面价值的区别是反映在其他实收资本。这类交易现在有效的被作为库存股票对待。目前的会计准则在这里的记录是使用购买法增加所有权。财务会计准则 160 通过与去年同期比较,删除了控股权益账面价值收购而增强了直接购买的方式,记录所有收益或亏损以及追加缴入资本。德豪塞德曼抓住了大多数人的意见的意见函:这个建议,特别是最麻烦的部分给了我们,因为它未能管理在收购业务发生的费用和所需的部分费用,以及出售收益或亏损的一部分,来永久绕过损益表。费用化的收购成本财务准则 141 要求所有的收购成本费用化,正如大多数受访者对教育署反映长期实践和在其他设置交易费用的相反处理。例如,正如公司利用运输或者新设备的安装成本,受访者认为,收购交易成本不应是购买价格的组成部分。一个受访者的话:“每个收购方在确定他们所愿意支付的收购时考虑其交易成本,他们组成了转让审议和购买方的公允价值的一部分。”资本化的研发费用大部分发表于 2001 年旧的财务会计准则 141 以及后面跟随的财务会计准则2 和财务会计准则委员说明的出发点,要求所有研发支出费用化。财务会计准则播放器加载中，请稍候...
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合并财务报表【外文翻译】 外文文献翻译原文:Consolidated financial StatementsThe procedural aspects of consolidated financial statements have gonepractically unchanged for almost 50 years, with the exception of accounting changesrelated to goodwill and the pooling-of-interests method. The well-accepte...
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