企業(yè)會計準則第10號——企業(yè)年金基金-中英對照

1、AccountingStardfBusinessEnterprisesNo.10EnterpriseAnnuityFund企業(yè)會計準則第企業(yè)會計準則第10號——企業(yè)年金基金企業(yè)年金基金ChapterIGeneralProvisions第一章總則Article1Tostardizetheconfirmationmeasurementofenterpriseannuityfundthepresentationoffinancialstate

2、mentstheseStardsarefmulatedinaccdancewiththeAccountingStardfBusinessEnterprises–BasicStards.第一條為了規(guī)范企業(yè)年金基金的確認、計量和財務報表列報，根據《企業(yè)會計準則——基本準則》，制定本準則。Article2Theterm“enterpriseannuityfund“referstofundraisedbyanenterpriseinthelig

3、htoftheenterpriseannuityplanthesupplementaryendowmentinsurancefundraisedbyitsoperatingincomeofinvestment.第二條企業(yè)年金基金，是指根據依法制定的企業(yè)年金計劃籌集的資金及其投資運營收益形成的企業(yè)補充養(yǎng)老保險基金。Article3Theenterpriseannuityfundsshallbeconfirmedmeasuredpresen

4、tedasindependentaccountingsubjects.Theentrustingpartyentrustedpartytrusteeaccountmanagerinvestmentmanagerothersubjectsprovidingservicesfthemanagementofenterpriseannuityfundshallstrictlydistinguishtheenterpriseannuityfund

5、itsfixedassetsfromotherassetssoastoensurethesafetyoftheenterpriseannuityfund.第三條企業(yè)年金基金應當作為獨立的會計主體進行確認、計量和列報。委托人、受托人、托管人、賬戶管理人、投資管理人和其他為企業(yè)年金基金管理提供服務的主體，應當將企業(yè)年金基金與其固有資產和其他資產嚴格區(qū)分，確保企業(yè)年金基金的安全。ChapterIIConfirmationMeasurement

6、第二章確認和計量Article4Theenterpriseannuityfundshallbeconfirmedmeasuredrespectivelyonthebasisofassetsliabilitiesincomesexpensesassets.第四條企業(yè)年金基金應當分別資產、負債、收入、費用和凈資產進行確認和計量。第七條企業(yè)年金基金運營形成的各項負債包括：應付證券清算款、應付受益人待遇、應付受托人管理費、應付托管人管理費、應付

7、投資管理人管理費、應交稅金、賣出回購證券款、應付利息、應付傭金和其他應付款等。Article8Theincomesfmedbytheoperationsoftheenterpriseannuityfundincludetheinterestincomesondepositsinterestsfromthebuyingofresoldbondsgainsonthechangesinthefairvalueincomesofinvestme

8、ntdisposalotherincomes.第八條企業(yè)年金基金運營形成的各項收入包括：存款利息收入、買入返售證券收入、公允價值變動收益、投資處置收益和其他收入。Article9Theincomesshallbeconfirmedmeasuredaccdingtothefollowingprovisions:(1)Theinterestincomesondepositsshallbedeterminedaccdingtotheprinc

9、ipalapplicableinterestrate(2)Theincomesfrombuyingofresoldbondsshallwithinthetimelimitofsecuritiesloanbedeterminedaccdingtothepurchasepriceoftheresoldbondstheinterestrateasstipulatedintheagreement(3)Thegainsonthechangesin

10、thefairvalueshallontheestimatedatebedeterminedaccdingtothedifferencebetweenthefairvalueoftheinvestmentonthecurrentdatetheiginalcarryingvalue(namelythefairvalueoftheinvestmentonthepreviousestimatedate)(4)Theincomesofinves

11、tmentdisposalshallbedeterminedaccdingtothedifferencebetweenthepriceobtainedfromthesaleofinvestmentthecarryingvalueoftheinvestment(5)Otherincomessuchasriskreservesshallbedeterminedaccdingtotheamountactuallyincurred.第九條收入應