【正文】 Sheet Date第二十二部分 資產負債表日后事項 after the balance sheet date 資產負債表日后事項 date when the financial report is authorized for issue 財務報告批準報出日 events 有利事項2951 unfavorable events 不利事項 events 調整事項PART XXIII Business Combinations*第二十三部分 企業(yè)合并* bination 企業(yè)合并 bination involving enterprises under mon control 同一控制下的企業(yè)合并. A business bination involving enterprises under mon control is a business bination in which all of the bining enterprises are ultimately controlled by the same party or parties both before and after the bination, and that control is not transitory.【講解】transitory [39。tr230。ns?t(?)r?。 39。trɑ?ns。 nz] adj. 短暫的，暫時的，瞬息的 [?39。kwa?r?] n. 購買方 2991 acquiree [?39。kwa?ri?]n. 被購買方 date 購買日 party合并方3011 bined party 被合并方3012 bining date 合并日 bination achieved in stages 通過多次交易分步實現(xiàn)的企業(yè)合并. for a business bination achieved in stages that involve multiple exchange transactions, the cost of bination is the aggregate of the costs of individual transactions.【譯】通過多次交換交易分步實現(xiàn)的企業(yè)合并，合并成本為每一單項交易成本之和。【講解】（1）multiple [39。m?lt?p(?)l]adj. 多重的，多樣的，許多的 n. 倍數（2）aggregate [39。230。gr?g?t] n. 合計，總計，集合體 adj. 集合的，合計的 v. 集合，聚集，合計 value of the acquiree’s identifiable net assets 被購買方可辨認凈資產公允價值【講解】acquiree n. 被購買方，被收購者 goodwill 負商譽 entries 調整分錄PART XXIV Consolidated Financial Statements*第二十四部分 合并財務報表* financial statements 合并財務報表3061 consolidated Balance Sheet/Consolidated Statement of Financial Position 合并資產負債表3062 consolidated Ine Statement 合并利潤表3063 consolidated Statement of changes in owners’ equity (or shareholders’ equity)合并所有者權益變動表（合并股東權益變動表）3064 consolidated cash flow statement 合并現(xiàn)金流量表 consolidated cash flow statement shall be prepared by the parent by bining the cash flow statements of the parent and its subsidiaries，after eliminating the effects of intragroup transactions， between the parent and its subsidiaries and transactions between subsidiaries，on the consolidated cash flow statement.【譯】合并現(xiàn)金流量表應當以母公司和子公司的現(xiàn)金流量表為基礎，在抵銷母公司與子公司、子公司相互之間發(fā)生的內部交易對合并現(xiàn)金流量表的影響后，由母公司合并編制。 pany 母公司 the basis of control 以控制為基礎 transactions 集團內部交易. The consolidated balance sheet shall be prepared by the parent by bining the balance sheets of the parent and its subsidiaries, after eliminating the effects of intragroup transactions, . transactions between the parent and its subsidiaries and transactions between subsidiaries, on the consolidated balance sheet.【譯】合并資產負債表應當以母公司和子公司的資產負債表為基礎，在抵銷母公司與子公司、子公司相互之間發(fā)生的內部交易對合并資產負債表的影響后，由母公司合并編制?！局v解】前綴intra意為 “內， within”，與之相對的是extra，意為“外，outside”。 profits or losses resulting from intragroup sales 未實現(xiàn)內部銷售損益 for doubtful debts 壞賬準備3111 provisions for impairment losses on investments in debt securities 債券投資的減值準備PART XXV Earnings Per Share第二十五部分 每股收益 per share (EPS) 每股收益3121 basic earnings per share 基本每股收益3122 diluted earnings per share 稀釋每股收益 [da?39。lju?t?v] adj. 稀釋性的3131 antidilutive adj. 反稀釋性的【講解】dilute [da?39。l(j)u?t。 d?]v. 稀釋，沖淡，削弱 ，淡的dilutive [da?39。lju?t?v]adj. 稀釋的，（公司股票）沖減每股收益的前綴anti，通常意為“反，反抗” ordinary share 潛在普通股 potential ordinary shares 稀釋性潛在普通股. For the purpose of calculating the weighted average number of ordinary shares that would be issued on the conversion of dilutive potential ordinary shares, dilutive potential ordinary shares issued in previous periods shall be deemed to have been converted at the beginning of the current period. Dilutive potential ordinary shares issued during the current period shall be deemed to have been converted on their issue date.【譯】計算稀釋性潛在普通股轉換為已發(fā)行普通股而增加的普通股股數的加權平均數時，以前期間發(fā)行的稀釋性潛在普通股，應當假設在當期期初轉換；當期發(fā)行的稀釋性潛在普通股，應當假設在發(fā)行日轉換。 formula EPS公式3161 EPS = net profit for the current periodweighted average number of ordinary shares outstanding每股收益 = 當期凈利潤發(fā)行在外普通股的加權平均數3162 weighted average number of ordinary shares outstanding = number of ordinary shares outstanding at the beginning of the period + number of ordinary shares issued during the period the period outstanding 247。 length of reporting period – number of ordinary shares repurchased during the period the period repurchased 247。 length of reporting period發(fā)行在外普通股加權平均數 = 期初發(fā)行在外普通股股數 + 當期新發(fā)行普通股股數 已發(fā)行時間247。 報告期時間 － 當期回購普通股股數 已回購時間 247。 報告其時間 number of ordinary shares 增加的普通股股數3171 additional number of ordinary shares = number of ordinary shares issuable on exercise of the options or warrants – exercise price number of ordinary shares issuable on exercise of the options or warrants 247。 average market price of ordinary shares during the current period增加的普通股股數 = 擬行權時轉換的普通股股數 － 行權價格 擬行權時轉換的普通股股數 247。當期普通股平均市場價格3172 additional number of ordinary shares = repurchase price number or ordinary shares mitted to repurchase 247。 average market price of ordinary shares during the current period － number of ordinary shares mitted to repurchase增加的普通股股數 = 回購價格 承諾回購的普通股股數 247。 當期普通股平均市場價格 － 承諾回購的普通股股數 option 股份期權 dividend/share dividend 股票股利 of reserves 公積金轉增資本 split 拆股3211 share consolidation 并股 43