【正文】 Sheet Date第二十二部分 資產(chǎn)負(fù)債表日后事項(xiàng) after the balance sheet date 資產(chǎn)負(fù)債表日后事項(xiàng) date when the financial report is authorized for issue 財(cái)務(wù)報(bào)告批準(zhǔn)報(bào)出日 events 有利事項(xiàng)2951 unfavorable events 不利事項(xiàng) events 調(diào)整事項(xiàng)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(shí)的，瞬息的 [?39。kwa?r?] n. 購(gòu)買方 2991 acquiree [?39。kwa?ri?]n. 被購(gòu)買方 date 購(gòu)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(guò)多次交易分步實(shí)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(guò)多次交換交易分步實(shí)現(xiàn)的企業(yè)合并，合并成本為每一單項(xiàng)交易成本之和?！局v解】（1）multiple [39。m?lt?p(?)l]adj. 多重的，多樣的，許多的 n. 倍數(shù)（2）aggregate [39。230。gr?g?t] n. 合計(jì)，總計(jì)，集合體 adj. 集合的，合計(jì)的 v. 集合，聚集，合計(jì) value of the acquiree’s identifiable net assets 被購(gòu)買方可辨認(rèn)凈資產(chǎn)公允價(jià)值【講解】acquiree n. 被購(gòu)買方，被收購(gòu)者 goodwill 負(fù)商譽(yù) entries 調(diào)整分錄PART XXIV Consolidated Financial Statements*第二十四部分 合并財(cái)務(wù)報(bào)表* financial statements 合并財(cái)務(wù)報(bào)表3061 consolidated Balance Sheet/Consolidated Statement of Financial Position 合并資產(chǎn)負(fù)債表3062 consolidated Ine Statement 合并利潤(rùn)表3063 consolidated Statement of changes in owners’ equity (or shareholders’ equity)合并所有者權(quán)益變動(dòng)表（合并股東權(quán)益變動(dòng)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(yīng)當(dāng)以母公司和子公司的現(xiàn)金流量表為基礎(chǔ)，在抵銷母公司與子公司、子公司相互之間發(fā)生的內(nèi)部交易對(duì)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(chǔ) transactions 集團(tuán)內(nèi)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(chǎn)負(fù)債表應(yīng)當(dāng)以母公司和子公司的資產(chǎn)負(fù)債表為基礎(chǔ)，在抵銷母公司與子公司、子公司相互之間發(fā)生的內(nèi)部交易對(duì)合并資產(chǎn)負(fù)債表的影響后，由母公司合并編制。【講解】前綴intra意為 “內(nèi)， within”，與之相對(duì)的是extra，意為“外，outside”。 profits or losses resulting from intragroup sales 未實(shí)現(xiàn)內(nèi)部銷售損益 for doubtful debts 壞賬準(zhǔn)備3111 provisions for impairment losses on investments in debt securities 債券投資的減值準(zhǔn)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(jì)算稀釋性潛在普通股轉(zhuǎn)換為已發(fā)行普通股而增加的普通股股數(shù)的加權(quán)平均數(shù)時(shí)，以前期間發(fā)行的稀釋性潛在普通股，應(yīng)當(dāng)假設(shè)在當(dāng)期期初轉(zhuǎn)換；當(dāng)期發(fā)行的稀釋性潛在普通股，應(yīng)當(dāng)假設(shè)在發(fā)行日轉(zhuǎn)換。 formula EPS公式3161 EPS = net profit for the current periodweighted average number of ordinary shares outstanding每股收益 = 當(dāng)期凈利潤(rùn)發(fā)行在外普通股的加權(quán)平均數(shù)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(quán)平均數(shù) = 期初發(fā)行在外普通股股數(shù) + 當(dāng)期新發(fā)行普通股股數(shù) 已發(fā)行時(shí)間247。 報(bào)告期時(shí)間 － 當(dāng)期回購(gòu)普通股股數(shù) 已回購(gòu)時(shí)間 247。 報(bào)告其時(shí)間 number of ordinary shares 增加的普通股股數(shù)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(shù) = 擬行權(quán)時(shí)轉(zhuǎn)換的普通股股數(shù) － 行權(quán)價(jià)格 擬行權(quán)時(shí)轉(zhuǎn)換的普通股股數(shù) 247。當(dāng)期普通股平均市場(chǎng)價(jià)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(shù) = 回購(gòu)價(jià)格 承諾回購(gòu)的普通股股數(shù) 247。 當(dāng)期普通股平均市場(chǎng)價(jià)格 － 承諾回購(gòu)的普通股股數(shù) option 股份期權(quán) dividend/share dividend 股票股利 of reserves 公積金轉(zhuǎn)增資本 split 拆股3211 share consolidation 并股 43