企业会计准则第37号——金融工具列报中英对照

Accou nting Standard for Enterprise No. 37- Presentation of Financial Instru ments 企业会计准则第37 号——金融工具列报 Chapter1 General 第一章 总则 Article 1 The Standards are made in accordance with the Basic Standards of Accounting Standards for Enterprises to standardize the presentation of financial instruments. 第一条 为了规范金融工具的列报，根据《企业会计准则——基本准则》，制定本准则。 Presentation of financial instruments includes the report and disclosure of financial instruments 金融工具列报，包括金融工具列示和金融工具披露。 Article 2 Before the presentation of financial instruments, the financial instruments should be classified according to their features and the properties of related information. 第二条 企业在进行金融工具列报时，应当根据金融工具的特点及相关信息的性质对金融工具进行归类。 Article 3 The following items should comply with other related accounting standards 第三条 下列各项适用其他相关会计准则： 1. Long-term investment on stocks is standardized by Accounting Standards for Enterprises No.2-Long-term Investment on Stocks （一）由《企业会计准则第2 号——长期股权投资》规范的长期股权投资，适用《企业会计准则第2 号——长期股权投资》。 2. Share based payment is standardized by Accounting Standards for Enterprises No.11-Share Based Payments （二）由《企业会计准则第11 号——股份支付》规范的股份支付，适用《企业会计准则第11 号——股份支付》。 3. Debt-restructuring is standardized by Accounting Standards for Enterprise No.12-Debt-Restructuring （三）债务重组，适用《企业会计准则第12 号——债务重组》。 4. The contingent consideration contract in the enterprise merger is standardized by Accounting Standards for Enterprises No.20-Enterprise Merger （四）企业合并中合并方的或有对价合同，适用《企业会计准则第20 号——企业合并》。 5. The rights and liabilities in lease are standardized by ...