财政部


关于印发企业会计准则解释第4号的通知

财会〔2010〕15号


国务院有关部委、有关直属机构，各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财务局，有关中央管理企业：
　　为了深入贯彻实施企业会计准则，解决执行中出现的问题，同时，实现会计准则持续趋同和等效，我部制定了《企业会计准则解释第4号》，现予印发，请遵照执行。
　　附件：企业会计准则解释第4号
　　　　　　　　　　　　　　　　　　　　　　　 　 中华人民共和国财政部
　　　　　　　　　　　　　　　　　　　　　　　 　二〇一〇年七月十四日


附件：

企业会计准则解释第4号

一、同一控制下的企业合并中，合并方发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用，应当于发生时计入当期损益。非同一控制下的企业合并中，购买方发生的上述费用，应当如何进行会计处理？
答：非同一控制下的企业合并中，购买方为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用，应当于发生时计入当期损益；购买方作为合并对价发行的权益性证券或债务性证券的交易费用，应当计入权益性证券或债务性证券的初始确认金额。
二、非同一控制下的企业合并中，购买方在购买日取得被购买方可辨认资产和负债，应当如何进行分类或指定？
答：非同一控制下的企业合并中，购买方在购买日取得被购买方可辨认资产和负债，应当根据企业会计准则的规定，结合购买日存在的合同条款、经营政策、并购政策等相关因素进行分类或指定，主要包括被购买方的金融资产和金融负债的分类、套期关系的指定、嵌入衍生工具的分拆等。但是，合并中如涉及租赁合同和保险合同且在购买日对合同条款作出修订的，购买方应当根据企业会计准则的规定，结合修订的条款和其他因素对合同进行分类。
三、企业通过多次交易分步实现非同一控制下企业合并的，对于购买日之前持有的被购买方的股权，应当如何进行会计处理？
答：企业通过多次交易分步实现非同一控制下企业合并的，应当区分个别财务报表和合并财务报表进行相关会计处理：
（一）在个别财务报表中，应当以购买日之前所持被购买方的股权投资的账面价值与购买日新增投资成本之和，作为该项投资的初始投资成本；购买日之前持有的被购买方的股权涉及其他综合收益的，应当在处置该项投资时将与其相关的其他综合收益（例如，可供出售金融资产公允价值变动计入资本公积的部分，下同）转入当期投资收益。
（二）在合并财务报表中，对于购买日之前持有的被购买方的股权，应当按照该股权在购买日的公允价值进行重新计量，公允价值与其账面价值的差额计入当期投资收益；购买日之前持有的被购买方的股权涉及其他综合收益的，与其相关的其他综合收益应当转为购买日所属当期投资收益。购买方应当在附注中披露其在购买日之前持有的被购买方的股权在购买日的公允价值、按照公允价值重新计量产生的相关利得或损失的金额。
四、企业因处置部分股权投资或其他原因丧失了对原有子公司控制权的，对于处置后的剩余股权应当如何进行会计处理？
答：企业因处置部分股权投资或其他原因丧失了对原有子公司控制权的，应当区分个别财务报表和合并财务报表进行相关会计处理：
（一）在个别财务报表中，对于处置的股权，应当按照《企业会计准则第2号——长期股权投资》的规定进行会计处理；同时，对于剩余股权，应当按其账面价值确认为长期股权投资或其他相关金融资产。处置后的剩余股权能够对原有子公司实施共同控制或重大影响的，按有关成本法转为权益法的相关规定进行会计处理。
（二）在合并财务报表中，对于剩余股权，应当按照其在丧失控制权日的公允价值进行重新计量。处置股权取得的对价与剩余股权公允价值之和，减去按原持股比例计算应享有原有子公司自购买日开始持续计算的净资产的份额之间的差额，计入丧失控制权当期的投资收益。与原有子公司股权投资相关的其他综合收益，应当在丧失控制权时转为当期投资收益。企业应当在附注中披露处置后的剩余股权在丧失控制权日的公允价值、按照公允价值重新计量产生的相关利得或损失的金额。
五、在企业合并中，购买方对于因企业合并而产生的递延所得税资产，应当如何进行会计处理？
答：在企业合并中，购买方取得被购买方的可抵扣暂时性差异，在购买日不符合递延所得税资产确认条件的，不应予以确认。购买日后12个月内，如取得新的或进一步的信息表明购买日的相关情况已经存在，预期被购买方在购买日可抵扣暂时性差异带来的经济利益能够实现的，应当确认相关的递延所得税资产，同时减少商誉，商誉不足冲减的，差额部分确认为当期损益；除上述情况以外，确认与企业合并相关的递延所得税资产，应当计入当期损益。
六、在合并财务报表中，子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有的份额的，其余额应当如何进行会计处理？
答：在合并财务报表中，子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有的份额的，其余额仍应当冲减少数股东权益。
七、企业集团内涉及不同企业的股份支付交易应当如何进行会计处理?
答：企业集团（由母公司和其全部子公司构成）内发生的股份支付交易，应当按照以下规定进行会计处理：
（一）结算企业以其本身权益工具结算的，应当将该股份支付交易作为权益结算的股份支付处理；除此之外，应当作为现金结算的股份支付处理。
结算企业是接受服务企业的投资者的，应当按照授予日权益工具的公允价值或应承担负债的公允价值确认为对接受服务企业的长期股权投资，同时确认资本公积（其他资本公积）或负债。
（二）接受服务企业没有结算义务或授予本企业职工的是其本身权益工具的，应当将该股份支付交易作为权益结算的股份支付处理；接受服务企业具有结算义务且授予本企业职工的是企业集团内其他企业权益工具的，应当将该股份支付交易作为现金结算的股份支付处理。
八、融资性担保公司应当执行何种会计标准？
答：融资性担保公司应当执行企业会计准则，并按照《企业会计准则——应用指南》有关保险公司财务报表格式规定，结合公司实际情况，编制财务报表并对外披露相关信息，不再执行《担保企业会计核算办法》（财会[2005]17号）。
融资性担保公司发生的担保业务，应当按照《企业会计准则第25号——原保险合同》、《企业会计准则第26号——再保险合同》、《保险合同相关会计处理规定》（财会[2009]15号）等有关保险合同的相关规定进行会计处理。
九、企业发生的融资融券业务，应当执行何种会计标准？
答：融资融券业务，是指证券公司向客户出借资金供其买入证券或者出借证券供其卖出，并由客户交存相应担保物的经营活动。企业发生的融资融券业务，分为融资业务和融券业务两类。
关于融资业务，证券公司及其客户均应当按照《企业会计准则第22号——金融工具确认和计量》有关规定进行会计处理。证券公司融出的资金，应当确认应收债权，并确认相应利息收入；客户融入的资金，应当确认应付债务，并确认相应利息费用。
关于融券业务，证券公司融出的证券，按照《企业会计准则第23号——金融资产转移》有关规定，不应终止确认该证券，但应确认相应利息收入；客户融入的证券，应当按照《企业会计准则第22号——金融工具确认和计量》有关规定进行会计处理，并确认相应利息费用。
证券公司对客户融资融券并代客户买卖证券时，应当作为证券经纪业务进行会计处理。
证券公司及其客户发生的融资融券业务，应当按照《企业会计准则第37号——金融工具列报》有关规定披露相关会计信息。
十、企业根据《企业会计准则解释第2号》（财会[2008]11号）的规定，对认股权和债券分离交易的可转换公司债券中的认股权，单独确认了一项权益工具（资本公积—其他资本公积）。认股权持有人没有行权的，原计入资本公积（其他资本公积）的部分，应当如何进行会计处理？
答：企业发行的认股权和债券分离交易的可转换公司债券，认股权持有人到期没有行权的，应当在到期时将原计入资本公积（其他资本公积）的部分转入资本公积（股本溢价）。
十一、本解释一至四条的规定，自2010年1月1日起施行；五至十条的规定，应当进行追溯调整，追溯调整不切实可行的除外。

国务院


进口影片管理办法(附英文)
1981年10月13日，国务院

第一条 为了加强对进口影片的管理，根据一九八0年四月十四日中共中央、国务院、中央军委《关于制止滥放内部参考影片的通知》精神，特制订本办法．
第二条 凡属从外国及港澳地区进口发行影片或试映拷贝（包括35毫米、16亳米、超8亳米、影片录相带和影片视盘等，以下统称影片）的业务，统由中国电影发行放映公司（以下简称中影公司）经营管理．
影片进口时，由海关凭中影公司填报的进口货物报关单核查放行．属于在全国发行的商业性影片，应在进口时办理纳税手续；属于非商业性影片，应予免税；属于非商业性影片，进口后经过批准在全国发行的，由中影公司按章向北京海关办理补税手续．
第三条 中国电影资料馆进口的资料影片（包括中国电影资 料馆与外国电影资料馆互相选购、交换、赠送或通过其他途径购作资料的影片），属于非商业性影片，海关凭该馆填报的进口货物报关单核查免税放行．
进口的资料影片，如经批准，需向全国发行的，由中影公司按章向北京海关办理补税手续．
第四条 科学技术、工业、农业、教育、卫生、新闻、外贸、外事 等单位，因业务需要进口的专业性纪录、科教影片，属于国务院系统的单位进口的，由国务院各部委（总局）审批；属于地方单位进口的，由省、自治区、直辖市人民政府审批．
影片进口时，海关凭有关部委（总局）或省、自治区、直辖市人民政府的批准文件和申请单位填报的进口货物报关单一式三份核查免税放行，并将盖有海关印章的报关单一份转送文化部电影事业管理局备案．
第五条 外国、港澳地区及台湾省的团体或个人运进给机关、团体、学校等单位的故事片，凡属国务院系统的单位接受的，须经文化部电影事业管理局审批；属地方单位接受的，须经省、自治区、直辖市文化局（电影局）审批，并抄送文化部电影事业管理局备案．
影片进口时，海关凭接受单位填报的进口货物报关单和批准文件核查免税放行．
接受单位应当将接收的影片交中国电影资料馆统一保管．如因业务上特殊需要，接受单位可以凭上级主管部门的批准文件向该馆提取，供有关人员参考借鉴，但不准外借，不准招待映出，不准拿到社会上公开放映．借鉴后仍送回中国电影资料馆保管．
进口的故事影片，如经批准在全国发行的，应由中影公司向海关办理补税手续．
第六条 对外国人和华侨、港澳及台湾省同胞等邮寄或者入境随身携带属于赠给我国个人作为业务参考的科教影片，海关应准许进口，并凭接受影片的个人填报的进口货物报关单及其所在单位的证明信件核查免税放行．属于赠给我国个人的故事影片，一般地不准进口，海关予以退运．
如遇特殊情况，由文化部和海关总署研究处理．
对外国驻华使（领）馆人员、外国工商企业派来我国的常驻人员（包括外国常驻记者）和应聘来华工作的外国专家（包括文教、经济、科技专家）携带（或者从国外邮寄给他们）的影片，按海关现行有关规定办理．影片进口后应由有关部门严格控制，只限他们在内部放映；我方单位或个人不许借映．
第七条 除香港长城、凤凰、新联三公司回内地拍片，由国务院港澳办公室同有关地区和有关单位直接联系外，凡属中外或我与港澳地区及台湾省的合作制片业务，统由中国电影合作制片公司管理．合拍影片的进口，由中国电影合作制片公司向海关办理进口报关手续；其中批准在全国发行的，则由中影公司按章向北京海关办理补税手续．
第八条 对违反规定进口的或走私进口的影片，海关按有关 规定处理；对没收的影片，凡有保留参考价值的可转送文化部电影事业管理局交中国电影资料馆保存．
第九条 本办法自发布之日起施行．

MEASURES FOR CONTROL OVER IMPORTED FILMS

Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
MEASURES FOR CONTROL OVER IMPORTED FILMS
(Approved by the State Council on October 13, 1981 and promulgated
by the Ministry of Culture and the General Administration of Customs)
Article 1
These Measures are formulated for tighter control over imported films in
accordance with the spirit of the Circular Concerning Checking the
Excessive Showing of Films for Restricted Information Only, which was
issued by the State Council of the People's Republic of China and the
Central Military Commission of the People's Republic of China on April 14,
1980.
Article 2
The business of importing and releasing films or copies for preview
(including 35-mm, 16-mm and extra-8-mm films, films on video-tapes and
films on videodiscs, which are hereinafter generally referred to as
"films") from foreign countries and the regions of Hong Kong and Macao
shall be exclusively handled and controlled by the China National Films
Release and Projection Corporation (hereinafter referred to as "the China
Films Corporation").
With respect to the import of a film, the Customs shall, on the strength
of the Customs Declaration Form for Imported Goods duly completed and
presented by the China Films Corporation, effect inspection and grant
clearance. With respect to films to be released nationwide for commercial
purposes, formalities to pay Customs duties shall be fulfilled at the time
of the import thereof. Films to be imported for noncommercial purposes
shall be exempted from Customs duties. If, upon approval, films imported
for noncommercial purposes are to be released nationwide after the import
thereof, the China Films Corporation shall, in accordance with the
relevant regulations, fulfil the formalities with the Beijing Customs for
retroactive payment of Customs duties.
Article 3
With respect to data films imported by the China Cinematheque (including
films selected and purchased from each other by, or exchanged between, or
given to each other as presents by the China Cinematheque and foreign
cinematheques and films purchased through other channels as data), if they
are imported for noncommercial purposes, the Customs shall, on the
strength of the Customs Declaration Form for Imported Goods duly completed
and presented by the China Cinematheque, effect inspection and grant
clearance without levying duties.
If, upon approval, imported data films need to be released nationwide, the
China Films Corporation shall, in accordance with the relevant
regulations, fulfil the formalities with the Beijing Customs for
retroactive payment of Customs duties.
Article 4
With respect to specialized documentaries and science and educational
films imported by units of science and technology, industry, agriculture,
education, public health, journalism, foreign trade and foreign affairs to
meet the needs in their business or professional work, if the importing
units are affiliated to departments under the State Council, the import
shall be subject to the examination and approval of the respective
ministries or commissions (or bureaus) under the State Council. If the
importing units are local ones, the import shall be subject to the
examination and approval of the people's governments of the provinces,
autonomous regions or municipalities directly under the Central
Government. At the time of the import of these films, the Customs shall,
on the strength of the documents of approval issued by the ministries or
commissions (or bureaus) concerned under the State Council or by the
people's governments of the provinces, autonomous regions or
municipalities directly under the Central Government and of the Customs
Declaration Forms for Imported Goods duly completed and presented in
triplicate by the applying units, effect inspection and grant clearance
without levying duties and shall dispatch one copy of the said Forms
affixed with the Customs official seal to the Cinema Administrative Bureau
of the Ministry of Culture for the record.
Article 5
With respect to feature films presented to mainland institutions,
organizations, schools and other units by foreign organizations or
individuals or by those in the regions of Hong Kong and Macao or in Taiwan
Province, if the recipient units are affiliated to departments under the
State Council, the acceptance shall be subject to the examination and
approval of the Cinema Administrative Bureau of the Ministry of Culture.
If the recipient units are local ones, the acceptance shall be subject to
the examination and approval of the cultural bureaus (or cinema bureaus)
of the provinces, autonomous regions or municipalities directly under the
Central Government and shall be reported in writing to the Cinema
Administrative Bureau of the Ministry of Culture for the record. At the
time of the import of these films, the Customs shall, on the strength of
the Customs Declaration Forms for Imported Goods duly completed and
presented by the recipient units and of the relevant documents of
approval, effect inspection and grant clearance without levying duties.
The recipient units shall hand the said films over to the China
Cinematheque for unified custody. If the films have to be used to meet the
special business or professional needs, the recipient units may, on the
strength of the documents of approval issued by the higher competent
authorities, pick them up for the reference of the personnel concerned but
may not lend them out, or show them for entertainment purposes or show
them to the public. Upon completion of the reference, the films shall be
sent back to the custody of the China Cinematheque.
If, upon approval, imported feature films are to be released nationwide,
the China Films Corporation shall fulfil the formalities with the Customs
for retroactive payment of Customs duties.
Article 6
With respect to science and educational films that are sent by post by
foreigners, overseas Chinese and compatriots in Hong Kong, Macao and
Taiwan Province or carried in person by them when they enter China's
mainland to be given to individuals in China as presents for use as
reference materials, the Customs shall permit their import and shall, on
the strength of the Customs Declaration Forms for Imported Goods duly
completed and presented by the individuals that are to accept the films
and of the letters of certification issued by the units where the said
individuals belong, effect inspection and grant clearance without levying
duties. With respect to feature films given to individuals in China as
presents, the Customs shall in general not permit their import and shall
send them back. Under special circumstances, the Ministry of Culture and
the General Administration of Customs shall study and dispose of them.
With respect to films that are carried in person by personnel of foreign
embassies (or consulates) in China, resident personnel in China sent by
foreign industrial and commercial enterprises (including resident foreign
correspondents) and foreign experts (including experts in culture and
education, economy, and science and technology) who have been recruited to
work in China (or that are sent to them by post from abroad), the Customs
shall handle them in accordance with the existing relevant provisions.
These films shall, after their import, be placed under the strict control
of the departments concerned and shall be shown only by the aforesaid
foreigners among themselves. Chinese units or individuals are not
permitted to borrow these films for projection.
Article 7
Business activities with respect to the joint production of films by China
and foreign countries and the joint production of films by China's
mainland and the regions of Hong Kong and Macao or by the mainland and
Taiwan Province shall all be subject to the administration of the China
Films Joint Production Corporation, with the exception of the business
activities of the three Hong Kong films companies of the Great Wall, the
Phoenix and the Sunlin when they come back to shoot films on the mainland,
where the Office of Hong Kong & Macao Affairs under the State Council
shall directly approach the regions and units concerned for matters in
this respect. With respect to the import of the films jointly produced,
the China Films Joint Production Corporation shall fulfil the formalities
of import Customs declaration with the Customs. If, among these films,
there are some that are to be released nationwide, the China Films
Corporation shall, in accordance with the relevant regulations, fulfil the
formalities with the Beijing Customs for retroactive payment of Customs
duties.
Article 8
Films that are imported in violation of the relevant provisions or
smuggled in shall be dealt with by the Customs in accordance with the
relevant provisions. Those among the confiscated films that are worth
keeping because of their value for reference may be passed on to the
Cinema Administrative Bureau under the Ministry of Culture, which shall
hand them over to the China Cinematheque for preservation.
Article 9
These Measures shall go into effect as of the date of promulgation.