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1、中文3027字，1700单词，9700英文字符本科毕业论文外文资料翻译系另1b经济系专业：会计学姓名：学号：外文原文IAS37Provisions,ContingentLiabilitiesandContingentAssetsObjectiveTheobjectiveofthisStandardistoensurethatappropriaterecognitioncriteriaandmeasurementbasesareappliedtoprovisions,contingentliabilitiesandcontingentassetsandthat
2、sufficientinformationisdisclosedinthenotestothefinancialstatementstoenableuserstounderstandtheirnature,timingandamount.Scope1.ThisStandardshouldbeappliedbyallenterprisesinaccountingforprovisions,contingentliabilitiesandcontingentassets，except:(a)thoseresultingfromfinancialinstrumen
3、tsthatarecarriedatfairvalue;(b)thoseresultingfromexecutorycontracts,exceptwherethecontractisonerous;(c)thosearisingininsuranceenterprisesfromcontractswithpolicyholders;and(d)thosecoveredbyanotherInternationalAccountingStandard.2.ThisStandardappliestofinancialinstruments(includinggu
4、arantees)thatarenotcarriedatfairvalue.3.Executorycontractsarecontractsunderwhichneitherpartyhasperformedanyofitsobligationsorbothpartieshavepartiallyperformedtheirobligationstoanequalextent.ThisStandarddoesnotapplytoexecutorycontractsunlesstheyareonerous.4.ThisStandardappliestoprov
5、isions,contingentliabilitiesandcontingentassetsofinsuranceenterprisesotherthanthosearisingfromcontractswithpolicyholders.5.WhereanotherInternationalAccountingStandarddealswithaspecifictypeofprovision,contingentliabilityorcontingentasset，anenterpriseappliesthatStandardinsteadofthisS
6、tandard.Forexample,certaintypesofprovisionsarealsoaddressedinStandardson:(a)constructioncontracts(seeIAS11，ConstructionContracts);(b)incometaxes(seeIAS12,IncomeTaxes);(c)leases(seeIAS17,Leases).However,asIAS17containsnospecificrequirementstodealwithoperatingleasesthathavebecomeoner
7、ous,thisStandardappliestosuchcases;and(d)employeebenefits(seeIAS19,EmployeeBenefits).6.Someamountstreatedasprovisionsmayrelatetotherecognitionofrevenue,forexamplewhereanenterprisegivesguaranteesinexchangeforafee.ThisStandarddoesnotaddresstherecognitionofrevenue.IAS18,Revenue,identi
8、fiesthecircumstancesinwhic
