第一篇：《變形金剛4》或?qū)⑺⑿轮袊狈考o(jì)錄[最終版]

The latest “Transformers” movie, which features Chinese locations, actors and products, has so far earned almost as much in China as in the United States, driven by a record number of screenings for a foreign movie.“Transformers: Age of Extinction” has made an estimated $149 million in the US and $134 million in China, the world's biggest and second-biggest movie markets, respectively, according to figures from box office tracking website Box Office Mojo.Director Michael Bay's film, which was released June 27 in both markets, heavily courted the Chinese audience by employing Chinese stars, basing part of the action in cities in China and showing Chinese products such as liquor and milk.A reality TV show to choose four people to play roles in the film helped to drum up publicity.Observers say “Transformers” is on course to beat “Avatar” as the biggest earner at the fast-growing Chinese box office.“Avatar” earned $218 million in China in 2010.More than half of China's more than 20,000 screens showed the fourth in the “Transformers” blockbuster franchise.Hou Tao, vice president of leading entertainment consultancy EntGroup, said Sunday that on average 55 percent of screens were set aside for the movie at the start, which had dropped to 46-48 percent in the last few days.He said that it was a record for foreign movies, which would normally be lucky to be shown on 40 percent of screens.Whether any other foreign movie will receive such a favorable screening “just depends on the movie itself, whether it's popular, whether it's competitive enough, and whether at the time there is no other movie to compete with it,” Hou said.He said “Transformers” had done well in China because of its Chinese elements and it hadn't had to compete with any other big movies.Also, advertisers who had arranged for their products to be shown in the movie promoted the film by offering free tickets, Hou said.精彩推薦：外貿(mào)英語

第二篇：《小時代3》超過《變形金剛4》居中國票房排行榜榜首

截至7月20日周末，《小時代3》超過《變形金剛4》居中國票房排行榜榜首。Chinese drama “Tiny Times 3.0” knocked Hollywood blockbuster “Transformers” off the top of China's box office charts during the week ending July 20.After debuting last Thursday, “Tiny Times 3.0”, which was inspired by author-turned-director Guo Jingming's young adult novel of the same name, raked in 320 million yuan($51.6 million)in the week, according to figures released by China Film News on Tuesday.The film tells a coming-of-age story of a tight-knit circle of four girls who come from different backgrounds.“Transformers: Age of Extinction,” the fourth installment in the robot movie franchise, earned 163 million yuan, ranking second on the charts.The Hollywood blockbuster has taken more than 1.9 billion yuan since its debut on June 27.Chinese thriller “The House That Never Dies” was third on the charts, making 160 million yuan in the week.更多英語學(xué)習(xí)：企業(yè)英語培訓(xùn)

第三篇：票房分賬基本規(guī)則(中國)

中國電影業(yè)對于票房分賬的基本規(guī)則如下：

1.影片所有票房收入計入電子售票系統(tǒng)，數(shù)據(jù)統(tǒng)一匯總到中國電影事業(yè)專項資金辦公室(簡稱專資辦)。以專資辦的統(tǒng)計數(shù)據(jù)作為各方分賬的依據(jù)。

2.所有影片收入首先繳納 3.3%的特別營業(yè)稅，及 5%的電影事業(yè)專項資金。剩余的 91.7%認定為一部電影的“可分賬票房”。

3.可分賬票房中，電影院及院線提留57%，中影數(shù)字提留1-3%的發(fā)行代理費。剩余的 40-42%歸于電影制片方和發(fā)行方(大部分情況為 40%)。

4.影片的發(fā)行方會收取歸屬制片發(fā)行方部分票房的5-15%作為發(fā)行代理費用。即為可分賬票房的 2-6%作為發(fā)行代理費。

5.很多情況下，發(fā)行方預(yù)付影片的宣傳發(fā)行費用，這時發(fā)行方會收取12-20%的代理發(fā)行費。如果發(fā)行方承諾發(fā)行保底、買斷發(fā)行、預(yù)付制作費用等方式，將收取更高的發(fā)行代理費用。

6.部分影片同檔期處于競爭劣勢，出于增加影片排映場次的目的，給影院及院線承諾票房返點。返點一般占到可分賬票房的 3-5%。

7.制片方回收的票房回款公式為：1x(1-0.033-0.05)x40%x(1-0.1)=0.33 為一般情況下的制片方分賬。

中國電影的資金其它回收途徑主要有以下幾種：

1.版權(quán)收入：主要指電視放映權(quán)和互聯(lián)網(wǎng)播放版權(quán)銷售。這部分收入里面，CCTV6的收購費用為140萬-400萬每部影片，主要根據(jù)影片的題材、頻道打分制度、觀眾期待度、演員陣容、最終票房決定。網(wǎng)絡(luò)版權(quán)價格波動較大，從幾十萬到幾百萬不等，主要跟觀眾期待度、演員陣容、最終票房有關(guān)。

2.海外銷售：主要是海外其他國家包括港澳臺地區(qū)的發(fā)行收入、版權(quán)收入。這部分收入目前較低，增長潛力大。

3.商務(wù)合作：主要是植入式廣告、營銷合作、活動冠名等方式獲得的收入。

4.授權(quán)及衍生品：主要是影片形象、片名、重要視覺元素等授權(quán)使用，以及版權(quán)衍生品的銷售收入。

5.政府補貼：主要是政府主導(dǎo)的文化產(chǎn)業(yè)補貼、地方政府專項補貼等。

6.行業(yè)補貼：主要是攝制3D或巨幕格式的影片，票房達到一定數(shù)量后，享受專項的行業(yè)補貼。票房在5000萬到1億元之間，獎勵100萬元；票房在1億到3億元，獎勵200萬元；3億到5億元，獎勵500萬元；5億以上重獎1000萬元。

其中，大部分中國影片的資金回收依賴票房分賬，可占到影片總收入的80%以上。

第四篇：《變形金剛4》內(nèi)地首映票房破紀(jì)錄 在美遭差評

據(jù)埃菲社6月28日報道，電影《變形金剛4》27日晚在中國內(nèi)地首映，票房達到兩億人民幣（約合3220萬美元），成為中國電影市場史上首日票房最高的影片。

影片同時在全國的兩萬多塊屏幕上首映，排片率達到64%，不少影院所有的放映廳都在放映這部影片。變形金剛在中國擁有大批無條件支持的擁躉。

中國影院票房最成功的影片仍然是《阿凡達》，在2009-2010年收獲2.16億美元，排在第二位的是2012年上映的國產(chǎn)影片《人再囧途之泰囧》，票房達到2.1億美元。

Though well prepared, China's movie market watchers are still stunned by the unprecedented opening of “Transformers: Age of Extinction”, estimated to have grossed some 613 million yuan(US$98.7 million)during its first week.According to Mtime.com, a Chinese film-rating website, “Transformers” broke the record of the highest ticket sales for a film screened in Chinese mainland on the first week, a record previously held by “Titanic 3D”(US$75.3 million)in 2012.According to “Piaofangba,” a weibo account on box office research, the new installment of the Transformer franchise has broken several records in China, including the biggest opening, compared with the previous 122 million yuan, set by “The Monkey King.”

The Paramount tentpole also dethroned “Iron Man 3” with the largest midnight screening box office: 20 million yuan.The “autobots” owe their success to the 20,000 plus movie screens, but also to favorable screening arrangements.Some 63 percent of screens were set aside for “Transformers 4”, also a record.Despite its success in China, the film was not as well received in the US, earning only US$8.75 million on its opening day, well behind US$10.5 million of “Godzilla” and US$9.2 million of “The Amazing Spiderman 2”.As of June 28, the fourth installment has received 18% support on Rotten Tomatoes, just one percent higher than the score “Transformers 2” earned.In comparison, the original “Transformers” was rated 57% fresh.As China and the United States are about to renegotiate imported movie quotas, movie authorities have been calling for theaters to give more support to domestic productions.Zhang Hongsen, director of film bureau under the State Administration of Press, Publication, Radio, Film and Television, said on Wednesday at the 17th Shanghai International Film Festival that he hoped movie theater chains would be more rational and give domestic movies a fair crack of the whip.Zhang said he heard of some theaters trying to show “Transformers 4” on all of their screens

“Have faith in domestic movies!How can we repeat the mistake on 'Lost in Thailand' in 2012 when we thought it would only reach 200 million yuan and finally found it was a 1.2 billion yuan movie?” said Zhang.“The Breakup Guru”, a domestic movie screened a day earlier, grossed a total of 57 million yuan, a not bad achievement considering its number of screens.精彩推薦：商務(wù)英語

第五篇：中國公司或?qū)⒈粍舆m應(yīng)國際會計新準(zhǔn)則

中國公司或?qū)⒈粍舆m應(yīng)國際會計新準(zhǔn)則

2010年02月03日 00:51 中 小】共有評論0條

中新網(wǎng)北京2月2日電(記者趙建華)如果中國財政部同意的話，還在學(xué)習(xí)、適應(yīng)已有國際會計準(zhǔn)則的中國公司，在2013年之前還將不得不采用一條新規(guī)矩——《國際財務(wù)報告準(zhǔn)則第9號——金融工具》(IFRS9)。

為應(yīng)對全球金融危機對國際會計準(zhǔn)則的挑戰(zhàn)，國際會計準(zhǔn)則委員會在2009年11月頒布了《國際財務(wù)報告準(zhǔn)則第9號(IFRS9):金融資產(chǎn)的分類與計量》。從2013年開始執(zhí)行的這一新規(guī)則簡化了資產(chǎn)分類，即從原來的交易性資產(chǎn)、可供出售投資、持有到期時資產(chǎn)、貸款及應(yīng)收款4大類變?yōu)閿傆喑杀?、公允價值兩大分類。

根據(jù)該規(guī)定，所有債務(wù)工具都需要通過商業(yè)模式和金融資產(chǎn)特征測試，以確認其是否以攤余成本計量或以公允價值計量。所有的權(quán)益工具，都將以公允價值計量，其變動將被計入當(dāng)期損益或其他綜合收益。

此外，衍生工具不用分拆，直接用公允價值計量。

是否采納該規(guī)定，負責(zé)草擬會計法律法規(guī)、會計制度的中國財政部迄今并未正式表態(tài)。但近年來，中國官方一直在積極推定會計準(zhǔn)則向國際規(guī)則趨同。期間，也有越來越多的中國公司，介入海外資本市場。

《國際財務(wù)報告準(zhǔn)則第9號——金融工具》(IFRS9)一旦被中國采用，中國公司將增加一筆不小的成本。國際知名會計師事務(wù)所——安永估計，僅建立新的預(yù)期損益模型及人工成本，增加的成本就相當(dāng)于執(zhí)行巴塞爾新資本協(xié)議成本的25%到75%。

此外，較銀行業(yè)，中國的保險公司將受到更大影響。在中國，官方允許保險公司對權(quán)益工具進行投資，而銀行對權(quán)益工具的投資基本被禁止。

據(jù)了解，目前中國內(nèi)地公司對這一新規(guī)則的熱情并不高。許多公司抱怨說，原有規(guī)定還沒完全熟悉掌握，又要采用新規(guī)定了？

在新規(guī)定正式實施之前，安永還是建議中國公司及早熟悉、了解它，并提出自己的意見。鑒于中國目前擁有的經(jīng)濟實力，中國公司可以影響國際會計準(zhǔn)則的制定。

據(jù)悉，新會計準(zhǔn)則在美國、英國實施的前景，目前并不樂觀。英美采用的會計準(zhǔn)則對中國影響較大。除香港外，更多中國公司的海外融資地點選在了美國紐約和英國倫敦。