 |
|
|||||||||||||||
| | 网站首页 | 英语新闻 | 英语学习中心 | 英语图片 | 下载 | 购书 | 培训 | 留言 | Study Chinese | | ||
|
|
||
 |
||
|
||
|
|
|||||||||||||||
| | 网站首页 | 英语新闻 | 英语学习中心 | 英语图片 | 下载 | 购书 | 培训 | 留言 | Study Chinese | | ||
|
|
||
|
||
|
||
中英对照法律资源--企业会计准则第17号--借款费用 |
||
|
作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
||
企业会计准则第17号--借款费用 <westbank> Accounting Standards for Enterprises No. 17 - Borrowing Costs 财会[2006]第3号 <westbank> Cai Kuai [2006] No. 3 第一章 总则 <westbank> Chapter I General Provisions 第一条为了规范借款费用的确认、计量和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。 <westbank> Article 1With a view to regulating the recognition and measurement of borrowing costs, and the disclosure of relevant information, the present Standards are formulated according to the Accounting Standards for Enterprises - Basic Standard. 第二条借款费用，是指企业因借款而发生的利息及其他相关成本。 <westbank> Article 2The term "borrowing costs" refers to the interest and other relevant costs, which are incurred by an enterprise in the borrowing of loans. 借款费用包括借款利息、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。 <westbank> The borrowing costs shall include interest on borrowings, amortization of discounts or premiums on borrowings, ancillary expenses, and exchange balance on foreign currency borrowings. 第三条与融资租赁有关的融资费用，适用《企业会计准则第21号――租赁》。 <westbank> Article 3The financing costs related to the financing leases shall be subject to the Accounting Standards for Enterprises No. 21 - Leases. 第二章 确认和计量 <westbank> Chapter II Recognition and Measurement 第四条企业发生的借款费用，可直接归属于符合资本化条件的资产的购建或者生产的，应当予以资本化，计入相关资产成本； <westbank> Article 4Where the borrowing costs incurred to an enterprise can be directly attributable to the acquisition and construction or production of assets eligible for capitalization, it shall be capitalized and recorded into the costs of relevant assets. 其他借款费用，应当在发生时根据其发生额确认为费用，计入当期损益。 <westbank> Other borrowing costs shall be recognized as expenses on the basis of the actual amount incurred, and shall be recorded into the current profits and losses. 符合资本化条件的资产，是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。 <westbank> The term "assets eligible for capitalization" shall refer to the fixed assets, investment real estate, inventories and other assets, of which the acquisition and construction or production may take quite a long time to get ready for its intended use or for sale. 第五条借款费用同时满足下列条件的，才能开始资本化： <westbank> Article 5The borrowing costs shall not be capitalized unless they simultaneously meet the following requirements: （一）资产支出已经发生，资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出； <westbank> (1)The asset disbursements have already incurred, which shall include the cash, transferred non-cash assets or interest bearing debts paid for the acquisition and construction or production activities for preparing assets eligible for capitalization; （二）借款费用已经发生； <westbank> (2)The borrowing costs has already incurred; and （三）为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。 <westbank> (3)The acquisition and construction or production activities which are necessary to prepare the asset for its intended use or sale have already started. 第六条在资本化期间内，每一会计期间的利息（包括折价或溢价的摊销）资本化金额，应当按照下列规定确定： <westbank> Article 6During the period of capitalization, the to-be-capitalized amount of interests (including the amortization of discounts or premiums) in each accounting period shall be determined according to the following provisions: （一）为购建或者生产符合资本化条件的资产而借入专门借款的，应当以专门借款当期实际发生的利息费用，减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定。 <westbank> (1)As for specifically borrowed loans for the acquisition and construction or production of assets eligible for capitalization, the to-be-capitalized amount of interests shall be determined in light of the actual cost incurred of the specially borrowed loan at the present period minus the income of interests earned on the unused borrowing loans as a deposit in the bank or as a temporary investment. 专门借款，是指为购建或者生产符合资本化条件的资产而专门借入的款项。 <westbank> The term "specifically borrowed loan" shall refer to a fund which is borrowed specifically for the acquisition and construction or production activities of assets eligible for capitalization. （二）为购建或者生产符合资本化条件的资产而占用了一般借款的，企业应当根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率，计算确定一般借款应予资本化的利息金额。 <westbank> (2)Where a general borrowing is used for the acquisition and construction or production of assets eligible for capitalization, the enterprise shall calculate and determine the to-be-capitalized amount of interests on the general borrowing by multiplying the weighted average asset disbursement of the part of the accumulative asset disbursements minus the general borrowing by the capitalization rate of the general borrowing used. 资本化率应当根据一般借款加权平均利率计算确定。 <westbank> The capitalization rate shall be calculated and determined in light of the weighted average interest rate of the general borrowing. 资本化期间，是指从借款费用开始资本化时点到停止资本化时点的期间，借款费用暂停资本化的期间不包括在内。 <westbank> The capitalization period shall refer to the period from the commencement to the cessation of capitalization of the borrowing costs, excluding the period of suspension of capitalization of the borrowing costs. 第七条借款存在折价或者溢价的，应当按照实际利率法确定每一会计期间应摊销的折价或者溢价金额，调整每期利息金额。 <westbank> Article 7Where there is any discount or premium, the amount of discounts or premiums that shall be amortized during each accounting period shall be determined by the real interest rate method, and an adjustment shall be made to the amount of interests in each period. 第八条在资本化期间内，每一会计期间的利息资本化金额，不应当超过当期相关借款实际发生的利息金额。 <westbank> Article 8During the period of capitalization, the amount of interest capitalized during each accounting period shall not exceed the amount of interest actually incurred to the relevant borrowings in the current period. 第九条在资本化期间内，外币专门借款本金及利息的汇兑差额，应当予以资本化，计入符合资本化条件的资产的成本。 <westbank> Article 9During the period of capitalization, the exchange balance on foreign currency borrowings shall be capitalized, and shall be recorded into the cost of assets eligible for capitalization. 第十条专门借款发生的辅助费用，在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态之前发生的，应当在发生时根据其发生额予以资本化，计入符合资本化条件的资产的成本； <westbank> Article 10For the ancillary expense incurred to a specifically borrowed loan, those incurred before a qualified asset under acquisition, construction or production is ready for the intended use or sale shall be capitalized at the incurred amount when they are incurred, and shall be recorded into the costs of the asset eligible for capitalization; 在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态之后发生的，应当在发生时根据其发生额确认为费用，计入当期损益。 <westbank> those incurred after a qualified asset under acquisition and construction or production is ready for the intended use or sale shall be recognized as expenses on the basis of the incurred amount when they are incurred, and shall be recorded into the profits and losses of the current period. 一般借款发生的辅助费用，应当在发生时根据其发生额确认为费用，计入当期损益。 <westbank> The ancillary expenses arising from a general borrowing shall be recognized as expenses at their incurred amount when they are incurred, and shall be recorded into the profits and losses of the current period. 第十一条符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过3个月的，应当暂停借款费用的资本化。 <westbank> Article 11Where the acquisition and construction or production of a qualified asset is interrupted abnormally and the interruption period lasts for more than 3 months, the capitalization of the borrowing costs shall be suspended. 在中断期间发生的借款费用应当确认为费用，计入当期损益，直至资产的购建或者生产活动重新开始。 <westbank> The borrowing costs incurred during such period shall be recognized as expenses, and shall be recorded into the profits and losses of the current period, till the acquisition and construction or production of the asset restarts. 如果中断是所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态必要的程序，借款费用的资本化应当继续进行。 <westbank> If the interruption is a necessary step for making the qualified asset under acquisition and construction or production ready for the intended use or sale, the capitalization of the borrowing costs shall continue. 第十二条购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时，借款费用应当停止资本化。 <westbank> Article 12When the qualified asset under acquisition and construction or production is ready for the intended use or sale, the capitalization of the borrowing costs shall be ceased. 在符合资本化条件的资产达到预定可使用或者可销售状态之后所发生的借款费用，应当在发生时根据其发生额确认为费用，计入当期损益。 <westbank> The borrowing costs incurred after the qualified asset under acquisition and construction or production is ready for the intended use or sale shall be recognized as expenses at the incurred amount when they are incurred, and shall be recorded into the profits and losses of the current period. 第十三条购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态，可从下列几个方面进行判断： <westbank> Article 13The qualified assets under acquisition and construction or production, which have been ready for the intended use or sale, shall be judged from the following aspects: （一）符合资本化条件的资产的实体建造（包括安装）或者生产工作已经全部完成或者实质上已经完成。 <westbank> (1)The substantial construction (including installation), or the production of the qualified assets has been finished completely or substantially; （二）所购建或者生产的符合资本化条件的资产与设计要求、合同规定或者生产要求相符或者基本相符，即使有极个别与设计、合同或者生产要求不相符的地方，也不影响其正常使用或者销售。 <westbank> (2)The qualified assets under acquisition and construction or production meet or basically meet the design requirements, contractual provisions or production requirements, even if there is any specific discrepancy between it and the design, contractual or production requirements, its normal use or sale is not affected; （三）继续发生在所购建或生产的符合资本化条件的资产上的支出金额很少或者几乎不再发生。 <westbank> (3)The amount of continuing disbursements for the qualified assets under acquisition and construction or production is very small, or nearly no such disbursement incurs. 购建或者生产符合资本化实践证明经常访问无忧英语教育网 www.51education.net ,能迅速提高你的英语学习能力!积沙成塔,不断提高! 本站所提供的所有信息仅供学校课堂教学及英语学习者学习研究之用，其著作权归原作者及媒体所有。 |
||
| 文章录入：soosun 责任编辑：soosun |
||
|
|
||
| 【发表评论】【加入收藏】【告诉好友】【打印此文】【关闭窗口】 | ||
| 最新热点 | 最新推荐 | 相关文章 | ||
| 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… |
| 网友评论：（只显示最新10条。评论内容只代表网友观点，与本站立场无关！） |
| |Sitemap地图 | 设为首页 | 加入收藏 | 联系站长 | 友情链接 | 版权申明 | 网站公告 | 管理登录 | | |||
|
