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中英对照法律资源--企业会计准则第17号--借款费用 |
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作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
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条件的资产需要试生产或者试运行的，在试生产结果表明资产能够正常生产出合格产品、或者试运行结果表明资产能够正常运转或者营业时，应当认为该资产已经达到预定可使用或者可销售状态。 <westbank> Where a qualified asset under acquisition and construction or production needs trial production or trial operation, it shall be deemed to be ready for the intended use or sale, when the result of the trial production indicates that the asset is able to normally produce qualified products, or when the trial operation result indicates that the asset is able to run or operate normally,. 第十四条购建或者生产的符合资本化条件的资产的各部分分别完工，且每部分在其他部分继续建造过程中可供使用或者可对外销售，且为使该部分资产达到预定可使用或可销售状态所必要的购建或者生产活动实质上已经完成的，应当停止与该部分资产相关的借款费用的资本化。 <westbank> Article 14Where each part of a qualified asset under acquisition and construction or production is completed separately and is ready for use or sale during the continuing construction of other parts, and if the acquisition and construction or production activities which are necessary to prepare this part of the asset for the intended use or sale have already been completed substantially, the capitalization of the borrowing costs in relation to this part of asset shall be ceased. 购建或者生产的资产的各部分分别完工，但必须等到整体完工后才可使用或者可对外销售的，应当在该资产整体完工时停止借款费用的资本化。 <westbank> Where each part of a asset under acquisition and construction or production is completed separately and is ready for use or sale during the continuing construction of other parts, but it can not be used or sold until the asset is entirely completed, the capitalization of the borrowing costs shall be ceased when the asset is completed entirely. 第三章 披露 <westbank> Chapter III Disclosure 第十五条企业应当在附注中披露与借款费用有关的下列信息： <westbank> Article 15An enterprise shall, in its notes, disclose the following information related to the borrowing costs: （一）当期资本化的借款费用金额。 <westbank> (1)the amount of the borrowing costs which is capitalized in the current period; and （二）当期用于计算确定借款费用资本化金额的资本化率。 <westbank> (2)the capitalization rate, which is used for calculating and determining the amount of the borrowing costs to be capitalized in the current period. |
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