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中英对照法律资源--企业会计准则第16号--政府补助 |
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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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企业会计准则第16号--政府补助 <westbank> Accounting Standards for Enterprises No. 16 - Government Subsidies 财会[2006]第3号 <westbank> Cai Kuai [2006] No.3 第一章 总则 <westbank> Chapter I General Provisions 第一条为了规范政府补助的确认、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 1In order to regulate the recognition, measure government subsidies, and disclose the relevant information, these Standards are formulated in light of the Accounting Standards for Enterprises - Basic Standards. 第二条政府补助，是指企业从政府无偿取得货币性资产或非货币性资产，但不包括政府作为企业所有者投入的资本。 <westbank> Article 2A government subsidy means the monetary or non-monetary assets obtained free by an enterprise from the government, but excluding the capital invested by the government as the owner of the enterprise. 第三条政府补助分为与资产相关的政府补助和与收益相关的政府补助。 <westbank> Article 3Government subsidies consist of the government subsidies pertinent to assets and government subsidies pertinent to income. 与资产相关的政府补助，是指企业取得的、用于购建或以其他方式形成长期资产的政府补助。 <westbank> The government subsidies pertinent to assets mean the government assets that are obtained by enterprises used for purchase or construction, or forming the long-term assets by other ways. 与收益相关的政府补助，是指除与资产相关的政府补助之外的政府补助。 <westbank> The government subsidies pertinent to income refer to all the government subsides except those pertinent to assets. 第四条下列各项适用其他相关会计准则： <westbank> Article 4Other related accounting standards shall apply to the items as follows: （一）债务豁免，适用《企业会计准则第12号--债务重组》。 <westbank> (1)The Accounting Standards for Enterprises No. 12 - Debt Recombination shall apply to the debt exemptions; and （二）所得税减免，适用《企业会计准则第18号--所得税》。 <westbank> (2)The Accounting Standards for Enterprises No. 18 - Income Tax shall apply to the deductions and exemptions of income tax. 第二章 确认和计量 <westbank> Chapter II Recognition and Measurement 第五条政府补助同时满足下列条件的，才能予以确认： <westbank> Article 5No government subsidy may be recognized unless the following conditions are met simultaneously as follows: （一）企业能够满足政府补助所附条件； <westbank> (1)The enterprise can meet the conditions for the government subsidies; and （二）企业能够收到政府补助。 <westbank> (2)The enterprise can obtain the government subsidies. 第六条政府补助为货币性资产的，应当按照收到或应收的金额计量。 <westbank> Article 6If a government subsidy is a monetary asset, it shall be measured in the light of the received or receivable amount. 政府补助为非货币性资产的，应当按照公允价值计量；公允价值不能可靠取得的，按照名义金额计量。 <westbank> If a government subsidy is a non-monetary asset, it shall be measured at its fair value. If its fair value cannot be obtained in a reliable way, it shall be measured at its nominal amount. 第七条与资产相关的政府补助，应当确认为递延收益，并在相关资产使用寿命内平均分配，计入当期损益。但是，按照名义金额计量的政府补助，直接计入当期损益。 <westbank> Article 7The government subsidies pertinent to assets shall be recognized as deferred income, equally distributed within the useful lives of the relevant assets, and included in the current profits and losses. But the government subsidies measured at their nominal amounts shall be directly included in the current profits and losses. 第八条与收益相关的政府补助，应当分别下列情况处理： <westbank> Article 8The government subsidies pertinent to incomes shall be treated respectively in accordance with the circumstances as follows: （一）用于补偿企业以后期间的相关费用或损失的，确认为递延收益，并在确认相关费用的期间，计入当期损益。 <westbank> (1)Those subsidies used for compensating the related future expenses or losses of the enterprise shall be recognized as deferred income and shall included in the current profits and losses during the period when the relevant expenses are recognized; or （二）用于补偿企业已发生的相关费用或损失的，直接计入当期损益。 <westbank> (2)Those subsidies used for compensating the related expenses or losses incurred to the enterprise shall be directly included in the current profits and losses. 第九条已确认的政府补助需要返还的，应当分别下列情况处理： <westbank> Article 9If it is necessary to refund any government subsidy which has been recognized, it shall be treated respectively in accordance with the circumstances as follows: （一）存在相关递延收益的，冲减相关递延收益账面余额，超出部分计入当期损益。 <westbank> (1)If there is the deferred income concerned, the book balance of the deferred income shall be offset against, but the excessive part shall be included in the current profits and losses; and （二）不存在相关递延收益的，直接计入当期损益。 <westbank> (2)If there is no deferred income concerned to the government subsidy, it shall be directly included in the current profits and losses. 第三章 披露 <westbank> Chapter III Disclosure 第十条企业应当在附注中披露与政府补助有关的下列信息： <westbank> Article 10In its notes, an enterprise shall disclose the information concerning the government subsidies as follows: （一）政府补助的种类及金额。 <westbank> (1)The type and amount of the government subsidies; （二）计入当期损益的政府补助金额。 <westbank> (2)The amount of the government subsidies which are included in the current profits and losses; and （三）本期返还的政府补助金额及原因。 <westbank> (3)The amount of the government subsidies refunded in the current period as well as the reasons. 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。 |
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