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企业会计准则第15号--建造合同 <westbank> Accounting Standards for Enterprises No. 15 - Construction Contracts
财会第3号 <westbank> Cai Kuai  No.3
第一章 总则 <westbank> Chapter I General Provisions
第一条为了规范企业（建造承包商，下同）建造合同的确认、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 construction contracts of enterprises (construction contractors, the same below), and disclose the relevant information, these Standards are formulated according to the Accounting Standards for Enterprises - Basic Standards.
第二条建造合同，是指为建造一项或数项在设计、技术、功能、最终用途等方面密切相关的资产而订立的合同。 <westbank> Article 2The term "construction contract" means the contract signed for the construction of an asset or several assets that are closely interrelated in the matter of their design, technology and function or their ultimate purpose or use.
第三条建造合同分为固定造价合同和成本加成合同。 <westbank> Article 3Construction contracts consist of fixed price contracts and cost plus contracts.
固定造价合同，是指按照固定的合同价或固定单价确定工程价款的建造合同。 <westbank> A fixed price contract means a construction contract in which the construction price is ascertained on the basis of a fixed contract price or a fixed unit price.
成本加成合同，是指以合同约定或其他方式议定的成本为基础，加上该成本的一定比例或定额费用确定工程价款的建造合同。 <westbank> A cost-plus contract means a construction contract in which the construction price is ascertained on the basis of the costs stipulated in the contract or costs negotiated otherwise, plus a proportion of these costs or a fixed fee.
第二章 合同的分立与合并 <westbank> Chapter II The Split-up and Combination of Contracts
第四条企业通常应当按照单项建造合同进行会计处理。但是，在某些情况下，为了反映一项或一组合同的实质，需要将单项合同进行分立或将数项合同进行合并。 <westbank> Article 4Generally an enterprise shall have accounting treatment in accordance with each construction contract. However, in some cases, it is necessary to split up a single contract or combine several contracts in order to reflect the essence of a single contract or a group of contracts.
第五条一项包括建造数项资产的建造合同，同时满足下列条件的，每项资产应当分立为单项合同： <westbank> Article 5For a construction contract including several assets; the construction of each asset shall be treated as a single construction contract when the conditions as follows are met simultaneously:
（一）每项资产均有独立的建造计划； <westbank> (1)Independent construction plan of each asset;
（二）与客户就每项资产单独进行谈判，双方能够接受或拒绝与每项资产有关的合同条款； <westbank> (2)Each asset is needed a separate negotiation with the customer, and the parties have been able to accept or reject the contract terms pertinent to each asset; and
（三）每项资产的收入和成本可以单独辨认。 <westbank> (3)The revenue and costs of each asset can be identified separately.
第六条追加资产的建造，满足下列条件之一的，应当作为单项合同： <westbank> Article 6The construction of each additional asset shall be accounted for as a separate contract if either of the conditions is met as follows:
（一）该追加资产在设计、技术或功能上与原合同包括的一项或数项资产存在重大差异。 <westbank> (1)There is great difference between the additional asset and the original asset under the original contract in terms of design, technology or function; or
（二）议定该追加资产的造价时，不需要考虑原合同价款。 <westbank> (2)It is not necessary to take into account of the original contract price when the price of the additional asset is separately negotiated.
第七条一组合同无论对应单个客户还是多个客户，同时满足下列条件的，应当合并为单项合同： <westbank> Article 7A group of contracts, whether with a single customer or with several customers, shall be treated as a single construction contract when all of the conditions are met as follows:
（一）该组合同按一揽子交易签订； <westbank> (1)The group of contracts is signed as a package deal;
（二）该组合同密切相关，每项合同实际上已构成一项综合利润率工程的组成部分； <westbank> (2)The contracts are so closely related that they are, in fact, parts of a single project with an overall profit margin; and
（三）该组合同同时或依次履行。 <westbank> (3)The contracts are carried out concurrently or in a sequential manner.
第三章 合同收入 <westbank> Chapter III Contract Revenue
第八条合同收入应当包括下列内容： <westbank> Article 8The contract revenue shall consist of:
（一）合同规定的初始收入； <westbank> (1)The initial amount of revenue stipulated in the contract; and
（二）因合同变更、索赔、奖励等形成的收入。 <westbank> (2)Revenue incurred by alterations in contract, claims for compensation and incentive payments.
第九条合同变更，是指客户为改变合同规定的作业内容而提出的调整。 <westbank> Article 9A alteration in a contract is an adjustment by the customer for a change in the range of the work to be performed under the contract.
合同变更款同时满足下列条件的，才能构成合同收入： <westbank> Revenues incurred by alterations in the contract shall be recognized when both of the conditions as follows are met simultaneously:
（一）客户能够认可因变更而增加的收入； <westbank> (1)The customer will approve the amount of revenues incurred by the variation; and
（二）该收入能够可靠地计量。 <westbank> (2)The amount of revenues can be measured in a reliable way.
第十条索赔款，是指因客户或第三方的原因造成的、向客户或第三方收取的、用以补偿不包括在合同造价中成本的款项。 <westbank> Article 10A claim for compensation is an amount that is not included in the contract price and which the contractor seeks to charge from the customer or a third party as a compensation for costs that caused by the customer or a third party.
索赔款同时满足下列条件的，才能构成合同收入： <westbank> Revenue incurred by claims should be recognized when both of the conditions as follows are met simultaneously:
（一）根据谈判情况，预计对方能够同意该项索赔； <westbank> (1)The customer is expected to accept the claims for compensation in accordance with the situations of negotiations; and
（二）对方同意接受的金额能够可靠地计量。 <westbank> (2)The amount that is accepted by the other party can be measured in a reliable way.
第十一条奖励款，是指工程达到或超过规定的标准，客户同意支付的额外款项。奖励款同时满足下列条件的，才能构成合同收入： <westbank> Article 11Incentive payments refer to the additional amounts agreed to pay to the contractor by the customer if the specified performance standards are met or exceeded. Revenue incurred by incentive payments should be recognized when both of the conditions as follows are met simultaneously:
（一）根据合同目前完成情况，足以判断工程进度和工程质量能够达到或超过规定的标准； <westbank> (1)The contract has reached a stage of completion so that it can be deduced that the schedule and quality of the contract will meet or exceed the specified performance standards; and
（二）奖励金额能够可靠地计量。 <westbank> (2)The amount of incentive payments can be measured in a reliable way.
第四章 合同成本 <westbank> Chapter IV Contract Costs
第十二条合同成本应当包括从合同签订开始至合同完成止所发生的、与执行合同有关的直接费用和间接费用。 <westbank> Article 12The contract costs shall consist of the direct and indirect costs incurred and related to a contract during the period from the date of the contract signed to the date of the contract completed.
第十三条合同的直接费用应当包括下列内容： <westbank> Article 13The direct costs under a contract shall consist of the items as follows:
（一）耗用的材料费用； <westbank> (l)Costs of materials;
（二）耗用的人工费用； <westbank> (2)Labor costs;
（三）耗用的机械使用费； <westbank> (3)Utilization expenses of equipment; and
（四）其他直接费用，指其他可以直接计入合同成本的费用。 <westbank> (4)Other direct costs, referring to other expenses that may be directly included in the contract costs.
第十四条间接费用是企业下属的施工单位或生产单位为组织和管理施工生产活动所发生的费用。 <westbank> Article 14The indirect costs refer to the costs incurred by organizing and managing operating activities for construction entity or production entity subordinate to an enterprise.
第十五条直接费用在发生时直接计入合同成本，间接费用在资产负债表日按照系统、合理的方法分摊计入合同成本。 <westbank> Article 15The direct costs shall be directly included as part of the contract costs when they are incurred. The indirect costs shall be allocated to the contract costs in light of a systematic and reasonable method on the date of the balance sheet.
第十六条合同完成后处置残余物资取得的收益等与合同有关的零星收益，应当冲减合同成本。 <westbank> Article 16The contract costs may be offset against by any incidental income pertinent to the contract, such as the income from the disposal of surplus materials at the end of the contract.
第十七条合同成本不包括应当计入当期损益的管理费用、销售费用和财务费用。 <westbank> Article 17The contract costs do not include the costs that shall be included in the current profits and losses, such as the administration costs, the selling costs, the financial costs.
因订立合同而发生的有关费用，应当直接计入当期损益。 <westbank> The relevant expenses incurred by the sign of a contract shall be directly included in the current profits and losses.
第五章 合同收入与合同费用的确认 <westbank> Chapter V Recognition of Contract Revenue and Contract Costs
第十八条在资产负债表日，建造合同的结果能够可靠估计的，应当根据完工百分比法确认合同收入和合同费用。 <westbank> Article 18If the outcome of a construction contract can be estimated in a reliable way, the contract revenue and contract costs shall be recognized in light of the percentage-of- completion method on the date of the balance sheet.
完工百分比法，是指根据合同完工进度确认收入与费用的方法。 <westbank> The term "percentage-of-completion method" means a method by which the contractor recognizes its revenues and costs in the light of the schedule of the contracted project.
第十九条固定造价合同的结果能够可靠估计，是指同时满足下列条件： <westbank> Article 19The outcome of a fixed price contract can be estimated in a reliable way when all of the conditions as follows are met simultaneously:
（一）合同总收入能够可靠地计量； <westbank> (1)The total contract revenue can be measured in a reliable w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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