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中英对照法律资源--企业会计准则第15号--建造合同 |
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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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ay; （二）与合同相关的经济利益很可能流入企业； <westbank> (2)The economic benefits pertinent to the contract will flow into the enterprise; （三）实际发生的合同成本能够清楚地区分和可靠地计量； <westbank> (3)The actual contract costs incurred can be clearly distinguished and can be measured in a reliable way; and （四）合同完工进度和为完成合同尚需发生的成本能够可靠地确定。 <westbank> (4)Both the schedule of the contracted project and the contract costs to complete the contract can be measured in a reliable way. 第二十条成本加成合同的结果能够可靠估计，是指同时满足下列条件： <westbank> Article 20The outcome of a cost plus contract can be estimated in a reliable way when the conditions as follows are met simultaneously: （一）与合同相关的经济利益很可能流入企业； <westbank> (1)The economic benefits pertinent to the contract will flow into the enterprise; and （二）实际发生的合同成本能够清楚地区分和可靠地计量。 <westbank> (2)The actual contract costs incurred can be clearly distinguished and measured in a reliable way. 第二十一条企业确定合同完工进度可以选用下列方法： <westbank> Article 21The schedule of a contracted project may be ascertained by employing the methods as follows: （一）累计实际发生的合同成本占合同预计总成本的比例。 <westbank> (1)The proportion of accumulative actual contract costs incurred against the expected total contract costs; （二）已经完成的合同工作量占合同预计总工作量的比例。 <westbank> (2)The proportion of the completed contract work against the expected total contract work; or （三）实际测定的完工进度。 <westbank> (3)Surveys of the work performed. 第二十二条采用累计实际发生的合同成本占合同预计总成本的比例确定合同完工进度的，累计实际发生的合同成本不包括下列内容： <westbank> Article 22When the schedule of the project is ascertained on the basis of the proportion of accumulative actual contract costs incurred against the expected total contract costs, the items as follows are excluded from the actual contract costs incurred: （一）施工中尚未安装或使用的材料成本等与合同未来活动相关的合同成本。 <westbank> (1)The construction costs pertinent to future activity under the contract, such as costs of materials that are not installed or used during the construction; （二）在分包工程的工作量完成之前预付给分包单位的款项。 <westbank> (2)The advance payments made to the subcontractors prior to the completion of the subcontract works. 第二十三条在资产负债表日，应当按照合同总收入乘以完工进度扣除以前会计期间累计已确认收入后的金额，确认为当期合同收入； <westbank> Article 23The current contract revenues in the current period shall, on the balance sheet date, be recognized in accordance with the balance of the total contract revenues times the schedule of completion then deducting the accumulated revenue recognized in previous accounting periods. 同时，按照合同预计总成本乘以完工进度扣除以前会计期间累计已确认费用后的金额，确认为当期合同费用。 <westbank> At the same time, the current contract expenses in the current period shall be recognized in accordance with the balance of the expected total contract costs times the schedule of completion then deducting the accumulated expenses recognized in previous accounting periods 第二十四条当期完成的建造合同，应当按照实际合同总收入扣除以前会计期间累计已确认收入后的金额，确认为当期合同收入；同时，按照累计实际发生的合同成本扣除以前会计期间累计已确认费用后的金额，确认为当期合同费用。 <westbank> Article 24For a construction contract completed in the current period, the balance of the total actual contract revenues deducting the accumulated revenue recognized in previous accounting periods should be acknowledged as contract revenues in the current period. Meanwhile, the balance of the accumulated contract costs incurred deducting the accumulated contract costs recognized in previous accounting periods should be acknowledged as contract expenses in the current period. 第二十五条建造合同的结果不能可靠估计的，应当分别下列情况处理： <westbank> Article 25If the outcome of a construction contract can not be estimated in a reliable way, it shall be treated in accordance with the circumstances as follows, respectively: （一）合同成本能够收回的，合同收入根据能够收回的实际合同成本予以确认，合同成本在其发生的当期确认为合同费用。 <westbank> (1)If the contract costs can be recovered, the contract revenue shall be acknowledged in accordance with contract costs that can be recovered and the contract costs shall be acknowledged as contract expenses in the current period they are incurred; and （二）合同成本不可能收回的，在发生时立即确认为合同费用，不确认合同收入。 <westbank> (2)If the contract costs cannot be recovered, these costs shall be acknowledged as contract expenses immediately when incurred and no contract revenue shall be acknowledged. 第二十六条使建造合同的结果不能可靠估计的不确定因素不复存在的，应当按照本准则第十八条的规定确认与建造合同有关的收入和费用。 <westbank> Article 26If the uncertainties, which cause that the outcome of a construction contract can not be measured in a reliable way, have passed out of existence, the revenues and expenses pertinent to the construction contract shall be acknowledged in light of the provisions as prescribed in Article 18 of these Standards. 第二十七条合同预计总成本超过合同总收入的，应当将预计损失确认为当期费用。 <westbank> Article 27If the total expected contract costs exceed the total expected contract revenue, the expected loss shall be recognized as the current expenses. 第六章 披露 <westbank> Chapter VI Disclosure 第二十八条企业应当在附注中披露与建造合同有关的下列信息： <westbank> Article 28An enterprise shall disclose the information concerning the construction contracts in its notes as follows: （一）各项合同总金额，以及确定合同完工进度的方法。 <westbank> (1)The total contract amount and the methods used to ascertain the schedule of each contract project; （二）各项合同累计已发生成本、累计已确认毛利（或亏损）。 <westbank> (2)The aggregate amount of costs incurred and aggregate gross profits (or loss) acknowledged for each contract; （三）各项合同已办理结算的价款金额。 <westbank> (3)The settlement amount of each contract; and （四）当期预计损失的原因和金额。 <westbank> (4)The reasons and the amount of the expected loss in the current period. |
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