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中英对照法律资源--企业会计准则第14号--收入 |
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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14号--收入 <westbank> Accounting Standards for Enterprises No. 14 - Revenues 财会[2006]第3号 <westbank> Cai Kuai [2006] No.3 第一章 总则 <westbank> Chapter I General Provisions 第一条为了规范收入的确认、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 1These standards are formulated in accordance the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the recognition and measurement of the revenues, and the disclosure of the relevant information. 第二条收入，是指企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入。 <westbank> Article 2The term "revenue" refers to the gross inflow of economic benefits formed during the course of the ordinary activities of an enterprise, which may increase the owner's equities and is irrelevant to the invested capital of the owner. 本准则所涉及的收入，包括销售商品收入、提供劳务收入和让渡资产使用权收入。 <westbank> The revenues as mentioned in these Standards consist of those from selling goods, providing labor services, and abalienating the right to use assets. 企业代第三方收取的款项，应当作为负债处理，不应当确认为收入。 <westbank> The collection charged by an enterprise for third parties shall be treated as debts rather than revenues. 第三条长期股权投资、建造合同、租赁、原保险合同、再保险合同等形成的收入，适用其他相关会计准则。 <westbank> Article 3Other relevant accounting standards shall apply to the revenue formed by long-term equity investments, construction contracts, leases, original insurance contracts, re-insurance contracts, etc.. 第二章 销售商品收入 <westbank> Chapter II Revenue from Selling Goods 第四条销售商品收入同时满足下列条件的，才能予以确认： <westbank> Article 4No revenue from selling goods may be recognized unless the following conditions are met simultaneously: （一）企业已将商品所有权上的主要风险和报酬转移给购货方； <westbank> (1)The significant risks and rewards of ownership of the goods have been transferred to the buyer by the enterprise; （二）企业既没有保留通常与所有权相联系的继续管理权，也没有对已售出的商品实施有效控制； <westbank> (2)The enterprise retains neither continuous management right that usually keeps relation with the ownership nor effective control over the sold goods; （三）收入的金额能够可靠地计量； <westbank> (3)The relevant amount of revenue can be measured in a reliable way; （四）相关的经济利益很可能流入企业； <westbank> (4)The relevant economic benefits may flow into the enterprise; and （五）相关的已发生或将发生的成本能够可靠地计量。 <westbank> (5)The relevant costs incurred or to be incurred can be measured in a reliable way. 第五条企业应当按照从购货方已收或应收的合同或协议价款确定销售商品收入金额，但已收或应收的合同或协议价款不公允的除外。 <westbank> Article 5An enterprise shall ascertain the revenue incurred by selling goods in accordance with the received or receivable price stipulated in the contract or agreement signed between the enterprise and the buyer, unless the received or receivable amount as stipulated in the contract or agreement is unfair. 合同或协议价款的收取采用递延方式，实质上具有融资性质的，应当按照应收的合同或协议价款的公允价值确定销售商品收入金额。 <westbank> If the collection of the price as stipulated in the contract or agreement is delayed and if it has the financing nature, the revenue incurred by selling goods shall be ascertained in accordance with the fair value of the receivable price as stipulated in the contract or agreement. 应收的合同或协议价款与其公允价值之间的差额，应当在合同或协议期间内采用实际利率法进行摊销，计入当期损益。 <westbank> The difference between the price stipulated in the contract or agreement and its fair value shall be amortized within the period of the contract or agreement employing the real interest method and shall be included in the current profits and losses. 第六条销售商品涉及现金折扣的，应当按照扣除现金折扣前的金额确定销售商品收入金额。现金折扣在实际发生时计入当期损益。 <westbank> Article 6If the sale of goods concerns any cash discount, the revenue incurred by selling goods shall be ascertained in accordance with the amount prior to the deduction of the cash discount. The cash discount shall be included in the current profits and losses when it is actually incurred. 现金折扣，是指债权人为鼓励债务人在规定的期限内付款而向债务人提供的债务扣除。 <westbank> The term "cash discount" refers to the amount of reduction of a debt offered by a creditor to a debtor for the purpose of encouraging the debtor to make payment within a prescribed period. 第七条销售商品涉及商业折扣的，应当按照扣除商业折扣后的金额确定销售商品收入金额。 <westbank> Article 7If any trade discount in selling goods is concerned, the revenue incurred by selling goods shall be ascertained in accordance with the amount after the deduction of the trade discount. 商业折扣，是指企业为促进商品销售而在商品标价上给予的价格扣除。 <westbank> The term "trade discount" refers to a discount on the listed price granted by an enterprise for the purpose of sales promotion of goods. 第八条企业已经确认销售商品收入的售出商品发生销售折让的，应当在发生时冲减当期销售商品收入。 <westbank> Article 8As to any sales discounts and allowance arising from any sold goods and of which the revenue from the sale has been recognized by the enterprise, the current revenue incurred by selling goods shall be offset against. 销售折让属于资产负债表日后事项的，适用《企业会计准则第29号--资产负债表日后事项》。 <westbank> The Accounting Standards for Enterprises No. 29 - Events Occurring after the Balance Sheet Date, shall apply to the sales discounts and allowances that belong to the scope of the events occurring after the date of the balance sheet. 销售折让，是指企业因售出商品的质量不合格等原因而在售价上给予的减让。 <westbank> The term "sales discounts and allowance" refers to the amount of reduction in the sales price as a result of the unqualified quality of the goods to be sold by an enterprise, or for other reasons. 第九条企业已经确认销售商品收入的售出商品发生销售退回的，应当在发生时冲减当期销售商品收入。 <westbank> Article 9As to any sales return arising from any sold goods and of which the revenue from the sale has been recognized by the enterprise, the current revenue incurred by selling goods shall be offset against. 销售退回属于资产负债表日后事项的，适用《企业会计准则第29号--资产负债表日后事项》。 <westbank> The Accounting Standards for Enterprises No. 29 - Events Occurring after the Balance Sheet Date, shall apply to the sales returns that belong to the scope of events occurring after the date of the balance sheet. 销售退回，是指企业售出的商品由于质量、品种不符合要求等原因而发生的退货。 <westbank> The term "sales return" refers to the return of goods sold by an enterprise as a result of the unqualified quality of the goods or inconformity with the required variety, or for other reasons. 第三章 提供劳务收入 <westbank> Chapter III Revenue from Providing Labor Services 第十条企业在资产负债表日提供劳务交易的结果能够可靠估计的，应当采用完工百分比法确认提供劳务收入。 <westbank> Article 10If an enterprise can, on the date of the balance sheet, reliably estimate the outcome of a transaction concerning the labor services it provides, it shall recognize the revenue from providing services employing the percentage-of-completion method. 完工百分比法，是指按照提供劳务交易的完工进度确认收入与费用的方法。 <westbank> The term "percentage-of-completion method" refers to a method to recognize the revenues and expenses in the light of the stage of completion under a transaction concerning the providing of labor services. 第十一条提供劳务交易的结果能够可靠估计，是指同时满足下列条件： <westbank> Article 11The outcome of a transaction concerning the providing of labor services can be measured in a reliable way, means that the following conditions shall be met simultaneously: （一）收入的金额能够可靠地计量； <westbank> (1)The amount of revenue can be measured in a reliable way; （二）相关的经济利益很可能流入企业； <westbank> (2)The relevant economic benefits are likely to flow into the enterprise; （三）交易的完工进度能够可靠地确定； <westbank> (3)The schedule of completion under the transaction can be confirmed in a reliable way; and （四）交易中已发生和将发生的成本能够可靠地计量。 <westbank> (4)The costs incurred or to be incurred in the transaction can be measured in a reliable way. 第十二条企业确定提供劳务交易的完工进度，可以选用下列方法： <westbank> Article 12An enterprise may adopt the following methods to ascertain the schedule of completion under the transaction concerning the providing of labor services: （一）已完工作的测量。 <westbank> (1)The measurement of the work completed; （二）已经提供的劳务占应提供劳务总量的比例。 <westbank> (2)The proportion of the labor services provided against the total labor services to be provided; and （三）已经发生的成本占估计总成本的比例。 <westbank> (3)The proportion of the costs incurred against the estimated total costs. 第十三条企业应当按照从接受劳务方已收或应收的合同或协议价款确定提供劳务收入总额，但已收或应收的合同或协议价款不公允的除外。 <westbank> Article 13An enterprise shall ascertain the total revenue from the providing of labor services in accordance with the received or to-be-received price of the party that receives the labor services as stipulated in the contract or agreement, unless the received or to-be-received price as stipulated in the contract or agreement is unfair. 企业应当在资产负债表日按照提供劳务收入总额乘以完工进度扣除以前会计期间累计已确认提供劳务收入后的金额，确认当期提供劳务收入； <westbank> An enterprise shall, on the date of the balance sheet, ascertain the current revenue from providing labor services in accordance with the amount of multiplying the total amount of revenues from providing labor services by the schedule of completion then deducting the accumulative revenues from the providing of labor services that have been recognized in the previous accounting periods. 同时，按照提供劳务估计总成本乘以完工进度扣除以前会计期间累计已确认劳务成本后的金额，结转当期劳务成本。 <westbank> At the same time, the enterprise shall carry forward the current cost of labor services in accordance with the sum of multiplying the total amount of revenues arising from the providing of labor services by the schedule of completion and then deducting the accumulative revenues from the providing of labor services. 第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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