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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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十四条企业在资产负债表日提供劳务交易结果不能够可靠估计的，应当分别下列情况处理： <westbank> Article 14If an enterprise can not, on the date of the balance sheet, measure the result of a transaction concerning the providing of labor services in a reliable way, it shall be conducted in accordance with the following circumstances, respectively: （一）已经发生的劳务成本预计能够得到补偿的，按照已经发生的劳务成本金额确认提供劳务收入，并按相同金额结转劳务成本。 <westbank> (1)If the cost of labor services incurred is expected to be compensated, the revenue from the providing of labor services shall be recognized in accordance with the amount of the cost of labor services incurred, and the cost of labor services shall be carried forward at the same amount; or （二）已经发生的劳务成本预计不能够得到补偿的，应当将已经发生的劳务成本计入当期损益，不确认提供劳务收入。 <westbank> (2)If the cost of labor services incurred is not expected to compensate, the cost incurred should be included in the current profits and losses, and no revenue from the providing of labor services may be recognized. 第十五条企业与其他企业签订的合同或协议包括销售商品和提供劳务时，销售商品部分和提供劳务部分能够区分且能够单独计量的，应当将销售商品的部分作为销售商品处理，将提供劳务的部分作为提供劳务处理。 <westbank> Article 15Where a contract or agreement signed between enterprises concerns selling goods and providing of labor services, if the part of sale of goods and the part of providing labor services can be distinguished from each other and can be measured respectively, the part of sale of goods shall be conducted as selling goods and the part of providing labor services shall be conducted as providing labor services. 销售商品部分和提供劳务部分不能够区分，或虽能区分但不能够单独计量的，应当将销售商品部分和提供劳务部分全部作为销售商品处理。 <westbank> If the part of selling goods and the part of providing labor services can not be distinguished from each other, or if the part of sale of goods and the part of providing labor services can be distinguished from each other but can not be measured respectively, both parts shall be conducted as selling goods. 第四章 让渡资产使用权收入 <westbank> Chapter IV Revenue from Abalienating the Right to Use Assets 第十六条让渡资产使用权收入包括利息收入、使用费收入等。 <westbank> Article 16The revenue from abalienating of right to use assets consists of interest revenue and royalty revenue. 第十七条让渡资产使用权收入同时满足下列条件的，才能予以确认： <westbank> Article 17No revenue from abalienating of right to use assets may be recognized unless the following conditions are met simultaneously: （一）相关的经济利益很可能流入企业； <westbank> (1)The relevant economic benefits are likely to flow into the enterprise; and （二）收入的金额能够可靠地计量。 <westbank> (2)The amount of revenues can be measured in a reliable way. 第十八条企业应当分别下列情况确定让渡资产使用权收入金额： <westbank> Article 18An enterprise shall ascertain the amount of revenues from the abalienating of right to use assets based on the following circumstances, respectively: （一）利息收入金额，按照他人使用本企业货币资金的时间和实际利率计算确定。 <westbank> (1)The amount of interest revenue should be measured and confirmed in accordance with the length of time for which the enterprise's cash is used by others and the actual interest rate; or （二）使用费收入金额，按照有关合同或协议约定的收费时间和方法计算确定。 <westbank> (2)The amount of royalty revenue should be measured and confirmed in accordance with the period and method of charging as stipulated in the relevant contract or agreement. 第五章 披露 <westbank> Chapter V Disclosure 第十九条企业应当在附注中披露与收入有关的下列信息： <westbank> Article 19An enterprise shall, in its notes, disclose the information concerning the revenue as follows: （一）收入确认所采用的会计政策，包括确定提供劳务交易完工进度的方法。 <westbank> (1)The accounting policies adopted for the recognition of revenues, consisting of the methods for the ascertainment of the schedule of completion under the transaction concerning the providing of labor services; （二）本期确认的销售商品收入、提供劳务收入、利息收入和使用费收入的金额。 <westbank> (2)The amount of revenues from selling goods, providing labor services, interest and royalty recognized in the current period. |
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