 |
|
|||||||||||||||
| | 网站首页 | 英语新闻 | 英语学习中心 | 英语图片 | 下载 | 购书 | 培训 | 留言 | Study Chinese | | ||
|
|
||
 |
||
|
||
|
|
|||||||||||||||
| | 网站首页 | 英语新闻 | 英语学习中心 | 英语图片 | 下载 | 购书 | 培训 | 留言 | Study Chinese | | ||
|
|
||
|
||
|
||
中英对照法律资源--企业会计准则第7号--非货币性资产交换 |
||
|
作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
||
企业会计准则第7号--非货币性资产交换 <westbank> Accounting Standard for Business Enterprises No. 7 - Exchange of Non-monetary Assets 财会[2006]第3号 <westbank> Cai Kuai [2006] No. 3 第一章 总则 <westbank> Chapter I General Provisions 第一条为了规范非货币性资产交换的确认、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 1To standardize the confirmation and measurement of non-monetary assets transaction, and disclosure of relevant information, these standards are formulated according to the Accounting Standard for Business Enterprises - Basic Standards. 第二条非货币性资产交换，是指交易双方主要以存货、固定资产、无形资产和长期股权投资等非货币性资产进行的交换。该交换不涉及或只涉及少量的货币性资产（即补价）。 <westbank> Article 2The non-monetary assets transaction is an exchange of non-monetary assets between transacting parties, mainly including the transactions of inventories, fixed assets, intangible assets and long-term equity investments. This kind of exchange involves little or no monetary assets (namely, monetary assets are referred to as a "boot"). 货币性资产，是指企业持有的货币资金和将以固定或可确定的金额收取的资产，包括现金、银行存款、应收账款和应收票据以及准备持有至到期的债券投资等。 <westbank> The term "monetary assets" refers to the monetary capital held by enterprises, the assets to be received in fixed or determined amounts of currency, including cash, bank deposits, accounts and notes receivable, and bond investments to be held to maturity. 非货币性资产，是指货币性资产以外的资产。 <westbank> The term "non-monetary assets" refers to the assets other than monetary assets. 第三条非货币性资产交换同时满足下列条件的，应当以公允价值和应支付的相关税费作为换入资产的成本，公允价值与换出资产账面价值的差额计入当期损益： <westbank> Article 3Where a non-monetary assets transaction satisfies the following conditions at the same time, the fair value of the assets and relevant payable taxes shall be regarded as the transaction cost, and the difference between the fair value and the carrying value of the asset surrendered shall be recorded into the profit or loss of the current period: （一）该项交换具有商业实质； <westbank> (1)The transaction is commercial in nature; and （二）换入资产或换出资产的公允价值能够可靠地计量。 <westbank> (2)The fair value of the assets received or surrendered can be measured reliably. 换入资产和换出资产公允价值均能够可靠计量的，应当以换出资产的公允价值作为确定换入资产成本的基础，但有确凿证据表明换入资产的公允价值更加可靠的除外。 <westbank> If the fair values of both the assets received and surrendered can be reliably measured, the fair value of the assets surrendered shall be the basis for the determination of the cost of the assets received, unless there is any exact evidence showing that the fair value of the assets received is more reliable. 第二章 确认和计量 <westbank> Chapter II Confirmation and Measurement 第四条满足下列条件之一的非货币性资产交换具有商业实质： <westbank> Article 4A non-monetary assets transaction, meeting any of the following conditions, is commercial in nature: （一）换入资产的未来现金流量在风险、时间和金额方面与换出资产显著不同。 <westbank> (1)The future cash flow of the assets received is different from that of the surrendered assets in the aspects of risk, time and amount notably; and （二）换入资产与换出资产的预计未来现金流量现值不同，且其差额与换入资产和换出资产的公允价值相比是重大的。 <westbank> (2)The current values of the expected future cash flow of the assets received and surrendered is different, and the difference between them is more significant than the fair values of the assets received and surrendered. 第五条在确定非货币性资产交换是否具有商业实质时，企业应当关注交易各方之间是否存在关联方关系。 <westbank> Article 5When determining whether or not a non-monetary assets transaction is commercial in nature, an enterprise shall pay attention to whether or not the transacting parties are connected ones. 关联方关系的存在可能导致发生的非货币性资产交换不具有商业实质。 <westbank> The existence of the relationship between connected parties is likely to cause the loss of commercial nature of non-monetary assets transaction. 第六条未同时满足本准则第三条规定条件的非货币性资产交换，应当以换出资产的账面价值和应支付的相关税费作为换入资产的成本，不确认损益。 <westbank> Article 6Where any non-monetary assets transaction does not meet the conditions as prescribed in Article 3 of these Standards at the same time, the carrying value and relevant payable taxes of the assets surrendered shall be the cost of the assets received and no profit or loss is recognized. 第七条第七条企业在按照公允价值和应支付的相关税费作为换入资产成本的情况下，发生补价的，应当分别下列情况处理： <westbank> Article 7Where a boot is caused when an enterprise treats the fair value and relevant payable taxes as the cost of the assets received, the boot shall be accounted for according to the following circumstances, respectively: （一）支付补价的，换入资产成本与换出资产账面价值加支付的补价、应支付的相关税费之和的差额，应当计入当期损益。 <westbank> (1)The enterprise, which pays the boot, shall record the difference between the cost of the assets received and the sum of the carrying value of the assets surrendered plus the paid boot and relevant payable taxes into the profit or loss of the current period; （二）收到补价的，换入资产成本加收到的补价之和与换出资产账面价值加应支付的相关税费之和的差额，应当计入当期损益。 <westbank> (2)The enterprise, which receives the boot, shall record the difference between the costs of the assets received plus the received boot and the carrying value of the assets surrendered plus relevant payable taxes into the profit or loss of the current period. 第八条企业在按照换出资产的账面价值和应支付的相关税费作为换入资产成本的情况下，发生补价的，应当分别下列情况处理： <westbank> Article 8Where a boot is caused when an enterprise treat the carrying value of the surrendered assets and the relevant payable taxes as the cost of the received assets, the boot shall be accounted for according to the following circumstances, respectively: （一）支付补价的，应当以换出资产的账面价值，加上支付的补价和应支付的相关税费，作为换入资产的成本，不确认损益。 <westbank> (1)The enterprise, which pays the boot, shall treat the result of the carrying value of the assets surrendered plus the paid boot and relevant payable taxes as the cost of the assets received, and no profit or loss may be recognized; or （二）收到补价的，应当以换出资产的账面价值，减去收到的补价并加上应支付的相关税费，作为换入资产的成本，不确认损益。 <westbank> (2)The business enterprise, which receives the boot, shall treat the result of the carrying value of the assets surrendered minus the received boot and plus relevant payable taxes as the cost of the assets received, and no profit or loss may be recognized. 第九条非货币性资产交换同时换入多项资产的，在确定各项换入资产的成本时，应当分别下列情况处理： <westbank> Article 9Where several assets received in a non-monetary assets transaction simultaneously, the cost of each received assets shall be determined according to the following circumstances, respectively: （一）非货币性资产交换具有商业实质，且换入资产的公允价值能够可靠计量的，应当按照换入各项资产的公允价值占换入资产公允价值总额的比例，对换入资产的成本总额进行分配，确定各项换入资产的成本。 <westbank> (1)If the non-monetary assets transaction is commercial in nature and the fair value of the assets received can be reliably measured, the cost of each received asset shall be determined by applying the proportion of the fair value of each asset received to the total fair value of the assets received to allocate the total cost of the assets received; or （二）非货币性资产交换不具有商业实质，或者虽具有商业实质但换入资产的公允价值不能可靠计量的，应当按照换入各项资产的原账面价值占换入资产原账面价值总额的比例，对换入资产的成本总额进行分配，确定各项换入资产的成本。 <westbank> (2)If the non-monetary assets transaction is not commercial in nature, or it is commercial in nature, but the fair value of the assets received can not be reliably measured, the cost of each received assets shall be determined by applying the proportion of the original carrying value of each asset received to the total original carrying value of the assets received to allocate the total cost of the assets received. 第三章 披露 <westbank> Chapter III Disclosure 第十条企业应当在附注中披露与非货币性资产交换有关的下列信息： <westbank> Article 10An enterprise shall disclose the following information relating to non-monetary transactions in the annotation: （一）换入资产、换出资产的类别。 <westbank> (1)Types of the assets received and surrendered; （二）换入资产成本的确定方式。 <westbank> (2)Determination method for the assets received; （三）换入资产、换出资产的公允价值以及换出资产的账面价值。 <westbank> (3)Fair values of the assets received and surrendered, as well as the carrying value of the surrendered assets; and （四）非货币性资产交换确认的损益。 <westbank> (4)Profit or loss of a non-monetary assets transaction. 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。 |
||
| 文章录入：soosun 责任编辑：soosun |
||
|
|
||
| 【发表评论】【加入收藏】【告诉好友】【打印此文】【关闭窗口】 | ||
| 最新热点 | 最新推荐 | 相关文章 | ||
| 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… |
| 网友评论：（只显示最新10条。评论内容只代表网友观点，与本站立场无关！） |
| |Sitemap地图 | 设为首页 | 加入收藏 | 联系站长 | 友情链接 | 版权申明 | 网站公告 | 管理登录 | | |||
|
