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中英对照法律资源--企业会计准则第6号--无形资产          【字体:
 

中英对照法律资源--企业会计准则第6号--无形资产

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6号--无形资产 <westbank> Accounting Standard for Business Enterprises No. 6 - Intangible Assets
财会[2006]第3号 <westbank> Cai Kuai [2006] No. 3
第一章 总则 <westbank> Chapter I General Provisions
第一条为了规范无形资产的确认、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 intangible assets and disclosure of related information, these Standards are formulated in accordance with the Accounting Standard for Business Enterprises - Basic Standards.
第二条下列各项适用其他相关会计准则: <westbank> Article 2The following items shall be subject to other relevant accounting standards:
(一)作为投资性房地产的土地使用权,适用《企业会计准则第3号--投资性房地产》。 <westbank> (1)The right to use the land as investment real estates shall be subject to the Accounting Standard for Business Enterprises No. 3 -Investment properties;
(二)企业合并中形成的商誉,适用《企业会计准则第8号--资产减值》和《企业会计准则第20号--企业合并》。 <westbank> (2)The business reputation formed during the merger of enterprises shall be subject to the Accounting Standard for Business Enterprises No. 8 -Impairment of assets and Accounting Standard for Business Enterprises No. 20 -Business Combinations; and
(三)石油天然气矿区权益,适用《企业会计准则第27号--石油天然气开采》。 <westbank> (3)The rights and interests related to oil and natural gas mining areas shall be subject to the Accounting Standard for Business Enterprises 27 -Extraction of Petroleum and Natural Gas.
第二章 确认 <westbank> Chapter II Confirmation
第三条无形资产,是指企业拥有或者控制的没有实物形态的可辨认非货币性资产。 <westbank> Article 3The term "intangible asset" refers to the identifiable non-monetary assets possessed or controlled by enterprises which have no physical shape.
资产满足下列条件之一的,符合无形资产定义中的可辨认性标准: <westbank> An asset, which satisfies any of the following conditions, shall meet the identifiable standards as mentioned in the definition of intangible assets:
(一)能够从企业中分离或者划分出来,并能单独或者与相关合同、资产或负债一起,用于出售、转移、授予许可、租赁或者交换。 <westbank> (1)Being able to separate or divide from the enterprise and being able to be sold, transferred, licensed, rented or exchanged independently or along with the relevant contracts, assets or liabilities; or
(二)源自合同性权利或其他法定权利,无论这些权利是否可以从企业或其他权利和义务中转移或者分离。 <westbank> (2)Being derived from any contractual right or other statutory rights, no matter whether or not these rights can be transferred or separated from the enterprise or other rights and obligations.
第四条无形资产同时满足下列条件的,才能予以确认: <westbank> Article 4Intangible assets may be confirmed when it meets the conditions simultaneously as follows:
(一)与该无形资产有关的经济利益很可能流入企业; <westbank> (1)The economic benefits related to intangible assets are likely to flow into the enterprise; and
(二)该无形资产的成本能够可靠地计量。 <westbank> (2)The cost of intangible assets can be measured reliably.
第五条企业在判断无形资产产生的经济利益是否很可能流入时,应当对无形资产在预计使用寿命内可能存在的各种经济因素作出合理估计,并且应当有明确证据支持。 <westbank> Article 5When making a judgment on whether or not the economic benefits generated by intangible assets is likely to flow into it, an enterprise shall make a reasonable estimation to all potential economic factors within the expected service life of intangible assets and present clear evidences.
第六条企业无形项目的支出,除下列情形外,均应于发生时计入当期损益: <westbank> Article 6The expenditures for an intangible item of an enterprise shall all be recorded into the profit or loss for the current period, unless it is under any of the following circumstances:
(一)符合本准则规定的确认条件、构成无形资产成本的部分; <westbank> (1)The part meeting the confirmed conditions as prescribed in these Standards and consisting of the cost of intangible assets; and
(二)非同一控制下企业合并中取得的、不能单独确认为无形资产、构成购买日确认的商誉的部分。 <westbank> (2)The part obtaining from the merger of enterprises not under the same control or cannot being independently confirmed as intangible assets, or composing the business reputation confirmed on the day of purchase.
第七条企业内部研究开发项目的支出,应当区分研究阶段支出与开发阶段支出。 <westbank> Article 7The expenditures for its internal research and development projects of an enterprise shall be classified into research expenditures and development expenditures.
研究是指为获取并理解新的科学或技术知识而进行的独创性的有计划调查。 <westbank> The term "research" refers to the creative and planned investigation to acquire and understand new scientific or technological knowledge.
开发是指在进行商业性生产或使用前,将研究成果或其他知识应用于某项计划或设计,以生产出新的或具有实质性改进的材料、装置、产品等。 <westbank> The term "development" refers to the application of research achievements and other knowledge to a certain plan or design, prior to the commercial production or use, so as to produce any new material, device or product, or substantially improved material, device and product.
第八条企业内部研究开发项目研究阶段的支出,应当于发生时计入当期损益。 <westbank> Article 8The research expenditures for its internal research and development projects of an enterprise shall be recorded into the profit or loss for the current period.
第九条企业内部研究开发项目开发阶段的支出,同时满足下列条件的,才能确认为无形资产: <westbank> Article 9The development expenditures for its internal research and development projects of an enterprise may be confirmed as intangible assets when they satisfy the following conditions simultaneously:
(一)完成该无形资产以使其能够使用或出售在技术上具有可行性; <westbank> (1)It is feasible technically to finish intangible assets for use or sale;
(二)具有完成该无形资产并使用或出售的意图; <westbank> (2)It is intended to finish and use or sell the intangible assets;
(三)无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,应当证明其有用性; <westbank> (3)The usefulness of methods for intangible assets to generate economic benefits shall be proved, including being able to prove that there is a potential market for the products manufactured by applying the intangible assets or there is a potential market for the intangible assets itself or the intangible assets will be used internally;
(四)有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产; <westbank> (4)It is able to finish the development of the intangible assets, and able to use or sell the intangible assets, with the support of sufficient technologies, financial resources and other resources; and
(五)归属于该无形资产开发阶段的支出能够可靠地计量。 <westbank> (5)The development expenditures of the intangible assets can be reliably measured.
第十条企业取得的已作为无形资产确认的正在进行中的研究开发项目,在取得后发生的支出应当按照本准则第七条至第九条的规定处理。 <westbank> Article 10For an on-going research and development project which is obtained by an enterprise and has been confirmed as intangible assets, the post-obtainment expenditures shall be treated in accordance with Articles 7 to 9 of these Standards.
第十一条企业自创商誉以及内部产生的品牌、报刊名等,不应确认为无形资产。 <westbank> Article 11The self-created business reputation of an enterprise, or its internally made brand, newspaper or magazine name shall not be confirmed as intangible assets.
第三章 初始计量 <westbank> Chapter III Initial Measurement
第十二条无形资产应当按照成本进行初始计量。外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。 <westbank> Article 12The intangible assets shall be initially measured according to its cost. The cost of outsourcing intangible assets shall include the purchase price, relevant taxes and other necessary expenditures directly attributable to intangible assets for the expected purpose.
购买无形资产的价款超过正常信用条件延期支付,实质上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。实际支付的价款与购买价款的现值之间的差额,除按照《企业会计准则第17号--借款费用》应予资本化的以外,应当在信用期间内计入当期损益。 <westbank> Where the payment of purchase price for intangible assets is delayed beyond the normal credit conditions, which is of financing intention, the cost of intangible assets shall be determined on the basis of the current value of the purchase price. The difference between the actual payment and the current value of the purchase price shall be recorded into profit or loss for the credit period, unless it shall be capitalized under the Accounting Standards for Enterprises No. 17 - Borrowing Cost.
第十三条自行开发的无形资产,其成本包括自满足本准则第四条和第九条规定后至达到预定用途前所发生的支出总额,但是对于以前期间已经费用化的支出不再调整。 <westbank> Article 13The cost of self-developed intangible assets shall include the total expenditures incurred during the period from the time when it meets the provisions of Articles 4 to 9 of these Standards to the time when the expected purposes of use are realized, except that the expenditures which have already been treated prior to the said period shall not be adjusted.
第十四条投资者投入无形资产的成本,应当按照投资合同或协议约定的价值确定,但合同或协议约定价值不公允的除外。 <westbank> Article 14The cost invested into intangible assets by investors shall be determined according to the conventional value in the investment contract or agreement, except for those of unfair value in the contract or agreement.
第十五条非货币性资产交换、债务重组、政府补助和企业合并取得的无形资产的成本,应当分别按照《企业会计准则第7号--非货币性资产交换》、《企业会计准则第12号--债务重组》、《企业会计准则第16号--政府补助》和《企业会计准则第20号--企业合并》确定。 <westbank> Article 15The costs of intangible assets acquired from non-monetary assets transaction, debt recombination, government subsides, and merger of enterprises shall be determined respectively according to the Accounting Standard for Business Enterprises No. 7 -Exchange of non-monetary assets, Accounting Standard for Business Enterprises No. 12 - Debt Restructurings, Accounting Standard for Business Enterprises No. 16 - Government Grants and Accounting Standard for Business Enterprises No. 20 -Business Combinations.
第四章 后续计量 <westbank> Chapter IV Subsequent Measurement
第十六条企业应当于取得无形资产时分析判断其使用寿命。 <westbank> Article 16An enterprise shall analyze and judge the service life of intangible assets, when it obtains intangible assets.
无形资产的使用寿命为有限的,应当估计该使用寿命的年限或者构成使用寿命的产量等类似计量单位数量;无法预见无形资产为企业带来经济利益期限的,应

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