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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 |
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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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当视为使用寿命不确定的无形资产。 <westbank> As for the intangible assets with limited service life, the enterprise shall estimate the years of its service life, or the amount of the output or any other similar measurement unit, which constitutes its service life. If it is unable to forecast the period when the intangible asset can bring economic benefits to the enterprise, it shall be regarded as an intangible asset with uncertain service life. 第十七条使用寿命有限的无形资产，其应摊销金额应当在使用寿命内系统合理摊销。 <westbank> Article 17With regard to intangible assets with limited service life, its amortization amount shall be amortized within its service life systematically and reasonably. 企业摊销无形资产，应当自无形资产可供使用时起，至不再作为无形资产确认时止。 <westbank> An enterprise shall amortize intangible assets from the time when it is available for use to the time when it is not confirmed as the intangible assets any more. 企业选择的无形资产摊销方法，应当反映与该项无形资产有关的经济利益的预期实现方式。 <westbank> The method chosen by an enterprise for the amortization of intangible assets shall reflect the expected realization pattern of the economic benefits which relevant to the intangible assets. 无法可靠确定预期实现方式的，应当采用直线法摊销。 <westbank> If it is unable to determine the expected realization pattern reliably, intangible assets shall be amortized by the straight-line method. 无形资产的摊销金额一般应当计入当期损益，其他会计准则另有规定的除外。 <westbank> Generally, the amortized amount of intangible assets shall be recorded into profit or loss for the current period, unless there are other accounting standards. 第十八条无形资产的应摊销金额为其成本扣除预计残值后的金额。 <westbank> Article 18The reasonable amortization amount of intangible assets shall be its cost minus the expected residual value. 已计提减值准备的无形资产，还应扣除已计提的无形资产减值准备累计金额。 <westbank> For intangible assets with an impairment provision, the accumulative amount of impairment provision shall be deducted from the cost as well. 使用寿命有限的无形资产，其残值应当视为零，但下列情况除外： <westbank> For intangible assets with a limited service life, its residual value shall be regarded as zero, unless it is under the circumstances as follows: （一）有第三方承诺在无形资产使用寿命结束时购买该无形资产。 <westbank> (1)A third party promises to purchase the intangible assets at the end of its service life; and （二）可以根据活跃市场得到预计残值信息，并且该市场在无形资产使用寿命结束时很可能存在。 <westbank> (2)The information about the expected residual value is able to obtain from the active market and the market is most likely to remain when the service life of the intangible asset ends. 第十九条使用寿命不确定的无形资产不应摊销。 <westbank> Article 19Intangible assets with uncertain service life may not be amortized. 第二十条无形资产的减值，应当按照《企业会计准则第8号--资产减值》处理。 <westbank> Article 20The impairment of intangible assets shall be treated in accordance with the Accounting Standards for Enterprises No. 8 -Impairment of Assets. 第二十一条企业至少应当于每年年度终了，对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。 <westbank> Article 21An enterprise shall, at least at the end of each year, check the service life and the amortization method of intangible assets with limited service life. 无形资产的使用寿命及摊销方法与以前估计不同的，应当改变摊销期限和摊销方法。 <westbank> When the service life and the amortization method of intangible assets are different from those before, the years and method of the amortization shall be changed. 企业应当在每个会计期间对使用寿命不确定的无形资产的使用寿命进行复核。 <westbank> An enterprise shall check the service life of intangible assets with uncertain service life during each accounting period. 如果有证据表明无形资产的使用寿命是有限的，应当估计其使用寿命，并按本准则规定处理。 <westbank> Where there are evidences to prove the intangible assets have limited service life, it shall be estimated of its service life, and be treated according to these Standards. 第五章 处置和报废 <westbank> Chapter V Disposal and Discarding 第二十二条企业出售无形资产，应当将取得的价款与该无形资产账面价值的差额计入当期损益。 <westbank> Article 22The balances of the price acquired and the carrying value of intangible assets shall be recorded into the profit or loss for the current period, where an enterprise sells intangible assets. 第二十三条无形资产预期不能为企业带来经济利益的，应当将该无形资产的账面价值予以转销。 <westbank> Article 23In case no economic benefit is expected to be brought by some intangible assets to the enterprise, the carrying value of the intangible assets shall be written off. 第六章 披露 <westbank> Chapter VI Disclosure 第二十四条企业应当按照无形资产的类别在附注中披露与无形资产有关的下列信息： <westbank> Article 24An enterprise shall disclose the following information related to its intangible assets according to their categories in the annotation: （一）无形资产的期初和期末账面余额、累计摊销额及减值准备累计金额。 <westbank> (1)The beginning and ending book balances, accumulative amount of amortization, and accumulative amount of provision for impairment of intangible assets; （二）使用寿命有限的无形资产，其使用寿命的估计情况；使用寿命不确定的无形资产，其使用寿命不确定的判断依据。 <westbank> (2)The estimation about the service lives of intangible assets with limited service lives; the basis for the judgment about the uncertain service life of intangible assets with uncertain service lives; （三）无形资产的摊销方法。 <westbank> (3)The methods for the amortization of intangible assets; （四）用于担保的无形资产账面价值、当期摊销额等情况。 <westbank> (4)The carrying value of intangible assets used for guaranties, the amortization amount for the current period, and other information; and （五）计入当期损益和确认为无形资产的研究开发支出金额。 <westbank> (5)The amount recorded into profit or loss for the current period and those confirmed as the research and development expenditures for intangible assets. |
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