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中英对照法律资源--企业会计准则第5号——生物资产 |
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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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企业会计准则第5号——生物资产（2006） <westbank> Accounting Standards for Enterprises No. 5 - Biological Assets 财会[2006]3号 <westbank> Cai Kuai [2006] No.3 第一章 总则 <westbank> Chapter I General Provisions 第一条 为了规范与农业生产相关的生物资产的确认、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 1In order to regulate the recognition and measurement of biological assets related to the agricultural production, and the disclosure of relevant information, these Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards. 第二条 生物资产，是指有生命的动物和植物。 <westbank> Article 2Biological assets refer to living animals and plants. 第三条 生物资产分为消耗性生物资产、生产性生物资产和公益性生物资产。 <westbank> Article 3Biological assets have a classification of consumptive biological assets, productive biological assets, and public welfare biological assets. 消耗性生物资产，是指为出售而持有的、或在将来收获为农产品的生物资产，包括生长中的大田作物、蔬菜、用材林以及存栏待售的牲畜等。 <westbank> The consumptive biological assets refer to the biological assets held for sale, or biological assets to be harvested as agricultural products in the future, consisting of growing field crops, vegetables, commercial forests, livestock on hand, etc. 生产性生物资产，是指为产出农产品、提供劳务或出租等目的而持有的生物资产，包括经济林、薪炭林、产畜和役畜等。 <westbank> The productive biological assets refer to the biological assets held on the purpose of producing agricultural products, rendering labor services, renting, and etc., consisting of the economic forests, fuel forests, productive livestock, draught animals, etc. 公益性生物资产，是指以防护、环境保护为主要目的的生物资产，包括防风固沙林、水土保持林和水源涵养林等。 <westbank> The public welfare biological assets refer to the biological assets for the main purpose of protection or environmental protection, consisting of wind break and sand fixation forests, water and soil conservation forests, water conservation forests, etc. 第四条 下列各项适用其他相关会计准则： <westbank> Article 4Other relevant accounting standards shall apply to the items as follows: （一）收获后的农产品，适用《企业会计准则第1号——存货》。 <westbank> (1)The Accounting Standards for Enterprises No. 1 - Inventories, shall apply to the agricultural production of the harvest; and （二）与生物资产相关的政府补助，适用《企业会计准则第16号——政府补助》。 <westbank> (2)The Accounting Standards for Enterprises No. 16 - Governmental Subsidies, shall apply to the governmental subsidies concerning the biological assets. 第二章 确认和初始计量 <westbank> Chapter II Recognition and Initial Measurement 第五条 生物资产同时满足下列条件的，才能予以确认： <westbank> Article 5No biological asset shall be recognized unless it meets the conditions as follows simultaneously: （一）企业因过去的交易或者事项而拥有或者控制该生物资产； <westbank> (1)An enterprise possesses or controls the biological asset as a result of past transaction or event; （二）与该生物资产有关的经济利益或服务潜能很可能流入企业； <westbank> (2)The economic benefits or service potential concerning this biological asset are likely to flow into the enterprise; and （三）该生物资产的成本能够可靠地计量。 <westbank> (3)The cost of this biological asset can be measured reliably. 第六条 生物资产应当按照成本进行初始计量。 <westbank> Article 6The initial measurement shall be made to the biological asset at its cost. 第七条 外购生物资产的成本，包括购买价款、相关税费、运输费、保险费以及可直接归属于购买该资产的其他支出。 <westbank> Article 7The cost of a purchased biological asset consists of the purchase price, the relevant taxes, freight, insurance premium and other expenses that may be directly attributable to the purchase of this asset. 第八条 自行栽培、营造、繁殖或养殖的消耗性生物资产的成本，应当按照下列规定确定： <westbank> Article 8The cost of any consumptive biological asset by way of self-planting, self-cultivating, self-breeding shall be ascertained in accordance with the provisions as follows: （一）自行栽培的大田作物和蔬菜的成本，包括在收获前耗用的种子、肥料、农药等材料费、人工费和应分摊的间接费用等必要支出。 <westbank> (1)The cost of self-planting crops and vegetables consists of the necessary expenses for the materials such as the seeds, fertilizers, and pesticides, labor, indirect apportionment, etc., prior to the harvest; （二）自行营造的林木类消耗性生物资产的成本，包括郁闭前发生的造林费、抚育费、营林设施费、良种试验费、调查设计费和应分摊的间接费用等必要支出。 <westbank> (2)The cost of consumptive biological asset such as self-cultivating forest consists of the necessary expenses for forestation, forest tending, forest operating facilities, testing of good species, investigation and design, indirect apportionment , etc.; （三）自行繁殖的育肥畜的成本，包括出售前发生的饲料费、人工费和应分摊的间接费用等必要支出。 <westbank> (3)The cost of self-breeding livestock raised exclusively for meat production consists of the necessary expenses for feed , labor, indirect apportionment, etc. prior to the sale; and （四）水产养殖的动物和植物的成本，包括在出售或入库前耗用的苗种、饲料、肥料等材料费、人工费和应分摊的间接费用等必要支出。 <westbank> (4)The cost of breeding aquatic animals and plants consists of the necessary expenses for materials such as seedlings, feedstuffs, and fertilizers, labor, indirect apportionment, etc., prior to the sale or the storage. 第九条 自行营造或繁殖的生产性生物资产的成本，应当按照下列规定确定： <westbank> Article 9The cost of self-breeding productive biological asset shall be ascertained in accordance with the provisions as follows: （一）自行营造的林木类生产性生物资产的成本，包括达到预定生产经营目的前发生的造林费、抚育费、营林设施费、良种试验费、调查设计费和应分摊的间接费用等必要支出。 <westbank> (1)The cost of self-planting productive biological assets as forests consists of the necessary expenses for forestation, forest tending, forest operating facilities, testing of good species, investigation and design, indirect apportionment, etc., before accomplishing the expected objective of production and operation; and （二）自行繁殖的产畜和役畜的成本，包括达到预定生产经营目的（成龄）前发生的饲料费、人工费和应分摊的间接费用等必要支出。 <westbank> (2)The cost of self-breeding productive livestock and draught animals consists of the necessary expenses for feedstuffs and labor, indirect apportionment, etc., before accomplishing the expected objective of production and operation (being grown up). 达到预定生产经营目的，是指生产性生物资产进入正常生产期，可以多年连续稳定产出农产品、提供劳务或出租。 <westbank> The phrase "accomplishing the expected objective of production and operation " refers that, the productive biological assets may produce agricultural products, render labor services, be rented out stably for several consecutive years after they enter into the normal production period. 第十条 自行营造的公益性生物资产的成本，应当按照郁闭前发生的造林费、抚育费、森林保护费、营林设施费、良种试验费、调查设计费和应分摊的间接费用等必要支出确定。 <westbank> Article 10The cost of self-cultivating public welfare biological assets shall be ascertained in accordance with the necessary expenses for forestation, forest tending, forest protection, forest operating facilities, testing of good species, investigation and design, indirect apportionment, etc., prior to the close canopy. 第十一条 应计入生物资产成本的借款费用，按照《企业会计准则第17号——借款费用》处理。 <westbank> Article 11The borrowing costs, which shall be included in the cost of biological assets, shall be disposed in accordance with the Accounting Standards for Enterprises No. 17 - Borrowing Costs. 消耗性林木类生物资产发生的借款费用，应当在郁闭时停止资本化。 <westbank> The borrowing costs of consumptive biological assets such as forests shall be stopped from being capitalized at the close canopy. 第十二条 投资者投入生物资产的成本，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 12An investor shall ascertained the cost of a biological asset in accordance with the value as stipulated in the investment contract or agreement, unless the unfair value is stipulated in the contract or agreement. 第十三条 天然起源的生物资产的成本，应当按照名义金额确定。 <westbank> Article 13The cost of a biological asset sourced from the nature shall be ascertained in accordance with its nominal amount. 第十四条 非货币性资产交换、债务重组和企业合并取得的生物资产的成本，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》和《企业会计准则第20号——企业合并》确定。 <westbank> Article 14The cost of biological assets obtained from the exchange of non-monetary assets, recombination liabilities and merger of enterprises shall be ascertained in accordance with the Accounting Standards for Enterprises No. 7 - Exchange of Non-monetary Assets, Accounting Standards for Enterprises No. 12 - Debt Restructuring and Accounting Standards for Enterprises No. 20 - Merger of Enterprises, respectively. 第十五条 因择伐、间伐或抚育更新性质采伐而补植林木类生物资产发生的后续支出，应当计入林木类生物资产的成本。 <westbank> Article 15The subsequent expenses for the biological assets as additional forest planting as a result of selective felling, intermediate felling, or tending and improvement felling shall be included in the cost of the biological asset as forests. 生物资产在郁闭或达到预定生产经营目的后发生的管护、饲养费用等后续支出，应当计入当期损益。 <westbank> The subsequent expenses for the management and protection or for the breeding of a biological asset after canopy closure or after the accomplishment of the expected objective of production and operation shall be included in the current profits and losses. 第三章 后续计量 <westbank> Chapter III Subsequent Measurement 第十六条 企业应当按照本准则第十七条至第二十一条的规定对生物资产进行后续计量，但本准则第二十二条规定的除外。 <westbank> Article 16An enterprise shall make subsequent measurements for the biological assets in accordance with the provisions from Article17 to Article 21 of these Standards except for the items as prescribed in Article 22 of these Standards. 第十七条 企业对达到预定生产经营目的的生产性生物资产，应当按期计提折旧，并根据用途分别计入相关资产的成本或当期损益。 <westbank> Article 17An enterprise shall, in accordance with the schedule, make the depreciation charges of any productive biological asset whose expected objective of production and purpose has been accomplished, and shall, based on the use of the biological asset, include it in the cost or current profits and losses of the relevant asset. 第十八条 企业应当根据生产性生物资产的性质、使用情况和有关经济利益的预期实现方式，合理确定其使用寿命、预计净残值和折旧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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