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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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方法。 <westbank> Article 18An enterprise shall, in accordance with the nature of a productive biological asset, the information about the utilization, and the form of realization of the relevant expected economic benefits, reasonably ascertain the useful life, expected net salvage value, and depreciation methods of this productive biological asset. 可选用的折旧方法包括年限平均法、工作量法、产量法等。 <westbank> The depreciation methods available consist of the straight-line method, unit-of-production method, unit-of-output method, etc. 生产性生物资产的使用寿命、预计净残值和折旧方法一经确定，不得随意变更。但是，符合本准则第二十条规定的除外。 <westbank> Once an enterprise ascertain the useful life, expected net salvage value, or depreciation method of a productive biological asset, it shall not change it randomly, unless it meets the provisions prescribed as in Article 20 of these Standards. 第十九条 企业确定生产性生物资产的使用寿命，应当考虑下列因素： <westbank> Article 19When an enterprise ascertain the useful life of a productive biological asset, it shall take into consideration the factors as follows: （一）该资产的预计产出能力或实物产量； <westbank> (1)The expected output capacity or output of physical objects; （二）该资产的预计有形损耗，如产畜和役畜衰老、经济林老化等； <westbank> (2)The expected tangible loss of the asset such as decrepitude of productive livestock and draught animals and the aging of economic forests; and （三）该资产的预计无形损耗，如因新品种的出现而使现有的生产性生物资产的产出能力和产出农产品的质量等方面相对下降、市场需求的变化使生产性生物资产产出的农产品相对过时等。 <westbank> (3)The expected intangible loss of the asset, such as the relative decrease or degrade in the production capacity of the productive biological asset, or the quality of the agricultural products produced thereby as a result of appearance of new products, the relative outmode of the agricultural products of the productive biological asset as a result of the change of market demands. 第二十条 企业至少应当于每年年度终了对生产性生物资产的使用寿命、预计净残值和折旧方法进行复核。 <westbank> Article 20An enterprise shall, at least at the end of each year, have a check on the useful life, expected net salvage value, and depreciation method of the productive biological assets. 使用寿命或预计净残值的预期数与原先估计数有差异的，或者有关经济利益预期实现方式有重大改变的，应当作为会计估计变更，按照《企业会计准则第28号——会计政策、会计估计变更和差错更正》处理，调整生产性生物资产的使用寿命或预计净残值或者改变折旧方法。 <westbank> If there is any difference between the expected useful life or the amount of expected net salvage value and that of the previously estimated in a fixed asset, or if any significant change is made on the form of realization of the relevant economic benefits, it shall be regarded as a change of the accounting estimates, and thus the useful life or the expected net salvage value or depreciation method of the productive biological asset shall be adjusted or changed in accordance with the Accounting Standards for Enterprises No. 28 - Changes in Accounting Policies and Estimates? and Correction of Errors. 第二十一条 企业至少应当于每年年度终了对消耗性生物资产和生产性生物资产进行检查，有确凿证据表明由于遭受自然灾害、病虫害、动物疫病侵袭或市场需求变化等原因，使消耗性生物资产的可变现净值或生产性生物资产的可收回金额低于其账面价值的，应当按照可变现净值或可收回金额低于账面价值的差额，计提生物资产跌价准备或减值准备，并计入当期损益。 <westbank> Article 21An enterprise shall, at least at the end of each year, examine the consumptive biological assets and productive biological assets. If any well-established evidence indicates that the realizable net value of any consumptive biological asset or the recoverable amount of any productive biological asset is lower than its book value as a result of natural disaster, plant diseases and insect pests, animal disease or change of market demand, the enterprise shall, based on the difference between the realizable net value or the recoverable amount and the relevant book value, make provision for the loss on decline in value of or for the impairment of the biological asset and shall include it in the current profits and losses. 上述可变现净值和可收回金额，应当分别按照《企业会计准则第1号——存货》和《企业会计准则第8号——资产减值》确定。 <westbank> The aforesaid realizable net value and recoverable amount shall be ascertained in accordance with the Accounting Standards for Enterprises No. 1 - Inventories and Accounting Standards for Enterprises No. 8 - Asset Impairment, respectively. 消耗性生物资产减值的影响因素已经消失的，减记金额应当予以恢复，并在原已计提的跌价准备金额内转回，转回的金额计入当期损益。 <westbank> If the factors causing any impairment of a consumptive biological asset have disappeared, the amount of write-down shall be resumed and shall be reversed from the provision for the loss on decline in value of the consumptive biological asset that has been made. The reversed amount shall be included in the current profits and losses. 生产性生物资产减值准备一经计提，不得转回。 <westbank> Once the provision for impairment of a productive biological asset is made, it shall not be reversed. 公益性生物资产不计提减值准备。 <westbank> No provision shall be made for public welfare biological assets. 第二十二条 有确凿证据表明生物资产的公允价值能够持续可靠取得的，应当对生物资产采用公允价值计量。 <westbank> Article 22Where any well-established evidence indicates that the fair value of a biological asset can be obtained in a reliable and continuous way, the biological asset shall be measured at the fair value. 采用公允价值计量的，应当同时满足下列条件： <westbank> If a biological asset is made a measurement at the fair value, it shall meet the conditions as follows simultaneously: （一）生物资产有活跃的交易市场； <westbank> (1)There is an active biological asset trading market; and （二）能够从交易市场上取得同类或类似生物资产的市场价格及其他相关信息，从而对生物资产的公允价值作出合理估计。 <westbank> (2)The identical or similar market prices of biological assets and other relevant information can be obtained from the trading market, so as to make a reasonable estimate on the fair value of the biological asset. 第四章 收获与处置 <westbank> Chapter IV Harvest and Disposal 第二十三条 对于消耗性生物资产，应当在收获或出售时，按照其账面价值结转成本。 <westbank> Article 23The cost of a consumptive biological asset shall, at the time of harvest or sale, be carried over in accordance with its book value. 结转成本的方法包括加权平均法、个别计价法、蓄积量比例法、轮伐期年限法等。 <westbank> The methods available for the carryover of cost consist of the weighted average method, specific cost identification method, stock volume proportion method, fixed number of years within rotational felling period method, etc. 第二十四条 生产性生物资产收获的农产品成本，按照产出或采收过程中发生的材料费、人工费和应分摊的间接费用等必要支出计算确定，并采用加权平均法、个别计价法、蓄积量比例法、轮伐期年限法等方法，将其账面价值结转为农产品成本。 <westbank> Article 24The cost of agricultural products harvested by a productive biological asset shall be ascertained in accordance with the necessary expenses for the materials , labor, and indirect apportionment, etc., during the course of output or gathering. The book value of the productive biological asset shall be carried over as the cost of agricultural products by employing such methods as the weighted average method, specific cost identification method, stock volume proportion method, fixed number of years within rotational felling period method, etc. 收获之后的农产品，应当按照《企业会计准则第1号——存货》处理。 <westbank> The agricultural products harvested shall be disposed in the light of the Accounting Standards No. 1 - Inventories. 第二十五条 生物资产改变用途后的成本，应当按照改变用途时的账面价值确定。 <westbank> Article 25The cost of the biological asset of which the purpose has been changed shall be ascertained at the previous book value when its purpose has not been changed. 第二十六条 生物资产出售、盘亏或死亡、毁损时，应当将处置收入扣除其账面价值和相关税费后的余额计入当期损益。 <westbank> Article 26For a biological asset, when such conditions as sale, inventory loss, death, damage or destroy appear, its balance after deducting the book value and the relevant taxes from the disposal income shall be included in the current profits and incomes. 第五章 披露 <westbank> Chapter V Disclosure 第二十七条 企业应当在附注中披露与生物资产有关的下列信息： <westbank> Article 27An enterprise shall, in the notes, disclose the information concerning the biological assets as follows: （一）生物资产的类别以及各类生物资产的实物数量和账面价值。 <westbank> (1)The categories of biological assets, quantities of physical output and book value of various biological assets; （二）各类消耗性生物资产的跌价准备累计金额，以及各类生产性生物资产的使用寿命、预计净残值、折旧方法、累计折旧和减值准备累计金额。 <westbank> (2)The accumulative amount of provision for loss on decline in value of various consumptive biological assets, and the useful life, expected net salvage value, depreciation method, amount of accumulative depreciation and accumulative amount of provision for impairment; （三）天然起源生物资产的类别、取得方式和实物数量。 <westbank> (3)The categories, obtainment methods and quantities of physical goods of the biological assets sourced from the nature; （四）用于担保的生物资产的账面价值。 <westbank> (4)The book value of the biological assets used as guaranties; and （五）与生物资产相关的风险情况与管理措施。 <westbank> (5)The information about the risks related to the biological assets and the relevant management measures. 第二十八条 企业应当在附注中披露与生物资产增减变动有关的下列信息： <westbank> Article 28An enterprise shall, in the notes, disclose the information concerning the increase and decrease of biological assets as follows: （一）因购买而增加的生物资产； <westbank> (1)The increase of the biological assets as a result of purchase; （二）因自行培育而增加的生物资产； <westbank> (2)The increase of the biological assets as a result of self-pl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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