 |
|
|||||||||||||||
| | 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4号--固定资产 |
||
|
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4号--固定资产 <westbank> Accounting Standards for Enterprises No. 4 - Fixed Assets 财会[2006]第3号 <westbank> Cai Kuai [2006] No.3 第一章 总则 <westbank> Chapter I General Provisions 第一条为了规范固定资产的确认、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 the fixed assets, and disclosure of the relevant information, these Standards are formulated in the light of the Accounting Standards for Enterprises - Basic Standards. 第二条下列各项适用其他相关会计准则： <westbank> Article 2Other relevant accounting standards shall apply to the items as follows: （一）作为投资性房地产的建筑物，适用《企业会计准则第3号--投资性房地产》。 <westbank> (1)The Accounting Standards No. 3 - Investment Real Estates, shall apply to the buildings as investment real estates; and （二）生产性生物资产，适用《企业会计准则第5号--生物资产》。 <westbank> (2)The Accounting Standards No. 5 - Biological Assets, shall apply to the productive biological assets. 第二章 确认 <westbank> Chapter II Recognition 第三条固定资产，是指同时具有下列特征的有形资产： <westbank> Article 3The term "fixed assets" refers to the tangible assets that simultaneously possess the features as follows: （一）为生产商品、提供劳务、出租或经营管理而持有的； <westbank> (1)They are held for the sake of producing commodities, rendering labor service, renting or business management; and （二）使用寿命超过一个会计年度。 <westbank> (2)Their useful life is in excess of one fiscal year. 使用寿命，是指企业使用固定资产的预计期间，或者该固定资产所能生产产品或提供劳务的数量。 <westbank> The term "useful life" refers to the period of time over which a fixed asset is expected to use, or the quantity of products expected to produce or services expected to render through the fixed asset. 第四条固定资产同时满足下列条件的，才能予以确认： <westbank> Article 4No fixed asset may be recognized unless it simultaneously meets the conditions as follows: （一）与该固定资产有关的经济利益很可能流入企业； <westbank> (1)The economic benefits pertinent to the fixed asset are likely to flow into the enterprise; and （二）该固定资产的成本能够可靠地计量。 <westbank> (2)The cost of the fixed asset can be measured reliably. 第五条固定资产的各组成部分具有不同使用寿命或者以不同方式为企业提供经济利益，适用不同折旧率或折旧方法的，应当分别将各组成部分确认为单项固定资产。 <westbank> Article 5The components of a fixed asset have different useful lives or cause economic benefits for the enterprise in different ways and to which different depreciation rates or depreciation methods apply, and they shall be recognized as fixed assets on an individual component basis. 第六条与固定资产有关的后续支出，符合本准则第四条 规定的确认条件的，应当计入固定资产成本；不符合本准则第四条规定的确认条件的，应当在发生时计入当期损益。 <westbank> Article 6If the subsequent expenses related to a fixed asset meet the recognition conditions as described in Article 4 of these Standards, they shall be included in the cost of fixed asset; otherwise, they shall be included in the current profits and losses. 第三章 初始计量 <westbank> Chapter III Initial Measurement 第七条固定资产应当按照成本进行初始计量。 <westbank> Article 7The initial measurement of a fixed asset shall be made at its cost. 第八条外购固定资产的成本，包括购买价款、相关税费、使固定资产达到预定可使用状态前所发生的可归属于该项资产的运输费、装卸费、安装费和专业人员服务费等。 <westbank> Article 8The cost of a purchased fixed asset consists of the purchase price, the relevant taxes, freights, loading and unloading fees, professional service fees and other expenses that bring the fixed asset to the expected conditions for use and that may be relegated to the fixed asset. 以一笔款项购入多项没有单独标价的固定资产，应当按照各项固定资产公允价值比例对总成本进行分配，分别确定各项固定资产的成本。 <westbank> If a certain payment is made for purchasing several fixed assets not priced separately, the cost of each fixed asset shall be ascertained by allocating the payment according to the proportion of fair value of each fixed asset to the total cost of all assets acquired. 购买固定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，固定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> If the payment for a fixed asset is delayed beyond the normal credit conditions and it is of financing nature in effect, the cost of the fixed asset shall be ascertained based on the current value of the purchase price. The difference between the actual payment and the current value of the purchase price shall be included in the current profits and losses within the credit period, unless it shall be capitalized in accordance with the Accounting Standards No. 17 - Borrowing Costs. 第九条自行建造固定资产的成本，由建造该项资产达到预定可使用状态前所发生的必要支出构成。 <westbank> Article 9The cost of a self-constructed fixed asset shall be formed by the necessary expenses incurred for bringing the asset to the expected conditions for use. 第十条应计入固定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 10The borrowing costs, which shall be included in the cost of a fixed asset, shall be disposed in the light of the Accounting Standards No. 17 - Borrowing Costs. 第十一条投资者投入固定资产的成本，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 11The cost invested to a fixed asset by the investor shall be ascertained in accordance with the value as stipulated in the investment contract or agreement, other than those of unfair value as stipulated in the contract or agreement. 第十二条非货币性资产交换、债务重组、企业合并和融资租赁取得的固定资产的成本，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20号--企业合并》和《企业会计准则第21号--租赁》确定。 <westbank> Article 12The costs of fixed assets acquired through the exchange of non-monetary assets, recombination of liabilities, merger of enterprises, and financial leasing shall be respectively ascertained in accordance with the Accounting Standards No. 7 - Exchange of Non-monetary Assets, Accounting Standards for Enterprises No. 12 - Debt Restructuring, Accounting Standards for Enterprises No. 20 - Merger of Enterprises and Accounting Standards for Enterprises No. 21 - Leases. 第十三条确定固定资产成本时，应当考虑预计弃置费用因素。 <westbank> Article 13The expected discard expenses should be taken into consideration in the ascertainment of the cost of a fixed asset. 第四章 后续计量 <westbank> Chapter III Subsequent Measurement 第十四条企业应当对所有固定资产计提折旧。但是，已提足折旧仍继续使用的固定资产和单独计价入账的土地除外。 <westbank> Article 14An enterprise shall make depreciation for all its fixed assets. However, the fixed assets that have been fully depreciated but are still in use and the land that is separately measured and included shall be excluded. 折旧，是指在固定资产使用寿命内，按照确定的方法对应计折旧额进行系统分摊。 <westbank> The term "depreciation" refers to the systematic amortization of the depreciable amount through a definite method during the useful life of the fixed asset. 应计折旧额，是指应当计提折旧的固定资产的原价扣除其预计净残值后的金额。 <westbank> The term "depreciable amount" refers to the amount of deducting its expected net salvage value from the original price of the fixed asset to be depreciated. 已计提减值准备的固定资产，还应当扣除已计提的固定资产减值准备累计金额。 <westbank> For a fixed asset , the provision for depreciation has been made, it shall deduct the accumulative amount of the provision for impairment of the depreciated fixed asset that has been already made shall be deducted. 预计净残值，是指假定固定资产预计使用寿命已满并处于使用寿命终了时的预期状态，企业目前从该项资产处置中获得的扣除预计处置费用后的金额。 <westbank> The "expected net salvage value" refers to the expected amount that an enterprise may obtain from the current disposal of a fixed asset after deducting the expected disposal expenses at the expiration of its expected useful life. 第十五条企业应当根据固定资产的性质和使用情况，合理确定固定资产的使用寿命和预计净残值。 <westbank> Article 15An enterprise shall, in accordance with the nature and use of a fixed asset, reasonably ascertain its useful life and expected net salvage value. 固定资产的使用寿命、预计净残值一经确定，不得随意变更。但是，符合本准则第十九条 规定的除外。 <westbank> Once an enterprise decides the useful life or expected net salvage value of the fixed asset, it shall not change it randomly except that the provisions of Article 19 of these Standards are meet. 第十六条企业确定固定资产使用寿命，应当考虑下列因素： <westbank> Article 16When the useful life of a fixed asset is ascertained, the enterprise shall take into consideration the factors as follows: （一）预计生产能力或实物产量； <westbank> (1)The expected production capacity or output of physical objects; （二）预计有形损耗和无形损耗； <westbank> (2)The expected tangible and intangible loss of the asset; and （三）法律或者类似规定对资产使用的限制。 <westbank> (3)Limits of statutory or similar provisions on the use of asset. 第十七条企业应当根据与固定资产有关的经济利益的预期实现方式，合理选择固定资产折旧方法。 <westbank> Article 17An enterprise shall reasonably select a depreciation method for a fixed asset in accordance with the expected form for the realization of the economic benefits concerning the fixed asset. 可选用的折旧方法包括年限平均法、工作量法、双倍余额递减法和年数总和法等。 <westbank> The available depreciation methods consist of the straight-line method, unit of production method, double declining balance method, sum of the years digits method, etc. 固定资产的折旧方法一经确定，不得随意变更。但是，符合本准则第十九条规定的除外。 <westbank> Once an enterprise ascertains the method of depreciation of the fixed asset, it shall not change it randomly, except that the provisions of Article 19 of these Standards are meet. 第十八条固定资产应当按月计提折旧，并根据用途计入相关资产的成本或者当期损益。 <westbank> Article 18Depreciation shall be made for the fixed assets on a monthly basis and shall, in accordance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 | | |||
|
