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中英对照法律资源--企业会计准则第4号--固定资产 |
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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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with the purposes of the fixed assets, be included in the cost of the relevant assets or in the current profits and losses. 第十九条企业至少应当于每年年度终了，对固定资产的使用寿命、预计净残值和折旧方法进行复核。 <westbank> Article 19An enterprise shall, at least at the end of each year, have a check on the useful life, expected net salvage value, and the depreciation method of the fixed assets. 使用寿命预计数与原先估计数有差异的，应当调整固定资产使用寿命。 <westbank> If there is any difference between the expected useful life and the previously estimated useful life of a fixed asset, the expected useful life of the fixed asset shall be adjusted. 预计净残值预计数与原先估计数有差异的，应当调整预计净残值。 <westbank> If there is any difference between the amount of expected net salvage value and the previously estimated amount of the net salvage value, the expected net salvage value shall be adjusted. 与固定资产有关的经济利益预期实现方式有重大改变的，应当改变固定资产折旧方法。 <westbank> If any significant change is made on the form of the realization of the expected economic benefits concerning a fixed asset, the method for the depreciation of the fixed asset shall be changed. 固定资产使用寿命、预计净残值和折旧方法的改变应当作为会计估计变更。 <westbank> If any change is made to the useful life, expected net salvage value or the depreciation method of a fixed asset, it shall be regarded as a change of the accounting estimates. 第二十条固定资产的减值，应当按照《企业会计准则第8号--资产减值》处理。 <westbank> Article 20The impairment of a fixed asset shall be disposed in the light of the Accounting Standards for Enterprises No. 8 - Asset Impairment. 第五章 处置 <westbank> Chapter V Disposal 第二十一条固定资产满足下列条件之一的，应当予以终止确认： <westbank> Article 21Where a fixed asset meets either of the conditions as follows, the recognition of it as a fixed asset shall be terminated: （一）该固定资产处于处置状态。 <westbank> (1)The fixed asset is in a state of disposal; or （二）该固定资产预期通过使用或处置不能产生经济利益。 <westbank> (2The fixed asset is unable to generate any economic benefits through use or disposal as expected. 第二十二条企业持有待售的固定资产，应当对其预计净残值进行调整。 <westbank> Article 22An enterprise shall adjust its expected net salvage value of the fixed assets it holds for sale. 第二十三条企业出售、转让、报废固定资产或发生固定资产毁损，应当将处置收入扣除账面价值和相关税费后的金额计入当期损益。固定资产的账面价值是固定资产成本扣减累计折旧和累计减值准备后的金额。 <westbank> Article 23When an enterprise sells, transfers or discards any fixed asset, or when any fixed asset of an enterprise is damaged or destroyed, the enterprise shall deduct the book value and relevant taxes from the disposal income, and include the amount in the current profits and losses. The book value of the fixed assets is the amount after deducting the accumulative depreciation and accumulative impairment provision from the cost of the fixed assets. 固定资产盘亏造成的损失，应当计入当期损益。 <westbank> The losses of inventories of the fixed assets shall be included in the current profits and losses. 第二十四条企业根据本准则第六条 的规定，将发生的固定资产后续支出计入固定资产成本的，应当终止确认被替换部分的账面价值。 <westbank> Article 24Where an enterprise includes the subsequent disbursements for a fixed asset in the cost of the fixed asset in accordance with Article 6 of these Standards, the book value of the substituted part shall be terminated the recognition as the cost of the fixed asset. 第六章 披露 <westbank> Chapter VI Disclosure 第二十五条企业应当在附注中披露与固定资产有关的下列信息： <westbank> Article 25An enterprise shall, in the notes, disclose the information concerning fixed assets as follows: （一）固定资产的确认条件、分类、计量基础和折旧方法。 <westbank> (1)The conditions of recognition, classifications, measurement basis and depreciation methods for the fixed assets; （二）各类固定资产的使用寿命、预计净残值和折旧率。 <westbank> (2)The useful lives, expected net salvage values, and depreciation rates of the various fixed assets; （三）各类固定资产的期初和期末原价、累计折旧额及固定资产减值准备累计金额。 <westbank> (3)The original prices at the beginning and the end, the amount of accumulative depreciation, and accumulative amount of the impairment provisions for fixed assets. （四）当期确认的折旧费用。 <westbank> (4)The current recognition of the depreciation disbursements; （五）对固定资产所有权的限制及其金额和用于担保的固定资产账面价值。 <westbank> (5)The limits on the ownership of the fixed assets, the amount of the fixed assets, and the book value of fixed assets used for guaranties; and （六）准备处置的固定资产名称、账面价值、公允价值、预计处置费用和预计处置时间等。 <westbank> (6)The name, book value, fair value, expected disposal expenses, and expected disposal costs and the expected time for disposal, etc.. |
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