会计英语之固定资产

会计英语之固定资产 中国企业会计准则第四号固定资产和国际会计准则IAS16Property Plant and Equipment对固定资产的确认、初始计量的规定，并分析中国企业会计准则第四号固定资产和国际会计准则IAS16对固定资产后续计量的处理差异。需要指出的是，投资性房地产的会计处理与一般性固定资产的会计处理存在一些差异。因此，本期分析的固定资产准则不包括投资性房地产在内。下面是为大家带来的关于固定资产的会计英语，欢迎阅读。 1固定资产的含义和确认 (一)固定资产的含义 中国企业会计准则第4号固定资产中指出:固定资产，是指同时具有下列特征的有形资产： 1.为生产商品、提供劳务、出租或经营管理而持有的; 2.使用寿命超过一个会计年度。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”。 国际会计准则IAS 16(Property, Plant and Equipment)指出： Property, plant and equipment are tangible items that: (a) are held for use in the production or supply of goods or services,for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Useful life is: (a) the period over which an asset is expected to be available for use by an entity; or (b) the number of production or similar units expected to be obtainedfrom the asset by an entity. (二)固定资产的确认 中国企业会计准则第4号固定资产第四条要求：“固定资产同时满足下列条件的，才能予以确认： 1.与该固定资产有关的经济利益很可能流入企业; 2.该固定资产的成本能够可靠地计量。 国际会计准则IAS 16(Property, Plant and Equipment)对固定资产确认的表述如下： The cost of an item of property, plant and equipment shall be recognised as an asset if, and only if: (a) it is probable that future economic benefits associated with theitem will flow to the entity; and (b) the cost of the item can be measured reliably. 2固定资产的初始计量 中国企业会计准则第4号固定资产第三章的第七条要求：“固定资产应当按照成本进行初始计量”，第八条要求：“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”。第十三条要求：“确定固定资产成本时，应当考虑预计弃置费用因素”。 国际会计准则IAS 16(Property, Plant and Equipment)对固定资产初始计量的表述如下： An item of property, plant and equipment that qualifies for recognition as an asset shall be measured at its cost. The cost of an item of property, plant and equipment prises: (a) its purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates. (b) any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. (c) the initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located, the obligation for which an entity incurs either when the item is acquired or as a consequence of having used the item during a particular period for purposes other than to produce inventories during that period. 3固定资产的后续计量 我国会计准则和国际会计准则关于固定资产的后续计量存在差异。 (一)中国固定资产准则的规定 中国企业会计准则使用成本法进行固定资产后续计量。准则要求在对固定资产进行后续计量时，企业应当对所有固定资产计提折旧，并且定期进行资产减值测试。固定资产的账面价值应该为初始成本减去累计折旧以及累计减值损失。 固定资产准则未规定可以使用重估价值法(revaluation model)进行固定资产的后续计量。 (二)国际会计准则(IAS 16)的规定 1.成本法与重估价值法 在国际会计准则(IAS 16)中，固定资产(property, plant and equipment)的后续计量有两种方法：成本法(cost model)和重估价值法(revaluation model)。企业可以选择其中一种方法进行会计处理。但是，IAS16要求，一旦选定固定资产后续计量的方法，需要将此方法运用于“整组固定资产”。 “An entity shall choose either the cost model or the revaluation model as its aounting policy and shall apply that policy to an entire class of property, plant and equipment.” 对于成本法的表述，中国会计准则和国际会计准则是类似的。IAS16中对成本法的表述是：“Cost modelAfter recognition as an asset, an item of property, plant and equipment shall be carried at its cost less any aumulated depreciation and any aumulated impairment losses.” IAS16中对重估价值法的表述包括： 第一，在国际会计准则中，重估价值法要求如果某一固定资产的公允价值可以可靠计量，那么该固定资产应当以公允价值在财务报表中列示。在重估价值法下，固定资产的列示价值应该为其在重新估计日的公允价值减去随后的累计折旧和累计减值损失。 Revaluation modelAfter recognition as an asset, an item of property, plant and equipment whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent aumulated depreciation and subsequent aumulated impairment losses. 第二，“重新估计”应该定期进行，以确保固定资产的账面价值不会和报告期期末的公允价值存在重大差异。 Revaluations shall be made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period. 第三，如果一项资产的账面价值因为重新估计而上升了，那么增加值应该计入其他综合收益，同时累计计入所有者权益。但是，如果是由于固定资产减值的转回产生的账面价值增加，此增加值应该计入损益。 If an assets carrying amount is increased as a result of a revaluation, the increase shall be recognised in other prehensive ine and aumulated in equity under the heading of revaluation surplus.However, the increase shall be recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. 第四，如果一项资产的账面价值因为重新估计而下降了，那么减少值应该计入损益。但是，如果此前该资产有由于重估导致账面价值上升且将增加值计入了其他综合收益，同时增加所有者权益的情况，此次减少值应首先抵减此前的增加值，即抵减之前增加的其他综合收益，同时抵减之前增加的所有者权益。如果之前的增值部分不够抵减，再将差值计入损益。 If an assets carrying amount is decreased as a result of a revaluation, the decrease shall be recognised in profit or loss. However, the decrease shall be recognised in other prehensive ine to the extent of any credit balance existing in the revaluation surplus in respect of that asset. The decrease recognised in other prehensive ine reduces the amount aumulated in equity under the heading of revaluation surplus. 2、整组固定资产 国际会计准则IAS16对何谓“整组固定资产”(An entire class of property, plant and equipment)进行了解释。整组固定资产指在经济实体的运营过程中有相似性质和用途的一组资产。 下面列举一些“整组固定资产”的分类的例子： (1)土地; (2)土地和建筑物; (3)机械; (4)船舶; (5)航空器; (6)机动车辆; (7)家私及器具; (8)办公设备; (9)生产性植物 A class of property, plant and equipment is a grouping of assets of a similar nature and use in an entitys operations.The following are examples of separate classes: (a) land;(b) land and buildings;(c) machinery;(d) ships;(e) aircraft;(f) motor vehicles;(g) furniture and fixtures;(h) office equipment; and(i) bearer plants.” 在中国企业会计准则第四号固定资产中没有 “整组固定资产”这个概念。 (三)中国固定资产准则不使用重估价值法进行后续计量的原因 从IAS16可以看出，重估价值法以公允价值为基础，是公允价值计量属性的体现和具体运用。为提供有助于决策的会计信息，国际会计准则的制订和演变趋势越来越强调公允价值计量。公允价值是活跃市场上的交易价格，以公允价值计量固定资产价值其实更吻合资产的定义中“预期能在未来给企业带来经济利益”这一部分，可以更好地体现资产的本质。针对国际会计准则公允价值计量的相关研究表明，在会计信息环境好、投资者保护水平高的国家和地区，使用公允价值计量能够提高会计信息的决策相关性、透明度、可比性