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會(huì)計(jì)英語(yǔ)之固定資產(chǎn)
中國(guó)《企業(yè)會(huì)計(jì)準(zhǔn)則第四號(hào)——固定資產(chǎn)》和國(guó)際會(huì)計(jì)準(zhǔn)則IAS16——Property Plant and Equipment對(duì)固定資產(chǎn)的確認(rèn)、初始計(jì)量的規(guī)定，并分析中國(guó)《企業(yè)會(huì)計(jì)準(zhǔn)則第四號(hào)——固定資產(chǎn)》和國(guó)際會(huì)計(jì)準(zhǔn)則IAS16對(duì)固定資產(chǎn)后續(xù)計(jì)量的處理差異。需要指出的是，投資性房地產(chǎn)的會(huì)計(jì)處理與一般性固定資產(chǎn)的會(huì)計(jì)處理存在一些差異。因此，本期分析的固定資產(chǎn)準(zhǔn)則不包括投資性房地產(chǎn)在內(nèi)。下面是yjbys小編為大家?guī)?lái)的關(guān)于固定資產(chǎn)的會(huì)計(jì)英語(yǔ)，歡迎閱讀。
1固定資產(chǎn)的含義和確認(rèn)
(一)固定資產(chǎn)的含義
中國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則第4號(hào)《固定資產(chǎn)》中指出:"固定資產(chǎn)，是指同時(shí)具有下列特征的有形資產(chǎn)：
1.為生產(chǎn)商品、提供勞務(wù)、出租或經(jīng)營(yíng)管理而持有的;
2.使用壽命超過(guò)一個(gè)會(huì)計(jì)年度。使用壽命，是指企業(yè)使用固定資產(chǎn)的預(yù)計(jì)期間，或者該固定資產(chǎn)所能生產(chǎn)產(chǎn)品或提供勞務(wù)的數(shù)量”。
國(guó)際會(huì)計(jì)準(zhǔn)則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)固定資產(chǎn)的確認(rèn)
中國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則第4號(hào)《固定資產(chǎn)》第四條要求：“固定資產(chǎn)同時(shí)滿足下列條件的，才能予以確認(rèn)：
1.與該固定資產(chǎn)有關(guān)的經(jīng)濟(jì)利益很可能流入企業(yè);
2.該固定資產(chǎn)的成本能夠可靠地計(jì)量。
國(guó)際會(huì)計(jì)準(zhǔn)則IAS 16(Property, Plant and Equipment)對(duì)固定資產(chǎn)確認(rèn)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固定資產(chǎn)的初始計(jì)量
中國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則第4號(hào)《固定資產(chǎn)》第三章的第七條要求：“固定資產(chǎn)應(yīng)當(dāng)按照成本進(jìn)行初始計(jì)量”，第八條要求：“外購(gòu)固定資產(chǎn)的成本，包括購(gòu)買(mǎi)價(jià)款、相關(guān)稅費(fèi)、使固定資產(chǎn)達(dá)到預(yù)定可使用狀態(tài)前所發(fā)生的可歸屬于該項(xiàng)資產(chǎn)的運(yùn)輸費(fèi)、裝卸費(fèi)、安裝費(fèi)和專(zhuān)業(yè)人員服務(wù)費(fèi)等”。第十三條要求：“確定固定資產(chǎn)成本時(shí)，應(yīng)當(dāng)考慮預(yù)計(jì)棄置費(fèi)用因素”。
國(guó)際會(huì)計(jì)準(zhǔn)則IAS 16(Property, Plant and Equipment)對(duì)固定資產(chǎn)初始計(jì)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 comprises:
(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固定資產(chǎn)的后續(xù)計(jì)量
我國(guó)會(huì)計(jì)準(zhǔn)則和國(guó)際會(huì)計(jì)準(zhǔn)則關(guān)于固定資產(chǎn)的后續(xù)計(jì)量存在差異。
(一)中國(guó)《固定資產(chǎn)》準(zhǔn)則的規(guī)定
中國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則使用成本法進(jìn)行固定資產(chǎn)后續(xù)計(jì)量。準(zhǔn)則要求在對(duì)固定資產(chǎn)進(jìn)行后續(xù)計(jì)量時(shí)，企業(yè)應(yīng)當(dāng)對(duì)所有固定資產(chǎn)計(jì)提折舊，并且定期進(jìn)行資產(chǎn)減值測(cè)試。固定資產(chǎn)的賬面價(jià)值應(yīng)該為初始成本減去累計(jì)折舊以及累計(jì)減值損失。
《固定資產(chǎn)》準(zhǔn)則未規(guī)定可以使用重估價(jià)值法(revaluation model)進(jìn)行固定資產(chǎn)的后續(xù)計(jì)量。
(二)國(guó)際會(huì)計(jì)準(zhǔn)則(IAS 16)的規(guī)定
1.成本法與重估價(jià)值法
在國(guó)際會(huì)計(jì)準(zhǔn)則(IAS 16)中，固定資產(chǎn)(property, plant and equipment)的后續(xù)計(jì)量有兩種方法：成本法(cost model)和重估價(jià)值法(revaluation model)。企業(yè)可以選擇其中一種方法進(jìn)行會(huì)計(jì)處理。但是，IAS16要求，一旦選定固定資產(chǎn)后續(xù)計(jì)量的方法，需要將此方法運(yùn)用于“整組固定資產(chǎn)”。
“An entity shall choose either the cost model or the revaluation model as its accounting policy and shall apply that policy to an entire class of property, plant and equipment.”
對(duì)于成本法的表述，中國(guó)會(huì)計(jì)準(zhǔn)則和國(guó)際會(huì)計(jì)準(zhǔn)則是類(lèi)似的。IAS16中對(duì)成本法的表述是：“Cost model——After recognition as an asset, an item of property, plant and equipment shall be carried at its cost less any accumulated depreciation and any accumulated impairment losses.”
IAS16中對(duì)重估價(jià)值法的表述包括：
第一，在國(guó)際會(huì)計(jì)準(zhǔn)則中，重估價(jià)值法要求如果某一固定資產(chǎn)的公允價(jià)值可以可靠計(jì)量，那么該固定資產(chǎn)應(yīng)當(dāng)以公允價(jià)值在財(cái)務(wù)報(bào)表中列示。在重估價(jià)值法下，固定資產(chǎn)的列示價(jià)值應(yīng)該為其在重新估計(jì)日的公允價(jià)值減去隨后的累計(jì)折舊和累計(jì)減值損失。
"Revaluation model——After 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 accumulated depreciation and subsequent accumulated impairment losses."
第二，“重新估計(jì)”應(yīng)該定期進(jìn)行，以確保固定資產(chǎn)的賬面價(jià)值不會(huì)和報(bào)告期期末的公允價(jià)值存在重大差異。
"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，如果一項(xiàng)資產(chǎn)的賬面價(jià)值因?yàn)橹匦鹿烙?jì)而上升了，那么增加值應(yīng)該計(jì)入其他綜合收益，同時(shí)累計(jì)計(jì)入所有者權(quán)益。但是，如果是由于固定資產(chǎn)減值的轉(zhuǎn)回產(chǎn)生的賬面價(jià)值增加，此增加值應(yīng)該計(jì)入損益。
If an asset’s carrying amount is increased as a result of a revaluation, the increase shall be recognised in other comprehensive income and accumulated 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，如果一項(xiàng)資產(chǎn)的賬面價(jià)值因?yàn)橹匦鹿烙?jì)而下降了，那么減少值應(yīng)該計(jì)入損益。但是，如果此前該資產(chǎn)有由于重估導(dǎo)致賬面價(jià)值上升且將增加值計(jì)入了其他綜合收益，同時(shí)增加所有者權(quán)益的情況，此次減少值應(yīng)首先抵減此前的增加值，即抵減之前增加的其他綜合收益，同時(shí)抵減之前增加的所有者權(quán)益。如果之前的增值部分不夠抵減，再將差值計(jì)入損益。
If an asset’s 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 comprehensive income to the extent of any credit balance existing in the revaluation surplus in respect of that asset. The decrease recognised in other comprehensive income reduces the amount accumulated in equity under the heading of revaluation surplus.
2、整組固定資產(chǎn)
國(guó)際會(huì)計(jì)準(zhǔn)則IAS16對(duì)何謂“整組固定資產(chǎn)”(An entire class of property, plant and equipment)進(jìn)行了解釋。整組固定資產(chǎn)指在經(jīng)濟(jì)實(shí)體的運(yùn)營(yíng)過(guò)程中有相似性質(zhì)和用途的一組資產(chǎn)。
下面列舉一些“整組固定資產(chǎn)”的分類(lèi)的例子：
(1)土地;
(2)土地和建筑物;
(3)機(jī)械;
(4)船舶;
(5)航空器;
(6)機(jī)動(dòng)車(chē)輛;
(7)家私及器具;
(8)辦公設(shè)備;
(9)生產(chǎn)性植物
A class of property, plant and equipment is a grouping of assets of a similar nature and use in an entity’s 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.”
在中國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則第四號(hào)《固定資產(chǎn)》中沒(méi)有 “整組固定資產(chǎn)”這個(gè)概念。
(三)中國(guó)《固定資產(chǎn)》準(zhǔn)則不使用重估價(jià)值法進(jìn)行后續(xù)計(jì)量的原因
從IAS16可以看出，重估價(jià)值法以公允價(jià)值為基礎(chǔ)，是公允價(jià)值計(jì)量屬性的體現(xiàn)和具體運(yùn)用。為提供有助于決策的會(huì)計(jì)信息，國(guó)際會(huì)計(jì)準(zhǔn)則的制訂和演變趨勢(shì)越來(lái)越強(qiáng)調(diào)公允價(jià)值計(jì)量。公允價(jià)值是活躍市場(chǎng)上的交易價(jià)格，以公允價(jià)值計(jì)量固定資產(chǎn)價(jià)值其實(shí)更吻合資產(chǎn)的定義中“預(yù)期能在未來(lái)給企業(yè)帶來(lái)經(jīng)濟(jì)利益”這一部分，可以更好地體現(xiàn)資產(chǎn)的本質(zhì)。針對(duì)國(guó)際會(huì)計(jì)準(zhǔn)則公允價(jià)值計(jì)量的相關(guān)研究表明，在會(huì)計(jì)信息環(huán)境好、投資者保護(hù)水平高的國(guó)家和地區(qū)，使用公允價(jià)值計(jì)量能夠提高會(huì)計(jì)信息的決策相關(guān)性、透明度、可比性和可信度。
我國(guó)《固定資產(chǎn)》對(duì)固定資產(chǎn)后續(xù)計(jì)量的成本法仍是盯住歷史成本，是歷史成本計(jì)量屬性的體現(xiàn)和具體運(yùn)用。雖然我國(guó)的企業(yè)會(huì)計(jì)準(zhǔn)則在不斷與國(guó)際會(huì)計(jì)準(zhǔn)則趨同的過(guò)程中，越來(lái)越多的引入公允價(jià)值計(jì)量屬性，但是，在固定資產(chǎn)缺乏活躍交易市場(chǎng)的情況下，如果使用估值模型，主觀判斷的估值參數(shù)可能降低會(huì)計(jì)信息的可靠性、可比性。我國(guó)的會(huì)計(jì)信息環(huán)境、投資者保護(hù)的法律水平仍有待提高。因此，在與國(guó)際會(huì)計(jì)準(zhǔn)則不斷趨同的過(guò)程中，我國(guó)準(zhǔn)則對(duì)投資性房地產(chǎn)引入公允價(jià)值計(jì)量(投資性房地產(chǎn)的公允價(jià)值計(jì)量模式也與國(guó)際會(huì)計(jì)準(zhǔn)則存在一些差異)，但是，對(duì)除投資性房地產(chǎn)以外的固定資產(chǎn)的后續(xù)計(jì)量的屬性仍持謹(jǐn)慎態(tài)度，目前只能使用成本法。
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