企業會計准則英文版
企業會計准則
accounting standards for business enterprise
Ⅱ 求美國通用會計准則中英文對照版
Assumptions[edit]
Business Entity: assumes that the business is separate from its owners or other businesses. Revenue and expense should be kept separate from personal expenses.
Going Concern: assumes that the business will be in operation indefinitely. This validates the methods of asset capitalization, depreciation, andamortization. Only when liquidation is certain this assumption is not applicable. The business will continue to exist in the unforeseeable future.
Monetary Unit principle: assumes a stable currency is going to be the unit of record. The FASB accepts the nominal value of the US Dollar as the monetary unit of record unadjusted for inflation.
The Time-period principle implies that the economic activities of an enterprise can be divided into artificial time periods.
Principles[edit]
Historical cost principle requires companies to account and report based on acquisition costs rather than fair market value for most assets and liabilities. This principle provides information that is reliable (removing opportunity to provide subjective and potentially biased market values), but not very relevant. Thus there is a trend to use fair values. Most debts and securities are now reported at market values.
Revenue recognition principle holds that companies may not record revenue until (1) it is realized or realizable and (2) when it is earned. The flow of cash does not have any bearing on the recognition of revenue. This is the essence of accrual basis accounting. Conversely, however, losses must be recognized when their occurrence becomes probable, whether or not it has actually occurred. This comports with the constraint of conservatism, yet brings it into conflict with the constraint of consistency, in that reflecting revenues/gains is inconsistent with the way in which losses are reflected.
Matching principle. Expenses have to be matched with revenues as long as it is reasonable to do so. Expenses are recognized not when the work is performed, or when a proct is proced, but when the work or the proct actually makes its contribution to revenue. Only if no connection with revenue can be established, cost may be charged as expenses to the current period (e.g. office salaries and other administrative expenses). This principle allows greater evaluation of actual profitability and performance (shows how much was spent to earn revenue). Depreciation and Cost of Goods Sold are good examples of application of this principle.
Full disclosure principle. Amount and kinds of information disclosed should be decided based on trade-off analysis as a larger amount of information costs more to prepare and use. Information disclosed should be enough to make a judgment while keeping costs reasonable. Information is presented in the main body of financial statements, in the notes or as supplementary information
維基上給的。
Ⅲ "企業會計准則"翻譯成英語
In the new accounting standards for enterprises no. 18 - the income tax law enacted in no income tax accounting standards before, only the business enterprise income tax the accountancy handles the provisional regulations (1994), the accounting standards for enterprises - income tax accounting (draft) (1995), enterprise accounting practice in 2001, mainly is promulgated in accordance with the relevant provisions of enterprise accounting system. Based on the related concepts and tax calculation method, account Settings, accounting recognition and measurement, etc, to compare the income tax accounting standards and the comprehensive analysis of relevant set proposed own view.
Ⅳ 求！<<企業會計准則第7號——非貨幣性資產交換>>應用指南的英文版本
Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets
你搜一下吧,網上有的
Ⅳ 07新會計准則會計科目名稱英文版
1 資產 assets
11~ 12 流動資產 current assets
111 現金及約當現金 cash and cash equivalents
1111 庫存現金 cash on hand
1112 零用金/周轉金 petty cash/revolving funds
1113 銀行存款 cash in banks
1116 在途現金 cash in transit
1117 約當現金 cash equivalents
1118 其它現金及 約當現金 other cash and cash equivalents
112 短期投資 short-term investment
1121 短期投資 -股票 short-term investments - stock
1122 短期投資 -短期票券 short-term investments - short-term notes and bills
1123 短期投資 -政府債券 short-term investments - government bonds
1124 短期投資 -受益憑證 short-term investments - beneficiary certificates
1125 短期投資 -公司債 short-term investments - corporate bonds
1128 短期投資 -其它 short-term investments - other
1129 備抵短期投資跌價損失 allowance for rection of short-term investment to market
113 應收票據 notes receivable
1131 應收票據 notes receivable
1132 應收票據貼現 discounted notes receivable
1137 應收票據 -關系人 notes receivable - related parties
1138 其它應收票據 other notes receivable
1139 備抵呆帳 －應收票據 allowance for uncollec- tible accounts- notes receivable
114 應收帳款 accounts receivable
1141 應收帳款 accounts receivable
1142 應收分期帳款 installment accounts receivable
1147 應收帳款 -關系人 accounts receivable - related parties
1149 備抵呆帳 －應收帳款 allowance for uncollec- tible accounts - accounts receivable
118 其它應收款 other receivables
1181 應收出售遠匯款 forward exchange contract receivable
1182 應收遠匯款 -外幣 forward exchange contract receivable - foreign currencies
1183 買賣遠匯折價 discount on forward ex-change contract
1184 應收收益 earned revenue receivable
1185 應收退稅款 income tax refund receivable
1187 其它應收款 - 關系人 other receivables - related parties
1188 其它應收款 - 其它 other receivables - other
1189 備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables
121~122 存貨 inventories
1211 商品存貨 merchandise inventory
1212 寄銷商品 consigned goods
1213 在途商品 goods in transit
1219 備抵存貨跌價損失 allowance for rection of inventory to market
1221 製成品 finished goods
1222 寄銷製成品 consigned finished goods
1223 副產品 by-procts
1224 在製品 work in process
1225 委外加工 work in process - outsourced
1226 原料 raw materials
1227 物料 supplies
1228 在途原物料 materials and supplies in transit
1229 備抵存貨跌價損失 allowance for rection of inventory to market
125 預付費用 prepaid expenses
1251 預付薪資 prepaid payroll
1252 預付租金 prepaid rents
1253 預付保險費 prepaid insurance
1254 用品盤存 office supplies
1255 預付所得稅 prepaid income tax
1258 其它預付費用 other prepaid expenses
126 預付款項 prepayments
1261 預付貨款 prepayment for purchases
1268 其它預付款項 other prepayments
128~129 其它流動資產 other current assets
1281 進項稅額 VAT paid ( or input tax)
1282 留抵稅額 excess VAT paid (or overpaid VAT)
1283 暫付款 temporary payments
1284 代付款 payment on behalf of others
1285 員工借支 advances to employees
1286 存出保證金 refundable deposits
1287 受限制存款 certificate of deposit-restricted
1291 遞延所得稅資產 deferred income tax assets
1292 遞延兌換損失 deferred foreign exchange losses
1293 業主(股東)往來 owners'(stockholders') current account
1294 同業往來 current account with others
1298 其它流動資產-其它 other current assets - other
13 基金及長期投資 funds and long-term investments
131 基金 funds
1311 償債基金 redemption fund (or sinking fund)
1312 改良及擴充基金 fund for improvement and expansion
1313 意外損失准備基金 contingency fund
1314 退休基金 pension fund
1318 其它基金 other funds
132 長期投資 long-term investments
1321 長期股權投資 long-term equity investments
1322 長期債券投資 long-term bond investments
1323 長期不動產投資 long-term real estate in-vestments
1324 人壽保險現金解約價值 cash surrender value of life insurance
1328 其它長期投資 other long-term investments
1329 備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments
14~ 15 固定資產 property , plant, and equipment
141 土地 land
1411 土地 land
1418 土地-重估增值 land - revaluation increments
142 土地改良物 land improvements
1421 土地改良物 land improvements
1428 土地改良物 -重估增值 land improvements - revaluation increments
1429 累積折舊 -土地改良物 accumulated depreciation - land improvements
143 房屋及建物 buildings
1431 房屋及建物 buildings
1438 房屋及建物 -重估增值 buildings -revaluation increments
1439 累積折舊 -房屋及建物 accumulated depreciation - buildings
144~146 機(器)具及設備 machinery and equipment
1441 機(器)具 machinery
1448 機(器)具 -重估增值 machinery - revaluation increments
1449 累積折舊 -機(器)具 accumulated depreciation - machinery
151 租賃資產 leased assets
1511 租賃資產 leased assets
1519 累積折舊 -租賃資產 accumulated depreciation - leased assets
152 租賃權益改良 leasehold improvements
1521 租賃權益改良 leasehold improvements
1529 累積折舊- 租賃權益改良 accumulated depreciation - leasehold improvements
156 未完工程及預付購置設備款 construction in progress and prepayments for equipment
1561 未完工程 construction in progress
1562 預付購置設備款 prepayment for equipment
158 雜項固定資產 miscellaneous property, plant, and equipment
1581 雜項固定資產 miscellaneous property, plant, and equipment
1588 雜項固定資產-重估增值 miscellaneous property, plant, and equipment - revaluation increments
1589 累積折舊- 雜項固定資產 accumulated depreciation - miscellaneous property, plant, and equipment
16 遞耗資產 depletable assets
161 遞耗資產 depletable assets
1611 天然資源 natural resources
1618 天然資源 -重估增值 natural resources -revaluation increments
1619 累積折耗 -天然資源 accumulated depletion - natural resources
17 無形資產 intangible assets
171 商標權 trademarks
1711 商標權 trademarks
172 專利權 patents
1721 專利權 patents
173 特許權 franchise
1731 特許權 franchise
174 著作權 right
1741 著作權 right
175 計算機軟體 computer software
1751 計算機軟體 computer software cost
176 商譽 goodwill
1761 商譽 goodwill
177 開辦費 organization costs
1771 開辦費 organization costs
178 其它無形資產 other intangibles
1781 遞延退休金成本 deferred pension costs
1782 租賃權益改良 leasehold improvements
1788 其它無形資產-其它 other intangible assets - other
18 其它資產 other assets
181 遞延資產 deferred assets
1811 債券發行成本 deferred bond issuance costs
1812 長期預付租金 long-term prepaid rent
1813 長期預付保險費 long-term prepaid insurance
1814 遞延所得稅資產 deferred income tax assets
1815 預付退休金 prepaid pension cost
1818 其它遞延資產 other deferred assets
182 閑置資產 idle assets
1821 閑置資產 idle assets
184 長期應收票據及款項與催收帳款 long-term notes , accounts and overe receivables
1841 長期應收票據 long-term notes receivable
1842 長期應收帳款 long-term accounts receivable
1843 催收帳款 overe receivables
1847 長期應收票據及款項與催收帳款-關系人 long-term notes, accounts and overe receivables- related parties
1848 其它長期應收款項 other long-term receivables
1849 備抵呆帳-長期應收票據及款項與催收帳款 allowance for uncollectible accounts - long-term notes, accounts and overe receivables
185 出租資產 assets leased to others
1851 出租資產 assets leased to others
1858 出租資產 -重估增值 assets leased to others - incremental value from revaluation
1859 累積折舊 -出租資產 accumulated depreciation - assets leased to others
186 存出保證金 refundable deposit
1861 存出保證金 refundable deposits
188 雜項資產 miscellaneous assets
1881 受限制存款 certificate of deposit - restricted
1888 雜項資產 -其它 miscellaneous assets - other
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2 負債 liabilities
21~ 22 流動負債 current liabilities
211 短期借款 short-term borrowings(debt)
2111 銀行透支 bank overdraft
2112 銀行借款 bank loan
2114 短期借款 -業主 short-term borrowings - owners
2115 短期借款 -員工 short-term borrowings - employees
2117 短期借款 -關系人 short-term borrowings- related parties
2118 短期借款 -其它 short-term borrowings - other
212 應付短期票券 short-term notes and bills payable
2121 應付商業本票 commercial paper payable
2122 銀行承兌匯票 bank acceptance
2128 其它應付短期票券 other short-term notes and bills payable
2129 應付短期票券折價 discount on short-term notes and bills payable
213 應付票據 notes payable
2131 應付票據 notes payable
2137 應付票據 -關系人 notes payable - related parties
2138 其它應付票據 other notes payable
214 應付帳款 accounts pay able
2141 應付帳款 accounts payable
2147 應付帳款 -關系人 accounts payable - related parties
216 應付所得稅 income taxes payable
2161 應付所得稅 income tax payable
217 應付費用 accrued expenses
2171 應付薪工 accrued payroll
2172 應付租金 accrued rent payable
2173 應付利息 accrued interest payable
2174 應付營業稅 accrued VAT payable
2175 應付稅捐 -其它 accrued taxes payable- other
2178 其它應付費用 other accrued expenses payable
218~219 其它應付款 other payables
2181 應付購入遠匯款 forward exchange contract payable
2182 應付遠匯款 -外幣 forward exchange contract payable - foreign currencies
2183 買賣遠匯溢價 premium on forward exchange contract
2184 應付土地房屋款 payables on land and building purchased
2185 應付設備款 Payables on equipment
2187 其它應付款 -關系人 other payables - related parties
2191 應付股利 dividend payable
2192 應付紅利 bonus payable
2193 應付董監事酬勞 compensation payable to directors and supervisors
2198 其它應付款 -其它 other payables - other
226 預收款項advance receipts
2261 預收貨款 sales revenue received in advance
2262 預收收入 revenue received in advance
2268 其它預收款 other advance receipts
227 一年或一營業周期內到期長期負債 long-term liabilities -current portion
2271 一年或一營業周期內到期公司債 corporate bonds payable - current portion
2272 一年或一營業周期內到期長期借款 long-term loans payable - current portion
2273 一年或一營業周期內到期長期應付票據及款項 long-term notes and accounts payable e within one year or one operating cycle
2277 一年或一營業周期內到期長期應付票據及款項-關系人 long-term notes and accounts payables to related parties - current portion
2278 其它一年或一營業周期內到期長期負債 other long-term lia- bilities - current portion
228~229 其它流動負債 other current liabilities
2281 銷項稅額 VAT received(or output tax)
2283 暫收款 temporary receipts
2284 代收款 receipts under custody
2285 估計售後服務/保固負債 estimated warranty liabilities
2291 遞延所得稅負債 deferred income tax liabilities
2292 遞延兌換利益 deferred foreign exchange gain
2293 業主(股東)往來 owners' current account
2294 同業往來 current account with others
2298 其它流動負債-其它 other current liabilities - others
23 長期負債 long-term liabilities
231 應付公司債 corporate bonds payable
2311 應付公司債 corporate bonds payable
2319 應付公司債溢(折)價 premium(discount) on corporate bonds payable
232 長期借款 long-term loans payable
2321 長期銀行借款 long-term loans payable - bank
2324 長期借款 -業主 long-term loans payable - owners
2325 長期借款 -員工 long-term loans payable - employees
2327 長期借款 -關系人 long-term loans payable - related parties
2328 長期借款 -其它 long-term loans payable - other
233 長期應付票據及款項 long-term notes and accounts payable
2331 長期應付票據 long-term notes payable
2332 長期應付帳款 long-term accounts pay-able
2333 長期應付租賃負債 long-term capital lease liabilities
2337 長期應付票據及款項 -關系人 Long-term notes and accounts payable - related parties
2338 其它長期應付款項 other long-term payables
234 估計應付土地增值稅 accrued liabilities for land value increment tax
2341 估計應付土地增值稅 estimated accrued land value incremental tax pay-able
235 應計退休金負債 accrued pension liabilities
2351 應計退休金負債 accrued pension liabilities
238 其它長期負債 other long-term liabilities
2388 其它長期負債-其它 other long-term liabilities - other
28 其它負債 other liabilities
281 遞延負債 deferred liabilities
2811 遞延收入 deferred revenue
2814 遞延所得稅負債 deferred income tax liabilities
2818 其它遞延負債 other deferred liabilities
286 存入保證金 deposits received
2861 存入保證金 guarantee deposit received
288 雜項負債 miscellaneous liabilities
2888 雜項負債 -其它 miscellaneous liabilities - other
================================================================================
3 所有者權益 owners' equity
31 資本 capital
311 資本（或股本） capital
3111 普通股股本 capital - common stock
3112 特別股股本 capital - preferred stock
3113 預收股本 capital collected in advance
3114 待分配股票股利 stock dividends to be distributed
3115 資本 capital
32 資本公積 additional paid-in capital
321 股票溢價 paid-in capital in excess of par
3211 普通股股票溢價 paid-in capital in excess of par- common stock
3212 特別股股票溢價 paid-in capital in excess of par- preferred stock
323 資產重估增值准備 capital surplus from assets revaluation
3231 資產重估增值准備 capital surplus from assets revaluation
324 處分資產溢價公積 capital surplus from gain on disposal of assets
3241 處分資產溢價公積 capital surplus from gain on disposal of assets
325 合並公積 capital surplus from business combination
3251 合並公積 capital surplus from business combination
326 受贈公積 donated surplus
3261 受贈公積 donated surplus
328 其它資本公積 other additional paid-in capital
3281 權益法長期股權投資資本公積 additional paid-in capital from investee under equity method
3282 資本公積- 庫藏股票交易 additional paid-in capital - treasury stock trans-actions
33 保留盈餘(或累積虧損) retained earnings (accumulated deficit)
331 法定盈餘公積 legal reserve
3311 法定盈餘公積 legal reserve
332 特別盈餘公積 special reserve
3321 意外損失准備 contingency reserve
3322 改良擴充准備 improvement and expansion reserve
3323 償債准備 special reserve for redemption of liabilities
3328 其它特別盈餘公積 other special reserve
335 未分配盈餘(或累積虧損) retained earnings-unappropriated (or accumulated deficit)
3351 累積盈虧 accumulated profit or loss
3352 前期損益調整 prior period adjustments
3353 本期損益 net income or loss for current period
34 權益調整 equity adjustments
341 長期股權投資未實現跌價損失 unrealized loss on market value decline of long-term equity investments
3411 長期股權投資未實現跌價損失 unrealized loss on market value decline of long-term equity investments
342 累積換算調整數 cumulative translation adjustment
3421 累積換算調整數 cumulative translation adjustments
343 未認列為退休金成本之凈損失 net loss not recognized as pension cost
3431 未認列為退休金成本之凈損失 net loss not recognized as pension costs
35 庫藏股 treasury stock
351 庫藏股 treasury stock
3511 庫藏股 treasury stock
36 少數股權 minority interest
361 少數股權 minority interest
3611 少數股權 minority interest
================================================================================
4 營業收入 operating revenue
41 銷貨收入 sales revenue
411 銷貨收入 sales revenue
4111 銷貨收入 sales revenue
4112 分期付款銷貨收入 installment sales revenue
417 銷貨退回 sales return
4171 銷貨退回 sales return
419 銷貨折讓 sales allowances
4191 銷貨折讓 sales discounts and allowances
46 勞務收入 service revenue
461 勞務收入 service revenue
4611 勞務收入 service revenue
47 業務收入 agency revenue
471 業務收入 agency revenue
4711 業務收入 agency revenue
48 其它營業收入 other operating revenue
488 其它營業收入-其它 other operating revenue
4888 其它營業收入-其它 other operating revenue - other
===============================================================
Ⅵ 求新會計准則財務報表英文版
Subject: 中英文對照財務報表(含資產負債、利潤表及分配表、現金流量表和多個成本費用表格).xls
請在郵箱附件中下載
Ⅶ 2006企業會計准則英文版哪裡找
http://lioukaichao888.bokee.com/viewdiary.18655365.html
No.1 – Inventories
Cai Kuai [2006] No.3
February 15, 2006
Chapter I General Provisions
Article 1 These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating there cognition of the inventories, measurement and disclosure of related information. .
Article 2 Other relevant accounting standards shall apply to such items as follows:
(1) The Accounting Standard for Business Enterprises No. 5 - Biological Assets shall apply to the consumptive biological assets.
(2)The Accounting Standard for Business Enterprises No. 15 – Construction Contracts shall apply to the costs of the inventories together through construction contracts.
Chapter II Recognition
Article 3 The term "inventories" refers to finished procts or merchandise possessed by an enterprise for sale in the daily of business, or work in progress in the process of proction, or materials and supplies to be consumed in the process of proction or offering labor service.
Article 4 The inventories shall not be recognized unless they satisfy such conditions simultaneously as follows:
(1) The economic benefits pertinent to the inventories are likely to flow into the enterprise; and
(2) The cost of the inventories can be measured reliably.
Chapter III Measurement
Article 5 The inventories shall be initially measured in light of their cost. The cost of inventory consists of purchase costs, processing costs and other costs.
Article 6 The purchase costs of inventories consists of the purchase price, relevant taxes, transport fees, loading and unloading fees, insurance premium sand other expenses that may be relegated to the purchase costs of inventories.
Article 7 The processing costs of inventories consist of the direct labor and proction overheads allocated according to a particular method. The "proction overheads" refers to all indirect expenses happened in the process of manufacturing procts and providing labor services by an enterprise. An enterprise shall, according to the nature of the proction overheads, choose the reasonable method for the allocation of proction overheads. If two or more kinds of procts are manufactured in the same proction process, and the processing cost for each proct is unable to be separated from that of others directly, the processing costs shall be allocated among the procts in a reasonable way.
Article 8 "Other costs of inventories" refers to those costs, other than purchase costs and processing costs, happened in bringing the inventories to their present
location and condition.
Article 9 The following expenses shall be recognized as current profits and losses as they are happened, which shall not be included in the cost of inventories:
(1) The direct materials, direct labor and proction overheads that are abnormally consumed;
(2) The storage expenses (excluding the expenses which are necessary in the proction process for reach the next proction stage); and(3)?Other expenses that cannot be included in the costs happened in bringing the inventories to their present location and condition.
Article 10 The borrowing costs, which shall be included in the cost of inventories, shall be disposed in accordance with the Accounting Standard for Enterprises No. 17 - Borrowing costs.
Article 11 The cost of inventories invested by an investor shall be ascertained in accordance with the value as stipulated in the investment contract or agreement, unless it is not stipulated fair in the contract or agreement.
Article 12 The cost of agricultural procts in the harvest, and the cost of inventories obtained by the exchange of non-monetary assets, recombination of liabilities and merger of enterprises shall be ascertained in accordance with the Accounting Standard for Business Enterprises No. 5 - Biological Assets, Accounting Standard for Business Enterprises No. 7 - Exchange of Non-monetary Assets, Accounting Standard for Business Enterprises No. 12 - Debt Restructuring sand Accounting Standard for Business Enterprises No.20 -Business Combinations, respectively.
Article 13 Where an enterprise provides labor service, the direct labor expenses, other direct expenses as well as the indirect expenses included thereto shall be included in the cost of inventories. Article 14 An enterprise shall confirm the actual cost of sending out inventories by employing the first-in-first-out method, the weighted average method or the specific identification method. The cost of sending out inventories of items with similar nature and purpose shall be confirmed by employing the same cost calculation method. Generally, the cost of non-substitutable inventories, and goods purchased and proced as well as the labor services offered for specific projects, the cost of sending out shall be confirmed by employing the specific identification method. As to the inventories, which have been already sold, their costs shall be carried forward as the current profits and losses and the relevant provision for the loss on decline in value of inventories shall also be carried forward. Article 15 On the date of balance sheet, the inventories shall be measured whichever is lower in accordance with the cost and the net realizable value. If the cost of inventories is higher than the net realizable value, the provision for the loss on decline in value of inventories shall be made and be included in the current profits and losses. The net realizable value refers to in the daily business activity the amount after decting the estimated cost of completion, estimated sale expense and relevant taxes from the estimated sale price of inventories. Article 16 An enterprise shall confirm the net realizable value of inventories on the ground of reliable evidence obtained, taking into consideration of the purpose for holding inventories and the effects of events occurring after the date of the balance sheet. The materials held for proction shall be measured at cost if the net realizable value of the finished procts is higher than the cost. If a decline of the value of materials shows that the net realizable value of the finished procts is lower than the cost, the materials shall be measured at the net realizable value.
Article 17 The net realizable value of inventories held for the execution of sales contracts or labor contracts shall be calculated on the ground of the contract price.
If an enterprise holds more inventories than the quantities subscribed in the sales contract, the net realizable value of the excessive part of the inventories shall be calculated on the ground of the general sales price.
Article 18 Ordinarily an enterprise shall make provision for loss on decline in value of inventories on the ground of each item of inventories.
For inventories with large quantity and relatively low unit prices, the provision for loss on decline in value of inventories shall be made on the ground of the categories of inventories.
For the inventories related to the series of procts manufactured and sold in the same area, and of which the final use or purpose is identical or similar there to, and if it is difficult to measure them by separating them from other items, the provision for loss on decline in value of inventories shall be made on a combination basis.
Article 19 An enterprise shall confirm the net realizable value of inventories on the balance sheet date. If the factors causing any write-down of the inventories have disappeared, the amount of write-down shall be resumed and be reversed from the provision for the loss on decline in value of inventories that has been made. The reversed amount shall be included in the current profits and losses.
Article 20 An enterprise shall amortize the easily consumed procts of low value and packing articles and supplies by employing the one-off write-off method or equal-split amortization method and bring it in the cost of the relevant assets or in the current profits and losses.
Article 21 For any damage to the inventories of an enterprise, the enterprise shall include the amount after decting the book value and relevant taxes from the disposal income in the current profits and losses. The book value of inventories shall refer to the amount after decting the accumulative provision for loss on decline in value of inventories from the cost of inventories. The loss of inventories shall be included in the current profits and losses. Chapter IV Disclosure
Article 22 An enterprise shall, in the notes, disclose the information concerning to inventories as follows:
(1) The book value of all inventories at the beginning and end of the period;
(2) The methods to confirm the cost of sending out inventories;
(3)The basis for confirming the net realizable value of inventories, the methods to make provision for the loss on decline in value of inventories, the amount of the provision for loss on decline in value of inventories to be reversed in the current period, as well as the relevant information about the making and reversion of the provision for loss on decline in value ofinventories.
(4) The book value of inventories used for a guaranty.
Ⅷ 最新企業會計准則英文版
國際會計准則2010版-英文版
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我也下載了，解壓縮後，是PDF格式的。