企業(yè)會計準則08 號--資產減值(中英文對照)

1、企業(yè)會計準則第8 號資產減值Accounting Standard for Business Enterprises No. 8 - Impairment of Assets第一章 總則Chapter I General Provisions第一條 為了規(guī)范資產減值的確認、計量和相關信息的披露，根據企業(yè)會計準則基本準則，制定本準則。Article 1  To standardize the confirmation and measurement of the impairment of assets, and the disclosure of relevant informati

2、on, these Standards are formulated according to the Accounting Standard for Business Enterprises Basic Standards.第二條 資產減值，是指資產的可收回金額低于其賬面價值。Article 2  The term "impairment of assets" refers to that the recoverable amount of assets is lower than its carrying value.本準則中的資產，除了特別規(guī)定外，包括單項資

3、產和資產組。The assets as mentioned in these standards shall include single item assets and group assets.資產組，是指企業(yè)可以認定的最小資產組合，其產生的現(xiàn)金流入應當基本上獨立于其他資產或者資產組產生的現(xiàn)金流入。The term "group assets " refers to a minimum combination of assets that may be recognized by an enterprise, by which the flow-in cash gene

4、rated shall be generally independent of those by other assets or group assets.第三條 下列各項適用其他相關會計準則：Article 3  The following items shall be subject to other relevant accounting standards:（一）存貨的減值，適用企業(yè)會計準則第1 號存貨。(1) The impairment of inventories shall be subject to the Accounting Standard for

5、Business Enterprises No. 1 - Inventories;（二）采用公允價值模式計量的投資性房地產的減值，適用企業(yè)會計準則第3 號投資性房地產。(2) The impairment of investment properties measured through the fair value method shall be g subject to the Accounting Standard for Business Enterprises No.3 - Investment Properties;（三）消耗性生物資產的減值，適用企業(yè)會計準則第5 號生物

6、資產。(3) The impairment of consumptive biological assets shall be subject to the Accounting Standard for Business Enterprises No. 5 - Biological Assets;（四）建造合同形成的資產的減值，適用企業(yè)會計準則第15號建造合同。(4) The impairment of assets formed by construction contracts shall be subject to the Accounting Standard f

7、or Business Enterprises No. 15 Construction Contracts;（五）遞延所得稅資產的減值，適用企業(yè)會計準則第18 號所得稅。(5) The impairment of deferred income tax assets shall be subject to the Accounting Standard for Business Enterprises No. 18 - Income Taxes;（六）融資租賃中出租人未擔保余值的減值，適用企業(yè)會計準則第21 號租賃。(6) The impairment of the uns

8、ecured residual value of the lessor in a financial leasing shall be subject to the Accounting Standard for Business Enterprises No.21 - Leases;（七）企業(yè)會計準則第22 號金融工具確認和計量規(guī)范的金融資產的減值，適用企業(yè)會計準則第22 號金融工具確認和計量。(7) The impairment of financial assets regulated by the Accounting Standard for Business Enterp

9、rises No. 22 - Recognition and Measurement of Financial Instruments shall be subject to the Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments; and（八）未探明石油天然氣礦區(qū)權益的減值，適用企業(yè)會計準則第27 號石油天然氣開采。(8) The impairment of the rights and interests of un

10、verified petroleum and natural gas mining areas shall be subject to the Accounting Standard for Business Enterprises No. 27 -Extraction of Petroleum and Natural Gas.第二章 可能發(fā)生減值資產的認定Chapter II Recognition of Assets with Potential Impairment第四條 企業(yè)應當在資產負債表日判斷資產是否存在可能發(fā)生減值的跡象。因企業(yè)合并所形成的商譽和使用壽命不確定的無形資產，無論是否

11、存在減值跡象，每年都應當進行減值測試。Article 4  An enterprise shall, on the day of balance sheet, make a judgment on whether there is any sign of possible assets impairment. No matter whether there is any sign of possible assets impairment, the business reputation formed by the merger of enterprises and intangib

12、le assetswith uncertain service lives shall be subject to impairment test every year.第五條 存在下列跡象的，表明資產可能發(fā)生了減值：Article 5  There may be an impairment of assets when one of the following signs occurs:（一）資產的市價當期大幅度下跌，其跌幅明顯高于因時間的推移或者正常使用而預計的下跌。(1) The current market price of assets falls, and it

13、s decrease is obviously higher than the expected drop over time or due to the normal use;（二）企業(yè)經營所處的經濟、技術或者法律等環(huán)境以及資產所處的市場在當期或者將在近期發(fā)生重大變化，從而對企業(yè)產生不利影響。(2) The economic, technological or legal environment in which the enterprise operates, or the market where the assets is situated will have any sig

14、nificant change in the current period or in the near future, which will cause adverse impact on the enterprise;（三）市場利率或者其他市場投資報酬率在當期已經提高，從而影響企業(yè)計算資產預計未來現(xiàn)金流量現(xiàn)值的折現(xiàn)率，導致資產可收回金額大幅度降低。(3) The market interest rate or any other market investment return rate has risen in the current period, and thus the

15、discount rate of the enterprise for calculating the expected future cash flow of the assets will be affected, which will result in great decline of the recoverable amount of the assets;（四）有證據表明資產已經陳舊過時或者其實體已經損壞。(4) Any evidence shows that the assets have become obsolete or have been damaged sub

16、stantially;（五）資產已經或者將被閑置、終止使用或者計劃提前處置。(5) The assets have been or will be left unused, or terminated for use, or disposed ahead of schedule;（六）企業(yè)內部報告的證據表明資產的經濟績效已經低于或者將低于預期，如資產所創(chuàng)造的凈現(xiàn)金流量或者實現(xiàn)的營業(yè)利潤（或者虧損）遠遠低于（或者高于）預計金額等。(6) Any evidence in the internal report of the enterprise shows that the e

17、conomic performance of the assets have been or will be lower than the expected performance, for example, the net cash flow created by assets or the operating profit (or loss) realized is lower (higher) than the excepted amount, etc.; and（七）其他表明資產可能已經發(fā)生減值的跡象。(7) Other evidence indicates that the

18、 impairment of assets has probably occurred.第三章 資產可收回金額的計量Chapter III Measurement of Recoverable Amount of Assets第六條 資產存在減值跡象的，應當估計其可收回金額。Article 6  Where any evidence shows that there is possible assets impairment, the recoverable amount of the assets shall be estimated.可收回金額應當根據資產的公允價值減去處置費用后

19、的凈額與資產預計未來現(xiàn)金流量的現(xiàn)值兩者之間較高者確定。The recoverable amount shall be determined in light of the higher one of the net amount of the fair value of the assets minus the disposal expenses and the current value of the expected future cash flow of the assets.處置費用包括與資產處置有關的法律費用、相關稅費、搬運費以及為使資產達到可銷售狀態(tài)所發(fā)生的直接費用等。The di

20、sposal expenses shall include the relevant legal expenses, relevant taxes, truckage as well as the direct expenses for bringing the assets into a marketable state.第七條 資產的公允價值減去處置費用后的凈額與資產預計未來現(xiàn)金流量的現(xiàn)值，只要有一項超過了資產的賬面價值，就表明資產沒有發(fā)生減值，不需再估計另一項金額。Article 7  When either of the net amount of the fair valu

21、e of an asset minus the disposal expenses or the current value of the expected future cash flow of the asset exceeds the carrying value of the asset, it shows that no asset impairment has occurred, and it does not need to estimate another amount of the asset.第八條 資產的公允價值減去處置費用后的凈額，應當根據公平交易中銷售協(xié)議價格減去可直

22、接歸屬于該資產處置費用的金額確定。Article 8  The net amount of the fair value of an asset minus the disposal expenses shall be determined in light of the amount of the basis of the price as stipulated in the sales agreement in the fair transaction minus the disposal expenses directly attributable to the asset.不

23、存在銷售協(xié)議但存在資產活躍市場的，應當按照該資產的市場價格減去處置費用后的金額確定。資產的市場價格通常應當根據資產的買方出價確定。Where there is no sales agreement but there is an active market of assets, the net amount of the fair value of an asset minus the disposal expenses shall be determined in light of the amount of the market price of the asset minus the d

24、isposal expenses. Generally the market price of the asset shall be determined according to the price bidden by the buyer of the asset.在不存在銷售協(xié)議和資產活躍市場的情況下，應當以可獲取的最佳信息為基礎，估計資產的公允價值減去處置費用后的凈額，該凈額可以參考同行業(yè)類似資產的最近交易價格或者結果進行估計。Where there is no sales agreement and no active market of assets, the net amount

25、of estimated fair value of an asset minus the disposal expenses shall be estimated in light of the best information available. The said net amount may be estimated by reference to the latest transaction prices or results of similar assets among the counterparts.企業(yè)按照上述規(guī)定仍然無法可靠估計資產的公允價值減去處置費用后的凈額的，應當以

26、該資產預計未來現(xiàn)金流量的現(xiàn)值作為其可收回金額。Where the net amount of the fair value of an asset minus the disposal expenses cannot be estimated reliably according to the provisions as described above, the enterprise shall regard the current value of the expected future cash flow of the asset as the recoverable amount of

27、the asset.第九條 資產預計未來現(xiàn)金流量的現(xiàn)值，應當按照資產在持續(xù)使用過程中和最終處置時所產生的預計未來現(xiàn)金流量，選擇恰當?shù)恼郜F(xiàn)率對其進行折現(xiàn)后的金額加以確定。Article 9  The current value of the expected future cash flow of an asset shall be determined by the discounted cash with an appropriate discount rate, on the basis of the expected future cash flow generated dur

28、ing the continuous use or final disposal of an asset.預計資產未來現(xiàn)金流量的現(xiàn)值，應當綜合考慮資產的預計未來現(xiàn)金流量、使用壽命和折現(xiàn)率等因素。To predict the current value of the future cash flow, the enterprise shall take into comprehensive consideration the expected future cash flow, service life, discount rate, and other factors.第十條 預計的資產未來現(xiàn)

29、金流量應當包括下列各項：Article 10  The expected future cash flow of an asset shall include the following items:（一）資產持續(xù)使用過程中預計產生的現(xiàn)金流入。(1) The cash inflow generated during the continuous use of the asset.（二）為實現(xiàn)資產持續(xù)使用過程中產生的現(xiàn)金流入所必需的預計現(xiàn)金流出（包括為使資產達到預定可使用狀態(tài)所發(fā)生的現(xiàn)金流出）。該現(xiàn)金流出應當是可直接歸屬于或者可通過合理和一致的基礎分配到資產中的現(xiàn)金流出。(2

30、) The necessary expected cash outflow for realizing cash inflow generated during the continuous use of the asset (including the cash outflow for bring the asset to the expected conditions for use).The outflow of cash shall be the outflow cash that is directly attributable to, or that may be dis

31、tributed to the asset on reasonable and consistent basis.（三）資產使用壽命結束時，處置資產所收到或者支付的凈現(xiàn)金流量。該現(xiàn)金流量應當是在公平交易中，熟悉情況的交易雙方自愿進行交易時，企業(yè)預期可從資產的處置中獲取或者支付的、減去預計處置費用后的金額。(3) At the end of the service life of an asset, the net cash flow received or paid for the disposal of the asset. The cash flow shall be, duri

32、ng the process of fair transaction between parties that are familiar with the situation on their own free will, the amount expected to obtain from or pay for the disposal of the asset minus the expected disposal expenses.第十一條 預計資產未來現(xiàn)金流量時，企業(yè)管理層應當在合理和有依據的基礎上對資產剩余使用壽命內整個經濟狀況進行最佳估計Article 11  When

33、making an estimate of the future cash flow of an asset, the managers of the enterprise shall make a best estimate of the entire economic status of the asset in its remaining service life in a reasonable and well-grounded manner.預計資產的未來現(xiàn)金流量，應當以經企業(yè)管理層批準的最近財務預算或者預測數(shù)據，以及該預算或者預測期之后年份穩(wěn)定的或者遞減的增長率為基礎。企業(yè)管理層如

34、能證明遞增的增長率是合理的，可以以遞增的增長率為基礎。The expected future cash flow of an asset shall base on the latest financial budget or forecast data as well as the stable or regressive growth rates after the year of the aforesaid budget or forecast. Where the managers can prove that the progressive growth rates are reas

35、onable, the expected future cash flow of the asset may base on the progressive growth rates.建立在預算或者預測基礎上的預計現(xiàn)金流量最多涵蓋5 年，企業(yè)管理層如能證明更長的期間是合理的，可以涵蓋更長的期間。The expected cash flow set forth on the basis of the budget or forecast can cover 5 years at most. Where the managers can prove that a longer period is

36、reasonable, it may cover longer time.在對預算或者預測期之后年份的現(xiàn)金流量進行預計時，所使用的增長率除了企業(yè)能夠證明更高的增長率是合理的之外，不應當超過企業(yè)經營的產品、市場、所處的行業(yè)或者所在國家或者地區(qū)的長期平均增長率，或者該資產所處市場的長期平均增長率。When making estimate of the cash flow after the year of the budget or forecast, the growth rates adopted shall not, unless the enterprise can prove that

37、it is reasonable to adopt higher growth rates, exceed the long-term average growth rate of the products, or the market, or the industrial field which the enterprise belongs to, or the country or region where the enterprise is located, or the long-term average growth rate of the market where the asse

38、t is situated.第十二條 預計資產的未來現(xiàn)金流量，應當以資產的當前狀況為基礎，不應當包括與將來可能會發(fā)生的、尚未作出承諾的重組事項或者與資產改良有關的預計未來現(xiàn)金流量。Article 12  The expected future cash flow of an asset shall base on the current status of the asset. It shall not include any possible and uncommitted recombination items or any expected future cash flow r

39、elated to the asset improvement.預計資產的未來現(xiàn)金流量也不應當包括籌資活動產生的現(xiàn)金流入或者流出以及與所得稅收付有關的現(xiàn)金流量。The expected future cash flow of an asset shall not include the cash inflow or outflow generated by financing activities, or the cash flow related to the receipt or payment of income taxes.企業(yè)已經承諾重組的，在確定資產的未來現(xiàn)金流量的現(xiàn)值時，預計的未

40、來現(xiàn)金流入和流出數(shù)，應當反映重組所能節(jié)約的費用和由重組所帶來的其他利益，以及因重組所導致的估計未來現(xiàn)金流出數(shù)。其中重組所能節(jié)約的費用和由重組所帶來的其他利益，通常應當根據企業(yè)管理層批準的最近財務預算或者預測數(shù)據進行估計；因重組所導致的估計未來現(xiàn)金流出數(shù)應當根據企業(yè)會計準則第13 號或有事項所確認的因重組所發(fā)生的預計負債金額進行估計。Where an enterprise has made a commitment of recombination, when determining the current value of the future cash flow of assets, the

41、 amounts of the expected future cash inflow and outflow shall reflect the expenses that can be saved in the recombination, other benefits to be brought about by the recombination, and the estimated amount of the future cash outflow that may result from the recombination. Generally, the expenses that

42、 can be saved in the recombination and other benefits that could be brought about by the recombination shall be estimated on the basis of the latest financial budget or forecast data as approved by the management of the enterprise. The amount of future cash outflow that may result from the recombina

43、tion shall be estimated according to the expected amount of liabilities incurred due to the recombination as described inthe Accounting Standard for Business Enterprises - Contingencies.第十三條 折現(xiàn)率是反映當前市場貨幣時間價值和資產特定風險的稅前利率。該折現(xiàn)率是企業(yè)在購置或者投資資產時所要求的必要報酬率。Article 13  The discount rate is the pre-tax int

44、erest rate, which can reflect the time value of money in the present market and the specific risks of the asset. The discount rate is the necessary return rate as required by an enterprise when it purchases or invests in the asset.在預計資產的未來現(xiàn)金流量時已經對資產特定風險的影響作了調整的，估計折現(xiàn)率不需要考慮這些特定風險。如果用于估計折現(xiàn)率的基礎是稅后的，應當將其

45、調整為稅前的折現(xiàn)率。Where an adjustment has been made to the specific risks of the asset when an estimate of the future cash flow of an asset is made, it does not need to take into consideration these specific risks when making an estimate of the discount rate. Where the estimate of the discount rate is based

46、 on the post-tax factors, it shall be adjusted to the pre-tax discount rate.第十四條 預計資產的未來現(xiàn)金流量涉及外幣的，應當以該資產所產生的未來現(xiàn)金流量的結算貨幣為基礎，按照該貨幣適用的折現(xiàn)率計算資產的現(xiàn)值；然后將該外幣現(xiàn)值按照計算資產未來現(xiàn)金流量現(xiàn)值當日的即期匯率進行折算。Article 14  Where the expected future cash flow of an asset involves any foreign currency, the current value of the ass

47、et shall, on the basis of the settlement currency of the future cash flow to be generated by the asset, be calculated with a discount rate applicable to this currency. Then the current value of the foreign currency shall be converted at the spot exchange rate of the current day when the future cash

48、flow of the asset is calculated.第四章 資產減值損失的確定Chapter IV Determination of Losses of Asset Impairment第十五條 可收回金額的計量結果表明，資產的可收回金額低于其賬面價值的，應當將資產的賬面價值減記至可收回金額，減記的金額確認為資產減值損失，計入當期損益，同時計提相應的資產減值準備。Article 15  Where the measurement result of the recoverable amount indicates that an asset's recoverab

49、le amount is lower than its carrying value, the carrying value of the asset shall be recorded down to the recoverable amount, and the reduced amount shall be recognized as the loss of asset impairment and be recorded as the profit or loss for the current period. Simultaneously, a provision for the a

50、sset impairment shall be made accordingly.第十六條 資產減值損失確認后，減值資產的折舊或者攤銷費用應當在未來期間作相應調整，以使該資產在剩余使用壽命內，系統(tǒng)地分攤調整后的資產賬面價值（扣除預計凈殘值）。Article 16  After the loss of asset impairment has been recognized, the depreciation or amortization expenses of the impaired asset shall be adjusted accordingly in the futu

51、re periods so as to amortize the post-adjustment carrying value of the asset systematically (deducting the expected net salvage value) within the residual service life of the asset.第十七條 資產減值損失一經確認，在以后會計期間不得轉回。Article 17  Once any loss of asset impairment is recognized, it shall not be switched

52、back in the future accounting periods.第五章 資產組的認定及減值處理Chapter V Recognition of Group Assets and Treatments of Impairment第十八條 有跡象表明一項資產可能發(fā)生減值的，企業(yè)應當以單項資產為基礎估計其可收回金額。企業(yè)難以對單項資產的可收回金額進行估計的，應當以該資產所屬的資產組為基礎確定資產組的可收回金額。Article 18  Where there is any evidence indicating a possible impairment of assets, t

53、he enterprise shall, on the basis of single item assets, estimate the recoverable amount. Where it is difficult to do so, it shall determine the recoverable amount of the group assets on the basis of the asset group to which the asset belongs.資產組的認定，應當以資產組產生的主要現(xiàn)金流入是否獨立于其他資產或者資產組的現(xiàn)金流入為依據。同時，在認定資產組時，應

54、當考慮企業(yè)管理層管理生產經營活動的方式（如是按照生產線、業(yè)務種類還是按照地區(qū)或者區(qū)域等）和對資產的持續(xù)使用或者處置的決策方式等。The recognition of an asset group shall base on whether the main cash inflow generated by the asset group is independent of those generated by other assets or other group assets. Simultaneously, when recognizing an asset group, the ente

55、rprise shall take into consideration how its managers manage the production and business activities (for example, according to the production lines, business varieties or according to the regions or areas), and the ways of decision-making for the continuous use or disposal of the assets, etc.幾項資產的組合

56、生產的產品（或者其他產出）存在活躍市場的，即使部分或者所有這些產品（或者其他產出）均供內部使用，也應當在符合前款規(guī)定的情況下，將這幾項資產的組合認定為一個資產組。Where there is an active market for the products manufactured by (or other outputs of) a combination of several assets, even if some or all of these products (or other outputs) are provided for the internal use, the ent

57、erprise shall also recognize this combination of assets as an asset group on the condition that the provisions of the preceding paragraph are accorded with.如果該資產組的現(xiàn)金流入受內部轉移價格的影響，應當按照企業(yè)管理層在公平交易中對未來價格的最佳估計數(shù)來確定資產組的未來現(xiàn)金流量。Where the cash inflow of the asset group is affected by the internal transfer pric

58、e, the future cash flow of the asset group shall be determined on the basis of the best available estimate made by the managers of the enterprise for the future price in the fair transaction.資產組一經確定，各個會計期間應當保持一致，不得隨意變更。Once an asset group is recognized, it shall be kept consistent during different a

59、ccounting periods, and not be changed at will.如需變更，企業(yè)管理層應當證明該變更是合理的，并根據本準則第二十七條的規(guī)定在附注中作相應說明。Where it is necessary to make any change, the managers of the enterprise shall prove that this change is reasonable, and shall make an explanation pursuant to Article 27 of these Standards in its annotation.第十九條 資產組賬面價值的確定基礎應當與其可收回金額的確定方式相一致。Article 19  The basis for the determination of the carrying value of an asset group shall be the same as that for the determination of the recoverable amount.資產組的賬面價值