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财政部关于印发《企业会计准则解释第1号》的通知

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财政部关于印发《企业会计准则解释第1号》的通知

财政部


财政部关于印发《企业会计准则解释第1号》的通知

财会[2007]14号  


国务院有关部委、有关直属机构,各省、自治区、直辖市、计划单列市财政(厅)局,新疆生产建设兵团财务局,有关中央管理企业:
  为了进一步贯彻实施企业会计准则,根据企业会计准则执行情况和有关问题,我部制定了《企业会计准则解释第1号》,现予印发,请遵照执行。
  附件:企业会计准则解释第1号



中华人民共和国财政部(章)
二〇〇七年十一月十六日
企业会计准则解释第1号
一、企业在编制年报时,首次执行日有关资产、负债及所有
者权益项目的金额是否要进一步复核?原同时按照国内及国际
财务报告准则对外提供财务报告的B股、H股等上市公司,首次执
行日如何调整?
答:企业在编制首份年报时,应当对首次执行日有关资产、
负债及所有者权益项目的账面余额进行复核,经注册会计师审计
后,在附注中以列表形式披露年初所有者权益的调节过程以及作
出修正的项目、影响金额及其原因。
原同时按照国内及国际财务报告准则对外提供财务报告的B
股、H股等上市公司,首次执行日根据取得的相关信息,能够对
因会计政策变更所涉及的交易或事项的处理结果进行追溯调整
的,以追溯调整后的结果作为首次执行日的余额。
二、中国境内企业设在境外的子公司在境外发生的有关交易
或事项,境内不存在且受相关法律法规等限制或交易不常见,企
业会计准则未作规范的,如何进行处理?
答:中国境内企业设在境外的子公司在境外发生的交易或事
项,境内不存在且受法律法规等限制或交易不常见,企业会计准则
未作出规范的,可以将境外子公司已经进行的会计处理结果,在符
合《企业会计准则——基本准则》的原则下,按照国际财务报告准
则进行调整后,并入境内母公司合并财务报表的相关项目。
三、经营租赁中出租人发生的初始直接费用以及融资租赁中
承租人发生的融资费用应当如何处理?出租人对经营租赁提供
激励措施的,如提供免租期或承担承租人的某些费用等,承租人
和出租人应当如何处理?企业(建造承包商)为订立建造合同发
生的相关费用如何处理?
答:(一)经营租赁中出租人发生的初始直接费用,是指在
租赁谈判和签订租赁合同过程中发生的可归属于租赁项目的手
续费、律师费、差旅费、印花税等,应当计入当期损益;金额较
大的应当资本化,在整个经营租赁期间内按照与确认租金收入相
同的基础分期计入当期损益。
承租人在融资租赁中发生的融资费用应予资本化或是费用
化,应按《企业会计准则第17号——借款费用》处理,并按《企
业会计准则第21号——租赁》进行计量。
(二)出租人对经营租赁提供激励措施的,出租人与承租人
应当分别下列情况进行处理:
1.出租人提供免租期的,承租人应将租金总额在不扣除免租
期的整个租赁期内,按直线法或其他合理的方法进行分摊,免租
期内应当确认租金费用;出租人应将租金总额在不扣除免租期的
整个租赁期内,按直线法或其他合理的方法进行分配,免租期内
出租人应当确认租金收入。
2.出租人承担了承租人某些费用的,出租人应将该费用自租
金收入总额中扣除,按扣除后的租金收入余额在租赁期内进行分
配;承租人应将该费用从租金费用总额中扣除,按扣除后的租金
费用余额在租赁期内进行分摊。
(三)企业(建造承包商)为订立合同发生的差旅费、投标
费等,能够单独区分和可靠计量且合同很可能订立的,应当予以
归集,待取得合同时计入合同成本;未满足上述条件的,应当计
入当期损益。
四、企业发行的金融工具应当在满足何种条件时确认为权益
工具?
答:企业将发行的金融工具确认为权益性工具,应当同时满
足下列条件:
(一)该金融工具应当不包括交付现金或其他金融资产给其
他单位,或在潜在不利条件下与其他单位交换金融资产或金融负
债的合同义务。
(二)该金融工具须用或可用发行方自身权益工具进行结算
的,如为非衍生工具,该金融工具应当不包括交付非固定数量的发
行方自身权益工具进行结算的合同义务;如为衍生工具,该金融工
具只能通过交付固定数量的发行方自身权益工具换取固定数额的
现金或其他金融资产进行结算。其中,所指的发行方自身权益工具
不包括本身通过收取或交付企业自身权益工具进行结算的合同。
五、嵌入保险合同或嵌入租赁合同中的衍生工具应当如何处理?
答:根据《企业会计准则第22号——金融工具确认和计量》
的规定,嵌入衍生工具相关的混合工具没有指定为以公允价值计
量且其变动计入当期损益的金融资产或金融负债,同时满足有关
条件的,该嵌入衍生工具应当从混合工具中分拆,作为单独的衍
生工具处理。该规定同样适用于嵌入在保险合同中的衍生工具,
除非该嵌入衍生工具本身属于保险合同。
按照保险合同约定,如果投保人在持有保险合同期间,拥有以
固定金额或是以固定金额和相应利率确定的金额退还保险合同选择
权的,即使其行权价格与主保险合同负债的账面价值不同,保险人
也不应将该选择权从保险合同中分拆,仍按保险合同进行处理。但
是,如果退保价值随同某金融变量或者某一与合同一方不特定相关
的非金融变量的变动而变化,嵌入保险合同中的卖出选择权或现金
退保选择权,应适用《企业会计准则第22号——金融工具确认和计
量》;如果持有人实施卖出选择权或现金退保选择权的能力取决于上
述变量变动的,嵌入保险合同中的卖出选择权或现金退保选择权,
也适用《企业会计准则第22号——金融工具确认和计量》。
嵌入租赁合同中的衍生工具,应当按照《企业会计准则第22
号——金融工具确认和计量》进行处理。
六、企业如有持有待售的固定资产和其他非流动资产,如何
进行确认和计量?
答:《企业会计准则第4号——固定资产》第二十二条规定,
企业对于持有待售的固定资产,应当调整该项固定资产的预计净
残值,使该固定资产的预计净残值反映其公允价值减去处置费用
后的金额,但不得超过符合持有待售条件时该项固定资产的原账
面价值,原账面价值高于调整后预计净残值的差额,应作为资产
减值损失计入当期损益。
同时满足下列条件的非流动资产应当划分为持有待售:一是
企业已经就处置该非流动资产作出决议;二是企业已经与受让方
签订了不可撤销的转让协议;三是该项转让将在一年内完成。
符合持有待售条件的无形资产等其他非流动资产,比照上述原
则处理,但不包括递延所得税资产、《企业会计准则第22号——金
融工具确认和计量》规范的金融资产、以公允价值计量的投资性房
地产和生物资产、保险合同中产生的合同权利。
持有待售的非流动资产包括单项资产和处置组,处置组是指
作为整体出售或其他方式一并处置的一组资产。
七、企业在确认由联营企业及合营企业投资产生的投资收益
时,对于与联营企业及合营企业发生的内部交易损益应当如何处
理?首次执行日对联营企业及合营企业投资存在股权投资借方
差额的,计算投资损益时如何进行调整?企业在首次执行日前持
有对子公司的长期股权投资,取得子公司分派现金股利或利润如
何处理?
答:(一)企业持有的对联营企业及合营企业的投资,按照
《企业会计准则第2号——长期股权投资》的规定,应当采用权益
法核算,在按持股比例等计算确认应享有或应分担被投资单位的
净损益时,应当考虑以下因素:
投资企业与联营企业及合营企业之间发生的内部交易损益
按照持股比例计算归属于投资企业的部分,应当予以抵销,在此
基础上确认投资损益。投资企业与被投资单位发生的内部交易损
失,按照《企业会计准则第8号——资产减值》等规定属于资产减
值损失的,应当全额确认。投资企业对于纳入其合并范围的子公
司与其联营企业及合营企业之间发生的内部交易损益,也应当按
照上述原则进行抵销,在此基础上确认投资损益。
投资企业对于首次执行日之前已经持有的对联营企业及合
营企业的长期股权投资,如存在与该投资相关的股权投资借方差
额,还应扣除按原剩余期限直线摊销的股权投资借方差额,确认
投资损益。
投资企业在被投资单位宣告发放现金股利或利润时,按照规
定计算应分得的部分确认应收股利,同时冲减长期股权投资的账
面价值。
(二)企业在首次执行日以前已经持有的对子公司长期股权
投资,应在首次执行日进行追溯调整,视同该子公司自最初即采
用成本法核算。执行新会计准则后,应当按照子公司宣告分派现
金股利或利润中应分得的部分,确认投资收益。
八、企业在股权分置改革过程中持有的限售股权如何进行处理?
答:企业在股权分置改革过程中持有对被投资单位在重大影
响以上的股权,应当作为长期股权投资,视对被投资单位的影响
程度分别采用成本法或权益法核算;企业在股权分置改革过程中
持有对被投资单位不具有控制、共同控制或重大影响的股权,应
当划分为可供出售金融资产,其公允价值与账面价值的差额,在
首次执行日应当追溯调整,计入资本公积。
九、企业在编制合并财务报表时,因抵销未实现内部销售损
益在合并财务报表中产生的暂时性差异是否应当确认递延所得
税?母公司对于纳入合并范围子公司的未确认投资损失,执行新
会计准则后在合并财务报表中如何列报?
答:(一)企业在编制合并财务报表时,因抵销未实现内部
销售损益导致合并资产负债表中资产、负债的账面价值与其在所
属纳税主体的计税基础之间产生暂时性差异的,在合并资产负债
表中应当确认递延所得税资产或递延所得税负债,同时调整合并
利润表中的所得税费用,但与直接计入所有者权益的交易或事项
及企业合并相关的递延所得税除外。
(二)执行新会计准则后,母公司对于纳入合并范围子公司
的未确认投资损失,在合并资产负债表中应当冲减未分配利润,
不再单独作为“未确认的投资损失”项目列报。
十、企业改制过程中的资产、负债,应当如何进行确认和计
量?
答:企业引入新股东改制为股份有限公司,相关资产、负债
应当按照公允价值计量,并以改制时确定的公允价值为基础持续
核算的结果并入控股股东的合并财务报表。改制企业的控股股东
在确认对股份有限公司的长期股权投资时,初始投资成本为投出
资产的公允价值及相关费用之和。

守车临时修补试行办法

铁道部


守车临时修补试行办法

1989年10月24日,铁道部

目前全路守车保有量不足,不能满足运输需要。为加强守车维修,提高守用效率,确保运输畅通,决定在加强车辆段修好守车的同时,由编组站、区段站开展守车的临时修补工作,有关规定如下:
一、守车修补分工及修补内容
1、守车的临时修补工作由守车整备、看守人员负责。
2、各站段要在加强守车看管和整备的同时,加强守车修补玻璃工作的领导,要规定整备和看守人员修补工作的分工、责任制、作业地点和安全事项等,确保修补工作质量。
3、守车的修补范围是直通中转及始发编组列车的守车。守车修补的重点是守车破损的玻璃。守车玻璃破两块及以下的(不包括了望窗玻璃)可以在车站施修,可用木框锒玻璃装入窗框(保留原铁框),要求牢固无缝隙,不允许以木板、油毡等物代用封堵。玻璃修补后,应在车内玻璃下部用白漆涂打站、段名章及修补日期标记。
4、守车玻璃修补后,要按规定填写单据。
二、守车的交接
接收人在接收修补好的守车时,确认守车修补质量合格后,在盖有站段名章的单据上签字(接收人系指运转车长或助理值班员)。单据填写后,由列检工长及站段长进行审核并签字,按日交站段财务室。
三、守车修补清算
站段财务室按月汇总单据,并将汇总表及修补单据送当地车辆段财务,由车辆段在货车清算表上向铁路分局清算。分局拨款后,车辆段再拨给守车修补的站段。所拨款项作为车辆段守车成本列入成本表,清算表与成本表金额相同。进行修补守车的站段应建立台帐,按日进行登记。原始单据保存期为三年,以备核查。守车临时修补的清算单价暂定按每块玻璃15元。车辆段守车整修按现行办法不变。
四、各站段要密切配合,严格管理
1、车站、列车段、车辆段要加强协作,明确分工。各车辆段对入段、入站修线的守车要彻底检修,严格按质量标准验收、交接,修一辆保一辆。开展守车临时修补的站段要主动取得车辆段的技术指导,密切配合。所需修车用材料可向当地材料厂联系。
2、修守车必须严格手续,不准虚报冒领,弄虚做假。站段长要认真负责,加强检查,发现问题及时纠正。
3、在执行本办法的同时,要加强守车的看管和交接,严格执行铁运(86)702号文。车辆段仍要按现行办法修好守车,同时要组织力量对长期停留不用的坏守车进行突击维修,挖掘潜力,加速守车周转。
4、本办法自一九八九年十月一日起实行。本办法解释权属部运输局。


METROLOGY LAW OF THE PEOPLE'S REPUBLIC OF CHINA

The Standing Committee of the National People's Congress


METROLOGY LAW OF THE PEOPLE'S REPUBLIC OF CHINA

(Adopted at the 12th Meeting of the Standing Committee of the
Sixth National People's Congress, promulgated by Order No. 28 of the
President of the People's Republic of China on September 6, 1985, and
effective as of July 1, 1986)


Contents
Chapter I General Provisions
Chapter II Primary Standard Instruments of Measurement, Standard
Instruments of Measurement and Metrological Verification
Chapter III Administrative Control of Measuring Instruments
Chapter IV Metrological Supervision
Chapter V Legal Liability
Chapter VI Supplementary Provisions

Chapter I General Provisions
Article 1
This Law is formulated to strengthen the metrological supervision and
administration, to ensure the uniformity of the national system of units
of measurement and the accuracy and reliability of the values of
quantities, so as to contribute to the development of production, trade
and science and technology, to meet the needs of socialist modernization
and to safeguard the interests of the state and the people.
Article 2
Within the territory of the People's Republic of China, this Law must be
abided by in establishing national primary standards of measurement and
standards of measurement, in conducting metrological verification, and in
the manufacture, repair, sale or use of measuring instruments.
Article 3
The State shall adopt the International System of Units (SI).
The International System of Units and other units of measurement adopted
by the State shall be the national legal units of measurement. The names
and symbols of the national legal units of measurement shall be
promulgated by the State Council. Non-national legal units of measurement
shall be abrogated. Measures for the abrogation shall be stipulated by the
State Council.
Article 4
The metrological administrative department of the State Council shall
exercise unified supervision over and administration of metrological work
throughout the country. The metrological administrative departments of the
local people's governments at and above the county level shall exercise
supervision over and administration of metrological work within their
respective administrative areas.

Chapter II Primary Standards of Measurement, Standards of Measure- ment and Metrological Verification
Article 5
The metrological administrative department of the State Council shall be
responsible for establishing all kinds of primary standards of
measurement, which shall serve as the ultimate basis for unifying the
values of quantities of the country.
Article 6
The metrological administrative departments of the local people's
governments at or above the county level may, according to the needs of
their respective areas, establish public standards of measurement, which
shall be put into use after being checked and found to be qualified by the
metrological administrative department of the people's government at the
next higher level.
Article 7
The competent department concerned of the State Council and the competent
department concerned of the people's governments of the provinces,
autonomous regions, and municipalities directly under the Central
Government may, in light of their own specific needs, establish standards
of measurement for their own use. The ultimate standard of measurement of
each kind shall be put into use after being checked and found to be
qualified by the metrological administrative authorities of the people's
government at the corresponding level.
Article 8
Enterprises or institutions may, according to their needs, establish
standards of measurement for their own use. The ultimate standard of
measurement of each kind shall be put into use after being checked and
found to be qualified by the metrological administrative department of the
people's government concerned.
Article 9
The metrological administrative departments of the people's governments at
or above the county level shall make compulsory verification of the public
standards of measurement, the ultimate standards of measurement used in
the departments, enterprises and institutions as well as the working
measuring instruments used in settling trade accounts, safety protection,
medical and health work, or environmental monitoring that are listed in
the compulsory verification catalogue. Those measuring instruments which
have not been submitted for verification as required and those which have
been checked and found to be unqualified shall not be used. The catalogue
of the working measuring instruments subject to compulsory verification
and the measures for the administration of such instruments shall be
stipulated by the State Council.
Standards of measurement and working measuring instruments other than
those referred to in the preceding paragraph shall be verified at regular
intervals by the users themselves or by the metrological verification
institutions. The metrological administrative departments of the people's
governments at or above the county level shall supervise and inspect such
verification.
Article 10
Metrological verification shall be conducted according to the National
Metrological Verification System. The National Metrological Verification
System shall be worked out by the metrological administrative department
of the State Council. Metrological verification must be carried out in
accordance with the regulations governing metrological verification. The
national metrological verification regulations shall be formulated by the
metrological administrative department of the State Council. In the case
of certain instruments that are not covered in the national metrological
verification regulations, the competent departments of the State Council
and the metrological administrative departments of the people's
governments of provinces, autonomous regions, and municipalities directly
under the Central Government shall respectively formulate departmental and
local verification regulations. Such verification regulations shall be
submitted to the metrological administrative department of the State
Council for the record.
Article 11
Metrological verification shall, according to the principle of economy and
rationality, be carried out on the spot or in the vicinity.

Chapter III Administrative Control of Measuring Instruments
Article 12
An enterprise or institution which is to engage in manufacturing or
repairing measuring instruments must have facilities, personnel and
verification appliances appropriate to the measuring instruments it is to
manufacture or repair and, after being checked and considered as qualified
by the metrological administrative department of the people's government
at or above the county level, obtain a Licence for Manufacturing Measuring
Instruments or a License for Repairing Measuring Instruments.
The administrative departments for industry and commerce shall not issue a
business licence to an enterprise engaged in manufacturing or repairing
measuring instruments which has not obtained a Licence for Manufacturing
Measuring Instruments or a Licence for Repairing Measuring Instruments.
Article 13
When an enterprise or institution manufacturing measuring instruments
undertakes to manufacture new types of measuring instruments which it has
not previously manufactured, such measuring instruments may be put into
production only after the metrological performance of the sample products
has been checked and found to be qualified by the metrological
administrative department of a people's government at or above the
provincial level.
Article 14
Without the approval of the metrological administrative department of the
State Council, measuring instruments with non-legal units of measurement
which have been abrogated by the State Council, and other measuring
instruments which are banned by the State Council, shall not be
manufactured, sold or imported.
Article 15
An enterprise or institution engaged in manufacturing or repairing
measuring instruments must verify the measuring instruments it has
manufactured or repaired, guarantee the metrological performance of the
products and issue certificates of inspection for the qualified products.
The metrological administrative department of the people's governments at
or above the county level shall supervise and inspect the quality of the
measuring instruments manufactured or repaired.
Article 16
Measuring instruments imported from abroad may be sold only after having
been verified and found to be up to standard by the metrological
administrative department of the people's government at or above the
provincial level.
Article 17
When using measuring instruments, no person shall be allowed to impair
their accuracy, thereby prejudicing the interests of the State and
consumers.
Article 18
Self-employed workers or merchants may manufacture or repair simple
measuring instruments.
Any self-employed worker or merchant who is to engage in manufacturing or
repairing measuring instruments may apply for a business licence from the
administrative department for industry and commerce provided he has been
tested and found to be qualified by the metrological administrative
department of a people's government at the county level, and issued a
Licence for Manufacturing Measuring Instruments or a Licence for Repairing
Measuring Instruments.
The types of measuring instruments which can be manufactured or repaired
by self-employed workers or merchants shall be determined by the
metrological administrative department of the State Council, which shall
also adopt measures for their control.

Chapter IV Metrological Supervision
Article 19
The metrological administrative department of the people's governments at
or above the county level may, according to their needs, appoint
metrological supervisors. The measures for the administration of the
metrological supervisors shall be formulated by the metrological
administrative department of the State Council.
Article 20
The metrological administrative department of the people's governments at
or above the county level may, according to their needs, set up
metrological verification organs or authorize the metrological
verification institutions of other establishments to carry out compulsory
verification and other verification and testing tasks. The personnel
carrying out the tasks of verification and testing mentioned in the
preceding paragraph must be tested for their qualifications.
Article 21
Any dispute over the accuracy of measuring instruments shall be handled in
accordance with the data provided after verification with the national
primary standards of measurement or public standards of measurement.
Article 22
A product quality inspection agency which is to provide notarial data on
the quality of products for society must be checked for its capability and
reliability of metrological verification and testing by the metrological
administrative department of a people's government at or above the
provincial level.

Chapter V Legal Liability
Article 23
Whoever without a Licence for Manufactured Measuring Instruments or a
Licence for Repairing Measuring Instruments manufactures or repairs
measuring instruments shall be ordered to stop his production or business
operations. His unlawful income shall be confiscated and a fine may
concurrently be imposed.
Article 24
Whoever manufactures or sells a new type of measuring instrument which has
not been checked and found to be qualified shall be ordered to stop the
manufacture or sale of that new product. His unlawful income shall be
confiscated and he may concurrently be punished by a fine.
Article 25
Whoever manufactures, repairs or sells unqualified measuring instruments
shall have his unlawful income confiscated and a fine may concurrently be
imposed.
Article 26
Whoever uses measuring instruments subject to compulsory verification
without having filed an application for verification as required or
continues to use measuring instruments which have been checked but found
to be unqualified shall be ordered to stop the use and may concurrectly be
punished by a fine.
Article 27
Whoever uses unqualified measuring instruments or impairs the accuracy of
measuring instruments, thus causing losses to the State and consumers,
shall be ordered to make compensation for the losses and shall have his
measuring instruments and unlawful income confiscated and may concurrently
be punished by a fine.
Article 28
Whoever manufactures, sells or uses measuring instruments for the purpose
of deceiving consumers shall have his measuring instruments and unlawful
income confiscated and may concurrently be punished by a fine. If the
circumstances are serious, the individual or the person in the unit who is
directly responsible shall be investigated for his criminal responsibility
according to the crimes of swindling or speculation.
Article 29
When any individual or unit, in violation of the provisions of this Law,
manufactures, repairs or sells unqualified measuring instruments leading
to people's injury or death or causing major property losses, the
individual or the person in the unit who is directly responsible shall be
investigated for his criminal responsibility by reference to the
provisions of Article 187 of the Criminal Law.
Article 30
A metrological supervisor who transgresses the law and neglects his duty,
where the circumstances are serious, shall be investigated for criminal
responsibility pursuant to the relevant provisions of the Criminal Law. If
the circumstances are minor, he shall be given an administrative sanction.
Article 31
The administrative sanction provided for in this Law shall be determined
by the metrological administrative department of a people's government at
or above the county level. The administrative sanction provided for in
Article 27 of this Law may also be determined by the administrative
departments for industry and commerce.
Article 32
A party who refuses to accept the decision of the administrative sanction
may, within 15 days after receipt of the notification of the decision,
file suit in a people's court. If within that time limit the party does
not file suit or comply with the penalty of paying a fine and having his
unlawful income confiscated, the administrative authorities which have
made the decision of the administrative sanction may request the people's
court for compulsory execution.

Chapter VI Supplementary Provisions
Article 33
Measures for the administration of and supervision over metrological work
in the Chinese People's Liberation Army and in units under the
jurisdiction of the Commission on Science, Technology and Industry for
National Defence shall be formulated separately by the State Council and
the Central Military Commission in accordance with this Law.
Article 34
The metrological administrative department of the State Council shall, in
accordance with this Law, formulate rules for its implementation, which
shall go into effect after being submitted to and approved by the State
Council.
Article 35
This Law shall go into effect on July 1, 1986.





Important Notice:
This English document is coming from "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.