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1、企业会计准则和国际财务报告准则的比较/Comparison of CAS and IFRS 项目/Item 企业会计准则/CAS 国际财务报告准则/IFRS 基本准则/Basic Standard 相关准则 Relevant Standard 为了规范企业会计确认，计量和报告行为，保证会计信息质量，依据中华人民共和国会计法 和其他有关法律、行政法 规，制定企业会计准则基本准则。For the purpose of prescribing the accounting recognition,measurement and reporting for enterprises,and ensuri
2、ng the quality of accounting information,the“CAS-Basic Standard”is formulated in accordance with the Accounting Law of the Peoples Republic of China and other relevant laws and administrative regulations.编报财务报表的框架（“框架”）制定了编报财务报表的基本概念，以协助未来国际财务报告准则的制定，协助财务报告的编制者对国际财务报告准则的应用和对尚未在国际财务报告准则中规范事项的处理等。The“
3、Framework for the Preparation and Presentation of Financial Statements”(the“Framework”)sets out the concepts for the preparation and presentation of financial statements for the purpose of assisting in the development of future IFRS,assisting preparers of financial statements in applying IFRS and in
4、 dealing with topics that have yet to form the subject of an IFRS,etc.与具体准则关系 Relationship with specific standards 具体准则的制定应遵循基本准则。Specific standards shall be formulated in accordance with the Basic Standard.框架不是一项国际会计准则或国际财务报告准则，因此，不对任何特定的计量或列报问题进行准则性质的规定，框架的内容不能推翻任何具体国际会计准则或国际财务报告准则。The Framework i
5、s not an International Accounting Standard of International Financial Reporting Standard and hence does not define standards for any particular measurement or disclosure issue.Nothing in the Framework overrides any specific International Financial Reporting Standard.公允列报 Fair presentation 未涉及。Not ad
6、dressed.运用主要质量特征和适当的会计准则所编制的财务报表，在正常情况下即为一般所理解的公允列报了财务报表信息。The application of the principal qualitative characteristics and of appropriate accounting standards normally results in financial statements that convey what is generally understood as presenting fairly such information.会计要素 Accounting elem
7、ents 会计要素包括资产、负债、所有者权益、收入、费用和利润。Accounting elements include assets,liabilities,owners,equity,revenue,expenses and profit.财务报表要素包括资产、负债、权益、收益和费用。Elements of financial statements include assets,liabilities,equity,income and expenses.收入/收益和利得 Revenue/Income and Gains 作为会计要素之一，收入是指企业在日常活动中形成的、会导致所有者权益增加
8、的、与所有者投入资本无关的经济利益的总流入。利得不是 基本准则 定义的会计要素，是指由企业非日常活动所形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的流入。Revenue,one of the accounting elements,is the gross inflow of economic benefits that arise in the course of the ordinary activities of the enterprise and result in increases in owners equity,other than those relati
9、ng to contribution from owners.收益要素是指会计期间内经济利益的增加，其形式表现为因资产的流入或效能增强、或者负债的减少而导致的权益增加，但不包括与所有者投入资本有关的权益增加。收益的定义包含收入和利得。利得是指收入以外的符合收益定义的、可能是或可能不是主体在日常活动中形成的其他项目。利得意味着经济利益的增加，所以从性质上来看，与收入并无区别。因此，在框架中不作为一个单独的财务报表要素。The element of income is defined as increases in economic benefits during the accounting p
10、eriod in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity,other than those relating to contributions from equity participants.Gains,not an accounting element as defined in the“Basic Standard”,represent the inflows of economic benefits that
11、do not arise in the course of the ordinary activities of the enterprise and result in increases in owners equity,other than those relating to contribution from owners.The definition of income encompasses both revenue and gains.Gains represent other items that meet the definition of income and may,or
12、 may not,arise in the course of the ordinary activities of an entity.Gains represent increases in economic benefits and as such are no different in nature from revenue.Hence,they are not regarded as constituting a separate element in the Framework.费用和损失 Expenses and losses 作为会计要素之一，费用是指企业在日常活动中发生的，会
13、导致所有者权益减少的，与向所有者分配利润无关的经济利益的总流出。损失不是 基本准则 定义的会计要素，是指由企业非日常活动所发生的、会导致所有者权益减少的、与向所有者分配利润无关的经济利益的流出。Expenses,one of the accounting elements,are the gross outflows of economic benefits that are incurred in the course of the ordinary activities of the enterprise and result in decreases in owners equity,o
14、ther than those relating to profit distributions to owners.Losses,not an accounting element as defined in the“Basic Standard”,represent the outflows of economic 费用要素是指会计期间内经济利益的减少，其形式表现为因资产的流出或消耗、或者承担负债而导致的权益减少，但不包括与所有者分配有关的权益减少。费用的定义包含损失与主体在日常活动中发生的费用。损失是指费用以外的符合费用定义的、可能是或可能不是主体日常活动中发生的其他项目。损失意味着经济
15、利益的减少，所以从性质上看，与其他费用并无区别。因此，在框架中不作为一个单独的财务报表要素。The element of expenses is defined as decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity,other than those relating to distributions
16、to equity participants.The definition of expenses encompasses losses as well as those benefits that are incurred not in the course of the ordinary activities of the enterprise and result in decreases in owners equity,other than those relating to profit distributions to owners.expenses that arise in
17、the course of the ordinary activities of the entity.Losses represent other items that meet the definition of expenses and may,or may not,arise in the course of the ordinary activities of the entity.Losses represent decreases in economic benefits and as such they are no different in nature from other
18、 expenses.Hence,they are not regarded as a separate element in the Framework.与资本保全有关的调整 Capital maintenance adjustments 未涉及。Not addressed.在某些资本保全的概念下，由资产和负债重估价或重述所导致的权益增加或减少，作为资本保全调整项目或重估价准备直接计入权益。Increases or decreases in equity which arise from the revaluation or restatement of assets and liabilit
19、ies are included directly in equity as capital maintenance adjustments or revaluation reserves under certain concepts of capital maintenance.资本和资本保全的概念 Concepts of capital and capital maintenance 未涉及。Not addressed.对计量基础以及财务资本概念或实体资本概念的选择，将决定在编制财务报表时采用的会计模式。The selection of the measurement bases and
20、concept of capital maintenance,i.e.the financial concept of capital or the physical concept of capital,will determine the accounting model used in the preparation of the financial statements.CAS 1 存货CAS 1 Inventories 周转材料 Turnover materials 包装物和低值易耗品采用一次转销法或五五摊销法进行摊销；企业（建筑承包商）的钢模板、脚手架和其他周转材料，可以采用一次转
21、销、分次摊销或五五摊销法进行摊销。Packaging materials and low cost and short-lived consumable items are amortized using either the“immediate write-off method”or“equal-split amortization method”.Steel formworks,scaffolding and other turnover materials used by enterprises(construction contractors)may be amortized usin
22、g the“immediate write-off method”,“write-off on an installment basis”or“equal-split amortization method”.没有特别涉及低值易耗品和包装物的后续计量；按照存货后续计量的一般原则，存货于消耗时，应依据与其有关的未来经济利益的消耗方式计入当期损益或相关资产成本。Subsequent measurement of low cost and short-lived consumable items and packaging materials is not specifically addresse
23、d.According to the general principles for subsequent measurement of inventories,the cost of consumed inventories shall be recognized in profit or loss for the current period or the cost of the related assets in accordance with the pattern in which the associated future economic benefits are expected
24、 to be consumed.低于正常生产能力是固定间接费用的分摊。Allocation 未涉及。Not addressed.分摊至存货加工成本的固定间接费用应基于生产设施的正常生产能力，分配计入每一单位产品的固定间接费用不因产量低于正常生产能力或停工而增加。不能分配的固定费用应在其发生的当期确认为费用。The allocation of fixed production overheads to the costs of conversion shall be based on the normal capacity of production facilities.The amount
25、of fixed overhead allocated to each unit of production is not increased as a consequence of production levels being below the normal capacity or idle plant.Unallocated overheads shall be recognized as an expense in the period in which they are incurred.CAS 2 长期股权投资CAS 2 Long-term Equity Investments
26、初始计量因同一 控制下企业合并形成的长期股权投资 Initial measurementlong-term equity investments acquired through a business combination involving enterprises under common control 于合并日按取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。The initial investment cost of the long-term equity investments shall be the absorbing partys share of th
27、e carrying amount of owners equity of the party being absorbed at the date of combination.编制单独财务报表时，对子公司的投资，如果不是归类为持有待售的，应按成本或者国际会计准则第 39 号 金融工具：确认和计量进行会计处理。When separate financial statements are prepared,investments in subsidiaries that are not classified as held for sale shall be accounted for eit
28、her at cost or in accordance with“IAS 39Financial Instruments:Recognition and Measurement”.后续计量因同一控制下企业合并形成的长期股权投资 Subsequent measurementinvestments in associates and joint ventures 编制个别及合并财务报表时，对联营企业和合营企业的投资，应当采用权益法核算。In preparing individual and consolidated financial statements,investments in asso
29、ciates and joint ventures shall be accounted for using the equity method.编制单独财务报表时，对联营企业和合营企业的投资，没有被归类为持有待售的，按成本或者国际会计准则第 39 号金融工具“确认和计量进行会计处理。编制合并财务报表时，对具有共同控制或重大影响的长期股权投资，符合一定条件的，可以豁免采用权益法或者比例合并法核算。风险投资机构、共同基金或类似机构持有的对联营企业和合营企业的投资，应当按照国际会计准册第 39 号金融工具：确认和计量进行会计处理。In preparing separate financial st
30、atements,investments in associates and joint ventures other than those classified as held for sale shall be accounted for either at cost or in accordance with“IAS 39Financial Instruments:Recognition and Measurement”.In preparing consolidated financial statements,long term equity investments where jo
31、int control or significant influence can be exercised may be exempted from being accounted for using the equity method or proportionate consolidation method when certain conditions are met.Investments in associates and joint ventures held by venture capital organizations,mutual funds or similar enti
32、ties shall be accounted for in accordance with“IAS39Financial Instruments:Recognition and Measurement”.被投资单位净损益以外的净资产变动在权益法下的处理。Accounting under the equity method for changes in investee entitys net assets other than those arising from its net profits or losses 在持股比例不变的情况下，按照持股比例与被投资单位除净损益以外所有者权益的其他
33、变动额计算应享有或承担的部分，调整长期股权投资的账面价值，同时增加或减少资本公积（其他资本公积）。未涉及在持股比例改变的情况下的会计处理。In the case that the investor enterprises proportion of shareholding in the investees equity remains unchanged,the investor enterprise shall adjust the carrying amount of the long-term equity investment based on its share of the ch
34、anges in owners equity of the investee entity other than those arising from net profits or losses,with a corresponding increase or decrease in capital reserve(other capital reserve).Accounting for situations where the investor enterprises proportion of the shareholding has changed is not addressed.因
35、不动产，厂房和设备的重估价以及外币差额等引起的，没有在被投资者的损益中确认的被投资者的净资产变动，投资者应按享有的份额调整投资的账面价值，并直接确认为投资者的权益。The investor shall make adjustments to the carrying amount of the investments and recognize those adjustments directly in its equity,based on its share of changes in net assets of the investee that have not been recogn
36、ized in the investees profit or loss.Such changes include those arising from revaluation of property,plant and equipment and from exchange differences.因追加投资导致对被投资单位的核算由成本法转为权益法 Changing the method of accounting from the cost method to the equity method due to an increase in investment in an investee
37、 entity 因追加投资导致投资企业对被投资单位的影响能力有无重大影响且无共同控制转为具有重大影响或者共同控制的，由成本法转为权益法时，原持有的长期股权投资的账面余额应按权益法进行追溯调整，且对于原取得投资日至新取得投资的交易日之间被投资单位可辨认净资产公允价值的变动相对于原持股比例的部分，属于净损益以外原因引起的，应同时调整长期股权投资账面价值和资本公积。In the case that an investor enterprise increases its investment in an investee entity which results in the investors d
38、egree of influence over the investee from not having significant influence or joint control,and accordingly,the method of accounting is changed from the cost method to the equity method,the carrying amount relating to the previously held long-term equity investment shall be adjusted retrospectively
39、using the equity method.With respect to the change in the fair value of the identifiable net assets of the investee entity from the date of the above increase in investment,the portion of the change that is attributed to the proportion of the previously held shareholding and arises from reasons othe
40、r than net profit or loss,shall be adjusted against the carrying amount of the long-term equity investment,with a corresponding adjustment to capital reserve.未明确。Not specified.股权分置流通权 Trading rights arising from share-trading reform 企业根据经批准的股权分置方案，以支付现金方式取得的流通权，应当计入与其相关的长期股权投其或其他金融资产的账面价值。The cash p
41、aid by an enterprise to obtain trading rights to the shares of a listed company already held by the enterprise,under an approved share-trading reform plan,shall be included in the carrying amount of the underlying long-term equity investment or other financial assets.不适用。Not applicable.CAS 3 投资性房地产/
42、CAS 3 Investment Property 投资性房地产的范围 Scope of investment property 对投资性房地产给予了类似 国际会计准则第 40 号投资性房地产的定义，但本准则仅规范下列的投资性房地产：（一）已出租的土地使用权；（二）持有并准备增值后转让的土地使用权；（三）已出租的建筑物。The definition of investment property is similar to that set out in“IAS 40investment Property”,however,this Standard only deals with the fo
43、llowing investment properties:A land use right that has already been leased out;A land use right held for transfer upon capital appreciation;A building that has already been leased out.对投资性房地产先给予定义，并通过举例的方式进一步说明，但未对适用国际会计准则第 40 号投资性房地产 的投资性房地产给予范围限定。The definition of investment property is set out w
44、ith examples provided for further guidance.However,the scope of investment property for applying“IAS 40Investment property”is not restricted.部分用于赚取租金或资本增值、部分自用的房地产 Properties held partially to earn rentals or for capital appreciation and partially for own use 某项房地产，部分用于赚取租金或资本增值、部分用于生产商品、提供劳务或经营管理，能
45、够单独计量和出售的、用于赚取租金或资本增值的部分，应当确认为投资性房地产；不能够单独计量和出售的、用于赚取租金或资本增值的部分，不确认为投资性房地产。When a property comprises a portion that is held to earn rentals or for capital appreciation and another portion that is held for use in the production of goods,supply of services or for administrative purposes,the portion th
46、at is held to earn rentals or for capital appreciation shall be recognized as investment property only if that portion could be measured and sold separately;otherwise,that portion is not recognized as investment property.有些房地产是一部分用于赚取租金或资本增值，另一部分用于生产或供应商品或服务、或者作为经营管理目的使用。如果这两部分是能够单独出售的（或者是能够以融资租赁的方式
47、单独出租的），主体应当对这两部分单独核算。如果这两部分不能够单独出售，则只有当用于生产或供应商品或服务、或者作为经营管理目的使用的部分不重大时，这项房地产才是投资性房地产。Some properties comprise a portion that is held to earn rentals or for capital appreciation and another portion that is held for use in the production or supply of goods or services or for administrative purposes.I
48、f these portions could be sold separately(or leased out separately under a finance lease),an entity accounts for the portions separately.If the portions could not be sold separately,the property only if an insignificant portion is held for use in the production or supply of goods or services or for
49、administrative purposes.部分投资性房地产的公允价值不能持续可靠取得 Fair value of certain investment properties that cannot be reliably obtained on a continuing basis 企业对其所有的投资性型房地产只能全部采用公允价值模式或成本模式中的一种模式进行后续计量，因此当部分投资性房地产的公允价值不能持续可靠取得时，所有项目必须采用成本模式计量。Since an enterprise can only use one model,either the fair value model
50、 or the cost model,for subsequent measurement,all of the investment properties shall be measured using the cost model when the fair value of certain investment properties cannot be reliably obtained on a counting basis.采用公允价值模式计量投资性房地产时，如果某一投资性房地产的公允价值无法持续可靠取得，可以采用成本模式计量该房地产，对其余的房地产采用公允价值模式。The“Fram