企业会计准则第4号——固定资产

Accounting Standard for Business Enterprises No.4 – Fixed Assets

企业会计准则第4号——固定资产

Chapter I General Provisions

第一章 总则

Article 1 In order to regulate the recognition and measurement of the fixed assets, and disclosure of the relevant information, these Standards are formulated in the light of the Accounting Standards for Enterprises – Basic Standards.

第一条 为了规范固定资产的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。

Article 2 Other relevant accounting standards shall apply to the items as follows:

(1) The Accounting Standards No. 3 – Investment Real Estates, shall apply tobthe buildings as investment real estates; and

(2)The Accounting Standards No. 5 – Biological Assets, shall apply to the productive biological assets.

第二条 下列各项适用其他相关会计准则：

（一）作为投资性房地产的建筑物，适用《企业会计准则第3号——投资性房地产》。 （二）生产性生物资产，适用《企业会计准则第5号——生物资产》。 Chapter II Recognition

第二章 确认

Article 3 The term \"fixed assets\" refers to the tangible assets that simultaneously possess the features as follows:

(1)They are held for the sake of producing commodities, rendering labor service, renting or business management; and

(2)Their useful life is in excess of one fiscal year.The term \"useful life\" refers to the period of time over which a fixed asset is expected to use, or the quantity of products expected to produce or services expected to render through the fixed asset.

第三条 固定资产，是指同时具有下列特征的有形资产： （一）为生产商品、提供劳务、出租或经营管理而持有的； （二）使用寿命超过一个会计年度。

使用寿命，是指企业使用固定资产的预计期间，或者该固定资产所能生产产品或提供劳务的数量。

Article 4 No fixed asset may be recognized unless it simultaneously meets the conditions as follows:

(1)The economic benefits pertinent to the fixed asset are likely to flow into the enterprise; and

(2)The cost of the fixed asset can be measured reliably. 第四条 固定资产同时满足下列条件的，才能予以确认： （一）与该固定资产有关的经济利益很可能流入企业； （二）该固定资产的成本能够可靠地计量。

Article 5 The components of a fixed asset have different useful lives or cause

economic benefits for the enterprise in different ways and to which different depreciation rates or depreciation methods apply, and they shall be recognized as fixed assets on an individual component basis.

第五条 固定资产的各组成部分具有不同使用寿命或者以不同方式为企业提供经济利益，适用不同折旧率或折旧方法的，应当分别将各组成部分确认为单项固定资产。

Article 6 If the subsequent expenses related to a fixed asset meet the recognition conditions as described in Article 4 of these Standards, they shall be included in the cost of fixed asset; otherwise, they shall be included in the current profits and losses.

第六条 与固定资产有关的后续支出，符合本准则第四条规定的确认条件的，应当计入固定资产成本；不符合本准则第四条规定的确认条件的，应当在发生时计入当期损益。

Chapter III Initial Measurement

第三章 初始计量

Article 7 The initial measurement of a fixed asset shall be made at its cost. 第七条 固定资产应当按照成本进行初始计量。

Article 8 The cost of a purchased fixed asset consists of the purchase price, the relevant taxes, freights, loading and unloading fees, professional service fees and other expenses that bring the fixed asset to the expected conditions for use and that may be relegated to the fixed asset.

If a certain payment is made for purchasing several fixed assets not priced separately, the cost of each fixed asset shall be ascertained by allocating the payment according to the proportion of fair value of each fixed asset to the total

cost of all assets acquired.

If the payment for a fixed asset is delayed beyond the normal credit conditions and it is of financing nature in effect, the cost of the fixed asset shall be ascertained based on the current value of the purchase price. The difference between the actual payment and the current value of the purchase price shall be included in the current profits and losses within the credit period, unless it shall be capitalized in accordance with the Accounting Standards No. 17– Borrowing Costs.

第八条 外购固定资产的成本，包括购买价款、相关税费、使固定资产达到预定可使用状态前所发生的可归属于该项资产的运输费、装卸费、安装费和专业人员服务费等。

以一笔款项购入多项没有单独标价的固定资产，应当按照各项固定资产公允价值比例对总成本进行分配，分别确定各项固定资产的成本。

购买固定资产的价款超过正常信用条件延期支付，实质上具有融资性质的，固定资产的成本以购买价款的现值为基础确定。实际支付的价款与购买价款的现值之间的差额，除按照《企业会计准则第17号——借款费用》应予资本化的以外，应当在信用期间内计入当期损益。

Article 9 The cost of a self-constructed fixed asset shall be formed by the necessary expenses incurred for bringing the asset to the expected conditions for use.

第九条 自行建造固定资产的成本，由建造该项资产达到预定可使用状态前所发生的必要支出构成。

Article 10 The borrowing costs, which shall be included in the cost of a fixed asset, shall be disposed in the light of the Accounting Standards No. 17 –Borrowing Costs.

第十条 应计入固定资产成本的借款费用，按照《企业会计准则第17号——借款费用》处理。

Article 11 The cost invested to a fixed asset by the investor shall be ascertained in accordance with the value as stipulated in the investment contract or agreement, other than those of unfair value as stipulated in the contract or agreement.

第十一条 投资者投入固定资产的成本，应当按照投资合同或协议约定的价值确定，但合同或协议约定价值不公允的除外。

Article 12 The costs of fixed assets acquired through the exchange of non-monetary assets, recombination of liabilities, merger of enterprises, and financial leasing shall be respectively ascertained in accordance with the Accounting Standards No. 7 – Exchange of Non-monetary Assets, Accounting Standards for Enterprises No. 12 – Debt Restructuring, Accounting Standards for Enterprises No. 20 – Merger of Enterprises and Accounting Standards for Enterprises No. 21 –Leases.

第十二条 非货币性资产交换、债务重组、企业合并和融资租赁取得的固定资产的成本，应当分别按照《企业会计准则第7号——非货币性资产交换》、《企业会计准则第12号——债务重组》、《企业会计准则第20号——企业合并》和《企业会计准则第21号——租赁》确定。

Article 13 The expected discard expenses should be taken into consideration in the ascertainment of the cost of a fixed asset.

第十三条 确定固定资产成本时，应当考虑预计弃置费用因素。 Chapter III Subsequent Measurement

第四章 后续计量

Article 14 An enterprise shall make depreciation for all its fixed assets. However, the fixed assets that have been fully depreciated but are still in use and the land that is separately measured and included shall be excluded.

The term \"depreciation\" refers to the systematic amortization of the depreciable amount through a definite method during the useful life of the fixed asset.

The term \"depreciable amount\" refers to the amount of deducting its expected net salvage value from the original price of the fixed asset to be depreciated. For a fixed asset , the provision for depreciation has been made, it shall deduct the accumulative amount of the provision for impairment of the depreciated fixed asset that has been already made shall be deducted.

The \"expected net salvage value\" refers to the expected amount that an enterprise may obtain from the current disposal of a fixed asset after deducting the expected disposal expenses at the expiration of its expected useful life.

第十四条 企业应当对所有固定资产计提折旧。但是，已提足折旧仍继续使用的固定资产和单独计价入账的土地除外。

折旧，是指在固定资产使用寿命内，按照确定的方法对应计折旧额进行系统分摊。 应计折旧额，是指应当计提折旧的固定资产的原价扣除其预计净残值后的金额。已计提减值准备的固定资产，还应当扣除已计提的固定资产减值准备累计金额。

预计净残值，是指假定固定资产预计使用寿命已满并处于使用寿命终了时的预期状态，企业目前从该项资产处置中获得的扣除预计处置费用后的金额。

Article 15 An enterprise shall, in accordance with the nature and use of a fixed asset, reasonably ascertain its useful life and expected net salvage value.

Once an enterprise decides the useful life or expected net salvage value of the fixed asset, it shall not change it randomly except that the provisions of Article 19 of these Standards are meet.

第十五条 企业应当根据固定资产的性质和使用情况，合理确定固定资产的使用寿命和预计净残值。

固定资产的使用寿命、预计净残值一经确定，不得随意变更。但是，符合本准则第十九条规定的除外。

Article 16 When the useful life of a fixed asset is ascertained, the enterprise shall take into consideration the factors as follows:

(1) The expected production capacity or output of physical objects; (2) The expected tangible and intangible loss of the asset; and (3) Limits of statutory or similar provisions on the use of asset. 第十六条 企业确定固定资产使用寿命，应当考虑下列因素： （一）预计生产能力或实物产量； （二）预计有形损耗和无形损耗；

（三）法律或者类似规定对资产使用的限制。

Article 17 An enterprise shall reasonably select a depreciation method for a fixed asset in accordance with the expected form for the realization of the economic benefits concerning the fixed asset.

The available depreciation methods consist of the straight-line method, unit of

production method, double declining balance method, sum of the years digits method, etc.

Once an enterprise ascertains the method of depreciation of the fixed asset, it shall not change it randomly, except that the provisions of Article 19 of these Standards are meet.

第十七条 企业应当根据与固定资产有关的经济利益的预期实现方式，合理选择固定资产折旧方法。

可选用的折旧方法包括年限平均法、工作量法、双倍余额递减法和年数总和法等。 固定资产的折旧方法一经确定，不得随意变更。但是，符合本准则第十九条规定的除外。

Article 18 Depreciation shall be made for the fixed assets on a monthly basis and shall, in accordance with the purposes of the fixed assets, be included in the cost of the relevant assets or in the current profits and losses.

第十八条 固定资产应当按月计提折旧，并根据用途计入相关资产的成本或者当期损益。

Article 19 An enterprise shall, at least at the end of each year, have a check on the useful life, expected net salvage value, and the depreciation method of the fixed assets.

If there is any difference between the expected useful life and the previously estimated useful life of a fixed asset, the expected useful life of the fixed asset shall be adjusted.

If there is any difference between the amount of expected net salvage value and the previously estimated amount of the net salvage value, the expected net

salvage value shall be adjusted.

If any significant change is made on the form of the realization of the expected economic benefits concerning a fixed asset, the method for the depreciation of the fixed asset shall be changed.

If any change is made to the useful life, expected net salvage value or the depreciation method of a fixed asset, it shall be regarded as a change of the accounting estimates.

第十九条 企业至少应当于每年年度终了，对固定资产的使用寿命、预计净残值和折旧方法进行复核。

使用寿命预计数与原先估计数有差异的，应当调整固定资产使用寿命。 预计净残值预计数与原先估计数有差异的，应当调整预计净残值。

与固定资产有关的经济利益预期实现方式有重大改变的，应当改变固定资产折旧方法。 固定资产使用寿命、预计净残值和折旧方法的改变应当作为会计估计变更。

Article 20 The impairment of a fixed asset shall be disposed in the light of the Accounting Standards for Enterprises No. 8 – Asset Impairment.

第二十条 固定资产的减值，应当按照《企业会计准则第8号——资产减值》处理。 Chapter V Disposal

第五章 处置

Article 21 Where a fixed asset meets either of the conditions as follows, the recognition of it as a fixed asset shall be terminated:

(1)The fixed asset is in a state of disposal; or

(2The fixed asset is unable to generate any economic benefits through use or disposal as expected.

第二十一条 固定资产满足下列条件之一的，应当予以终止确认： （一）该固定资产处于处置状态。

（二）该固定资产预期通过使用或处置不能产生经济利益。

Article 22 An enterprise shall adjust its expected net salvage value of the fixed assets it holds for sale.

第二十二条 企业持有待售的固定资产，应当对其预计净残值进行调整。

Article 23 When an enterprise sells, transfers or discards any fixed asset, or when any fixed asset of an enterprise is damaged or destroyed, the enterprise shall deduct the book value and relevant taxes from the disposal income, and include the amount in the current profits and losses. The book value of the fixed assets is the amount after deducting the accumulative depreciation and accumulative impairment provision from the cost of the fixed assets.

The losses of inventories of the fixed assets shall be included in the current profits and losses.

第二十三条 企业出售、转让、报废固定资产或发生固定资产毁损，应当将处置收入扣除账面价值和相关税费后的金额计入当期损益。固定资产的账面价值是固定资产成本扣减累计折旧和累计减值准备后的金额。

固定资产盘亏造成的损失，应当计入当期损益。

Article 24 Where an enterprise includes the subsequent disbursements for a fixed asset in the cost of the fixed asset in accordance with Article 6 of these Standards, the book value of the substituted part shall be terminated the

recognition as the cost of the fixed asset.

第二十四条 企业根据本准则第六条的规定，将发生的固定资产后续支出计入固定资产成本的，应当终止确认被替换部分的账面价值。

Chapter VI Disclosure

第六章 披露

Article 25 An enterprise shall, in the notes, disclose the information concerning fixed assets as follows:

(1)The conditions of recognition, classifications, measurement basis and depreciation methods for the fixed assets;

(2) The useful lives, expected net salvage values, and depreciation rates of the various fixed assets;

(3) The original prices at the beginning and the end, the amount of accumulative depreciation, and accumulative amount of the impairment provisions for fixed assets.

(4)The current recognition of the depreciation disbursements;

(5)The limits on the ownership of the fixed assets, the amount of the fixed assets, and the book value of fixed assets used for guaranties; and

(6)The name, book value, fair value, expected disposal expenses, and expected disposal costs and the expected time for disposal, etc..

第二十五条 企业应当在附注中披露与固定资产有关的下列信息： （一）固定资产的确认条件、分类、计量基础和折旧方法。

（二）各类固定资产的使用寿命、预计净残值和折旧率。

（三）各类固定资产的期初和期末原价、累计折旧额及固定资产减值准备累计金额。 （四）当期确认的折旧费用。

（五）对固定资产所有权的限制及其金额和用于担保的固定资产账面价值。 （六）准备处置的固定资产名称、账面价值、公允价值、预计处置费用和预计处置时间等。