ACCA 考试：F7、P2
F7和P2学员在刚接触我们的课程时，大多反馈无法解读教材中提到的各项会计准则。主要原因之一是存在语言障碍，在此文章中，我们会采取中英对照的方式来一一解读IAS 16号国际会计准则。
IAS 16 Property, Plant and Equipment
国际会计准则第16号-不动产、厂房和设备
1. Scope
This standard is applied in accounting for property, plant and equipment, except when another IFRS requires or permits a different treatment.
1. 本号准则适用于对不动产、厂房和设备的会计处理，除非有另外的国际会计准则，要求或允许采用不同的会计处理方法。
2. Exclusions
IAS 16 does not apply to:
biological assets which relate to agricultural activity (IAS 41); or
mineral rights and reserves such as oil, natural gas and similar non-regenerative resources.
2. 本号准则不适用于：
森林及类似的再生性自然资源；或者矿产权，矿产、石油、天然气和类似的非再生性资源的勘探和开采。
3. Terminology
Property, plant and equipment─tangible assets which:are held for use in the production or supply of goods or services or for rental or for admin purposes; andare expected to be used during more than one period.
Depreciation─the systematic allocation of a depreciable amount of an asset over its useful life.
Depreciable amount─the cost (or other amount substituted for cost) less its residual value.
Useful life─either the period of time over which an asset is expected to be used, or the number of production or similar units expected to be obtained from the asset.
Cost─the amount of cash/cash equivalents paid or the fair value of other consideration given to acquire an asset at the time of its acquisition or construction.
Residual value─an estimate of the amount which would currently be obtained from the disposal of the asset, after deducting the estimated costs of disposal, if the asset was already of the age and in the condition expected at the end of its useful life.
Carrying amount─the amount at which an asset is recognised in the statement of financial position after deducting any accumulated depreciation and accumulated impairment losses.
Impairment loss─the amount by which the carrying amount of an asset exceeds its recoverable amount.
3. 定义
不动产、厂房和设备，是指符合下列条件的有形资产：
企业为了在生产或供应商品或劳务时使用、出租给其他人，或为了管理的目的而持有；并且预期能在不止一个的期间内使用。
折旧─是指将一项资产的可折旧金额在其使用年限内作有规则的分配。
可折旧金额─是指一项资产的成本，或在财务报表中替代成本的其他金额，减去它的残值使用年限。
成本─是指在购置或建造一项资产时，为获得该项资产所支付的现金或现金等价物的金额，或者给予的其他价款的公允价值。
残值─是指企业期望在一项资产的使用年限结束时获得的，除去它的预期清理费用后的净额。
公允价值─是指在一项公平交易中，由熟悉情况并自愿交易的双方能将一项资产进行交换的金额。
帐面金额─是指一项资产在减去它的任何累计折旧以后计入资产负债表内的金额。
可收回的金额─是指企业预期从一项资产的未来使用中可收回的金额，包括此项资产在清理时的残值。
4. Recognition Criteria
An item of property, plant and equipment is recognised when:
It is probable that future economic benefits associated with the asset will flow to the entity, (satisfied when risks and rewards have passed to the entity); and the cost of the asset to the entity can be measured reliably.*
4.1 Capital Expenditures
Capital expenditure is incurred in:acquiring property and equipment intended for long-term use (benefits future accounting periods); andincreasing the revenue-earning capacity of an existing noncurrent asset (by increasing efficiency or useful life).
Items of capital expenditure (except for the cost of land) will ultimately be expensed to profit or loss (through depreciation) as the asset is "consumed" through its use.
4.2 Revenue Expenditures
Revenue expenditures, commonly called operating expenditures, are incurred in the daily running (operation) of the business.
Examples include:
Buying or manufacturing goods which are sold and providing services;
Selling and distributing goods;
Administration costs; and repairing long-term assets.
Revenue expenditures are charged to profit or loss immediately.
Thus, they are matched with the revenues of the accounting period.
4. 不动产、厂房和设备的确认标准
一项不动产、厂房和设备在以下条件下应确认为一项资产：
与核资产有关的未来经济利益可能流入企业；和该资产对企业的成本能可靠地计量。
4.1 资本性支出
资本支出发生在：
获得不动产和设备是为了长期使用（在未来会计期间受益）；和增加现有的非流动资产赚取收入的能力（通过提高效率和使用寿命）。
资本支出项目（不包括土地成本）至终将被费用化计入损益（通过折旧）如同资产是通过使用而被“消耗”。
4.2收益性支出
收益性支出，通常称为营业性支出，发生在日常运行（经营）的业务。
例如：
购买或制造为了销售和提供服务的商品；
销售和分销的产品；
行政费用；
修复长期资产。
收益性支出立即计入损益。
因此，它们与会计期间的收入相匹配。
5. Initial Measurement at Cost
Property, plant and equipment is initially measured at cost.
5.1 Components of Cost
Purchase price, including import duties and non-refundable purchase taxes (after deducting trade discounts and rebates.)
Directly attributable costs of bringing the asset to location and working condition, for example:
employee benefits (e.g. wages) arising directly from construction or acquisition;
costs of site preparation;
initial delivery and handling costs;
installation and assembly costs;
costs of testing proper functioning (net of any sale proceeds of items produced);
professional fees (e.g. architects and engineers); and
borrowing costs for qualifying assets in accordance with IAS 23,
An initial estimate of dismantling and removal costs (i.e. "decommissioning") the asset and restoring the site on which it is located. The obligation for this may arise either:
on acquisition of the item; or
as a consequence of using the item other than to produce inventory.
5.2 Exchange of Assets
Cost is measured at fair value of asset received, which is equal to fair value of the asset given up (e.g. trade-in or part-exchange) adjusted by the amount of any cash or cash equivalents transferred. Except when:
the exchange transaction lacks commercial substance; or
the fair value of neither the asset received nor the asset given up is reliably measurable.
Whether an exchange transaction has commercial substance depends on the extent to which the reporting entity's future cash flows are expected to change as a result of the transaction.
5. 不动产、厂房和设备的初始计量
符合确认为资产条件的不动产、厂房和设备项目，至初应按其成本进行计量。
5.1 成本的构成
不动产、厂房和设备项目的成本，应由其购买价格，包括进口税和不能退回的购买税（应减去任何有关的商业折扣和回扣）。
任何使资产达到工作位置和状态的直接的成本，例如：
直接因重组或收购产生的员工福利（例如工资）；
场地整理费用；
首次运输和装卸费用；
安装和装配费用；
测试正常运行的费用（扣除项目制作出售）；
专业费用（如建筑师和工程师）；
借贷成本与IAS 23规定的合格资产初步估计的拆除和拆迁费用（即“退役”）
关于资产和重建其资产位于的位置。这一义务可能出现在：
项目收购；或作为使用该项目以外的生产产品的后果。
5.2 资产交换
成本是按已收资产的公允价值计量，相当于已转让的任何现金或现金等价物调整的资产（如以旧换新或部分交换）的公允价值。除了：
缺乏商业实质的外汇交易；或
没有收到资产或放弃的资产的公允价值的可靠计量。
交换交易是否具有商业实质取决于报告主体未来现金流量预计是否因交易而改变。
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