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1、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 S
2、tandards 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 Acc
3、ounting 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 feature
4、s 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 prod
5、ucts 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 eco
6、nomic 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 b
7、enefits 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 exp
8、enses 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
9、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 fe
10、es 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 accord
11、ing 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
12、 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、
13、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 b
14、y 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 Co
15、sts.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
16、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
