qualifyingasset

可以告诉我在会计词汇里面这是什么吗

符合资本化条件的资产。
Qualifying assets are the assets which are being built by an entity and it takes a substantial time to build them.
符合资本化条件的资产是指需要经过相当长时间的构建或者生产活动才能达到预定可使用或者可销售状态的资产。

资本化条件. 企业会计准则第17号－－借款费用 发布日期： 02-15-2006 生效日期： 01-01-2007 企业会计准则第17号－－借款费用 （财会[2006]3号 二○○六年二月十五日） 第一章 总则 第一条 为了规范借款费用的确认、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。 第二条 借款费用，是指企业因借款而发生的利息及其他相关成本。 借款费用包括借款利息、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。 第三条 与融资租赁有关的融资费用，适用《企业会计准则第21 号――租赁》。 第二章 确认和计量 第四条 企业发生的借款费用，可直接归属于符合资本化条件的资产的购建或者生产的，应当予以资本化，计入相关资产成本；其他借款费用，应当在发生时根据其发生额确认为费用，计入当期损益。 符合资本化条件的资产，是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。 第五条 借款费用同时满足下列条件的，才能开始资本化： （一）资产支出已经发生，资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出； （二）借款费用已经发生； （三）为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。 第六条 在资本化期间内，每一会计期间的利息（包括折价或溢价的摊销）资本化金额，应当按照下列规定确定： （一）为购建或者生产符合资本化条件的资产而借入专门借款的，应当以专门借款当期实际发生的利息费用，减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定。 专门借款，是指为购建或者生产符合资本化条件的资产而专门借入的款项。 （二）为购建或者生产符合资本化条件的资产而占用了一般借款的，企业应当根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率，计算确定一般借款应予资本化的利息金额。资本化率应当根据一般借款加权平均利率计算确定。 资本化期间，是指从借款费用开始资本化时点到停止资本化时点的期间，借款费用暂停资本化的期间不包括在内。 第七条 借款存在折价或者溢价的，应当按照实际利率法确定每一会计期间应摊销的折价或者溢价金额，调整每期利息金额。 第八条 在资本化期间内，每一会计期间的利息资本化金额，不应当超过当期相关借款实际发生的利息金额。 第九条 在资本化期间内，外币专门借款本金及利息的汇兑差额，应当予以资本化，计入符合资本化条件的资产的成本。 第十条 专门借款发生的辅助费用，在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态之前发生的，应当在发生时根据其发生额予以资本化，计入符合资本化条件的资产的成本；在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态之后发生的，应当在发生时根据其发生额确认为费用，计入当期损益。 一般借款发生的辅助费用，应当在发生时根据其发生额确认为费用，计入当期损益。 第十一条 符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过3 个月的，应当暂停借款费用的资本化。在中断期间发生的借款费用应当确认为费用，计入当期损益，直至资产的购建或者生产活动重新开始。如果中断是所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态必要的程序，借款费用的资本化应当继续进行。 第十二条 购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时，借款费用应当停止资本化。在符合资本化条件的资产达到预定可使用或者可销售状态之后所发生的借款费用，应当在发生时根据其发生额确认为费用，计入当期损益。 第十三条 购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态，可从下列几个方面进行判断： （一）符合资本化条件的资产的实体建造（包括安装）或者生产工作已经全部完成或者实质上已经完成。 （二）所购建或者生产的符合资本化条件的资产与设计要求、合同规定或者生产要求相符或者基本相符，即使有极个别与设计、合同或者生产要求不相符的地方，也不影响其正常使用或者销售。 （三）继续发生在所购建或生产的符合资本化条件的资产上的支出金额很少或者几乎不再发生。 购建或者生产符合资本化条件的资产需要试生产或者试运行的，在试生产结果表明资产能够正常生产出合格产品、或者试运行结果表明资产能够正常运转或者营业时，应当认为该资产已经达到预定可使用或者可销售状态。 第十四条 购建或者生产的符合资本化条件的资产的各部分分别完工，且每部分在其他部分继续建造过程中可供使用或者可对外销售，且为使该部分资产达到预定可使用或可销售状态所必要的购建或者生产活动实质上已经完成的，应当停止与该部分资产相关的借款费用的资本化。 购建或者生产的资产的各部分分别完工，但必须等到整体完工后才可使用或者可对外销售的，应当在该资产整体完工时停止借款费用的资本化。 第三章 披露 第十五条 企业应当在附注中披露与借款费用有关的下列信息： （一）当期资本化的借款费用金额。 （二）当期用于计算确定借款费用资本化金额的资本化率。 Accounting Standards for Enterprises No. 17 – Borrowing Costs Promulgation date: 02-15-2006 Effective date: 01-01-2007 Department: MINISTRY OF FINANCE Subject: FINANCE & BANKING -------------------------------------------------------------------------------- Accounting Standards for Enterprises No. 17 – Borrowing Costs (No. 3 [2006] of the Ministry of Finance February 15, 2006) Chapter I General Provisions Article 1 For the purpose of regulating the recognition and measurement of borrowing costs, and the disclosure of relevant information, these Standards are formulated in accordance with the Accounting Standards for Enterprises – Basic Standards. Article 2 The term “borrowing cost” refers to the interest and other costs incurred by an enterprise in connection with the borrowing of funds. The borrowing costs include interests on borrowings, amortization of discounts or premiums on borrowings, ancillary expenses, and exchange differences on foreign currency borrowings. Article 3 The financing costs relating to the financing leases shall be governed by the Accounting Standards for Enterprises No. 21 – Leases. Chapter II Recognition and Measurement Article 4 The borrowing costs incurred to an enterprise which are directly attributable to the acquisition, construction or production of assets eligible for capitalization shall be capitalized and be recorded in the costs of the asset. Other borrowing costs shall be recognized as expenses on the basis of the actual amount incurred and shall be recorded in the current profits and losses. The term “qualifying asset” refers to the fixed assets, investment real estate, inventories and other assets, of which the acquisition, construction and production takes a substantial period of time to get ready for its intended use or for sale. Article 5 The borrowing costs shall not be capitalized unless they simultaneously satisfies the following requirements: (1)The asset disbursements have already incurred, including the cash payments for the acquisition, construction or production activities for preparing an asset eligible for capitalization, as well as the disbursement for the transfer of non-cash asset or for interest bearing debt; (2)The borrowing costs have already incurred; and (3)The acquisition, construction or production activities which are necessary to prepare the asset for its intended use or sale have started. Article 6 During the capitalization period, the to-be-capitalized amount of interests (including the amortization of discounts or premiums) in each accounting period shall be determined according to the following provisions: (1) For a specifically borrowed fund for the acquisition, construction or production activities for preparing an asset eligible for capitalization, the to-be-capitalized amount of interests shall be determined according to the actual costs incurred less any income earned on the unused borrowing fund as a deposit in the bank or as a temporary investment. The term “specifically borrowed fund” refers to a fund which is borrowed specifically for the acquisition, construction or production activities for preparing an asset eligible for capitalization. (2) Where a general borrowing is used for the acquisition, construction and production of an asset eligible for capitalization, the enterprise shall calculate and determine the to-be-capitalized amount of interests on the general borrowing by multiplying the part of the accumulative asset disbursements in excess of the weighted average asset disbursement for the specifically borrowed fund by the capitalization rate of the general borrowing used. The capitalization rate shall be calculated and determined according to the weighted average interest rate of the general borrowing. The capitalization period refers to the period from the commencement to the cessation of capitalization of the borrowing costs, excluding the period of suspension of capitalization of the borrowing costs. Article 7 If there are any discounts or premiums, the amount of discounts or premiums that shall be amortized in each accounting period shall be determined through the real interest rate method and an adjustment shall be made to the amount of interest in each period. Article 8 During the capitalization period, the amount of interest capitalized in each accounting period shall not exceed the amount of interest actually incurred to the relevant borrowings in the current period. Article 9 During the capitalization period, the exchange differences on foreign currency borrowings shall be capitalized and shall be recorded in the costs of assets eligible for capitalization. Article 10 For the ancillary expenses incurred to any specifically borrowed fund, those incurred before a qualifying asset under acquisition, construction or production is ready for the intended use or sale shall be capitalized at the incurred amount when they are incurred and shall be recorded in the costs of the asset eligible for capitalization; those incurred after a qualifyingasset under acquisition, construction or production is ready for the intended use or sale by way of shall be recognized as expenses on the basis of the incurred amount when they are incurred and shall be recorded in the profits and losses of the current period. The ancillary expenses arising from a general borrowing shall be recognized as expenses at their incurred amount when they are incurred and shall be recorded in the profits and losses of the current period. Article 11 If the acquisition, purchase or construction of a qualifying asset is interrupted abnormally and if the interruption period lasts for more than 3 months, the capitalization of the borrowing costs shall be suspended. The borrowing costs incurred during such period shall be recognized as expenses and shall be recorded in the profits and losses of the current period till the acquisition, construction or production of the asset restarts. If the interruption is a necessary procedure for making the qualifying asset under acquisition, construction or production ready for the intended use or sale, the capitalization of the borrowing costs shall continue. Article 12 The capitalization of the borrowing costs shall be ceased when the qualifying asset under acquisition, construction or production is ready for the intended use or sale. The borrowing costs incurred after the qualifying asset under acquisition, construction or production is ready for the intended use or sale shall be recognized as expenses at the incurred amount when they are incurred and shall be recorded in the profits and losses of the current period. Article 13 A qualifying asset under acquisition, construction or production which has been ready for the intended use or sale shall be judged from the following aspects: (1)The substantial construction (including installation), or the production of the qualifying asset has been finished completely or substantially; (2)The qualifying asset under acquisition, construction or production conforms with or basically conforms with the design requirements, contractual provisions or production requirements, even if there is any specific discrepancy between it and the design, contractual or production requirements, its normal use or sale is not affected; (3)The amount of continuing disbursements for a qualifying asset under acquisition, construction or production is very small or nearly no such disbursement incurs. Where a qualifying asset under acquisition, construction or production needs trial production or trial operation, if the result of the trial production indicates that the asset is able to normally produce qualified products, or if the trial operation result indicates that the asset is able to run or operate normally, it shall be deemed to have been ready for the intended use or sale. Article 14 If each part of a qualifying asset under acquisition, construction or production is completed separately and ready for use or sale during the continuing construction of other parts and if the acquisition, construction or production activities which are necessary to prepare this part of asset for the intended use or sale has already been completed substantially, the capitalization of the borrowing costs in relation to this part of asset shall be ceased. If each part of a asset under acquisition, construction or production is completed separately and ready for use or sale during the continuing construction of other parts, but it can not be used or sold until the asset is entirely completed, the capitalization of borrowing costs shall be ceased when the asset is completed entirely. Chapter III Disclosure Article 15 An enterprise shall, in its notes, disclose the following information in relation to the borrowing costs: (1) The amount of the borrowing costs which is capitalized in the current period; and (2) The capitalization rate which is used for calculating and determining the amount of the borrowing costs to be capitalized in the current period.