| | |
Accounting Standards for Enterprises No. 16 – Government Grants
(No. 3 [2006] of the Ministry of Finance February 15, 2006)
| | 企业会计准则第16号－－政府补助
（财会[2006]3号 2006年2月15日）
|
Chapter I General Provisions
| | 第一章 总则
|
Article 1 For the purpose of regulating the recognition and measurement of government grants, and the disclosure of relevant information, these Standards are formulated in accordance with the Accounting Standards for Enterprises – Basic Standards.
| | 第一条 为了规范政府补助的确认、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 A government grant refers to the monetary or non-monetary assets obtained by an enterprise from the government, but excluding the capital invested by the government as the owner of the enterprise.
| | 第二条 政府补助，是指企业从政府无偿取得货币性资产或非货币性资产，但不包括政府作为企业所有者投入的资本。
|
Article 3 Government grants are classified into the government grants related to assets and government grants related to income.
The government grants related to assets refer to the government assets which are obtained by enterprises for the purposes of purchase or construction, or which form the long-term assets by other ways.
The government grants related to income refer to the government grants other than those related to assets.
| | 第三条 政府补助分为与资产相关的政府补助和与收益相关的政府补助。
与资产相关的政府补助，是指企业取得的、用于购建或以其他方式形成长期资产的政府补助。
与收益相关的政府补助，是指除与资产相关的政府补助之外的政府补助。
|
Article 4 The following items shall be governed by other relevant accounting standards:
．．．．．． | | 第四条 下列各项适用其他相关会计准则：
．．．．．． |
Dear visitor,you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases . If you are not a subscriber, please subscribe . Should you have any questions, please contact us at:
+86 (10) 8268-9699 or +86 (10) 8266-8266 (ext. 153)
Mobile: +86 133-1157-0713
Fax: +86 (10) 8266-8268
database@chinalawinfo.com
| |
您好：您现在要进入的是北大法律英文网会员专区，如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户，请注册并交纳相应费用成为我们的英文会员 。如有问题请来电咨询；
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail: database@chinalawinfo.com
|
| | | |
| | | |