美国会计准则 中国会计准则 中国企业所得税简明对比表 英文版doc.docx
- 文档编号:7204565
- 上传时间:2023-01-21
- 格式:DOCX
- 页数:24
- 大小:28.30KB
美国会计准则 中国会计准则 中国企业所得税简明对比表 英文版doc.docx
《美国会计准则 中国会计准则 中国企业所得税简明对比表 英文版doc.docx》由会员分享,可在线阅读,更多相关《美国会计准则 中国会计准则 中国企业所得税简明对比表 英文版doc.docx(24页珍藏版)》请在冰豆网上搜索。
美国会计准则中国会计准则中国企业所得税简明对比表英文版doc
ComparisonbetweenUSGAAP,PRCGAAPandPRCTax–PartI
March20,2012
USGAAP
PRCGAAP
PRCTax
FormandComponentsofFinancialStatements
1.BalanceSheet
2.IncomeStatement
3.StatementofCashFlows
4.StatementofShareholderEquity
5.NotestoFinancialStatements
[SimilartoUSGAAP]
CAS30.2
AnnualCorporateIncomeTaxReturn
(13forms)
RelatedPartyTransactionForms
(9Forms)
USGAAPdoesnotrequirecomparativeinformation.However,SECregistrantsarerequiredtopresentbalancesheetsasoftheendofthecurrentandpriorreportingperiodsandallotherstatementsforthethreemostrecentreportingperiods.
Thepresentationoffinancialstatementsofthecurrentperiodshallatleastprovidethecomparativedataofallitemsofthepreviouscomparativeperiod,aswellastheexplanationsontheunderstandingofthefinancialstatementsofthecurrentperiod,unlessitisotherwiseprovidedforinotheraccountingstandards.(CAS30.8)
Nocomparativeinformationisrequired.
SECrulesexplicitlyrequiresubtotalsforcurrentassetsandcurrentliabilities(RegulationS-X,Rule5-02)inbalancesheet.
[SimilartoUSGAAP.Theassetsandliabilitiesshallbepresentedascurrentandnon-currentassetsandliabilities,respectively.](CAS30.12)
N/A
Property,PlantandEquipment
Property,plantandequipmentisrecognizedinitiallyatcost.
[SimilartoUSGAAP](CAS4.7)
[SimilartoUSGAAP](CITLawI/R56)
Property,plantandequipmentisdepreciatedoveritsusfullife.
●Straightlinemethod
●Decliningbalancemethod
●Sum-of-the-years'-digitsmethod
●Depreciationbasedonuse(activity)
[SimilartoUSGAAP](CAS4.17)
OnlydeprecitioncomputedbystraightlinemethodisdeductibleforCITpurpose.(CITLawI/R59)
[Temporarydifference]
Anitemofproperty,plantandequipmentisdepreciatedevenifitisidle,butnotifitisheldforsale.
Landisalsonotdepreciated.
[SimilartoUSGAAP.InvestmentProperty–Buildingisnotdepreciated(aHFSasset)]
(CAS4.14)
Landisnotdepreciated.(CAS4.14)
Idlefixedassets(otherthanbuildings)andfixedassetsthatisnotrelatedtobusinessarenotdepreciated.
Landaccountedforasafixedassetisnotdepreciated.(CITLaw11)
Estimatesofusefullifeandresidualvalue,andthemethodofdepreciationarereviewedonlywheneventsorchangesincircumstancesindicatethatthecurrentestimatesordepreciationmethodarenolongerappropriate.
Anychangesareaccountedforprospectivelyasachangeinestimate.
Anenterpriseshall,atleastattheendofeachyear,haveacheckontheusefullife,expectednetsalvagevalue,andthedepreciationmethodofthefixedassets.(CAS4.19)
[SimilartoUSGAAP](CAS4.19)
Residualvalueoffixedassetscannotbechangedoncedetermined.
(CITLawI/R59)
Subsequentexpenditureiscapitalizedonlywhenitisprobablethatitwillgiverisetofutureeconomicbenefits.
[SimilartoUSGAAP](CAS4.6)
Comprehensiverepaircostforfixedassetsshouldbecapitalizedandamortizedovernolessthan3years.
(CITLaw13,CITLawI/R70)
Therevaluationofproperty,plantandequipmentisnotpermitted.
[SimilartoUSGAAP](CAS4.6)
[FollowPRCGAAP](CITLawI/R56)
Thegainorlossondisposalisthedifferencebetweenthenetproceedsreceivedandthecarryingamountoftheasset.
[SimilartoUSGAAP.Inaddition,relevanttaxexpensesarealsodeductibleincomputingthedisposalgainorloss.](CAS4.6)
DisposalgainistaxableforCIT.
Disposallossneedstobereportedtotaxauthoritybeforededuction,ifthedisposedfixassethasreachedorexceededitsusefullife.
Saleslossatfairvalueinnormalbusinessoperationsneedstobereportedtotaxauthoritybeforededuction.
Forotherlossesoffixedassets,thetaxauthority’sapprovalshallberequiredfordeduction.
(SATOrder[2011]No.25)
IntangibleAssetsandGoodwill
Intangibleassetsaremeasuredinitiallyatfairvalue.
Theintangibleassetsshallbeinitiallymeasuredaccordingtoitscost.(CAS6.12)
[FollowPRCGAAP](CITLawI/R56)
Intangibleassetscannotberevalued.
[SimilartoUSGAAP](CAS6.12)
[FollowPRCGAAP](CITLawI/R56)
Goodwillisrecognizedonlyinabusinesscombinationandismeasuredasaresidual.
[SimilartoUSGAAP]CAS20.13
[FollowPRCGAAP]
Goodwillandotherintangibleassetswithindefiniteusefullivesarenotamortized,butinsteadaresubjecttoimpairmenttestingatleastannually.
"Reversal"ofimpairmentlossisnotallowed.
[SimilartoUSGAAP]CAS6.19
[SimilartoUSGAAP]CAS8.17
Intangibleassetsthatarenotrelatedtobusinesscannotbeamortized.
(CITLaw12)
Intangibleassetswithfiniteusefullivesareamortizedovertheirexpectedusefullives.
[SimilartoUSGAAP]CAS6.17
Intangibleassetsshouldbeamortizedbystraightlinemethodovernolessthan10yearsorovercontractualperiod.
(CITLawI/R67)
Subsequentexpendituresonanintangibleassetisnotcapitalizedunlessitcanbedemonstratedthattheexpenditureincreasestheutilityoftheasset.
Itonlyspecifiessubsequentexpenditureson“R&D”projects.[R-expense;D-capitalized](CAS6.10)
Borrowigcostcouldbecapitalized.
(CITLawI/R37)
Bothinternalresearchanddevelopmentexpenditureisexpensedasincurred.Specialcapitalizationcriteriaapplytoin-processR&Dacquiredinabusinesscombination,direct-responseadvertising,softwaredevelopedforinternaluseandsoftwaredevelopedforsaletothirdparties.
Theresearchexpendituresforitsinternalresearchanddevelopmentprojectsofanenterpriseshallbeexpensedincurrentperiod.(CAS6.8)
Thedevelopmentexpendituresforitsinternalresearchanddevelopmentprojectsofanenterprisemaybecapitalizedasintangibleassets(CAS6.9)
Thetaxpositionofself-developedintangibleassetsfollowsPRCGAAP(development)plusanyexpenditurestobringtheassetstoexpectedconditionbeingreadyforuse.(CITLawI/R66)
Thefollowingcostscannotbecapitalizedasintangibleassets:
internallygeneratedgoodwill,coststodevelopcustomerlist,start-upcostsandtrainingcosts.
[SimilartoUSGAAP](CAS6.11)
Internallygeneratedgoodwillcannotbeamortized.(CITLaw12)
InvestmentProperty
Thereisnospecificdefinitionofinvestmentproperty;suchpropertyisaccountedforasproperty,plantandequipmentunlessitmeetsthecriteriatobeclassifiedas“heldforsale”.
Investmentpropertyispropertyheldtoearnrentalincomeorforcapitalappreciation,orboth.
(CAS3.2)
Thisstandardshallapplytothefollowinginvestmentrealestates:
(1)Thelanduserightwhichhasalreadybeenrented;
(2)Thelanduserightwhichisheldandpreparedfortransferafterappreciation;
(3)Thebuildingswhichhavealreadybeenrented.
RentalincomeandcapitalappreciationaretaxableforCIT.
Investmentpropertyisrecognizedinitiallyatcost.
[SimilartoUSGAAP](CAS3.7)
[FollowPRCGAAP](CITLawI/R56)
Subsequenttoinitialrecognitionallinvestmentpropertyismeasuredusingthecostmodel.
Generallycostmodelshouldbeused.
Fairvaluemodelisalsopossiblewhenanactivemarketexistsandmarketpriceisavailable.
(CAS3.9)
N/A
N/A
Fortheinvestmentrealestatemeasuredthroughthefairvaluemodel,thereisnodepreciationoramortizationmadeforit.
Itsbookvalueshallbeadjustedonthebasisofitsfairvalueonthedateofthebalancesheet,andthedifferencebetweenthefairvalueanditsoriginalbookvalueshallbeincludedinthecurrentprofitsandlosses.
Therevaluationoftaxpositionofinvestmentpropertyisnotpermitted.
(CITLawI/R56)
Onlysalesordisposalgain(loss)istaxable(deductible)forCIT.
Investmentpropertyisaccountedforasproperty,plantandequipment,andtherearenotransferstoorfroman“investmentproperty”category.
Whereanenterprisewhichhaswell-establishedevidencetoindicatethatthepurposeoftheinvestmentpropertyhaschanged,itshallconverttheinvestmentpropertytootherassetsorviseversa.(CAS3.13)
Investmentpropertyistreatedinthesamewayas“property,plantandequipment”aswellas“landuseright”inPRCtax.
Inventory
Generallyinventoriesaremeasuredatthelowerofcostandmarket.
Theinventoriesshallbeinitiallymeasuredatcost.
(CAS1.5)
Whereanon-monetaryassetstransactionsatisfiesthefollowingconditionsatthesametime,thefairvalueoftheassetsreceivedandrelevanttaxesshallberegardedasthetransactioncost,andthedifferencebetweenthefairvalueoftheassetsreceivedandthecarryingvalueoftheassettransferredoutshallberecordedintotheprofitorlossofthecurrentperiod:
(1)Thetransactioniscommercialinnature;and
(2)Thefairvalueoftheassetsreceivedortransferredoutcanbemeasuredreliably.
(CAS7.3)
1.Fortheinventoryacquiredbycashpayment,itspurchasepriceandtherelevanttaxesandexpensespaidshallbeusedasitscost;
2.Fortheinventoryacquiredthroughmeansotherthancashpayment,thefairvalueofsuchinventoryandtherelevanttaxesandexpensesshallbeusedascost.
(CITLawI/R72)
Costincludesalldirectexpendituretogetinventoryreadyforsale,includingattributableoverheads.
Thecostofinventoryconsistsofpurchasecosts,processingcostsandothercosts.(CAS1.5)
"Othercostsofinventories"referstothosecosts,otherthanpurchasecostsandprocessingcosts,happenedinbringingtheinventoriestotheirpresentlocationandcondition.(CAS1.8)
[Seeabove](CITLawI/R72)
“Market”iscurrentreplacementcostlimitedbynetrealisablevalue(ceiling)andnetrealisablevaluelessanormalprofitmargin(floor).
Netrealisablevalueistheestimatedsellingpriceles
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 美国会计准则 中国会计准则 中国企业所得税简明对比表 英文版doc 美国 会计准则 中国 企业所得税 简明 对比 英文 doc
![提示](https://static.bdocx.com/images/bang_tan.gif)