企业会计准则第5号生物资产Word文件下载.docx
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Article3Biologicalassetshaveaclassificationofconsumptivebiologicalassets,productivebiologicalassets,andpublicwelfarebiologicalassets.
Theconsumptivebiologicalassetsrefertothebiologicalassetsheldfor
sale,orbiologicalassetstobeharvestedasagriculturalproductsinthefuture,consistingofgrowingfieldcrops,vegetables,commercialforests,livestockonhand,etc.
Theproductivebiologicalassetsrefertothebiologicalassetsheldonthepurposeofproducingagriculturalproducts,renderinglaborservices,renting,andetc.,consistingoftheeconomicforests,fuelforests,productivelivestock,draughtanimals,etc.
Thepublicwelfarebiologicalassetsrefertothebiologicalassetsforthemainpurposeofprotectionorenvironmentalprotection,consistingofwindbreakandsandfixationforests,waterandsoilconservationforests,waterconservationforests,etc.
第三条生物资产分为消耗性生物资产、生产性生物资产和公益性生物资产。
消耗性生物资产，是指为出售而持有的、或在将来收获为农产品的生物资产，包括生长中的大田作物、蔬菜、用材林以及存栏待售的牲畜等。
生产性生物资产，是指为产出农产品、提供劳务或出租等目的而持有的生物资产，包括经济林、薪炭林、产畜和役畜等。
公益性生物资产，是指以防护、环境保护为主要目的的生物资产，包括防风固沙林、水土保持林和水源涵养林等。
Article4Otherrelevantaccountingstandardsshallapplytotheitemsasfollows:
（1）TheAccountingStandardsforEnterprisesNo.1–Inventories,shallapplytotheagriculturalproductionoftheharvest;
and
（2）TheAccountingStandardsforEnterprisesNo.16–GovernmentalSubsidies,shallapplytothegovernmentalsubsidiesconcerningthebiologicalassets.
第四条下列各项适用其他相关会计准则：
（一）收获后的农产品，适用《企业会计准则第1号——存货》。
（二）与生物资产相关的政府补助，适用《企业会计准则第16号——政府补助》。
ChapterIIRecognitionandInitialMeasurement
第二章确认和初始计量
Article5Nobiologicalassetshallberecognizedunlessitmeetstheconditionsasfollowssimultaneously:
（1）Anenterprisepossessesorcontrolsthebiologicalassetasaresultofpasttransactionorevent;
（2）Theeconomicbenefitsorservicepotentialconcerningthisbiologicalassetarelikelytoflowintotheenterprise;
（3）Thecostofthisbiologicalassetcanbemeasuredreliably.
第五条生物资产同时满足下列条件的，才能予以确认：
（一）企业因过去的交易或者事项而拥有或者控制该生物资产；
（二）与该生物资产有关的经济利益或服务潜能很可能流入企业；
（三）该生物资产的成本能够可靠地计量。
Article6Theinitialmeasurementshallbemadetothebiologicalassetatitscost.
第六条生物资产应当按照成本进行初始计量。
Article7Thecostofapurchasedbiologicalassetconsistsofthepurchaseprice,therelevanttaxes,freight,insurancepremiumandotherexpensesthatmaybedirectlyattributabletothepurchaseofthisasset.
第七条外购生物资产的成本，包括购买价款、相关税费、运输费、保险费以及可直接归属于购买该资产的其他支出。
Article8Thecostofanyconsumptivebiologicalassetbywayofself-planting,self-cultivating,self-breedingshallbeascertainedinaccordancewiththeprovisionsasfollows:
（1）Thecostofself-plantingcropsandvegetablesconsistsofthenecessaryexpensesforthematerialssuchastheseeds,fertilizers,andpesticides,labor,indirectapportionment,etc.,priortotheharvest;
（2）Thecostofconsumptivebiologicalassetsuchasself-cultivatingforestconsistsofthenecessaryexpensesforforestation,foresttending,forestoperatingfacilities,testingofgoodspecies,investigationanddesign,indirectapportionment,etc.;
?
（3）Thecostofself-breedinglivestockraisedexclusivelyformeatproductionconsistsofthenecessaryexpensesforfeed,labor,indirectapportionment,etc.priortothesale;
（4）Thecostofbreedingaquaticanimalsandplantsconsistsofthenecessaryexpensesformaterialssuchasseedlings,feedstuffs,andfertilizers,labor,indirectapportionment,etc.,priortothesaleorthestorage.
第八条自行栽培、营造、繁殖或养殖的消耗性生物资产的成本，应当按照下列规定确定：
（一）自行栽培的大田作物和蔬菜的成本，包括在收获前耗用的种子、肥料、农药等材料费、人工费和应分摊的间接费用等必要支出。
（二）自行营造的林木类消耗性生物资产的成本，包括郁闭前发生的造林费、抚育费、营林设施费、良种试验费、调查设计费和应分摊的间接费用等必要支出。
（三）自行繁殖的育肥畜的成本，包括出售前发生的饲料费、人工费和应分摊的间接费用等必要支出。
（四）水产养殖的动物和植物的成本，包括在出售或入库前耗用的苗种、饲料、肥料等材料费、人工费和应分摊的间接费用等必要支出。
Article9Thecostofself-breedingproductivebiologicalassetshallbe
ascertainedinaccordancewiththeprovisionsasfollows:
（1）Thecostofself-plantingproductivebiologicalassetsasforestsconsistsofthenecessaryexpensesforforestation,foresttending,forestoperatingfacilities,testingofgoodspecies,investigationanddesign,indirectapportionment,etc.,beforeaccomplishingtheexpectedobjectiveofproductionandoperation;
（2）Thecostofself-breedingproductivelivestockanddraughtanimalsconsistsofthenecessaryexpensesforfeedstuffsandlabor,indirectapportionment,etc.,beforeaccomplishingtheexpectedobjectiveofproductionandoperation（beinggrownup）.Thephrase"
accomplishingtheexpectedobjectiveofproductionandoperation"
refersthat,theproductivebiologicalassetsmayproduceagriculturalproducts,renderlaborservices,berentedoutstablyforseveralconsecutiveyearsaftertheyenterintothenormalproductionperiod.
第九条自行营造或繁殖的生产性生物资产的成本，应当按照下列规定确定：
（一）自行营造的林木类生产性生物资产的成本，包括达到预定生产经营目的前发生的造林费、抚育费、营林设施费、良种试验费、调查设计费和应分摊的间接费用等必要支出。
（二）自行繁殖的产畜和役畜的成本，包括达到预定生产经营目的（成龄）前发生的饲料费、人工费和应分摊的间接费用等必要支出。
达到预定生产经营目的，是指生产性生物资产进入正常生产期，可以多年连续稳定产出农产品、提供劳务或出租。
Article10Thecostofself-cultivatingpublicwelfarebiologicalassetsshallbeascertainedinaccordancewiththenecessaryexpensesforforestation,foresttending,forestprotection,forestoperatingfacilities,testingofgoodspecies,investigationanddesign,indirectapportionment,etc.,priortotheclosecanopy.
第十条自行营造的公益性生物资产的成本，应当按照郁闭前发生的造林费、抚育费、森林保护费、营林设施费、良种试验费、调查设计费和应分摊的间接费用等必要支出确定。
Article11Theborrowingcosts,whichshallbeincludedinthecostofbiologicalassets,shallbedisposedinaccordancewiththeAccountingStandardsforEnterprisesNo.17–BorrowingCosts.Theborrowingcostsofconsumptivebiologicalassetssuchasforestsshallbestoppedfrombeingcapitalizedattheclosecanopy.
第十一条应计入生物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。
消耗性林木类生物资产发生的借款费用，应当在郁闭时停止资本化。
Article12Aninvestorshallascertainedthecostofabiologicalassetinaccordancewiththevalueasstipulatedintheinvestmentcontractoragreement,unlesstheunfairvalueisstipulatedinthecontractoragreement.
第十二条投资者投入生物资产的成本，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。
Article13Thecostofabiologicalassetsourcedfromthenatureshallbeascertainedinaccordancewithitsnominalamount.
第十三条天然起源的生物资产的成本，应当按照名义金额确定。
Article14Thecostofbiologicalassetsobtainedfromtheexchangeofnonmonetaryassets,recombinationliabilitiesandmergerofenterprisesshallbeascertainedinaccordancewiththeAccountingStandardsforEnterprisesNo.7–ExchangeofNon-monetaryAssets,AccountingStandardsforEnterprisesNo.12–DebtRestructuringandAccountingStandardsforEnterprisesNo.20–MergerofEnterprises,respectively.
第十四条非货币性资产交换、债务重组和企业合并取得的生物资产的成本，应当分别按照《企业会计准则第7号——非货币性资产交换》、《企业会计准则第12号——债务重组》和《企业会计准则第20号——企业合并》确定。
Article15Thesubsequentexpensesforthebiologicalassetsasadditionalforestplantingasaresultofselectivefelling,intermediatefelling,ortendingandimprovementfellingshallbeincludedinthecostofthebiologicalassetasforests.
Thesubsequentexpensesforthemanagementandprotectionorforthebreedingofabiologicalassetaftercanopyclosureoraftertheaccomplishmentoftheexpectedobjectiveofproductionandoperationshallbeincludedinthecurrentprofitsandlosses.
第十五条因择伐、间伐或抚育更新性质采伐而补植林木类生物资产发生的后续支出，应当计入林木类生物资产的成本。
生物资产在郁闭或达到预定生产经营目的后发生的管护、饲养费用等后续支出，应当计入当期损益。
ChapterIIISubsequentMeasurement
第三章后续计量
Article16AnenterpriseshallmakesubsequentmeasurementsforthebiologicalassetsinaccordancewiththeprovisionsfromArticle17toArticle21oftheseStandardsexceptfortheitemsasprescribedinArticle22oftheseStandards.
第十六条企业应当按照本准则第十七条至第二十一条的规定对生物资产进行后续计量，但本准则第二十二条规定的除外。
Article17Anenterpriseshall,inaccordancewiththeschedule,makethe
depreciationchargesofanyproductivebiologicalassetwhoseexpectedobjectiveofproductionandpurposehasbeenaccomplished,andshall,basedontheuseofthebiologicalasset,includeitinthecostorcurrentprofitsandlossesoftherelevantasset.
第十七条企业对达到预定生产经营目的的生产性生物资产，应当按期计提折旧，并根据用途分别计入相关资产的成本或当期损益。
Article18Anenterpriseshall,inaccordancewiththenatureofaproductivebiologicalasset,theinformationabouttheutilization,andtheformofrealizationoftherelevantexpectedeconomicbenefits,reasonablyascertaintheusefullife,expectednetsalvagevalue,anddepreciationmethodsofthisproductivebiologicalasset.Thedepreciationmethodsavailableconsistofthestraight-linemethod,unit-of-productionmethod,unit-of-outputmethod,etc.
Onceanenterpriseascertaintheusefullife,expectednetsalvagevalue,ordepreciationmethodofaproductivebiologicalasset,itshallnotchangeitrandomly,unlessitmeetstheprovisionsprescribedasinArticle20oftheseStandards.
第十八条企业应当根据生产性生物资产的性质、使用情况和有关经济利益的预期实现方式，合理确定其使用寿命、预计净残值和折旧方法。
可选用的折旧方法包括年限平均法、工作量法、产量法等。
生产性生物资产的使用寿命、预计净残值和折旧方法一经确定，不得随意变更。
但是，符合本准则第二十条规定的除外。
Article19Whenanenterpriseascertaintheusefullifeofaproductivebiologicalasset,itshalltakeintoconsiderationthefactorsasfollows:
（1）Theexpectedoutputcapacityoroutputofphysicalobjects;
（2）Theexpectedtangiblelossoftheassetsuchasdecrepitudeofproductivelivestockanddraughtanimalsandtheagingofeconomicforests;
（3）Theexpecte
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