Question

请高手帮忙翻译 高分悬赏

costs of site preparation, initial delivery and handling costs and installation costs. Any
purchase discounts and rebates are deducted.

2.1.2 Preproduction costs: Preproduction costs are costs incurring during the set-up phase. These costs are not to be added to the amount recorded for the asset unless they are absolutely necessary to bring the asset to a workable condition. Notwithstanding this rule, there remains an area of subjective and professional judgement. Under many circumstances there will be justification for adding certain costs, such as those associated with materials used in testing or adjusting the machinery or equipment in
order to place it into actual production. If these amounts are significant and incurrence of the cost is a necessary precedent to using the asset, and not representing excessive
waste of resources, they should be added to the carrying amount of the asset. On the other hand, losses incurred in the early stages of actually employing the asset in its intended use clearly cannot be capitalised, but instead must be charged to the expense
as incurred.

2.1.3 Self-constructed assets: The cost of a self-constructed asset is determined using the
same principles as for an acquired asset. All costs that must be incurred to complete the construction of the asset are to be added to the amount recognised initially, subject only
to the constraint that if these costs exceed the recoverable amount, the excess must be expensed currently. Borrowing costs should be recognised as an expense in the period
in which they are incurred.
2.1.4 The following are examples of the types of costs that can or cannot be included in the cost of tangible fixed assets.
Costs to be capitalised Costs to be expensed

Legal costs specific to the purchase and
construction of the specific asset Initial delivery and handling costs Import duties
Installation costs

Purchase transaction costs

Property transfer taxes

Architect and engineering costs specific to the asset (costs of alternative designs that were subsequently rejected should not be capitalised)

Site clearance (removal, dismantling)
costs

Construction labour and materials

Start-up costs necessary for bringing

Feasibility study costs

Start-up costs (unless necessary for working condition of the asset)

Initial operating losses before planned operating levels

Abnormal wasted materials, labour or other resources

Interest or other costs after the tangible fixed asset is ready for use even if not yet in use in the business

Staff training

Cost of relocating certain equipment in the plant to allow installation of the
new equipment

General administrative costs not directly attributable to the acquisition, construction or commissioning of the

the asset to working condition (including
plant commissioning and test production)

asset

Borrowing costs

page 82

Answer 1

成本的整地、初始交货及操作成本、安装费用。任何
扣除购买的折扣和回扣。

2.1.2试产成本费用的成本:大货生产前在设置的阶段。这些成本不添加量对资产录制的,除非他们是绝对必要的财富带来一个可行的条件。尽管这条规则,还有另外一个地区的主观和专业判断。在许多情况下会有理由增加一定的费用,如那些与材料用于测试或调整之机械或设备
为了把它变成实际生产。如果这些数目可观并经稽徵成本是一种必要的先例,以资产,不代表过度
资源的浪费,他们应该被添加到该资产的账面价值。另一方面,损失,在早期阶段的实际运用资产达到预定可使用不能能力,而是要收取费用
为支付的费用。

2.1.3前所发生的资产,确定采用资产是我们自己造成的
相同的原则作为一个资产。所有的成本费用,必须为自己建造的资产都要根据初始计量金额
如果这些制约成本超过其可收回金额,其超过一定列支。借款费用应当确认为一项费用
在他们所支付的费用。
下面是一些例子2.1.4的成本,可以或不计入成本的有形的固定资产。
成本费用列支能力

具体的法律费用的采购和
建设的具体资产初始交货及操作成本的进口税
安装成本,

收购交易成本

产权转让税

建筑师及工程成本所特有的资产(成本的设计,随后被拒绝不应该能力)。

清除、现场清理(解除)。
成本,

建设劳动和材料

必要的成本

可行性研究的费用

启动成本(除非必要的工作条件的资产)。

计划最初亏损经营水平。之前

异常的浪费材料、劳动和其他资源

利息或其他费用后的有形的固定资产可供使用,即使没有使用的业务

员工培训

某些设备搬迁成本的植物允许安装
新设备

一般管理费用不直接采集、建设和调试

工作条件的资产(包括
植物的调试和测试生产)。

资产

借款成本,

82页

Answer 2

整地费用，初始成本，交货和安装费用处理。任何

购物折扣和回扣中扣除。

2.1.2试生产成本：试生产的费用是指在设置阶段承担。这些费用是不能被添加到资产录得的金额，除非有绝对需要，使资产，一个可行的条件。尽管这条规则，但仍有1和专业判断的主观方面。在很多情况下会存在的理由加入一定的费用，如在测试或调整机器或设备使用的材料有关的人，

为了使成实际生产。如果这些款项是重要和必要的费用记是一个先例，使用的资产，而不是过多的代表

浪费资源，他们应该被添加到该资产的账面价值。另一方面，在实际损失发生在其拟聘用明确资产使用的早期阶段

Answer 3

本整、初始交货及操作本、安装费用任何
扣除购买折扣扣
2.1.2试产本费用本:货产前设置阶段些本添加量资产录制,除非绝必要财富带行条件尽管条规则,另外区主观专业判断许情况理由增加定费用,些与材料用于测试或调整机械或设备
变实际产些数目观并经稽徵本种必要先例,资产,代表度
资源浪费,应该添加该资产账面价值另面,损失,早期阶段实际运用资产达预定使用能能力,要收取费用
支付费用
2.1.3前所发资产,确定采用资产我自造
相同原则作资产所本费用,必须自建造资产都要根据初始计量金额
些制约本超其收金额,其超定列支借款费用应确认项费用
所支付费用
面些例2.1.4本,或计入本形固定资产
本费用列支能力
具体律费用采购
建设具体资产初始交货及操作本进口税
安装本,
收购交易本
产权转让税
建筑师及工程本所特资产(本设计,随拒绝应该能力)
清除、现场清理(解除)
本,
建设劳材料
必要本
行性研究费用
启本(除非必要工作条件资产)
计划初亏损经营水平前
异浪费材料、劳其资源
利息或其费用形固定资产供使用,即使没使用业务
员工培训
某些设备搬迁本植物允许安装
新设备
般管理费用直接采集、建设调试
工作条件资产(包括
植物调试测试产)
资产
借款本,
82页