中美会计准则比较(PwC)

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Part II: A Comparison of PRC and US GAAP

第二部分：中国企业会计准则与美国会计制度比较

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. Similarities共同点

. Differences不同点

PwC

普华永道

Similarities共同点

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Basic Concepts andQualitative Characteristics 基本概念与性质特征

PRC中国企业会计制度US GAAP美国会计制度

..Validity, Accuracy, Completeness

and Timeliness合法，准确，完整，

及时

..Consistency 一贯性

..Accrual Basis of Accounting

权责发生制

..Matching Principle配比原则

..Going Concern Assumption

持续经营假设

..Similar to PRC standards

与中国企业会计制度相似

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Cash and Cash Equivalents

现金与现金等价物

PRC中国企业会计制度

..Cash comprises cash on hand and

demand deposits.

货币资金包括现金和银行存款。

..Cash equivalents are short-term,

highly liquid investments that are

readily convertible to known

amounts of cash and which are

subject to an insignificant risk of

changes in value.现金等价物指持有

的期限短、流动性强、易于转换为

已知金额的现金及价值变动风险很

小的投资。

..Similar to PRC accounting standards.

与中国企业会计制度相似。

US GAAP美国会计制度

普华永道https://www.360docs.net/doc/0d16195224.html,/cn Accounts Receivable and

Bad Debt Provision

应收帐款与坏帐准备

PRC中国企业会计制度

..Carried at original invoiced amount less an estimate made for doubtful receivables.

应收帐款按实际发生额入帐，并对

应收帐款的回收可能性进行评估后

计提坏帐准备。

..Similar to PRC accounting regulations.

同中国企业会计制度相似。

US GAAP美国会计制度

普华永道https://www.360docs.net/doc/0d16195224.html,/cn Inventories存货

PRC中国企业会计制度

..Carried at lower of cost and net realizable value. Use of FIFO, LIFO, weighted average method, moving weighted average method

and specific identification method to determine cost.

存货以成本与可变现净值孰低法入

帐，存货成本以先进先出法，后进

先出法，加权平均法，移动平均法

或个别计价法确定。

..Similar to PRC accounting regulations. In addition, the retail method is allowed.

与中国企业会计制度相似，但也允

许使用零售价法计算存货成本，

US GAAP美国会计制度

普华永道https://www.360docs.net/doc/0d16195224.html,/cn 固定资产－现值

..Similar to PRC accounting regulations.

与中国企业会计制度相似。

..Subsequent revaluations are prohibited.

不允许按重新估计的价值入帐。

..Tangible fixed assets are stated at cost less accumulated depreciation.

固定资产以原值减去累计折旧后的

净值列示。

..Subsequent revaluations are

generally not allowed.

固定资产一般不允许按照重新估计

的价值入帐。

Fixed Assets – Carrying Value

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固定资产－折旧

PRC中国企业会计制度

..

management judgement, enterprises can

企业根据固定资产的实际使用方式和性质

，环境及管理层的合理判断确定固定资产

的使用年限及残值。

..Depreciation can be made based on the straight-line method, physical use method, etc.

折旧方法可选择直线法、工作量法、年数

总和法或双倍余额递减法。

..Similar to PRC accounting regulations.

与中国企业会计制度相似。

US GAAP美国会计制度

Fixed Assets – Depreciation

Based on facts, circumstances and determine the estimated useful lives and salvage value of fixed assets. depreciation method, sum-of-the-years’digit method, double-declining balance

普华永道https://www.360docs.net/doc/0d16195224.html,/cn Investment Property

投资性资产

..Not addressed in existing regulations.

现行制度中未对此加以规定。

..Therefore, all fixed assets, regardless of intention, are carried at cost less accumulated

depreciation (subject to impairment tests).

因此，所有的固定资产，无论使用

目的，均按成本减去累计折旧后的

净值列示(包括减值准备)。

..Treated as other properties and should be subject to depreciation and impairment tests.

视为其他资产，计提折旧和减值准备

。

普华永道https://www.360docs.net/doc/0d16195224.html,/cn Interim Financial Reporting

中期财务报告

PRC中国企业会计制度

..Not mandatory to prepare

interim financial statements but must use standard if do prepare.

中期财务报告不是必须编报，但如

编报须符合中期财务报告标准。

..Basis should be consistent with

full year statements and must

include comparatives.

中期财务报告编制需与全年财务报

告基础保持一致，同时应当提供比

较会计报表。

..Similar to PRC accounting standards;

与中国企业会计制度相似。

..Can contain condensed financial information but must include comparatives.

可以包括简化的财务信息但必须包

括比较会计信息。

US GAAP美国会计制度

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Changes in Accounting Policies,

Estimates and Correction of Errors

会计政策、会计估计变更和会计差错更正

PRC中国企业会计制度

..Change in accounting policies –

retroactive / prospective treatment, depending on the specific standard;

会计政策变更－根据具体标准决定

采用追溯调整法或未来适用法。

..Change in accounting estimate –

prospective treatment;

会计估计变更－未来使用法。

..Correction of Errors –

retroactive treatment.

会计差错更正－追溯调整法。

..Similar to PRC accounting

regulations.

与中国企业会计制度相似。

US GAAP美国会计制度

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Events Occurring After theBalance Sheet Date 资产负债表日后事项

PRC中国企业会计制度

..Adjusting and non-adjusting

events are distinguished.

区分调整事项与非调整事项。

..Proposed dividends or dividends

declared subsequent to the balance

sheet dates are deducted from

equity as of the balance sheet date,

as an adjusting event.

作为期后调整事项，股利分配方案

或在资产负债表日后宣告发放股利

应调减资产负债表日的所有者权益

。

..Similar to PRC accounting

regulations.

与中国企业会计制度相似。

US GAAP美国会计制度

PwC

普华永道

Differences不同点

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Accounting Year, ReportingCurrency and Language 会计年度,记帐本位币及报表语种

PRC中国企业会计制度

..Accounting Year = Calendar Year

会计年度＝公历年度

..

Another Currency + Chinese

记帐本位币＝人民币或其他货币加

人民币折算。

..Reporting Language = Chinese or

Another Language + Chinese

报表语种＝中文或其他语种加中文

..Accounting Year = Determined

by Company

会计年度＝有企业自行决定

..Reporting Currency =

Determined based on Country

记帐本位币＝报表公布的国家货币

..Reporting Language = English /

Determined based on Country

报表语种＝英文或报表公布国家的

语言

US GAAP美国会计制度

Reporting Currency = Rmb or

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Reporting Time-line

报表公布的期限

PRC中国企业会计制度

..Within 20 days of the subsequent

在本期报表之后的月份或季度的前20天

内，需将资产负债表和利润表上呈有关

部门。

..Within 4 months of the subsequent

在本会计年度之后的四个月内，审计报

告及本年度财务报表需上呈有关部门。

..

10K).

报表公布期限根据不同的证券交易所的

规定确定。通常中期及年度财务报表需

按要求归档.

US GAAP美国会计制度

month / quarter, balance sheets and

income statements should be submitted to

the relevant authorities;

year, an audit report together with the annual financial statements should be submitted to the relevant authorities. Based on the requirements of

different stock exchanges, normally,

interim and annual financial statements

are required to be filed (for public

entities 45 days for 10Q and 90 days for

普华永道https://www.360docs.net/doc/0d16195224.html,/cn Investments投资

PRC中国企业会计制度US GAAP美国会计制度

..Disclosures of market value of listed investments are required only.

仅要求对上市企业的投资的市价做披露

。

..

normally accounted for using the equity method. However, inter-company

balances should not be eliminated. Profit remain.

合资比例为50％：50％的企业，通常按

照权益法核算。但内部往来账项不得抵

消，年底存货的利润率应保留。

..

financial liability (recognized and

value.

企业对各类金融资产及金融负债（确认

的和未确认的）均应披露其公允价值。

..Joint ventures should be accounted

账项可抵消。

50%:50% joint ventures, they are

margin in year end inventory should

For each class of financial asset and unrecognized), an enterprise should

disclose information about their fair

for using the equity method and intercompany balances should be eliminated.

合资企业应使用权益法核算，内部往来

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Financial Instruments

金融工具

PRC中国企业会计制度US GAAP美国会计制度

..投资分为：

..Current investments短期投资;

..Long-term investments长期投资

..

长期股权投资

..Long-term debt investments.

长期债权投资

..

只有短

期投资要求按照成本市价孰低法入帐。

..Hedge accounting is not addressed.

套期保值会计处理未做规定。

..

sheet.所有的金融资产和负债，包括金融衍生物，

都应在资产负债表上确认。

..

:首次确认后下列事项也应在报表中

披露：

..trading (fair value);交易（公允价值）

..

可供销售（公允价值

及在权益中未确认的收益和损失）

..

持有至到期（已摊销成本）

Investments are categorized as:

Long-term equity investments;

Only current investments are required to be

carried at the lower of cost or market.

All financial assets and liabilities, including all

derivatives, should be recognized on the balance

Subsequent to initial recognition, they should be

recognized asavailable-for-sale (fair value and unrealized gains and losses recorded in equity);

held-to-maturity (amortized cost);

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Threshold

固定资产－资本化标准

PRC中国企业会计制度

..According to ASBE (applicable to

estimated useful lives of more than 1

2 years can be capitalized.

根据企业会计制度（从2002年1月1日起

对外商投资企业同样适用）规定，对于

使用年限超过1年的生产设备应确认为

固定资产。其他价值在2,000元以上使用

年限在2年以上的非生产设备应确认为

固定资产。

..Enterprises have the discretion to determine a threshold above which expenditures are capitalized.

企业可自行决定支出资本化的标准

。

..Fixed assets are those tangible

assets that are expected to be used during more than one period.

固定资产是指预计使用期限超过一

个会计期间的有形资产。

US GAAP美国会计制度

Fixed Assets – Capitalization

FIEs effective 1 January 2002), production equipment that have

year should be capitalized. In addition, other non-production equipment above Rmb 2,000 with useful lives of more than

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租赁－承租人的会计处理

PRC中国企业会计制度

..

以租赁资产的帐面价值与最低租赁付款

额现值中的较低者入帐。

..

undiscounted amount of minimum lease payments if that undiscounted amount is not more than 30% of total assets.

如果贴现金额不足总资产的30％，也可

按照未贴现的最低租赁付款额入帐。

..Measured at the lower of the

carrying amount of the asset or the present value of the minimum lease payments.

以租赁资产的现值与最低租赁付款

额中的较低者入帐。

US GAAP美国会计制度

Leases – Lessee Accounting

Record at the lower of the carrying

amount of the asset in the books of the

lessor and the present value of the

minimum lease payments.

It may also be measured at the

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Borrowing Costs

借款费用

PRC中国企业会计制度

..Borrowing costs on projectspecific

borrowings be capitalized

as part of the cost of acquiring or

constructing a tangible fixed asset.

为购建固定资产而专门借入的款项

所发生的借款费用允许予以资本化

。

..Borrowing costs (specific or

indirect) relating to the acquisition, construction or production of a

qualifying asset must be capitalized.

为购建、生产某项资产而发生的借

款费用（专门的或间接的）都必须

予以资本化。

US GAAP美国会计制度

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Pre-operating costs

开办费

PRC中国企业会计制度US GAAP美国会计制度

..All expenditures incurred prior to an enterprise entering commercial

production / operation qualify as “preoperating costs”.

企业投入商业生产或运行前发生的所有

支出全部记入“开办费”。

..

expensed in the month when the

enterprise enters commercial production

/ operation.

开办费记入“长期待摊费用”予以资本化

，并在企业进入商业生产或运行当月记

入当期费用。

..

from that used in the PRC. Start-up costs consist of establishment costs such as legal and secretarial costs incurred in establishing a legal entity or expenditures to open a new facility or business;

开办费的概念同中国的不同。开办费包括企

业成立的费用，如法律实体或新企业成立时

发生的法律咨询及其他服务费用。

..Start-up costs are generally expensed

开办费在发生当期即记入费用。

Pre-operating costs are capitalized as

“long-term deferred assets” and

The definition of start-up costs is different when incurred.

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建造合同

PRC中国企业会计制度

..The percentage of completion

method is the only allowable form

of contract revenue recognition

method.

完工百分比法是合同收入确定的唯

一方法。

..The percentage of completion or

the completed contract method may

be used. Once decided a specific

method, it should be applied

consistently.

完工百分比法与合同完工法均可选

用。方法一经确定，须保持一致。

US GAAP美国会计制度

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and Development Costs

无形资产－研发成本

PRC中国企业会计制度

..

incurred.

所有的研发成本均应在发生时记入当期

费用。

..

amortized relating to a self-created intangible are registration fees and legal 自行开发并按法律程序申请取得的无形

资产，如专利权等，按依法取得时发生

的实际成本。

..

研究支出应在发生当期记入费用。

..An intangible asset arising from

certain criteria are met.

无形资产研发费用如符合一定的标准可

予以资本化。

..Special recognition criteria exist for software development costs.

对软件开发成本的确定有专门的确认标

准。

US GAAP美国会计制度

Intangible Assets – Research

All research and development costs

should be recognized as an expense as

The only costs that are capitalized and costs incurred to obtain a legal right to the asset, such as a patent.

的注册费、律师费等费用作为无形资产Expenditures on research should be recognized as an expense when incurred. development should be recognized if

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long-lived assets

无形资产－其他长期资产

PRC中国企业会计制度

..All intangible assets should be amortised evenly over its expected

useful life starting in the month in

which it is obtained.

所有的无形资产从取得当月起在预

计使用年限内平均摊销。

..For long-lived intangible assets

that are deemed to have infinite

lives, they are not amortized.

对被认为长期有效的无形资产不需

摊销。

..However, they should be

reviewed for impairment at least

annually.

但这些资产至少每年应检查一次，

是否应记提减值准备。

US GAAP美国会计制度

Intangible Assets – Other

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所有者权益－库藏股

PRC中国企业会计制度

..PRC enterprises are not yet

allowed to buy back its own shares.

中国企业目前不允许回购自身的股

票。

..Treasury shares should be

presented on the balance sheet as a deduction from equity.

库藏股作为所有者权益的减项在资

产负债表上列示。

..No gain or loss should be recognized in the income statement

on the sale, issuance, or cancellation of treasury shares.

对库藏股的销售，发行或取消在利

润表上均不确认损益。

US GAAP美国会计制度

Equity – Treasury Shares

普华永道https://www.360docs.net/doc/0d16195224.html,/cn Contingencies－或有事项

PRC中国企业会计制度

..Similar to US GAAP.

与美国会计制度类似。

..Discounting is generally not

allowed under PRC accounting regulations.

在中国会计准则下，一般不允许折

现。

..以下情况应计提

准备：

..

企业由于过去发生的事件而拥有现实义务。..

obligation;

为履行义务可能造成资源的外流。

..

资源外流可以可靠的估计。

..When the effect of time value of money is material, the

当某笔资金的时效性对价值影响较大，计提准备时应减去

该影响数。

US GAAP美国会计制度

A provision should be recognized when:

an enterprise has a present obligation as a result of

a past event;

probable outflow of resources to settle the

a reliable estimate can be made.

amount of provision should be discounted.

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Revenue收入

PRC中国企业会计制度US GAAP美国会计制度

..Revenue is recognized when risks

and rewards have been transferred,

and the revenue (and associated

costs) can be measured reliably.

收入确认的标准是商品主要的风险

与报酬已经转移给买方，企业没有

保留与所有权有关的继续管理权，

也没有对已售出商品实行控制，相

关的收入和成本能够可靠地计量。

..Very stringent rules exist under SAB

101, including:SAB101对此有严格地规

定：

..

assured;可收回性可以合理保证。

..

商品已发出。

..

arrangement exists

有力的证据证明此项交易存在。

..Fixed / determinable price

价格固定或可确定。

ceases “control” on the goods sold, Collectibility is reasonable Delivery has occurred

Persuasive evidence of an

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Employee Benefits

员工福利

PRC中国企业会计制度US GAAP美国会计制度..Not addressed in existing regulations.

在现行制度下未做规定。

..Employee stock option plans are

also not addressed.

职工优先认股权计划也未做规定。

..In practice, employee benefit expenses will only be recognized as incurred.

实际上，员工福利只有在发生时才

予以确认。

..

企业应将员工为企业提供服务而在未来

应获得的福利确认为负债。

..Detailed rules stipulating the

and ESOP.

对所定义的福利分配计划及雇员股票拥

有计划的会计处理和披露方法有明确的

规定。

An enterprise should recognize a

liability when an employee has provided service in exchange for employee benefits to be paid in the future. accounting and disclosures for defined benefit and defined contribution plans

普华永道https://www.360docs.net/doc/0d16195224.html,/cn Non-monetary Transactions

非货币性交易

PRC中国企业会计制度

..No distinction is made between exchange of similar or dissimilar assets, except to the extent when

boot is involved. Profit or loss is generally not recognized.

除非在交易中涉及现金，不区分同

类资产间与不同类资产间的置换。

损益一般不确认。

..Exchange of similar assets = no

gains or losses should be recognized. 同类资产置换＝损益不确认。

..Exchange of dissimilar assets =

gains and losses are recognized

based on fair value of goods

received less any boot transferred.

不同类资产的置换＝根据收到商品

的公允价值减去发出商品的帐面价

值及所涉及的现金后的净值确认损

益。

US GAAP美国会计制度

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Cash Flow Statements

现金流量表

PRC中国企业会计制度

..The direct method together with

a supporting note reconciling

operating result to cash flows

arising from operations is the only permitted method.

目前中国只允许使用直接法编制现

金流量表，同时用补充资料将净利

润调节为经营活动的现金流量。

..

either:企业应使用现金流量来反应经营

活动，编制方法可选用：

..the direct method直接法;

..or the indirect method或间接法.

..If the direct method is used, then a

如果使用直接法，则应同时将净利润调

节为经营活动的现金流量。

US GAAP美国会计制度

An enterprise should report cash

flows from operating activities using reconciliation of net income and

operating cashflow must be presented.

普华永道https://www.360docs.net/doc/0d16195224.html,/cn Related Party Relationshipsand Transactions 关联方关系及其交易

PRC中国企业会计制度

..

Detailed disclosures concerning the required.

关联方关系的披露比美国会计制度严格

，对关联方的法人身份有具体的披露要

求。

..

party transactions.

新的企业会计制度对关联交易的公允性

进一步做出了解释。

..

have been transactions between the

related parties.

无论关联方之间是否存在交易，关联方

关系必须披露。

..The nature and type of related party

关联交易的性质及种类须披露。

US GAAP美国会计制度

The disclosure of control relationship

is more stringent than US GAAP.

corporate identity of related parties are

The new ABSE further requires

explanation of the fairness of any related

Related party relationships must be

disclosed irrespective of whether there transactions should be disclosed.

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Business Combination –

Pooling(企业合并-汇总)

PRC中国企业会计制度

..Silent on the issue.

暂无规定。

..Pooling is prohibited. The

purchase method must be used to

account for all business acquisitions.

禁止简单汇总方式的合并。购买方

法必须能够反应所有的商业获得。

US GAAP美国会计制度

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Business Combination –

Goodwill企业合并－商誉

PRC中国企业会计制度US GAAP美国会计制度

..

any excess of the cost of the acquisition over the 如果被合并企业保持其独立法人资格，则超过被合并企

业净资产帐面价值（而非公允价值）的合并费用应记入“股权投资差额”。

..

该股权投资差额应按照合同规定的投资年限或在不超过

10年的时间内摊销。

..

如果被合并企业失去独立法人资格，则超过被合并企业

净资产公允价值的合并费用应确认为“商誉”。

..

asset.

任何超过合并方可确认资产和负债的公允价

值的兼并成本在合并交易进行当日应确认为

商誉并记入资产。

..

除非确认商誉不永久有效，否则不得摊销，

但每年应对是否做减值准备作出判断，

If the acquiree retains its status as a legal person, then acquiree’s net assets book value (not fair value) would be “equity investment difference”.

This difference should be amortized over the

investment period as stipulated in the investment contract or a period not exceeding 10 years.

If the acquiree does not continue to be a legal person, then any excess of the cost of the acquisition over the acquiree’s net assets fair value would be recognized as “goodwill”.

Any excess of the cost of the acquisition

over the acquirer’s interest in the fair value of

the identifiable assets and liabilities as at the

date of the exchange transaction should be

described as goodwill and recognized as an

Unless goodwill is not determined to have

an infinite live, it should not be amortized but

subject to annual impairment tests.

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Business Combination –

Provisions for Termination

and Exit Costs

企业合并－企业重组成本

PRC中国企业会计制度US GAAP美国会计制度

..Silent on the issue.

暂无规定。

..Provisions for termination and

exit costs may be recognized. The

criteria requires that the acquirer

create a restructuring plan at or

before the date of acquisition.

为商业合并重组的成本所提之准备

可以确认，但合并方须在合并之前

或合并当日提出重组方案。

普华永道https://www.360docs.net/doc/0d16195224.html,/cn Ownership %合并会计报表-控制和

拥有表决权资本的比例

PRC中国企业会计制度US GAAP美国会计制度

..Consolidated financial statements

are required if the investor’s

investment represents more than

50% of the investee’s total capital or

if the investor can control the

investee. 当投资方拥有被投资企业半

数以上表决权资本或能够控制被投资

企业时, 投资方应该编制合并会计报

表。

..Subsidiaries are consolidated

based on “control”.投资方编制合并

报表的范围应该基于是否能够对被

投资方实施“控制”。

Consolidation – Control vs.

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from Consolidation合并会计报表－

不纳入合并会计报表内的子公司

PRC中国企业会计制度

..ASBE prohibits consolidation of subsidiaries operating in lines of business other than that of its consolidated parent. 公司的生产经营活动缺乏一体性时，不得

将该子公司纳入合并范围。

..

consolidation.同样，准备近期售出的子公

司也不应该纳入合并范围。

..A subsidiary should be excluded from consolidation when:在如下情况时，子

公司不应该纳入合并范围：

..control is intended to be

temporary;对子公司的控制只是暂

时性的；

..it operates under severe longability

to transfer funds to the

parent.在受到长期的管制，导致子

公司向母公司的资金调度受到限制

。

US GAAP美国会计制度

Consolidation – Exclusion

中国企业会计制度规定，当母公司和子

Also, if subsidiary is intended to be for

sale may also be excluded from term restrictions which impair its

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Purpose Entities合并会计报表

－特殊性质的机构

PRC中国企业会计制度

..Silent on the issue.暂无规定。..SPEs are consolidated when the substance of the relationship

between an enterprise and the SPE

indicates that the SPE is controlled

by the enterprise.如果投资方和某特

殊性质的机构之间的关系确为控制

关系时，应将该特殊性质的机构纳

入合并范围。

US GAAP美国会计制度

Consolidation -Special

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Changes in Foreign Exchange

Losses汇率的变动－汇兑损失的资本化

PRC中国企业会计制度

..暂无规定..

amount of a related asset only if those

and if it was impractical to hedge them

企业购买资产产生负

债，只有在有确切证据证明这些负债不

能被支付并且不能在贬值之前进行套期

保值，才能将该汇兑损失进行资本化。

US GAAP美国会计制度

Rates – Capitalization of Exchange

Silent on the issue. Foreign exchange losses on liabilities should be included in the carrying

liabilities could not have been settled

prior to the occurrence of the severe

devaluation or depreciation of the

reporting currency.