蓝图设计blue print02演示presentations cas与harp的差异翻译26sep

HARP的差异//GAPbetweenCASandBusiness对生产成本有对税收有对PracticeinCostofGoodsRevenuesfromby-productsandexternalservice.e.g.wastedtrap,wastedoilbarrel,salesofkilnashandsalesrevenuesownpower会计准则应用指南》—6051其他业《CASNO14—Revenues《CASprincipleguidelines》—appendix6051RevenuesfromOtherBusiness。Reflectedbeforeoperating5By-productsandotherRecordedinrelevantcostcenter,andreduceproductioncosts.Revenuesfrombyandexternale.g.wastedstrap,wastedoilbarrel,kilnashandsalesrevenuesfromowSalesofBusiness对生产成本有对税收有对Practicein《CASNO14—Revenues《CASprincipleguidelines》—appendix6051RevenuesfromOtherBusiness。Salesofrawmaterialswhichoriginallyshouldbeconsumedduringtheproductionperiodarerecorded“RevenuesfromOtherBusiness”andreflectedbeforeoperatingprofit.Reducethecostof“rawmaterials”andleadtothemaindifferencebetweenHARPandCASAffecttaxduetotdifferenceremaininventorieswhichProvisionandallowanceforwearCAS:Norelevant.1RecordprovisionforwearpartsproductioncostaccordingtoHuaxindoesnotrecordTheimpactonprocosthappensbtwosituations.effectontaxatBusiness对生产成本有对税收有对Practiceinvolumeineveryperiod.Whenwearpartsisactuallyreced,utilizethewearpartprovision.Sumofthewearpartsprovisionandactualcostofwearpartsgoesintoproductioncostsofthatforwearparts,buttheactualwearpartscostgoesintothatperiod’sproductioncost.ProvisionandamortizationforFixedcostCAS:Norelevant1固定费用的准备和摊销ProvisionandamortizationforFixedMakeprovisionforfixedcostofnts(suchassalary)whichhaveseasonalshutdown.Itwillaffectproductioncostandbereflectedbeforeoperating有EffectonBusiness

Practicein

对生对税产成收有本有

的RefundableVATfromthegeneralusageofresource;

《CASNO.16— ernmentgrants》and《CASprincipleguidelines》—appendix6301non-operating 与当期收益相关 ernmentgrantsrelatedtocurrentWhenreceivedcreditsideis“non- e”andithasnoeffectonproductcostsandshouldbereflectedbelowoperatingprofit.：

如不发达地区或特殊项目补WhenrefundableVATfromthegeneralusageofresourceisreceivedreductionofrawmaterialscostsleadtoreduceproductcosts. ernmentgrantsdonotimpactproductcosts:Forexample:refundofbulkcementspecificfundisrecordedin“othercostcenterexpenses”inthecostcenterwhichshouldberesponsibleforthe

RefundableVATfr usageoresourcehaseffecduetothedifferenremainedininvenwhicharenotBusiness对生产成本有对税收有对Practiceinernmentgrantsrelatedtoassetsornon–currentrevenues:Whenreceivedcreditsideise”andithastobeamortizedduringtheusefullifeoftheassets.theentryis:DR:deferred eCR:non-operating NoeffectonproductcostsbereflectedbelowoperatingIftheernmentgrantisforpoorareasorotherspecialprogramsitisrecordedin“othercostcenterexpenses”inthegeneralmanagementwithinadministration.4号—<CASNO#4-Fixedassets>exnationChaper5NO#性支出VS资本性支HARPiftheprojectexpectedtoHaseffecton，launchedManyprojectshouldcapitalizationin ifshouldbe化，否则费用化。因CASprojectdoesHARPduetobelaunchedBusiness

Practicein

对生对税产成收有本有

的IftheexpenditureofPPEafterwardmeetstheconditionsofdefinitionofPPE,Itshouldbecapitalizedandatthesametimethecarrying-valueofthere shouldbewrittenoff.ButthemaintenanceexpenserelatedtoPPEwhichdoesnotmeettherulesofcapitalizationshouldbe（一）的累计折旧和减值准备转销，将固定资产旧。发生的后续支出，通过“在建工程“科到预定可使用状态时，再从在建工程转为固定资产，并按重新确定的使用 (-)theexpenditureofPPEafterwardGrossvalue,accumulateddepreciationandprovisionforimpairmentofPPEshouldbewrittenoffandtherestvalueofPPEshouldbetransferredinto“CIP”andstopdepreciation.TheexpenditureofPPEafterwardgoesthrough“CIP”.WhenthePPEcanbeusedthentransferinto

MaintenanceVScapitalization Makedecisionbasedonthecapitalizeddecisiontree. Iftheexpendituremeetstherequirementsofcapitalization,itshouldbecapitalized,otherwise,itshouldbeexpensed.ManyexpenditureofcapitalizationinCASshouldbeexpensedinHARPduetohighcapitalizationthreshold.Ifmajormaintenanceandupdatemeettherequirementsofcapitalization,theyshouldbecapitalized,otherwise,theyshouldbeexpensed.ButasformajormaintenanceCASdoesnotrequire

shouldbe

viceversa, thedwillbedeferredtofuturethroughBusiness对生产成本有对税收有对Practicein“PPE”from“CIP”isneeded,andtheusefullife,netscrapvalue depreciationmethodareneededtobeDailymaintenanceandmajormaintenanceistomakePPEinnormalworkingstatusandcannotcreatefuturebenefits,therefore,theydonotmeettherequirementsofcapitalizationbutbedirectlyexpensedwhenincurred.capitalization.so,thereisdifferencebetweentwocases.《企业会计准则应用指南》—公允价值变动损益,直接计入损益表,在营无无NoeffectonBusiness对生产成本有对税收有对PracticeinChangesinFV《CASprincipleguidelines》—appendix e(loss)ofChangesinFVisbookedintoISandreflectedbeforeBookedinto“financial 113-115)belowoperatingprofit. Allocateddividendleadstoe2Directlybookedinto“Investment beforeoperatingprofit.Bookedinto“dividendsearned”(line110-112)belowoperatingprofit.无无NoeffectonPropertyinsurance4号-<CASNO4#-Fixedassets><CAS Bookedinto“disposalofPPE”andthene(loss)”andreflected和其他收入”,若索赔资产在生产类成Propertyinsurancerefundisbookedinto“by-productandotherrevenue”inthecostcenterwhichtheassetsarelocated.IftheassetsarelocatedhaseffectontaxdthedifferencereminventorieswhichBusiness对生产成本有对税收有对Practiceinthecostcenterrelatedtoproduction,itleadstothedifferenceofproduct《AccountingStandardforBusinessEnterprisesNo.1–Inventories》Allowanceforobsolescenceofallinventories（notonlysparepart）arebookedinto“Inventoryfallingpricereserves”of“Impairmentofassets”,andreflectedbeforeoperatingprofit.Onlysparepartinventoryissubjecttoallowanceforobsolescence,whichischargedto“allowanceforobsolescenceofspareparts”,themountofallowanceiscalculatedaccordingtothe ageofthespares.Otherinventorieswillbereflectedasnetvalueafterobsolescenceinbalancesheet,and“Inventory有有有Business对生产成本有对税收有对Practiceinpricereserves”isn’tbeused.Thewritedowntonetrealizablevalueisdirectlyrecordedinto“otherprovisionandwrite-off”attherespectivecostcenters,whichwillaffectcostofgoodsinvestmentonstock《企业会计准则应用指南》-6701资《CASapplicationguideline》-appendix6701ImpairmentofassetTheallowancesforimpairmentofinvestmentsarebookedto“Stockrightsinvestmentdepreciationreserves”of“impairmentofasset”,whicharereflectedbeforeoperatingprofit, anddeterminedbytheamountofinvestmenttoassociatecompaniesandthirdparties.“-”（行）Onlyimpairmentofinvestmenttoassociatecompaniesneedtobecalculated,andchargedinto“impairmentofinvestment”in statement(line124)afteroperatingLong-terminvestmentonstockwillbereflectedasnetvalueafterimpairmentinbalancesheet.无无Business对生产成本有对税收有对PracticeinFixedassets业会计准则应用指南》—1801长期要求场地恢复准备金资本化:(见下一条)《AccountingStandardforBusinessEnterprisesNo.4-Fixedassets》,《CASapplicationguideline》-appendix1801Long-termdeferredandprepaidSiterestorationcostsneedtobeCASaccountingstandardhavenodefinitionaboutstripcost.HARP要求场地恢复准备金、采准剥HARPdefinessiterestorationcostsandstripcost toPPE.Stripcostischargedtolong-termdeferred“provisionforsiterestorationcosts”isnotsetuptemporarily.Therearenodifferenceelse.无无Siterestoration4号—固定资HARP从上线即开始计提“场地恢复准准备金”。故生产成本相对HARP较有有Business对生产成本有对税收有对Practicein《AccountingStandardforBusinessEnterprisesNo.4-Fixedassets》thirdruleTheamountofcostsfortheremovalofPPEshouldbethepresentvalueoftheexpendituresexpectedtobeincurredtosettletheobligation,whichisbookedtofixedassetandanticipationliabilitiesHARP每年会对场地恢复准备金进行财务上的展开,提高场地恢复准备金余HARP:siterestorationcostsarecalculatedeveryperiodaccordingtoextractionvolumefromHARPimplemented.Therefore,thecostofgoodsproducedofHARPishigherthanCAS.“provisionforsiterestorationcosts”isnotcalculatedTherefore,thecostofgoodsproducedinHuaxinislowerthanHARP.Strip《AccountingStandardforBusinessEnterprises》havenodefinitionaboutit.Stripcostincurrednomatterduringnewprojectstructureperiodandproductionperiod,canbecapitalizedifitqualifiescapitalizationthreshold.Theamountofstripcostiscalculatedaccording本化项目,并按年Stripincurredin有有Business对生产成本有对税收有对Practiceinliveischargedtoproductioncost.StripcostincurredduringnewprojectstructureperiodisbookedtoPPE,anddepreciatedaccordingtofixednumberofyear.Therefore,thecostofgoodsproducedinHuaxinisdifferentHARP.Fixedasset4号—固定资产》对于《AccountingStandardforBusinessEnterprisesNo.4-Fixedassets》Therearenodefinitions5000美Thecapitalizationthreshold2000Thethresholdisaboveandequal有有HARP的资本HABusiness对生产成本有对税收有对PracticeinbuildingandinstallationsandmachinesisaboveorequalUS20000;thecapitalizationthresholdoffurniture,vehiclesandtoolisITITcostIT资本化内容没有《AccountingStandardforBusinessEnterprises》havenodefinitionaboutit.HARP对资本化内容有明确规定，对ITIT部分和经营部HARPhasdefinitionaboutCAPEX,BEPwithhighITcomponentisdividedtotechnicalcostandcommercialcost,arecapitalizedandreflectedintherespectivecost有有DepreciationandamortizationofPPE.4号—固定资产》《AccountingStandardforBusinessEnterprisesNo.4-Fixedassets》TherearenodefinitionsaboutusefulHARP固定资产有具体的折旧年限或HARPhavedefinitionaboutlivesandconfineofHARP中的折旧年The有有Business

Practicein

对生对税产成收有本有

的reservesofPPE

of《企业会计准则应用指南》—。《CASapplicationguideline》-appendix1603impairmentofasset.DepreciationreservesofPPEreflectsbeforeoperatingprofit,donotaffectcostsofgoodproduced.

105行“固定资产Fixedassetsdepreciationreservesarenotcalculated,whenassetvalueiswrittenoff,itwillberecordedin“depreciationofPPE”line105reflectedinrespectivecostcentrewhereassetislocated.Fixedassetsusedintheproductionoperationaffectcostsofgoodsproduced.

ageandmethodofsameassetaredifferentHARPandHuaxin,whichaffectscostsofgoodsproduced.

Business

Practicein

对生对税产成收有本有

的固定资产处置(含报 ,转让,或Fixedassetdisposal(reject,transfer,sale,destroy

《企业会计准则应用指南》—《CASapplicationguideline》-appendix1606LiquidationoffixedassetsWhenfixedassetneedtobedisposed,thefixedassetisbookedto“liquidationoffixedassets,gainsorlossesondisposalofPPEarerecordedtonon-operatinge/cost,arenotreflectedcostsofgoodproduced.

发生报废,毁损时，资产注销先进入105行“固定资产折旧和冲销”,在资产处置若导致利得,(收入抵105行“固定资产折旧和冲销”后)进126行“固定资产的处置利得或损失”,不影响生产成本。处置若导致损失,处置净损失(收入抵105行“固定资产折旧和冲销”后)进126行“固定资产的处置利得或损失”,不影响生产成本。 –帐面净值–处置费用Thewrite-offsPPEarerecordedin“depreciationofPPE”(line105)firstlyintherespectivecostcentrewherethePPEarelocated,whenthePPEBusiness对生产成本有对税收有对PracticeinarerejectedandThegainsfromPPEdisposal( deductedline105“depreciationofPPE”)arerecordedto“gains(losses)ondisposalofPPE”(line126)andtheydonotaffectcostsofgoodsThelossesfromPPEdisposal edeductedline105“depreciationofPPE”)arerecordedto“gains(losses)ondisposalofPPE”(line126) andtheydonotaffectcostsofgoodsproduced.Netgains/lossesdisposalofPPE=sellingprice–accountingbookingnetvalue-disposalcostsFixassetphysical54《AccountingStandardforBusinessHARP计入“固定资产折旧和摊销”，在有有Business对生产成本有对税收有对PracticeinrprisesNo.4-Fixedassets》exnationchapterNo.5sectionNo.4《CASapplicationguideline》-appendix6711non-operatingcost《AccountingStandardforBusinessEnterprises》:fixedassetsinventorygainsarerecordedto“Prioryear adjustment”,anddonotaffectcostofgoodproduced;fixedassetsinventorylossesarechargedto“non-operatingcosts”anddonotaffectcostofgoodHARP:thegainsorlossesarerecordedto“depreciationoramortizationofPPE”inthecostcentrewheretheassetsarelocated,donotaffectcostofgoodproduced.调整”[PWC仍有保留].Arefixedassetsinventorygainsrecordedto“Prioryear Fixedassets《企业会计准则应用指南》-6301无无MakenoBusiness对生产成本有对税收有对PracticeinfromCASApplicationGuideline-Appendix6301:Non-operating Gainsfromthedonationsarerecordedin eStatement:Line128-Other e(expenses)CAPEXwrite-offtheexistingassetthatisbeingreced4号——CASNo.4–FixedCASApplicationGuideline-Appendix1606:Disposaloffixedassets折旧摊销(105行)eStatement:Line105-DepreciationandamortizationofPPE无无MakenoConstructionin52自建固定资产的成本,由建造该项资产达HARP根据资本化起点来判定是否资，AftertheAffecttaxationbecTheitemsthatarebecapitalizedarerecordedBusiness

Practicein

对生对税产成收有本有

的《企业会计准则第38号——首次执行企业 CASNo.4–Fixedassets:Chapter5,Section2Self-constructedassetscomprisesalltheexpenditureoccurredbeforetheassetsarereadyfortheirintendeduse,i.e.,theconstructionmaterials,laborexpenses,relatedtaxesandlevies,capitalizedborrowingcostsandallocatedoverheadTheexpensesincurredinanenterpriseduringitspreparationperiodshallbeaccountedforasorganizationexpenses.Theyarerecordedadminexpenseswhen

密相关的开办费不能资本化,而必须在发生的当月费用化，与中方相同。Inthecaseofself-constructedassets,allcostincurreddirectlyattributabletotheproject-includinglabor,materialsandcomponents,insurance,propertytaxesandsimilarcosts-shouldbecapitalizedaspartofthecostoftheasset.Start-upcostsassociatedwithopeninganew ntandnotcloselyrelatedtotheconstructionofthe itselfcannotbecapitalizedandhavetobeexpensedintheperiodthey

projecthasbeenauthorized,allthecostassociatedwiththeprojecthavetobecapitalizedaspartofthecostofthatproject,asconstructioninprogress.Nomaterwhattheamountsarebigor

Business对生产成本有对税收有对PracticeinCASNo.38–FirsttimeadoptionofCAS,Chapter2,Section4:ForbusinessenterprisesthatadoptCASfirsttime,thebalanceoforganizationexpensesshouldbewrittenoffinthefirstmonthaftertheoperationstarts.HARP计入“固定资产折旧和摊销”，在CASNo.8–ImpairmentofassetsCASApplicationGuideline-Appendix6711:Non-operatingexpensesBelowoperatingprofitandhavenoeffectonproductioncost.–高管成本中心反映,不影响生 eStatement:Line-DepreciationandamortizationofPPEwiththeCompulsorySub-TypeofCost“Write-offsofPPE”:Theirregularwrite-off(e.g.impairments)ofoperatingproperty,ntandequipment(PPE).AlsoDependingonthedeferentcase.Business

Practicein

对生对税产成收有本有

的unusualwrite-offsofconstructioninprogressandidleassets.Aboveoperatingprofitandhaveeffectonproductioncost.Minorprojectsshouldberecordedinthecostcenterwheretheassetislocated.IthaseffectonproductionLong-terminvestmentprojectsarerecordedinadminexpenseswiththecostcenter“GeneralManagement”.Ithasnoeffectonproductioncost.Impairmentof

CASApplicationGuideline-Appendix6701:recordedin“Impairmentofassets-ImpairmentofCIP”.Ithasnoeffectonproductioncostandcanbereflected

105行“固定资产折旧和摊销”,在营业利润之前反映.–高管成本中心反映,不影响生

MakenoBusiness对生产成本有对税收有对PracticeinaboveoperatingNoprovisionforitandwrite-offassetvaluedirectly.Ifpermanentimpairmentoccurred,theassetshouldbewrittendowntorecoverablevalueaboveOperatingProfitintypeofcost'DepreciationandAmortizationofLong-TermOperatingAssets'.Minorprojectsshouldberecordedinthecostcenterwheretheassetislocated.IthaseffectonproductionLong-terminvestmentprojectsarerecordedinadminexpenseswiththecostcenter“GeneralManagement”.Ithasnoeffectonproductioncost.thresholdfor6号—CASNo.6–IntangibleAssets:definecapitalizationthreshold。Goodwill(Line36)2000人民HABusiness对生产成本有对税收有对PracticeinshouldonlybecapitalizedifitsinitialvalueexceedstheequivalentofUSDOtherIntangibleAssets(Line37)AdditionalotherintangibleassetsshouldonlybecapitalizedifitsinitialvalueexceedstheequivalentofUSD20,000anditsexpectedusefullifeismorethan1year.Goodwill(line36),otherintangibleassets(line37)andotherlong-termassets(line39):CostgreaterthanorequaltoUSD20,000AssameasfixedthresholdforintangibleassetsinHuaxinisRMB2,000.However,theruleisnotcompliedstrictlyinpractice.Manyitemsthatshouldbecapitalizedwereexpensed,sotheprofitswereCapitalizationthreHARPissohightgreatdealofassecapitalizedinHuabeexpensedaccoHARP.Therefore,differenceswillhagreatimpactonImpairmentBusiness

Practicein

对生对税产成收有本有

的

CASNo.8–Impairmentofassetsrecordedin“Impairmentofassets-Impairmentofintangibleassets”.Ithavenoeffectonproductioncostandcanbereflectedbeforeoperatingprofits

106行“其他长期资产折旧和摊Thereisnoaccountcalled“Impairmentofintangibleassets”inHARP.Impairmentofintangibleassetsisrecordedin“DepreciationandAmortizationofLong-TermOperatingAssets”withthecompulsorysub-typeofcost“Write-offsotherlong-termassets”:Theirregularwrite-off(e.g.impairments)ofotherlong-termoperatingassetsincludingpatentsandcopyrightsandminingconcessions.

haveanimpactonrevenuebecausedifferencesareincImpairmentof

107行“商

对 没有影响产 MakenoBusiness对生产成本有对税收有对PracticeinCASNo.8–Impairmentofassets：Chapter6recordedin“Impairmentofassets-Impairmentofgoodwill”.Ithavenoeffectonproductioncostandcanbereflectedaboveoperatingprofits eStatement:Line-ImpairmentofTheimpairmentofgoodwillmustbecarriedoutbyaGroupreportingunitonanannualbasis.Animpairmentlossisonlyrecognizedwherethecarryingamountofgoodwillexceedsitsrecoverableamount.IthavenoeffectonproductioncostandcanbereflectedaboveoperatingCurrentassetsphysicalCASNo.1–Inventories:Para21Afterstocktaking,notonlytheoverage2recordedinthecost有haveanimpactonrevenuebecausedifferencesareincBusiness对生产成本有对税收有对Practiceinshortageofcurrentassetsarerecordedin“administrationexpenses”,anddonotaffectcostofgoodproducedwiththetypeofcost“OtherProvisionsandWrite-Offs”andaffectcostofgoodproduced102差旅费,招待费进入用CASApplicationGuideline-Appendix6602:AdministrationexpensesCASNo.9–EmployeeCompensation:Chapter10,Section2TravelandEntertainmentexpensesarerecordedintoAdminexpenses.Doesnotaffectproductioncosts.“其他人工费用”，影响生产成“其他成本中心费用”，影响生7Businesstravelexpensesarerecordedintherelevantcostcenterwiththetypeofcost“OthernelExpenses”andthenaffectproduction3Entertainmentexpensesarerecordedintherelevantcostcenterwiththetypeofcost“OtherCostCenterExpenses”andthenBusinesstravelexpensesandexpensesofnelarereflectedinexpenses”andhaveoneffectonproductioncostBusiness对生产成本有对税收有对PracticeinDistributionPackagingcostse.g.costsofpackageworkshopCASApplicationGuideline-Appendix6601:SalesexpensesCASNo.1–InventoriesCASExnation:Chapter2Packagingcostisrecordedin产品的包装费用在储运成本的成本类型“包装材料”（只适用Thetypeofcost“PackingMaterial“isonlyapplicableforcostcenter“shipstation”fordistributioncostPackingCosts(includinginboundPackagingcostisrecordedinSale无无Business

Practicein

对生对税产成收有本有

的

relatingtotheusageofpackingmaterialpurchasedforuseinthedistributionprocess.Inventories(Lines15-19):Costsforbagging(includingcostofthebags)are,inthecaseofbaggedcement,partoftheinventoryvalue ProductiontransferForexample:thefreightfeeoftransferproductionfromntto

CAS-appendix6601sales

水泥和熟料的储运成本 DistributioncostofClinkerandCementThecostoftransferproductiontocustomerindividedroad,railwayandwaterwayandchargedtothedistributioncost.

Inhuaxindistributioncostchargedtothe,Intheendofmonthwas

本，对应的收收。 estate distributioncostdichargetothecostgoodssold,thecorrespondingdiscostdidn’tchargnetsales.NoPracticein对生对税产成收有本有对Businessconsolidatedtothemaincostofgoodssold.Intheotherhandreducedthemaincostofgoodsthe无无无CorporatelogisticCAS:NospecificexNoinfluencetologisticanddistributionIfthelogisticdepartmentresponsiblemorethanonethesecostsareallocatedbytheuseofakeytothecorrespondingproductsubsegmentusingameasurement,whichrepresentstheextentoftheserviceusedbythesub-InhuaxinthecorporatelogisticbelongtothesaleexpensesanddidnotallocatetotheMarketingand无无Business

Practicein

对生对税产成收有本有

的Write-offandallowancesforbaddoubtfuldebtsofaccountreceivabletradeandaccountreceivableother

CASNo8:ImpairmentofassetsandCASappendix6701Impairmentofassetsdidn’tdistinguishthecostcenter. estatementtheallowancesforbaddoubtfuldebtsforimpairmentofassetsbelongtotheoperatingprofitandnoinfluencesforproductcost.Theaccountreceivableotheris

其他应收的坏帐备，如生产相关，计在成本中的”他准备冲销”()，影响生产成本如与生产无关，计入” 销”Write-offandallowancesforbaddoubtfuldebtsofaccountreceivabletrade:isrecordedin“Write-OffsandAllowancesforBadandDoubtfulDebts”(3).Thistypeofcostisusedonlyforbaddebtexpensesassociatedwiththesalesofpro