企业会计准则投资性房地产英文财政部

浅谈《企业会计准则第3号——投资性房地产》

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第２卷第５期１
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浅谈《企业会计准则第３号——投资性房地产》
徐小瑛
（广西大学商学院，广西南宁５００）３０４
关键词：投资性房地产；国际会计准则；公允价值摘要：政部２０年２月颁布了新的企业会计准则。其中首次颁布了《财０６企业会计准则第３号——投贤性房地产》此项准则的颁布将会对企业投资性房地产的确认、，计量、披露等提供客观的依据。通过该准则－９国际会计准则４０号——投资性房地产的分析－９比较，指出二者之间的异同以及优缺点，从而为完善我国投资性房地产会计准则提出设想。
收稿日期：０６— ７— ９２００２作者简介：徐小瑛（９０１８一）女，，广西桂林人，硕士研究生，研究方向为财务管理。
维普资讯
徐小瑛：浅谈《企业会计准则第３号——投资性房地产》资性房地产转换为自用房地产时。当以其转换当日应的公允价值作为自用房地产的账面价值，公允价值与原账面价值的差额计入当期损益。自用房地产或存货转换为采用公允价值模式计量的投资性房地产时，投资性房地产按照转换当日的公允价值计价，转换当日的公允价值小于原账面价值的，其差额计人当期损益；转换当日的公允价值大于原账面价值的，其差额计入所有者权益。国际会计准则中还涉及到价值重估、折旧处理，针对不同情况更加细化。我国与国际会计准则基本上一致，但从我国企业的实际情况出发，笔者认为该准则更为符合我国的实际情况，便于操作和了解。同时避免了企业通过投资性房地产与其他资产之间的转换来进行利润操纵，充分体现了会计的谨慎性原则。（四）投资性房地产的披露要求企业会计准则第３号中要求企业应当在附注中披露与投资性房地产有关的下列信息：一是投资性房地产的种类、金额和计量模式。二是采用成本模式的，

企业会计准则中英文目录

企业会计准则中英文目录一、总则 (General Principles)1.目的、作用和依据 (Objective, Role and Basis)2.会计准则的层次体系 (Hierarchy of Accounting Standards)3.会计政策与会计估计 (Accounting Policies and Accounting Estimates)4.会计平衡与会计核算 (Accounting Balance and Accounting Recording)5.会计信息质量 (Quality of Accounting Information)6.会计报告 (Accounting Reporting)7.会计信息的披露 (Disclosure of Accounting Information)二、资产 (Assets)1.现金与现金等价物 (Cash and Cash Equivalents)2.应付票据与应收票据 (Notes Payable and Notes Receivable)3.银行存款 (Bank Deposits)4.应收账款 (Accounts Receivable)5.其他应付款 (Other Accounts Payable)6.存货 (Inventory)7.长期股权投资 (Long-term Equity Investment)8.固定资产 (Fixed Assets)9.无形资产 (Intangible Assets)10.长期应收款 (Long-term Receivables)11.投资性房地产 (Investment Property)12.生产性生物资产 (Productive Biological Assets)13.油气资产 (Oil and Gas Assets)三、负债 (Liabilities)2.应付利息 (Interest Payable)3.应付股利 (Dividends Payable)4.应付票据与应收票据 (Notes Payable and Notes Receivable)5.应计费用 (Accrued Expenses)6.长期借款 (Long-term Loans)7.应付账款 (Accounts Payable)8.其他应付款 (Other Accounts Payable)9.预计负债 (Provisions)10.长期负债 (Long-term Liabilities)11.租赁负债 (Lease Liabilities)12.金融负债和金融资产净值表 (Financial Liabilities and Net Asset Value of Financial Assets)四、所有者权益 (Equity)1.实收资本 (Paid-in Capital)2.其他各类股东权益 (Other Shareholders' Equity)3.盈余公积 (Surplus Reserve)4.未分配利润 (Undistributed Profits)5.专项储备 (Special Reserves)7.减少股本 (Reduction of Share Capital)8.外币货币报表 (Foreign Currency Financial Statements)五、收入 (Revenue)1.主营业务收入 (Main Operating Revenue)2.其他业务收入 (Other Operating Revenue)3.政府补助 (Government Grants)4.资本公积 (Capital Surplus)六、费用 (Expenses)1.销售费用 (Selling Expenses)2.管理费用 (Administrative Expenses)3.财务费用 (Financial Expenses)4.税费 (Taxes)5.其他费用 (Other Expenses)6.计提费用和资产减值准备 (Accruals and Asset Impairment Provisions)七、附注 (Appendix)1.一般附注 (General Appendix)2.财务责任附注 (Financial Responsibility Appendix)3.重要会计政策与会计估计附注 (Significant Accounting Policies and Estimates Appendix)4.重要交易与事件附注 (Significant Transactions and Events Appendix)5.重要法律事项附注 (Significant Legal Matters Appendix)6.全面收购会计处理和合并附注 (Full Acquisition Accounting Treatment and Merger Appendix)7.资产、负债和所有者权益变动情况附注 (Changes in Assets, Liabilities and Shareholders' Equity Appendix)8.指标说明附注 (Indicator Description Appendix)以上是企业会计准则的中英文目录，目录共涵盖了准则的主要内容，包括总则、资产、负债、所有者权益、收入、费用和附注等方面。

新会计准则中英对照

新会计准则中英对照新会计准则中英对照财政部在人民大会堂同时发布新的会计准则和审计准则体系，其中新会计准则于2007年1月1日起在上市公司中执行，其他企业鼓励执行。

新会计准则英汉对照目录Effective 2007 for Listed Companies1. 企业会计准则---------基本准则(Accounting Standard for Business Enterprises - Basic Standard)2. 企业会计准则第1 号---------存货(Accounting Standard for Business Enterprises No. 1 - Inventories)3. 企业会计准则第2 号---------长期股权投资 br/(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)4. 企业会计准则第3 号---------投资性房地产(Accounting Standard for Business Enterprises No. 3 - Investment properties)5. 企业会计准则第4 号---------固定资产 br/(Accounting Standard for Business Enterprises No. 4 - Fixed assets) br/6. 企业会计准则第5 号---------生物资产 br/(Accounting Standard for Business Enterprises No. 5 - Biological assets) br/7. 企业会计准则第6 号---------无形资产 br/(Accounting Standard for Business Enterprises No. 6 - Intangible assets) br/8. 企业会计准则第7 号---------非货币性资产:) br/Exchange of non-monetary assets) br/9. 企业会计准则第8 号---------资产减值 br/(Accounting Standard for Business Enterprises No. 8 - Impairment of assets) br/10. 企业会计准则第9 号---------职工薪酬 br/(Accounting Standard for Business Enterprises No. 9 –Employee compensation ) br/11. 企业会计准则第10 号--------企业年金基金 br/(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund) br/12. 企业会计准则第11 号--------股份支付 br/(Accounting Standard for Business Enterprises No. 11 - Share-based payment) br/13. 企业会计准则第12 号--------债务重组 br/(Accounting Standard for Business Enterprises No. 12 - Debt restructurings) br/14. 企业会计准则第13 号--------或有事项 br/(Accounting Standard for Business Enterprises No. 13 - Contingencies) br/15. 企业会计准则第14 号--------收入 br/(Accounting Standard for Business Enterprises No. 14 - Revenue) br/16. 企业会计准则第15 号--------建造合同 br/(Accounting Standard for Business Enterprises No. 15 - Construction contracts) br/17. 企业会计准则第16 号--------政府补助 br/(Accounting Standard for Business Enterprises No. 16 - Government grants) br/18. 企业会计准则第17 号--------借款费用 br/Borrowing costs) br/19. 企业会计准则第18 号--------所得税 br/(Accounting Standard for Business Enterprises No. 18 - Income taxes) br/20. 企业会计准则第19 号--------外币折算 br/(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation) br/。

企业会计准则第3号——投资性房地产

计提折旧或进行摊销，应当以资产负债表日投资性业应当在附注中披露的与投资性房地产有关的信
企业应当在附录中披露与投资性房地产有关的
下列信息：
１投资性房地产的种类、．金额和计量方式：
２采用成本模式的，资性房地产的折旧或摊．投
第３为投资性房地产的后续计量。本章具体章
第１章为总则。总则中明确了本准则是为了规说明了企业在资产负债表日对投资性房地产进行后范投资性房地产的确认、计量和相关信息的披露，以续计量所能采取的方法和前提条件。这里重要的一及投资性房地产的特征，同时列示了本准则不适用或资本增值，或两者兼有而持有的房地产。投资性房
时满足下列条件：
章明确了投资性房地产确认的具体条件、初始计量
方法以及后续支出的处理方式。其具体规定是：
１确认条件；．
（）资性房地产所在地有活跃的房地产交易１投《对外经贸财会》志２０杂０６年第５期
８
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准则解读系列之二
随着中国房地产业的不断发展，房地产业对国
（）１该投资性房地产包含的经济利益很可能流（）２该投资性房地产的成本能够可靠计量。
２初始计量：．
民经济的影响越来越大，房地产市场越来越规范，越入企业。来越多的企业出于投资目的持有各类房地产。鉴于此类房地产价值巨大，会对企业的会计信息造成巨

企业会计准则第3号—投资性房地产

企业会计准则第3号—投资性房地产企业会计准则第3号—投资性房地产是对投资性房地产进行会计处理的准则。

投资性房地产是指企业在购买、建造或者租赁房地产用于获得租金或者增值的情况下所持有的房地产。

企业会计准则第3号规定了投资性房地产的会计核算、报告和披露要求，以确保相关信息能够准确、完整地反映企业的财务状况和经营成果。

根据企业会计准则第3号，投资性房地产应当经历三个阶段的会计处理：首次确认、持有期间、处置期间。

首次确认阶段，企业应当按照成本进行确认，包括购买成本、建造成本和租赁预付款等。

此外，还应当确认与投资性房地产有关的初始直接相关费用，并在首次确认时进行计量。

持有期间阶段，企业应当根据成本模型或公允价值模型进行计量。

成本模型要求以成本减少累计计提的减值准备进行计量，而公允价值模型要求以公允价值进行计量，并将变动计入其他综合收益。

处置期间阶段，企业应当根据实际或预计出售时的公允价值进行计量，并将差额计入当期损益。

投资性房地产的报告和披露要求包括财务报表和附注的披露内容。

财务报表应当包括投资性房地产的概述、成本、公允价值、减值准备、租金收入和处置收益等信息。

附注应当包括投资性房地产的主要会计政策、计量方法、风险管理和潜在风险等信息。

企业会计准则第3号对于企业正确处理投资性房地产的会计核算有重要意义。

准确、完整地报告和披露投资性房地产的相关信息，有助于投资者、债权人和其他利益相关方了解企业的财务状况和经营成果，提高投资决策的准确性和科学性。

然而，企业会计准则第3号在实际应用中也存在一些问题和挑战。

一方面，投资性房地产的公允价值可能难以准确确定，特别是在市场波动较大或者投资性房地产较少的地区。

另一方面，企业在计量投资性房地产时可能存在主观性和估计性，导致信息的可比性和可靠性受到影响。

因此，在实施企业会计准则第3号时，企业应当结合具体情况进行审慎判断，并严格按照相关规定进行会计处理、报告和披露。

同时，监管部门应当加强对企业的监督和指导，提高企业会计准则应用的质量和规范性，进一步保护投资者和利益相关方的权益。

企业会计准则第3号──投资性房地产

企业会计准则第3号──投资性房地产企业会计准则第3号─投资性房地产是国家财政部制定的一项会计准则，用于规范企业对投资性房地产的会计处理。

投资性房地产是指企业为赚取租金、资本增值或者两者兼有而持有的房地产，包括土地使用权、建筑物及附属设施等。

该会计准则共分为六个部分，包括目的范围、定义和分类、公允价值和其变动、初始确认和后续计量、转移与重分类以及披露等。

根据企业会计准则第3号─投资性房地产，企业在评估是否将房地产资产作为投资性房地产时，应当考虑以下因素：是否用于出租、预期的投资收益、市场租金、租赁条件、现金流量、地价与建筑物价值等。

准则要求，一旦将其中一资产作为投资性房地产进行确认，就要按照公允价值模式进行后续计量和披露。

该会计准则要求，企业应当将投资性房地产按照公允价值进行初始确认，并按照公允价值模式进行后续计量。

公允价值是指市场上在买方和卖方交易时可以获得的价格，准则要求企业按照持有的房地产分类进行公允价值的确定。

企业还需对投资性房地产的公允价值进行定期评估，并将评估结果记录在会计凭证中。

企业还需根据投资性房地产的公允价值变动，计入当期损益。

企业会计准则第3号─投资性房地产还规定了转移与重分类的事项。

转移是指投资性房地产由一种类别转为另一种类别，重分类是指不再将其中一资产作为投资性房地产进行确认。

准则要求，转移和重分类应当根据实际情况进行，并且要进行充分的披露说明。

最后，企业在编制财务报表时，应当按照准则的要求对投资性房地产进行披露。

准则要求，企业应当披露投资性房地产的计量基础、主要假设、公允价值计算结果、公允价值变动及其影响、投资性房地产的转移与重分类等信息。

企业还需对投资性房地产的风险及管理政策进行充分的披露说明。

企业会计准则第3号─投资性房地产的制定和实施，旨在提高企业对投资性房地产的会计处理的准确性和可比性，进一步规范企业的财务报告，为投资者提供准确、全面的信息，以保护投资者的权益。

这将有助于提高企业透明度与市场竞争力，促进企业投资性房地产市场的稳定发展。

国际会计准则之投资性房地产

国际会计准则第40号——投资性房地产财政部会计司组织翻译目的本准则的目的是规投资性房地产的会计处理和相关披露要求。

围1、本准则适用于投资性房地产的确认、计量和披露。

2、除其它问题外，本准则涉及在融资租赁承租人财务报表中投资性房地产的计量和经营租赁出租人财务报表中投资性房地产的计量。

本准则不涉及《国际会计准则第17号——租赁》所包括的下列事项：（1）融资租赁或经营租赁的划分；（2）投资性房地产赚取的租赁收益的确认（参见《国际会计准则第１８号——收入》）；（3）在经营租赁承租人财务报表中房地产的计量；（4）在融资租赁出租人财务报表中房地产的计量；（5）售后租回交易的会计；（6）融资租赁和经营租赁的披露。

3、本准则不适用于：（1）森林和类似再生性自然资源；（2）矿产权、矿产勘探开采、石油、天然气和类似非再生性自然资源。

定义4、本准则使用的下列术语，其含义为：投资性房地产，指为赚取租金或为资本增值，或两者兼有而（由业主或融资租赁的承租人）持有的房地产（土地或建筑物，或建筑物的一部分，或两者兼有），但不包括：（1）用于商品或劳务的生产或供应，或用于管理目的的房地产；或（2）在正常经营过程中销售的房地产。

自用房地产，指为用于商品或劳务的生产或供应，或用于管理目的而（由业主营融资租赁的承租人）持有的房地产。

公允价值，指在公平交易中，熟悉情况的当事人自愿据以进行资产交换的金额。

成本，指资产购置或建造时，为取得该资产而支付的现金或现金等价物的金额、或其它对价的公允价值。

账面金额，指在资产负债表中确认的资产金额。

5、房地产投资是为了赚取租金或资本增值，或两者兼有。

因此，投资性房地产产生的现金流量在很大程度上独立于企业持有的其它资产。

这一点将投资性房地产与自用房地产区分开来。

商品或劳务的主产或供应过程中使用的房地产（或用于管理目的房地产）产生的现金流量不仅归属于该项房地产，而且归属于在生产或供应过程中所使用的其它资产。

企业会计准则投资性房地产英文财政部

Accounting Standard for Business Enterprises No.3—Investment PropertyChapter 1 General ProvisionsArticle 1 This standard is formulated in accordance with the “Accounting standard for Business Enterprises—Basic Standard”for the purpose of prescribing the recognition and measurement of investment property and the disclosure of related information.Article 2 Investment property is property held to earn rentals or for capital appreciation or both.Article 3 The following items of investment property are dealt with by this standard:(a)a land use right that is leased out.(b)a land use right held for transfer upon capital appreciation.(c)a building that is leased out.Article 4 The following items are not investment property:(a)owner-occupied property, i.e.property held for use in the production or supply of goods or services or for administrative purposes.(b)property held as inventories.Article 5 the following items are dealt with under other appropriate Accounting Standards:(a)property constructed on behalf of others, which are dealt with under “Accounting standard for Business Enterprises No.15—Construction Contracts”.(b)rental income from, and sale and lease back of, investment property, which are dealt with under “Accounting standard for Business Enterprises No.21—Leases”.Chapter 2 Recognition and InitialMeasurementArticle 6 Investment property shall be recognized as asset when, and only when both of the following conditions are satisfied:(a)it is probable that the future economic benefits that are associated with the investment property will flow to the enterprise;(b)the cost of the investment property can be measured reliably.Article 7 An investment property shall be measured initially at its cost. (a)the cost of a purchased investment property comprises its purchase prise, related taxes and fee, and other directly attributable expenditures. (b)the cost of a self-constructed investment property is its cost at the date when the construction or development is complete.(c)the cost of an investment property obtained in other ways shall be determined in accordance with the appropriate Specific Accounting Standard for Business Enterprises.Article 8 Subsequent costs incurred for an investment property that meet the recognition criteria stipulated in Article 6 shall be included in the cost of the investment property. Subsequent costs that fail to meet the recognition criteria in Article 6 shall be recognized in profit or loss in the period in which they are incurred.Chapter 3 Subsequent Measurement Article 9An enterprise shall use the cost model for subsequent measurement of investment property at the balance sheet date, except as stipulated in Article 10 of this Standard.Subsequent measurement of buildings accounted for using the cost model is dealt with under “Accounting Standard for Business Enterprises No.4—Fixed Assets”.Subsequent measurement of land use right accounted for using the cost model is dealt with under “Accounting Standard for Business Enterprises No.6—Intangible Assets”.Article 10 If there is clear evidence that the fair value of an investment property can be reliably determinable on a continuing basis, the fair value model may be used for subsequent measurement of the investment property.Both of the following conditions shall be met if the fair value model is to be used:(a)there is a active property market in the location in which the investment property is situated;(b)the enterprise can obtain the market price and other relevant information regarding the same type of or similar properties from the property market, so as to reasonably estiamte the fair value of the investment property.Article 11 When the fair value model is used, no depreciation or amotization is provided for an investment property. The carrying amount of the investment property shall be adjusted to its fair value at the balance sheet date. The difference between the fair value and the original carrying amount is recognized in profit or loss for the current period.Article 12 Once a measurement model for investment property is chosen, an enterprise shall not change the model arbitrarily. A change from the cost model to the fair value model shall be accounted for as a change in accounting policy and dealt with in accordance with “Accounting Standard for Business Enterprises No.28—Changes in Accounting policies and Accounting Estimates and Corrections of Errors” .For investment property accounted for using the fair value model, achange from the fair value model to the cost model is not permitted.Chapter 4 TransfersArticle 13 Transfers to, or from, investment property shall be made when, and only when, there is a change in use, clearly evidenced by one of the following conditions:(a)commencement1of owner-occupation, for a transfer from investment property to owner-occupied property.(b)end of development with a view to sale, and commencement of an operating lease to another party, for a transfer from inventories to investment property.(c)end of owner-occupation, and commencement of being held to earn rentals2or for capital appreciation3, for an transfer from owner-occupied land use right to investment property.(d)end of owner-occupation, and commencement of an operating lease to ahother party, for a transfer from owner-occupation building to investment property.Article 14For a transfer from investment property carried at the cost model to owner-occupied property, or a transfer from owner-occupied property or inventories to investment property carried at the cost model, the carrying amount of a property before its transfer shall be regarded as the recorded amount after its transfer.Article 15For a transfer from investment property carried at the fair value model to owner-occupied property, its fair value at the date of transfer is regarded as the carrying amount of the owner –occupied property. The difference between the fair value and the original carrying amount is recognized in profit or loss for the current period.Article 16 For a transfer from owner-occupied property or inventories to investment property carried at the fair value model, the investment property is measured at its fair value at the date of the transfer. If the fair value at the date of transfer is less than the original carrying amount, the difference is charged to profit or loss for the current period. If the fair value at the date of transfer exceeds the original carrying amount, the difference is recognized in owners’equity.Chapter 5 DisposalsArticle 17 An investment property shall be derecognized on disposal or 1[kə'mensmənt] 名词n. [U][C] 1.开始,发端2.【美】学位授予典礼;毕业典礼2['rentl] 名词n. 1.租金;租金收入[C]The quarterly rental will be $50,000.每季度租金为五万元。