干货：中国CAS、国际IFRS会计准则比较—重点报表项目差异汇总（中英对照版）
CAS VS IFRS——重点报表项目差异汇总
| No. 序号 | Items 项目 | CAS 中国企业会计准则 | IFRS 国际财务报告准则 |
|---|---|---|---|
| #1 | Land use right | Recorded in intangible assets | Recorded as prepaid lease payment（Right-of-use assets） |
| 土地使用权 | 记为无形资产 | 记为租赁预付款（使用权资产） | |
| #2 | Tax Payable | Including VAT payables, income tax payables and other kinds of tax payables | Only income tax payables |
| 应交税费 | 包括应交增值税、应交所得税等各类应交税费 | 仅包括应交所得税 | |
| #3 | Taxes and surcharges | Disclosed separately in “taxes and surcharges” | Disclosed in “administration expenses” |
| 税金及附加 | 单独列示在“税金及附加”科目 | 应列示在“管理费用”科目 | |
| #4 | Revenue | Including main business revenue and other operating income | Only main business revenue |
| 收入 | 包括：主营业务收入和其他业务收入 | 仅包括主营业务收入 | |
| #5 | Non-operating income/ expense | Disclosed separately in “non-operating income” “non-operating expense” | Disclosed separately in “other operating income” ”other operating expense” |
| 营业外收入/支出 | 分别列示在“营业外收入”“营业外支出”科目 | 分别列示在“其他经营性收入”“其他经营性支出” | |
| #6 | Finance costs | Including interest expenses, interest income, foreign exchange gain and loss, service charges, etc. | Only interest expenses. Others such as service charges and foreign exchange gain and loss, etc. should be reclassified. |
| 财务费用 | 包括利息支出、利息收入、汇兑损益、手续费等 | 仅为利息支出，其他如：手续费、汇兑损益等项目应进行重分类 | |
| #7 | Income tax expense | Current tax expense and deferred tax expense are disclosed in total. | Current tax expense and deferred tax expense are disclosed separately. |
| 所得税费用 | 在利润表中将“当期所得税费用”和“递延所得税费用”合并列示 | 在利润表中将“当期所得税费用”和“递延所得税费用”分开列示 | |
| #11 | Accrued reserve for safety in production | The accrued expense for safety in production are debited in cost or expense and credited in the equity account of “reserve” | The accrued expense for safety in production will be debited directly in “retain earning” of equity and credited in the “reserve”. |
| 预提安全生产费 | When actually spend for safety in production, it will be debited in “reserve” and credited in cash, provided the spending is not for purchasing fixed assets. | When actually spend for safety in production, it will be debited in cost or expense and credited in cash, provided the spending is not for purchasing fixed assets. | |
| 提取的安全費用計入相關產品的成本或當期損益，同時在股東權益中的「專項儲備」項下單獨反映。 | 安全生產費用在提取時以利潤分配形式在所有者權益中的限制性儲備項目單獨反映。 | ||
| 使用提取的安全生產費用時，屬於費用性支出的，直接沖減專項儲備。 | 在規定使用範圍內的費用性支出，於費用發生時計入當期綜合收益表； | ||
| If the spending is for purchasing fixed assets, then a FA purchase will be first recorded according to the amount paid, then full depreciation will be credited immediately and an equal amount will be debited in “reserve”. | If the spending is for purchasing fixed assets, then a FA purchase will be recorded according to the amount paid, and there will be depreciation according to the company’s depreciation estimation. | ||
| 使用提取的安全生產費形成固定資產的，通過在建工程科目歸集所發生的支出，待安全項目完工達到預定可使用狀態時確認為固定資產；同時，按照形成固定資產的成本沖減專項儲備，並確認相同金額的累計折舊。該固定資產在以後期間不再計提折舊。 | 屬於資本性的支出，於完工時轉讓物業、廠房及設備，並按照本公司折舊政策計提折舊。 | ||
| The amount same to the actual spending will be transferred back from the “reserve” to the “retain earning”. | |||
| 同時，按照當期安全生產費等的實際使用金額在所有者權益內部進行結轉，沖減限制性儲備項目並增加未分配利潤項目，以限制性儲備餘額沖減至零為限。 |