Accounting Standards for Enterprises No. 15 - Construction Contracts

财会[2006]第3号  Cai Kuai [2006] No.3

 

第一章 总则  Chapter I General Provisions

第一条为了规范企业（建造承包商，下同）建造合同的确认、计量和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。

 Article 1In order to regulate the recognition, measure construction contracts of enterprises (construction contractors, the same below), and disclose the relevant information, these Standards are formulated according to the Accounting Standards for Enterprises - Basic Standards.

 

第二条建造合同，是指为建造一项或数项在设计、技术、功能、最终用途等方面密切相关的资产而订立的合同。

 Article 2The term "construction contract" means the contract signed for the construction of an asset or several assets that are closely interrelated in the matter of their design, technology and function or their ultimate purpose or use.

 

第三条建造合同分为固定造价合同和成本加成合同。

  Article 3Construction contracts consist of fixed price contracts and cost plus contracts.

 

固定造价合同，是指按照固定的合同价或固定单价确定工程价款的建造合同。

 A fixed price contract means a construction contract in which the construction price is ascertained on the basis of a fixed contract price or a fixed unit price.

 

成本加成合同，是指以合同约定或其他方式议定的成本为基础，加上该成本的一定比例或定额费用确定工程价款的建造合同。

  A cost-plus contract means a construction contract in which the construction price is ascertained on the basis of the costs stipulated in the contract or costs negotiated otherwise, plus a proportion of these costs or a fixed fee.

 

第二章 合同的分立与合并  Chapter II The Split-up and Combination of Contracts

第四条企业通常应当按照单项建造合同进行会计处理。但是，在某些情况下，为了反映一项或一组合同的实质，需要将单项合同进行分立或将数项合同进行合并。

  Article 4Generally an enterprise shall have accounting treatment in accordance with each construction contract. However, in some cases, it is necessary to split up a single contract or combine several contracts in order to reflect the essence of a single contract or a group of contracts.

 

第五条一项包括建造数项资产的建造合同，同时满足下列条件的，每项资产应当分立为单项合同：

 Article 5For a construction contract including several assets; the construction of each asset shall be treated as a single construction contract when the conditions as follows are met simultaneously:

 

（一）每项资产均有独立的建造计划；  (1)Independent construction plan of each asset;

 

（二）与客户就每项资产单独进行谈判，双方能够接受或拒绝与每项资产有关的合同条款；  (2)Each asset is needed a separate negotiation with the customer, and the parties have been able to accept or reject the contract terms pertinent to each asset; and

 

（三）每项资产的收入和成本可以单独辨认。

  (3)The revenue and costs of each asset can be identified separately.

 

第六条追加资产的建造，满足下列条件之一的，应当作为单项合同：  Article 6The construction of each additional asset shall be accounted for as a separate contract if either of the conditions is met as follows:

 

（一）该追加资产在设计、技术或功能上与原合同包括的一项或数项资产存在重大差异。  (1)There is great difference between the additional asset and the original asset under the original contract in terms of design, technology or function; or

 

（二）议定该追加资产的造价时，不需要考虑原合同价款。 

(2)It is not necessary to take into account of the original contract price when the price of the additional asset is separately negotiated.

 

第七条一组合同无论对应单个客户还是多个客户，同时满足下列条件的，应当合并为单项合同：

  Article 7A group of contracts, whether with a single customer or with several customers, shall be treated as a single construction contract when all of the conditions are met as follows:

 

（一）该组合同按一揽子交易签订；  (1)The group of contracts is signed as a package deal;

 

（二）该组合同密切相关，每项合同实际上已构成一项综合利润率工程的组成部分；

 (2)The contracts are so closely related that they are, in fact, parts of a single project with an overall profit margin; and

 

（三）该组合同同时或依次履行。

 (3)The contracts are carried out concurrently or in a sequential manner.

 

第三章 合同收入  Chapter III Contract Revenue

第八条合同收入应当包括下列内容：

  Article 8The contract revenue shall consist of:

（一）合同规定的初始收入；  (1)The initial amount of revenue stipulated in the contract; and

（二）因合同变更、索赔、奖励等形成的收入。

  (2)Revenue incurred by alterations in contract, claims for compensation and incentive payments.

 

第九条合同变更，是指客户为改变合同规定的作业内容而提出的调整。

 Article 9A alteration in a contract is an adjustment by the customer for a change in the range of the work to be performed under the contract.

 

合同变更款同时满足下列条件的，才能构成合同收入：

  Revenues incurred by alterations in the contract shall be recognized when both of the conditions as follows are met simultaneously:

 

（一）客户能够认可因变更而增加的收入；

  (1)The customer will approve the amount of revenues incurred by the variation; and

 

（二）该收入能够可靠地计量。

  (2)The amount of revenues can be measured in a reliable way.

第十条索赔款，是指因客户或第三方的原因造成的、向客户或第三方收取的、用以补偿不包括在合同造价中成本的款项。

 Article 10A claim for compensation is an amount that is not included in the contract price and which the contractor seeks to charge from the customer or a third party as a compensation for costs that caused by the customer or a third party.

 

索赔款同时满足下列条件的，才能构成合同收入：

 Revenue incurred by claims should be recognized when both of the conditions as follows are met simultaneously:

 

（一）根据谈判情况，预计对方能够同意该项索赔；

 (1)The customer is expected to accept the claims for compensation in accordance with the situations of negotiations; and

 

（二）对方同意接受的金额能够可靠地计量。

  (2)The amount that is accepted by the other party can be measured in a reliable way.

 

第十一条奖励款，是指工程达到或超过规定的标准，客户同意支付的额外款项。奖励款同时满足下列条件的，才能构成合同收入：

  Article 11Incentive payments refer to the additional amounts agreed to pay to the contractor by the customer if the specified performance standards are met or exceeded. Revenue incurred by incentive payments should be recognized when both of the conditions as follows are met simultaneously:

 

（一）根据合同目前完成情况，足以判断工程进度和工程质量能够达到或超过规定的标准；  (1)The contract has reached a stage of completion so that it can be deduced that the schedule and quality of the contract will meet or exceed the specified performance standards; and

 

（二）奖励金额能够可靠地计量。

  (2)The amount of incentive payments can be measured in a reliable way.

 

第四章 合同成本  Chapter IV Contract Costs

第十二条合同成本应当包括从合同签订开始至合同完成止所发生的、与执行合同有关的直接费用和间接费用。

 Article 12The contract costs shall consist of the direct and indirect costs incurred and related to a contract during the period from the date of the contract signed to the date of the contract completed.

 

第十三条合同的直接费用应当包括下列内容：

  Article 13The direct costs under a contract shall consist of the items as follows:

 

（一）耗用的材料费用；  (l)Costs of materials;

（二）耗用的人工费用；  (2)Labor costs;

（三）耗用的机械使用费；  (3)Utilization expenses of equipment; and

（四）其他直接费用，指其他可以直接计入合同成本的费用。

 (4)Other direct costs, referring to other expenses that may be directly included in the contract costs.

 

第十四条间接费用是企业下属的施工单位或生产单位为组织和管理施工生产活动所发生的费用。

  Article 14The indirect costs refer to the costs incurred by organizing and managing operating activities for construction entity or production entity subordinate to an enterprise.

 

第十五条直接费用在发生时直接计入合同成本，间接费用在资产负债表日按照系统、合理的方法分摊计入合同成本。

 Article 15The direct costs shall be directly included as part of the contract costs when they are incurred. The indirect costs shall be allocated to the contract costs in light of a systematic and reasonable method on the date of the balance sheet.

 

第十六条合同完成后处置残余物资取得的收益等与合同有关的零星收益，应当冲减合同成本。

 Article 16The contract costs may be offset against by any incidental income pertinent to the contract, such as the income from the disposal of surplus materials at the end of the contract.

 

第十七条合同成本不包括应当计入当期损益的管理费用、销售费用和财务费用。

  Article 17The contract costs do not include the costs that shall be included in the current profits and losses, such as the administration costs, the selling costs, the financial costs.

 

因订立合同而发生的有关费用，应当直接计入当期损益。

  The relevant expenses incurred by the sign of a contract shall be directly included in the current profits and losses.

 

第五章 合同收入与合同费用的确认

 Chapter V Recognition of Contract Revenue and Contract Costs

第十八条在资产负债表日，建造合同的结果能够可靠估计的，应当根据完工百分比法确认合同收入和合同费用。

  Article 18If the outcome of a construction contract can be estimated in a reliable way, the contract revenue and contract costs shall be recognized in light of the percentage-of- completion method on the date of the balance sheet.

 

完工百分比法，是指根据合同完工进度确认收入与费用的方法。

  The term "percentage-of-completion method" means a method by which the contractor recognizes its revenues and costs in the light of the schedule of the contracted project.

 

第十九条固定造价合同的结果能够可靠估计，是指同时满足下列条件：

 Article 19The outcome of a fixed price contract can be estimated in a reliable way when all of the conditions as follows are met simultaneously:

 

（一）合同总收入能够可靠地计量；

 (1)The total contract revenue can be measured in a reliable way;

 

（二）与合同相关的经济利益很可能流入企业；

 (2)The economic benefits pertinent to the contract will flow into the enterprise;

 

（三）实际发生的合同成本能够清楚地区分和可靠地计量；

  (3)The actual contract costs incurred can be clearly distinguished and can be measured in a reliable way; and

 

（四）合同完工进度和为完成合同尚需发生的成本能够可靠地确定。

(4)Both the schedule of the contracted project and the contract costs to complete the contract can be measured in a reliable way.

 

第二十条成本加成合同的结果能够可靠估计，是指同时满足下列条件：

  Article 20The outcome of a cost plus contract can be estimated in a reliable way when the conditions as follows are met simultaneously:

 

（一）与合同相关的经济利益很可能流入企业；

  (1)The economic benefits pertinent to the contract will flow into the enterprise; and

 

（二）实际发生的合同成本能够清楚地区分和可靠地计量。

 (2)The actual contract costs incurred can be clearly distinguished and measured in a reliable way.

 

第二十一条企业确定合同完工进度可以选用下列方法：

 Article 21The schedule of a contracted project may be ascertained by employing the methods as follows:

 

（一）累计实际发生的合同成本占合同预计总成本的比例。

  (1)The proportion of accumulative actual contract costs incurred against the expected total contract costs;

 

（二）已经完成的合同工作量占合同预计总工作量的比例。

  (2)The proportion of the completed contract work against the expected total contract work; or

（三）实际测定的完工进度。  (3)Surveys of the work performed.

 

第二十二条采用累计实际发生的合同成本占合同预计总成本的比例确定合同完工进度的，累计实际发生的合同成本不包括下列内容：

 Article 22When the schedule of the project is ascertained on the basis of the proportion of accumulative actual contract costs incurred against the expected total contract costs, the items as follows are excluded from the actual contract costs incurred:

 

（一）施工中尚未安装或使用的材料成本等与合同未来活动相关的合同成本。

  (1)The construction costs pertinent to future activity under the contract, such as costs of materials that are not installed or used during the construction;

 

（二）在分包工程的工作量完成之前预付给分包单位的款项。

  (2)The advance payments made to the subcontractors prior to the completion of the subcontract works.

 

第二十三条在资产负债表日，应当按照合同总收入乘以完工进度扣除以前会计期间累计已确认收入后的金额，确认为当期合同收入；

 Article 23The current contract revenues in the current period shall, on the balance sheet date, be recognized in accordance with the balance of the total contract revenues times the schedule of completion then deducting the accumulated revenue recognized in previous accounting periods.

 

同时，按照合同预计总成本乘以完工进度扣除以前会计期间累计已确认费用后的金额，确认为当期合同费用。

  At the same time, the current contract expenses in the current period shall be recognized in accordance with the balance of the expected total contract costs times the schedule of completion then deducting the accumulated expenses recognized in previous accounting periods

 

第二十四条当期完成的建造合同，应当按照实际合同总收入扣除以前会计期间累计已确认收入后的金额，确认为当期合同收入；同时，按照累计实际发生的合同成本扣除以前会计期间累计已确认费用后的金额，确认为当期合同费用。

 Article 24For a construction contract completed in the current period, the balance of the total actual contract revenues deducting the accumulated revenue recognized in previous accounting periods should be acknowledged as contract revenues in the current period. Meanwhile, the balance of the accumulated contract costs incurred deducting the accumulated contract costs recognized in previous accounting periods should be acknowledged as contract expenses in the current period.

 

第二十五条建造合同的结果不能可靠估计的，应当分别下列情况处理：

  Article 25If the outcome of a construction contract can not be estimated in a reliable way, it shall be treated in accordance with the circumstances as follows, respectively:

（一）合同成本能够收回的，合同收入根据能够收回的实际合同成本予以确认，合同成本在其发生的当期确认为合同费用。

 (1)If the contract costs can be recovered, the contract revenue shall be acknowledged in accordance with contract costs that can be recovered and the contract costs shall be acknowledged as contract expenses in the current period they are incurred; and

 

（二）合同成本不可能收回的，在发生时立即确认为合同费用，不确认合同收入。

 (2)If the contract costs cannot be recovered, these costs shall be acknowledged as contract expenses immediately when incurred and no contract revenue shall be acknowledged.

 

第二十六条使建造合同的结果不能可靠估计的不确定因素不复存在的，应当按照本准则第十八条的规定确认与建造合同有关的收入和费用。

 Article 26If the uncertainties, which cause that the outcome of a construction contract can not be measured in a reliable way, have passed out of existence, the revenues and expenses pertinent to the construction contract shall be acknowledged in light of the provisions as prescribed in Article 18 of these Standards.

 

第二十七条合同预计总成本超过合同总收入的，应当将预计损失确认为当期费用。

  Article 27If the total expected contract costs exceed the total expected contract revenue, the expected loss shall be recognized as the current expenses.

 

第六章 披露  Chapter VI Disclosure

第二十八条企业应当在附注中披露与建造合同有关的下列信息：

 Article 28An enterprise shall disclose the information concerning the construction contracts in its notes as follows:

 

（一）各项合同总金额，以及确定合同完工进度的方法。

 (1)The total contract amount and the methods used to ascertain the schedule of each contract project;

 

（二）各项合同累计已发生成本、累计已确认毛利（或亏损）。

 (2)The aggregate amount of costs incurred and aggregate gross profits (or loss) acknowledged for each contract;

 

（三）各项合同已办理结算的价款金额。  (3)The settlement amount of each contract; and

 

（四）当期预计损失的原因和金额。

  (4)The reasons and the amount of the expected loss in the current period.