Regulations on Business Entity Accounting Handling Article 15
Current assets, a business entity expects to realize, or intends to sell or consume the asset, in its normal operating cycle; holds the asset primarily for the purpose of trading; expects to realize the asset within twelve months after the date of statement of financial position; the asset is cash or a cash equivalent. Unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the date of statement of financial position.Current assets including account items as follows:1.Cash and Cash equivalent: cash on hand, demand deposits, and short-term, highly liquid certificate deposits or investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.2.Short-term investment: defined as investment that is short-term, including account items as follows, provided as a lien, collateral or refundable deposit, etc. shall be disclosed.(1)Financial assets measured at fair value through profit or loss-current:A.Financial assets not measured at amortized cost, measured at fair value through other comprehensive income or financial assets measured at cost.B.Financial assets measured at amortized cost or measured at fair value through other comprehensive income which be designated as financial assets measured at fair value through profit and loss at the time of initial recognition.(2)Financial assets measured at fair value through other comprehensive income-current:A.Debt instrument investments that meets all of the following conditions:a.Holds the financial assets within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets.b.The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.B.Equity investments not held for trading, for which the entity has irrevocably elected at initial recognition to present changes in fair value in "other comprehensive income".(3)Financial assets measured at amortized cost – current, meaning all of the following conditions are met:A.The asset is held within a business model whose objective is to hold assets in order to collect contractual cash flows.B.The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.(4)Financial assets measured at cost-current: Investments in equity instruments that do not listed and whose fair value cannot be reliably measured and derivatives that are linked to and must be settled by delivery of such unquoted equity instruments.(5)Financial assets for hedging-current: Any financial asset that is a designated and effective hedging instrument under hedge accounting requirements.3. Contract assets: defined as the business entity has transferred goods or services to the customer according to the terms and conditions of a contract, but does not yet have an unconditional right to consideration. Contract assets shall be valued at the date of statement of financial position for the unrecoverable amount, and any allowance for the uncollectible amount shall be properly provided.4.Notes receivable: defined as various notes which are collected by the business entity.(1)Notes receivable should be measured at amortized cost as a principle. However, short-term notes receivable with no stated interest rate may be measured at the original invoice amount if the effect of discounting is immaterial.(2)Notes receivable that were discounted or transferred to others shall be disclosed.(3)Notes receivable arising from operations shall be presented separately from those not arising from operations.(4)Large-sum notes receivable from related persons shall be presented individually.(5)Notes receivable that are provided as collateral shall be disclosed.(6)Notes receivable determined to be uncollectible shall be written off.(7)Notes receivable shall be valued at the date of statement of financial position for the unrecoverable amount, and any allowance for the uncollectible amount shall be properly provided and presented as the contra account of the notes receivable.5.Accounts receivables: defined as the business entity has an unconditional contractual right to consideration for goods or services that have been transferred.(1)Accounts receivable should be measured at amortized cost as a principle. However, short-term accounts receivable with no stated interest rate may be measured at the transaction amount if the effect of discounting is immaterial.(2)Large-sum accounts receivable from related persons shall be presented individually.(3)Accounts Receivable have been collateralized, shall be disclosed.(4)Accounts receivable determined as uncollectible shall be written off.(5)Accounts receivable shall be valued at the financial position date for the unrecoverable amount, and any allowance for the uncollectible amount shall be properly provided and presented as the contra account of the trade receivables.6.Other receivables: defined as the receivables that do not belong to the notes receivable and accounts receivable.(1)Other receivables shall be valued at the date of statement of financial position for the uncollected amount, and any allowance for doubtful accounts shall be properly provided and presented as the contra account of the other receivables.(2)Where the receivables are classified greater detail, the allowance for doubtful accounts shall also be presented accordingly.7.Current tax assets: defined as the portion of the tax amount already paid in respect of current and prior periods that exceed the amount due for those periods.8.Inventories: defined as held for sale in the ordinary course of business; or in the process of production for sale in the ordinary course of business; or in the form of materials or supplies to be consumed in the production process or in the rendering of services.(1)The cost of inventories shall comprise all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition, the cost may be calculated by using a specific identification method, first-in first-out method, or average method, in accordance with the categories or characteristics of an inventory.(2)Inventories shall be measured at the lower of cost and net realizable value. If the cost of inventories is higher than net realizable value, inventories shall be written down below cost to net realizable value, and the amount of the write-down shall be recognized as cost of sales in the period the write-down occurs.(3)Inventories that are provided as lien or guarantee, whose usage is supervised by creditors, etc. shall be disclosed.9.Prepayments: defined as various costs and expenses prepaid, including prepaid expenses and prepayments to suppliers.10.Other current assets: defined as current assets that do not belong to the previous nine categories of current assets.Any asset that cannot be attributed to the current assets as paragraph 1 indicated, a business entity should classify it as non-current asset.
中文原文 商業會計處理準則第15條
流動資產，指商業預期於其正常營業週期中實現、意圖出售或消耗之資產、主要為交易目的而持有之資產、預期於資產負債表日後十二個月內實現之資產、現金或約當現金，但不包括於資產負債表日後逾十二個月用以交換、清償負債或受有其他限制者。
流動資產包括下列會計項目：
一、現金及約當現金：指庫存現金、活期存款及可隨時轉換成定額現金且價值變動風險甚小之短期並具高度流動性之定期存款或投資。
二、短期性之投資，包括下列會計項目，其有提供債務作質、質押或存出保證金等情事者，應予揭露。
（一）透過損益按公允價值衡量之金融資產－流動：1.指非屬按攤銷後成本衡量、透過其他綜合損益按公允價值衡量或以成本衡量之金融資產。
2.屬按攤銷後成本衡量或透過其他綜合損益按公允價值衡量之金融資產，於原始認列時被指定為透過損益按公允價值衡量之金融資產。
（二）透過其他綜合損益按公允價值衡量之金融資產－流動：1.指同時符合下列條件之債務工具投資：（1）以收取合約現金流量及出售為目的之經營模式下持有之金融資產。
（2）該金融資產之合約條款產生特定日期之現金流量，完全為支付本金及流通在外本金金額之利息。
2.指原始認列時作一不可撤銷之選擇，將公允價值變動列報於其他綜合損益之非持有供交易之權益工具投資。
（三）按攤銷後成本衡量之金融資產－流動，指同時符合下列條件者：1.在以收取合約現金流量為目的之經營模式下持有該金融資產。
2.該金融資產之合約條款產生特定日期之現金流量，完全為支付本金及流通在外本金金額之利息。
（四）以成本衡量之金融資產—流動：指投資於無活絡市場公開報價之權益工具，或與此種權益工具連結且須以交付該等權益工具交割之衍生工具，其公允價值無法可靠衡量之金融資產。
（五）避險之金融資產—流動：指依避險會計指定且為有效避險工具之金融資產。
三、合約資產：指商業依合約約定，已移轉商品或勞務予客戶，惟仍未具無條件收取對價之權利。
商業應於資產負債表日評估合約資產無法收回之金額，並提列適當之備抵呆帳。
四、應收票據：指商業應收之各種票據。
（一）應收票據以攤銷後成本衡量為原則。
但未附息之短期應收票據若折現之影響不大，得以票面金額衡量。
（二）業經貼現或轉讓者，應予揭露。
（三）因營業而發生之應收票據，應與非因營業而發生之應收票據分別列示。
（四）金額重大之應收關係人票據，應單獨列示。
（五）已提供擔保者，應予揭露。
（六）業已確定無法收回者，應予轉銷。
（七）資產負債表日應評估應收票據無法收回之金額，提列適當之備抵呆帳，列為應收票據之減項。
五、應收帳款：指依合約約定，已具無條件收取因移轉商品或勞務所換得對價金額之權利。
（一）應收帳款以攤銷後成本衡量為原則。
但未附息之短期應收帳款若折現之影響不大，得以交易金額衡量。
（二）金額重大之應收關係人帳款，應單獨列示。
（三）已提供擔保者，應予揭露。
（四）業已確定無法收回者，應予轉銷。
（五）資產負債表日應評估應收帳款無法收回之金額，提列適當之備抵呆帳，列為應收帳款之減項。
六、其他應收款：指不屬於應收票據、應收帳款之應收款項。
（一）資產負債表日應評估其他應收款無法收回之金額，提列適當之備抵呆帳，列為其他應收款之減項。
（二）其他應收款如為更明細之劃分者，備抵呆帳亦應比照分別列示。
七、本期所得稅資產：指已支付所得稅金額超過本期及前期應付金額之部分。
八、存貨：指持有供正常營業過程出售者；或正在製造過程中以供正常營業過程出售者；或將於製造過程或勞務提供過程中消耗之原料或物料。
（一）存貨成本包括所有購買成本、加工成本及為使存貨達到目前之地點及狀態所發生之其他成本，得依其種類或性質，採用個別認定法、先進先出法或平均法計算之。
（二）存貨應以成本與淨變現價值孰低衡量，當存貨成本高於淨變現價值時，應將成本沖減至淨變現價值，沖減金額應於發生當期認列為銷貨成本。
（三）存貨有提供作質、擔保，或由債權人監視使用等情事者，應予揭露。
九、預付款項：指預為支付之各項成本或費用，包括預付費用及預付購料款等。
十、其他流動資產：指不能歸屬於前九款之流動資產。
不能歸屬於第一項流動資產之各類資產，商業應分類為非流動資產。
流動資產包括下列會計項目：
一、現金及約當現金：指庫存現金、活期存款及可隨時轉換成定額現金且價值變動風險甚小之短期並具高度流動性之定期存款或投資。
二、短期性之投資，包括下列會計項目，其有提供債務作質、質押或存出保證金等情事者，應予揭露。
（一）透過損益按公允價值衡量之金融資產－流動：1.指非屬按攤銷後成本衡量、透過其他綜合損益按公允價值衡量或以成本衡量之金融資產。
2.屬按攤銷後成本衡量或透過其他綜合損益按公允價值衡量之金融資產，於原始認列時被指定為透過損益按公允價值衡量之金融資產。
（二）透過其他綜合損益按公允價值衡量之金融資產－流動：1.指同時符合下列條件之債務工具投資：（1）以收取合約現金流量及出售為目的之經營模式下持有之金融資產。
（2）該金融資產之合約條款產生特定日期之現金流量，完全為支付本金及流通在外本金金額之利息。
2.指原始認列時作一不可撤銷之選擇，將公允價值變動列報於其他綜合損益之非持有供交易之權益工具投資。
（三）按攤銷後成本衡量之金融資產－流動，指同時符合下列條件者：1.在以收取合約現金流量為目的之經營模式下持有該金融資產。
2.該金融資產之合約條款產生特定日期之現金流量，完全為支付本金及流通在外本金金額之利息。
（四）以成本衡量之金融資產—流動：指投資於無活絡市場公開報價之權益工具，或與此種權益工具連結且須以交付該等權益工具交割之衍生工具，其公允價值無法可靠衡量之金融資產。
（五）避險之金融資產—流動：指依避險會計指定且為有效避險工具之金融資產。
三、合約資產：指商業依合約約定，已移轉商品或勞務予客戶，惟仍未具無條件收取對價之權利。
商業應於資產負債表日評估合約資產無法收回之金額，並提列適當之備抵呆帳。
四、應收票據：指商業應收之各種票據。
（一）應收票據以攤銷後成本衡量為原則。
但未附息之短期應收票據若折現之影響不大，得以票面金額衡量。
（二）業經貼現或轉讓者，應予揭露。
（三）因營業而發生之應收票據，應與非因營業而發生之應收票據分別列示。
（四）金額重大之應收關係人票據，應單獨列示。
（五）已提供擔保者，應予揭露。
（六）業已確定無法收回者，應予轉銷。
（七）資產負債表日應評估應收票據無法收回之金額，提列適當之備抵呆帳，列為應收票據之減項。
五、應收帳款：指依合約約定，已具無條件收取因移轉商品或勞務所換得對價金額之權利。
（一）應收帳款以攤銷後成本衡量為原則。
但未附息之短期應收帳款若折現之影響不大，得以交易金額衡量。
（二）金額重大之應收關係人帳款，應單獨列示。
（三）已提供擔保者，應予揭露。
（四）業已確定無法收回者，應予轉銷。
（五）資產負債表日應評估應收帳款無法收回之金額，提列適當之備抵呆帳，列為應收帳款之減項。
六、其他應收款：指不屬於應收票據、應收帳款之應收款項。
（一）資產負債表日應評估其他應收款無法收回之金額，提列適當之備抵呆帳，列為其他應收款之減項。
（二）其他應收款如為更明細之劃分者，備抵呆帳亦應比照分別列示。
七、本期所得稅資產：指已支付所得稅金額超過本期及前期應付金額之部分。
八、存貨：指持有供正常營業過程出售者；或正在製造過程中以供正常營業過程出售者；或將於製造過程或勞務提供過程中消耗之原料或物料。
（一）存貨成本包括所有購買成本、加工成本及為使存貨達到目前之地點及狀態所發生之其他成本，得依其種類或性質，採用個別認定法、先進先出法或平均法計算之。
（二）存貨應以成本與淨變現價值孰低衡量，當存貨成本高於淨變現價值時，應將成本沖減至淨變現價值，沖減金額應於發生當期認列為銷貨成本。
（三）存貨有提供作質、擔保，或由債權人監視使用等情事者，應予揭露。
九、預付款項：指預為支付之各項成本或費用，包括預付費用及預付購料款等。
十、其他流動資產：指不能歸屬於前九款之流動資產。
不能歸屬於第一項流動資產之各類資產，商業應分類為非流動資產。