世界黄金协会新成本计算标准的初步解读  

Preliminary interpretation of new guidance on cost metrics of World Gold Council

作　　者：蔡雪琳[1] 

机构地区：[1]紫金矿业集团股份有限公司,福建上杭364200

出　　处：《中国矿业》2014年第3期29-31,34,共4页China Mining Magazine

摘　　要：世界黄金协会于2013年6月底发布了《世界黄金协会总维持成本和总成本指引(非一般公认会计原则)》,提出了"总维持成本"的新概念和"总成本"的新计算标准。"总维持成本"指维持目前在产矿山产能的所有支出;"总成本"包含总维持成本和总非维持成本。新成本计算标准将资本支出一次性费用化,计入发生当年的损益;而目前国内黄金矿企的成本核算对于资本支出则是先予以资本化,然后每年通过折旧计入损益。本文通过分析新成本计算标准的特点,以及比较国内黄金矿业企业目前的成本核算与新成本计算标准存在的差异,认为二者之间最大的差异在于对资本支出的处理不同,从而得出不建议国内黄金矿业企业采纳该指引的初步结论。At the end of June 2013 ,the World Gold Council published a Guidance Note on “all-in sustaining costs” and “all-in costs” metrics ,which develops a new concept of “all-in sustaining costs” and the new metric of “all-in costs” .“All-in sustaining costs” refer to all sustaining costs related to existing operations .“All-in costs” include all-in sustaining costs and all-in non-sustaining costs .The new metric includes the capital expenditure （“capex”） in profits ＆amp; losses one-off when occurs ,whereas the cost accounting of Chinese gold mining companies capitalizes the capex when occurs and charges the related depreciation into profits ＆amp; losses annually .The article analyses the new metric ,compares it with current cost accounting of Chinese gold mining companies and concludes that the major difference is the different treatment of capex .The preliminary opinion is that Chinese gold mining companies had better not adopt the new Guidance Note .

关 键 词：新成本计算标准 初步解读 总维持成本 总成本 

分 类 号：F8[经济管理]