．chang e企业会计准则——基本准则(英文版)
Accounting Standard for Business Enterpris:
Basic Standard
Contents
The People's Republic of China
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Accounting Standard for Business Enterpris:
Basic Standard
解扰
Chapter I General Provisions
Article 1. In accordance with "The Accounting Law of the People's Republic of China", this Standard is formulated to meet the needs of developing a socialist market economy in our country, to standardize accounting practice and to ensure the quality of accounting information.
Article 2. This Standard is applicable to all enterpris established within the territory of the People's Republic of China. Chine enterpris established outside the territory of the People's Republic of China (hereinafter referred to as "enterpris abroad") are required to prepare and disclo their financial reports to appropriate domestic regulatory authorities in accordance with this Standard.
Article 3. Accounting systems of enterpris are required to comply with this Standard.
Article 4. An enterpri shao9ill accurately account for all its transactions actually taken place in order to provide reports of reliable quality on the economic and financial activities of the enterpri itlf.
Article 5. Accounting and financial reports should proceed on the basis that the enterpri is a continuing entity and will remain in operation into the foreeable future.
Article 6. An enterpri shall account for its transactions and prepare its financial statements in distinct accounting periods. Accounting periods may be a fiscal year, a quar
ter, or a month, commencing on first days thereof according to the Gregorian calendar.
Article 7. The Renminbi is the bookkeeping ba currency of an enterpri. A Foreign currency may be ud as the bookkeeping ba currency for enterpris which conduct transactions mainly in foreign currency. However, in preparing financial statements, foreign currency transactions are to be converted into Renminbi. This latter requirement app1ies to enterpris abroad when reporting financial and economic results to concerned domestic organizations.
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firework歌词Article 8. The debit and credit double entry bookkeeping technique is to be ud for recording all accounting transactions.
Article 9. Accounting records and financia1 reports are to be compiled using the Chine language. Minority or foreign languages may be ud concurrently with the Chine 1anguage by enterpris in autonomous areas of minority nationalities, or by enterpris with foreign investment, and by foreign enterpris.皇后乐队经典歌曲
Chapter Ⅱ General Principles
Article l0. The accounting records and financial reports must be bad on financial and economic transactions as they actually take place, in order to objectively reflect the financial position and operating results of an enterpri.
Article 11. Accounting information must be designed to meet the requirements of national macro-economy control, the needs of all concerned external urs to understand an enterpri's financial position and operating results, and the needs of management of enterpris to strengthen their financial management and administration.
Article 12. Accounting records and financial statements shall be prepared according to stipulated accounting methods, and accounting information of enterpris must be comparable and convenient to be analyzed.
漫长近义词Article 13. Accounting methods ud shall be consistent from one period to the other and shall not be arbitrarily changed. Changes and reasons for changes, if necessary, and their impact on an enterpri's financial position and operating results, shall be reported in notes to the financial statements.
Article 14. Accounting and financial reports preparation must be conducted in a timely manner.
Article 15. Accounting records and financial reports shall be prepared in a clear, conci manner to facilitate understanding, examination and u.有道搜索引擎
Article 16. The accrual basis of accounting is to be adopted.
Article 17. Revenue shall be matched with related costs and expens in accounting.
Article 18. Princip1e of prudence should be followed in reasonably determining the possible loss and expen.
Article l9. The values of all asts are to be recorded at historical costs at the time of acquisition. The amount recorded in books of account shall not be adjusted even though a fluctuation in their value may occur, except when State laws or regulations require specific treatment or adjustments.
Article 20. A clear distinction shall be drawn between revenue expenditures and capital expenditures. Expenditure shall be regarded as revenue expenditure where the benefit to the enterpri is only related to the current fiscal year; and as capital expenditure where the benefits to the enterpri last for veral fiscal years.
