企业会计准则——基本准则
cf活动汇总Accounting Standard for Business Enterpris:
Basic Standard
第一章总则
Chapter 1 General Provisions
第一条为了规范企业会计确认、计量和报告行为，保证会计信息质量，根据《中华人民共和国会计法》和其他有关法律、行政法规，制定本准则。
hina and Article 1 In accordance with The Accounting Law of the People’s Republic of C other relevant laws and regulations, this Standard is formulated to prescribe the recognition, measurement and reporting activities of enterpris for accounting purpos and to ensure the quality of accounting information.
第二条本准则适用于在中华人民共和国境内设立的企业(包括公司，下同)。Article 2 This Standard shall apply to enterpris (including companies) established within the People’s Republic of China.
第三条企业会计准则包括基本准则和具体准则，具体准则的制定应当遵循本准则。
Article 3 Accounting Standards for Business Enterpris include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard.
第四条企业应当编制财务会计报告(又称财务报告，下同)。财务会计报告的目
标是向财务会计报告使用者提供与企业财务状况、经营成果和现金流量等有关的
会计信息，反映企业管理层受托责任履行情况，有助于财务会计报告使用者作出
经济决策。
Article 4 An enterpri shall prepare financial reports. The objective of financial reports
is to provide accounting information about the financial position, operating results and cash flows, etc. of the enterpri to the urs of the financial reports, in order to show results of the managemen t’s stewardship, and assist urs of financial reports to make economic decisions.
财务会计报告使用者包括投资者、债权人、政府及其有关部门和社会公众等。
廉政教育学习心得
Urs of financial reports include investors, creditors, government and its relevant departments as well as the public.
第五条企业应当对其本身发生的交易或者事项进行会计确认、计量和报告。
Article 5 An enterpri shall recogni, measure and report transactions or events that the enterpri itlf have occurred.
第六条企业会计确认、计量和报告应当以持续经营为前提。
Article 6 In performing recognition, measurement and reporting for accounting purpos, an enterpri shall be assumed to be a going concern.
第七条企业应当划分会计期间，分期结算账目和编制财务会计报告。
Article 7 An enterpri shall clo the accounts and prepare financial reports for each parate accounting period.
会计期间分为年度和中期。中期是指短于一个完整的会计年度的报告期间。Accounting periods are divided into annual periods (yearly) and interim periods. An interim period is a reporting period shorter than a full accounting year.
第八条企业会计应当以货币计量。
Article 8 Accounting measurement shall be bad on unit of currency.
第九条企业应当以权责发生制为基础进行会计确认、计量和报告。
Article 9 Recognition, measurement and reporting for accounting purpos shall be on an accrual basis.
第十条企业应当按照交易或者事项的经济特征确定会计要素。会计要素包括资产、负债、所有者权益、收入、费用和利润。
Article 10 An enterpri shall determine the accounting elements bad on the economic characteristics of the transactions or events. Accounting elements include asts, liabilities, owners’ equity, revenue, expens and profit.
第十一条企业应当采用借贷记账法记账。
Article 11 An enterpri shall apply the double entry method (i.e. debit and credit) for bookkeeping purpos.志愿者英语作文
第二章会计信息质量要求
Chapter 2 Qualitative Requirements o f Accounting Information
第十二条企业应当以实际发生的交易或者事项为依据进行会计确认、计量和报告，如实反映符合确认和计量要求的各项会计要素及其他相关信息，保证会计信息真实可靠、内容完整。
Article 12 An enterpri shall recogni, measure and report for accounting purpos transactions or events that have actually occurred, to faithfully reprent the accounting elements which satisfy recognition and measurement requirements and other relevant information, and ensure the accounting information is true, reliable and complete.
第十三条企业提供的会计信息应当与财务会计报告使用者的经济决策需要相
关，有助于财务会计报告使用者对企业过去、现在或者未来的情况作出评价或者
预测。
Article 13 Accounting information provided by an enterpri shall be relevant to the needs of the urs of financial reports in making economic decisions, by helping them evaluate or forecast the past, prent or future events of the enterpri.
阅读手抄报一年级第十四条企业提供的会计信息应当清晰明了，便于财务会计报告使用者理解和
使用。
希字取名的寓意Article 14 Accounting information provided by an enterpri shall be clear and explicable, so that it is readily understandable and uable to the urs of financial reports.
第十五条企业提供的会计信息应当具有可比性。
Article 15 Accounting information provided by enterpris shall be comparable.
同一企业不同时期发生的相同或者相似的交易或者事项，应当采用一致的会计政策，不得随意变更。确需变更的，应当在附注中说明。
An enterpri shall adopt consistent accounting policies for same or similar transactions
or events that occurred in different periods and shall not change the policies arbitrarily. If
a change is required or needed, details of the change shall be explained in the notes.
不同企业发生的相同或者相似的交易或者事项，应当采用规定的会计政策，确保
会计信息口径一致、相互可比。
Different enterpris shall adopt prescribed accounting policies to account for same or
similar transactions or events to ensure accounting information is comparable and
prepared on a consistent basis.
第十六条企业应当按照交易或者事项的经济实质进行会计确认、计量和报告，
不应仅以交易或者事项的法律形式为依据。
Article 16 An enterpri shall recogni, measure and report transactions or events bad
on their substance, and not merely bad on their legal form.
第十七条企业提供的会计信息应当反映与企业财务状况、经营成果和现金流量
等有关的所有重要交易或者事项。
Article 17 Accounting information provided by an enterpri shall reflect all important绿衣人
transactions or events that relate to its financial position, operating results and cash flows.
第十八条企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨
慎，不应高估资产或者收益、低估负债或者费用。
Article 18 An enterpri shall exerci prudence in recognition, measurement and
reporting of transactions or events. It shall not overstate asts or income nor understate
liabilities or expens.
第十九条企业对于已经发生的交易或者事项，应当及时进行会计确认、计量和
报告，不得提前或者延后。
Article 19 An enterpri shall recogni, measure and report transactions or events
occurred in a timely manner and shall neither bring forward nor defer the accounting.
第三章资产
Chapter 3 Asts
第二十条资产是指企业过去的交易或者事项形成的、由企业拥有或者控制的、
预期会给企业带来经济利益的资源。注意的英语
Article 20 An ast is a resource that is owned or controlled by an enterpri as a result of
past transactions or events and is expected to generate economic benefits to the enterpri.
前款所指的企业过去的交易或者事项包括购买、生产、建造行为或其他交易或者
事项。预期在未来发生的交易或者事项不形成资产。
mentioned in preceding paragraph include acquisition,
“Past transactions or events”
production, construction or other transactions or events. Transactions or events expected
to occur in the future do not give ri to asts.
由企业拥有或者控制，是指企业享有某项资源的所有权，或者虽然不享有某项资
源的所有权，但该资源能被企业所控制。
管理创新案例
“Owned or controlled by an enterpri” is the right to enjoy the ownership of a particular resource or, although the enterpri may not have the ownership of a particular resource,
it can control the resource.
