企业会计准则英文版Word格式文档下载.docx
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sRepublicofChina
ChapterIGeneralProvisions
Article1.Inaccordancewith"
TheAccountingLawofthePeople'
sRepublicofChina"
thisStandardisformulatedtomeettheneedsofdevelopingasocialistmarketeconomyinourcountry,tostandardizeaccountingpracticeandtoensurethequalityofaccountinginformation.
Article2.ThisStandardisapplicabletoallenterprisesestablishedwithintheterritoryofthePeople'
sRepublicofChina.ChineseenterprisesestablishedoutsidetheterritoryofthePeople'
sRepublicofChina(hereinafterreferredtoas"
enterprisesabroad"
)arerequiredtoprepareanddisclosetheirfinancialreportstoappropriatedomesticregulatoryauthoritiesinaccordancewiththisStandard.
Article3.AccountingsystemsofenterprisesarerequiredtocomplywiththisStandard.
Article4.Anenterpriseshao9illaccuratelyaccountforallitstransactionsactuallytakenplaceinordertoprovidereportsofreliablequalityontheeconomicandfinancialactivitiesoftheenterpriseitself.
Article5.Accountingandfinancialreportsshouldproceedonthebasisthattheenterpriseisacontinuingentityandwillremaininoperationintotheforeseeablefuture.
Article6.Anenterpriseshallaccountforitstransactionsandprepareitsfinancialstatementsindistinctaccountingperiods.Accountingperiodsmaybeafiscalyear,aquarter,oramonth,commencingonfirstdaysthereofaccordingtotheGregoriancalendar.
Article7.TheRenminbiisthebookkeepingbasecurrencyofanenterprise.AForeigncurrencymaybeusedasthebookkeepingbasecurrencyforenterpriseswhichconducttransactionsmainlyinforeigncurrency.However,inpreparingfinancialstatements,foreigncurrencytransactionsaretobeconvertedintoRenminbi.Thislatterrequirementapp1iestoenterprisesabroadwhenreportingfinancialandeconomicresultstoconcerneddomesticorganizations.
Article8.Thedebitandcreditdoubleentrybookkeepingtechniqueistobeusedforrecordingallaccountingtransactions.
Article9.Accountingrecordsandfinancia1reportsaretobecompiledusingtheChineselanguage.MinorityorforeignlanguagesmaybeusedconcurrentlywiththeChinese1anguagebyenterprisesinautonomousareasofminoritynationalities,orbyenterpriseswithforeigninvestment,andbyforeignenterprises.
ChapterⅡGeneralPrinciples
Articlel0.Theaccountingrecordsandfinancialreportsmustbebasedonfinancialandeconomictransactionsastheyactuallytakeplace,inordertoobjectivelyreflectthefinancialpositionandoperatingresultsofanenterprise.
Article11.Accountinginformationmustbedesignedtomeettherequirementsofnationalmacro-economycontrol,theneedsofallconcernedexternaluserstounderstandanenterprise'
sfinancialpositionandoperatingresults,andtheneedsofmanagementofenterprisestostrengthentheirfinancialmanagementandadministration.
Article12.Accountingrecordsandfinancialstatementsshallbepreparedaccordingtostipulatedaccountingmethods,andaccountinginformationofenterprisesmustbecomparableandconvenienttobeanalyzed.
Article13.Accountingmethodsusedshallbeconsistentfromoneperiodtotheotherandshallnotbearbitrarilychanged.Changesandreasonsforchanges,ifnecessary,andtheirimpactonanenterprise'
sfinancialpositionandoperatingresults,shallbereportedinnotestothefinancialstatements.
Article14.Accountingandfinancialreportspreparationmustbeconductedinatimelymanner.
Article15.Accountingrecordsandfinancialreportsshallbepreparedinaclear,concisemannertofacilitateunderstanding,examinationanduse.
Article16.Theaccrualbasisofaccountingistobeadopted.
Article17.Revenueshallbematchedwithrelatedcostsandexpensesinaccounting.
Article18.Princip1eofprudenceshouldbefollowedinreasonablydeterminingthepossiblelossandexpense.
Articlel9.Thevaluesofallassetsaretoberecordedathistoricalcostsatthetimeofacquisition.Theamountrecordedinbooksofaccountshallnotbeadjustedeventhoughafluctuationintheirvaluemayoccur,exceptwhenStatelawsorregulationsrequirespecifictreatmentoradjustments.
Article20.Acleardistinctionshallbedrawnbetweenrevenueexpendituresandcapitalexpenditures.Expenditureshallberegardedasrevenueexpenditurewherethebenefittotheenterpriseisonlyrelatedtothecurrentfiscalyear;
andascapitalexpenditurewherethebenefitstotheenterpriselastforseveralfiscalyears.
Article21.Financialreportsmustreflectcomprehensivelythefinancialpositionandoperatingresultsofanenterprise.Transactionsrelatingtomajoreconomicactivitiesaretobeidentified,appropriatelyclassified,andaccountedfor,andseparatelyreportedinfinancialstatements.
ChapterⅢAssets
Article22.Assetsareeconomicresources,whicharemeasurablebymoneyvalue,andwhichareownedorcontrolledbyanenterprise,includingallproperty,rightsasacreditortoothers,andotherrights.
Article23.Foraccountingtreatment,assetsarenormallydividedintocurrentassets,long-terminvestments,fixedassets,intangibleassets,deferredassetsandotherassets.
Article24.Currentassetsrefertothoseassetswhichwillberealizedorconsumedwithinoneyearoftheiracquisition,orwithinanoperatingcyclelongerthanayear.Theyincludecash,cashdeposits,short-terminvestments,accountsreceivable,prepayments,andinventories,etc..
Article25.Cashandallkindsofdepositsshallbeaccountedforaccordingtotheactualamountofreceiptandpayment.
Article26.Short-terminvestmentsrefertovariousofmarketablesecurities,whichcanberealizedatanytimeandwillbeheldlessthanayear,aswellasotherinvestmentwithalifeofnolongerthanayear.
Marketablesecuritiesshallbeaccountedforaccordingtohistoricalcostasobtained.
Incomereceivedorreceivablefrommarketablesecuritiesincurrentperiodandthedifferencebetweenthereceiptobtainedfromsecuritiessoldandbookcostshallbeallaccountedforascurrentprofitorloss.
Marketablesecuritiesshallbeshowninbookbalanceinaccountingstatement.
Article27.Receivablesandprepaymentsinclude:
notesreceivable,accountsreceivable,otherreceivables,accountsprepaidandprepaidexpenses,etc..
Receivablesandprepaymentsshallbeaccountedforaccordingtoactualamount.
Provisionforbaddebtsmaybesetuponaccountsreceivable.Theprovisionforbaddebtsshallbeshownasadeductionitemofaccountsreceivableinthefinancialstatement.
Allreceivablesandprepaymentsshallbeclearedandcollectedontime,andshallbecheckedwithrelatedpartiesperiodically.Anyaccountsreceivable,provedtobedefinitelyuncollectibleaccordingtostateregulations,shallberecognisedasbaddebtsandwrittenoffagainstprovisionforbaddebtsorchargedtocurrentprofitorloss,ifsuchprovisionisnotsetup.
Prepaidexpensesshallbeamortizedaccordingtoperiodbenefiting,andthebalanceshallbeshownseparatelyinaccountingstatement.
Article28.Inventoriesrefertomerchandise,finishedgoods,semifinishedgoods,goodsinprocess,andallkindsofmaterials,fuels,containers,low-va1ueandperishablearticlesandsoonthatstockedforthepurposeofsale,productionorconsumptionduringtheproductionoperationalprocess.
Allinventoriesshal1beaccountedforathistoricalcostasobtained.Thoseenterpriseskeepingbooksatplannedcostornormcostindailyaccountingshallaccountthecostvariancesandadjustplannedcost(ornormcost)intohistoricalcostperiodically.
Wheninventoriesissuing,enterprisesmayaccountthemunderthefollowingmethods:
first-infirst-out,weightedaverage,movingaverage,specificidentification,last-infirst-out,etc..
Allinventoriesshallbetakenstockperiodically.Ifanyoverage,shortageandout-of-date,deteriorationanddamagethatneedtobescrappedshallbedisposedwithintheyearandaccountedintocurrentprofitorloss.
Alltheinventoriesshallbedisclosedathistoricalcostinaccountingstatement.
Article29.Long-terminvestmentreferstotheinvestmentimpossibleornotintendedtoberealizedwithinayear,includingsharesinvestment,bondsinvestmentandotherinvestments.
Inaccordancewithdifferentsituation,sharesinvestmentandotherinvestmentsshallbeaccountedforbycostmethodorequitymethodrespectively.
Bondsinvestmentshallbeaccountedforaccordingtoactualamountpaid.Theinterestaccruedcontainedintheactuallypaidamountshallbeaccountedforseparately.
Wherebondsareacquiredatapremiumordiscount,thedifferencebetweenthecostandthefacevalueofthebondsshallbeamortizedovertheperiodstomaturityofthebonds.
Interestaccruedduringtheperiodofbondsinvestmentandthedifferencebetweentheamountofprincipalandinterestreceivedonbondssoldandtheirbookcostandinterestaccruedbutnotyetreceivedshallbeaccountedforascurrentprofitandloss.
Sharesinvestment,bondsinvestmentandotherinvestmentsshallbeshownseparatelyinaccountingstatementsatbookbalance.
Bondsinvestmentmaturedwithinayearshallbeshownintheaccountingstatementsseparatelyunderthecaptionofcurrentassets.
Article30.Fixedassetsrefertotheassetswhoseusefullifeisoveroneyear,unitva1ueisabovetheprescribedcriteriaandwhereoriginalphysicalformremainsduringtheprocessofutilization,includingbuildingandstructures,machineryandequipment,transportationequipment,toolsandimplement,etc..
Fixedassetssha1l