企业会计准则中英对照.docx

1、企业会计准则中英对照企业会计准则基本准则Accounting Standard for Business Enterprises: 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。Article 1 In accordance with The Accounting Law of the Peoples Republic of China and other relevant laws and regulations, t

2、his Standard is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposes 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 enterprises (including companies) establ

3、ished within the Peoples 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 Enterprises 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

4、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 enterprise 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 enterprise to the users o

5、f the financial reports, in order to show results of the managements stewardship, and assist users 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。Users of financial reports include investors, creditors, government and its relevant departments as well as the public

6、. 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 enterprise shall recognise, measure and report transactions or events that the enterprise itself 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 purposes, an enterprise shall be a

7、ssumed 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 enterprise shall close the accounts and prepare financial reports for each separate 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 inter

8、im 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 based 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 purposes shall be on an accrual basis. 第十条企业应当按照交易或者

9、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 enterprise shall determine the accounting elements based on the economic characteristics of the transactions or events. Accounting elements include assets, liabilities, owners equity, revenue, expenses and profit. 第十一条企业应当采用借贷记账法记账。Article 11 A

10、n enterprise shall apply the double entry method (i.e. debit and credit) for bookkeeping purposes. 第二章会计信息质量要求Chapter 2 Qualitative Requirements of 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 enterprise shall recognise, measur

11、e and report for accounting purposes transactions or events that have actually occurred, to faithfully represent 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

12、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 enterprise shall be relevant to the needs of the users of financial reports in making economic decisions, by helping them evaluate or forecast the past, present or future events of the e

13、nterprise. 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。Article 14 Accounting information provided by an enterprise shall be clear and explicable, so that it is readily understandable and useable to the users 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 enterprise

14、s 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 enterprise 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, d

15、etails 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 enterprises 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 ba

16、sis. 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 enterprise shall recognise, measure and report transactions or events based on their substance, and not merely based 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 provide

17、d by an enterprise shall reflect all important 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 enterprise shall exercise prudence in recognition, measurement and reporting of transact

18、ions or events. It shall not overstate assets or income nor understate liabilities or expenses. 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 enterprise shall recognise, measure and report transactions or events occurred in a timely manner and shall neither bring forward nor defer the

19、accounting. 第三章资产Chapter 3 Assets 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。 Article 20 An asset is a resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise. 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

20、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。 “Past transactions or events” mentioned in preceding paragraph include acquisition, production, construction or other transactions or events. Transactions or events expected to occur in the future do not give rise to assets. 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

21、源能被企业所控制。 “Owned or controlled by an enterprise” is the right to enjoy the ownership of a particular resource or, although the enterprise may not have the ownership of a particular resource, it can control the resource. 预期会给企业带来经济利益，是指直接或者间接导致现金和现金等价物流入企业的潜力。“Expected to generate economic benefits t

22、o the enterprise” is the potential to bring inflows of cash and cash equivalents, directly or indirectly, to the enterprise. 第二十一条符合本准则第二十条规定的资产定义的资源，在同时满足以下条件时，确认为资产：Article 21 A resource that satisfies the definition of an asset set out in Article 20 in this standard shall be recognised as an asse

23、t when both of the following conditions are met: (一)与该资源有关的经济利益很可能流入企业；(a) it is probable that the economic benefits associated with that resource will flow to the enterprise; and (二)该资源的成本或者价值能够可靠地计量。(b) the cost or value of that resource can be measured reliably. 第二十二条符合资产定义和资产确认条件的项目，应当列入资产负债表；符合

24、资产定义、但不符合资产确认条件的项目，不应当列入资产负债表。Article 22 An item that satisfies the definition and recognition criteria of an asset shall be included in the balance sheet. An item that satisfies the definition of an asset but fails to meet the recognition criteria shall not be included in the balance sheet. 第四章负债Ch

25、apter 4 Liabilities 第二十三条负债是指企业过去的交易或者事项形成的、预期会导致经济利益流出企业的现时义务。 Article 23 A liability is a present obligation arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the enterprise. 现时义务是指企业在现行条件下已承担的义务。未来发生的交易或者事项形成的义务，不属于现时义务，不应当确认为负债。 A pr

26、esent obligation is a duty committed by the enterprise under current circumstances. Obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognised as liabilities. 第二十四条符合本准则第二十三条规定的负债定义的义务，在同时满足以下条件时，确认为负债： Article 24 An obli

27、gation that satisfies the definition of a liability set out in Article 23 in this standard shall be recognised as a liability when both of the following conditions are met: (一)与该义务有关的经济利益很可能流出企业； (a) it is probable there will be an outflow of economic benefits associated with that obligation from th

28、e enterprise; and (二)未来流出的经济利益的金额能够可靠地计量。 (b) the amount of the outflow of economic benefits in the future can be measured reliably. 第二十五条符合负债定义和负债确认条件的项目，应当列入资产负债表；符合负债定义、但不符合负债确认条件的项目，不应当列入资产负债表。Article 25 An item that satisfies the definition and recognition criteria of a liability shall be inclu

29、ded in the balance sheet. An item that satisfies the definition of a liability but fails to meet the recognition criteria shall not be included in the balance sheet. 第五章所有者权益Chapter 5 Owners Equity 第二十六条所有者权益是指企业资产扣除负债后由所有者享有的剩余权益。 Article 26 Owners equity is the residual interest in the assets of a

30、n enterprise after deducting all its liabilities. 公司的所有者权益又称为一股东权益。 Owners equity of a company is also known as shareholders equity. 第二十七条所有者权益的来源包括所有者投入的资本、直接计入所有者权益的利得和损失、留存收益等。 Article 27 Owners equity comprises capital contributed by owners, gains and losses directly recognised in owners equity,

31、 retained earnings etc. 直接计入所有者权益的利得和损失，是指不应计入当期损益、会导致所有者权益发生增减变动的、与所有者投入资本或者向所有者分配利润无关的利得或者损失。 Gains and losses directly recognised in owners equity are those gains or losses that shall not be recognised in profit or loss of the current period but will result in changes (increases or decreases) in

32、owners equity, other than those relating to contributions from, or appropriations of profit to, equity participants. 利得是指由企业非日常活动所形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的流入。 Gains are inflows of economic benefits that do not arise in the course of ordinary activities resulting in increases in owners equity, other than those relating to contributions from owners. 损失是指由企业非日常活动所发生的、会导致所有者权益减少的、与向所有者分配利润无关的经济利益的流出。 Losses are outflows