企业会计准则 会计准则, 企业

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企业会计准则
Accounting Criteria for Enterprises

第一章　总则
Chapter I General Provisions

第一条　为适应我国社会主义市场经济发展的需要，统一会计核算标准，保证会计信息质量，根据《中华人民共和国会计法》，制定本准则。
Article 1 In accordance with "The Accounting Law of the People's Republic of China," these Criteria are formulated to meet the needs of developing a socialist rnarket economy in our country, to unify the accounting standards and to ensure the quality of accounting information.

第二条　本准则适用于设在中华人民共和国境内的所有企业。
Article 2 These Criteria shall be applicable to all enterprises established within the territory of the People's Republic of China.

设在中华人民共和国境外的中国投资企业（以下简称境外企业）应当按照本准则向国内有关部门编报财务报告。
Chinese invested enterprises eslablished outside the territory of the People's Republic of China (hereinafier referred to as enterprises abroad) shall be required to prepare and disclose their financial reports to the relevant domestic departments in accordance with these Criteria.

第三条　制定企业会计制度应当遵循本准则。
Article 3 Accounting systems of enterprises shall be formulated in compliance with these Criteria.

第四条　会计核算应当以企业发生的各项经济业务为对象，记录和反映企业本身的各项生产经营活动。
Article 4 An enterprise shall accurately account for all its business transactions actually taken place, and record in reliable reports all the business activities of the enterprises itself.

第五条　会计核算应当以企业持续、正常的生产经营活动为前提。
Article 5 Accounting and financial reports shall be based on the presumption that the enterprise shall carry on its operation in a continuous and regular manner into the foreseeable future.

第六条　会计核算应当划分会计期间，分期结算帐目和编制会计报表。
Article 6 An enterprise shall account for its business activities and prepare its financial statements in distinct accounting periods.

会计期间分为年度、季度和月份。年度、季度和月份的起讫日期采用公历日期。
Accounting periods may be a fiscal year, a quarter, or a month, commencing on the first days thereof according to the Gregorian calendar.

第七条　会计核算以人民币为记帐本位币。
Article 7 The Renminbi shall be the bookkeeping base currency.

业务收支以外币为主的企业，也可以选定某种外币作为记帐本位币，但编制的会计报表应当折算为人民币反映。
A foreign currency may be adopted as the bookkeeping base currency for enterprises which conduct business transactions mainly in foreign currency. However, in preparing financial statements, business transactions in foreign currency are to be converted into Renminbi.

境外企业向国内有关部门编报会计报表，应当折算为人民币反映。
Enterprises abroad shall convert their foreign currency business transactions into Renminbi in preparing financial statements to the relevant domestic departments.

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第八条　会计记帐采用借贷记帐法。
Article 8 The debit and credit double entry bookkeeping technique is to be adopted for recording all accounting transactions.

第九条　会计记录的文字应当使用中文，少数民族自治地区可以同时使用少数民族文字。
Article 9 Accounting records and financial reports shall be formulated in the Chinese language. Minority languages may be used concurrently with the Chinese language by enterprises in autonomous areas of minority nationalities.

外商投资企业和外国企业也可以同时使用某种外国文字。
And a foreign language may also be used concurrently by enterprises with foreign investment or foreign enterprises.

第二章　一般原则
Chapter II General Principles

第十条　会计核算应当以实际发生的经济业务为依据，如实反映财务状况和经营成果。
Article 10 The accounting records and financial reports shall be based on business transactions actually taken place, and truthfully reflect the financial position and operating results of an enterprise.

第十一条　会计信息应当符合国家宏观经济管理的要求，满足有关各方了解企业财务状况和经营成果的需要，满足企业加强内部经营管理的需要。
Article 11 Accounting information shall be designed to meet the requirements of national macro-economic control, to satisfy the needs of all concerned external users to understand an enterprise's financial position and operating results, as well as the needs of enterprises to strengthen internal management and administration.

第十二条　会计核算应当按照规定的会计处理方法进行，会计指标应当口径一致、相互可比。
Article 12 Accounting records and financial reports shall be prepared according to stipulated accounting methods, and accounting data shall be comparable and convenient to be analyzed.

第十三条　会计处理方法前后各期应当一致，不得随意变更。
Article 13 Accounting methods used shall be consistent from one period to the other and shall not be arbitrarily changed.

如确有必要变更，应当将变更的情况、变更的原因及其对企业财务状况和经营成果的影响，在财务报告中说明。
Where changes are absolutely necessary. the changes and reasons therefor and their impact on an enterprise's financial position and operating results, shall be indicated in the financial statements.

第十四条　会计核算应当及时进行。
Article 14 Accounting records and financial reports shall be prepared in a timely manner.

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第十五条　会计记录和会计报表应当清晰明了，便于理解和利用。
Article 15 Accounting records and financial statements shall be prepared in a clear, concise manner to facilitate understanding, examination and use.

第十六条　会计核算应当以权责发生制为基础。
Article 16 The accrual basis of accounting shall be adopted in accounting records and financial reports.

第十七条　收入与其相关的成本、费用应当相互配比。
Article 17 Revenue shall be matched with related costs and expenses in accounting.

第十八条　会计核算应当遵循谨慎原则的要求，合理核算可以发生的损失和费用。
Article 18 Principle of prudence shall be followed, and possible loss and expense shall be reasonably determined.

第十九条　各项财产物资应当按取得时的实际成本计价。
Article 19 The values of all assets are to be recorded at historical costs at the time of acquisition.

物价变动时，除国家另有规定者外，不得调整其帐面价值。
The amount recorded in books of account shall not be adjusted even though a fluctuation in their value may occur, except otherwise stipulated by the State.

第二十条　会计核算应当合理划分收益性支出与资本性支出。
Article 20 A clear distinction shall be reasonably drawn between revenue expenditures and capital expenditures.

凡支出的效益仅与本会计年度相关的，应当作为收益性支出；凡支出的效益与几个会计年度相关的，应当作为资本性支出。
Expenditure shall be regarded as revenue expenditure where the benefit to the enterprise is only related to the current fiscal year; and as capital expenditure where the benefils to the enterprise last for several fiscal years.

第二十一条　财务报告应当全面反映企业的财务状况和经营成果。
Article 21 Financial statements shall reflect comprehensively the financial position and operating results of an enterprise.

对于重要的经济业务，应当单独反映。
Transactions relating to major economic activities are to be identified and separately reported in financial statements.

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第三章　资产
Chapter III Assets

第二十二条　资产是企业拥有或者控制的能以货币计量的经济资源，包括各种财产、债权和其他权利。
Article 22 Assets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise, including all property, claims, and other rights.

第二十三条　资产分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。
Article 23 Assets shall normally be divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.

第二十四条　流动资产是指可以在一年或者超过一年的一个营业周期内变现或者耗用的资产，包括现金及各种存款、短期投资、应收及预付款项、存货等。
Arliele 24 Current assets refer to those assets which will be realized or consumed within one year or within an operating cycle longer than a year, including cash, cash deposits, short-term investments, receivables, prepayments, and inventories, etc.

第二十五条　现金及各种存款按照实际收入和支出数记帐。
Article 25 Cash and all kinds of deposits shall he accounted for according to the actual amount of receipt and payment.

第二十六条　短期投资是指各种能够随时变现、持有时间不超过一年的有价证券以及不超过一年的其他投资。
Article 26 Short-term investments refer to various marketable securities, which can be realized at any time and will be held less than a year, as well as other investment with a life of no longer than a year.

有价证券应按取得时的实际成本记帐。
Marketable securities shall be accounted for according to historical cost as obtained.

当期的有价证券收益，以及有价证券转让所取得的收入与帐面成本的差额，计入当期损益。
Income reeeived or receivable from marketable securities in currenl period and the difference between the receipt obtained from securities sold and book cost shall be all accounted for as current profit or loss.

短期投资应当以帐面余额在会计报表中列示。
Short-term investments shall be itemized and shown in book balance in financial statement.

第二十七条　应收及预付款项包括：应收票据、应收帐款、其它应收款、预付货款、待摊费用等。
Article 27 Receivables and prepayments shall include: notes receivable, accounts receivable, other receivables, accounts prepaid and prepaid expenses, etc.

应收及预付款项应当按实际发生额记帐。
Receivables and prepayments shall be accounted for according to actual amount.

应收帐款可以计提坏帐准备金。
Provision for bad debts may be set up on accounts receivable.

坏帐准备金在会计报表中作为应收帐款的备抵项目列示。
The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.

各种应收及预付款项应当及时清算、催收，定期与对方对帐核实。
All receivables and prepayments shall be cleared and collected in time, and shall be checked with relaled parties periodically.

经确认无法收回的应收帐款，已提坏帐准备金的，应当冲销坏帐准备金；未提坏帐准备金的，应当作为坏帐损失，计入当期损益。
Any accounts receivable, proved and confirmed to be definitely uncollectible, shall be recognized as bed debts and written off against provision for bad debts or charged to current profit or loss as bad debts loss, if such provision is not set up.

待摊费用应当按受益期分摊，未摊销余额在会计报表中应当单独列示。
Prepaid expenses shall be amortized according to period benefiting, and the balance shall be itemized and shown separately in financial statement.

第二十八条　存货是指企业在生产经营过程中为销售或者耗用而储存地各种资产，包括商品、产成品、半成品、在产品以及各类材料、燃料、包装物、低值易耗品等。
Article 28 Inventories refer to merchandise, finished goods, semifinished goods, goods in process, and all kinds of materials, fuels, containers, low-value and perishable articles and so on that stocked for the purpose of sale or production and consumption during the production operational process.

各种存货应当按取得时的实际成本记帐。采用计划成本或者定额成本方法进行日常核算的，应当按期结转其成本差异，将计划成本或者定额成本调整为实际成本。
All inventories shall be accounted for at historical cost as obtained. Those enterprises keep books at planned cost or norm cost in daily accounting shall account the cost variances and adjust planned cost or norm cost into historical cost periodically.

各种存货发出时，企业可以根据实际情况，选择使用先进先出法、加权平均法、移动平均法、个别计价法等方法确定其实际成本。
When delivering inventories, enterprises nay account for their actual cost under the following methods: first-in first-out, weighted average, moving average, specific identification, last-in first-out, etc.

各种存货应当定期进行清查盘点。对于%B