| Accounting Standards for Business Enterprises—Basic Standards | | 企业会计准则--基本准则 |
| (Issued by the Order No. 33 of the Ministry of Finance on February 15, 2006, amended in accordance with the Decision of the Ministry of Finance on Amending the Accounting Standards for Business Enterprises—Basic Standards by the Order No. 76 of the Ministry of Finance on July 23, 2014) | | （2006年2月15日财政部令第33号公布，自2007年1月1日起施行。2014年7月23日根据财政部令第76号《财政部关于修改＜企业会计准则--基本准则＞的决定》修改） |
| Chapter I General Provisions | | 第一章 总 则 |
Article 1 In accordance with the Accounting Law of the People's Republic of China | | 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 2 These Standards shall apply to the enterprises established within the territory of the People's Republic of China (including companies, the same hereafter). | | 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 3 The accounting standards for enterprises include basic standards and concrete standards. The formulation of concrete standards shall comply with these Standards. | | 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 4 An enterprise shall formulate financial accounting statements (also referred to as financial statements, the same hereafter). The purpose of financial accounting statements is to provide the users of the financing accounting statements with the accounting information about the enterprises' financial status, operating performances, cash flow, etc., to reflect how the management level of the enterprises exercises the entrusted responsibilities, and help the users of the financing accounting statements to make economic resolutions. | | 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。 |
| The users of the financing accounting statements include investors, creditors, government and its relevant departments, as well as the general public. | | 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。 |
| Article 5 An enterprise shall make accounting recognition, measurement and report for its own transactions or events that have actually occurred. | | 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 6 The enterprise accounting recognition, measurement and report shall be based on the precondition of going concern. | | 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 7 An enterprise shall prepare settlement accounts and financial statements on the basis of different accounting periods. | | 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。 |
| The accounting periods may be classified into annual and interim accounting periods. An interim accounting period refers to a report period which is shorter than a full fiscal year. | | 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。 |
| Article 8 The enterprise accounting shall be denominated in currencies. | | 第八条 企业会计应当以货币计量。 |
| Article 9 The accounting recognition, measurement and report of an enterprise shall be made on the accrual basis. | | 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 10 An enterprise shall determine the accounting elements according to the economic characteristics of the transactions or events. The accounting elements include the assets, liabilities, the owner's rights and interests, incomes, expenses and profits. | | 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 11 An enterprise shall adopt the debit-credit bookkeeping method. | | 第十一条 企业应当采用借贷记账法记账。 |
| Chapter II Requirements for the Quality of Accounting Information. | | 第二章 会计信息质量要求 |
| Article 12 The accounting recognition, measurement and report of an enterprise shall be based on the transactions or events that have actually occurred, shall faithfully reflect all the accounting elements and other relevant information that satisfy the recognition and measurement requirements, and shall ensure the genuineness and reliability of the accounting information as well as the completeness in contents. | | 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 13 The accounting information offered by an enterprise shall be related to the economic resolutions of the users of the financial accounting statements and shall be helpful for the users of the financial accounting statements to make comments or forecasts on the past, current or future situation of the enterprise. | | 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 14 The accounting information offered by an enterprise shall be clear and explicit so as to facilitate the understanding and utilization of the users of financial accounting statements. | | 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 15 The accounting information offered by an enterprise shall be commensurable. | | 第十五条 企业提供的会计信息应当具有可比性。 |
| The accounting policies which are adopted for the identical or similar transactions or events that occurred at different stages in a same enterprise shall be coherent with each other. It shall not be changed at will. If it is really necessary to make a change, an explanation shall be given in the annotations. | | 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。 |
| The prescribed accounting policies shall be adopted for the identical or similar transactions or events that occur in different enterprises so as to ensure that accounting information are based on the same standards and are comparable. | | 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。 |
| Article 16 The accounting recognition, measurement and report of an enterprise shall be based on the economic essence of the transactions or events, rather than merely on the legal form of the transactions or events. | | 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 17 The accounting information offered by an enterprise shall reflect all the important transactions or events relating to its financial status, operating results and cash flow. | | 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 18 When an enterprise makes accounting recognition, measurement and report for the transactions or events that have actually occurred, it shall be prudent and shall not over-estimate the assets or proceeds, or under-estimate the liabilities or expenses. | | 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 19 An enterprise shall timely make accounting recognition, measurement and report for the transactions or events that have actually occurred. It shall not do so in advance nor postpone doing so. | | 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。 |
| Chapter III Assets | | 第三章 资 产
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