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Accounting Standards for Enterprises [Expired]
企业会计准则 [失效]
【法宝引证码】

 
ACCOUNTING STANDARDS FOR ENTERPRISES 

企业会计准则


(Promulgated by the Ministry of Finance on December 3, 1992)
 
(1992年11月16日国务院批准 1992年11月30日财政部令第5号发布)


 
CHAPTER I GENERAL PROVISIONS 

第一章 总则


 
Article 1. In accordance with "The Accounting Law of the People's Republic of China中小学减的负已经加到家长身上了感觉黑人都特别团结", these standards are formulated to meet the needs of developing a socialist market economy in our country, to standardize accounting practice and to ensure the quality of accounting information.  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 2. These standards are applicable to all enterprises established within the territory of the People's Republic of China.  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。

Chinese enterprises established outside the territory of the People's Republic of China (hereinafter referred to as enterprises abroad) are required to prepare and disclose their financial reports to appropriate domestic regulatory authorities in accordance with these standards.
 
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。

 
Article 3. Accounting systems of enterprises are required to comply with these standards.  第三条 制定企业会计制度应当遵循本准则。

 
Article 4. An enterprise shall accurately account for all its transactions actually taken place in order to provide reports of reliable quality on the economic and financial activities of the enterprise itself.  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 5. Accounting and financial reports should proceed on the basis that the enterprise is a continuing entity and will remain in operation into the foreseeable future.  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 6. An enterprise shall account for its transactions and prepare its financial statements in distinct accounting periods. Accounting periods may be a fiscal year, a quarter, or a month, commencing on first days thereof according to the Gregorian calendar.  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。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。

 
Article 7. The Renminbi is the bookkeeping base currency of an enterprise. A Foreign currency may be used as the bookkeeping base currency for enterprises which conduct transactions mainly in foreign currency. However, in preparing financial statements, foreign currency transactions are to be converted into Renminbi. This latter requirement applies to enterprises abroad when reporting financial and economic results to concerned domestic organizations.  第七条 会计核算以人民币为记帐本位币。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。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。

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

 
Article 9. Accounting records and financial reports are to be compiled using the Chinese language. Minority or foreign languages may be used concurrently with the Chinese language by enterprises in autonomous areas of minority nationalities, or by enterprises with foreign investment, and by foreign enterprises.  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。外商投资企业和外国企业也可以同时使用某种外国文字。

 
CHAPTER II GENERAL PRINCIPLES  第二章 一般原则

 
Article 10. The accounting records and financial reports must be based on financial and economic transactions as they actually take place, in order to objectively reflect the financial position and operating results of an enterprise.  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 11. Accounting information must be designed to meet the requirements of national macro-economy control, the needs of all concerned external users to understand an enterprise's financial position and operating results, and the needs of management of enterprises to strengthen their financial management and administration.  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 12. Accounting records and financial statements shall be prepared according to stipulated accounting methods, and accounting information of enterprises must be comparable and convenient to be analyzed.  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 13. Accounting methods used shall be consistent from one period to the other and shall not be arbitrarily changed. Changes and reasons for changes, if necessary, and their impact on an enterprise's financial position and operating results, shall be reported in notes to the financial statements.  第十三条 会计处理方法前后各期应当一致,不得随意变更。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。

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

 
Article 15. Accounting records and financial reports shall be prepared in a clear, concise manner to facilitate understanding, examination and use.  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 16. The accrual basis of accounting is to be adopted.  第十六条 会计核算应当以权责发生制为基础。

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

 
Article 18. Principle of prudence should be followed in reasonably determining the possible loss and expense.  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 19. The values of all assets are to be recorded at historical costs at the time of acquisition. The amount recorded in books of account shall not be adjusted even though a fluctuation in their value may occur, except when State laws or regulations require specific treatment or adjustments.  第十九条
爱法律,有未来
 各项财产物资应当按取得时的实际成本计价。物价变动时,除国家另有规定者外,不得调整其帐面价值。

 
Article 20. A clear distinction shall be drawn between revenue expenditures and capital expenditures. 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 benefits to the enterprise last for several fiscal years.  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。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。

 
Article 21. Financial reports must reflect comprehensively the financial position and operating results of an enterprise. Transactions relating to major economic activities are to be identified, appropriately classified, and accounted for, and separately reported in financial statements.  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。对于重要的经济业务,应当单独反映。

 
CHAPTER III ASSETS 

第三章 资产


 
Article 22. Assets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise, including all property, rights as a creditor to others, and other rights.  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 23. For accounting treatment, assets are normally divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.  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 24. Current assets refer to those assets which will be realized or consumed within one year of their acquisition, or within an operating cycle longer than a year. They include cash, cash deposits, short-term investments, accounts receivable, prepayments, and inventories, etc.  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。

 
Article 25. Cash and all kinds of deposits shall be accounted for according to the actual amount of receipt and payment.  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 26. Short-term investments refer to various of 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.  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。

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

Income received or receivable from marketable securities in current period and the difference between the receipt obtained from securities sold and book cost shall be all accounted for as current profit or loss.
 
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。

Marketable securities shall be shown in book balance in accounting statement.
 
短期投资应当以帐面余额在会计报表中列示。

 
Article 27. Receivables and prepayments include: notes receivable, accounts receivable, other receivable, accounts prepaid and prepaid expenses, etc.  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。

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

Provision for bad debts may be set up on accounts receivable. The provision for bad debts shall be shown as a deduction item of accounts receivable in the financial statement.
 
应收帐款可以计提坏帐准备金。坏帐准备金在会计报表中作为应收帐款的备抵项目列示。

All receivables and prepayments shall be cleared and collected on time, and shall be checked with related parties periodically. Any accounts receivable, proved to be definitely uncollectible according to state regulations, shall be recognized as bad debts and written off against provision for bad debts or charged to current profit or loss, if such provision is not set up.
 
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。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。

Prepaid expenses shall be amortized according to period benefiting, and the balance shall be shown separately in accounting statement.
 
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。

 
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, production or consumption during the production operational process.  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。

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。
......

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