企業(yè)會(huì)計(jì)準(zhǔn)則

企業(yè)會(huì)計(jì)準(zhǔn)則AccountingCriteriaforEnterprises第一章總則ChapterIGeneralProvisions第一條為適應(yīng)我國社會(huì)主義市場經(jīng)濟(jì)發(fā)展的需要，統(tǒng)一會(huì)計(jì)核算標(biāo)準(zhǔn)，保證會(huì)計(jì)信息質(zhì)量，根據(jù)《中華人民共和國會(huì)計(jì)法》，制定本準(zhǔn)則。Article1Inaccordancewith"TheAccountingLawofthePeople'sRepublicofChina,"theseCriteriaareformulatedtomeettheneedsofdevelopingasocialistrnarketeconomyinourcountry,tounifytheaccountingstandardsandtoensurethequalityofaccountinginformation.第二條本準(zhǔn)則適用于設(shè)在中華人民共和國境內(nèi)的所有企業(yè)。Article2TheseCriteriashallbeapplicabletoallenterprisesestablishedwithintheterritoryofthePeople'sRepublicofChina.設(shè)在中華人民共和國境外的中國投資企業(yè)（以下簡稱境外企業(yè)）應(yīng)當(dāng)按照本準(zhǔn)則向國內(nèi)有關(guān)部門編報(bào)財(cái)務(wù)報(bào)告。ChineseinvestedenterpriseseslablishedoutsidetheterritoryofthePeople'sRepublicofChina(hereinafierreferredtoasenterprisesabroad)shallberequiredtoprepareanddisclosetheirfinancialreportstotherelevantdomesticdepartmentsinaccordancewiththeseCriteria.第三條制定企業(yè)會(huì)計(jì)制度應(yīng)當(dāng)遵循本準(zhǔn)則。Article3AccountingsystemsofenterprisesshallbeformulatedincompliancewiththeseCriteria.第四條會(huì)計(jì)核算應(yīng)當(dāng)以企業(yè)發(fā)生的各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)為對(duì)象，記錄和反映企業(yè)本身的各項(xiàng)生產(chǎn)經(jīng)營活動(dòng)。Article4Anenterpriseshallaccuratelyaccountforallitsbusinesstransactionsactuallytakenplace,andrecordinreliablereportsallthebusinessactivitiesoftheenterprisesitself.第五條會(huì)計(jì)核算應(yīng)當(dāng)以企業(yè)持續(xù)、正常的生產(chǎn)經(jīng)營活動(dòng)為前提。Article5Accountingandfinancialreportsshallbebasedonthepresumptionthattheenterpriseshallcarryonitsoperationinacontinuousandregularmannerintotheforeseeablefuture.第六條會(huì)計(jì)核算應(yīng)當(dāng)劃分會(huì)計(jì)期間，分期結(jié)算帳目和編制會(huì)計(jì)報(bào)表。Article6Anenterpriseshallaccountforitsbusinessactivitiesandprepareitsfinancialstatementsindistinctaccountingperiods.會(huì)計(jì)期間分為年度、季度和月份。年度、季度和月份的起訖日期采用公歷日期。Accountingperiodsmaybeafiscalyear,aquarter,oramonth,commencingonthefirstdaysthereofaccordingtotheGregoriancalendar.第七條會(huì)計(jì)核算以人民幣為記帳本位幣。Article7TheRenminbishallbethebookkeepingbasecurrency.業(yè)務(wù)收支以外幣為主的企業(yè)，也可以選定某種外幣作為記帳本位幣，但編制的會(huì)計(jì)報(bào)表應(yīng)當(dāng)折算為人民幣反映。Aforeigncurrencymaybeadoptedasthebookkeepingbasecurrencyforenterpriseswhichconductbusinesstransactionsmainlyinforeigncurrency.However,inpreparingfinancialstatements,businesstransactionsinforeigncurrencyaretobeconvertedintoRenminbi.境外企業(yè)向國內(nèi)有關(guān)部門編報(bào)會(huì)計(jì)報(bào)表，應(yīng)當(dāng)折算為人民幣反映。EnterprisesabroadshallconverttheirforeigncurrencybusinesstransactionsintoRenminbiinpreparingfinancialstatementstotherelevantdomesticdepartments.第八條會(huì)計(jì)記帳采用借貸記帳法。Article8Thedebitandcreditdoubleentrybookkeepingtechniqueistobeadoptedforrecordingallaccountingtransactions.第九條會(huì)計(jì)記錄的文字應(yīng)當(dāng)使用中文，少數(shù)民族自治地區(qū)可以同時(shí)使用少數(shù)民族文字。Article9AccountingrecordsandfinancialreportsshallbeformulatedintheChineselanguage.MinoritylanguagesmaybeusedconcurrentlywiththeChineselanguagebyenterprisesinautonomousareasofminoritynationalities.外商投資企業(yè)和外國企業(yè)也可以同時(shí)使用某種外國文字。Andaforeignlanguagemayalsobeusedconcurrentlybyenterpriseswithforeigninvestmentorforeignenterprises.第二章一般原則ChapterIIGeneralPrinciples第十條會(huì)計(jì)核算應(yīng)當(dāng)以實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)為依據(jù)，如實(shí)反映財(cái)務(wù)狀況和經(jīng)營成果。Article10Theaccountingrecordsandfinancialreportsshallbebasedonbusinesstransactionsactuallytakenplace,andtruthfullyreflectthefinancialpositionandoperatingresultsofanenterprise.第十一條會(huì)計(jì)信息應(yīng)當(dāng)符合國家宏觀經(jīng)濟(jì)管理的要求，滿足有關(guān)各方了解企業(yè)財(cái)務(wù)狀況和經(jīng)營成果的需要，滿足企業(yè)加強(qiáng)內(nèi)部經(jīng)營管理的需要。Article11Accountinginformationshallbedesignedtomeettherequirementsofnationalmacro-economiccontrol,tosatisfytheneedsofallconcernedexternaluserstounderstandanenterprise'sfinancialpositionandoperatingresults,aswellastheneedsofenterprisestostrengtheninternalmanagementandadministration.第十二條會(huì)計(jì)核算應(yīng)當(dāng)按照規(guī)定的會(huì)計(jì)處理方法進(jìn)行，會(huì)計(jì)指標(biāo)應(yīng)當(dāng)口徑一致、相互可比。Article12Accountingrecordsandfinancialreportsshallbepreparedaccordingtostipulatedaccountingmethods,andaccountingdatashallbecomparableandconvenienttobeanalyzed.第十三條會(huì)計(jì)處理方法前后各期應(yīng)當(dāng)一致，不得隨意變更。Article13Accountingmethodsusedshallbeconsistentfromoneperiodtotheotherandshallnotbearbitrarilychanged.如確有必要變更，應(yīng)當(dāng)將變更的情況、變更的原因及其對(duì)企業(yè)財(cái)務(wù)狀況和經(jīng)營成果的影響，在財(cái)務(wù)報(bào)告中說明。Wherechangesareabsolutelynecessary.thechangesandreasonsthereforandtheirimpactonanenterprise'sfinancialpositionandoperatingresults,shallbeindicatedinthefinancialstatements.第十四條會(huì)計(jì)核算應(yīng)當(dāng)及時(shí)進(jìn)行。Article14Accountingrecordsandfinancialreportsshallbepreparedinatimelymanner.第十五條會(huì)計(jì)記錄和會(huì)計(jì)報(bào)表應(yīng)當(dāng)清晰明了，便于理解和利用。Article15Accountingrecordsandfinancialstatementsshallbepreparedinaclear,concisemannertofacilitateunderstanding,examinationanduse.第十六條會(huì)計(jì)核算應(yīng)當(dāng)以權(quán)責(zé)發(fā)生制為基礎(chǔ)。Article16Theaccrualbasisofaccountingshallbeadoptedinaccountingrecordsandfinancialreports.第十七條收入與其相關(guān)的成本、費(fèi)用應(yīng)當(dāng)相互配比。Article17Revenueshallbematchedwithrelatedcostsandexpensesinaccounting.第十八條會(huì)計(jì)核算應(yīng)當(dāng)遵循謹(jǐn)慎原則的要求，合理核算可以發(fā)生的損失和費(fèi)用。Article18Principleofprudenceshallbefollowed,andpossiblelossandexpenseshallbereasonablydetermined.第十九條各項(xiàng)財(cái)產(chǎn)物資應(yīng)當(dāng)按取得時(shí)的實(shí)際成本計(jì)價(jià)。Article19Thevaluesofallassetsaretoberecordedathistoricalcostsatthetimeofacquisition.物價(jià)變動(dòng)時(shí)，除國家另有規(guī)定者外，不得調(diào)整其帳面價(jià)值。Theamountrecordedinbooksofaccountshallnotbeadjustedeventhoughafluctuationintheirvaluemayoccur,exceptotherwisestipulatedbytheState.第二十條會(huì)計(jì)核算應(yīng)當(dāng)合理劃分收益性支出與資本性支出。Article20Acleardistinctionshallbereasonablydrawnbetweenrevenueexpendituresandcapitalexpenditures.凡支出的效益僅與本會(huì)計(jì)年度相關(guān)的，應(yīng)當(dāng)作為收益性支出；凡支出的效益與幾個(gè)會(huì)計(jì)年度相關(guān)的，應(yīng)當(dāng)作為資本性支出。Expenditureshallberegardedasrevenueexpenditurewherethebenefittotheenterpriseisonlyrelatedtothecurrentfiscalyear;andascapitalexpenditurewherethebenefilstotheenterpriselastforseveralfiscalyears.第二十一條財(cái)務(wù)報(bào)告應(yīng)當(dāng)全面反映企業(yè)的財(cái)務(wù)狀況和經(jīng)營成果。Article21Financialstatementsshallreflectcomprehensivelythefinancialpositionandoperatingresultsofanenterprise.對(duì)于重要的經(jīng)濟(jì)業(yè)務(wù)，應(yīng)當(dāng)單獨(dú)反映。Transactionsrelatingtomajoreconomicactivitiesaretobeidentifiedandseparatelyreportedinfinancialstatements.第三章資產(chǎn)ChapterIIIAssets第二十二條資產(chǎn)是企業(yè)擁有或者控制的能以貨幣計(jì)量的經(jīng)濟(jì)資源，包括各種財(cái)產(chǎn)、債權(quán)和其他權(quán)利。Article22Assetsareeconomicresources,whicharemeasurablebymoneyvalue,andwhichareownedorcontrolledbyanenterprise,includingallproperty,claims,andotherrights.第二十三條資產(chǎn)分為流動(dòng)資產(chǎn)、長期投資、固定資產(chǎn)、無形資產(chǎn)、遞延資產(chǎn)和其他資產(chǎn)。Article23Assetsshallnormallybedividedintocurrentassets,long-terminvestments,fixedassets,intangibleassets,deferredassetsandotherassets.第二十四條流動(dòng)資產(chǎn)是指可以在一年或者超過一年的一個(gè)營業(yè)周期內(nèi)變現(xiàn)或者耗用的資產(chǎn)，包括現(xiàn)金及各種存款、短期投資、應(yīng)收及預(yù)付款項(xiàng)、存貨等。Arliele24Currentassetsrefertothoseassetswhichwillberealizedorconsumedwithinoneyearorwithinanoperatingcyclelongerthanayear,includingcash,cashdeposits,short-terminvestments,receivables,prepayments,andinventories,etc.第二十五條現(xiàn)金及各種存款按照實(shí)際收入和支出數(shù)記帳。Article25Cashandallkindsofdepositsshallheaccountedforaccordingtotheactualamountofreceiptandpayment.第二十六條短期投資是指各種能夠隨時(shí)變現(xiàn)、持有時(shí)間不超過一年的有價(jià)證券以及不超過一年的其他投資。Article26Short-terminvestmentsrefertovariousmarketablesecurities,whichcanberealizedatanytimeandwillbeheldlessthanayear,aswellasotherinvestmentwithalifeofnolongerthanayear.有價(jià)證券應(yīng)按取得時(shí)的實(shí)際成本記帳。Marketablesecuritiesshallbeaccountedforaccordingtohistoricalcostasobtained.當(dāng)期的有價(jià)證券收益，以及有價(jià)證券轉(zhuǎn)讓所取得的收入與帳面成本的差額，計(jì)入當(dāng)期損益。Incomereeeivedorreceivablefrommarketablesecuritiesincurrenlperiodandthedifferencebetweenthereceiptobtainedfromsecuritiessoldandbookcostshallbeallaccountedforascurrentprofitorloss.短期投資應(yīng)當(dāng)以帳面余額在會(huì)計(jì)報(bào)表中列示。Short-terminvestmentsshallbeitemizedandshowninbookbalanceinfinancialstatement.第二十七條應(yīng)收及預(yù)付款項(xiàng)包括：應(yīng)收票據(jù)、應(yīng)收帳款、其它應(yīng)收款、預(yù)付貨款、待攤費(fèi)用等。Article27Receivablesandprepaymentsshallinclude:notesreceivable,accountsreceivable,otherreceivables,accountsprepaidandprepaidexpenses,etc.應(yīng)收及預(yù)付款項(xiàng)應(yīng)當(dāng)按實(shí)際發(fā)生額記帳。Receivablesandprepaymentsshallbeaccountedforaccordingtoactualamount.應(yīng)收帳款可以計(jì)提壞帳準(zhǔn)備金。Provisionforbaddebtsmaybesetuponaccountsreceivable.壞帳準(zhǔn)備金在會(huì)計(jì)報(bào)表中作為應(yīng)收帳款的備抵項(xiàng)目列示。Theprovisionforbaddebtsshallbeitemizedandshownasadeductionitemofaccountsreceivableinthefinancialstatement.各種應(yīng)收及預(yù)付款項(xiàng)應(yīng)當(dāng)及時(shí)清算、催收，定期與對(duì)方對(duì)帳核實(shí)。Allreceivablesandprepaymentsshallbeclearedandcollectedintime,andshallbecheckedwithrelaledpartiesperiodically.經(jīng)確認(rèn)無法收回的應(yīng)收帳款，已提壞帳準(zhǔn)備金的，應(yīng)當(dāng)沖銷壞帳準(zhǔn)備金；未提壞帳準(zhǔn)備金的，應(yīng)當(dāng)作為壞帳損失，計(jì)入當(dāng)期損益。Anyaccountsreceivable,provedandconfirmedtobedefinitelyuncollectible,shallberecognizedasbeddebtsandwrittenoffagainstprovisionforbaddebtsorchargedtocurrentprofitorlossasbaddebtsloss,ifsuchprovisionisnotsetup.待攤費(fèi)用應(yīng)當(dāng)按受益期分?jǐn)?，未攤銷余額在會(huì)計(jì)報(bào)表中應(yīng)當(dāng)單獨(dú)列示。Prepaidexpensesshallbeamortizedaccordingtoperiodbenefiting,andthebalanceshallbeitemizedandshownseparatelyinfinancialstatement.第二十八條存貨是指企業(yè)在生產(chǎn)經(jīng)營過程中為銷售或者耗用而儲(chǔ)存地各種資產(chǎn)，包括商品、產(chǎn)成品、半成品、在產(chǎn)品以及各類材料、燃料、包裝物、低值易耗品等。Article28Inventoriesrefertomerchandise,finishedgoods,semifinishedgoods,goodsinprocess,andallkindsofmaterials,fuels,containers,low-valueandperishablearticlesandsoonthatstockedforthepurposeofsaleorproductionandconsumptionduringtheproductionoperationalprocess.各種存貨應(yīng)當(dāng)按取得時(shí)的實(shí)際成本記帳。采用計(jì)劃成本或者定額成本方法進(jìn)行日常核算的，應(yīng)當(dāng)按期結(jié)轉(zhuǎn)其成本差異，將計(jì)劃成本或者定額成本調(diào)整為實(shí)際成本。Allinventoriesshallbeaccountedforathistoricalcostasobtained.Thoseenterpriseskeepbooksatplannedcostornormcostindailyaccountingshallaccountthecostvariancesandadjustplannedcostornormcostintohistoricalcostperiodically.各種存貨發(fā)出時(shí)，企業(yè)可以根據(jù)實(shí)際情況，選擇使用先進(jìn)先出法、加權(quán)平均法、移動(dòng)平均法、個(gè)別計(jì)價(jià)法等方法確定其實(shí)際成本。Whendeliveringinventories,enterprisesnayaccountfortheiractualcostunderthefollowingmethods:first-infirst-out,weightedaverage,movingaverage,specificidentification,last-infirst-out,etc.各種存貨應(yīng)當(dāng)定期進(jìn)行清查盤點(diǎn)。對(duì)于發(fā)生的盤盈、盤虧以及過時(shí)、變質(zhì)毀損等需要報(bào)廢的，應(yīng)當(dāng)及時(shí)進(jìn)行處理，計(jì)入當(dāng)期損益。Allinventoriesshallbetakenstockperiodically.Anyoverage,shortageorout-of-date,deteriorationanddamagethaineedtobescrappedshallbedisposedwithintheyearandaccountedintocurrentprofitorloss.各種存貨在會(huì)計(jì)報(bào)表中應(yīng)當(dāng)以實(shí)際成本列示。Alltheinventoriesshallbedisclosedathistoricalcostfinancialstatement.第二十九條長期投資是指不準(zhǔn)備在一年內(nèi)變現(xiàn)的投資，包括股票投資、債券投資和其他投資。Article29Long-terminvestmentreferstotheinvestmentnotintendedtoberealizedwithinayear,includingsharesinvestment,bondsinvestmentandotherinvestments.股票投資和其他投資應(yīng)當(dāng)根據(jù)不同情況，分別采用成本法或權(quán)益法核算。Sharesinvestmentandotherinvestmentsshallbeaccountedforbycostmethodorequitymethodrespectively,inaccordancewithdifferentsituation.債券投資應(yīng)當(dāng)按實(shí)際支付的款項(xiàng)記帳。Bondsinvestmentshallbeaccountedforaccordingtoactualamountpaid.實(shí)際支付的款項(xiàng)中包括應(yīng)計(jì)利息的，應(yīng)當(dāng)將這部分利息單獨(dú)記帳。Theinterestaccruedcontainedintheactuallypaidamountshallbeaccountedforseparately.溢價(jià)或者折價(jià)購入的債券，其實(shí)際支付的價(jià)款與債券面值的差額，應(yīng)當(dāng)在債券到期前分期攤銷。Wherebondsareacquiredatapremiumordiscount,thedifferencebetweenthecostandthefacevalueofthebondsshallbeamortizedovertheperiodspriortomaturityofthebonds.債券投資存續(xù)期內(nèi)的應(yīng)計(jì)利息，以及出售時(shí)收回的本息與債券帳面成本及尚未收回應(yīng)計(jì)利息的差額，應(yīng)當(dāng)計(jì)入當(dāng)期損益。Interestaccruedduringtheperiodofbondsinvestmentandthedifferencebetweentheamountofprincipalandinterestreceivedonbondssoldandtheirbookcostandinterestaccruedbutnotyetreceivedshallbeaccountedforascurrentprofitandloss.長期投資應(yīng)當(dāng)在會(huì)計(jì)報(bào)表中分項(xiàng)列示。Long-terminvestmentshallbeitemizedandshownseparatelyinfinancialstatements.一年內(nèi)到期的長期投資，應(yīng)當(dāng)在流動(dòng)資產(chǎn)下單列項(xiàng)目反映。Long-terminvestmentmaturedwithinayearshallbeitemizedinthefinancialstatementsseparatelyunderthecaptionofcurrentassets.第三十條固定資產(chǎn)是指使用年限在一年以上，單位價(jià)值在規(guī)定標(biāo)準(zhǔn)以上，并在使用過程中保持原來物質(zhì)形態(tài)的資產(chǎn)，包括房屋及建筑物、機(jī)器設(shè)備、運(yùn)輸設(shè)備、工具器具等。Article30Fixedassetsrefertotheassetswhoseservicelifeisoveroneyear,unitvalueisabovetheprescribedstandardsandwhereoriginalphysicalformremainsduringtheprocessofutilization,includingbuildingsandstructures,machineryandequipment,transportationequipment,toolsandimplements,etc.固定資產(chǎn)應(yīng)當(dāng)按取得時(shí)的實(shí)際成本記帳。在固定資產(chǎn)尚未交付使用或者已投入使用但尚未辦理竣工決算之前發(fā)生的固定資產(chǎn)的借款利息和有關(guān)費(fèi)用，以及外幣借款的匯兌差額，應(yīng)當(dāng)計(jì)入固定資產(chǎn)價(jià)值；在此之后發(fā)生的借款利息和有關(guān)費(fèi)用及外幣借款的匯兌差額，應(yīng)當(dāng)計(jì)入當(dāng)期損益。Fixedassetsshallbeaccountedforathistoricalcostasobtained.Interestofloanandotherrelatedexpensesforacquiringfixedassets,andtheexchangedifferencefromconversionofforeigncurrencyloan,ifincurredbeforetheassetshavingbeenputintooperationorafterbeenputintooperationbutbeforethefinalaccountforcompletedprojectismade,shallbeaccountedasfixedassetsvalue;ifincurredafterthat,shallbeaccountedintocurrentprofitorloss.接受捐贈(zèng)的固定資產(chǎn)應(yīng)按照同類資產(chǎn)的市場價(jià)格或者有關(guān)憑據(jù)確定固定資產(chǎn)價(jià)值。接受捐贈(zèng)固定資產(chǎn)時(shí)發(fā)生的各項(xiàng)費(fèi)用，應(yīng)當(dāng)計(jì)入固定資產(chǎn)價(jià)值。Fixedassetsreceivedasdonationsshallbeaccountedthroughevaluationwithreferencetothemarketpriceofsimilarassetsorwithrelevantevidences.Expensesincurredonreceivingthosedonatedfixedassets,shallbeaccountedforasthefixedassetsvalue.融資租入的固定資產(chǎn)應(yīng)當(dāng)比照自有固定資產(chǎn)核算，并在會(huì)計(jì)報(bào)表附注中說明。Fixedassetsfinancedbyleasingshallbeaccountedmutatismutandistoselfownedfixedassetsandshallbeindicatedinnotestothefinancialstatements.固定資產(chǎn)折舊應(yīng)當(dāng)根據(jù)固定資產(chǎn)原值、預(yù)計(jì)凈殘值、預(yù)計(jì)使用年限或預(yù)計(jì)工作量，采用年限平均法或者工作量（或產(chǎn)量）法計(jì)算。Depreciationonthefixedassetsshallbeaccountedonthebasisoftheoriginalcost,estimatedresidualvalue,estimatedusefullifeandworkingcapacity,accordingtothestraightlinemethodortheworkingcapacity(oroutput)method.如符合有關(guān)規(guī)定，也可采用加速折舊法。Ifconformingtorelevantregulations,accelerateddepreciationmethodmaybeadopted.固定資產(chǎn)的原值、累計(jì)折舊和凈值，應(yīng)當(dāng)在會(huì)計(jì)報(bào)表中分別列示。Theoriginalvalue,accumulateddepreciationandnetvalueoffixedassetsshallbeitemizedandshownseparatelyinfinancialstatement.為購建固定資產(chǎn)或者對(duì)固定資產(chǎn)進(jìn)行更新改造發(fā)生的實(shí)際支出，應(yīng)當(dāng)在會(huì)計(jì)報(bào)表中單獨(dú)列示。Theactualexpendituresincurredforthepurposeofacquiringorupdatingandconductingtechnicalreformingonthefixedassets,shallbeitemizedandshownseparatelyinfinancialstatement.固定資產(chǎn)應(yīng)當(dāng)定期進(jìn)行清查盤點(diǎn)，對(duì)于固定資產(chǎn)盤盈、盤虧的凈值以及報(bào)廢清理所發(fā)生的凈損失應(yīng)當(dāng)計(jì)入當(dāng)期損益。Thefixedassetsshallbetakeninventoryperiodically.Thenetprofitorlossincurredindiscardanddisposal,andalsooverage,shortageoffixedassetsshallbeaccountedintocurrentprofitandloss.第三十一條無形資產(chǎn)是指企業(yè)長期使用而沒有實(shí)物形態(tài)的資產(chǎn)，包括專利權(quán)、非專利技術(shù)、商標(biāo)權(quán)、著作權(quán)、土地使用權(quán)、商譽(yù)等。Article31Intangibleassetsrefertoassetsthatareusedbyanenterpriseforalongtermwithoutmaterialstate,includingpatents,non-patentedtechnology,trademark,copyrights,righttouselandsites,andgoodwill,etc.購入的無形資產(chǎn)，應(yīng)當(dāng)按實(shí)際成本記帳；接受投資取得的無形資產(chǎn)，應(yīng)當(dāng)按照評(píng)估確認(rèn)或者或合同約定的價(jià)格記帳；Intangibleassetspurchasedshallbeaccountedforatactualcost.Intangibleassetsreceivedfrominvestorsshallbeaccountedforattheassessedvaluerecognizedortheamountspecifiedinthecontract.自行開發(fā)的無形資產(chǎn)，應(yīng)當(dāng)按開發(fā)過程中實(shí)際發(fā)生的支出數(shù)記帳。Self-developedintangibleassetsshallbeaccountedatactualcostinthedevelopmentprocess.各種無形資產(chǎn)應(yīng)當(dāng)在受益期內(nèi)分期平均攤銷，未攤銷余額在會(huì)計(jì)報(bào)表中列示。Allintangibleassetsshallbeaveragelyamortizedovertheperiodsbenefitedfromsuchexpendituresandtheunamortizedbalanceshallbeitemizedandshowninfinancialstatements.第三十二條遞延資產(chǎn)是指不能全部計(jì)入當(dāng)年損益，應(yīng)當(dāng)在以后年度內(nèi)分期攤銷的各項(xiàng)費(fèi)用，包括開辦費(fèi)、租入固定資產(chǎn)的改良支出等。Article32Deferredassetsrefertoalltheexpensesthatcannotbeaccountedintocurrentprofitorlosstotallybutshouldbeperiodicallyamortizedinfutureyears,includingstartingexpenses,expendituresincurredinmajorrepairandimprovementoftherentedfixedassets,etc.企業(yè)在籌建期內(nèi)實(shí)際發(fā)生的各項(xiàng)費(fèi)用，除應(yīng)計(jì)入有關(guān)財(cái)產(chǎn)物資價(jià)值者外，應(yīng)當(dāng)作為開辦費(fèi)入帳。Theexpensesincurredtoanenterpriseduringitspreparationperiodshallbeaccountedforasstartingexpensesexceptthosethatshallbeaccountedintorelatedpropertyormaterialvalue.開辦費(fèi)應(yīng)當(dāng)在企業(yè)開始生產(chǎn)經(jīng)營以后的一定年限內(nèi)分期平均攤銷。Thestartingexpensesshallbeaveragelyamortizedinacertainperiodofyearsaftertheoperationstarts.租入固定資產(chǎn)改良支出應(yīng)當(dāng)在租賃期內(nèi)平均攤銷。Expendituresincurredonmajorrepairandimprovementoftherentedfixedassetsshallbeaveragelyamortizedduringtheperiodofleasing.各種遞延資產(chǎn)的未攤銷余額應(yīng)當(dāng)在會(huì)計(jì)報(bào)表中列示。Alldeferredassetsshallbeshownseparatelyinaccountingstatementsbyitsbalancenotyetamortized.第三十三條其他資產(chǎn)是指除以上各項(xiàng)目以外的資產(chǎn)。Article33Otherassetsrefertotheassetsexceptallitemsmentionedabove.第四章負(fù)債ChapterIVLiabilities第三十四條負(fù)債是企業(yè)所承擔(dān)的能以貨幣計(jì)量、需以資產(chǎn)或勞務(wù)償付的債務(wù)。Article34Liabilitiesaredebtsbornebyanenterprise,measurablebymoneyvalue,whichistobepaidtoacreditorinassets,orservices.第三十五條負(fù)債分為流動(dòng)負(fù)債和長期負(fù)債。Article35Liabilitiesaregenerallyclassifiedintocurrentliabilitiesandlong-termliabilities.第三十六條流動(dòng)負(fù)債是指將在一年或者超過一年的一個(gè)營業(yè)周期內(nèi)償還的債務(wù)，包括短期借款、應(yīng)付票據(jù)、應(yīng)付帳款、預(yù)收貨款、應(yīng)付工資、應(yīng)交稅金、應(yīng)付利潤、其他應(yīng)付款、預(yù)提費(fèi)用等。Article36Currentliabilitiesrefertothedebtswhichwillbepaidoffwithinoneyearoranoperatingcyclelongerthanayear,includingshort-termloanspayable,notespayable,accountspayable,advancesfromcustomers,accruedpayroll,taxespayable,profitspayable,otherpayables,provisionforexpenses,etc.各項(xiàng)流動(dòng)負(fù)債應(yīng)當(dāng)按實(shí)際發(fā)生數(shù)額記帳。負(fù)債已經(jīng)發(fā)生而數(shù)額需要預(yù)計(jì)確定的，應(yīng)當(dāng)合理預(yù)計(jì)，待實(shí)際數(shù)額確定后，進(jìn)行調(diào)整。Allcurrentliabilitiesshallbeaccountedforatactualamountincurred.Liabilitiesincurredbuttheamounttobeestimatedshallbeaccountedfordtareasonableestimate,andthenadjustedaftertheactualamountisgiven.流動(dòng)負(fù)債的余額應(yīng)當(dāng)在會(huì)計(jì)報(bào)表中分項(xiàng)列示。Balanceofcurrentliabilitiesshallbeitemizedandshowninfinancialstatements.第三十七條長期負(fù)債是指償還期在一年或者超過一年的一個(gè)營業(yè)周期以上的債務(wù)，包括長期借款、應(yīng)付債券，長期應(yīng)付款項(xiàng)等。Article37Long-termliabilitiesrefertothedebtswhichwillberedeemedafteroneyearoranoperatingcyclelongerthanayear,includinglong-termloanspayable,bondspayable,long-termaccountspayable,etc.長期借款包括向金融機(jī)構(gòu)借款和向其他單位借款。Long-termloanspayableincludetheloansborrowedfromfinancialinstitutionsandotherunits.長期借款應(yīng)當(dāng)分別借款性質(zhì)按實(shí)際發(fā)生的數(shù)額記帳。Theyshallbeaccountedindependentlyaccordingtothedifferentcharactersoftheloansandattheamountactuallyincurred.發(fā)行債券時(shí)，應(yīng)當(dāng)按債券的面值記帳。債券溢價(jià)或折價(jià)發(fā)行時(shí)，實(shí)收價(jià)款與面值的差額應(yīng)當(dāng)單獨(dú)核算，在債券到期前分期沖減或者增加各期的利息支出。Bondsshallbeaccountedforatparvalue.Whenbondsareissuedinpremiumordiscount,thedifferencebetweentheamountactuallyobtainedandtheparvalueshallbeaccountedindependently,andbewrittenoffperiodicallyorincreasingtheinterestexpensesofeveryperiodpriortothematurityofbonds.長期應(yīng)付款項(xiàng)包括應(yīng)付引進(jìn)設(shè)備款、融資租入固定資產(chǎn)應(yīng)付款等。Long-termaccountspayableincludeaccountspayableforimportingequipments,accountspayableforfixedassetsfinancedbyleasing.長期應(yīng)付款項(xiàng)應(yīng)當(dāng)按實(shí)際發(fā)生數(shù)額記帳。Long-termaccountspayableshallbeaccountedatactualamounts.長期負(fù)債應(yīng)當(dāng)按長期借款、應(yīng)付債券、長期應(yīng)付款項(xiàng)在會(huì)計(jì)報(bào)表中分項(xiàng)列示。Longtermliabilitiesshallbeitemizedandshownaslong-termloans,bondspayable,long-termaccountspayableinfinancialstatements.將于一年內(nèi)到期償還的長期負(fù)債，應(yīng)當(dāng)在流動(dòng)負(fù)債下單列項(xiàng)目反映。Long-termliabilitiestobematuredandpayablewithinoneyearshallbeshownasaseparateitemunderthecaptionofcurrentliabilities.第五章所有者權(quán)益ChapterVOwners'Equity第三十八條所有者權(quán)益是企業(yè)投資人對(duì)企業(yè)凈資產(chǎn)的所有權(quán)，包括企業(yè)投資人對(duì)企業(yè)的投入資本以及形成的資本公積金、盈余公積金和未分配利潤等。Article38Owners'equityreferstotheownershipoftheinvestorswithrespecttothenetassetsofanenterprise,includingcapitalinvestedinbyinvestors,capitalreserve,surplusreserve,andundistributedprofit,etc.第三十九條投入資本是投資者實(shí)際投入企業(yè)經(jīng)營活動(dòng)的各種財(cái)產(chǎn)物資。Article39Investedcapitalisthecapitalfundactuallyinvestedintheenterprisebyitsinvestors,whetheritbeinformofcash,physicalgoodsorotherassetsfortheoperationoftheenterprise.投入資本應(yīng)當(dāng)按實(shí)際投資數(shù)額入帳。Investedcapitalshallbeaccountedforattheamountactuallyinvested.股份制企業(yè)發(fā)行股票，應(yīng)當(dāng)按股票面值作為股本入帳。Amountofsharesissuedbyashare-holdingenterpriseshallbeaccountedforasequityatthefacevalueofthesharesissued.國家撥給企業(yè)的專項(xiàng)撥款，除另有規(guī)定者外，應(yīng)當(dāng)作為國家投資入帳。Specialappropriationallocatedbythegovernmenttoanenterpriseshallbeaccountedforasgovernmentinvestmentunlessotherwisestipulated.第四十條資本公積金包括股本溢價(jià)、法定財(cái)產(chǎn)重估增值、接受損贈(zèng)的資產(chǎn)價(jià)值等。Article40Capitalreserveincludespremiumoncapitalstock,legalincrementofpropertyvaluethroughrevaluationandvalueofdonatedassetsaccepted,etc.第四十一條盈余公積金是指按照國家有關(guān)規(guī)定從利潤中提取的公積金。Article41SurplusreservereferstothereservefundsetupfromprofitaccordingtorelevantStateregulations.盈余公積金應(yīng)當(dāng)按實(shí)際提取數(shù)記帳。Surplusreserveshallbeaccountedforattheamountactuallysetup.第四十二條未分配利潤是企業(yè)留于以后年度分配的利潤或待分配利潤。Article42Undistributedprofitreferstotheprofitreservedforfuturedistributionortobedistributed.第四十三條投入資本、資本公積金、盈余公積金和未分配利潤的各個(gè)項(xiàng)目，應(yīng)當(dāng)在會(huì)計(jì)報(bào)表中分項(xiàng)列示。Article43Investedcapital,capitalreserve,surplusreserveandundistributedprofitshallbeitemizedandshowninfinancialstatements.如有未彌補(bǔ)虧損，應(yīng)作為所有者權(quán)益的減項(xiàng)反映。Deficitnotyetmadeup,ifany,shallbeshownasadeductionitemofowners'equity.第六章收入ChapterVIRevenue第四十四條收入是企業(yè)在銷售商品或者提供勞務(wù)等經(jīng)營業(yè)務(wù)中實(shí)現(xiàn)的營業(yè)收入。包括基本業(yè)務(wù)收入和其他業(yè)務(wù)收入。Article44Revenuereferstothefinancialinflowstoanenterpriseasaresultofthesaleofgoodsandservices,andotherbusinessactivitiesoftheenterprise,includingbasicoperatingrevenueandotheroperatingrevenue.第四十五條企業(yè)應(yīng)當(dāng)合理確認(rèn)營業(yè)收入的實(shí)現(xiàn)，并將已實(shí)現(xiàn)的收入按時(shí)入帳。Article45Enterprisesshallrationallyrecognizerevenueandaccountfortherevenueontime.企業(yè)應(yīng)當(dāng)在發(fā)出商品、提供勞務(wù)，同時(shí)收訖價(jià)款或者取得索取價(jià)款的憑據(jù)時(shí)，確認(rèn)營業(yè)收入。Enterprisesshallrecognizerevenuewhenmerchandiseshipped,serviceprovidedaswellasmoneycollectedorrightstocollectmoneyobtained.長期工程（包括勞務(wù)）合同，一般應(yīng)當(dāng)根據(jù)完成進(jìn)度法或者完成合同法合理確認(rèn)營業(yè)收入。Revenueoflong-termprojectcontract(includinglabourservice)shallbereasonablyrecognized,ingeneral,accordingtothecompletedprogressmethodorthecompletedcontractmethod.第四十六條銷售退回、銷售折讓和銷售折扣，應(yīng)作為營業(yè)收入的抵減項(xiàng)目記帳。Article46Returnofsales,salesallowancesandsalesdiscountshallbeaccountedforasdeductionitemofoperatingrevenue.第七章費(fèi)用ChapterVIIExpenses第四十七條費(fèi)用是企業(yè)在生產(chǎn)經(jīng)營過程中發(fā)生的各項(xiàng)耗費(fèi)。Article47Expensesrefertotheoutlaysincurredbyanenterpriseinthecourseofproductionandoperation.第四十八條直接為生產(chǎn)商品和提供勞務(wù)等發(fā)生的直接人工、直接材料、商品進(jìn)價(jià)和其他直接費(fèi)用，直接計(jì)入生產(chǎn)經(jīng)營成本；Article48Expensesdirectlyincurredbyanenterpriseinproductionandprovisionofservice,includingdirectlabour,directmaterials,purchasepriceofcommoditiesandotherdirectexpensesshallbechargeddirectlyintothecostofproductionoroperation;企業(yè)為生產(chǎn)商品和提供勞務(wù)而發(fā)生的各項(xiàng)間接費(fèi)用，應(yīng)當(dāng)按一定標(biāo)準(zhǔn)分配計(jì)入生產(chǎn)經(jīng)營成本。indirectexpensesincurredinproductionandprovisionofservicebyanenterpriseistobeallocatedintothecostofproductionandoperation,accordingtocertainstandardsofallocation.第四十九條企業(yè)行政管理部門為組織和管理生產(chǎn)經(jīng)營活動(dòng)而發(fā)生的管理費(fèi)用和財(cái)務(wù)費(fèi)用，為銷售和提供勞務(wù)而發(fā)生進(jìn)貨費(fèi)用、銷售費(fèi)用，應(yīng)當(dāng)作為期間費(fèi)用，直接計(jì)入當(dāng)期損益。Article49Administrativeandfinancialexpensesincurredbyenterprise'sadministrativesectorsfororganizingandmanagingproductionandoperation,purchaseexpensesoncommoditiespurchased,andsalesexpensesforsellingcommoditiesandprovidingservice,shallbedirectlyaccountedasperiodicexpenseinthecurrentprofitandloss.第五十條本期支付應(yīng)由本期和以后各期負(fù)擔(dān)的費(fèi)用，應(yīng)當(dāng)按一定標(biāo)準(zhǔn)分配計(jì)入本期和以后各期。本期尚未支付但應(yīng)由本期負(fù)擔(dān)的費(fèi)用，應(yīng)當(dāng)預(yù)提計(jì)入本期。Article50Theexpensespaidincurrentperiodbutattributabletothecurrentandfutureperiodsshallbedistributedandaccountedintocurrentandfutureperiods.Theexpensesattributabletothecurrentperiodbutnotyetpaidincurrentperiodshallberecognizedasaccruedexpensesofthecurrentperiod.第五十一條成本計(jì)算一般應(yīng)當(dāng)按月進(jìn)行。Article51Enterprisesshallgenerallycalculateproductscosteachmonth.企業(yè)可以根據(jù)生產(chǎn)經(jīng)營特點(diǎn)、生產(chǎn)經(jīng)營組織類型和成本管理的要求自行確定成本計(jì)算方法。但一經(jīng)確定，不得隨意變動(dòng)。Costingmethodsmaybedecidedbytheenterpriseitselfaccordingtothecharacteristicsofitsproductionandoperation,typeofproductionmanagementandrequirementsofcostmanagement.Onceitisdecided,nochangeshallbemadearbitrarily.第五十二條企業(yè)應(yīng)當(dāng)按實(shí)際發(fā)生額核算費(fèi)用和成本。Article52Enterprisesshallcalculateexpensesandcostsattheactualamountsincurred.采用定額成本或者計(jì)劃成本方法的，應(yīng)當(dāng)合理計(jì)算成本差異，月終編制會(huì)計(jì)報(bào)表時(shí)，調(diào)整為實(shí)際成本。Thoseadoptingthenormcostmethod,orplannedcostmethodinaccountingfordailycalculationshallreasonablycalculatethecostvariances,andadjustthemintohistoricalcostattheendofthemonthwhilepreparingfinancialstatements.第五十三條企業(yè)應(yīng)當(dāng)正確、及時(shí)地將已銷售商品和提供勞務(wù)的成本作為營業(yè)成本，連同期間費(fèi)用，結(jié)轉(zhuǎn)當(dāng)期損益。Article53Enterprisesshallconvertthecostofcommoditiessoldandserviceprovidedintooperatingcostaccuratelyandtimely,thenaccountcurrentprofitandlosstogetherwithperiodicexpenses.第八章利潤C(jī)hapterVIIIProfit第五十四條利潤是企業(yè)在一定期間的經(jīng)營成果，包括營業(yè)利潤、投資凈收益和營業(yè)外收支凈額。Article54Profitistheoperatingresultsofanenterpriseinanaccountingperiod,includingoperatingprofit,netinvestmentprofitandnetnon-operatingincome.營業(yè)利潤為營業(yè)收入減去營業(yè)成本、期間費(fèi)用和各種流轉(zhuǎn)稅及附加稅費(fèi)后的余額。Operatingprofitisthebalanceofoperatingrevenueafterdeductingoperatingcost,periodicexpensesandallturnovertaxes,surtaxandfees.投資凈收益是企業(yè)對(duì)外投資收入減去投資損失后的余額。Netinvestmentprofitisthebalanceofincomeonexternalinvestmentafterdeductinginvestmentloss.營業(yè)外收支凈額是指與企業(yè)生產(chǎn)經(jīng)營沒有直接關(guān)系的各種營業(yè)外收入減營業(yè)外支出后的余額。Netnon-operatingincomeisthebalanceofnon-operatingincomewhichhavenodirectrelevancewiththeproductionandoperationofanenterpriseafterdeductingnon-operatingexpenses.第五十五條企業(yè)發(fā)生虧損，應(yīng)當(dāng)按規(guī)定的程序彌補(bǔ)。Article55Lossincurredbyanenterpriseshallbemadeupaccordingtothestipulatedprocedure.第五十六條利潤的構(gòu)成和利潤分配的各個(gè)項(xiàng)目，應(yīng)當(dāng)在會(huì)計(jì)報(bào)表中分項(xiàng)列示。Article56Itemsthatconstitutetheprofitsandthedistributionofprofitsshallbeitemizedandshownseparatelyinthefinancialstatements.僅有利潤分配方案，而未最后決定的，應(yīng)當(dāng)將分配方案在會(huì)計(jì)報(bào)表附注中說明。Adistributionofprofitplanwhichisnotyetapprovedistobeidentifiedinnotestothefinancialstatements.第九章財(cái)務(wù)報(bào)告ChapterIXFinancialReports第五十七條財(cái)務(wù)報(bào)告是反映企業(yè)財(cái)務(wù)狀況和經(jīng)營成果的書面文件，包括資產(chǎn)負(fù)債表、損益表、財(cái)務(wù)狀況變動(dòng)表（或者現(xiàn)金流量表）、附表及會(huì)計(jì)報(bào)表附注和財(cái)務(wù)狀況說明書。Article57Financialreportsarethewrittendocumentssummarizingandreflectingthefinancialpositionandoperatingresultsofanenterprise,includingabalancesheet,anincomestatement,astatementofchangesinfinancialposition(oracashflowstatement)togetherwithsupportingschedules,notestothefinancialstatements,andexplanatorystatementsonfinancialcondition.第五十八條資產(chǎn)負(fù)債表是反映企業(yè)在某一特定日期財(cái)務(wù)狀況的報(bào)表。Article58Abalancesheetisanaccountingstatementthatreflectsthefinancialpositionofanenterpriseataspecificdate.資產(chǎn)負(fù)債表的項(xiàng)目，應(yīng)當(dāng)按資產(chǎn)，負(fù)債和所有者權(quán)益的類別，分項(xiàng)列示。Itemsofthebalancesheetshouldbearrangedaccordingtothecategoriesofassets,liabilitiesandowners'equity,andshallbeshownitembyitem.第五十九條損益表是反映企業(yè)在一定期間的經(jīng)營成果及其分配情況的報(bào)表。Article59Anincomestatementisanaccountingstatementthatreflectstheoperatingresultsofanenterprisewithinanaccountingperiod,aswellastheirdistribution.損益表的項(xiàng)目，應(yīng)當(dāng)按利潤的構(gòu)成和利潤分配各項(xiàng)目分項(xiàng)列示。Itemsoftheincomestatementshouldbearrangedaccordingtotheformationanddistributionofprofit,andshallbeshownitembyitem.利潤分配部分各個(gè)項(xiàng)目也可以另行編制利潤分配表。Itemsoftheprofitdistributionpartoftheincomestateme