{0>企业会计准则<}0{>Accounting Criteria for Enterprises<0}

{0>第一章　总则<}0{>Chapter I General Provisions<0}

{0>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。<}0{>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.<0}

{0>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。<}0{>Article 2 These Criteria shall be applicable to all enterprises established within the territory of the People's Republic of China. <0}

{0>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。<}0{>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.<0}

{0>第三条　制定企业会计制度应当遵循本准则。<}0{>Article 3 Accounting systems of enterprises shall be formulated in compliance with these Criteria.<0}

{0>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。<}0{>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.<0}

{0>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。<}0{>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.<0}

{0>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。<}0{>Article 6 An enterprise shall account for its business activities and prepare its financial statements in distinct accounting periods. <0}

{0>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。<}0{>Accounting periods may be a fiscal year, a quarter, or a month, commencing on the first days thereof according to the Gregorian calendar.<0}

{0>第七条　会计核算以人民币为记帐本位币。<}0{>Article 7 The Renminbi shall be the bookkeeping base currency. <0}

{0>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。<}0{>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. <0}

{0>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。<}0{>Enterprises abroad shall convert their foreign currency business transactions into Renminbi in preparing financial statements to the relevant domestic departments.<0}

{0>第八条　会计记帐采用借贷记帐法。<}0{>Article 8 The debit and credit double entry bookkeeping technique is to be adopted for recording all accounting transactions.<0}

{0>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。<}0{>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.<0}

{0>外商投资企业和外国企业也可以同时使用某种外国文字。 <}0{> And a foreign language may also be used concurrently by enterprises with foreign investment or foreign enterprises.<0}

{0>第二章　一般原则<}0{>Chapter II General Principles<0}

{0>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。<}0{>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.<0}

{0>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。<}0{>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.<0}

{0>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。<}0{>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.<0}

{0>第十三条　会计处理方法前后各期应当一致，不得随意变更。<}0{>Article 13 Accounting methods used shall be consistent from one period to the other and shall not be arbitrarily changed.<0}

{0>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。<}0{> 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.<0}

{0>第十四条　会计核算应当及时进行。<}0{>Article 14 Accounting records and financial reports shall be prepared in a timely manner.<0}

{0>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。<}0{>Article 15 Accounting records and financial statements shall be prepared in a clear, concise manner to facilitate understanding, examination and use.<0}

{0>第十六条　会计核算应当以权责发生制为基础。<}0{>Article 16 The accrual basis of accounting shall be adopted in accounting records and financial reports.<0}

{0>第十七条　收入与其相关的成本、费用应当相互配比。<}0{>Article 17 Revenue shall be matched with related costs and expenses in accounting.<0}

{0>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。<}0{>Article 18 Principle of prudence shall be followed, and possible loss and expense shall be reasonably determined.<0}

{0>第十九条　各项财产物资应当按取得时的实际成本

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