{0>物价变动时，除国家另有规定者外，不得调整其帐面价值。<}0{>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.<0}

{0>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。<}0{>Article 20 A clear distinction shall be reasonably drawn between revenue expenditures and capital expenditures. <0}

{0>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。<}0{>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.<0}

{0>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。<}0{>Article 21 Financial statements shall reflect comprehensively the financial position and operating results of an enterprise. <0}

{0>对于重要的经济业务，应当单独反映。 <}0{>Transactions relating to major economic activities are to be identified and separately reported in financial statements.<0}

{0>第三章　资产<}0{>Chapter III Assets<0}

{0>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。<}0{>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.<0}

{0>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。<}0{>Article 23 Assets shall normally be divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.<0}

{0>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。<}0{>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.<0}

{0>第二十五条　现金及各种存款按照实际收入和支出数记帐。<}0{>Article 25 Cash and all kinds of deposits shall he accounted for according to the actual amount of receipt and payment.<0}

{0>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。<}0{>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.<0}

{0>有价证券应按取得时的实际成本记帐。<}0{>Marketable securities shall be accounted for according to historical cost as obtained.<0}

{0>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。<}0{>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.<0}

{0>短期投资应当以帐面余额在会计报表中列示。<}0{>Short-term investments shall be itemized and shown in book balance in financial statement.<0}

{0>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。<}0{>Article 27 Receivables and prepayments shall include: notes receivable, accounts receivable, other receivables, accounts prepaid and prepaid expenses, etc.<0}

{0>应收及预付款项应当按实际发生额记帐。<}0{>Receivables and prepayments shall be accounted for according to actual amount.<0}

{0>应收帐款可以计提坏帐准备金。<}0{>Provision for bad debts may be set up on accounts receivable. <0}

{0>坏帐准备金在会计报表中作为应收帐款的备抵项目列示。<}0{>The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.<0}

{0>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。<}0{>All receivables and prepayments shall be cleared and collected in time, and shall be checked with relaled parties periodically. <0}

{0>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。<}0{>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.<0}

{0>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。<}0{>Prepaid expenses shall be amortized according to period benefiting, and the balance shall be itemized and shown separately in financial statement.<0}

{0>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。<}0{>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.<0}

{0>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。<}0{>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.<0}

{0>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。<}0{>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.<0}

{0>各种存货应当定期进行清查盘点。对于发生的盘盈、盘亏以及过时、变质毁损等需要报废的，应当及时进行处理，计入当期损益。<}0{>All inventories shall be taken stock periodically. Any overage, shortage or out-of-date, deterioration and damage thai need to be scrapped shall be disposed within the year and accounted into current profit or loss.<0}

{0>各种存货在会计报表中应当以实际成本列示。<}0{>All the inventories shall be disclosed at historical cost financial statement.<0}

{0>第二十九条　长期投

上一页  [1] [2] [3] [4] [5] [6] 下一页