{0>股票投资和其他投资应当根据不同情况，分别采用成本法或权益法核算。<}0{>Shares investment and other investments shall be accounted for by cost method or equity method respectively, in accordance with different situation.<0}

{0>债券投资应当按实际支付的款项记帐。<}0{>Bonds investment shall be accounted for according to actual amount paid. <0}

{0>实际支付的款项中包括应计利息的，应当将这部分利息单独记帐。<}0{>The interest accrued contained in the actually paid amount shall be accounted for separately.<0}

{0>溢价或者折价购入的债券，其实际支付的价款与债券面值的差额，应当在债券到期前分期摊销。<}0{>Where bonds are acquired at a premium or discount, the difference between the cost and the face value of the bonds shall be amortized over the periods prior to maturity of the bonds.<0}

{0>债券投资存续期内的应计利息，以及出售时收回的本息与债券帐面成本及尚未收回应计利息的差额，应当计入当期损益。<}0{>Interest accrued during the period of bonds investment and the difference between the amount of principal and interest received on bonds sold and their book cost and interest accrued but not yet received shall be accounted for as current profit and loss.<0}

{0>长期投资应当在会计报表中分项列示。<}0{>Long-term investment shall be itemized and shown separately in financial statements.<0}

{0>一年内到期的长期投资，应当在流动资产下单列项目反映。<}0{>Long-term investment matured within a year shall be itemized in the financial statements separately under the caption of current assets.<0}

{0>第三十条　固定资产是指使用年限在一年以上，单位价值在规定标准以上，并在使用过程中保持原来物质形态的资产，包括房屋及建筑物、机器设备、运输设备、工具器具等。<}0{>Article 30 Fixed assets refer to the assets whose service life is over one year, unit value is above the prescribed standards and where original physical form remains during the process of utilization, including buildings and structures, machinery and equipment, transportation equipment, tools and implements, etc.<0}

{0>固定资产应当按取得时的实际成本记帐。在固定资产尚未交付使用或者已投入使用但尚未办理竣工决算之前发生的固定资产的借款利息和有关费用，以及外币借款的汇兑差额，应当计入固定资产价值；在此之后发生的借款利息和有关费用及外币借款的汇兑差额，应当计入当期损益。<}0{>Fixed assets shall be accounted for at historical cost as obtained. Interest of loan and other related expenses for acquiring fixed assets, and the exchange difference from conversion of foreign currency loan, if incurred before the assets having been put into operation or after been put into operation but before the final account for completed project is made, shall be accounted as fixed assets value; if incurred after that, shall be accounted into current profit or loss.<0}

{0>接受捐赠的固定资产应按照同类资产的市场价格或者有关凭据确定固定资产价值。接受捐赠固定资产时发生的各项费用，应当计入固定资产价值。<}0{>Fixed assets received as donations shall be accounted through evaluation with reference to the market price of similar assets or with relevant evidences. Expenses incurred on receiving those donated fixed assets, shall be accounted for as the fixed assets value.<0}

{0>融资租入的固定资产应当比照自有固定资产核算，并在会计报表附注中说明。<}0{>Fixed assets financed by leasing shall be accounted mutatis mutandis to selfowned fixed assets and shall be indicated in notes to the financial statements.<0}

{0>固定资产折旧应当根据固定资产原值、预计净残值、预计使用年限或预计工作量，采用年限平均法或者工作量（或产量）法计算。<}0{>Depreciation on the fixed assets shall be accounted on the basis of the original cost, estimated residual value, estimated useful life and working capacity, according to the straight line method or the working capacity (or output) method. <0}

{0>如符合有关规定，也可采用加速折旧法。<}0{>If conforming to relevant regulations, accelerated depreciation method may be adopted.<0}

{0>固定资产的原值、累计折旧和净值，应当在会计报表中分别列示。<}0{>The original value, accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement.<0}

{0>为购建固定资产或者对固定资产进行更新改造发生的实际支出，应当在会计报表中单独列示。<}0{>The actual expenditures incurred for the purpose of acquiring or updating and conducting technical reforming on the fixed assets, shall be itemized and shown separately in financial statement.<0}

{0>固定资产应当定期进行清查盘点，对于固定资产盘盈、盘亏的净值以及报废清理所发生的净损失应当计入当期损益。<}0{>The fixed assets shall be taken inventory periodically. The net profit or loss incurred in discard and disposal, and also overage, shortage of fixed assets shall be accounted into current profit and loss.<0}

{0>第三十一条　无形资产是指企业长期使用而没有实物形态的资产，包括专利权、非专利技术、商标权、著作权、土地使用权、商誉等。<}0{>Article 31 Intangible assets refer to assets that are used by an enterprise for a long term without material state, including patents, non-patented technology, trademark, copyrights, right to use land sites, and goodwill, etc.<0}

{0>购入的无形资产，应当按实际成本记帐；接受投资取得的无形资产，应当按照评估确认或者或合同约定的价格记帐；<}0{>Intangible assets purchased shall be accounted for at actual cost. Intangible assets received from investors shall be accounted for at the assessed value recognized or the amount specified in the contract. <0}

{0>自行开发的无形资产，应当按开发过程中实际发生的支出数记帐。<}0{>Self-developed intangible assets shall be accounted at actual cost in the development process.<0}

{0>各种无形资产应当在受益期内分期平均摊销，未摊销余额在会计报表中列示。<}0{>All intangible assets shall be averagely amortized over the periods benefited from such expenditures and the unamortized balance shall be itemized and shown in financial statements.<0}

{0>第三十二条　递延资产是指不能全部计入当年损益，应当在以后年度内分期摊销的各项费用，包括开办费、租入固定资产的改良支出等。<}0{>Article 32 Deferred assets refer to all the expenses that cannot be accounted into current profit or loss totally but should be periodically amortized in future years, including starting expenses, expenditures incurred in major repair and improvement of the rented fixed assets, etc.<0}

{0>企业在筹建期内实际发生的各项费用，除应计入有关财产物资价值者外，应当作为开办费入帐。<}0{>The expenses incurred to an enterprise during its preparation period shall be accounted for as starting expenses except those that shall be accounted into related property or material value. <0}

{0>开办费应当在企业开始生产经营以后的一定年限内分期平均摊销。<}0{>The starting expenses shall be averagely amortized in a certain period of years after the operation starts.<0}

{0>租入固定资产改良支出应当在租赁期内平均摊销。<}0{>Expenditures incurred on major repair and improvement of the rented fixed assets shall be averagely amortized during the period of leasing.<0}

{0>各种递延资产的未摊销余额应当在会计报表中列示。

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