{0>企业应当在发出商品、提供劳务，同时收讫价款或者取得索取价款的凭据时，确认营业收入。<}0{>Enterprises shall recognize revenue when merchandise shipped, service provided as well as money collected or rights to collect money obtained.<0}

{0>长期工程（包括劳务）合同，一般应当根据完成进度法或者完成合同法合理确认营业收入。<}0{>Revenue of long-term project contract (including labour service) shall be reasonably recognized, in general, according to the completed progress method or the completed contract method.<0}

{0>第四十六条　销售退回、销售折让和销售折扣，应作为营业收入的抵减项目记帐。 <}0{>Article 46 Return of sales, sales allowances and sales discount shall be accounted for as deduction item of operating revenue.<0}

{0>第七章　费用<}0{>Chapter VII Expenses<0}

{0>第四十七条　费用是企业在生产经营过程中发生的各项耗费。<}0{>Article 47 Expenses refer to the outlays incurred by an enterprise in the course of production and operation.<0}

{0>第四十八条　直接为生产商品和提供劳务等发生的直接人工、直接材料、商品进价和其他直接费用，直接计入生产经营成本；<}0{>Article 48 Expenses directly incurred by an enterprise in production and provision of service, including direct labour, direct materials, purchase price of commodities and other direct expenses shall be charged directly into the cost of production or operation; <0}

{0>企业为生产商品和提供劳务而发生的各项间接费用，应当按一定标准分配计入生产经营成本。<}0{>indirect expenses incurred in production and provision of service by an enterprise is to be allocated into the cost of production and operation, according to certain standards of allocation.<0}

{0>第四十九条　企业行政管理部门为组织和管理生产经营活动而发生的管理费用和财务费用，为销售和提供劳务而发生进货费用、销售费用，应当作为期间费用，直接计入当期损益。<}0{>Article 49 Administrative and financial expenses incurred by enterprise's administrative sectors for organizing and managing production and operation, purchase expenses on commodities purchased, and sales expenses for selling commodities and providing service, shall be directly accounted as periodic expense in the current profit and loss.<0}

{0>第五十条　本期支付应由本期和以后各期负担的费用，应当按一定标准分配计入本期和以后各期。本期尚未支付但应由本期负担的费用，应当预提计入本期。<}0{>Article 50 The expenses paid in current period but attributable to the current and future periods shall be distributed and accounted into current and future periods. The expenses attributable to the current period but not yet paid in current period shall be recognized as accrued expenses of the current period.<0}

{0>第五十一条　成本计算一般应当按月进行。<}0{>Article 51 Enterprises shall generally calculate products cost each month.<0}

{0>企业可以根据生产经营特点、生产经营组织类型和成本管理的要求自行确定成本计算方法。但一经确定，不得随意变动。<}0{>Costing methods may be decided by the enterprise itself according to the characteristics of its production and operation, type of production management and requirements of cost management. Once it is decided, no change shall be made arbitrarily.<0}

{0>第五十二条　企业应当按实际发生额核算费用和成本。<}0{>Article 52 Enterprises shall calculate expenses and costs at the actual amounts incurred.<0}

{0>采用定额成本或者计划成本方法的，应当合理计算成本差异，月终编制会计报表时，调整为实际成本。<}0{>Those adopting the norm cost method, or planned cost method in accounting for daily calculation shall reasonably calculate the cost variances, and adjust them into historical cost at the end of the month while preparing financial statements.<0}

{0>第五十三条　企业应当正确、及时地将已销售商品和提供劳务的成本作为营业成本，连同期间费用，结转当期损益。 <}0{>Article 53 Enterprises shall convert the cost of commodities sold and service provided into operating cost accurately and timely, then account current profit and loss together with periodic expenses.<0}

{0>第八章　利润<}0{>Chapter VIII Profit<0}

{0>第五十四条　利润是企业在一定期间的经营成果，包括营业利润、投资净收益和营业外收支净额。<}0{>Article 54 Profit is the operating results of an enterprise in an accounting period, including operating profit, net investment profit and net non-operating income.<0}

{0>营业利润为营业收入减去营业成本、期间费用和各种流转税及附加税费后的余额。<}0{>Operating profit is the balance of operating revenue after deducting operating cost, periodic expenses and all turnover taxes, surtax and fees.<0}

{0>投资净收益是企业对外投资收入减去投资损失后的余额。<}0{>Net investment profit is the balance of income on external investment after deducting investment loss.<0}

{0>营业外收支净额是指与企业生产经营没有直接关系的各种营业外收入减营业外支出后的余额。<}0{>Net non-operating income is the balance of non-operating income which have no direct relevance with the production and operation of an enterprise after deducting non-operating expenses.<0}

{0>第五十五条　企业发生亏损，应当按规定的程序弥补。<}0{>Article 55 Loss incurred by an enterprise shall be made up according to the stipulated procedure.<0}

{0>第五十六条　利润的构成和利润分配的各个项目，应当在会计报表中分项列示。<}0{>Article 56 Items that constitute the profits and the distribution of profits shall be itemized and shown separately in the financial statements. <0}

{0>仅有利润分配方案，而未最后决定的，应当将分配方案在会计报表附注中说明。 <}0{>A distribution of profit plan which is not yet approved is to be identified in notes to the financial statements.<0}

{0>第九章　财务报告<}0{>Chapter IX Financial Reports<0}

{0>第五十七条　财务报告是反映企业财务状况和经营成果的书面文件，包括资产负债表、损益表、财务状况变动表（或者现金流量表）、附表及会计报表附注和财务状况说明书。<}0{>Article 57 Financial reports are the written documents summarizing and reflecting the financial position and operating results of an enterprise, including a balance sheet, an income statement, a statement of changes in financial position (or a cash flow statement) together with supporting schedules, notes to the financial statements, and explanatory statements on financial condition.<0}

{0>第五十八条　资产负债表是反映企业在某一特定日期财务状况的报表。<}0{>Article 58 A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.<0}

{0>资产负债表的项目，应当按资产，负债和所有者权益的类别，分项列示。<}0{>Items of the balance sheet should be arranged according to the categories of asse

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