{0>第五十九条　损益表是反映企业在一定期间的经营成果及其分配情况的报表。<}0{>Article 59 An income statement is an accounting statement that reflects the operating results of an enterprise within an accounting period, as well as their distribution.<0}

{0>损益表的项目，应当按利润的构成和利润分配各项目分项列示。<}0{>Items of the income statement should be arranged according to the formation and distribution of profit, and shall be shown item by item.<0}

{0>利润分配部分各个项目也可以另行编制利润分配表。<}0{>Items of the profit distribution part of the income statement may be shown separately in a statement of profit distribution.<0}

{0>第六十条　财务状况变动表是综合反映一定会计期间内营运资金来源和运用及其增减变动情况的报表。<}0{>Article 60 A statement of changes in financial position is an accounting statement that reflects comprehensively the sources and application of working capital and its changes during an accounting period.<0}

{0>财务状况变动表的项目分为营运资金来源和营运资金运用。<}0{>Items of the statement of changes in financial position are divided into sources of working capital and application of working capital. <0}

{0>营运资金来源与营运资金运用的差额为营运资金增加（或减少）净额。<}0{>The difference between the total sources and total applications is the net increase (or decrease) of the working capital. <0}

{0>营运资金来源分为利润来源和其他来源，并分项列示。营运资金运用分为利润分配和其他用途，并分项列示。<}0{>Sources of working capital are subdivided into profit sources and other sources; applications of working capital are also subdivided into profit distribution and other applications, all shall be shown item by item.<0}

{0>企业也可以编制现金流量表，反映财务状况的变动情况。<}0{>An enterprise may also prepare a cash flow statement to reflect the changes in its financial position.<0}

{0>现金流量表是反映企业一定会计期间现金收支情况的会计报表。<}0{>A cash flow statement is an accounting statement that reflects the condition of cash receipts and cash disbursements of an enterprise during a cerlain accounting period.<0}

{0>第六十一条　会计报表可以根据需要，采用前后期对比方式编列。<}0{>Article 61 Financial statements may, if necessary, be arranged in a way that the previous accounting period can be compared to the subsequent periods.<0}

{0>采取前后期对比方式编列的，上期的项目分类和内容与本期不一致的，应当将上期数按本期项目和内容，调整有关数字。<}0{>When so arranged, if the classification and contents of statement items of the previous accounting period are different from that of the current period, such items shall be adjusted in conformity with that of the current period.<0}

{0>第六十二条　会计报表应当根据登记完整、核对无误的帐簿记录和其它有关资料编制，做到数字真实、计算准确、内容完整、报送及时。<}0{>Article 62 Financial statements shall be prepared from the records of account books, completely recorded and correctly checked and other relevant information. It is required that they must be true and correct in figures, complete in contents and issue in time.<0}

{0>第六十三条　企业对外投资如占被投资企业资本总额半数以上，或者实质上拥有被投资企业控制权的，应当编制合并会计报表。<}0{>Article 63 Consolidated financial statements shall be prepared by the enterprise, where it owns 50% or more of the total capital of the enterprise it has invested or otherwise owns the right of control over the invested enterprise.<0}

{0>特殊行业的企业不宜合并的，可不予合并，但应当将其会计报表一并报送。<}0{> Financial statements of an invested enterprise engaged in special line of business not suitable for consolidation, may not be consolidated, but they shall be submitted together.<0}

{0>第六十四条　会计报表附注是为帮助理解会计报表的内容而对报表的有关项目等所作的解释，其内容主要包括：<}0{>Article 64 Notes to the financial statements are explanatory to related items in the financial statement of the enterprise concerned so as to facilitate understanding of the contents of the statements, the contents of which shall mainly include: <0}

{0>所采用的主要会计处理方法；<}0{>major accounting methods adopted; <0}

{0>会计处理方法的变更情况、变更原因以及对财务状况和经营成果的影响；<}0{>changes in accounting methods, the reasons for the changes, and their impact on the financial position and operating results of the enterprise; <0}

{0>非经常性项目的说明；<}0{>description of unusual items; <0}

{0>会计报表中有关重要项目的明细资料；<}0{>detailed information relating to major items listed in the financial statements; <0}

{0>其他有助于理解和分析报表需要说明的事项。 <}0{>and any other explanations necessary to provide users with a clear view and understanding of the financial statements.<0}

{0>第十章　附则<}0{>Chapter X Supplementary Provisions<0}

{0>第六十五条　本准则由财政部负责解释。<}0{>Article 65 The Ministry of Finance shall be responsible for the interpretation of these Criteria.<0}

{0>第六十六条　本准则自一九九三年七月一日起施行。<}0{>Article 66 These Criteria shall be effective as of July 1,1993.<0}

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