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企業會計準則
來源:作者:jzeutXYO
1.311237E-02轉載請聲明出處4正4方4翻4譯4網.9887812

企業會計準則

Accounting Criteria for Enterprises

第一章 總則

Chapter I General Provisions

第一條 為適應我國社會主義市場經濟發展的需要,統一會計核算標準,保證會計信息質量,根據《中華人民共和國會計法》,制定本準則。

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.

第二條 本準則適用于設在中華人民共和國境內的所有企業。

Article 2 These Criteria shall be applicable to all enterprises established within the territory of the People's Republic of China.

設在中華人民共和國境外的中國投資企業(以下簡稱境外企業)應當按照本準則向國內有關部門編報財務報告。

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.

第三條 制定企業會計制度應當遵循本準則。

Article 3 Accounting systems of enterprises shall be formulated in compliance with these Criteria.

第四條 會計核算應當以企業發生的各項經濟業務為對象,記錄和反映企業本身的各項生產經營活動。

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.

第五條 會計核算應當以企業持續、正常的生產經營活動為前提。

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.

第六條 會計核算應當劃分會計期間,分期結算帳目和編制會計報表。

Article 6 An enterprise shall account for its business activities and prepare its financial statements in distinct accounting periods.

會計期間分為年度、季度和月份。年度、季度和月份的起訖日期采用公歷日期。

Accounting periods may be a fiscal year, a quarter, or a month, commencing on the first days thereof according to the Gregorian calendar.

第七條 會計核算以人民幣為記帳本位幣。

Article 7 The Renminbi shall be the bookkeeping base currency.

業務收支以外幣為主的企業,也可以選定某種外幣作為記帳本位幣,但編制的會計報表應當折算為人民幣反映。

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.
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