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1、企业会计准那么一一根本准那么Accounting Standard for Business Enterprises:Basic Standard第一章总那么Chapter 1 General Provisions第一条 为了标准企业会计确认、计量和报告行为,保证会计信息质量,根据?中 华人民共和国会计法?和其他有关法律、行政法规,制定本准那么.Article 1 In accordance with The Accounting Law of the People s RepuhincaoaCd other relevant laws and regulations, this Standa
2、rd is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposes and to ensure the quality of accounting information.第二条 本准那么适用于在中华人民共和国境内设立的企业包括公司,下同.Article 2 This Standard shall apply to enterprises including companies established within t
3、he People s Republic of China.第三条企业会计准那么包括根本准那么和具体准那么,具体准那么的制定应当遵循本准 那么.Article 3 Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard.第四条 企业应当编制财务会计报告又称财务报告,下同.财务会计报告的目 标是向财务会计报告使用者提供
4、与企业财务状况、经营成果和现金流量等有关的 会计信息,反映企业治理层受托责任履行情况, 有助于财务会计报告使用者作出 经济决策.Article 4 An enterprise shall prepare financial reports. The objective of financial reports is to provide accounting information about the financial position, operating results and cash flows, etc. of the enterprise to the users of the
5、financial reports, in order to show results of the managemen stewardship, and assist users of financial reports to make economic decisions.财务会计报告使用者包括投资者、债权人、政府及其有关部门和社会公众等.Users of financial reports include investors, creditors, government and its relevant departments as well as the public.第五条企业应当对
6、其本身发生的交易或者事项进行会计确认、计量和报告.Article 5 An enterprise shall recognise, measure and report transactions or events that the enterprise itself have occurred.第六条企业会计确认、计量和报告应当以持续经营为前提.Article 6 In performing recognition, measurement and reporting for accounting purposes, an enterprise shall be assumed to be
7、a going concern.第七条企业应当划分会计期间,分期结算账目和编制财务会计报告.Article 7 An enterprise shall close the accounts and prepare financial reports for each separate accounting period.会计期间分为年度和中期.中期是指短于一个完整的会计年度的报告期间.Accounting periods are divided into annual periods (yearly) and interim periods. An interim period is a re
8、porting period shorter than a full accounting year.第八条 企业会计应当以货币计量.Article 8 Accounting measurement shall be based on unit of currency.第九条企业应当以权责发生制为根底进行会计确认、计量和报告.Article 9 Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.第十条企业应当根据交易或者事项的经济特征确定会计要素.会计要素包括资
9、 产、负债、所有者权益、收入、费用和利润.Article 10 An enterprise shall determine the accounting elements based on the economic characteristics of the transactions or events. Accounting elements include assets, liabilities, owners equity, revenue, expenses and profit.第十一条企业应当采用借贷记账法记账.Article 11 An enterprise shall app
10、ly the double entry method (i.e. debit and credit) for bookkeeping purposes.第二章会计信息质量要求Chapter 2 Qualitative Requirements o f Accounting Information第十二条企业应当以实际发生的交易或者事项为依据进行会计确认、计量和报 告,如实反映符合确认和计量要求的各项会计要素及其他相关信息,保证会计信息真实可靠、内容完整.Article 12 An enterprise shall recognise, measure and report for accoun
11、ting purposes transactions or events that have actually occurred, to faithfully represent the accounting elements which satisfy recognition and measurement requirements and other relevant information, and ensure the accounting information is true, reliable and complete.第十三条企业提供的会计信息应当与财务会计报告使用者的经济决策
12、需要相 关,有助于财务会计报告使用者对企业过去、现在或者未来的情况作出评价或者预测.Article 13 Accounting information provided by an enterprise shall be relevant to the needs of the users of financial reports in making economic decisions, by helping them evaluate or forecast the past, present or future events of the enterprise.第十四条企业提供的会计信息
13、应当清楚明了,便于财务会计报告使用者理解和使用.Article 14 Accounting information provided by an enterprise shall be clear and explicable, so that it is readily understandable and useable to the users of financial reports.第十五条企业提供的会计信息应当具有可比性.Article 15 Accounting information provided by enterprises shall be comparable.同一企
14、业不同时期发生的相同或者相似的交易或者事项,应当采用一致的会计政策,不得随意变更.确需变更的,应当在附注中说明.An enterprise shall adopt consistent accounting policies for same or similar transactions or events that occurred in different periods and shall not change the policies arbitrarily. If a change is required or needed, details of the change shall
15、 be explained in the notes.不同企业发生的相同或者相似的交易或者事项,应当采用规定的会计政策,保证会计信息口径一致、相互可比.Different enterprises shall adopt prescribed accounting policies to account for same or similar transactions or events to ensure accounting information is comparable and prepared on a consistent basis.第十六条企业应当根据交易或者事项的经济实质进行
16、会计确认、计量和报告, 不应仅以交易或者事项的法律形式为依据.Article 16 An enterprise shall recognise, measure and report transactions or events based on their substance, and not merely based on their legal form.第十七条企业提供的会计信息应当反映与企业财务状况、经营成果和现金流量 等有关的所有重要交易或者事项.Article 17 Accounting information provided by an enterprise shall re
17、flect all important transactions or events that relate to its financial position, operating results and cash flows.第十八条企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨 慎,不应高估资产或者收益、低估负债或者费用.Article 18 An enterprise shall exercise prudence in recognition, measurement and reporting of transactions or events. It shall no
18、t overstate assets or income nor understate liabilities or expenses.第十九条企业对于已经发生的交易或者事项,应当及时进行会计确认、计量和 报告,不得提前或者延后.Article 19 An enterprise shall recognise, measure and report transactions or events occurred in a timely manner and shall neither bring forward nor defer the accounting.第三章资产Chapter 3 A
19、ssets第二十条资产是指企业过去的交易或者事项形成的、由企业拥有或者限制的、预期会给企业带来经济利益的资源.Article 20 An asset is a resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise.前款所指的企业过去的交易或者事项包括购置、生产、建造行为或其他交易或者 事项.预期在未来发生的交易或者事项不形成资产.
20、“Pastransactions or events mentioned in preceding paragraph include acquisition, production, construction or other transactions or events. Transactions or events expected to occur in the future do not give rise to assets.由企业拥有或者限制,是指企业享有某项资源的所有权,或者虽然不享有某项资 源的所有权,但该资源能被企业所限制.“Owned or controlled by a
21、n enterprise the rightosenjoy the ownership of a particular resource or, although the enterprise may not have the ownership of a particular resource, it can control the resource.预期会给企业带来经济利益,是指直接或者间接导致现金和现金等价物流入企业 的潜力.Expectecto generate economic benefits to the enterprise is the potential to bringi
22、nflows of cash and cash equivalents, directly or indirectly, to the enterprise.第二十一条符合本准那么第二十条规定的资产定义的资源,在同时满足以下条件时,确认为资产：Article 21 A resource that satisfies the definition of an asset set out in Article 20 in this standard shall be recognised as an asset when both of the following conditions are m
23、et: (一)与该资源有关的经济利益很可能流入企业；(a) it is probable that the economic benefits associated with that resource will flow to the enterprise; and(二)该资源的本钱或者价值能够可靠地计量.(b) the cost or value of that resource can be measured reliably.第二十二条符合资产定义和资产确认条件的工程,应当列入资产负债表；符合资产定义、但不符合资产确认条件的工程,不应当列入资产负债表.Article 22 An ite
24、m that satisfies the definition and recognition criteria of an asset shall be included in the balance sheet. An item that satisfies the definition of an asset but fails to meet the recognition criteria shall not be included in the balance sheet.第四章负债Chapter 4 Liabilities第二十三条负债是指企业过去的交易或者事项形成的、预期会导致
25、经济利益流 出企业的现时义务.Article 23 A liability is a present obligation arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the enterprise. 现时义务是指企业在现行条件下已承当的义务.未来发生的交易或者事项形成的义务,不属于现时义务,不应当确认为负债.A present obligation is a duty committed by the enterp
26、rise under current circumstances. Obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognised as liabilities.第二十四条符合本准那么第二十三条规定的负债定义的义务,在同时满足以下条件时,确认为负债：Article 24 An obligation that satisfies the definition of a liability
27、 set out in Article 23 in this standard shall be recognised as a liability when both of the following conditions are met:(一)与该义务有关的经济利益很可能流出企业；(a) it is probable there will be an outflow of economic benefits associated with that obligation from the enterprise; and(二)未来流出的经济利益的金额能够可靠地计量.(b) the amoun
28、t of the outflow of economic benefits in the future can be measured reliably.第二十五条符合负债定义和负债确认条件的工程,应当列入资产负债表；符合负债定义、但不符合负债确认条件的工程,不应当列入资产负债表.Article 25 An item that satisfies the definition and recognition criteria of a liability shall be included in the balance sheet. An item that satisfies the def
29、inition of a liability but fails to meet the recognition criteria shall not be included in the balance sheet.第五章所有者权益Chapter 5 Owners Equity第二十六条所有者权益是指企业资产扣除负债后由所有者享有的剩余权益.Article 26 Owners equity is the residual interest in the assets of an enterprise after deducting all its liabilities.公司的所有者权益又称
30、为一股东权益.Owners equity of a company is also known as shareholders equity.第二十七条所有者权益的来源包括所有者投入的资本、直接计入所有者权益的利得和损失、留存收益等.Article 27 Owners equity comprises capital contributed by owners, gains and losses directly recognised in owners equity, retained earnings etc.直接计入所有者权益的利得和损失,是指不应计入当期损益、会导致所有者权益发生增减变
31、动的、与所有者投入资本或者向所有者分配利润无关的利得或者损 失.Gains and losses directly recognised in owners equity are those gains or losses that shallnot be recognised in profit or loss of the current period but will result in changes (increases or decreases) in ownersothe r tequityose relating to contributions from,or appropr
32、iations of profit to, equity participants.利得是指由企业非日常活动所形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的流入.Gains are inflows of economic benefits that do not arise in the course of ordinary activities resulting in increases in owners equity, other than those relating to contributions from owners.损失是指由企业非日常活动所发生的、会导致
33、所有者权益减少的、与向所有者分配利润无关的经济利益的流出.Losses are outflows of economic benefits that do not arise in the course of ordinary activities resulting in decreases in owners equity, other than those relating to appropriations of profit to owners.第二十八条所有者权益金额取决于资产和负债的计量.Article 28 The amount of owners equity is dete
34、rmined by the measurement of assets and liabilities.第二十九条所有者权益工程应当列入资产负债表.Article 29 An item of owners equity shall be included in the balance sheet.第六章收入Chapter 6 Revenue第三十条收入是指企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入.Article 30 Revenue is the gross inflow of economic benefits derived from the
35、course of ordinary activities that result in increases in equity, other than those relating to contributions from owners.第三十一条收入只有在经济利益很可能流入从而导致企业资产增加或者负债 减少、且经济利益的流入额能够可靠计量时才能予以确认.Article 31 Revenue is recognised only when it is probable that economic benefits will flow to the enterprise, which wil
36、l result in an increase in assets or decrease in liabilities and the amount of the inflow of economic benefits can be measured reliably.第三十二条符合收入定义和收入确认条件的工程,应当列入利润表.Article 32 An item that satisfies the definition and recognition criteria of revenue shall be included in the income statement.第七章费用Ch
37、apter 7 Expenses第三十三条费用是指企业在日常活动中发生的、会导致所有者权益减少的、与向所有者分配利润无关的经济利益的总流出.Article 33 Expenses are the gross outflow of economic benefits resulted from the course of ordinary activities that result in decreases in owners equity, other than those relating toappropriations of profits to owners.第三十四条费用只有在经济
38、利益很可能流出从而导致企业资产减少或者 负债增加、且经济利益的流出额能够可靠计量时才能予以确认.Article 34 Expenses are recognised only when it is probable there will be outflow of economic benefits from the enterprise which result in a reduction of its assets or an increase in liabilities and the amount of the outflow of economic benefits can be
39、 measured reliably.第三十五条企业为生产产品、提供劳务等发生的可归属于产品本钱、劳务本钱 等的费用,应当在确认产品销售收入、劳务收入等时,将已销售产品、已提供劳 务的本钱等计入当期损益.Article 35 Directly attributable costs, such as product costs, labour costs, etc. incurred by an enterprise in the process of production of goods or rendering of services shall be recognised as cost
40、 of goods sold or services provided and are charged to profit or loss in the period in which the revenue generated from the related products or services are recognised.企业发生的支出不产生经济利益的,或者即使能够产生经济利益但不符合或者不 再符合资产确认条件的,应当在发生时确认为费用,计入当期损益.Where an expenditure incurred does not generate economic benefits,
41、 or where the economic benefits derived from an expenditure do not satisfy, or cease to satisfy, the recognition criteria of an asset, the expenditure shall be expensed when incurred and included in profit or loss of the current period.企业发生的交易或者事项导致其承当了一项负债而又不确认为一项资产的,应当在发生时确认为费用,计入当期损益.Transactions
42、 or events occurred which lead to the assumption of a liability without recognition of an asset shall be expensed when incurred and included in profit or loss of the current period.第三十六条 符合费用定义和费用确认条件的工程, 应当列入利润表.Article 36 An item that satisfies the definition and recognition criteria of expenses s
43、hall be included in the income statement.第八章利润Chapter 8 Profit第三十七条利润是指企业在一定会计期间的经营成果.利润包括收入减去费用 后的净额、直接计入当期利润的利得和损失等.Article 37 Profit is the operating result of an enterprise over a specific accounting period. Profit includes the net amount of revenue after deducting expenses, gains and losses dir
44、ectly recognised in profit of the current period, etc.第三十八条直接计入当期利润的利得和损失,是指应当计入当期损益、会导致所有者权益发生增减变动的、与所有者投入资本或者向所有者分配利润无关的利 得或者损失.Article 38 Gains and losses directly recognised in profit of the current period are those gains and losses that shall be recognised in profit or loss directly which resul
45、t in changes (increases or decreases) to owners equity, other than those relating to contributions from, or appropriations of profit to, owners.第三十九条利润金额取决于收入和费用、直接计入当期利润的利得和损失金额的计量.Article 39 The amount of profit is determined by the measurement of the amounts of revenue and expenses, gains and los
46、ses directly recognised in profit or loss in the currentperiod.第四十条利润工程应当列入利润表.Article 40 An item of profit shall be included in the income statement.第九章会计计量Chapter 9 Accounting Measurement第四十一条企业在将符合确认条件的会计要素登记入账并列报于会计报表及 其附注又称财务报表,下同时,应当根据规定的会计计量属性进行计量,确定 其金额.Article 41 In recording accounting ele
47、ments that meet the recognition criteria in the accounting books and records and presenting them in the accounting statements and the notes hereinafter together known as“ financial ataeemBeptsse shallmeasurethe accounting elements in accordance with the prescribed accounting measurement bases.第四十二条会
48、计计量属性主要包括：Article 42 Accounting measurement bases mainly comprise:一历史本钱.在历史本钱计量下,资产根据购置时支付的现金或者现金等 价物的金额,或者根据购置资产时所付出的对价的公允价值计量.负债根据 因承当现时义务而实际收到的款项或者资产的金额,或者承当现时义务的合 同金额,或者根据日常活动中为归还负债预期需要支付的现金或者现金等价 物的金额计量.（a） Historical cost: Assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them at the time of their acquisition. Liabilities are recorded at the amount of proceeds or assetsreceived in exchange for the present obligation, or the amount payable under con