企业会计准则英文版

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1、/www.twnpc.com/bbs/list.asp?boardid=36企业会计准则——基本准则(英文版)AccountingStandardforBusinessEnterprises:BasicStandardContentsThePeople'sRepublicofChinaAccountingStandardforBusinessEnterprises:BasicStandardChapterIGeneralProvisionsArticle1.Inaccordancewith"TheAccountingLawofthePeopl

2、e'sRepublicofChina",thisStandardisformulatedtomeettheneedsofdevelopingasocialistmarketeconomyinourcountry,tostandardizeaccountingpracticeandtoensurethequalityofaccountinginformation.Article2.ThisStandardisapplicabletoallenterprisesestablishedwithintheterritoryofthePeople'sR

3、epublicofChina.ChineseenterprisesestablishedoutsidetheterritoryofthePeople'sRepublicofChina(hereinafterreferredtoas"enterprisesabroad")arerequiredtoprepareanddisclosetheirfinancialreportstoappropriatedomesticregulatoryauthoritiesinaccordancewiththisStandard.Article3.Account

4、ingsystemsofenterprisesarerequiredtocomplywiththisStandard.Article4.Anenterpriseshao9illaccuratelyaccountforallitstransactionsactuallytakenplaceinordertoprovidereportsofreliablequalityontheeconomicandfinancialactivitiesoftheenterpriseitself.Article5.Accountingandfinancialre

5、portsshouldproceedonthebasisthattheenterpriseisacontinuingentityandwillremaininoperationintotheforeseeablefuture.Article6.Anenterpriseshallaccountforitstransactionsandprepareitsfinancialstatementsindistinctaccountingperiods.Accountingperiodsmaybeafiscalyear,aquarter,oramont

6、h,commencingonfirstdaysthereofaccordingtotheGregoriancalendar.Article7.TheRenminbiisthebookkeepingbasecurrencyofanenterprise.AForeigncurrencymaybeusedasthebookkeepingbasecurrencyforenterpriseswhichconducttransactionsmainlyinforeigncurrency.However,inpreparingfinancialstatem

7、ents,foreigncurrencytransactionsaretobeconvertedintoRenminbi.Thislatterrequirementapp1iestoenterprisesabroadwhenreportingfinancialandeconomicresultstoconcerneddomesticorganizations.Article8.Thedebitandcreditdoubleentrybookkeepingtechniqueistobeusedforrecordingallaccountingt

8、ransactions.Article9.Accountingrecordsandfinancia1reportsaretobecompiledusingtheCh