财务报表列报

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1、AccountingStandardsforEnterprisesNo.30-PresentationofFinancialStatementsNo.3[2006]oftheMinistryofFinanceFebruary15,2006ChapterIGeneralProvisionsArticle1 Withaviewtoregulatingthepresentationoffinancialstatementsandguaranteeingthecommensurabilitybetweenthefinancialstatementsofasam

2、eenterpriseindifferentperiodsandbetweenthefinancialstatementsofdifferententerprisesinasameperiod,thepresentStandardsisformulatedaccordingtotheAccountingStandardsforEnterprises-BasicStandards.Article2 The"financialstatements"arestructuralreportsonthefinancialstatus,businessperfor

3、manceandcashflowofanenterprise,whichshallatleastincludethefollowingparts:(1) thebalancesheet;(2) theprofitstatement;(3) thecashflowstatement;(4) thestatementofchangesintheowner'sequities(orshareholder'sequities,thesamebelow);and(5) thenotes.Article3 Thepreparationandpresentation

4、ofacashflowstatement,andthespecialpresentationrequirementsofotheraccountingstandardsshallbesubjecttotheAccountingStandardsforEnterprisesNo.31-CashFlowStatementandotherrelevantaccountingstandards.ChapterIIBasicRequirementsArticle4 Anenterpriseshall,onthebasisofcontinuousoperation

5、,recognizeandmeasuretheactuallyoccurredtransactionsandeventsaccordingtotheAccountingStandardsforEnterprises-BasicStandardsandtheprovisionsofotheraccountingstandards,andthenpreparefinancialstatements.Noenterprisemaysubstitutethenotedisclosurefortherecognitionandmeasurement.Wherei

6、tisnotreasonableanymoretopreparefinancialstatementsonthebasisofcontinuousoperation,theenterpriseshallpreparefinancialstatementswithotherbasisandshalldisclosethisfactinitsnotes.Article5 Thepresentationsofitemsinfinancialstatementsindifferentaccountingperiodsshallbekeptconsistent,

7、whichshallnotbechangedrandomlywiththeexceptionofthoseunderthefollowingcircumstances:(1) Itisrequiredtochangethepresentationoftheitemsoffinancialstatementsaccordingtosomeaccountingstandards;and(2) Aftergreatchangeofthenatureofbusinessoperationofanenterprise,thepresentationofitems

8、ofpost-changefinancialstatementscanbeabletoprov