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1、AccountingStandardsforBusinessEnterprisesBasicStandardChapter1GeneralProvisionsArticle1InaccordancewiththeaccountingLawofThePeople’sRepublicofChinaandotherrelevantlawsandregulations,thisStandardisformulatedtoprescribetherecognition,measurementandrepo
2、rtingactivitiesofenterprisesforaccountingpurposesandtoensurethequalityofaccountinginformation.Article2ThisStandardshallapplytoenterprises(includingcompanies)establishedwithinThePeople’sRepublicofChina.Article3AccountingStandardsforBusinessEnterprises
3、includetheBasicStandardandSpecificStandards.SpecificStandardsshallbeformulatedinaccordancewiththisStandard.Article4Anenterpriseshallpreparefinancialreports.Theobjectiveoffinancialreportsistoprovideaccountinginformationaboutthefinancialposition,operat
4、ingresultandcashflows,etc.oftheenterprisestotheusersofthefinancialreports,inordertoshowresultsofmanagement’sstewardship,andassistusersoffinancialreportstomakeeconomicdecision.Usersoffinancialreportsincludeinvestors,creditors,governmentanditsrelevantd
5、epartmentsaswellasthepublic.Article5Anenterpriseshallrecognize,measureandreporttransactionsoreventsthattheenterpriseitselfhaveoccurred.Article6Inperformingrecognition,measurementandreportingforaccountingpurposes,anenterpriseshallbeassumedtobeagoingco
6、ncern.Article7Anenterpriseshallclosetheaccountsandpreparefinancialreportsforeachseparateaccountingperiod.Accountingperiodisdividedintoannualperiods(yearly)andinterimperiods.Aninterimperiodisareportingperiodshorterthanafullaccountingyear.Article8Accou
7、ntingmeasurementshallbebasedonunitofcurrency.Article9Recognition,measurementandreportingforaccountingpurposeshallbeonanaccrualbasis.Article10Anenterpriseshalldeterminetheaccountingelementsbasedontheeconomiccharacteristicsoftransactionsorevents.Accoun
8、tingelementsincludeassets,liabilities,owner’sequity,revenue,expensesandprofit.Article11Anenterpriseshallapplythedoublemethod(i.e.debitandcredit)forbookkeepingpurposes.Chapter2QualitativeRequirementsofAccountingInformationArticle12Anenterpriseshallrec
