企業(yè)會計準則

企業(yè)會計準則AccountingCriteriaforEnterprises第一章總則ChapterIGeneralProvisions第一條為適應(yīng)我國社會主義市場經(jīng)濟發(fā)展的需要，統(tǒng)一會計核算標準，保證會計信息質(zhì)量，根據(jù)《中華人民共和國會計法》，制定本準則。Article1Inaccordancewith"TheAccountingLawofthePeople'sRepublicofChina,"theseCriteriaareformulatedtomeettheneedsofdevelopingasocialistrnarketeconomyinourcountry,tounifytheaccountingstandardsandtoensurethequalityofaccountinginformation.第二條本準則適用于設(shè)在中華人民共和國境內(nèi)的所有企業(yè)。Article2TheseCriteriashallbeapplicabletoallenterprisesestablishedwithintheterritoryofthePeople'sRepublicofChina.設(shè)在中華人民共和國境外的中國投資企業(yè)（以下簡稱境外企業(yè)）應(yīng)當按照本準則向國內(nèi)有關(guān)部門編報財務(wù)報告。ChineseinvestedenterpriseseslablishedoutsidetheterritoryofthePeople'sRepublicofChina(hereinafierreferredtoasenterprisesabroad)shallberequiredtoprepareanddisclosetheirfinancialreportstotherelevantdomesticdepartmentsinaccordancewiththeseCriteria.第三條制定企業(yè)會計制度應(yīng)當遵循本準則。Article3AccountingsystemsofenterprisesshallbeformulatedincompliancewiththeseCriteria.第四條會計核算應(yīng)當以企業(yè)發(fā)生的各項經(jīng)濟業(yè)務(wù)為對象，記錄和反映企業(yè)本身的各項生產(chǎn)經(jīng)營活動。Article4Anenterpriseshallaccuratelyaccountforallitsbusinesstransactionsactuallytakenplace,andrecordinreliablereportsallthebusinessactivitiesoftheenterprisesitself.第五條會計核算應(yīng)當以企業(yè)持續(xù)、正常的生產(chǎn)經(jīng)營活動為前提。Article5Accountingandfinancialreportsshallbebasedonthepresumptionthattheenterpriseshallcarryonitsoperationinacontinuousandregularmannerintotheforeseeablefuture.第六條會計核算應(yīng)當劃分會計期間，分期結(jié)算帳目和編制會計報表。Article6Anenterpriseshallaccountforitsbusinessactivitiesandprepareitsfinancialstatementsindistinctaccountingperiods.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。Accountingperiodsmaybeafiscalyear,aquarter,oramonth,commencingonthefirstdaysthereofaccordingtotheGregoriancalendar.第七條會計核算以人民幣為記帳本位幣。Article7TheRenminbishallbethebookkeepingbasecurrency.業(yè)務(wù)收支以外幣為主的企業(yè)，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(yīng)當折算為人民幣反映。Aforeigncurrencymaybeadoptedasthebookkeepingbasecurrencyforenterpriseswhichconductbusinesstransactionsmainlyinforeigncurrency.However,inpreparingfinancialstatements,businesstransactionsinforeigncurrencyaretobeconvertedintoRenminbi.境外企業(yè)向國內(nèi)有關(guān)部門編報會計報表，應(yīng)當折算為人民幣反映。EnterprisesabroadshallconverttheirforeigncurrencybusinesstransactionsintoRenminbiinpreparingfinancialstatementstotherelevantdomesticdepartments.第八條會計記帳采用借貸記帳法。Article8Thedebitandcreditdoubleentrybookkeepingtechniqueistobeadoptedforrecordingallaccountingtransactions.第九條會計記錄的文字應(yīng)當使用中文，少數(shù)民族自治地區(qū)可以同時使用少數(shù)民族文字。Article9AccountingrecordsandfinancialreportsshallbeformulatedintheChineselanguage.MinoritylanguagesmaybeusedconcurrentlywiththeChineselanguagebyenterprisesinautonomousareasofminoritynationalities.外商投資企業(yè)和外國企業(yè)也可以同時使用某種外國文字。Andaforeignlanguagemayalsobeusedconcurrentlybyenterpriseswithforeigninvestmentorforeignenterprises.第二章一般原則ChapterIIGeneralPrinciples第十條會計核算應(yīng)當以實際發(fā)生的經(jīng)濟業(yè)務(wù)為依據(jù)，如實反映財務(wù)狀況和經(jīng)營成果。Article10Theaccountingrecordsandfinancialreportsshallbebasedonbusinesstransactionsactuallytakenplace,andtruthfullyreflectthefinancialpositionandoperatingresultsofanenterprise.第十一條會計信息應(yīng)當符合國家宏觀經(jīng)濟管理的要求，滿足有關(guān)各方了解企業(yè)財務(wù)狀況和經(jīng)營成果的需要，滿足企業(yè)加強內(nèi)部經(jīng)營管理的需要。Article11Accountinginformationshallbedesignedtomeettherequirementsofnationalmacro-economiccontrol,tosatisfytheneedsofallconcernedexternaluserstounderstandanenterprise'sfinancialpositionandoperatingresults,aswellastheneedsofenterprisestostrengtheninternalmanagementandadministration.第十二條會計核算應(yīng)當按照規(guī)定的會計處理方法進行，會計指標應(yīng)當口徑一致、相互可比。Article12Accountingrecordsandfinancialreportsshallbepreparedaccordingtostipulatedaccountingmethods,andaccountingdatashallbecomparableandconvenienttobeanalyzed.第十三條會計處理方法前后各期應(yīng)當一致，不得隨意變更。Article13Accountingmethodsusedshallbeconsistentfromoneperiodtotheotherandshallnotbearbitrarilychanged.如確有必要變更，應(yīng)當將變更的情況、變更的原因及其對企業(yè)財務(wù)狀況和經(jīng)營成果的影響，在財務(wù)報告中說明。Wherechangesareabsolutelynecessary.thechangesandreasonsthereforandtheirimpactonanenterprise'sfinancialpositionandoperatingresults,shallbeindicatedinthefinancialstatements.第十四條會計核算應(yīng)當及時進行。Article14Accountingrecordsandfinancialreportsshallbepreparedinatimelymanner.第十五條會計記錄和會計報表應(yīng)當清晰明了，便于理解和利用。Article15Accountingrecordsandfinancialstatementsshallbepreparedinaclear,concisemannertofacilitateunderstanding,examinationanduse.第十六條會計核算應(yīng)當以權(quán)責(zé)發(fā)生制為基礎(chǔ)。Article16Theaccrualbasisofaccountingshallbeadoptedinaccountingrecordsandfinancialreports.第十七條收入與其相關(guān)的成本、費用應(yīng)當相互配比。Article17Revenueshallbematchedwithrelatedcostsandexpensesinaccounting.第十八條會計核算應(yīng)當遵循謹慎原則的要求，合理核算可以發(fā)生的損失和費用。Article18Principleofprudenceshallbefollowed,andpossiblelossandexpenseshallbereasonablydetermined.第十九條各項財產(chǎn)物資應(yīng)當按取得時的實際成本計價。Article19Thevaluesofallassetsaretoberecordedathistoricalcostsatthetimeofacquisition.物價變動時，除國家另有規(guī)定者外，不得調(diào)整其帳面價值。Theamountrecordedinbooksofaccountshallnotbeadjustedeventhoughafluctuationintheirvaluemayoccur,exceptotherwisestipulatedbytheState.第二十條會計核算應(yīng)當合理劃分收益性支出與資本性支出。Article20Acleardistinctionshallbereasonablydrawnbetweenrevenueexpendituresandcapitalexpenditures.凡支出的效益僅與本會計年度相關(guān)的，應(yīng)當作為收益性支出；凡支出的效益與幾個會計年度相關(guān)的，應(yīng)當作為資本性支出。Expenditureshallberegardedasrevenueexpenditurewherethebenefittotheenterpriseisonlyrelatedtothecurrentfiscalyear;andascapitalexpenditurewherethebenefilstotheenterpriselastforseveralfiscalyears.第二十一條財務(wù)報告應(yīng)當全面反映企業(yè)的財務(wù)狀況和經(jīng)營成果。Article21Financialstatementsshallreflectcomprehensivelythefinancialpositionandoperatingresultsofanenterprise.對于重要的經(jīng)濟業(yè)務(wù)，應(yīng)當單獨反映。Transactionsrelatingtomajoreconomicactivitiesaretobeidentifiedandseparatelyreportedinfinancialstatements.第三章資產(chǎn)ChapterIIIAssets第二十二條資產(chǎn)是企業(yè)擁有或者控制的能以貨幣計量的經(jīng)濟資源，包括各種財產(chǎn)、債權(quán)和其他權(quán)利。Article22Assetsareeconomicresources,whicharemeasurablebymoneyvalue,andwhichareownedorcontrolledbyanenterprise,includingallproperty,claims,andotherrights.第二十三條資產(chǎn)分為流動資產(chǎn)、長期投資、固定資產(chǎn)、無形資產(chǎn)、遞延資產(chǎn)和其他資產(chǎn)。Article23Assetsshallnormallybedividedintocurrentassets,long-terminvestments,fixedassets,intangibleassets,deferredassetsandotherassets.第二十四條流動資產(chǎn)是指可以在一年或者超過一年的一個營業(yè)周期內(nèi)變現(xiàn)或者耗用的資產(chǎn)，包括現(xiàn)金及各種存款、短期投資、應(yīng)收及預(yù)付款項、存貨等。Arliele24Currentassetsrefertothoseassetswhichwillberealizedorconsumedwithinoneyearorwithinanoperatingcyclelongerthanayear,includingcash,cashdeposits,short-terminvestments,receivables,prepayments,andinventories,etc.第二十五條現(xiàn)金及各種存款按照實際收入和支出數(shù)記帳。Article25Cashandallkindsofdepositsshallheaccountedforaccordingtotheactualamountofreceiptandpayment.第二十六條短期投資是指各種能夠隨時變現(xiàn)、持有時間不超過一年的有價證券以及不超過一年的其他投資。Article26Short-terminvestmentsrefertovariousmarketablesecurities,whichcanberealizedatanytimeandwillbeheldlessthanayear,aswellasotherinvestmentwithalifeofnolongerthanayear.有價證券應(yīng)按取得時的實際成本記帳。Marketablesecuritiesshallbeaccountedforaccordingtohistoricalcostasobtained.當期的有價證券收益，以及有價證券轉(zhuǎn)讓所取得的收入與帳面成本的差額，計入當期損益。Incomereeeivedorreceivablefrommarketablesecuritiesincurrenlperiodandthedifferencebetweenthereceiptobtainedfromsecuritiessoldandbookcostshallbeallaccountedforascurrentprofitorloss.短期投資應(yīng)當以帳面余額在會計報表中列示。Short-terminvestmentsshallbeitemizedandshowninbookbalanceinfinancialstatement.第二十七條應(yīng)收及預(yù)付款項包括：應(yīng)收票據(jù)、應(yīng)收帳款、其它應(yīng)收款、預(yù)付貨款、待攤費用等。Article27Receivablesandprepaymentsshallinclude:notesreceivable,accountsreceivable,otherreceivables,accountsprepaidandprepaidexpenses,etc.應(yīng)收及預(yù)付款項應(yīng)當按實際發(fā)生額記帳。Receivablesandprepaymentsshallbeaccountedforaccordingtoactualamount.應(yīng)收帳款可以計提壞帳準備金。Provisionforbaddebtsmaybesetuponaccountsreceivable.壞帳準備金在會計報表中作為應(yīng)收帳款的備抵項目列示。Theprovisionforbaddebtsshallbeitemizedandshownasadeductionitemofaccountsreceivableinthefinancialstatement.各種應(yīng)收及預(yù)付款項應(yīng)當及時清算、催收，定期與對方對帳核實。Allreceivablesandprepaymentsshallbeclearedandcollectedintime,andshallbecheckedwithrelaledpartiesperiodically.經(jīng)確認無法收回的應(yīng)收帳款，已提壞帳準備金的，應(yīng)當沖銷壞帳準備金；未提壞帳準備金的，應(yīng)當作為壞帳損失，計入當期損益。Anyaccountsreceivable,provedandconfirmedtobedefinitelyuncollectible,shallberecognizedasbeddebtsandwrittenoffagainstprovisionforbaddebtsorchargedtocurrentprofitorlossasbaddebtsloss,ifsuchprovisionisnotsetup.待攤費用應(yīng)當按受益期分攤，未攤銷余額在會計報表中應(yīng)當單獨列示。Prepaidexpensesshallbeamortizedaccordingtoperiodbenefiting,andthebalanceshallbeitemizedandshownseparatelyinfinancialstatement.第二十八條存貨是指企業(yè)在生產(chǎn)經(jīng)營過程中為銷售或者耗用而儲存地各種資產(chǎn)，包括商品、產(chǎn)成品、半成品、在產(chǎn)品以及各類材料、燃料、包裝物、低值易耗品等。Article28Inventoriesrefertomerchandise,finishedgoods,semifinishedgoods,goodsinprocess,andallkindsofmaterials,fuels,containers,low-valueandperishablearticlesandsoonthatstockedforthepurposeofsaleorproductionandconsumptionduringtheproductionoperationalprocess.各種存貨應(yīng)當按取得時的實際成本記帳。采用計劃成本或者定額成本方法進行日常核算的，應(yīng)當按期結(jié)轉(zhuǎn)其成本差異，將計劃成本或者定額成本調(diào)整為實際成本。Allinventoriesshallbeaccountedforathistoricalcostasobtained.Thoseenterpriseskeepbooksatplannedcostornormcostindailyaccountingshallaccountthecostvariancesandadjustplannedcostornormcostintohistoricalcostperiodically.各種存貨發(fā)出時，企業(yè)可以根據(jù)實際情況，選擇使用先進先出法、加權(quán)平均法、移動平均法、個別計價法等方法確定其實際成本。Whendeliveringinventories,enterprisesnayaccountfortheiractualcostunderthefollowingmethods:first-infirst-out,weightedaverage,movingaverage,specificidentification,last-infirst-out,etc.各種存貨應(yīng)當定期進行清查盤點。對于發(fā)生的盤盈、盤虧以及過時、變質(zhì)毀損等需要報廢的，應(yīng)當及時進行處理，計入當期損益。Allinventoriesshallbetakenstockperiodically.Anyoverage,shortageorout-of-date,deteriorationanddamagethaineedtobescrappedshallbedisposedwithintheyearandaccountedintocurrentprofitorloss.各種存貨在會計報表中應(yīng)當以實際成本列示。Alltheinventoriesshallbedisclosedathistoricalcostfinancialstatement.第二十九條長期投資是指不準備在一年內(nèi)變現(xiàn)的投資，包括股票投資、債券投資和其他投資。Article29Long-terminvestmentreferstotheinvestmentnotintendedtoberealizedwithinayear,includingsharesinvestment,bondsinvestmentandotherinvestments.股票投資和其他投資應(yīng)當根據(jù)不同情況，分別采用成本法或權(quán)益法核算。Sharesinvestmentandotherinvestmentsshallbeaccountedforbycostmethodorequitymethodrespectively,inaccordancewithdifferentsituation.債券投資應(yīng)當按實際支付的款項記帳。Bondsinvestmentshallbeaccountedforaccordingtoactualamountpaid.實際支付的款項中包括應(yīng)計利息的，應(yīng)當將這部分利息單獨記帳。Theinterestaccruedcontainedintheactuallypaidamountshallbeaccountedforseparately.溢價或者折價購入的債券，其實際支付的價款與債券面值的差額，應(yīng)當在債券到期前分期攤銷。Wherebondsareacquiredatapremiumordiscount,thedifferencebetweenthecostandthefacevalueofthebondsshallbeamortizedovertheperiodspriortomaturityofthebonds.債券投資存續(xù)期內(nèi)的應(yīng)計利息，以及出售時收回的本息與債券帳面成本及尚未收回應(yīng)計利息的差額，應(yīng)當計入當期損益。Interestaccruedduringtheperiodofbondsinvestmentandthedifferencebetweentheamountofprincipalandinterestreceivedonbondssoldandtheirbookcostandinterestaccruedbutnotyetreceivedshallbeaccountedforascurrentprofitandloss.長期投資應(yīng)當在會計報表中分項列示。Long-terminvestmentshallbeitemizedandshownseparatelyinfinancialstatements.一年內(nèi)到期的長期投資，應(yīng)當在流動資產(chǎn)下單列項目反映。Long-terminvestmentmaturedwithinayearshallbeitemizedinthefinancialstatementsseparatelyunderthecaptionofcurrentassets.第三十條固定資產(chǎn)是指使用年限在一年以上，單位價值在規(guī)定標準以上，并在使用過程中保持原來物質(zhì)形態(tài)的資產(chǎn)，包括房屋及建筑物、機器設(shè)備、運輸設(shè)備、工具器具等。Article30Fixedassetsrefertotheassetswhoseservicelifeisoveroneyear,unitvalueisabovetheprescribedstandardsandwhereoriginalphysicalformremainsduringtheprocessofutilization,includingbuildingsandstructures,machineryandequipment,transportationequipment,toolsandimplements,etc.固定資產(chǎn)應(yīng)當按取得時的實際成本記帳。在固定資產(chǎn)尚未交付使用或者已投入使用但尚未辦理竣工決算之前發(fā)生的固定資產(chǎn)的借款利息和有關(guān)費用，以及外幣借款的匯兌差額，應(yīng)當計入固定資產(chǎn)價值；在此之后發(fā)生的借款利息和有關(guān)費用及外幣借款的匯兌差額，應(yīng)當計入當期損益。Fixedassetsshallbeaccountedforathistoricalcostasobtained.Interestofloanandotherrelatedexpensesforacquiringfixedassets,andtheexchangedifferencefromconversionofforeigncurrencyloan,ifincurredbeforetheassetshavingbeenputintooperationorafterbeenputintooperationbutbeforethefinalaccountforcompletedprojectismade,shallbeaccountedasfixedassetsvalue;ifincurredafterthat,shallbeaccountedintocurrentprofitorloss.接受捐贈的固定資產(chǎn)應(yīng)按照同類資產(chǎn)的市場價格或者有關(guān)憑據(jù)確定固定資產(chǎn)價值。接受捐贈固定資產(chǎn)時發(fā)生的各項費用，應(yīng)當計入固定資產(chǎn)價值。Fixedassetsreceivedasdonationsshallbeaccountedthroughevaluationwithreferencetothemarketpriceofsimilarassetsorwithrelevantevidences.Expensesincurredonreceivingthosedonatedfixedassets,shallbeaccountedforasthefixedassetsvalue.融資租入的固定資產(chǎn)應(yīng)當比照自有固定資產(chǎn)核算，并在會計報表附注中說明。Fixedassetsfinancedbyleasingshallbeaccountedmutatismutandistoselfownedfixedassetsandshallbeindicatedinnotestothefinancialstatements.固定資產(chǎn)折舊應(yīng)當根據(jù)固定資產(chǎn)原值、預(yù)計凈殘值、預(yù)計使用年限或預(yù)計工作量，采用年限平均法或者工作量（或產(chǎn)量）法計算。Depreciationonthefixedassetsshallbeaccountedonthebasisoftheoriginalcost,estimatedresidualvalue,estimatedusefullifeandworkingcapacity,accordingtothestraightlinemethodortheworkingcapacity(oroutput)method.如符合有關(guān)規(guī)定，也可采用加速折舊法。Ifconformingtorelevantregulations,accelerateddepreciationmethodmaybeadopted.固定資產(chǎn)的原值、累計折舊和凈值，應(yīng)當在會計報表中分別列示。Theoriginalvalue,accumulateddepreciationandnetvalueoffixedassetsshallbeitemizedandshownseparatelyinfinancialstatement.為購建固定資產(chǎn)或者對固定資產(chǎn)進行更新改造發(fā)生的實際支出，應(yīng)當在會計報表中單獨列示。Theactualexpendituresincurredforthepurposeofacquiringorupdatingandconductingtechnicalreformingonthefixedassets,shallbeitemizedandshownseparatelyinfinancialstatement.固定資產(chǎn)應(yīng)當定期進行清查盤點，對于固定資產(chǎn)盤盈、盤虧的凈值以及報廢清理所發(fā)生的凈損失應(yīng)當計入當期損益。Thefixedassetsshallbetakeninventoryperiodically.Thenetprofitorlossincurredindiscardanddisposal,andalsooverage,shortageoffixedassetsshallbeaccountedintocurrentprofitandloss.第三十一條無形資產(chǎn)是指企業(yè)長期使用而沒有實物形態(tài)的資產(chǎn)，包括專利權(quán)、非專利技術(shù)、商標權(quán)、著作權(quán)、土地使用權(quán)、商譽等。Article31Intangibleassetsrefertoassetsthatareusedbyanenterpriseforalongtermwithoutmaterialstate,includingpatents,non-patentedtechnology,trademark,copyrights,righttouselandsites,andgoodwill,etc.購入的無形資產(chǎn)，應(yīng)當按實際成本記帳；接受投資取得的無形資產(chǎn)，應(yīng)當按照評估確認或者或合同約定的價格記帳；Intangibleassetspurchasedshallbeaccountedforatactualcost.Intangibleassetsreceivedfrominvestorsshallbeaccountedforattheassessedvaluerecognizedortheamountspecifiedinthecontract.自行開發(fā)的無形資產(chǎn)，應(yīng)當按開發(fā)過程中實際發(fā)生的支出數(shù)記帳。Self-developedintangibleassetsshallbeaccountedatactualcostinthedevelopmentprocess.各種無形資產(chǎn)應(yīng)當在受益期內(nèi)分期平均攤銷，未攤銷余額在會計報表中列示。Allintangibleassetsshallbeaveragelyamortizedovertheperiodsbenefitedfromsuchexpendituresandtheunamortizedbalanceshallbeitemizedandshowninfinancialstatements.第三十二條遞延資產(chǎn)是指不能全部計入當年損益，應(yīng)當在以后年度內(nèi)分期攤銷的各項費用，包括開辦費、租入固定資產(chǎn)的改良支出等。Article32Deferredassetsrefertoalltheexpensesthatcannotbeaccountedintocurrentprofitorlosstotallybutshouldbeperiodicallyamortizedinfutureyears,includingstartingexpenses,expendituresincurredinmajorrepairandimprovementoftherentedfixedassets,etc.企業(yè)在籌建期內(nèi)實際發(fā)生的各項費用，除應(yīng)計入有關(guān)財產(chǎn)物資價值者外，應(yīng)當作為開辦費入帳。Theexpensesincurredtoanenterpriseduringitspreparationperiodshallbeaccountedforasstartingexpensesexceptthosethatshallbeaccountedintorelatedpropertyormaterialvalue.開辦費應(yīng)當在企業(yè)開始生產(chǎn)經(jīng)營以后的一定年限內(nèi)分期平均攤銷。Thestartingexpensesshallbeaveragelyamortizedinacertainperiodofyearsaftertheoperationstarts.租入固定資產(chǎn)改良支出應(yīng)當在租賃期內(nèi)平均攤銷。Expendituresincurredonmajorrepairandimprovementoftherentedfixedassetsshallbeaveragelyamortizedduringtheperiodofleasing.各種遞延資產(chǎn)的未攤銷余額應(yīng)當在會計報表中列示。Alldeferredassetsshallbeshownseparatelyinaccountingstatementsbyitsbalancenotyetamortized.第三十三條其他資產(chǎn)是指除以上各項目以外的資產(chǎn)。Article33Otherassetsrefertotheassetsexceptallitemsmentionedabove.第四章負債ChapterIVLiabilities第三十四條負債是企業(yè)所承擔的能以貨幣計量、需以資產(chǎn)或勞務(wù)償付的債務(wù)。Article34Liabilitiesaredebtsbornebyanenterprise,measurablebymoneyvalue,whichistobepaidtoacreditorinassets,orservices.第三十五條負債分為流動負債和長期負債。Article35Liabilitiesaregenerallyclassifiedintocurrentliabilitiesandlong-termliabilities.第三十六條流動負債是指將在一年或者超過一年的一個營業(yè)周期內(nèi)償還的債務(wù)，包括短期借款、應(yīng)付票據(jù)、應(yīng)付帳款、預(yù)收貨款、應(yīng)付工資、應(yīng)交稅金、應(yīng)付利潤、其他應(yīng)付款、預(yù)提費用等。Article36Currentliabilitiesrefertothedebtswhichwillbepaidoffwithinoneyearoranoperatingcyclelongerthanayear,includingshort-termloanspayable,notespayable,accountspayable,advancesfromcustomers,accruedpayroll,taxespayable,profitspayable,otherpayables,provisionforexpenses,etc.各項流動負債應(yīng)當按實際發(fā)生數(shù)額記帳。負債已經(jīng)發(fā)生而數(shù)額需要預(yù)計確定的，應(yīng)當合理預(yù)計，待實際數(shù)額確定后，進行調(diào)整。Allcurrentliabilitiesshallbeaccountedforatactualamountincurred.Liabilitiesincurredbuttheamounttobeestimatedshallbeaccountedfordtareasonableestimate,andthenadjustedaftertheactualamountisgiven.流動負債的余額應(yīng)當在會計報表中分項列示。Balanceofcurrentliabilitiesshallbeitemizedandshowninfinancialstatements.第三十七條長期負債是指償還期在一年或者超過一年的一個營業(yè)周期以上的債務(wù)，包括長期借款、應(yīng)付債券，長期應(yīng)付款項等。Article37Long-termliabilitiesrefertothedebtswhichwillberedeemedafteroneyearoranoperatingcyclelongerthanayear,includinglong-termloanspayable,bondspayable,long-termaccountspayable,etc.長期借款包括向金融機構(gòu)借款和向其他單位借款。Long-termloanspayableincludetheloansborrowedfromfinancialinstitutionsandotherunits.長期借款應(yīng)當分別借款性質(zhì)按實際發(fā)生的數(shù)額記帳。Theyshallbeaccountedindependentlyaccordingtothedifferentcharactersoftheloansandattheamountactuallyincurred.發(fā)行債券時，應(yīng)當按債券的面值記帳。債券溢價或折價發(fā)行時，實收價款與面值的差額應(yīng)當單獨核算，在債券到期前分期沖減或者增加各期的利息支出。Bondsshallbeaccountedforatparvalue.Whenbondsareissuedinpremiumordiscount,thedifferencebetweentheamountactuallyobtainedandtheparvalueshallbeaccountedindependently,andbewrittenoffperiodicallyorincreasingtheinterestexpensesofeveryperiodpriortothematurityofbonds.長期應(yīng)付款項包括應(yīng)付引進設(shè)備款、融資租入固定資產(chǎn)應(yīng)付款等。Long-termaccountspayableincludeaccountspayableforimportingequipments,accountspayableforfixedassetsfinancedbyleasing.長期應(yīng)付款項應(yīng)當按實際發(fā)生數(shù)額記帳。Long-termaccountspayableshallbeaccountedatactualamounts.長期負債應(yīng)當按長期借款、應(yīng)付債券、長期應(yīng)付款項在會計報表中分項列示。Longtermliabilitiesshallbeitemizedandshownaslong-termloans,bondspayable,long-termaccountspayableinfinancialstatements.將于一年內(nèi)到期償還的長期負債，應(yīng)當在流動負債下單列項目反映。Long-termliabilitiestobematuredandpayablewithinoneyearshallbeshownasaseparateitemunderthecaptionofcurrentliabilities.第五章所有者權(quán)益ChapterVOwners'Equity第三十八條所有者權(quán)益是企業(yè)投資人對企業(yè)凈資產(chǎn)的所有權(quán)，包括企業(yè)投資人對企業(yè)的投入資本以及形成的資本公積金、盈余公積金和未分配利潤等。Article38Owners'equityreferstotheownershipoftheinvestorswithrespecttothenetassetsofanenterprise,includingcapitalinvestedinbyinvestors,capitalreserve,surplusreserve,andundistributedprofit,etc.第三十九條投入資本是投資者實際投入企業(yè)經(jīng)營活動的各種財產(chǎn)物資。Article39Investedcapitalisthecapitalfundactuallyinvestedintheenterprisebyitsinvestors,whetheritbeinformofcash,physicalgoodsorotherassetsfortheoperationoftheenterprise.投入資本應(yīng)當按實際投資數(shù)額入帳。Investedcapitalshallbeaccountedforattheamountactuallyinvested.股份制企業(yè)發(fā)行股票，應(yīng)當按股票面值作為股本入帳。Amountofsharesissuedbyashare-holdingenterpriseshallbeaccountedforasequityatthefacevalueofthesharesissued.國家撥給企業(yè)的專項撥款，除另有規(guī)定者外，應(yīng)當作為國家投資入帳。Specialappropriationallocatedbythegovernmenttoanenterpriseshallbeaccountedforasgovernmentinvestmentunlessotherwisestipulated.第四十條資本公積金包括股本溢價、法定財產(chǎn)重估增值、接受損贈的資產(chǎn)價值等。Article40Capitalreserveincludespremiumoncapitalstock,legalincrementofpropertyvaluethroughrevaluationandvalueofdonatedassetsaccepted,etc.第四十一條盈余公積金是指按照國家有關(guān)規(guī)定從利潤中提取的公積金。Article41SurplusreservereferstothereservefundsetupfromprofitaccordingtorelevantStateregulations.盈余公積金應(yīng)當按實際提取數(shù)記帳。Surplusreserveshallbeaccountedforattheamountactuallysetup.第四十二條未分配利潤是企業(yè)留于以后年度分配的利潤或待分配利潤。Article42Undistributedprofitreferstotheprofitreservedforfuturedistributionortobedistributed.第四十三條投入資本、資本公積金、盈余公積金和未分配利潤的各個項目，應(yīng)當在會計報表中分項列示。Article43Investedcapital,capitalreserve,surplusreserveandundistributedprofitshallbeitemizedandshowninfinancialstatements.如有未彌補虧損，應(yīng)作為所有者權(quán)益的減項反映。Deficitnotyetmadeup,ifany,shallbeshownasadeductionitemofowners'equity.第六章收入ChapterVIRevenue第四十四條收入是企業(yè)在銷售商品或者提供勞務(wù)等經(jīng)營業(yè)務(wù)中實現(xiàn)的營業(yè)收入。包括基本業(yè)務(wù)收入和其他業(yè)務(wù)收入。Article44Revenuereferstothefinancialinflowstoanenterpriseasaresultofthesaleofgoodsandservices,andotherbusinessactivitiesoftheenterprise,includingbasicoperatingrevenueandotheroperatingrevenue.第四十五條企業(yè)應(yīng)當合理確認營業(yè)收入的實現(xiàn)，并將已實現(xiàn)的收入按時入帳。Article45Enterprisesshallrationallyrecognizerevenueandaccountfortherevenueontime.企業(yè)應(yīng)當在發(fā)出商品、提供勞務(wù)，同時收訖價款或者取得索取價款的憑據(jù)時，確認營業(yè)收入。Enterprisesshallrecognizerevenuewhenmerchandiseshipped,serviceprovidedaswellasmoneycollectedorrightstocollectmoneyobtained.長期工程（包括勞務(wù)）合同，一般應(yīng)當根據(jù)完成進度法或者完成合同法合理確認營業(yè)收入。Revenueoflong-termprojectcontract(includinglabourservice)shallbereasonablyrecognized,ingeneral,accordingtothecompletedprogressmethodorthecompletedcontractmethod.第四十六條銷售退回、銷售折讓和銷售折扣，應(yīng)作為營業(yè)收入的抵減項目記帳。Article46Returnofsales,salesallowancesandsalesdiscountshallbeaccountedforasdeductionitemofoperatingrevenue.第七章費用ChapterVIIExpenses第四十七條費用是企業(yè)在生產(chǎn)經(jīng)營過程中發(fā)生的各項耗費。Article47Expensesrefertotheoutlaysincurredbyanenterpriseinthecourseofproductionandoperation.第四十八條直接為生產(chǎn)商品和提供勞務(wù)等發(fā)生的直接人工、直接材料、商品進價和其他直接費用，直接計入生產(chǎn)經(jīng)營成本；Article48Expensesdirectlyincurredbyanenterpriseinproductionandprovisionofservice,includingdirectlabour,directmaterials,purchasepriceofcommoditiesandotherdirectexpensesshallbechargeddirectlyintothecostofproductionoroperation;企業(yè)為生產(chǎn)商品和提供勞務(wù)而發(fā)生的各項間接費用，應(yīng)當按一定標準分配計入生產(chǎn)經(jīng)營成本。indirectexpensesincurredinproductionandprovisionofservicebyanenterpriseistobeallocatedintothecostofproductionandoperation,accordingtocertainstandardsofallocation.第四十九條企業(yè)行政管理部門為組織和管理生產(chǎn)經(jīng)營活動而發(fā)生的管理費用和財務(wù)費用，為銷售和提供勞務(wù)而發(fā)生進貨費用、銷售費用，應(yīng)當作為期間費用，直接計入當期損益。Article49Administrativeandfinancialexpensesincurredbyenterprise'sadministrativesectorsfororganizingandmanagingproductionandoperation,purchaseexpensesoncommoditiespurchased,andsalesexpensesforsellingcommoditiesandprovidingservice,shallbedirectlyaccountedasperiodicexpenseinthecurrentprofitandloss.第五十條本期支付應(yīng)由本期和以后各期負擔的費用，應(yīng)當按一定標準分配計入本期和以后各期。本期尚未支付但應(yīng)由本期負擔的費用，應(yīng)當預(yù)提計入本期。Article50Theexpensespaidincurrentperiodbutattributabletothecurrentandfutureperiodsshallbedistributedandaccountedintocurrentandfutureperiods.Theexpensesattributabletothecurrentperiodbutnotyetpaidincurrentperiodshallberecognizedasaccruedexpensesofthecurrentperiod.第五十一條成本計算一般應(yīng)當按月進行。Article51Enterprisesshallgenerallycalculateproductscosteachmonth.企業(yè)可以根據(jù)生產(chǎn)經(jīng)營特點、生產(chǎn)經(jīng)營組織類型和成本管理的要求自行確定成本計算方法。但一經(jīng)確定，不得隨意變動。Costingmethodsmaybedecidedbytheenterpriseitselfaccordingtothecharacteristicsofitsproductionandoperation,typeofproductionmanagementandrequirementsofcostmanagement.Onceitisdecided,nochangeshallbemadearbitrarily.第五十二條企業(yè)應(yīng)當按實際發(fā)生額核算費用和成本。Article52Enterprisesshallcalculateexpensesandcostsattheactualamountsincurred.采用定額成本或者計劃成本方法的，應(yīng)當合理計算成本差異，月終編制會計報表時，調(diào)整為實際成本。Thoseadoptingthenormcostmethod,orplannedcostmethodinaccountingfordailycalculationshallreasonablycalculatethecostvariances,andadjustthemintohistoricalcostattheendofthemonthwhilepreparingfinancialstatements.第五十三條企業(yè)應(yīng)當正確、及時地將已銷售商品和提供勞務(wù)的成本作為營業(yè)成本，連同期間費用，結(jié)轉(zhuǎn)當期損益。Article53Enterprisesshallconvertthecostofcommoditiessoldandserviceprovidedintooperatingcostaccuratelyandtimely,thenaccountcurrentprofitandlosstogetherwithperiodicexpenses.第八章利潤ChapterVIIIProfit第五十四條利潤是企業(yè)在一定期間的經(jīng)營成果，包括營業(yè)利潤、投資凈收益和營業(yè)外收支凈額。Article54Profitistheoperatingresultsofanenterpriseinanaccountingperiod,includingoperatingprofit,netinvestmentprofitandnetnon-operatingincome.營業(yè)利潤為營業(yè)收入減去營業(yè)成本、期間費用和各種流轉(zhuǎn)稅及附加稅費后的余額。Operatingprofitisthebalanceofoperatingrevenueafterdeductingoperatingcost,periodicexpensesandallturnovertaxes,surtaxandfees.投資凈收益是企業(yè)對外投資收入減去投資損失后的余額。Netinvestmentprofitisthebalanceofincomeonexternalinvestmentafterdeductinginvestmentloss.營業(yè)外收支凈額是指與企業(yè)生產(chǎn)經(jīng)營沒有直接關(guān)系的各種營業(yè)外收入減營業(yè)外支出后的余額。Netnon-operatingincomeisthebalanceofnon-operatingincomewhichhavenodirectrelevancewiththeproductionandoperationofanenterpriseafterdeductingnon-operatingexpenses.第五十五條企業(yè)發(fā)生虧損，應(yīng)當按規(guī)定的程序彌補。Article55Lossincurredbyanenterpriseshallbemadeupaccordingtothestipulatedprocedure.第五十六條利潤的構(gòu)成和利潤分配的各個項目，應(yīng)當在會計報表中分項列示。Article56Itemsthatconstitutetheprofitsandthedistributionofprofitsshallbeitemizedandshownseparatelyinthefinancialstatements.僅有利潤分配方案，而未最后決定的，應(yīng)當將分配方案在會計報表附注中說明。Adistributionofprofitplanwhichisnotyetapprovedistobeidentifiedinnotestothefinancialstatements.第九章財務(wù)報告ChapterIXFinancialReports第五十七條財務(wù)報告是反映企業(yè)財務(wù)狀況和經(jīng)營成果的書面文件，包括資產(chǎn)負債表、損益表、財務(wù)狀況變動表（或者現(xiàn)金流量表）、附表及會計報表附注和財務(wù)狀況說明書。Article57Financialreportsarethewrittendocumentssummarizingandreflectingthefinancialpositionandoperatingresultsofanenterprise,includingabalancesheet,anincomestatement,astatementofchangesinfinancialposition(oracashflowstatement)togetherwithsupportingschedules,notestothefinancialstatements,andexplanatorystatementsonfinancialcondition.第五十八條資產(chǎn)負債表是反映企業(yè)在某一特定日期財務(wù)狀況的報表。Article58Abalancesheetisanaccountingstatementthatreflectsthefinancialpositionofanenterpriseataspecificdate.資產(chǎn)負債表的項目，應(yīng)當按資產(chǎn)，負債和所有者權(quán)益的類別，分項列示。Itemsofthebalancesheetshouldbearrangedaccordingtothecategoriesofassets,liabilitiesandowners'equity,andshallbeshownitembyitem.第五十九條損益表是反映企業(yè)在一定期間的經(jīng)營成果及其分配情況的報表。Article59Anincomestatementisanaccountingstatementthatreflectstheoperatingresultsofanenterprisewithinanaccountingperiod,aswellastheirdistribution.損益表的項目，應(yīng)當按利潤的構(gòu)成和利潤分配各項目分項列示。Itemsoftheincomestatementshouldbearrangedaccordingtotheformationanddistributionofprofit,andshallbeshownitembyitem.利潤分配部分各個項目也可以另行編制利潤分配表。Itemsoftheprofitdistributionpartoftheincomestateme