企业会计准则中英对照复习课程

企业会计准则——基本准则

Accounting Standard for Business Enterprises:

Basic Standard

第一章总则

Chapter 1 General Provisions

第一条为了规范企业会计确认、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，制定本准则。

Article 1 In accordance with The Accounting Law of the People’s Republic of C hina and other relevant laws and regulations, this Standard is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposes and to ensure the quality of accounting information.

第二条本准则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 the People’s Republic of China.

第三条企业会计准则包括基本准则和具体准则，具体准则的制定应当遵循本准则。

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，反映企业管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 financial reports, in order to show results of the managemen t’s 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 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 reporting 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基础进行会计确认、计量和报告。

Article 9 Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.

第十条企业应当按照交易或者事项的经济特征确定会计要素。会计要素包括资产、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 apply 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 accounting 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应当清晰明了，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 be explained in the notes.