企业会计准则中英版

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企业会计准则08 号--资产减值(中英文对照)

企业会计准则第8 号—-资产减值Accounting Standard for Business Enterprises No. 8 - Impairment of Assets第一章总则Chapter I General Provisions第一条为了规范资产减值的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。

Article 1 To standardize the confirmation and measurement of the impairment of assets，and the disclosure of relevant information, these Standards are formulated according to the Accounting Standard for Business Enterprises – Basic Standards。

第二条资产减值，是指资产的可收回金额低于其账面价值。

Article 2 The term ”impairment of assets” refers to that the recoverable amount of assets is lower than its carrying value.本准则中的资产，除了特别规定外,包括单项资产和资产组。

The assets as mentioned in these standards shall include single item assets and group assets.资产组，是指企业可以认定的最小资产组合，其产生的现金流入应当基本上独立于其他资产或者资产组产生的现金流入。

The term "group assets " refers to a minimum combination of assets that may be recognized by an enterprise，by which the flow-in cash generated shall be generally independent of those by other assets or group assets。

企业会计准则中英对照

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 Republichinaof andC other relevant laws and regulations, this Standard is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposesand 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 3Accounting Standards for Business Enterprises include the Basic Standard andSpecific 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)。

企业会计准则中英对照

企业会计准则中英对照Enterprise Accounting StandardsThe EAS framework consists of a general standard that provides basic guidelines for accounting practices, and specific standards that cover various aspects of financial reporting. The specific standards include topics such as revenue recognition, inventory valuation, fixed asset accounting, and lease accounting, among others.EAS的框架包括一个通用准则，为会计实践提供基本指南，以及涵盖财务报告各个方面的具体准则。

具体准则包括收入确认、库存计价、固定资产会计和租赁会计等课题。

EAS的一个关键原则是权责发生制会计，要求企业在收入实现时记录收入，在费用发生时记录费用，而不受现金收付的时间的影响。

这一原则确保财务报表能够及时准确地反映企业的经济活动。

In addition to the accrual basis of accounting, the EAS also emphasizes the importance of fair value measurement. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Enterprises are requiredto measure certain financial instruments at fair value to provide users of financial statements with more relevant and reliable information.除了权责发生制会计，EAS还强调公允价值计量的重要性。

新发布企业会计准则目录(中英文对照版）

新发布企业会计准则目录(中英文对照版）企业会计准则目录Index for Accounting Standards for Business EnterprisesAnnounced February 2006Effective 2007 for Listed Companies1. 企业会计准则---------基本准则(Accounting Standard for Business Enterprises - Basic Standard)2. 企业会计准则第1 号---------存货(Accounting Standard for Business Enterprises No. 1 - Inventories)3. 企业会计准则第2 号---------长期股权投资(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments) 4. 企业会计准则第3 号---------投资性房地产(Accounting Standard for Business Enterprises No. 3 - Investment properties)5. 企业会计准则第4 号---------固定资产(Accounting Standard for Business Enterprises No. 4 - Fixed assets)6. 企业会计准则第5 号---------生物资产(Accounting Standard for Business Enterprises No. 5 - Biological assets)7. 企业会计准则第6 号---------无形资产(Accounting Standard for Business Enterprises No. 6 - Intangible assets)8. 企业会计准则第7 号---------非货币性资产交换(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary asset s)9. 企业会计准则第8 号---------资产减值(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)10. 企业会计准则第9 号---------职工薪酬(Accounting Standard for Business Enterprises No. 9 – Employee compensation )11. 企业会计准则第10 号--------企业年金基金(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)12. 企业会计准则第11 号--------股份支付(Accounting Standard for Business Enterprises No. 11 - Share-based payment)13. 企业会计准则第12 号--------债务重组(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)14. 企业会计准则第13 号--------或有事项(Accounting Standard for Business Enterprises No. 13 - Contingencies)15. 企业会计准则第14 号--------收入(Accounting Standard for Business Enterprises No. 14 - Revenue)16. 企业会计准则第15 号--------建造合同(Accounting Standard for Business Enterprises No. 15 - Construction contracts)17. 企业会计准则第16 号--------政府补助(Accounting Standard for Business Enterprises No. 16 - Government grants)18. 企业会计准则第17 号--------借款费用(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)19. 企业会计准则第18 号--------所得税(Accounting Standard for Business Enterprises No. 18 - Income taxes)20. 企业会计准则第19 号--------外币折算(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation) 21. 企业会计准则第20 号--------企业合并(Accounting Standard for Business Enterprises No. 20 - Business Combinations)22. 企业会计准则第21 号--------租赁(Accounting Standard for Business Enterprises No. 21 - Leases)23. 企业会计准则第22 号--------金融工具确认和计量(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement offinancial instruments)24. 企业会计准则第23 号--------金融资产转移(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)25. 企业会计准则第24 号--------套期保值(Accounting Standard for Business Enterprises No. 24 - Hedging)26. 企业会计准则第25 号--------原保险合同(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)27. 企业会计准则第26 号--------再保险合同(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)28. 企业会计准则第27 号--------石油天然气开采(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies and estimates, and correction of errors)30. 企业会计准则第29 号--------资产负债表日后事项(Accounting Standard for Business Enterprises No. 29 - Events occurring after thebalance sheet date)31. 企业会计准则第30 号--------财务报表列报(Accounting Standard for Business Enterprises No. 30 - Presentation of financialstatements)32. 企业会计准则第31 号--------现金流量表(Accounting Standard for Business Enterprises No. 31 - Cash flow statements)33. 企业会计准则第32 号--------中期财务报告(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)34. 企业会计准则第33 号--------合并财务报表(Accounting Standard for Business Enterprises No. 33 - Consolidated financialstatements)35. 企业会计准则第34 号--------每股收益(Accounting Standard for Business Enterprises No. 34 - Earnings per share)36. 企业会计准则第35 号--------分部报告(Accounting Standard for Business Enterprises No. 35 - Segment reporting)37. 企业会计准则第36 号--------关联方披露(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)38. 企业会计准则第37 号--------金融工具列报(Accounting Standard for Business Enterprises No. 37 - Presentation of financialinstruments)39. 企业会计准则第38 号--------首次执行企业会计准则(Accounting Standard for Business Enterprises No. 38 - First time adoption ofAccounting Standards for Business Enterprises)。

企业会计准则基本准则英(Word)

Accounting Standards for Business EnterprisesBasic StandardChapter 1 General ProvisionsArticle 1In accordance with the accounting Law of The People’s Republic of China 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.Article 2This Standard shall apply to enterprises (including companies) established within The People’s Republic of China.Article 3Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard.Article 4An enterprise shall prepare financial reports. The objective of financial reports is to provide accounting information about the financial position, operating result and cash flows, etc. of the enterprises to the users of the financial reports, in order to show results of management’s stewardship, and assist users of financial reports to make economic decision.Users of financial reports include investors, creditors, government and its relevant departments as well as the public.Article 5An enterprise shall recognize, measure and report transactions or events that the enterprise itself have occurred.Article 6In performing recognition, measurement and reporting for accounting purposes, an enterprise shall be assumed to be a going concern.Article 7An enterprise shall close the accounts and prepare financial reports for each separate accounting period.Accounting period is divided into annual periods (yearly) and interim periods. An interim period is a reporting period shorter than a full accounting year.Article 8Accounting measurement shall be based on unit of currency.Article 9Recognition, measurement and reporting for accounting purpose shall be on an accrual basis.Article 10An enterprise shall determine the accounting elements based on the economic characteristics of transactions or events. Accounting elements include assets, liabilities, owner’s equity, revenue, expenses and profit.Article 11An enterprise shall apply the double method (i.e. debit and credit) for bookkeeping purposes.Chapter 2 Qualitative Requirements of Accounting InformationArticle 12An enterprise shall recognize, measure, 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.Article 13Accounting information provided by 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.Article 14Accounting information provided by an enterprise shall be clear and explicable, so that it is readily understandable and useable to the users of financial reports.Article 15Accounting information provided by enterprises shall be comparable.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.Different enterprises shall adopt prescribed accounting policies to account for same similar transactions or events to ensure accounting information is comparable and prepared on a consistent basis.Article 16An enterprise shall recognize, measure and report transactions or events based on their substance, and notmerely based on their legal form.Article 17Accounting information provided by an enterprise shall reflect all transactions or events that relate to its financial position, operating results and cash flows.Article 18An enterprise shall exercise prudence in recognition, measurement and reporting of transactions or events. It shall not overstate assets or income nor understate liabilities or expenses.Article 19An enterprise shall recognize, measure and report transactions and events occurred in a timely manner and shall neither bring forward no defer the accounting.Chapter 3 AssetsArticle 20An asset is resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise.Last transactions and events mentioned in preceding paragraph include acquisition, production, construction or other transactions or events. Transactions or events expected to occur in the future do not give rise to assets.Owned or controlled by an enterprise is the right to enjoy he ownership of a particular resource or, although the enterprise may not have the ownership of a particular resource, it can control the resource.Expected to generate economic benefits to the enterprise is the potential to bring inflows of cash and cash equivalents, directly or indirectly, to the enterprise.Article 21A resource that satisfies the definition of an asset set out in Article 20 in this standard shall be recognized as an asset when both of the following conditions are met.(a) it is probable that the economic benefits associated with that resource will flow to the enterprise; and(b) the cost or value of that resource can be measured reliably.Article 22An item that satisfies the definition and recognition criteria of an asset shall be included in the balance sheet. An item that satisfies the definition of an asset but fails to meet the recognition criteria shall not be included in the balance sheet.Chapter 4 LiabilitiesArticle 23A liability is a present obligation arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the enterprise.A present obligation is duty committed by the enterprise under current circumstance. Obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognized as liabilities.Article 24An obligation that satisfies the definition of a liability set out in Article 23 in the standard shall be recognized as a liability when both of the following conditions are met:(a)it is probable there will be an outflow of economic benefits associated with that obligation from the enterprise;and(b)the amount of the outflow of economic benefit in the future can be measured reliably.Article 25An item that satisfies the definition and recognition criteria of a liability shall be included in the balance sheet. An item that satisfies the definition of a liability but fails to meet the recognition criteria shall not be included in the balance sheet.Chapter 5 Owner’s EquityArticle 26Owner’s equity is the residual interest in the assets of an enterprise after deducting all its liabilities.Owner’s equity of a company is also known as shareholders’s equity.Article 27Owner’s equity comprises capital contributed by owners, gains and losses directly recognized in owner’s equity, retains earning etc.Gains and losses directly recognized in owner’s equity are those gains and losses that shall not be recognized in profit or loss of the current period but will result in changes (increases or decreases) in owner’s equity, other than those relating to contributions from, or appropriations of profit to equity participants.Gains are inflows of economic benefits that do not arise in the course of ordinary activities resulting in increases in owner’s equity, other than those relating to contributions from owners.Losses are outflows of economic benefits that do not arise in the course of ordinary activities resulting in decreasesThe amount of owner’s equity is determined by the measurement of assets and liabilities.Article 29An item of owner’s equity shall be included in the balance sheet.Chapter 6 RevenueArticle 30Revenue is the gross inflow of economic benefits derived from the course of ordinary activities that result in increases in equity, other than those relating to contributions from owners.Article 31Revenue is recognized only when it is probable that economic benefit will flow to the enterprise, which will result in an increase in assets or decrease in liabilities and the amount of inflow of economic benefits can be measured reliably.Article 32An item that satisfied the definition and recognition criteria of revenue shall be included in the income statement.Chapter 7 ExpenseArticle 33Expense is the gross outflow of economic benefits resulted from the course of ordinary activities that result in decrease in owner’s equity, other than those relating to appropriations of profits to owners.Article 34Expense are recognized only when it is probable there will be outflow of economic benefit from the enterprise which result in a reduction of its assets or an increase in liabilities and the amount of the outflow of economic benefits can be measured reliably.Article 35Directly attributable costs, such as product costs, labour costs, etc. incurred by an enterprise in the process of production of goods or rendering of services shall be recognized as cost of goods sold or services provided and are charged to profit or loss in the period in which the revenue generated from the related products or services areWhere an expenditure incurred does not generate economic benefits, or where the economic benefits derived from an expenditure do not satisfy, or cease to satisfy the recognition criteria of an asset, the expenditure shall be expensed when incurred and included in profit or loss of the current period.Transactions or events occurred which to the assumption of a liability without recognition of an asset shall be expensed when incurred and included in profit or loss of the current period.Article 36An item that satisfies the definition and recognition criteria of expense shall be included in the income statement.Chapter 8 ProfitArticle 37Profit is the operating result of an enterprise over a specific accounting period. Profit includes the net amount of revenue after deducting expenses, gains and losses directly recognized in profit of the current period, etc.Article 38Gains and losses directly recognized in profit of the current period are those gains and losses that shall be recognized in profit and losses directly which result in change (increases or decreases ) to owner’s equity, other than those relating to contributions from , or appropriations of profit to , owners.Article 39The amount of profit is determined by the measurement of the amount of revenue and expenses, gains and losses directly recognized in profit or loss in the current period.Article 40An item of profit shall be included in the income statement.Chapter 9 Accounting MeasurementArticle 41In recording accounting elements that meet the recognition criteria in the accounting books and records and presenting them in the accounting statements and the notes (hereinafter together as “financial statements”), an enterprise shall measure the accounting elements in accordance with the prescribed accounting measurement bases.Article 42Accounting measurement bases mainly comprise:a)Historical cost: Assets are recorded at the amount of cash or cash equivalents paid or the fair value ofthe consideration given to acquire them at the time of their acquisition. Liabilities are recorded at the amount of proceeds or assets received in exchange for the present obligation, the amount payable under contract for assuming the present obligation, or at the amount of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business.b)Replacement cost: Assets are carried at the amount of cash or cash equivalents that have to be paid if asame or similar asset was acquired currently. Liabilities are carried at the amount of cash or cash equivalents would be currently required to settle the obligation.c)Net realizable value: Assets are carried at the amount of cash or cash equivalents that could be obtainedby selling the asset in the ordinary course of business, less the estimated costs of completion, the estimated selling cost and related tax payments.d)Present value: Assets are carried at the present discounted value of the future net cash inflows that theitem is expected to generate from its continuing use and ultimate disposal. Liabilities are carried at present discount value of the future net cash outflows that are expected to be required to settle the liabilities within the expected settlement period.e)Fair value: Assets and liabilities are carried at the amount of which an asset could be exchanged, or aliability settled, between knowledgeable, willing parties in an arm’s length transaction.Article 43An enterprise shall generally adopt historical cost as the measurement basis for accounting elements. If the accounting elements are measured at replacement cost, net realizable value, present value or fair value, the enterprise shall ensure such amount can be obtained and reliably measured.Chapter 10 Financial ReportArticle 44A financial report is a document published by an enterprise to provide accounting information to reflect its financial position on a specific date and its operating result and cash flows for a particular accounting period, etc.A financial report includes accounting statement and notes and other information or data that shall be disclosed in financial reports. Accounting statements shall at least comprise a balance sheet, an income statement and a cash flow statement.A small enterprise need not include a cash flow statement when it prepares financial statement.Article 45A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.Article 46An income statement is an accounting statement that reflects the operating result of an enterprise for a certain accounting period.Article 47A cash flow statement is an accounting statement that reflects the inflows and outflows of cash and cash equivalents of an enterprise for a certain accounting period.Article 48Notes to the accounting statement are further explanations of items presented in the accounting statement, and explanations of items not presented in the accounting statements, etc.Chapter 11 Supplementary ProvisionsArticle 49The Ministry of Finance is responsible for the interpretation of this Standard.Article 50This standard becomes effective as from 1 January 2007.友情提示：方案范本是经验性极强的领域，本范文无法思考和涵盖全面，供参考!最好找专业人士起草或审核后使用。

企业会计准则2024中英对照

企业会计准则2024中英对照Enterprise Accounting Standards 2024Chapter 1: General Principles1.1 Purpose and Basis1.2 Scope of ApplicationThis standard is applicable to all enterprises engaged in production or business activities in the People's Republic of China. The specific accounting treatment shall be determined based on the nature and size of the enterprise.Chapter 2: Accounting Assumptions2.1 Going Concern AssumptionEnterprises are assumed to continue operating in the foreseeable future. Therefore, accounting records and financial statements should be prepared on the basis of this assumption.2.2 Accrual Basis AssumptionTransactions and events are recorded based on their economic substance and are recognized in the accounting records and financial statements when they occur, rather than when cash is received or paid.Chapter 3: Recognition and Measurement of Assets, Liabilities, and Equity3.1 Recognition of AssetsAn asset should be recognized if it is probable that future economic benefits associated with the asset will flow to the enterprise and the cost or value of the asset can be reliably measured.3.2 Recognition of LiabilitiesA liability should be recognized if it is probable that an outflow of economic benefits will be required to settle the obligation and the amount of the obligation can be reliably measured.3.3 Measurement of AssetsAssets should be initially measured at cost. Subsequently, assets should be measured at cost less accumulated depreciation, impairment loss, or fair value if the fair value is reliably measurable.3.4 Measurement of LiabilitiesLiabilities should be measured at the amount of proceeds received or receivable in exchange for the obligation. If the amount received or receivable is not fair value, the present value of the future cash outflows should be used as the measurement basis.4.1 Revenue RecognitionRevenue should be recognized when it is probable that future economic benefits will flow to the enterprise, and the amount of revenue can be reliably measured.4.2 Expense RecognitionExpenses should be recognized when it is probable that an outflow of economic benefits will be required to settle the related obligations and the amount of the expense can bereliably measured.Chapter 5: Presentation and Disclosure of Financial Statements5.1 Balance SheetThe balance sheet should present the financial position of the enterprise at a particular date, presenting assets, liabilities, and equity.5.3 Statement of Cash FlowsThe statement of cash flows should provide information about the cash flows of the enterprise during a particular period, classified into operating activities, investing activities, and financing activities.Chapter 6: Consolidated Financial Statements6.1 Consolidation PrinciplesConsolidated financial statements should be prepared when an enterprise has control over another entity or entities.6.2 Consolidation Procedures7.1 Acquisition Method7.2 Goodwill。

企业会计准则中英版

企业会计准则中英版企业会计准则是指对于企业会计核算和财务报告所制定的基本规则和规范。

它的主要目的是为了保证企业会计信息的真实性、完整性和透明度，为投资者、债权人、股东和其他相关利益者提供准确的财务信息，以便作出决策和评价企业财务状况的依据。

下面是企业会计准则中英版的主要内容。

第一章：总则这一章主要介绍了企业会计准则的基本原则和适用范围。

企业会计准则的基本原则包括真实性、公允性、连续性、谨慎性和稳定性。

它还规定了企业会计准则适用的范围，包括各类企业和各种经济业务的会计核算和财务报告。

第二章：会计要素和计量这一章主要介绍了企业会计中的基本要素和计量方法。

基本要素包括资产、负债、所有者权益、收入和费用。

计量方法包括历史成本法、公允价值法和现值法等。

这一章还对企业会计中的会计准则和计量方法进行了具体的解释和说明。

第三章：会计准则和政策这一章主要介绍了企业会计中的准则和政策。

准则是指会计核算和财务报告的基本规则和规范，包括会计制度、会计政策和会计方法等。

政策是指企业根据实际情况和需要所采用的会计操作方法和处理方式。

这一章还对企业在会计核算和财务报告中应遵循的规定和要求进行了详细的说明。

第四章：会计核算和财务报告这一章主要介绍了企业在会计核算和财务报告中的具体内容和要求。

它包括会计凭证和原始凭证的管理、会计科目和账簿的设立、会计期间和会计年度的确定、财务报表和报表分析等。

这一章还对企业在会计核算和财务报告中应遵循的原则和规定进行了详细的说明。

第五章：财务预测与决策这一章主要介绍了企业在财务预测和决策中所应遵循的原则和方法。

它包括财务预测和决策的基本概念和过程、预测模型和方法、风险评估和控制等。

这一章还对企业在财务预测和决策中所需要的信息和数据进行了详细的说明。

第六章：监管和合规这一章主要介绍了企业会计中的监管和合规事项。

它包括会计监管的基本原则和机构、会计审计的要求和程序、会计内部控制的建立和运作等。

这一章还对企业在会计监管和合规中所需要履行的责任和义务进行了详细的说明。

企业会计准则第9号-职工薪酬-中英

企业会计准则第9号--职工薪酬 <westbank> Accounting Standard for Business Enterprises No. 9 - Employee Compensation财会[2006]第3号 <westbank> CaiKuai [2006] No. 3第一章总则 <westbank> Chapter I General Provisions第一条为了规范职工薪酬的确认、计量和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。

<westbank> Article 1To standardize the confirmation and measurement of the employee compensation, and the disclosure of relevant information, these Standards are formulated according to the Accounting Standard for Business Enterprises - Basic Standards.第二条职工薪酬，是指企业为获得职工提供的服务而给予各种形式的报酬以及其他相关支出。

职工薪酬包括： <westbank> Article 2The term " employee compensation " refers to all kinds of payments and other relevant expenditures given by enterprises in exchange of the services offered by the employees. The employee compensation shall include:（一）职工工资、奖金、津贴和补贴； <westbank> (1)Wages, bonuses, allowances and subsidies for the employees; （二）职工福利费； <westbank> (2)Welfare expenses for the employees;（三）医疗保险费、养老保险费、失业保险费、工伤保险费和生育保险费等社会保险费； <westbank> (3)Medical insurance, endowment insurance, unemployment insurance, work injury insurance, maternity insurance and other social insurances;（四）住房公积金； <westbank> (4)Housing accumulation fund;（五）工会经费和职工教育经费； <westbank> (5)Labor union expenditure and employee education expenses; （六）非货币性福利； <westbank> (6)Non-monetary welfare;（七）因解除与职工的劳动关系给予的补偿； <westbank> (7)Compensations for the cancellation of the labor relationship with the employees; and（八）其他与获得职工提供的服务相关的支出。

企业会计准则中英对照

hina and Article 1 In accordance with The Accounting Law of the People’s Republic of C 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 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)。

企业会计准则中英文目录

企业会计准则中英文目录企业会计准则（英文：Accounting Standards for Business Enterprises，简称ASBE）是中国境内的企业会计领域的准则体系，主要适用于中国内地企业和境内注册的其他组织。

以下是企业会计准则的中英文目录。

一、总则1.目的和适用范围2.会计准则的层级结构和内容3.会计准则的制定和修订程序4.其他会计准则的适用二、计量基础和计量方法1.计量基础2.计量方法3.价值变动的处理4.可变现性和退化性的处理5.无形资产的计量方法6.财务工具三、资产1.资产的定义和分类2.计量基础和计量方法3.长期资产的会计处理4.低值易耗品、公益性捐赠和无偿资产的会计处理5.债务投资和长期股权投资的会计处理6.债券投资和其他债权投资的会计处理7.无形资产的会计处理四、负债1.负债的定义和分类2.计量基础和计量方法3.长期借款的会计处理4.债务减免、重组和债务转股的会计处理5.担保及抵押的会计处理6.发行债券的会计处理五、所有者权益1.所有者权益的定义和计量2.所有者权益变动的会计处理3.法定盈余公积和任意盈余公积的会计处理4.未分配利润的会计处理六、营业收入1.营业收入的确认方法2.营业收入的计量七、营业成本1.营业成本的确定方法2.库存成本的决定和核算方法3.营业成本期间计算和分配的方法八、营业税金及附加1.营业税金及附加的范围和会计处理九、费用1.费用的定义和分类2.投资收益和投资收益分配的会计处理3.产品销售费用、管理费用和财务费用的会计处理十、投资者合同和其他业务合同1.投资者合同和其他业务合同的定义和特性2.投资者合同和其他业务合同的会计处理十一、重要事项的会计处理1.不确定对利润的影响的会计处理2.法律和制度变化对会计处理的影响3.会计政策变更和会计估计变更的会计处理十二、其他综合收益1.其他综合收益与主体业务关系的会计处理2.其他综合收益项目的会计处理十三、关联方1.关联方的定义和分类2.关联交易的会计处理十四、系统、方法和程序的运用1.系统的设置和内部控制2.会计信息的披露和报告制度的内在逻辑3.记账和报表制度以上是企业会计准则的中英文目录。

企业会计准则第9号—职工薪酬(中英文对照)

附件：企业会计准则第9号——职工薪酬Accounting Standard for Business Enterprise No.9—Employee Benifits第一章总则Chapter 1 General Provisions第一条为了规范职工薪酬的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。

ArticJe 1 This Standard is formulated in accordance with the"Accounting Stand.αrd for Business Enterprise—Basic Standard " for the purpose of prescribing the recognition and measurementof employee benefits and the disclosure of related information.第二条职工薪酬，是指企业为获得职工提供的服务或解除劳动关系而给予的各种形式的报酬或补偿。

职工薪酬包括短期薪酬、离职后福利、辞退福利和其他长期职工福利。

企业提供给职工配偶、子女、受赡养人、已故员工遗属及其他受益人等的福利，也属于职工薪酬Article 2 Employee benefits refer to all forms of consideration or compensation given by anenterprise in exchange for service rendered by employees or for the termination ofemployment relationship. Employee benefits include short-term employee benefits , postemployment benefits , termination benefits and other long-term employee benefits.Benefits provided to an employee's spouse , children , dependants , family membersof deceased employees , or other beneficiaries are also employee benefits.短期薪酬，是指企业在职工提供相关服务的年度报告期间结束后十二个月内需要全部予以支付的职工薪酬，因解除与职工的劳动关系给予的补偿除外。

(完整版)企业会计准则中英版

企业会计准则第2 号——长期股权投资Accounting Standards for Enterprises No.2 - Long-term Equity Investments第一章总则Chapter I General Provisions第一条为了规范长期股权投资的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。

Article 1 In order to regulate the recognition and measurement of long-term equity investments, and disclosure of relevant information, theseStandards are formulated in the light of the Accounting Standards for Enterprises – Basic Standards.第二条下列各项适用其他相关会计准则：Article 2 Other relevant accounting standards shall apply to such items as follows:（一）外币长期股权投资的折算，适用《企业会计准则第19 号——外币折算》。

(1) The Accounting Standards for Enterprises No. 19 - Foreign CurrencyTranslation shall apply to the translation of long term equity investments in foreign currencies;（二）本准则未予规范的长期股权投资，适用《企业会计准则第22 号——金融工具确认和计量》。

(2)The Accounting Standards for Enterprises No. 22 -Recognition andmeasurement of Financial Instruments shall apply to the long terminvestments which haven't been dealt with by the present standards.第二章初始计量Chapter II Initial Measurement第三条企业合并形成的长期股权投资，应当按照下列规定确定其初始投资成本：Article 3 The initial cost of the long-term equity investment formed in the merger of an enterprise shall be ascertained in accordance with the following provisions:（一）同一控制下的企业合并，合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的，应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。

会计经验：新会计准则中英对照

新会计准则中英对照1.企业会计准则-基本准则（AccountingStandardforBusinessEnterprises-BasicStandard）2.企业会计准则第1号-存货（AccountingStandardforBusinessEnterprisesNo.1-Inventories）3.企业会计准则第2号-长期股权投资（AccountingStandardforBusinessEnterprisesNo.2-Long-termequityinvestme nts）4.企业会计准则第3号-投资性房地产（AccountingStandardforBusinessEnterprisesNo.3-Investmentproperties）5.企业会计准则第4号-固定资产（AccountingStandardforBusinessEnterprisesNo.4-Fixedassets）6.企业会计准则第5号-生物资产（AccountingStandardforBusinessEnterprisesNo.5-Biologicalassets）7.企业会计准则第6号-无形资产（AccountingStandardforBusinessEnterprisesNo.6-Intangibleassets）8.企业会计准则第7号-非货币性资产：）（AccountingStandardforBusinessEnterprisesNo.7-Exchangeofnon-monetarya ssets）9.企业会计准则第8号-资产减值（AccountingStandardforBusinessEnterprisesNo.8-Impairmentofassets）10.企业会计准则第9号-职工薪酬（AccountingStandardforBusinessEnterprisesNo.9–Employeecompensat ion）11.企业会计准则第10号企业年金基金（AccountingStandardforBusinessEnterprisesNo.10-Enterpriseannuityfund）12.企业会计准则第11号股份支付（AccountingStandardforBusinessEnterprisesNo.11-Share-basedpayment）13.企业会计准则第12号债务重组（AccountingStandardforBusinessEnterprisesNo.12-Debtrestructurings）14.企业会计准则第13号或有事项（AccountingStandardforBusinessEnterprisesNo.13-Contingencies）15.企业会计准则第14号收入（AccountingStandardforBusinessEnterprisesNo.14-Revenue）16.企业会计准则第15号建造合同（AccountingStandardforBusinessEnterprisesNo.15-Constructioncontracts）17.企业会计准则第16号政府补助（AccountingStandardforBusinessEnterprisesNo.16-Governmentgrants）18.企业会计准则第17号借款费用（AccountingStandardforBusinessEnterprisesNo.17-Borrowingcosts）19.企业会计准则第18号所得税（AccountingStandardforBusinessEnterprisesNo.18-Incometaxes）小编寄语：会计学是一个细节致命的学科，以前总是觉得只要大概知道意思就可以了，但这样是很难达到学习要求的。

企业会计准则英文版

．企业会计准则——基本准则(英文版)Accounting Standard for Business Enterprises:Basic StandardContentsThe People's Republic of ChinaAccounting Standard for Business Enterprises:Basic StandardChapter I General ProvisionsArticle 1. In accordance with "The Accounting Law of the People's Republic of China", this Standard is formulated to meet the needs of developing a socialist market economy in our country, to standardize accounting practice and to ensure the quality of accounting information.Article 2. This Standard is applicable to all enterprises established within the territory of the People's Republic of China. Chinese enterprises established outside the territory of the People's Republic of China (hereinafter referred to as "enterprises abroad") are required to prepare and disclose their financial reports to appropriate domestic regulatory authorities in accordance with this Standard.Article 3. Accounting systems of enterprises are required to comply with this Standard.Article 4. An enterprise shao9ill accurately account for all its transactions actually taken place in order to provide reports of reliable quality on the economic and financial activities of the enterprise itself.Article 5. Accounting and financial reports should proceed on the basis that the enterprise is a continuing entity and will remain in operation into the foreseeable future.Article 6. An enterprise shall account for its transactions and prepare its financial statements in distinct accounting periods. Accounting periods may be a fiscal year, a quarter, or a month, commencing on first days thereof according to the Gregorian calendar.Article 7. The Renminbi is the bookkeeping base currency of an enterprise. A Foreign currency may be used as the bookkeeping base currency for enterprises which conduct transactions mainly in foreign currency. However, in preparing financial statements, foreign currency transactions are to be converted into Renminbi. This latter requirement app1ies to enterprises abroad when reporting financial and economic results to concerned domestic organizations.Article 8. The debit and credit double entry bookkeeping technique is to be used for recording all accounting transactions.Article 9. Accounting records and financia1 reports are to be compiled using the Chinese language. Minority or foreign languages may be used concurrently with the Chinese 1anguage by enterprises in autonomous areas of minority nationalities, or by enterprises with foreign investment, and by foreign enterprises.Chapter Ⅱ General PrinciplesArticle l0. The accounting records and financial reports must be based on financial and economic transactions as they actually take place, in order to objectively reflect the financial position and operating results of an enterprise.Article 11. Accounting information must be designed to meet the requirements of national macro-economy control, the needs of all concerned external users to understand an enterprise's financial position and operating results, and the needs of management of enterprises to strengthen their financial management and administration.Article 12. Accounting records and financial statements shall be prepared according to stipulated accounting methods, and accounting information of enterprises must be comparable and convenient to be analyzed.Article 13. Accounting methods used shall be consistent from one period to the other and shall not be arbitrarily changed. Changes and reasons for changes, if necessary, and their impact on an enterprise's financial position and operating results, shall be reported in notes to the financial statements.Article 14. Accounting and financial reports preparation must be conducted in a timely manner.Article 15. Accounting records and financial reports shall be prepared in a clear, concise manner to facilitate understanding, examination and use.Article 16. The accrual basis of accounting is to be adopted.Article 17. Revenue shall be matched with related costs and expenses in accounting.Article 18. Princip1e of prudence should be followed in reasonably determining the possible loss and expense.Article l9. The values of all assets are to be recorded at historical costs at the time of acquisition. The amount recorded in books of account shall not be adjusted even though a fluctuation in their value may occur, except when State laws or regulations require specific treatment or adjustments.Article 20. A clear distinction shall be drawn between revenue expenditures and capital expenditures. Expenditure shall be regarded as revenue expenditure where the benefit to the enterprise is only related to the current fiscal year; and as capital expenditure where the benefits to the enterprise last for several fiscal years.Article 21. Financial reports must reflect comprehensively the financial position and operating results of an enterprise. Transactions relating to major economic activities are to be identified, appropriately classified, and accounted for, and separately reported in financial statements.Chapter Ⅲ AssetsArticle 22. Assets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise, including all property, rights as a creditor to others, and other rights. Article 23. For accounting treatment, assets are normally divided into current assets, long-terminvestments, fixed assets, intangible assets, deferred assets and other assets.Article 24. Current assets refer to those assets which will be realized or consumed within one year of their acquisition, or within an operating cycle longer than a year. They include cash, cash deposits, short-term investments, accounts receivable, prepayments, and inventories, etc..Article 25. Cash and all kinds of deposits shall be accounted for according to the actual amount of receipt and payment.Article 26. Short-term investments refer to various of marketable securities, which can be realized at any time and will be held less than a year, as well as other investment with a life of no longer than a year. Marketable securities shall be accounted for according to historical cost as obtained.Income received or receivable from marketable securities in current period and the difference between the receipt obtained from securities sold and book cost shall be all accounted for as current profit or loss. Marketable securities shall be shown in book balance in accounting statement.Article 27. Receivables and prepayments include: notes receivable, accounts receivable, other receivables, accounts prepaid and prepaid expenses, etc..Receivables and prepayments shall be accounted for according to actual amount.Provision for bad debts may be set up on accounts receivable. The provision for bad debts shall be shown as a deduction item of accounts receivable in the financial statement.All receivables and prepayments shall be cleared and collected on time, and shall be checked with related parties periodically. Any accounts receivable, proved to be definitely uncollectible according to state regulations, shall be recognised as bad debts and written off against provision for bad debts or charged to current profit or loss, if such provision is not set up.Prepaid expenses shall be amortized according to period benefiting, and the balance shall be shown separately in accounting statement.Article 28. Inventories refer to merchandise, finished goods, semifinished goods, goods in process, and all kinds of materials, fuels, containers, low-va1ue and perishable articles and so on that stocked for the purpose of sale, production or consumption during the production operational process.All inventories shal1 be accounted for at historical cost as obtained. Those enterprises keeping books at planned cost or norm cost in daily accounting shall account the cost variances and adjust planned cost (or norm cost) into historical cost periodically.When inventories issuing, enterprises may account them under the following methods: first-in first-out, weighted average, moving average, specific identification, last-in first-out, etc..All inventories shall be taken stock periodically. If any overage, shortage and out-of-date, deterioration and damage that need to be scrapped shall be disposed within the year and accounted into current profit or loss.All the inventories shall be disclosed at historical cost in accounting statement.Article 29. Long-term investment refers to the investment impossible or not intended to be realized within a year, including shares investment, bonds investment and other investments.In accordance with different situation, shares investment and other investments shall be accounted for by cost method or equity method respectively.Bonds investment shall be accounted for according to actual amount paid. The interest accrued contained in the actually paid amount shall be accounted for separately.Where bonds are acquired at a premium or discount, the difference between the cost and the face value of the bonds shall be amortized over the periods to maturity of the bonds.Interest accrued during the period of bonds investment and the difference between the amount of principal and interest received on bonds sold and their book cost and interest accrued but not yet received shall be accounted for as current profit and loss.Shares investment, bonds investment and other investments shall be shown separately in accounting statements at book balance.Bonds investment matured within a year shall be shown in the accounting statements separately under the caption of current assets.Article 30. Fixed assets refer to the assets whose useful life is over one year, unit va1ue is above the prescribed criteria and where original physical form remains during the process of utilization, including building and structures, machinery and equipment, transportation equipment, tools and implement, etc..Fixed assets sha1l be accounted for at historical cost as obtained. Interest of loan and other related expenses for acquiring fixed assets, and the exchange difference from conversion of foreign currency loan, if incurred before the assets not having been put into operation or after been put into operation but before the final account for completed project is made, shall be accounted as fixed assets value; if incurred after that, shall be accounted for as current profit or loss.Fixed assets coming from donations shall be accounted through evaluation with reference to market price, wear and tear degree or determined the value with relevant evidence provided by contributors. Expenses incurred on receiving those donated fixed assets, shall be accounted for as the fixed assets value.Fixed assets financed by leasing shall be accounted with reference of the way fixed assets are accounted and shall be explained in notes to the accounting statements.Depreciation on the fixed assets shall be accounted according to state regulations. On the basis of the original cost, estimated residual value, the useful life of the fixed assets or estimated working capacity, depreciation on the fixed assets shall be accounted for on the straight line method or the working capacity (or output) method. If approved or conforming to relevant regulations, accelerated depreciation method may be adopted.Fixed assets' original value, accumulated depreciation and its net value shall be shown separately in accounting statement.The actual expenditures incurred in the purpose of acquiring or technical reforming the fixed assets before available to the users, shall be shown separately as construction in progress in accounting statement.The fixed assets must be taken inventory periodically. The net profit or loss incurred in discard and disposal, and also overage, shortage of fixed assets shall be accounted as current profit and loss.企业会计准则——基本准则(英文版)二Article 31. Intangible assets refer to assets that will be used by an enterprise for a long term without material state, including patents, nonpatented technology, trademark, copyrights, right to use sites, and goodwil1, etc..Intangible assets obtained through purchase shal1 be accounted for at actual cost. Intangible assets received from investors shall be accounted for at the assessed value recognised or the amount specified in the contract. Self-developed intangible assets shall be accounted at actual cost in the development process.All intangible assets shall be averagely amortized periodically over the period benefitted from such expenditures and be shown with unamortized balance in accounting statement.Article 32. Deferred assets refer to all the expenses that could not be accounted as current profit or loss tota1ly but should be periodically amortized in future years, including organization expenses, expenditures incurred in major repair and improvement of the rented in fixed assets etc..The expenses incurred in an enterprise during its preparation period shall he accounted for as organization expenses except those accounted into related property or material value. The organization expense shall be averagely amortized in a certain period of years after the operation starts.Expenditures incurred on major repair and improvement of the rented in fixed assets shall be averagely amortized by years in the period of leasing.All deferred assets shall be shown separately in accounting statements by its ba1ance not yet amortized.Article 33. Other assets refer to the long-term assets except all items mentioned above.Chapter Ⅳ LiabilitiesArticle 34. A liability is debt borne by an enterprise, measurable by money va1ue, which will be paid to a creditor using assets, or services.Article 35. Liabilities are generally classified into current liabilities and long-term liabilities.Article 36. Current liabilities refer to the debts which should be paid off within a year or an operating cycle 1onger than a year, including short-term loans payable, notes payable, accounts payab1e, advances from customers, accrued payro1l, taxes payable, profits payab1e, dividends payable, other payables,provision for expenses, etc..All current liabilities shall be accounted for at actual amount incurred. Liabilities incurred but the amount needed to be estimated shall be accounted for at a reasonable estimate, and then adjusted after actual amount was given.Balance of current liabilities shall be shown by item in accounting statements.Article 37. Long-term liabilities refer to the debts which will be redeemed after a year or an operating cycle longer than a year, including long-term loans payable, bonds payable, long-term accounts payable, etc..Long-term loans payable include the loans borrowed from f1nancial institutions and other units. It shall beaccounted independently according to the different characters of the loan and at the amount actually incurred.Bonds shall be accounted for at par value. When bonds are issued in premium or discount, the difference between the amount actually obtained and the par value shall be accounted independently, and be written off periodically by increasing or decreasing interest expenses of every period until bonds mature.Long-term accounts payable include accounts payable for importing equipments, accounts payable for fixed assets financed by leasing. Long-term accounts payable shall be accounted at actual amounts.Long-term liabilities shall be shown by item of long-term loans, bonds payable, long-term accounts payable in accounting statements.Long-term liabilities to be matured and payable within a year sha11 be shown as a separate item under the caption of current liabilities.Chapter V Owners' EquityArticle 38. Owners' equity refers to the interest of the investors remaining in the net assets of an enterprise, including capital of the enterprise invested in by investors, capital reserve, surplus reserve, and undistributed profit retained in the enterprise etc..Article 39. Invested Capital is the capital fund actually invested in the enterprise by its investors, whether it be in form of cash, physical goods or other assets for the operation of the enterprise. Invested Capital shall be accounted for at the amount actually invested.Amount of shares issued by a corporation shall be accounted for as capital stock at the face value of the shares issued.Specia1 appropriation allocated by the government to an enterprise sha1l be accounted for as government investment unless otherwise provided.Article 40. Capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc..Article 41. Surplus reserve refers to the reserve fund set up from profit according to relevant governmentregulations.Surplus reserve shall be accounted for at the amount actually set up.Article 42. Undistributed profit refers to the profit reserved for future distribution or not distributed yet.Article 43. Invested capital, capital reserve, surplus reserve and undistributed profit shall be shown by items in accounting statement. Deficit not yet made up, if any, shal1 be shown as a deduction item of owners' equity.Chapter Ⅵ RevenueArticle 44. Revenue refers to the financial inflows to an enterprise as a result of the sale of goods and services, and other business activities of the enterprise, including basic operating revenue and other operating revenue.Article 45. Enterprises shall rationally recognise revenue and account for the revenue on time.Enterprises generally recognise revenue when merchandise shipped, service provided as well as money collected or rights collecting money obtained.Revenue of long-term project contract (including labor service) shall be reasonably recognised, in general, according to the completed progress method or the completed contract method.Article 46. Return of sales, sa1es allowances and sales discount sha1l be accounted for as deduction item of operating revenue.Chapter Ⅶ ExpensesArticle 47. Expenses refer to the outlays incurred by an enterprise in the course of production and operation.Article 48. Expenses directly incurred by an enterprise in production and service provision, including direct labor, direct materials, purchase price of commodities and other direct expenses shal1 be charged direct1y into the cost of production or operation; indirect expenses incurred in production and provision of service by an enterprise is to be allocated into the cost of production and operation, according to certain criteria of allocation.Article 49. General and administrative-expenses incurred by enterprise's administrative sectors for organizing and managing production and operation, financial expenses, purchase expenses on commodities purchased for sale, and sales expenses for selling commodities and providing service, shal1 be direct1y accounted for as periodic expense in the current profit and loss.Article 50. The expenses paid in current period but attributable to the current and future periods shall be distributed and accounted for in current and future periods. The expenses attributable to the current period but not yet paid in current period sha1l be recognised as accrued expenses and charged to cost of the current period.Article 51. Enterprises shall generally calculate products cost every month.Costing methods shall be decided by the enterprise itself according to the characteristics of its production and operation, type of production management and requirements of cost management. Once it is decided, no change can be made arbitrarily.Article 52. Enterprises shall calculate expenses and costs on actual amounts incurred. Those adopting the norm costing, or planned costing in accounting for dai1y calculation shall reasonably calculate the cost variances, and adjust them into historical cost at the end of the month while preparing accounting statements.Article 53. Enterprises shall convert the cost of commodities sold and service provided into operating cost accurately and timely, then account current profit and loss together with periodic expenses. Chapter Ⅷ Profit and LossArticle 54. Profit is the operating results of an enterprise in an accounting period, including operating profit, net investment profit and net non-operating income.Operating profit is the balance of operating revenue after deducting operating cost, periodic expenses and all turnover taxes, surtax and fees.Net investment profit is the balance of income on externa1 investment after deducting investment loss.Net non-operating income is the balance of non-operating income after deducting non-operating expenses. Non-operating income and expenses have no direct relating with the production operations of an enterprise.Article 55. Loss incurred by an enterprise shall be made up according to the stipulated procedure.Article 56. Items that constitute the profits and the distribution of profits shal1 be shown separate1y in the financial statement. A distribution of profit plan which is not yet approved at time of publication of a financial statement is to be identified in notes to the financial statement.Chapter Ⅸ Financial ReportsArticle 57. Financial reports are the written documents summarizing and reflecting the financial position and operating results of an enterprise, including a balance sheet, an income statement, a statement of changes in financial position (or a cash flow statement ) together with supporting schedules, notes to the financial statements, and explanatory statements on financial condition.Article 58. A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.Items of the balance sheet should be grouped according to the categories of assets, liabilities and owners' equity, and shall be shown item by item.Article 59. An income statement is an accounting statement that reflects the operating results of an enterprise within an accounting period, as well as their distribution.Items of the income statement should be arranged according to the formation and distribution of profit, and shall be shown item by item.Items of profit distribution part of the income statement may be shown separately in a statement of profit distribution.Article 60. A statement of changes in financial position is an accounting statement that reflects comprehensively the sources and application of working capital and its changes during an accounting period.Items of the statement of changes in financial position are divided into two groups: sources of working capital and application of working capital. The difference between the total sources and total applications is the net increase (or decrease ) of the working capital. Sources of working capital are subdivided into profit sources and other sources; applications of working capital are also subdivided into: profit distribution and other applications, all shall be shown item by item.An enterprise may also prepare a cash flow statement to reflect the changes in its financial position.A cash flow statement is an accounting statement that reflects the condition of cash receipts and cash disbursements of an enterprise during a certain accounting period.Article 61. Financial statements should include comparative financial information for the corresponding previous accounting period, When so required, if the classification and contents of statement items of the previous accounting period are different from that of the current period, such items should be adjusted in conformity with that of the current period.Article 62. Accounting statements should be prepared from the records of account books, completely recorded and correctly checked and other relative information. It is required that they must be true and correct in figures, complete in contents and issued on time.Article 63. Consolidated financia1 statements sha1l be prepared by the enterprise (acts as a parent company ) which owns 50% or more of the total capital of the enterprise it invested (acts as subsidiary ) or otherwise owns the right of control over the invested enterprise. Financial statements of an invested enterprise of special line of business not suitable for consolidation, may not be consolidated, but should be submitted together with the consolidated financial statements of the parent company.Article 64. Notes to the financial statements are explanatory to related items in the financial statement of the enterprise concerned so as to meet the needs to understand the contents of the statements. This should include mainly:(a) the accounting methods adopted for the current and previous accounting periods;(b) changes in accounting treatments between the current and prior periods, inc1uding the reasons for, and impact on the financial performance and status of the enterprise of such changes;(c) description of unusual items;(d) detailed information relating to major items listed in the accounting statements; and(e) any other explanations necessary to provide users with a clear view and understanding of the financial statements.Chapter X Supplementary ProvisionsArticle 65. The exp1anation of this Standard is the charge of the Ministry of F1nance.Article 66.This Standard will be effective as from 1 July,1993.。

企业会计准则第9号—职工薪酬(中英文对照)

职工薪酬包括短期薪酬、离职后福利、辞退福利和其他长期职工福利。

企业会计准则中英版

企业会计准则中英版Enterprise Accounting Standards (EAS)The goal of the EAS is to establish a sound and reliable financial reporting system that enables investors, creditors, and other stakeholders to make informed decisions based on accurate and relevant financial information. The standards cover various aspects of accounting, including recognition, measurement, presentation, and disclosure of financial transactions and events.The EAS are divided into several sections, each addressing specific accounting topics. These sections include:1. General Principles: This section lays out the fundamental concepts and principles that underpin the EAS. It provides guidance on the objectives of financial statements, the accrual basis of accounting, the going concern assumption, and materiality.3. Measurement of Assets and Liabilities: This section provides guidance on the valuation and measurement of assets and liabilities. It includes specific rules for various types of assets, such as property, plant, and equipment, investments, and financial assets. It also addresses the impairment of assets and the valuation of liabilities.4. Revenue Recognition: This section outlines the principles for recognizing revenue from the sale of goods, the rendering of services, and the use of assets by others. It covers issues such as the timing of revenue recognition, the allocation of revenue to multiple periods, and the treatment of discounts and rebates.6. Disclosure Requirements: This section sets out the disclosure requirements for financial statements. It covers both qualitative and quantitative disclosures, including the disclosure of accounting policies, contingencies, related party transactions, and segment reporting. It also addresses the disclosure of significant events and transactions that mayaffect the financial position and performance of an enterprise.The EAS have played a crucial role in enhancing the quality and reliability of financial reporting in China. They have contributed to the development of a robust accounting profession and improved corporate governance practices. By providing a standardized framework for financial reporting, the EAS have increased the credibility and transparency of Chinese enterprises, which has attracted more domestic and international investors.。

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长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。

(1)For the merger of enterprises under the same control, if the considerationof the merging enterprise is that it makes payment in cash, transfers non-cash assets or bear its debts, it shall, on the date of merger, regard the share of the book value of the owner's equity of the merged enterprise as the initial cost of the long-term equity investment. The difference between the initial cost of the long-term equity investment and thepayment in cash, non-cash assets transferred as well as the book value of the debts borne by the merging party shall offset against the capital reserve. If the capital reserve is insufficient to dilute, the retained earnings shall be adjusted.合并方以发行权益性证券作为合并对价的，应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。

按照发行股份的面值总额作为股本，长期股权投资初始投资成本与所发行股份面值总额之间的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。

If the consideration of the merging enterprise is that it issues equity securities, it shall, on the date of merger, regard the share of the book value of the owner's equity of the merged enterprise as the initial cost of the long-term equity investment. The total face value of the stocks issued shall be regarded as the capital stock, while the differencebetween the initial cost of the long-term equity investment and total face value of the shares issued shall offset against the capital reserve. If the capital reserve is insufficient to dilute, the retained earnings shall be adjusted.（二）非同一控制下的企业合并，购买方在购买日应当按照《企业会计准则第20 号——企业合并》确定的合并成本作为长期股权投资的初始投资成本。

(2) For the merger under different control, the merging party shall, on thedate of merger, regard the merger costs ascertained in accordance with the Accounting Standards for Enterprises No. 20 – Merger of Enterprises as the initial cost of the long-term equity investment.第四条除企业合并形成的长期股权投资以外，其他方式取得的长期股权投资，应当按照下列规定确定其初始投资成本：Article 4 Besides the long-term equity investments formed by the merger of enterprises, the initial cost of a long-term equity investment obtained by other means shall be ascertained in accordance with the provisions as follows:（一）以支付现金取得的长期股权投资，应当按照实际支付的购买价款作为初始投资成本。

初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出。

(1) The initial cost of a long-term equity investment obtained by makingpayment in cash shall be the purchase cost which is actually paid. The initial cost consists of the expenses directly relevant to the obtainment of the longterm equity investment, taxes and other necessary expenses.（二）以发行权益性证券取得的长期股权投资，应当按照发行权益性证券的公允价值作为初始投资成本。

(2) The initial cost of a long-term equity investment obtained on the basisof issuing equity securities shall be the fair value of the equitysecurities issued.（三）投资者投入的长期股权投资，应当按照投资合同或协议约定的价值作为初始投资成本，但合同或协议约定价值不公允的除外。

(3) The initial cost of a long-term equity investment of an investor shallbe the value stipulated in the investment contract or agreement except the unfair value stipulated in the contract or agreement.（四）通过非货币性资产交换取得的长期股权投资，其初始投资成本应当按照《企业会计准则第7 号——非货币性资产交换》确定。

(4) The initial cost of a long-term investment obtained by the exchange of nonmonetary assets shall be ascertained in accordance with the Accounting Standards for Enterprises No. 7 – Exchange of Non-monetary Assets.（五）通过债务重组取得的长期股权投资，其初始投资成本应当按照《企业会计准则第12 号——债务重组》确定。