企业会计准则中英版
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 会计科目 英文版
企业会计准则会计科目英文版(中英文版)**Enterprise Accounting Standards: Accounting Subjects**In the realm of enterprise accounting, the establishment of standardized accounting subjects is of paramount importance.These subjects serve as the fundamental framework for categorizing and recording financial transactions, ensuring accuracy, transparency, and comparability in financial reporting.The following is an outline of the key accounting subjects in accordance with the enterprise accounting standards.1.Assets- Current Assets: Including cash, accounts receivable, inventory, and short-term investments.- Non-Current Assets: Comprising property, plant, and equipment, intangible assets, and long-term investments.2.Liabilities- Current Liabilities: Encompassing accounts payable, short-term loans, and accrued expenses.- Non-Current Liabilities: Including long-term loans, bonds payable, and deferred tax liabilities.3.Equity- Owner"s Equity: Reflecting the owner"s investment and retained- Minority Interest: Representing the portion of equity in subsidiaries not owned by the parent company.4.Revenue- Sales Revenue: Arising from the main operations of the enterprise.- Other Revenue: Including non-operating income such as interest and gains from the sale of assets.5.Expenses- Cost of Goods Sold: Relating to the production or purchase of goods sold.- Operating Expenses: Including salaries, rent, utilities, and marketing expenses.- Non-Operating Expenses: Comprising interest expenses and losses from the sale of assets.6.Gains and Losses- Gain or Loss on Disposal of Assets: Resulting from the sale or retirement of assets.- Unrealized Gains or Losses: Associated with changes in the fair value of certain financial instruments.7.Income Taxes- Current Tax Expense: Relating to taxes payable on current year"s- Deferred Tax Expense: Resulting from temporary differences between accounting and tax treatments.8.Other Comprehensive Income- Items of Other Comprehensive Income: Including foreign currency translation adjustments, gains or losses on available-for-sale financial assets, and certain pension adjustments.Adherence to these accounting subjects as per the enterprise accounting standards ensures that financial statements are prepared in a manner that is consistent, reliable, and informative for stakeholders.**企业会计准则：会计科目**在企业会计领域，建立标准化的会计科目至关重要。
新企业会计准则英文科目
1562预付购置设备款prepayment for equipment
158杂项固定资产miscellaneous property, plant, and equipment
1581杂项固定资产miscellaneous property, plant, and equipment
1139备抵呆帐－应收票据allowance for uncollec- tible counts- notes receivable
114应收帐款accounts receivable
1141应收帐款accounts receivable
1142应收分期帐款installment accounts receivable
1228在途原物料materials and supplies in transit
1229备抵存货跌价损失allowance for reduction of inventory to market
125预付费用prepaid expenses
1251预付薪资prepaid payroll
1252预付租金prepaid rents
16递耗资产depletable assets
161递耗资产depletable assets
1611天然资源natural resources
1618天然资源-重估增值natural resources -revaluation increments
1619累积折耗-天然资源accumulated depletion - natural resources
121~122存货inventories
1211商品存货merchandise inventory
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。
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 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)。
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.。
新会计准则中英对照【会计实务精选文档首发】
会计实务优秀获奖文档首发！新会计准则中英对照【会计实务精选文档首发】1. 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：）（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets）9. 企业会计准则第8 号-资产减值。
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 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)。
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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 equityinvestments, and disclosure of relevant information, these Standards are formulated in the light of the Accounting Standards forEnterprises - 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 Currency Translationshall 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 term investmentswhich 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。
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 samecontrol, if the consideration of themerging 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 equityinvestment and the payment in cash, non-cash assets transferred as well as thebook 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, itshall, 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 difference between 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 capitalreserve 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 the date 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 ofenterprises, 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 making payment incash shall be the purchase cost which is actually paid. Theinitial cost consists of the expenses directly relevant to the obtainment of thelongterm 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 basis of issuingequity 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 shall be the valuestipulated in the investment contract or agreement exceptthe unfair value stipulated in the contract or agreement.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 ofnonmonetary assets shall be ascertained in accordance with theAcco unting Stan dards for En terprises No. 7 - Excha nge of Non-mon etary 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。