企業(yè)會計(jì)準(zhǔn)則

Accounting Criteria for Enterprises

第一章　總則

Chapter I General Provisions

第一條　為適應(yīng)我國社會主義市場經(jīng)濟(jì)發(fā)展的需要，統(tǒng)一會計(jì)核算標(biāo)準(zhǔn)，保證會計(jì)信息質(zhì)量，根據(jù)《中華人民共和國會計(jì)法》，制定本準(zhǔn)則。

Article 1 In accordance with "The Accounting Law of the People's Republic of China," these Criteria are formulated to meet the needs of developing a socialist rnarket economy in our country, to unify the accounting standards and to ensure the quality of accounting information.

第二條　本準(zhǔn)則適用于設(shè)在中華人民共和國境內(nèi)的所有企業(yè)。

Article 2 These Criteria shall be applicable to all enterprises established within the territory of the People's Republic of China.

設(shè)在中華人民共和國境外的中國投資企業(yè)（以下簡稱境外企業(yè)）應(yīng)當(dāng)按照本準(zhǔn)則向國內(nèi)有關(guān)部門編報(bào)財(cái)務(wù)報(bào)告。

Chinese invested enterprises eslablished outside the territory of the People's Republic of China (hereinafier referred to as enterprises abroad) shall be required to prepare and disclose their financial reports to the relevant domestic departments in accordance with these Criteria.

第三條　制定企業(yè)會計(jì)制度應(yīng)當(dāng)遵循本準(zhǔn)則。

Article 3 Accounting systems of enterprises shall be formulated in compliance with these Criteria.

第四條　會計(jì)核算應(yīng)當(dāng)以企業(yè)發(fā)生的各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)為對象，記錄和反映企業(yè)本身的各項(xiàng)生產(chǎn)經(jīng)營活動(dòng)。

Article 4 An enterprise shall accurately account for all its business transactions actually taken place, and record in reliable reports all the business activities of the enterprises itself.

第五條　會計(jì)核算應(yīng)當(dāng)以企業(yè)持續(xù)、正常的生產(chǎn)經(jīng)營活動(dòng)為前提。

Article 5 Accounting and financial reports shall be based on the presumption that the enterprise shall carry on its operation in a continuous and regular manner into the foreseeable future.

第六條　會計(jì)核算應(yīng)當(dāng)劃分會計(jì)期間，分期結(jié)算帳目和編制會計(jì)報(bào)表。

Article 6 An enterprise shall account for its business activities and prepare its financial statements in distinct accounting periods.

會計(jì)期間分為年度、季度和月份。年度、季度和月份的起訖日期采用公歷日期。

Accounting periods may be a fiscal year, a quarter, or a month, commencing on the first days thereof according to the Gregorian calendar.

第七條　會計(jì)核算以人民幣為記帳本位幣。

Article 7 The Renminbi shall be the bookkeeping base currency.

業(yè)務(wù)收支以外幣為主的企業(yè)，也可以選定某種外幣作為記帳本位幣，但編制的會計(jì)報(bào)表應(yīng)當(dāng)折算為人民幣反映。

A foreign currency may be adopted as the bookkeeping base currency for enterprises which conduct business transactions mainly in foreign currency. However, in preparing financial statements, business transactions in foreign currency are to be converted into Renminbi.

境外企業(yè)向國內(nèi)有關(guān)部門編報(bào)會計(jì)報(bào)表，應(yīng)當(dāng)折算為人民幣反映。

Enterprises abroad shall convert their foreign currency business transactions into Renminbi in preparing financial statements to the relevant domestic departments.

第八條　會計(jì)記帳采用借貸記帳法。

Article 8 The debit and credit double entry bookkeeping technique is to be adopted for recording all accounting transactions.

第九條　會計(jì)記錄的文字應(yīng)當(dāng)使用中文，少數(shù)民族自治地區(qū)可以同時(shí)使用少數(shù)民族文字。

Article 9 Accounting records and financial reports shall be formulated in the Chinese language. Minority languages may be used concurrently with the Chinese language by enterprises in autonomous areas of minority nationalities.

外商投資企業(yè)和外國企業(yè)也可以同時(shí)使用某種外國文字。

And a foreign language may also be used concurrently by enterprises with foreign investment or foreign enterprises.

第二章　一般原則

Chapter II General Principles

第十條　會計(jì)核算應(yīng)當(dāng)以實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)為依據(jù)，如實(shí)反映財(cái)務(wù)狀況和經(jīng)營成果。

Article 10 The accounting records and financial reports shall be based on business transactions actually taken place, and truthfully reflect the financial position and operating results of an enterprise.