第十一條　會計信息應當符合國家宏觀經(jīng)濟管理的要求，滿足有關各方了解企業(yè)財務狀況和經(jīng)營成果的需要，滿足企業(yè)加強內(nèi)部經(jīng)營管理的需要。

Article 11 Accounting information shall be designed to meet the requirements of national macro-economic control, to satisfy the needs of all concerned external users to understand an enterprise's financial position and operating results, as well as the needs of enterprises to strengthen internal management and administration.

第十二條　會計核算應當按照規(guī)定的會計處理方法進行，會計指標應當口徑一致、相互可比。

Article 12 Accounting records and financial reports shall be prepared according to stipulated accounting methods, and accounting data shall be comparable and convenient to be analyzed.

第十三條　會計處理方法前后各期應當一致，不得隨意變更。

Article 13 Accounting methods used shall be consistent from one period to the other and shall not be arbitrarily changed.

如確有必要變更，應當將變更的情況、變更的原因及其對企業(yè)財務狀況和經(jīng)營成果的影響，在財務報告中說明。

Where changes are absolutely necessary. the changes and reasons therefor and their impact on an enterprise's financial position and operating results, shall be indicated in the financial statements.

第十四條　會計核算應當及時進行。

Article 14 Accounting records and financial reports shall be prepared in a timely manner.

第十五條　會計記錄和會計報表應當清晰明了，便于理解和利用。

Article 15 Accounting records and financial statements shall be prepared in a clear, concise manner to facilitate understanding, examination and use.

第十六條　會計核算應當以權(quán)責發(fā)生制為基礎。

Article 16 The accrual basis of accounting shall be adopted in accounting records and financial reports.

第十七條　收入與其相關的成本、費用應當相互配比。

Article 17 Revenue shall be matched with related costs and expenses in accounting.

第十八條　會計核算應當遵循謹慎原則的要求，合理核算可以發(fā)生的損失和費用。

Article 18 Principle of prudence shall be followed, and possible loss and expense shall be reasonably determined.

第十九條　各項財產(chǎn)物資應當按取得時的實際成本計價。

Article 19 The values of all assets are to be recorded at historical costs at the time of acquisition.

物價變動時，除國家另有規(guī)定者外，不得調(diào)整其帳面價值。

The amount recorded in books of account shall not be adjusted even though a fluctuation in their value may occur, except otherwise stipulated by the State.

第二十條　會計核算應當合理劃分收益性支出與資本性支出。

Article 20 A clear distinction shall be reasonably drawn between revenue expenditures and capital expenditures.

凡支出的效益僅與本會計年度相關的，應當作為收益性支出；凡支出的效益與幾個會計年度相關的，應當作為資本性支出。

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 benefils to the enterprise last for several fiscal years.