企業(yè)會(huì)計(jì)準(zhǔn)則(6)
第五十一條 成本計(jì)算一般應(yīng)當(dāng)按月進(jìn)行。
Article 51 Enterprises shall generally calculate products cost each month.
企業(yè)可以根據(jù)生產(chǎn)經(jīng)營(yíng)特點(diǎn)、生產(chǎn)經(jīng)營(yíng)組織類型和成本管理的要求自行確定成本計(jì)算方法。但一經(jīng)確定,不得隨意變動(dòng)。
Costing methods may 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 shall be made arbitrarily.
第五十二條 企業(yè)應(yīng)當(dāng)按實(shí)際發(fā)生額核算費(fèi)用和成本。
Article 52 Enterprises shall calculate expenses and costs at the actual amounts incurred.
采用定額成本或者計(jì)劃成本方法的,應(yīng)當(dāng)合理計(jì)算成本差異,月終編制會(huì)計(jì)報(bào)表時(shí),調(diào)整為實(shí)際成本。
Those adopting the norm cost method, or planned cost method in accounting for daily calculation shall reasonably calculate the cost variances, and adjust them into historical cost at the end of the month while preparing financial statements.
第五十三條 企業(yè)應(yīng)當(dāng)正確、及時(shí)地將已銷售商品和提供勞務(wù)的成本作為營(yíng)業(yè)成本,連同期間費(fèi)用,結(jié)轉(zhuǎn)當(dāng)期損益。
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.
第八章 利潤(rùn)
Chapter VIII Profit
第五十四條 利潤(rùn)是企業(yè)在一定期間的經(jīng)營(yíng)成果,包括營(yíng)業(yè)利潤(rùn)、投資凈收益和營(yíng)業(yè)外收支凈額。
Article 54 Profit is the operating results of an enterprise in an accounting period, including operating profit, net investment profit and net non-operating income.
營(yíng)業(yè)利潤(rùn)為營(yíng)業(yè)收入減去營(yíng)業(yè)成本、期間費(fèi)用和各種流轉(zhuǎn)稅及附加稅費(fèi)后的余額。
Operating profit is the balance of operating revenue after deducting operating cost, periodic expenses and all turnover taxes, surtax and fees.
投資凈收益是企業(yè)對(duì)外投資收入減去投資損失后的余額。
Net investment profit is the balance of income on external investment after deducting investment loss.
營(yíng)業(yè)外收支凈額是指與企業(yè)生產(chǎn)經(jīng)營(yíng)沒有直接關(guān)系的各種營(yíng)業(yè)外收入減營(yíng)業(yè)外支出后的余額。
Net non-operating income is the balance of non-operating income which have no direct relevance with the production and operation of an enterprise after deducting non-operating expenses.
第五十五條 企業(yè)發(fā)生虧損,應(yīng)當(dāng)按規(guī)定的程序彌補(bǔ)。
Article 55 Loss incurred by an enterprise shall be made up according to the stipulated procedure.
第五十六條 利潤(rùn)的構(gòu)成和利潤(rùn)分配的各個(gè)項(xiàng)目,應(yīng)當(dāng)在會(huì)計(jì)報(bào)表中分項(xiàng)列示。
Article 56 Items that constitute the profits and the distribution of profits shall be itemized and shown separately in the financial statements.
僅有利潤(rùn)分配方案,而未最后決定的,應(yīng)當(dāng)將分配方案在會(huì)計(jì)報(bào)表附注中說明。
A distribution of profit plan which is not yet approved is to be identified in notes to the financial statements.
第九章 財(cái)務(wù)報(bào)告
Chapter IX Financial Reports
第五十七條 財(cái)務(wù)報(bào)告是反映企業(yè)財(cái)務(wù)狀況和經(jīng)營(yíng)成果的書面文件,包括資產(chǎn)負(fù)債表、損益表、財(cái)務(wù)狀況變動(dòng)表(或者現(xiàn)金流量表)、附表及會(huì)計(jì)報(bào)表附注和財(cái)務(wù)狀況說明書。
Article 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.
第五十八條 資產(chǎn)負(fù)債表是反映企業(yè)在某一特定日期財(cái)務(wù)狀況的報(bào)表。
Article 58 A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.
資產(chǎn)負(fù)債表的項(xiàng)目,應(yīng)當(dāng)按資產(chǎn),負(fù)債和所有者權(quán)益的類別,分項(xiàng)列示。
Items of the balance sheet should be arranged according to the categories of assets, liabilities and owners' equity, and shall be shown item by item.
第五十九條 損益表是反映企業(yè)在一定期間的經(jīng)營(yíng)成果及其分配情況的報(bào)表。
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.
損益表的項(xiàng)目,應(yīng)當(dāng)按利潤(rùn)的構(gòu)成和利潤(rùn)分配各項(xiàng)目分項(xiàng)列示。
Items of the income statement should be arranged according to the formation and distribution of profit, and shall be shown item by item.
利潤(rùn)分配部分各個(gè)項(xiàng)目也可以另行編制利潤(rùn)分配表。
Items of the profit distribution part of the income statement may be shown separately in a statement of profit distribution.
第六十條 財(cái)務(wù)狀況變動(dòng)表是綜合反映一定會(huì)計(jì)期間內(nèi)營(yíng)運(yùn)資金來(lái)源和運(yùn)用及其增減變動(dòng)情況的報(bào)表。
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.
財(cái)務(wù)狀況變動(dòng)表的項(xiàng)目分為營(yíng)運(yùn)資金來(lái)源和營(yíng)運(yùn)資金運(yùn)用。
Items of the statement of changes in financial position are divided into sources of working capital and application of working capital.
營(yíng)運(yùn)資金來(lái)源與營(yíng)運(yùn)資金運(yùn)用的差額為營(yíng)運(yùn)資金增加(或減少)凈額。
The difference between the total sources and total applications is the net increase (or decrease) of the working capital.
營(yíng)運(yùn)資金來(lái)源分為利潤(rùn)來(lái)源和其他來(lái)源,并分項(xiàng)列示。營(yíng)運(yùn)資金運(yùn)用分為利潤(rùn)分配和其他用途,并分項(xiàng)列示。
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.
企業(yè)也可以編制現(xiàn)金流量表,反映財(cái)務(wù)狀況的變動(dòng)情況。
An enterprise may also prepare a cash flow statement to reflect the changes in its financial position.
現(xiàn)金流量表是反映企業(yè)一定會(huì)計(jì)期間現(xiàn)金收支情況的會(huì)計(jì)報(bào)表。
A cash flow statement is an accounting statement that reflects the condition of cash receipts and cash disbursements of an enterprise during a cerlain accounting period.
第六十一條 會(huì)計(jì)報(bào)表可以根據(jù)需要,采用前后期對(duì)比方式編列。
Article 61 Financial statements may, if necessary, be arranged in a way that the previous accounting period can be compared to the subsequent periods.
采取前后期對(duì)比方式編列的,上期的項(xiàng)目分類和內(nèi)容與本期不一致的,應(yīng)當(dāng)將上期數(shù)按本期項(xiàng)目和內(nèi)容,調(diào)整有關(guān)數(shù)字。
When so arranged, if the classification and contents of statement items of the previous accounting period are different from that of the current period, such items shall be adjusted in conformity with that of the current period.
第六十二條 會(huì)計(jì)報(bào)表應(yīng)當(dāng)根據(jù)登記完整、核對(duì)無(wú)誤的帳簿記錄和其它有關(guān)資料編制,做到數(shù)字真實(shí)、計(jì)算準(zhǔn)確、內(nèi)容完整、報(bào)送及時(shí)。
Article 62 Financial statements shall be prepared from the records of account books, completely recorded and correctly checked and other relevant information. It is required that they must be true and correct in figures, complete in contents and issue in time.
第六十三條 企業(yè)對(duì)外投資如占被投資企業(yè)資本總額半數(shù)以上,或者實(shí)質(zhì)上擁有被投資企業(yè)控制權(quán)的,應(yīng)當(dāng)編制合并會(huì)計(jì)報(bào)表。
Article 63 Consolidated financial statements shall be prepared by the enterprise, where it owns 50% or more of the total capital of the enterprise it has invested or otherwise owns the right of control over the invested enterprise.
特殊行業(yè)的企業(yè)不宜合并的,可不予合并,但應(yīng)當(dāng)將其會(huì)計(jì)報(bào)表一并報(bào)送。
Financial statements of an invested enterprise engaged in special line of business not suitable for consolidation, may not be consolidated, but they shall be submitted together.
第六十四條 會(huì)計(jì)報(bào)表附注是為幫助理解會(huì)計(jì)報(bào)表的內(nèi)容而對(duì)報(bào)表的有關(guān)項(xiàng)目等所作的解釋,其內(nèi)容主要包括:
Article 64 Notes to the financial statements are explanatory to related items in the financial statement of the enterprise concerned so as to facilitate understanding of the contents of the statements, the contents of which shall mainly include:
所采用的主要會(huì)計(jì)處理方法;
major accounting methods adopted;
會(huì)計(jì)處理方法的變更情況、變更原因以及對(duì)財(cái)務(wù)狀況和經(jīng)營(yíng)成果的影響;
changes in accounting methods, the reasons for the changes, and their impact on the financial position and operating results of the enterprise;
非經(jīng)常性項(xiàng)目的說明;
description of unusual items;
會(huì)計(jì)報(bào)表中有關(guān)重要項(xiàng)目的明細(xì)資料;
detailed information relating to major items listed in the financial statements;
其他有助于理解和分析報(bào)表需要說明的事項(xiàng)。
and any other explanations necessary to provide users with a clear view and understanding of the financial statements.
第十章 附則
Chapter X Supplementary Provisions
第六十五條 本準(zhǔn)則由財(cái)政部負(fù)責(zé)解釋。
Article 65 The Ministry of Finance shall be responsible for the interpretation of these Criteria.
第六十六條 本準(zhǔn)則自一九九三年七月一日起施行。
Article 66 These Criteria shall be effective as of July 1,1993.
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