1英文企业会计准则基本准则.docx

1英文企业会计准则基本准则.docx

《1英文企业会计准则基本准则.docx》由会员分享，可在线阅读，更多相关《1英文企业会计准则基本准则.docx（14页珍藏版）》请在冰点文库上搜索。

1英文企业会计准则基本准则

BasicStandard

chapter1GeneralProvisions

Article1InaccordancewithTheAccountingLawofthePeople’sRepublicofChinaandotherrelevantlawsandregulations,thisStandardisformulatedtoprescribetherecognition,measurementandreportingactivitiesofenterprisesforaccountingpurposesandtoensurethequalityofaccountinginformation.　　

Article2ThisStandardshallapplytoenterprises（includingcompanies）establishedwithinthePeople’sRepublicofChina.　

　　Article3AccountingStandardsforBusinessEnterprisesincludetheBasicStandardandSpecificStandards.SpecificStandardsshallbeformulatedinaccordancewiththisStandard.

Article4Anenterpriseshallpreparefinancialreports.Theobjectiveoffinancialreportsistoprovideaccountinginformationaboutthefinancialposition,operatingresultsandcashflows,etc.oftheenterprisetotheusersofthefinancialreports,inordertoshowresultsofthemanagement’sstewardship,andassistusersoffinancialreportstomakeeconomicdecisions.

Usersoffinancialreportsincludeinvestors,creditors,governmentanditsrelevantdepartmentsaswellasthepublic.

Article5Anenterpriseshallrecognizemeasureandreporttransactionsoreventsthattheenterpriseitselfhasoccurred.

Article6Inperformingrecognition,measurementandreportingforaccountingpurposes,anenterpriseshallbeassumedtobeagoingconcern.

Article7Anenterpriseshallclosetheaccountsandpreparefinancialreportsforeachseparateaccountingperiod.

Accountingperiodsaredividedintoannualperiods（yearly）andinterimperiods.Aninterimperiodisareportingperiodshorterthanafullaccountingyear.

Article8Accountingmeasurementshallbebasedonunitofcurrency.

Article9Recognition,measurementandreportingforaccountingpurposesshallbeonanaccrualbasis.

Article10Anenterpriseshalldeterminetheaccountingelementsbasedontheeconomiccharacteristicsofthetransactionsorevents.Accountingelementsincludeassets,liabilities,owners’equity,revenue,expensesandprofit.

Article11Anenterpriseshallapplythedoubleentrymethod（i.e.debitandcredit）forbookkeepingpurposes.

Chapter2QualitativeRequirementsofAccountingInformation

Article12Anenterpriseshallrecognize,measureandreportforaccountingpurposestransactionsoreventsthathaveactuallyoccurred,tofaithfullyrepresenttheaccountingelementswhichsatisfyrecognitionandmeasurementrequirementsandotherrelevantinformation,andensuretheaccountinginformationistrue,reliableandcomplete.

Article13Accountinginformationprovidedbyanenterpriseshallberelevanttotheneedsoftheusersoffinancialreportsinmakingeconomicdecisions,byhelpingthemevaluateorforecastthepast,presentorfutureeventsoftheenterprise.

Article14Accountinginformationprovidedbyanenterpriseshallbeclearandexplicable,sothatitisreadilyunderstandableanduseabletotheusersoffinancialreports.

Article15Accountinginformationprovidedbyenterprisesshallbecomparable.Anenterpriseshalladoptconsistentaccountingpoliciesforsameorsimilartransactionsoreventsthatoccurredindifferentperiodsandshallnotchangethepoliciesarbitrarily.Ifachangeisrequiredorneeded,detailsofthechangeshallbeexplainedinthenotes.

Differententerprisesshalladoptprescribedaccountingpoliciestoaccountforsameorsimilartransactionsoreventstoensureaccountinginformationiscomparableandpreparedonaconsistentbasis.

Article16Anenterpriseshallrecognize,measureandreporttransactionsoreventsbasedontheirsubstance,andnotmerelybasedontheirlegalform.

Article17Accountinginformationprovidedbyanenterpriseshallreflectallimportanttransactionsoreventsthatrelatetoitsfinancialposition,operatingresultsandcashflows.

Article18Anenterpriseshallexerciseprudenceinrecognition,measurementandreportingoftransactionsorevents.Itshallnotoverstateassetsorincomenorunderstateliabilitiesorexpenses.

Article19Anenterpriseshallrecognize,measureandreporttransactionsoreventsoccurredinatimelymannerandshallneitherbringforwardnordefertheaccounting.

Chapter3Assets

Article20Anassetisaresourcethatisownedorcontrolledbyanenterpriseasaresultofpasttransactionsoreventsandisexpectedtogenerateeconomicbenefitstotheenterprise.

“Pasttransactionsorevents”mentionedinprecedingparagraphincludeacquisition,production,constructionorothertransactionsorevents.Transactionsoreventsexpectedtooccurinthefuturedonotgiverisetoassets.

“Ownedorcontrolledbyanenterprise”istherighttoenjoytheownershipofaparticularresourceor,althoughtheenterprisemaynothavetheownershipofaparticularresource,itcancontroltheresource.

“Expectedtogenerateeconomicbenefitstotheenterprise”isthepotentialtobringinflowsofcashandcashequivalents,directlyorindirectly,totheenterprise.第二十条资产是指企业过去的交易或者事项形成的、由企业拥有或者控制的、预期会给企业带来经济利益的资源。

　　前款所指的企业过去的交易或者事项包括购买、生产、建造行为或其他交易或者事项。

预期在未来发生的交易或者事项不形成资产。

　　由企业拥有或者控制，是指企业享有某项资源的所有权，或者虽然不享有某项资源的所有权，但该资源能被企业所控制。

　　预期会给企业带来经济利益，是指直接或者间接导致现金和现金等价物流入企业的潜力。

Article21AresourcethatsatisfiesthedefinitionofanassetsetoutinArticle20inthisstandardshallberecognizedasanassetwhenbothofthefollowingconditionsaremet:

（a）Itisprobablethattheeconomicbenefitsassociatedwiththatresourcewillflowtotheenterprise;and

（b）Thecostorvalueofthatresourcecanbemeasuredreliably.

Article22Anitemthatsatisfiesthedefinitionandrecognitioncriteriaofanassetshallbeincludedinthebalancesheet.Anitemthatsatisfiesthedefinitionofanassetbutfailstomeettherecognitioncriteriashallnotbeincludedinthebalancesheet.

Chapter4Liabilities

Article23Aliabilityisapresentobligationarisingfrompasttransactionsoreventswhichareexpectedtogiverisetoanoutflowofeconomicbenefitsfromtheenterprise.Apresentobligationisadutycommittedbytheenterpriseundercurrentcircumstances.Obligationsthatwillresultfromtheoccurrenceoffuturetransactionsoreventsarenotpresentobligationsandshallnotberecognizedasliabilities.

Article24AnobligationthatsatisfiesthedefinitionofaliabilitysetoutinArticle23inthisstandardshallberecognizedasaliabilitywhenbothofthefollowingconditionsaremet:

（a）Itisprobabletherewillbeanoutflowofeconomicbenefitsassociatedwiththatobligationfromtheenterprise;and

（b）Theamountoftheoutflowofeconomicbenefitsinthefuturecanbemeasuredreliably.

Article25Anitemthatsatisfiesthedefinitionandrecognitioncriteriaofaliabilityshallbeincludedinthebalancesheet.Anitemthatsatisfiesthedefinitionofaliabilitybutfailstomeettherecognitioncriteriashallnotbeincludedinthebalancesheet.3

Chapter5Owners’Equity

Article26Owners’equityistheresidualinterestintheassetsofanenterpriseafterdeductingallitsliabilities.

Owners’equityofacompanyisalsoknownasshareholders’equity.

Article27Owners’equitycomprisescapitalcontributedbyowners,gainsandlossesdirectlyrecognizedinowners’equity,retainedearningsetc.Gainsandlossesdirectlyrecognizedinowners’equityarethosegainsorlossesthatshallnotberecognizedinprofitorlossofthecurrentperiodbutwillresultinchanges（increasesordecreases）inowners’equity,otherthanthoserelatingtocontributionsfrom,orappropriationsofprofitto,equityparticipants.

Gainsareinflowsofeconomicbenefitsthatdonotariseinthecourseofordinaryactivitiesresultinginincreasesinowners’equity,otherthanthoserelatingtocontributionsfromowners.

Lossesareoutflowsofeconomicbenefitsthatdonotariseinthecourseofordinaryactivitiesresultingindecreasesinowners’equity,otherthanthoserelatingtoappropriationsofprofittoowners.

Article28Theamountofowners’equityisdeterminedbythemeasurementofassetsandliabilities.

Article29Anitemofowners’equityshallbeincludedinthebalancesheet.

Chapter6Revenue

Article30Revenueisthegrossinflowofeconomicbenefitsderivedfromthecourseofordinaryactivitiesthatresultinincreasesinequity,otherthanthoserelatingtocontributionsfromowners.

Article31Revenueisrecognizedonlywhenitisprobablethateconomicbenefitswillflowtotheenterprise,whichwillresultinanincreaseinassetsordecreaseinliabilitiesandtheamountoftheinflowofeconomicbenefitscanbemeasuredreliably.

Article32Anitemthatsatisfiesthedefinitionandrecognitioncriteriaofrevenueshallbeincludedintheincomestatement.

Chapter7Expenses

Article33Expensesarethegrossoutflowofeconomicbenefitsresultedfromthecourseofordinaryactivitiesthatresultindecreasesinowners’equity,otherthanthoserelatingtoappropriationsofprofitstoowners.

Article34Expensesarerecognizedonlywhenitisprobabletherewillbeoutflowofeconomicbenefitsfromtheenterprisewhichresultinareductionofitsassetsoranincreaseinliabilitiesandtheamountoftheoutflowofeconomicbenefitscanbemeasuredreliably.

Article35Directlyattributablecosts,suchasproductcosts,labourcosts,etc.incurredbyanenterpriseintheprocessofproductionofgoodsorrenderingofservicesshallberecognizedascostofgoodssoldorservicesprovidedandarechargedtoprofitorlossintheperiodinwhichtherevenuegeneratedfromtherelatedproductsorservicesarerecognized.Whereanexpenditureincurreddoesnotgenerateeconomicbenefits,orwheretheeconomicbenefitsderivedfromanexpendituredonotsatisfy,