企业会计准则 中英文.doc

企业会计准则（中英对照） {0企业会计准则}0{Accounting Criteria for Enterprises0} {0第一章　总则}0{Chapter I General Provisions0} {0第一条　为适应我国社会主义市场经济发展的需要，统一会计核算标准，保证会计信息质量，根据《中华人民共和国会计法》，制定本准则。}0{Article 1 In accordance with The Accounting Law of the Peoples 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.0} {0第二条　本准则适用于设在中华人民共和国境内的所有企业。}0{Article 2 These Criteria shall be applicable to all enterprises established within the territory of the Peoples Republic of China. 0} {0设在中华人民共和国境外的中国投资企业（以下简称境外企业）应当按照本准则向国内有关部门编报财务报告。}0{Chinese invested enterprises eslablished outside the territory of the Peoples 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.0} {0第三条　制定企业会计制度应当遵循本准则。}0{Article 3 Accounting systems of enterprises shall be formulated in compliance with these Criteria.0} {0第四条　会计核算应当以企业发生的各项经济业务为对象，记录和反映企业本身的各项生产经营活动。}0{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.0} {0第五条　会计核算应当以企业持续、正常的生产经营活动为前提。}0{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.0} {0第六条　会计核算应当划分会计期间，分期结算帐目和编制会计报表。}0{Article 6 An enterprise shall account for its business activities and prepare its financial statements in distinct accounting periods. 0} {0会计期间分为年度、季度和月份。年度、季度和月份的起讫日期采用公历日期。}0{Accounting periods may be a fiscal year, a quarter, or a month, commencing on the first days thereof according to the Gregorian calendar.0} {0第七条　会计核算以人民币为记帐本位币。}0{Article 7 The Renminbi shall be the bookkeeping base currency. 0} {0业