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Accounting Criteria for Enterprises
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Chapter I General Provisions
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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.
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Article 2 These Criteria shall be applicable to all enterprises established within the territory of the People‘s Republic of China.
讑֜¨ä¸åŽäººæ°‘共和国境外的ä¸å›½æŠ•èµ„ä¼ä¸šåQˆä»¥ä¸‹ç®€¿U°å¢ƒå¤–ä¼ä¸šï¼‰åº”当按照本准则å‘国内有关部门¾~–报财务报告ã€?/P>
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.
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Article 3 Accounting systems of enterprises shall be formulated in compliance with these Criteria.
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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.
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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.
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Article 6 An enterprise shall account for its business activities and prepare its financial statements in distinct accounting periods.
会计期间分äØ“òq´åº¦ã€å£åº¦å’Œæœˆä†¾ã€‚年度ã€å£åº¦å’Œæœˆä†¾çš„è“v讫日期采用公历日期ã€?/P>
Accounting periods may be a fiscal year, a quarter, or a month, commencing on the first days thereof according to the Gregorian calendar.
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Article 7 The Renminbi shall be the bookkeeping base currency.
业务收支以外å¸äØ“ä¸Èš„ä¼ä¸šåQŒä¹Ÿå¯ä»¥é€‰å®šæŸç§å¤–å¸ä½œäØ“è®°å¸æœ¬ä½å¸ï¼Œä½†ç¼–制的会计报表应当折算ä¸ÞZhæ°‘å¸åæ˜ ã€?/P>
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ä¼ä¸šå‘国内有关部门编报会计报表，应当折算ä¸ÞZhæ°‘å¸åæ˜ ã€?/P>
Enterprises abroad shall convert their foreign currency business transactions into Renminbi in preparing financial statements to the relevant domestic departments.
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Article 8 The debit and credit double entry bookkeeping technique is to be adopted for recording all accounting transactions.
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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.
外商投资ä¼ä¸šå’Œå¤–国ä¼ä¸šä¹Ÿå¯ä»¥åŒæ—¶ä½¿ç”¨æŸç§å¤–国文å—ã€?/P>
And a foreign language may also be used concurrently by enterprises with foreign investment or foreign enterprises.
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Chapter II General Principles
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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.
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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.
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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.
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Article 13 Accounting methods used shall be consistent from one period to the other and shall not be arbitrarily changed.
如确有必è¦å˜æ›ß_¼Œåº”当ž®†å˜æ›´çš„情况ã€å˜æ›´çš„åŽŸå› åŠå…¶å¯¹ä¼ä¸šèƒ¦åŠ¡çŠ¶å†µå’Œ¾lè¥æˆæžœçš„媄å“，在胦务报告ä¸è¯´æ˜Žã€?/P>
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.
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Article 14 Accounting records and financial reports shall be prepared in a timely manner.
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Article 15 Accounting records and financial statements shall be prepared in a clear, concise manner to facilitate understanding, examination and use.
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Article 16 The accrual basis of accounting shall be adopted in accounting records and financial reports.
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Article 17 Revenue shall be matched with related costs and expenses in accounting.
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Article 18 Principle of prudence shall be followed, and possible loss and expense shall be reasonably determined.
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Article 19 The values of all assets are to be recorded at historical costs at the time of acquisition.
物äh(hu¨¢n)å˜åŠ¨æ—Óž¼Œé™¤å›½å®¶å¦æœ‰è§„定者外åQŒä¸å¾—调整其å¸é¢ä»·å€¹{€?/P>
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.
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Article 20 A clear distinction shall be reasonably drawn between revenue expenditures and capital expenditures.
凡支出的效益仅与本会计年度相关的åQŒåº”å½“ä½œä¸ºæ”¶ç›Šæ€§æ”¯å‡ºï¼›å‡¡æ”¯å‡ºçš„æ•ˆç›Šä¸Žå‡ ä¸ªä¼šè®¡å¹´åº¦ç›¸å…³çš„åQŒåº”当作ä¸ø™µ„本性支出ã€?/P>
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.
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Article 21 Financial statements shall reflect comprehensively the financial position and operating results of an enterprise.
对于é‡è¦çš„绋¹Žä¸šåŠ¡ï¼Œåº”当å•ç‹¬åæ˜ ã€?/P>
Transactions relating to major economic activities are to be identified and separately reported in financial statements.
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Chapter III Assets
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Article 22 Assets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise, including all property, claims, and other rights.
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Article 23 Assets shall normally be divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.
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Arliele 24 Current assets refer to those assets which will be realized or consumed within one year or within an operating cycle longer than a year, including cash, cash deposits, short-term investments, receivables, prepayments, and inventories, etc.
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Article 25 Cash and all kinds of deposits shall he accounted for according to the actual amount of receipt and payment.
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Article 26 Short-term investments refer to various marketable securities, which can be realized at any time and will be held less than a year, as well as other investment with a life of no longer than a year.
有äh(hu¨¢n)è¯åˆ¸åº”按å–得时的实际æˆæœ¬è®°å¸ã€?/P>
Marketable securities shall be accounted for according to historical cost as obtained.
当期的有仯‚¯åˆ¸æ”¶ç›Šï¼Œä»¥åŠæœ‰äh(hu¨¢n)è¯åˆ¸è½¬è®©æ‰€å–得的收入与å¸é¢æˆæœ¬çš„å·®é¢ï¼Œè®¡å…¥å½“期æŸç›Šã€?/P>
Income reeeived or receivable from marketable securities in currenl period and the difference between the receipt obtained from securities sold and book cost shall be all accounted for as current profit or loss.
çŸæœŸæŠ•èµ„应当以å¸é¢ä½™é¢åœ¨ä¼šè®¡æŠ¥è¡¨ä¸åˆ—½Cºã€?/P>
Short-term investments shall be itemized and shown in book balance in financial statement.
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Article 27 Receivables and prepayments shall include: notes receivable, accounts receivable, other receivables, accounts prepaid and prepaid expenses, etc.
应收åŠé¢„付款™å¹åº”当按实际å‘生é¢è®°å¸ã€?/P>
Receivables and prepayments shall be accounted for according to actual amount.
应收å¸æ¬¾å¯ä»¥è®¡æåå¸å‡†å¤‡é‡‘ã€?/P>
Provision for bad debts may be set up on accounts receivable.
åå¸å‡†å¤‡é‡‘在会计报表ä¸ä½œä¸ºåº”收帋Ƅ¡š„备抵™å¹ç›®åˆ—示ã€?/P>
The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.
å„ç§åº”收åŠé¢„付款™å¹åº”当åŠæ—¶æ¸…½Ž—ã€å‚¬æ”Óž¼Œå®šæœŸä¸Žå¯¹æ–¹å¯¹å¸æ ¸å®žã€?/P>
All receivables and prepayments shall be cleared and collected in time, and shall be checked with relaled parties periodically.
¾lç¡®è®¤æ— æ³•æ”¶å›žçš„åº”æ”¶å¸æ¬¾åQŒå·²æåå¸å‡†å¤‡é‡‘的，应当冲销åå¸å‡†å¤‡é‡‘；未æåå¸å‡†å¤‡é‡‘çš„åQŒåº”当作为åå¸æŸå¤±ï¼Œè®¡å…¥å½“期æŸç›Šã€?/P>
Any accounts receivable, proved and confirmed to be definitely uncollectible, shall be recognized as bed debts and written off against provision for bad debts or charged to current profit or loss as bad debts loss, if such provision is not set up.
待摊费用应当按å—益期分摊åQŒæœªæ‘Šé”€ä½™é¢åœ¨ä¼šè®¡æŠ¥è¡¨ä¸åº”当å•ç‹¬åˆ—示ã€?/P>
Prepaid expenses shall be amortized according to period benefiting, and the balance shall be itemized and shown separately in financial statement.
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Article 28 Inventories refer to merchandise, finished goods, semifinished goods, goods in process, and all kinds of materials, fuels, containers, low-value and perishable articles and so on that stocked for the purpose of sale or production and consumption during the production operational process.
å„ç§å˜è´§åº”当按å–得时的实际æˆæœ¬è®°å¸ã€‚采用计划æˆæœ¬æˆ–者定é¢æˆæœ¬æ–¹æ³•è¿›è¡Œæ—¥å¸¸æ ¸½Ž—çš„åQŒåº”当按期结转其æˆæœ¬å·®å¼‚åQŒå°†è®¡åˆ’æˆæœ¬æˆ–者定é¢æˆæœ¬è°ƒæ•´äؓ实际æˆæœ¬ã€?/P>
All inventories shall be accounted for at historical cost as obtained. Those enterprises keep books at planned cost or norm cost in daily accounting shall account the cost variances and adjust planned cost or norm cost into historical cost periodically.
å„ç§å˜è´§å‘出æ—Óž¼Œä¼ä¸šå¯ä»¥æ ÒŽ(gu¨©)®å®žé™…情况åQŒé€‰æ‹©ä½¿ç”¨å…ˆè¿›å…ˆå‡ºæ³•ã€åŠ æƒåã^å‡æ³•ã€ç§»åŠ¨åã^å‡æ³•ã€ä¸ªåˆ«è®¡ä»äh³•½{‰æ–¹æ³•ç¡®å®šå…¶å®žé™…æˆæœ¬ã€?/P>
When delivering inventories, enterprises nay account for their actual cost under the following methods: first-in first-out, weighted average, moving average, specific identification, last-in first-out, etc.
å„ç§å˜è´§åº”当定期˜q›è¡Œæ¸…查盘点。对于å‘生的盘盈ã€ç›˜äºä»¥åŠè¿‡æ—¶ã€å˜è´¨æ¯æŸç‰éœ€è¦æŠ¥åºŸçš„åQŒåº”当åŠæ—¶è¿›è¡Œå¤„ç†ï¼Œè®¡å…¥å½“期æŸç›Šã€?/P>
All inventories shall be taken stock periodically. Any overage, shortage or out-of-date, deterioration and damage thai need to be scrapped shall be disposed within the year and accounted into current profit or loss.
å„ç§å˜è´§åœ¨ä¼šè®¡æŠ¥è¡¨ä¸åº”当以实际æˆæœ¬åˆ—½Cºã€?/P>
All the inventories shall be disclosed at historical cost financial statement.
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Article 29 Long-term investment refers to the investment not intended to be realized within a year, including shares investment, bonds investment and other investments.
è‚¡ç¥¨æŠ•èµ„å’Œå…¶ä»–æŠ•èµ„åº”å½“æ ¹æ®ä¸åŒæƒ…况，分别采用æˆæœ¬æ³•æˆ–æƒç›Šæ³•æ ¸½Ž—ã€?/P>
Shares investment and other investments shall be accounted for by cost method or equity method respectively, in accordance with different situation.
债券投资应当按实际支付的‹ÆùN¡¹è®°å¸ã€?/P>
Bonds investment shall be accounted for according to actual amount paid.
实际支付的款™å¹ä¸åŒ…括应计利æ¯çš„，应当ž®†è¿™éƒ¨åˆ†åˆ©æ¯å•ç‹¬è®°å¸ã€?/P>
The interest accrued contained in the actually paid amount shall be accounted for separately.
溢äh(hu¨¢n)或者折仯‚´å…¥çš„债券åQŒå…¶å®žé™…支付的äh(hu¨¢n)‹Æ¾ä¸Žå€ºåˆ¸é¢å€¼çš„å·®é¢åQŒåº”当在债券到期å‰åˆ†æœŸæ‘Šé”€ã€?/P>
Where bonds are acquired at a premium or discount, the difference between the cost and the face value of the bonds shall be amortized over the periods prior to maturity of the bonds.
债券投资å˜ç®‹æœŸå†…的应计利æ¯ï¼Œä»¥åŠå‡ºå”®æ—¶æ”¶å›žçš„本æ¯ä¸Žå€ºåˆ¸å¸é¢æˆæœ¬åŠå°šæœªæ”¶å›žåº”计利æ¯çš„å·®é¢åQŒåº”当计入当期æŸç›Šã€?/P>
Interest accrued during the period of bonds investment and the difference between the amount of principal and interest received on bonds sold and their book cost and interest accrued but not yet received shall be accounted for as current profit and loss.
长期投资应当在会计报表ä¸åˆ†é¡¹åˆ—示ã€?/P>
Long-term investment shall be itemized and shown separately in financial statements.
一òq´å†…到期的长期投资，应当在æµåŠ¨èµ„产下å•åˆ—™å¹ç›®åæ˜ ã€?/P>
Long-term investment matured within a year shall be itemized in the financial statements separately under the caption of current assets.
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Article 30 Fixed assets refer to the assets whose service life is over one year, unit value is above the prescribed standards and where original physical form remains during the process of utilization, including buildings and structures, machinery and equipment, transportation equipment, tools and implements, etc.
固定资äñ”应当按å–得时的实际æˆæœ¬è®°å¸ã€‚在固定资äñ”ž®šæœªäº¤ä»˜ä½¿ç”¨æˆ–者已投入使用但尚未办ç†ç«£å·¥å†³½Ž—之å‰å‘生的固定资äñ”的借款利æ¯å’Œæœ‰å…Œ™´¹ç”¨ï¼Œä»¥åŠå¤–å¸å€Ÿæ¬¾çš„汇兑差é¢ï¼Œåº”当计入固定资äñ”ä»·å€û|¼›åœ¨æ¤ä¹‹åŽå‘生的借款利æ¯å’Œæœ‰å…Œ™´¹ç”¨åŠå¤–å¸å€Ÿæ¬¾çš„汇兑差é¢ï¼Œåº”当计入当期æŸç›Šã€?/P>
Fixed assets shall be accounted for at historical cost as obtained. Interest of loan and other related expenses for acquiring fixed assets, and the exchange difference from conversion of foreign currency loan, if incurred before the assets having been put into operation or after been put into operation but before the final account for completed project is made, shall be accounted as fixed assets value; if incurred after that, shall be accounted into current profit or loss.
接å—æèµ çš„å›ºå®šèµ„äº§åº”æŒ‰ç…§åŒç±»èµ„äñ”的市åœÞZh(hu¨¢n)æ ¼æˆ–è€…æœ‰å…›_‡æ®ç¡®å®šå›ºå®šèµ„产äh(hu¨¢n)倹{€‚接å—æèµ å›ºå®šèµ„äº§æ—¶å‘生的儙å¹è´¹ç”¨ï¼Œåº”当计入固定资äñ”价倹{€?/P>
Fixed assets received as donations shall be accounted through evaluation with reference to the market price of similar assets or with relevant evidences. Expenses incurred on receiving those donated fixed assets, shall be accounted for as the fixed assets value.
èžèµ„¿UŸå…¥çš„å›ºå®šèµ„äº§åº”å½“æ¯”ç…§è‡ªæœ‰å›ºå®šèµ„äº§æ ¸½Ž—，òq¶åœ¨ä¼šè®¡æŠ¥è¡¨é™„注ä¸è¯´æ˜Žã€?/P>
Fixed assets financed by leasing shall be accounted mutatis mutandis to selfowned fixed assets and shall be indicated in notes to the financial statements.
固定资äñ”折旧应当æ ÒŽ(gu¨©)®å›ºå®šèµ„äñ”原倹{€é¢„计净ŒD‹å€¹{€é¢„计ä‹É用年é™æˆ–预计工作é‡ï¼Œé‡‡ç”¨òq´é™òq›_‡æ³•æˆ–者工作é‡åQˆæˆ–产é‡åQ‰æ³•è®¡ç®—ã€?/P>
Depreciation on the fixed assets shall be accounted on the basis of the original cost, estimated residual value, estimated useful life and working capacity, according to the straight line method or the working capacity (or output) method.
如符åˆæœ‰å…Œ™§„定，也å¯é‡‡ç”¨åŠ 速折旧法ã€?/P>
If conforming to relevant regulations, accelerated depreciation method may be adopted.
固定资äñ”的原倹{€ç¯è®¡æŠ˜æ—§å’Œå‡€å€û|¼Œåº”当在会计报表ä¸åˆ†åˆ«åˆ—示ã€?/P>
The original value, accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement.
ä¸ø™´å»ºå›ºå®šèµ„产或者对固定资äñ”˜q›è¡Œæ›´æ–°æ”šw€ å‘生的实际支出åQŒåº”当在会计报表ä¸å•ç‹¬åˆ—½Cºã€?/P>
The actual expenditures incurred for the purpose of acquiring or updating and conducting technical reforming on the fixed assets, shall be itemized and shown separately in financial statement.
固定资äñ”应当定期˜q›è¡Œæ¸…查盘点åQŒå¯¹äºŽå›ºå®šèµ„产盘盈ã€ç›˜äºçš„净å€ég»¥åŠæŠ¥åºŸæ¸…ç†æ‰€å‘生的净æŸå¤±åº”当计入当期æŸç›Šã€?/P>
The fixed assets shall be taken inventory periodically. The net profit or loss incurred in discard and disposal, and also overage, shortage of fixed assets shall be accounted into current profit and loss.
½W¬ä¸‰å一æ¡ã€€æ— åŞ资äñ”是指ä¼ä¸šé•¿æœŸä½¿ç”¨è€Œæ²¡æœ‰å®žç‰©åÅžæ€çš„资äñ”åQŒåŒ…括专利æƒã€éžä¸“利技术ã€å•†æ ‡æƒã€è‘—作æƒã€åœŸåœîC‹É用æƒã€å•†èª‰ç‰ã€?/P>
Article 31 Intangible assets refer to assets that are used by an enterprise for a long term without material state, including patents, non-patented technology, trademark, copyrights, right to use land sites, and goodwill, etc.
è´å…¥çš„æ— å½¢èµ„äº§ï¼Œåº”å½“æŒ‰å®žé™…æˆæœ¬è®°å¸ï¼›æŽ¥å—投资å–å¾—çš„æ— å½¢èµ„äº§ï¼Œåº”å½“æŒ‰ç…§è¯„ä¼°¼‹®è®¤æˆ–者或åˆåŒ¾U¦å®šçš„äh(hu¨¢n)æ ÆD®°å¸ï¼›
Intangible assets purchased shall be accounted for at actual cost. Intangible assets received from investors shall be accounted for at the assessed value recognized or the amount specified in the contract.
自行开å‘çš„æ— åŞ资äñ”åQŒåº”当按开å‘过½E‹ä¸å®žé™…å‘生的支出数记å¸ã€?/P>
Self-developed intangible assets shall be accounted at actual cost in the development process.
å„ç§æ— åŞ资äñ”应当在å—益期内分期åã^å‡æ‘Šé”€åQŒæœªæ‘Šé”€ä½™é¢åœ¨ä¼šè®¡æŠ¥è¡¨ä¸åˆ—示ã€?/P>
All intangible assets shall be averagely amortized over the periods benefited from such expenditures and the unamortized balance shall be itemized and shown in financial statements.
½W¬ä¸‰å二æ¡ã€€é€’åšg资äñ”是指ä¸èƒ½å…¨éƒ¨è®¡å…¥å½“å¹´æŸç›ŠåQŒåº”当在以åŽòq´åº¦å†…分期摊销的儙å¹è´¹ç”¨ï¼ŒåŒ…括开办费ã€ç§Ÿå…¥å›ºå®šèµ„产的改良支出½{‰ã€?/P>
Article 32 Deferred assets refer to all the expenses that cannot be accounted into current profit or loss totally but should be periodically amortized in future years, including starting expenses, expenditures incurred in major repair and improvement of the rented fixed assets, etc.
ä¼ä¸šåœ¨ç¹å»ºæœŸå†…实际å‘生的å„项费用åQŒé™¤åº”计入有兌™ƒ¦äº§ç‰©èµ„äh(hu¨¢n)å€ÆD€…外åQŒåº”当作为开办费入å¸ã€?/P>
The expenses incurred to an enterprise during its preparation period shall be accounted for as starting expenses except those that shall be accounted into related property or material value.
开办费应当在ä¼ä¸šå¼€å§‹ç”Ÿäº§ç»è¥ä»¥åŽçš„一定年é™å†…分期òq›_‡æ‘Šé”€ã€?/P>
The starting expenses shall be averagely amortized in a certain period of years after the operation starts.
¿UŸå…¥å›ºå®šèµ„äñ”改良支出应当在租èµæœŸå†…åã^å‡æ‘Šé”€ã€?/P>
Expenditures incurred on major repair and improvement of the rented fixed assets shall be averagely amortized during the period of leasing.
å„ç§é€’åšg资äñ”的未摊销余é¢åº”当在会计报表ä¸åˆ—示ã€?/P>
All deferred assets shall be shown separately in accounting statements by its balance not yet amortized.
½W¬ä¸‰å三æ¡ã€€å…¶ä»–资äñ”是指除以上儙å¹ç›®ä»¥å¤–的资产ã€?/P>
Article 33 Other assets refer to the assets except all items mentioned above.
½W¬å››ç« 　负å€?/P>
Chapter IV Liabilities
½W¬ä¸‰åå››æ¡ã€€è´Ÿå€ºæ˜¯ä¼ä¸šæ‰€æ‰¿æ‹…的能以货å¸è®¡é‡ã€éœ€ä»¥èµ„产或力_Š¡å¿ä»˜çš„债务ã€?/P>
Article 34 Liabilities are debts borne by an enterprise, measurable by money value, which is to be paid to a creditor in assets, or services.
½W¬ä¸‰å五æ¡ã€€è´Ÿå€ºåˆ†ä¸ºæµåŠ¨è´Ÿå€ºå’Œé•¿æœŸè´Ÿå€ºã€?/P>
Article 35 Liabilities are generally classified into current liabilities and long-term liabilities.
½W¬ä¸‰åå…æ¡ã€€‹¹åŠ¨è´Ÿå€ºæ˜¯æŒ‡å°†åœ¨ä¸€òq´æˆ–者超˜q‡ä¸€òq´çš„一个è¥ä¸šå‘¨æœŸå†…å¿è¿˜çš„债务åQŒåŒ…括çŸæœŸå€Ÿæ¬¾ã€åº”付票æ®ã€åº”付帋ƾã€é¢„收货‹Æ¾ã€åº”付工资ã€åº”交税金ã€åº”付利润ã€å…¶ä»–应付款ã€é¢„æ费用ç‰ã€?/P>
Article 36 Current liabilities refer to the debts which will be paid off within one year or an operating cycle longer than a year, including short-term loans payable, notes payable, accounts payable, advances from customers, accrued payroll, taxes payable, profits payable, other payables, provision for expenses, etc.
å„项‹¹åŠ¨è´Ÿå€ºåº”当按实际å‘生数é¢è®°å¸ã€‚负债已¾lå‘生而数é¢éœ€è¦é¢„计确定的åQŒåº”当åˆç†é¢„计，待实际数é¢ç¡®å®šåŽåQŒè¿›è¡Œè°ƒæ•´ã€?/P>
All current liabilities shall be accounted for at actual amount incurred. Liabilities incurred but the amount to be estimated shall be accounted for dt a reasonable estimate, and then adjusted after the actual amount is given.
‹¹åŠ¨è´Ÿå€ºçš„ä½™é¢åº”当在会计报表ä¸åˆ†é¡¹åˆ—示ã€?/P>
Balance of current liabilities shall be itemized and shown in financial statements.
½W¬ä¸‰å七æ¡ã€€é•¿æœŸè´Ÿå€ºæ˜¯æŒ‡å¿˜q˜æœŸåœ¨ä¸€òq´æˆ–者超˜q‡ä¸€òq´çš„一个è¥ä¸šå‘¨æœŸä»¥ä¸Šçš„债务åQŒåŒ…括长期借款ã€åº”付债券åQŒé•¿æœŸåº”付款™å¹ç‰ã€?/P>
Article 37 Long-term liabilities refer to the debts which will be redeemed after one year or an operating cycle longer than a year, including long-term loans payable, bonds payable, long-term accounts payable, etc.
长期借款包括å‘金èžæœºæž„借款和å‘其他å•ä½å€Ÿæ¬¾ã€?/P>
Long-term loans payable include the loans borrowed from financial institutions and other units.
长期借款应当分别借款性质按实际å‘生的数é¢è®°å¸ã€?/P>
They shall be accounted independently according to the different characters of the loans and at the amount actually incurred.
å‘行债券æ—Óž¼Œåº”当按债券的é¢å€ÆD®°å¸ã€‚债券溢äh(hu¨¢n)或折价å‘行时åQŒå®žæ”¶äh(hu¨¢n)‹Æ¾ä¸Žé¢å€¼çš„å·®é¢åº”当å•ç‹¬æ ¸ç®—åQŒåœ¨å€ºåˆ¸åˆ°æœŸå‰åˆ†æœŸå†²å‡æˆ–è€…å¢žåŠ å„期的利æ¯æ”¯å‡ºã€?/P>
Bonds shall be accounted for at par value. When bonds are issued in premium or discount, the difference between the amount actually obtained and the par value shall be accounted independently, and be written off periodically or increasing the interest expenses of every period prior to the maturity of bonds.
长期应付‹ÆùN¡¹åŒ…括应付引进讑֤‡‹Æ¾ã€èžèµ„租入固定资产应付款½{‰ã€?/P>
Long-term accounts payable include accounts payable for importing equipments, accounts payable for fixed assets financed by leasing.
长期应付‹ÆùN¡¹åº”当按实际å‘生数é¢è®°å¸ã€?/P>
Long-term accounts payable shall be accounted at actual amounts.
长期负债应当按长期借款ã€åº”付债券ã€é•¿æœŸåº”付款™å¹åœ¨ä¼šè®¡æŠ¥è¡¨ä¸åˆ†™å¹åˆ—½Cºã€?/P>
Long term liabilities shall be itemized and shown as long-term loans, bonds payable, long-term accounts payable in financial statements.
ž®†äºŽä¸€òq´å†…到期å¿è¿˜çš„长期负债，应当在æµåŠ¨è´Ÿå€ÞZ¸‹å•åˆ—™å¹ç›®åæ˜ ã€?/P>
Long-term liabilities to be matured and payable within one year shall be shown as a separate item under the caption of current liabilities.
½W¬äº”ç« ã€€æ‰€æœ‰è€…æƒç›?/P>
Chapter V Owners�Equity
½W¬ä¸‰åå…«æ¡ã€€æ‰€æœ‰è€…æƒç›Šæ˜¯ä¼ä¸šæŠ•èµ„人对ä¼ä¸šå‡€èµ„äñ”的所有æƒåQŒåŒ…括ä¼ä¸šæŠ•èµ„äh对ä¼ä¸šçš„投入资本以åŠå½¢æˆçš„资本公¿U¯é‡‘ã€ç›ˆä½™å…¬¿U¯é‡‘和未分é…利润½{‰ã€?/P>
Article 38 Owners�equity refers to the ownership of the investors with respect to the net assets of an enterprise, including capital invested in by investors, capital reserve, surplus reserve, and undistributed profit, etc.
½W¬ä¸‰åä¹(ji¨¦)æ¡ã€€æŠ•å…¥èµ„本是投资者实际投入ä¼ä¸šç»è¥æ´»åŠ¨çš„å„ç§è´¢äñ”物资ã€?/P>
Article 39 Invested capital is the capital fund actually invested in the enterprise by its investors, whether it be in form of cash, physical goods or other assets for the operation of the enterprise.
投入资本应当按实际投资数é¢å…¥å¸ã€?/P>
Invested capital shall be accounted for at the amount actually invested.
股䆾制ä¼ä¸šå‘行股¼œ¨ï¼Œåº”当按股¼œ¨é¢å€ég½œä¸ø™‚¡æœ¬å…¥å¸ã€?/P>
Amount of shares issued by a share-holding enterprise shall be accounted for as equity at the face value of the shares issued.
国家拨给ä¼ä¸šçš„专™åÒŽ(gu¨©)‹¨‹Æ¾ï¼Œé™¤å¦æœ‰è§„定者外åQŒåº”当作为国家投资入å¸ã€?/P>
Special appropriation allocated by the government to an enterprise shall be accounted for as government investment unless otherwise stipulated.
½W¬å››åæ¡ã€€èµ„本公积金包括股本溢仗÷€æ³•å®šèƒ¦äº§é‡ä¼°å¢žå€¹{€æŽ¥å—æŸèµ 的资äñ”价值ç‰ã€?/P>
Article 40 Capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.
½W¬å››å一æ¡ã€€ç›ˆä½™å…¬ç§¯é‡‘是指按照国家有兌™§„定从利润ä¸æå–的公积金ã€?/P>
Article 41 Surplus reserve refers to the reserve fund set up from profit according to relevant State regulations.
盈余公积金应当按实际æå–æ•°è®°å¸ã€?/P>
Surplus reserve shall be accounted for at the amount actually set up.
½W¬å››å二æ¡ã€€æœªåˆ†é…利润是ä¼ä¸šç•™äºŽä»¥åŽòq´åº¦åˆ†é…的利润或待分é…利润ã€?/P>
Article 42 Undistributed profit refers to the profit reserved for future distribution or to be distributed.
½W¬å››å三æ¡ã€€æŠ•å…¥èµ„本ã€èµ„本公¿U¯é‡‘ã€ç›ˆä½™å…¬¿U¯é‡‘和未分é…利润的å„个项目，应当在会计报表ä¸åˆ†é¡¹åˆ—示ã€?/P>
Article 43 Invested capital, capital reserve, surplus reserve and undistributed profit shall be itemized and shown in financial statements.
如有未å×Iè¡¥äºæŸï¼Œåº”作为所有者æƒç›Šçš„å‡é¡¹åæ˜ ã€?/P>
Deficit not yet made up, if any, shall be shown as a deduction item of owners�equity.
½W¬å…ç« ã€€æ”¶å…¥
Chapter VI Revenue
½W¬å››åå››æ¡ã€€æ”¶å…¥æ˜¯ä¼ä¸šåœ¨é”€å”®å•†å“或者æ供劳务牾lè¥ä¸šåŠ¡ä¸å®žçŽ°çš„è¥ä¸šæ”¶å…¥ã€‚包括基本业务收入和其他业务收入ã€?/P>
Article 44 Revenue refers to the financial inflows to an enterprise as a result of the sale of goods and services, and other business activities of the enterprise, including basic operating revenue and other operating revenue.
½W¬å››å五æ¡ã€€ä¼ä¸šåº”当åˆç†¼‹®è®¤è¥ä¸šæ”¶å…¥çš„实玎ͼŒòq¶å°†å·²å®žçŽ°çš„收入按时入å¸ã€?/P>
Article 45 Enterprises shall rationally recognize revenue and account for the revenue on time.
ä¼ä¸šåº”当在å‘出商å“ã€æ供劳务，åŒæ—¶æ”¶è®«ä»äh¬¾æˆ–者å–得烦å–äh(hu¨¢n)‹Æ„¡š„å‡æ®æ—Óž¼Œ¼‹®è®¤è¥ä¸šæ”¶å…¥ã€?/P>
Enterprises shall recognize revenue when merchandise shipped, service provided as well as money collected or rights to collect money obtained.
长期工程åQˆåŒ…括劳务）åˆåŒåQŒä¸€èˆ¬åº”å½“æ ¹æ®å®Œæˆè¿›åº¦æ³•æˆ–者完æˆåˆåŒæ³•åˆç†¼‹®è®¤è¥ä¸šæ”¶å…¥ã€?/P>
Revenue of long-term project contract (including labour service) shall be reasonably recognized, in general, according to the completed progress method or the completed contract method.
½W¬å››åå…æ¡ã€€é”€å”®é€€å›žã€é”€å”®æŠ˜è®©å’Œé”€å”®æŠ˜æ‰£ï¼Œåº”作ä¸ø™¥ä¸šæ”¶å…¥çš„抵凙å¹ç›®è®°å¸ã€?/P>
Article 46 Return of sales, sales allowances and sales discount shall be accounted for as deduction item of operating revenue.
½W¬ä¸ƒç« 　费用
Chapter VII Expenses
½W¬å››å七æ¡ã€€è´¹ç”¨æ˜¯ä¼ä¸šåœ¨ç”Ÿäñ”¾l襘q‡ç¨‹ä¸å‘生的å„项耗费ã€?/P>
Article 47 Expenses refer to the outlays incurred by an enterprise in the course of production and operation.
½W¬å››åå…«æ¡ã€€ç›´æŽ¥ä¸ºç”Ÿäº§å•†å“å’Œæ供力_Š¡½{‰å‘生的直接人工ã€ç›´æŽ¥ææ–™ã€å•†å“进价和其他直接费用åQŒç›´æŽ¥è®¡å…¥ç”Ÿäº§ç»è¥æˆæœ¬ï¼›
Article 48 Expenses directly incurred by an enterprise in production and provision of service, including direct labour, direct materials, purchase price of commodities and other direct expenses shall be charged directly into the cost of production or operation;
ä¼ä¸šä¸ºç”Ÿäº§å•†å“å’Œæ供力_Š¡è€Œå‘生的å„项间接费用åQŒåº”å½“æŒ‰ä¸€å®šæ ‡å‡†åˆ†é…计入生产ç»è¥æˆæœ¬ã€?/P>
indirect expenses incurred in production and provision of service by an enterprise is to be allocated into the cost of production and operation, according to certain standards of allocation.
½W¬å››åä¹(ji¨¦)æ¡ã€€ä¼ä¸šè¡Œæ”¿½Ž¡ç†éƒ¨é—¨ä¸ºç»„¾l‡å’Œ½Ž¡ç†ç”Ÿäñ”¾l襋zÕdŠ¨è€Œå‘生的½Ž¡ç†è´¹ç”¨å’Œèƒ¦åŠ¡è´¹ç”¨ï¼Œä¸ºé”€å”®å’Œæ供力_Š¡è€Œå‘生进货费用ã€é”€å”®è´¹ç”¨ï¼Œåº”当作äؓ期间费用åQŒç›´æŽ¥è®¡å…¥å½“期æŸç›Šã€?/P>
Article 49 Administrative and financial expenses incurred by enterprise‘s administrative sectors for organizing and managing production and operation, purchase expenses on commodities purchased, and sales expenses for selling commodities and providing service, shall be directly accounted as periodic expense in the current profit and loss.
½W¬äº”åæ¡ã€€æœ¬æœŸæ”¯ä»˜åº”由本期和以åŽå„期负担的费用åQŒåº”å½“æŒ‰ä¸€å®šæ ‡å‡†åˆ†é…计入本期和以åŽå„期。本期尚未支付但应由本期负担的费用，应当预æ计入本期ã€?/P>
Article 50 The expenses paid in current period but attributable to the current and future periods shall be distributed and accounted into current and future periods. The expenses attributable to the current period but not yet paid in current period shall be recognized as accrued expenses of the current period.
½W¬äº”å一æ¡ã€€æˆæœ¬è®¡ç®—一般应当按月进行ã€?/P>
Article 51 Enterprises shall generally calculate products cost each month.
ä¼ä¸šå¯ä»¥æ ÒŽ(gu¨©)®ç”Ÿäñ”¾lè¥ç‰¹ç‚¹ã€ç”Ÿäº§ç»è¥ç»„¾l‡ç±»åž‹å’Œæˆæœ¬½Ž¡ç†çš„è¦æ±‚自行确定æˆæœ¬è®¡½Ž—方法。但一¾l确定，ä¸å¾—éšæ„å˜åŠ¨ã€?/P>
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.
½W¬äº”å二æ¡ã€€ä¼ä¸šåº”当按实际å‘生é¢æ ¸ç®—费用和æˆæœ¬ã€?/P>
Article 52 Enterprises shall calculate expenses and costs at the actual amounts incurred.
采用定é¢æˆæœ¬æˆ–者计划æˆæœ¬æ–¹æ³•çš„åQŒåº”当åˆç†è®¡½Ž—æˆæœ¬å·®å¼‚，月终¾~–制会计报表æ—Óž¼Œè°ƒæ•´ä¸ºå®žé™…æˆæœ¬ã€?/P>
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.
½W¬äº”å三æ¡ã€€ä¼ä¸šåº”当æ£ç¡®ã€åŠæ—¶åœ°ž®†å·²é”€å”®å•†å“å’Œæ供力_Š¡çš„æˆæœ¬ä½œä¸ø™¥ä¸šæˆæœ¬ï¼Œ˜qžåŒæœŸé—´è´¹ç”¨åQŒç»“转当期æŸç›Šã€?/P>
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.
½W¬å…«ç« 　利润
Chapter VIII Profit
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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.
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Operating profit is the balance of operating revenue after deducting operating cost, periodic expenses and all turnover taxes, surtax and fees.
投资净收益是ä¼ä¸šå¯¹å¤–投资收入å‡åŽÀLŠ•èµ„æŸå¤±åŽçš„ä½™é¢ã€?/P>
Net investment profit is the balance of income on external investment after deducting investment loss.
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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.
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Article 55 Loss incurred by an enterprise shall be made up according to the stipulated procedure.
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Article 56 Items that constitute the profits and the distribution of profits shall be itemized and shown separately in the financial statements.
仅有利润分é…æ–ÒŽ(gu¨©)¡ˆåQŒè€Œæœªæœ€åŽå†³å®šçš„åQŒåº”当将分é…æ–ÒŽ(gu¨©)¡ˆåœ¨ä¼šè®¡æŠ¥è¡¨é™„注ä¸è¯´æ˜Žã€?/P>
A distribution of profit plan which is not yet approved is to be identified in notes to the financial statements.
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Chapter IX Financial Reports
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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.
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Article 58 A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.
资äñ”è´Ÿå€ø™¡¨çš„项目，应当按资产，负债和所有者æƒç›Šçš„¾cÕdˆ«åQŒåˆ†™å¹åˆ—½Cºã€?/P>
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.
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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.
æŸç›Šè¡¨çš„™å¹ç›®åQŒåº”当按利润的构æˆå’Œåˆ©æ¶¦åˆ†é…å„项目分™å¹åˆ—½Cºã€?/P>
Items of the income statement should be arranged according to the formation and distribution of profit, and shall be shown item by item.
利润分é…部分å„个™å¹ç›®ä¹Ÿå¯ä»¥å¦è¡Œç¼–制利润分é…表ã€?/P>
Items of the profit distribution part of the income statement may be shown separately in a statement of profit distribution.
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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.
财务状况å˜åŠ¨è¡¨çš„™å¹ç›®åˆ†äØ“è¥è¿èµ„金æ¥æºå’Œè¥˜q资金è¿ç”¨ã€?/P>
Items of the statement of changes in financial position are divided into sources of working capital and application of working capital.
è¥è¿èµ„金æ¥æºä¸Žè¥˜q资金è¿ç”¨çš„å·®é¢ä¸ø™¥˜qèµ„é‡‘å¢žåŠ ï¼ˆæˆ–å‡ž®‘）净é¢ã€?/P>
The difference between the total sources and total applications is the net increase (or decrease) of the working capital.
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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.
ä¼ä¸šä¹Ÿå¯ä»¥ç¼–制现金æµé‡è¡¨åQŒåæ˜ èƒ¦åŠ¡çŠ¶å†ëŠš„å˜åŠ¨æƒ…况ã€?/P>
An enterprise may also prepare a cash flow statement to reflect the changes in its financial position.
现金‹¹é‡è¡¨æ˜¯åæ˜ ä¼ä¸šä¸€å®šä¼šè®¡æœŸé—´çŽ°é‡‘收支情å†ëŠš„会计报表ã€?/P>
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.
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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å–å‰åŽæœŸå¯¹æ¯”æ–¹å¼ç¼–列的åQŒä¸ŠæœŸçš„™å¹ç›®åˆ†ç±»å’Œå†…容与本期ä¸ä¸€è‡´çš„åQŒåº”当将上期数按本期™å¹ç›®å’Œå†…容，调整有关数å—ã€?/P>
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.
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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.
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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.
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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.
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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è¦ä¼šè®¡å¤„ç†æ–¹æ³•ï¼›
major accounting methods adopted;
会计处ç†æ–ÒŽ(gu¨©)³•çš„å˜æ›´æƒ…å†üc€å˜æ›´åŽŸå› 以åŠå¯¹è´¢åŠ¡çŠ¶å†µå’Œç»è¥æˆæžœçš„å½±å“åQ?/P>
changes in accounting methods, the reasons for the changes, and their impact on the financial position and operating results of the enterprise;
éžç»å¸¸æ€§é¡¹ç›®çš„说明åQ?/P>
description of unusual items;
会计报表ä¸æœ‰å…³é‡è¦é¡¹ç›®çš„明细资料åQ?/P>
detailed information relating to major items listed in the financial statements;
其他有助于ç†è§£å’Œåˆ†æžæŠ¥è¡¨éœ€è¦è¯´æ˜Žçš„事项ã€?/P>
and any other explanations necessary to provide users with a clear view and understanding of the financial statements.
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Chapter X Supplementary Provisions
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Article 65 The Ministry of Finance shall be responsible for the interpretation of these Criteria.
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Article 66 These Criteria shall be effective as of July 1,1993.