引言１．本准则规范中期财务报告的内容和编制中期财务报告应当遵循的确认与计量原则。定义２．本准则使用的下列术语，其定义为：（１）中期，指短于一个完整的会计年度的报告期间。（２）中期财务报告，指以中期为基础编制的财务报告。重要性３．企业在确认、计量和披露在中 Introduction 1. The Code standardizes the contents of the interim financial report and the principles of recognition and measurement that should be followed in preparing the interim financial report. Definition 2. The following terms used in this Code are defined as: (1) Medium term means the reporting period which is shorter than one full fiscal year. (2) Interim financial report refers to the financial report prepared on the medium-term basis. Importance 3. Enterprises in the confirmation, measurement and disclosure in