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第一章总则 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。 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。 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。 第三条制定企业会计制应当遵循本准则。 第四条会计核算应当以企业发行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。 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。 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。会计期间分为年度、季度和月份。年度、季度和月份的起迄日期采用公历日期。 第七条会计核算以人民币为记帐本位币。业务
Chapter I General Provisions Article 1 These Guidelines are formulated in accordance with the Accounting Law of the People’s Republic of China in order to meet the needs of the socialist market economy in China, unify accounting standards and ensure the quality of accounting information. Article 2 This standard applies to all enterprises located in the territory of the People’s Republic of China. China-invested enterprises located outside the People’s Republic of China (hereinafter referred to as offshore enterprises) shall compile financial reports to the relevant domestic authorities in accordance with these Guidelines. Article 3 The formulation of enterprise accounting system shall follow these guidelines. Article 4 Accounting shall be based on the various economic businesses issued by the enterprise, and shall record and reflect all the production and business activities of the enterprise itself. Article 5 Accounting shall be based on the continuous and normal production and business activities of the enterprise. Article 6 Accounting shall be divided into accounting periods, installments of accounts and preparation of accounting statements. Accounting period is divided into annual, quarterly and monthly. The year, quarter, and month dates are based on the Gregorian calendar. Article VII of the accounting accounting to RMB as the accounting currency. business