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《Accounting Standard for Business Enterprises - Basic Standard》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫(kù)。
1、AccountingStandardforBusinessEnterprisesBasicStandardChapter1GeneralProvisionsArticle1InaccordancewithTheAccountingLawofthePeople’sRepublicofChinaandotherrelevantlawsandregulations,thisStandardisformulatedtoprescribetherecognition,measurementandreportingactivit
2、iesofenterprisesforaccountingpurposesandtoensurethequalityofaccountinginformation.Article2ThisStandardshallapplytoenterprises(includingcompanies)establishedwithinthePeople’sRepublicofChina.Article3AccountingStandardsforBusinessEnterprisesincludetheBasicStandard
3、andSpecificStandards.SpecificStandardsshallbeformulatedinaccordancewiththisStandard.Article4Anenterpriseshallpreparefinancialreports.Theobjectiveoffinancialreportsistoprovideaccountinginformationaboutthefinancialposition,operatingresultsandcashflows,etc.oftheen
4、terprisetotheusersofthefinancialreports,inordertoshowresultsofthemanagement’sstewardship,andassistusersoffinancialreportstomakeeconomicdecisions.Usersoffinancialreportsincludeinvestors,creditors,governmentanditsrelevantdepartmentsaswellasthepublic.Article5Anent
5、erpriseshallrecognizemeasureandreporttransactionsoreventsthattheenterpriseitselfhasoccurred.Article6Inperformingrecognition,measurementandreportingforaccountingpurposes,anenterpriseshallbeassumedtobeagoingconcern.Article7Anenterpriseshallclosetheaccountsandprep
6、arefinancialreportsforeachseparateaccountingperiod.Accountingperiodsaredividedintoannualperiods(yearly)andinterimperiods.Aninterimperiodisareportingperiodshorterthanafullaccountingyear.Article8Accountingmeasurementshallbebasedonunitofcurrency.Article9Recognitio
7、n,measurementandreportingforaccountingpurposesshallbeonanaccrualbasis.Article10Anenterpriseshalldeterminetheaccountingelementsbasedontheeconomiccharacteristicsofthetransactionsorevents.Accountingelementsincludeassets,liabilities,owners’equity,revenue,expensesan
8、dprofit.Article11Anenterpriseshallapplythedoubleentrymethod(i.e.debitandcredit)forbookkeepingpurposes.Chapter2QualitativeRequirementsofAccountingInformationArticle12Anenterp
