Accounting Standard for Business Enterprises企业会计准则 Basic Standard基本准则 Chapter 1 General Provisions第一章总则 Article 1 In accordance with The Accounting Law of the People’s Republic of China and other relevant laws and regulations, this Standard is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposes and to ensure the quality of accounting information. 第一条为了规范企业会计确认、计量和报告行为,保证会计信息质量,根据《中华人民共和国会计法》和其他有关法律、行政法规,制定本准则。 Article 2 This Standard shall apply to enterprises (panies) established within the People’s Republic of China. 第二条本准则适用于在中华人民共和国境内设立的企业(包括公司,下同)。 Article 3 Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard. 第三条企业会计准则包括基本准则和具体准则,具体准则的制定应当遵循本准则。 Article 4 An enterprise shall prepare financial reports. The objective of financial reports is to provide accounting information about the financial position, operating results and cash flows, etc. of the enterprise to the users of the financial reports, in order to show results of the management’s stewardship, and assist users of financial reports to make economic decisions. 第四条企业应当编制财务会计报告(又称财务报告,下同)。财务会计报告的目标是向财务会计报告使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息,反映企业管理层受托责任履行情况,有助于会计报告使用者作出经济决策。 Users of financial reports include investors, creditors
