企业会计准则中英版

企业会计准则第8 号—-资产减值Accounting Standard for Business Enterprises No. 8 - Impairment of Assets第一章总则Chapter I General Provisions第一条为了规范资产减值的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。

Article 1 To standardize the confirmation and measurement of the impairment of assets，and the disclosure of relevant information, these Standards are formulated according to the Accounting Standard for Business Enterprises – Basic Standards。

第二条资产减值，是指资产的可收回金额低于其账面价值。

Article 2 The term ”impairment of assets” refers to that the recoverable amount of assets is lower than its carrying value.本准则中的资产，除了特别规定外,包括单项资产和资产组。

The assets as mentioned in these standards shall include single item assets and group assets.资产组，是指企业可以认定的最小资产组合，其产生的现金流入应当基本上独立于其他资产或者资产组产生的现金流入。

The term "group assets " refers to a minimum combination of assets that may be recognized by an enterprise，by which the flow-in cash generated shall be generally independent of those by other assets or group assets。

企业会计准则——基本准则Accounting Standard for Business Enterprises:Basic Standard第一章总则Chapter 1 General Provisions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 1 In accordance with The Accounting Law of the People’ s Republichinaof andC other relevant laws and regulations, this Standard is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposesand to ensure the quality of accounting information.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 2 This Standard shall apply to enterprises (including companies) established within the People’s Republic of China.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 3Accounting Standards for Business Enterprises include the Basic Standard andSpecific Standards. Specific Standards shall be formulated in accordance with this Standard.第四条企业应当编制财务会计报告(又称财务报告，下同)。

企业会计准则中英对照Enterprise Accounting StandardsThe EAS framework consists of a general standard that provides basic guidelines for accounting practices, and specific standards that cover various aspects of financial reporting. The specific standards include topics such as revenue recognition, inventory valuation, fixed asset accounting, and lease accounting, among others.EAS的框架包括一个通用准则，为会计实践提供基本指南，以及涵盖财务报告各个方面的具体准则。

具体准则包括收入确认、库存计价、固定资产会计和租赁会计等课题。

EAS的一个关键原则是权责发生制会计，要求企业在收入实现时记录收入，在费用发生时记录费用，而不受现金收付的时间的影响。

这一原则确保财务报表能够及时准确地反映企业的经济活动。

In addition to the accrual basis of accounting, the EAS also emphasizes the importance of fair value measurement. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Enterprises are requiredto measure certain financial instruments at fair value to provide users of financial statements with more relevant and reliable information.除了权责发生制会计，EAS还强调公允价值计量的重要性。

新发布企业会计准则目录(中英文对照版）企业会计准则目录Index for Accounting Standards for Business EnterprisesAnnounced February 2006Effective 2007 for Listed Companies1. 企业会计准则---------基本准则(Accounting Standard for Business Enterprises - Basic Standard)2. 企业会计准则第1 号---------存货(Accounting Standard for Business Enterprises No. 1 - Inventories)3. 企业会计准则第2 号---------长期股权投资(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments) 4. 企业会计准则第3 号---------投资性房地产(Accounting Standard for Business Enterprises No. 3 - Investment properties)5. 企业会计准则第4 号---------固定资产(Accounting Standard for Business Enterprises No. 4 - Fixed assets)6. 企业会计准则第5 号---------生物资产(Accounting Standard for Business Enterprises No. 5 - Biological assets)7. 企业会计准则第6 号---------无形资产(Accounting Standard for Business Enterprises No. 6 - Intangible assets)8. 企业会计准则第7 号---------非货币性资产交换(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary asset s)9. 企业会计准则第8 号---------资产减值(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)10. 企业会计准则第9 号---------职工薪酬(Accounting Standard for Business Enterprises No. 9 – Employee compensation )11. 企业会计准则第10 号--------企业年金基金(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)12. 企业会计准则第11 号--------股份支付(Accounting Standard for Business Enterprises No. 11 - Share-based payment)13. 企业会计准则第12 号--------债务重组(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)14. 企业会计准则第13 号--------或有事项(Accounting Standard for Business Enterprises No. 13 - Contingencies)15. 企业会计准则第14 号--------收入(Accounting Standard for Business Enterprises No. 14 - Revenue)16. 企业会计准则第15 号--------建造合同(Accounting Standard for Business Enterprises No. 15 - Construction contracts)17. 企业会计准则第16 号--------政府补助(Accounting Standard for Business Enterprises No. 16 - Government grants)18. 企业会计准则第17 号--------借款费用(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)19. 企业会计准则第18 号--------所得税(Accounting Standard for Business Enterprises No. 18 - Income taxes)20. 企业会计准则第19 号--------外币折算(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation) 21. 企业会计准则第20 号--------企业合并(Accounting Standard for Business Enterprises No. 20 - Business Combinations)22. 企业会计准则第21 号--------租赁(Accounting Standard for Business Enterprises No. 21 - Leases)23. 企业会计准则第22 号--------金融工具确认和计量(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement offinancial instruments)24. 企业会计准则第23 号--------金融资产转移(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)25. 企业会计准则第24 号--------套期保值(Accounting Standard for Business Enterprises No. 24 - Hedging)26. 企业会计准则第25 号--------原保险合同(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)27. 企业会计准则第26 号--------再保险合同(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)28. 企业会计准则第27 号--------石油天然气开采(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies and estimates, and correction of errors)30. 企业会计准则第29 号--------资产负债表日后事项(Accounting Standard for Business Enterprises No. 29 - Events occurring after thebalance sheet date)31. 企业会计准则第30 号--------财务报表列报(Accounting Standard for Business Enterprises No. 30 - Presentation of financialstatements)32. 企业会计准则第31 号--------现金流量表(Accounting Standard for Business Enterprises No. 31 - Cash flow statements)33. 企业会计准则第32 号--------中期财务报告(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)34. 企业会计准则第33 号--------合并财务报表(Accounting Standard for Business Enterprises No. 33 - Consolidated financialstatements)35. 企业会计准则第34 号--------每股收益(Accounting Standard for Business Enterprises No. 34 - Earnings per share)36. 企业会计准则第35 号--------分部报告(Accounting Standard for Business Enterprises No. 35 - Segment reporting)37. 企业会计准则第36 号--------关联方披露(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)38. 企业会计准则第37 号--------金融工具列报(Accounting Standard for Business Enterprises No. 37 - Presentation of financialinstruments)39. 企业会计准则第38 号--------首次执行企业会计准则(Accounting Standard for Business Enterprises No. 38 - First time adoption ofAccounting Standards for Business Enterprises)。

Accounting Standards for Business EnterprisesBasic StandardChapter 1 General ProvisionsArticle 1In 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.Article 2This Standard shall apply to enterprises (including companies) established within The People’s Republic of China.Article 3Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard.Article 4An enterprise shall prepare financial reports. The objective of financial reports is to provide accounting information about the financial position, operating result and cash flows, etc. of the enterprises to the users of the financial reports, in order to show results of management’s stewardship, and assist users of financial reports to make economic decision.Users of financial reports include investors, creditors, government and its relevant departments as well as the public.Article 5An enterprise shall recognize, measure and report transactions or events that the enterprise itself have occurred.Article 6In performing recognition, measurement and reporting for accounting purposes, an enterprise shall be assumed to be a going concern.Article 7An enterprise shall close the accounts and prepare financial reports for each separate accounting period.Accounting period is divided into annual periods (yearly) and interim periods. An interim period is a reporting period shorter than a full accounting year.Article 8Accounting measurement shall be based on unit of currency.Article 9Recognition, measurement and reporting for accounting purpose shall be on an accrual basis.Article 10An enterprise shall determine the accounting elements based on the economic characteristics of transactions or events. Accounting elements include assets, liabilities, owner’s equity, revenue, expenses and profit.Article 11An enterprise shall apply the double method (i.e. debit and credit) for bookkeeping purposes.Chapter 2 Qualitative Requirements of Accounting InformationArticle 12An enterprise shall recognize, measure, report for accounting purposes transactions or events that have actually occurred, to faithfully represent the accounting elements which satisfy recognition and measurement requirements and other relevant information, and ensure the accounting information is true, reliable and complete.Article 13Accounting information provided by enterprise shall be relevant to the needs of the users of financial reports in making economic decisions, by helping them evaluate or forecast the past, present or future events of the enterprise.Article 14Accounting information provided by an enterprise shall be clear and explicable, so that it is readily understandable and useable to the users of financial reports.Article 15Accounting information provided by enterprises shall be comparable.An enterprise shall adopt consistent accounting policies for same or similar transactions or events that occurred in different periods and shall not change the policies arbitrarily. If a change is required or needed, details of the change shall be explained in the notes.Different enterprises shall adopt prescribed accounting policies to account for same similar transactions or events to ensure accounting information is comparable and prepared on a consistent basis.Article 16An enterprise shall recognize, measure and report transactions or events based on their substance, and notmerely based on their legal form.Article 17Accounting information provided by an enterprise shall reflect all transactions or events that relate to its financial position, operating results and cash flows.Article 18An enterprise shall exercise prudence in recognition, measurement and reporting of transactions or events. It shall not overstate assets or income nor understate liabilities or expenses.Article 19An enterprise shall recognize, measure and report transactions and events occurred in a timely manner and shall neither bring forward no defer the accounting.Chapter 3 AssetsArticle 20An asset is resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise.Last transactions and events mentioned in preceding paragraph include acquisition, production, construction or other transactions or events. Transactions or events expected to occur in the future do not give rise to assets.Owned or controlled by an enterprise is the right to enjoy he ownership of a particular resource or, although the enterprise may not have the ownership of a particular resource, it can control the resource.Expected to generate economic benefits to the enterprise is the potential to bring inflows of cash and cash equivalents, directly or indirectly, to the enterprise.Article 21A resource that satisfies the definition of an asset set out in Article 20 in this standard shall be recognized as an asset when both of the following conditions are met.(a) it is probable that the economic benefits associated with that resource will flow to the enterprise; and(b) the cost or value of that resource can be measured reliably.Article 22An item that satisfies the definition and recognition criteria of an asset shall be included in the balance sheet. An item that satisfies the definition of an asset but fails to meet the recognition criteria shall not be included in the balance sheet.Chapter 4 LiabilitiesArticle 23A liability is a present obligation arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the enterprise.A present obligation is duty committed by the enterprise under current circumstance. Obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognized as liabilities.Article 24An obligation that satisfies the definition of a liability set out in Article 23 in the standard shall be recognized as a liability when both of the following conditions are met:(a)it is probable there will be an outflow of economic benefits associated with that obligation from the enterprise;and(b)the amount of the outflow of economic benefit in the future can be measured reliably.Article 25An item that satisfies the definition and recognition criteria of a liability shall be included in the balance sheet. An item that satisfies the definition of a liability but fails to meet the recognition criteria shall not be included in the balance sheet.Chapter 5 Owner’s EquityArticle 26Owner’s equity is the residual interest in the assets of an enterprise after deducting all its liabilities.Owner’s equity of a company is also known as shareholders’s equity.Article 27Owner’s equity comprises capital contributed by owners, gains and losses directly recognized in owner’s equity, retains earning etc.Gains and losses directly recognized in owner’s equity are those gains and losses that shall not be recognized in profit or loss of the current period but will result in changes (increases or decreases) in owner’s equity, other than those relating to contributions from, or appropriations of profit to equity participants.Gains are inflows of economic benefits that do not arise in the course of ordinary activities resulting in increases in owner’s equity, other than those relating to contributions from owners.Losses are outflows of economic benefits that do not arise in the course of ordinary activities resulting in decreasesThe amount of owner’s equity is determined by the measurement of assets and liabilities.Article 29An item of owner’s equity shall be included in the balance sheet.Chapter 6 RevenueArticle 30Revenue is the gross inflow of economic benefits derived from the course of ordinary activities that result in increases in equity, other than those relating to contributions from owners.Article 31Revenue is recognized only when it is probable that economic benefit will flow to the enterprise, which will result in an increase in assets or decrease in liabilities and the amount of inflow of economic benefits can be measured reliably.Article 32An item that satisfied the definition and recognition criteria of revenue shall be included in the income statement.Chapter 7 ExpenseArticle 33Expense is the gross outflow of economic benefits resulted from the course of ordinary activities that result in decrease in owner’s equity, other than those relating to appropriations of profits to owners.Article 34Expense are recognized only when it is probable there will be outflow of economic benefit from the enterprise which result in a reduction of its assets or an increase in liabilities and the amount of the outflow of economic benefits can be measured reliably.Article 35Directly attributable costs, such as product costs, labour costs, etc. incurred by an enterprise in the process of production of goods or rendering of services shall be recognized as cost of goods sold or services provided and are charged to profit or loss in the period in which the revenue generated from the related products or services areWhere an expenditure incurred does not generate economic benefits, or where the economic benefits derived from an expenditure do not satisfy, or cease to satisfy the recognition criteria of an asset, the expenditure shall be expensed when incurred and included in profit or loss of the current period.Transactions or events occurred which to the assumption of a liability without recognition of an asset shall be expensed when incurred and included in profit or loss of the current period.Article 36An item that satisfies the definition and recognition criteria of expense shall be included in the income statement.Chapter 8 ProfitArticle 37Profit is the operating result of an enterprise over a specific accounting period. Profit includes the net amount of revenue after deducting expenses, gains and losses directly recognized in profit of the current period, etc.Article 38Gains and losses directly recognized in profit of the current period are those gains and losses that shall be recognized in profit and losses directly which result in change (increases or decreases ) to owner’s equity, other than those relating to contributions from , or appropriations of profit to , owners.Article 39The amount of profit is determined by the measurement of the amount of revenue and expenses, gains and losses directly recognized in profit or loss in the current period.Article 40An item of profit shall be included in the income statement.Chapter 9 Accounting MeasurementArticle 41In recording accounting elements that meet the recognition criteria in the accounting books and records and presenting them in the accounting statements and the notes (hereinafter together as “financial statements”), an enterprise shall measure the accounting elements in accordance with the prescribed accounting measurement bases.Article 42Accounting measurement bases mainly comprise:a)Historical cost: Assets are recorded at the amount of cash or cash equivalents paid or the fair value ofthe consideration given to acquire them at the time of their acquisition. Liabilities are recorded at the amount of proceeds or assets received in exchange for the present obligation, the amount payable under contract for assuming the present obligation, or at the amount of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business.b)Replacement cost: Assets are carried at the amount of cash or cash equivalents that have to be paid if asame or similar asset was acquired currently. Liabilities are carried at the amount of cash or cash equivalents would be currently required to settle the obligation.c)Net realizable value: Assets are carried at the amount of cash or cash equivalents that could be obtainedby selling the asset in the ordinary course of business, less the estimated costs of completion, the estimated selling cost and related tax payments.d)Present value: Assets are carried at the present discounted value of the future net cash inflows that theitem is expected to generate from its continuing use and ultimate disposal. Liabilities are carried at present discount value of the future net cash outflows that are expected to be required to settle the liabilities within the expected settlement period.e)Fair value: Assets and liabilities are carried at the amount of which an asset could be exchanged, or aliability settled, between knowledgeable, willing parties in an arm’s length transaction.Article 43An enterprise shall generally adopt historical cost as the measurement basis for accounting elements. If the accounting elements are measured at replacement cost, net realizable value, present value or fair value, the enterprise shall ensure such amount can be obtained and reliably measured.Chapter 10 Financial ReportArticle 44A financial report is a document published by an enterprise to provide accounting information to reflect its financial position on a specific date and its operating result and cash flows for a particular accounting period, etc.A financial report includes accounting statement and notes and other information or data that shall be disclosed in financial reports. Accounting statements shall at least comprise a balance sheet, an income statement and a cash flow statement.A small enterprise need not include a cash flow statement when it prepares financial statement.Article 45A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.Article 46An income statement is an accounting statement that reflects the operating result of an enterprise for a certain accounting period.Article 47A cash flow statement is an accounting statement that reflects the inflows and outflows of cash and cash equivalents of an enterprise for a certain accounting period.Article 48Notes to the accounting statement are further explanations of items presented in the accounting statement, and explanations of items not presented in the accounting statements, etc.Chapter 11 Supplementary ProvisionsArticle 49The Ministry of Finance is responsible for the interpretation of this Standard.Article 50This standard becomes effective as from 1 January 2007.友情提示：方案范本是经验性极强的领域，本范文无法思考和涵盖全面，供参考!最好找专业人士起草或审核后使用。

企业会计准则2024中英对照Enterprise Accounting Standards 2024Chapter 1: General Principles1.1 Purpose and Basis1.2 Scope of ApplicationThis standard is applicable to all enterprises engaged in production or business activities in the People's Republic of China. The specific accounting treatment shall be determined based on the nature and size of the enterprise.Chapter 2: Accounting Assumptions2.1 Going Concern AssumptionEnterprises are assumed to continue operating in the foreseeable future. Therefore, accounting records and financial statements should be prepared on the basis of this assumption.2.2 Accrual Basis AssumptionTransactions and events are recorded based on their economic substance and are recognized in the accounting records and financial statements when they occur, rather than when cash is received or paid.Chapter 3: Recognition and Measurement of Assets, Liabilities, and Equity3.1 Recognition of AssetsAn asset should be recognized if it is probable that future economic benefits associated with the asset will flow to the enterprise and the cost or value of the asset can be reliably measured.3.2 Recognition of LiabilitiesA liability should be recognized if it is probable that an outflow of economic benefits will be required to settle the obligation and the amount of the obligation can be reliably measured.3.3 Measurement of AssetsAssets should be initially measured at cost. Subsequently, assets should be measured at cost less accumulated depreciation, impairment loss, or fair value if the fair value is reliably measurable.3.4 Measurement of LiabilitiesLiabilities should be measured at the amount of proceeds received or receivable in exchange for the obligation. If the amount received or receivable is not fair value, the present value of the future cash outflows should be used as the measurement basis.4.1 Revenue RecognitionRevenue should be recognized when it is probable that future economic benefits will flow to the enterprise, and the amount of revenue can be reliably measured.4.2 Expense RecognitionExpenses should be recognized when it is probable that an outflow of economic benefits will be required to settle the related obligations and the amount of the expense can bereliably measured.Chapter 5: Presentation and Disclosure of Financial Statements5.1 Balance SheetThe balance sheet should present the financial position of the enterprise at a particular date, presenting assets, liabilities, and equity.5.3 Statement of Cash FlowsThe statement of cash flows should provide information about the cash flows of the enterprise during a particular period, classified into operating activities, investing activities, and financing activities.Chapter 6: Consolidated Financial Statements6.1 Consolidation PrinciplesConsolidated financial statements should be prepared when an enterprise has control over another entity or entities.6.2 Consolidation Procedures7.1 Acquisition Method7.2 Goodwill。

企业会计准则中英版企业会计准则是指对于企业会计核算和财务报告所制定的基本规则和规范。

它的主要目的是为了保证企业会计信息的真实性、完整性和透明度，为投资者、债权人、股东和其他相关利益者提供准确的财务信息，以便作出决策和评价企业财务状况的依据。

下面是企业会计准则中英版的主要内容。

第一章：总则这一章主要介绍了企业会计准则的基本原则和适用范围。

企业会计准则的基本原则包括真实性、公允性、连续性、谨慎性和稳定性。

它还规定了企业会计准则适用的范围，包括各类企业和各种经济业务的会计核算和财务报告。

第二章：会计要素和计量这一章主要介绍了企业会计中的基本要素和计量方法。

基本要素包括资产、负债、所有者权益、收入和费用。

计量方法包括历史成本法、公允价值法和现值法等。

这一章还对企业会计中的会计准则和计量方法进行了具体的解释和说明。

第三章：会计准则和政策这一章主要介绍了企业会计中的准则和政策。

准则是指会计核算和财务报告的基本规则和规范，包括会计制度、会计政策和会计方法等。

政策是指企业根据实际情况和需要所采用的会计操作方法和处理方式。

这一章还对企业在会计核算和财务报告中应遵循的规定和要求进行了详细的说明。

第四章：会计核算和财务报告这一章主要介绍了企业在会计核算和财务报告中的具体内容和要求。

它包括会计凭证和原始凭证的管理、会计科目和账簿的设立、会计期间和会计年度的确定、财务报表和报表分析等。

这一章还对企业在会计核算和财务报告中应遵循的原则和规定进行了详细的说明。

第五章：财务预测与决策这一章主要介绍了企业在财务预测和决策中所应遵循的原则和方法。

它包括财务预测和决策的基本概念和过程、预测模型和方法、风险评估和控制等。

这一章还对企业在财务预测和决策中所需要的信息和数据进行了详细的说明。

第六章：监管和合规这一章主要介绍了企业会计中的监管和合规事项。

它包括会计监管的基本原则和机构、会计审计的要求和程序、会计内部控制的建立和运作等。

这一章还对企业在会计监管和合规中所需要履行的责任和义务进行了详细的说明。

企业会计准则第9号--职工薪酬 <westbank> Accounting Standard for Business Enterprises No. 9 - Employee Compensation财会[2006]第3号 <westbank> CaiKuai [2006] No. 3第一章总则 <westbank> Chapter I General Provisions第一条为了规范职工薪酬的确认、计量和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。

<westbank> Article 1To standardize the confirmation and measurement of the employee compensation, and the disclosure of relevant information, these Standards are formulated according to the Accounting Standard for Business Enterprises - Basic Standards.第二条职工薪酬，是指企业为获得职工提供的服务而给予各种形式的报酬以及其他相关支出。

职工薪酬包括： <westbank> Article 2The term " employee compensation " refers to all kinds of payments and other relevant expenditures given by enterprises in exchange of the services offered by the employees. The employee compensation shall include:（一）职工工资、奖金、津贴和补贴； <westbank> (1)Wages, bonuses, allowances and subsidies for the employees; （二）职工福利费； <westbank> (2)Welfare expenses for the employees;（三）医疗保险费、养老保险费、失业保险费、工伤保险费和生育保险费等社会保险费； <westbank> (3)Medical insurance, endowment insurance, unemployment insurance, work injury insurance, maternity insurance and other social insurances;（四）住房公积金； <westbank> (4)Housing accumulation fund;（五）工会经费和职工教育经费； <westbank> (5)Labor union expenditure and employee education expenses; （六）非货币性福利； <westbank> (6)Non-monetary welfare;（七）因解除与职工的劳动关系给予的补偿； <westbank> (7)Compensations for the cancellation of the labor relationship with the employees; and（八）其他与获得职工提供的服务相关的支出。

企业会计准则——基本准则Accounting Standard for Business Enterprises:Basic Standard第一章总则Chapter 1 General Provisions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。

hina and Article 1 In accordance with The Accounting Law of the People’s Republic of C 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 2 This Standard shall apply to enterprises (including companies) established within the People’s Republic of China.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 3 Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard.第四条企业应当编制财务会计报告(又称财务报告，下同)。

企业会计准则中英文目录企业会计准则（英文：Accounting Standards for Business Enterprises，简称ASBE）是中国境内的企业会计领域的准则体系，主要适用于中国内地企业和境内注册的其他组织。

以下是企业会计准则的中英文目录。

一、总则1.目的和适用范围2.会计准则的层级结构和内容3.会计准则的制定和修订程序4.其他会计准则的适用二、计量基础和计量方法1.计量基础2.计量方法3.价值变动的处理4.可变现性和退化性的处理5.无形资产的计量方法6.财务工具三、资产1.资产的定义和分类2.计量基础和计量方法3.长期资产的会计处理4.低值易耗品、公益性捐赠和无偿资产的会计处理5.债务投资和长期股权投资的会计处理6.债券投资和其他债权投资的会计处理7.无形资产的会计处理四、负债1.负债的定义和分类2.计量基础和计量方法3.长期借款的会计处理4.债务减免、重组和债务转股的会计处理5.担保及抵押的会计处理6.发行债券的会计处理五、所有者权益1.所有者权益的定义和计量2.所有者权益变动的会计处理3.法定盈余公积和任意盈余公积的会计处理4.未分配利润的会计处理六、营业收入1.营业收入的确认方法2.营业收入的计量七、营业成本1.营业成本的确定方法2.库存成本的决定和核算方法3.营业成本期间计算和分配的方法八、营业税金及附加1.营业税金及附加的范围和会计处理九、费用1.费用的定义和分类2.投资收益和投资收益分配的会计处理3.产品销售费用、管理费用和财务费用的会计处理十、投资者合同和其他业务合同1.投资者合同和其他业务合同的定义和特性2.投资者合同和其他业务合同的会计处理十一、重要事项的会计处理1.不确定对利润的影响的会计处理2.法律和制度变化对会计处理的影响3.会计政策变更和会计估计变更的会计处理十二、其他综合收益1.其他综合收益与主体业务关系的会计处理2.其他综合收益项目的会计处理十三、关联方1.关联方的定义和分类2.关联交易的会计处理十四、系统、方法和程序的运用1.系统的设置和内部控制2.会计信息的披露和报告制度的内在逻辑3.记账和报表制度以上是企业会计准则的中英文目录。