企业会计准则2006中英对照.docVIP

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 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)。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，有助于财务会计报告使用者作出经济决策。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. 财务会计报告使用者包括投资者、债权人、政府及其有关部门和社会公众等。Users of financial reports include investors, creditors, government and its relevant departments as well as the public. 第五条　企业应当对其本身发生的交易或者事项进行会计确认、计量和报告。? Article 5 An enterprise shall recognise, measure and report transactions or events that the enterprise itself have occurred. 第六条　企业会计确认、计量和报告应当以持续经营为前提。? Article 6 In performing recognition, measurement and reporting for accounting purposes, an enterprise shall be assumed to be a going concern. 第七条　企业应当划分会计期间，分期结算账目和编制财务会计报告。? Article 7 An enterprise shall close the accounts and prepare financial reports for each separate accounting period. 会计期间分为年度