企业会计准则中英对照

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

managemen

t’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.

会计期间分为年度和中期。中期是指短于一个完整的会计年度的报告期间。

< br>

Accounting

periods

are

divided

into

annual

periods

(yearly)

and

interim

periods.

An

interim period is a reporting period shorter than a full accounting year.

第八条

企业会计应当以货币计量。

Article 8

Accounting measurement shall be based on unit of currency.

第九条

企业应当以权责发生制为基础进行会计确认、计量和报告。

Article 9

Recognition, measurement and reporting for accounting purposes shall be on an

accrual basis.

第十条

企业应当按照交易或者事项的 经济特征确定会计要素。

会计要素包括资

产、负债、所有者权益 、收入、费用和利润。

Article 10

An enterprise shall determine the accounting elements based on the economic

characteristics

of

the

transactions

or

events.

Accounting

elements

include

assets,

liabilities, owners’ equity, revenue, expenses and profit.

第十一条

企业应当采用借贷记账法记账。

Article 11

An enterprise shall apply the double entry method (i.e. debit and credit)

for

bookkeeping purposes.

第二章

会计信息质量要求

Chapter 2 Qualitative Requirements o

f Accounting Information

第十二条

企业应当以实际发生的交易 或者事项为依据进行会计确认、

计量和报

告，

< br>如实反映符合确认和计量要求的各项会计要素及其他相关信息，

保证会计信

息真实可靠、内容完整。

Article

12

An

enterprise

shall

recognise,

measure

and

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.

第十三条

企业提供的会计信息应当与财务会计报告使用者的经济决策需要相

关，

< br>有助于财务会计报告使用者对企业过去、

现在或者未来的情况作出评价或者

预测。

Article

13

Accounting

information

provided

by

an

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.

第十四条

企业提供的会计信息应当清 晰明了，

便于财务会计报告使用者理解和

使用。

Article 14

Accounting information provided by an enterprise shall be clear and explicable,

so that it is readily understandable and useable to the users of financial reports.

第十五条

企业提供的会计信息应当具有可比性。

Article 15

Accounting information provided by enterprises shall be comparable.

同一企业不同时期发生的相同或者 相似的交易或者事项，

应当采用一致的会计政

策，不得随意变更 。确需变更的，应当在附注中说明。

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.

不同企业发生的相同或者相似 的交易或者事项，

应当采用规定的会计政策，

确保

会计信息口径一致、相互可比。

Different

enterprises

shall

adopt

prescribed

accounting

policies

to

account

for

same

or

similar

transactions

or

events

to

ensure

accounting

information

is

comparable

and

prepared on a consistent basis.

第十六条

企业应当按照交易或者事项的经济实质进行会计确认、计量和报告，

不应仅以交易或者事 项的法律形式为依据。

Article 16

An enterprise shall recognise, measure and report transactions or events based

on their substance, and not merely based on their legal form.

第十七条

企业提供的会计信息应当反 映与企业财务状况、

经营成果和现金流量

等有关的所有重要交易 或者事项。

Article 17

Accounting information provided by an enterprise shall reflect all important

transactions or events that relate to its financial position, operating results and cash flows.

第十八条

企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨

慎，不 应高估资产或者收益、低估负债或者费用。

Article

18

An

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.

第十九条

企业对于已经发生的交易或 者事项，

应当及时进行会计确认、

计量和

报告，不得提前或者延后。

Article

19

An

enterprise

shall

recognise,

measure

and

report

transactions

or

events

occurred in a timely manner and shall neither bring forward nor defer the accounting.

第三章

资产

Chapter 3 Assets

第二十条

资产是指企业过去的交易或者事项形成的、由企业拥有或者控制的、

预期 会给企业带来经济利益的资源。

Article 20

An asset is a 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.

< /p>

前款所指的企业过去的交易或者事项包括购买、

生产、

事项。预期在未来发生的交易或者事项不形成资产 。

“Past

transactions

or

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.

由企业拥有或者控制，

是指企业享有 某项资源的所有权，

或者虽然不享有某项资

源的所有权，但该资 源能被企业所控制。

“Owned or controlled by an enterprise” is the right to enjoy the ownership of a particular

resource or, although the enterprise may not have the ownership of a particular resource,

it can control the resource.

预期会给企业带来经济利益，

是指直 接或者间接导致现金和现金等价物流入企业

的潜力。

“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.

第二十一条

符合本准则第二十条规定 的资产定义的资源，

在同时满足以下条件

时，确认为资产：

Article 21

A resource that satisfies the definition of an asset set out in Article 20 in this

standard shall be recognised as an asset when both of the following conditions are met:

< br>(

一

)

与该资源有关的经济利益 很可能流入企业；

(a) it is probable that the economic benefits associated with that resource will flow to the

enterprise; and

(

二

)

该资源的成本或者价值能够可靠地计量。

(b) the cost or value of that resource can be measured reliably.

第二十二条

符合资产定义和资产确认 条件的项目，

应当列入资产负债表；

符合

资产定义、但不符合资产确认条件的项目，不应当列入资产负债表。

Article 22

An 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.

第四章

负债

Chapter 4 Liabilities

第二十三条

负债是指企业过去的交易 或者事项形成的、

预期会导致经济利益流

出企业的现时义务。< /p>

Article

23

A

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.

现时义务是指企业在现行 条件下已承担的义务。

未来发生的交易或者事项形成的

义务，不 属于现时义务，不应当确认为负债。

A present obligation is a duty committed by the enterprise under current circumstances.

Obligations that will result from the occurrence of future transactions or events are not

present obligations and shall not be recognised as liabilities.

第二十四条

符合本准则第二十三条规定的负债定义的义务，

在同时满足以下条

件时，确认为负债：

Article 24

An obligation that satisfies the definition of a liability set out in Article 23 in

this standard shall be recognised as a liability when both of the following conditions are

met:

(

一

)

与该义务有关的经济利益很可能流出企 业；

(a) it is probable there will be an outflow of economic benefits associated with that

obligation from the enterprise; and

(

二

)

未来流出的经济利益的金额能够可靠地 计量。

(b) the amount of the outflow of economic benefits in the future can be measured

reliably.

第二十五条

符合负债定义和负债确认 条件的项目，

应当列入资产负债表；

符合

负债定义、但不符合负债确认条件的项目，不应当列入资产负债表。

Article 25

An 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.

第五章

所有者权益

Chapter 5 Owners’ Equity

第二十六条

所有者权益是指企业资产扣除负债后由所有者享有的剩余权益。

Article

26

Owne

rs’

equity

is

the

residual

interest

in

the

assets

of

an

enterprise

after

deducting all its liabilities.

公司的所有者权益又称为一股东权益。

Owners’ equity of a company is also known as shareholders’ equity.

第二十七条

所有者权益的来源包括所 有者投入的资本、

直接计入所有者权益的

利得和损失、留存收益 等。

Article

27

Ow

ners’

equity

comprises

capital

contributed

by

owners,

gains

and

losses

directly recognised in owners’ equity, retained earnings etc.

直接计入 所有者权益的利得和损失，

是指不应计入当期损益、

会导致所有 者权益

发生增减变动的、与所有者投入资本或者向所有者分配利润无关的利得或者损

失。

Gains and losses directly recognised in owners’

equity are those gains or losses that shall

not

be

recognised

in

profit

or

loss

of

the

current

period

but

will

result

in

changes

(increases or decreases) in owners’ equity, other than those relating to contributions from,

or appropriations of profit to, equity participants.

利得是指由企 业非日常活动所形成的、

会导致所有者权益增加的、

与所有者投 入

资本无关的经济利益的流入。

Gains

are

inflows

of

economic

benefits

that

do

not

arise

in

the

course

of

ordinary

activities

resulting

in

increases

in

owners’

equity,

other

than

those

relating

to

contributions from owners.

损失是指由企业非日常活动所发生的、

会导致所有者权益减少的 、

与向所有者分

配利润无关的经济利益的流出。

Losses

are

outflows

of

economic

benefits

that

do

not

arise

in

the

course

of

ordinary

activities

resulting

in

decreases

in

owners’

equity,

other

than

those

relating

to

appropriations of profit to owners.

第二十八条

所有者权益金额取决于资产和负债的计量。

Article 28

The amount of owners’ equity is determined by the measurement of assets and

liabilities.

第二十九条

所有者权益项目应当列入资产负债表。

Article 29

An item of owners’ equity shall be included in the balance sheet.

第六章

收入

Chapter 6 Revenue

第三十条

收入是指企业在日常活动中形成的、

会导致所有者权益增加的、

与所

有者投入资本无关的经济利益的总流入。

< br>

Article 30

Revenue 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.

第三十一条

收入只有在经济利益很可 能流入从而导致企业资产增加或者负债

减少、且经济利益的流入额能够可靠计量时才能予 以确认。

Article

31

Revenue

is

recognised

only

when

it

is

probable

that

economic

benefits

will

flow to the enterprise, which will result in an increase in assets or decrease in liabilities

and the amount of the inflow of economic benefits can be measured reliably.

第三十二条

符合收入定义和收入确认条件的项目，应当列入利润表。

Article 32

An item that satisfies the definition and recognition criteria of revenue shall be

included in the income statement.

第七章

费用

Chapter 7 Expenses

第三十三条

费用是指企业在日常活动 中发生的、

会导致所有者权益减少的、

与

向所有者分配利润无关的经济利益的总流出。

Article 33

Expenses are the gross outflow of economic benefits resulted from the course

of ordinary activities that result in decreases in owners’ equity, other than those relating to

appropriations of profits to owners.