会计基本准则英文版

1、accounting standard for business enterprises:basic standard chapter 1 general provisionsarticle 1 in accordance with the accounting law of the peoples republic of china and other relevant laws and regulations, this standard is formulated to prescribe the recognition, measurement and reporting activi

2、ties of enterprises for accounting purposes and to ensure the quality of accounting information.article 2 this standard shall apply to enterprises (including companies) established within the peoples republic of china.article 3 accounting standards for business enterprises include the basic standard

3、 and specific standards. specific standards shall be formulated in accordance with this standard.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 th

4、e enterprise to the users of the financial reports, in order to show results of the managements stewardship, and assist users of financial reports to make economic decisions.users of financial reports include investors, creditors, government and its relevant departments as well as the public.article

5、 5 an 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 7 an enterprise shall close the acc

6、ounts and prepare financial reports for each separate accounting period.accounting periods are divided into annual periods (yearly) and interim periods. an interim period is a reporting period shorter than a full accounting year.article 8 accounting measurement shall be based on unit of currency.art

7、icle 9 recognition, measurement and reporting for accounting purposes shall be on an accrual basis.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, rev

8、enue, expenses and profit.article 11 an enterprise shall apply the double entry method (i.e. debit and credit)for bookkeeping purposes.chapter 2 qualitative requirements of accounting informationarticle 12 an enterprise shall recognize, measure and report for accounting purposes transactions or even

9、ts 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 13 accounting information provided by an enterprise shal

10、l 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 14 accounting information provided by an enterprise shall be clear and explicable, so that it is readily unders

11、tandable and useable to the users of financial reports.article 15 accounting 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 policie

12、s 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 or similar transactions or events to ensure accounting information is comparable and prepared on a consistent b

13、asis.article 16an enterprise shall recognize, measure and report transactions or events based on their substance, and not merely based on their legal form.article 17 accounting information provided by an enterprise shall reflect all important transactions or events that relate to its financial posit

14、ion, operating results and cash flows.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.article 19 an enterprise shall recognize, measure and report tran

15、sactions or events occurred in a timely manner and shall neither bring forward nor defer the accounting.chapter 3 assetsarticle 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 2the ente

16、rprise.“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.“owned or controlled by an enterprise” is the right to enjoy the owne

17、rship 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 enterp

18、rise.article 21 a 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) th

19、e cost or value of that resource can be measured reliably.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 i

20、n the balance sheet.chapter 4 liabilitiesarticle 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.a present obligation is a duty committed by the enterprise under current circumstanc

21、es. obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognized as liabilities.article 24 an obligation that satisfies the definition of a liability set out in article 23 in this standard shall be recognized as a liability

22、 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 benefits in the future can be measured reliably.article 25 an item that satisfies the defi

23、nition 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 owners equityarticle 26 owners equity is the residual interest i

24、n the assets of an enterprise after deducting all its liabilities.owners equity of a company is also known as shareholders equity.article 27 owners equity comprises capital contributed by owners, gains and losses directly recognized in owners equity, retained earnings etc.gains and losses directly r

25、ecognized in owners equity are those gains or losses that shall not be recognized 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.gains a

26、re 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.losses are outflows of economic benefits that do not arise in the course of ordinary activities resulting in decrease

27、s in owners equity, other than those relating to appropriations of profit to owners.article 28 the amount of owners equity is determined by the measurement of assets and liabilities.article 29 an item of owners equity shall be included in the balance sheet.chapter 6 revenuearticle 30 revenue is the

28、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 31 revenue is recognized only when it is probable that economic benefits will flow to the enterprise, which will result

29、in an increase in assets or decrease in liabilities and the amount of the inflow of economic benefits can be measured reliably.article 32 an item that satisfies the definition and recognition criteria of revenue shall be included in the income statement.chapter 7 expensesarticle 33 expenses are the

30、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.article 34 expenses are recognized only when it is probable there will be outflow of economic benefits from t

31、he 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 35 directly attributable costs, such as product costs, labour costs, etc. incurred by an enterprise in the process of production o

32、f 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 are recognized.where an expenditure incurred does not generate economic benefits, or wh

33、ere 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 lead to the assumption of a liab

34、ility without recognition of an asset shall be expensed when incurred and included in profit or loss of the current period.article 36 an item that satisfies the definition and recognition criteria of expenses shall be included in the income statement.chapter 8 profitarticle 37 profit is the operatin

35、g 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 38 gains and losses directly recognized in profit of the current period are those gains a

36、nd losses that shall be recognized in profit or loss directly which result in changes (increases or decreases) to owners equity, other than those relating to contributions from, or appropriations of profit to, owners.article 39 the amount of profit is determined by the measurement of the amounts of

37、revenue and expenses, gains and losses directly recognized in profit or loss in the current period.article 40 an item of profit shall be included in the income statement.chapter 9 accounting measurementarticle 41 in recording accounting elements that meet the recognition criteria in the accounting b

38、ooks and records and presenting them in the accounting statements and the notes (hereinafter together known as “financial statements”), an enterprise shall measure the accounting elements in accordance with the prescribed accounting measurement bases.article 42 accounting measurement bases mainly co

39、mprise:(a) historical cost: assets are recorded at the amount of cash or cash equivalents paid or the fair value of the 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,

40、or 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 would have to b

41、e paid if a same or similar asset was acquired currently. liabilities are carried at the amount of cash or cash equivalents that 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 obtained by selli

42、ng the asset in the ordinary course of business, less the estimated costs of completion, the estimated selling costs and related tax payments.(d) present value: assets are carried at the present discounted value of the future net cash inflows that the item is expected to generate from its continuing

43、 use and ultimate disposal. liabilities are carried at the present discounted 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 for which an asset cou

44、ld be exchanged, or a liability settled, between knowledgeable, willing parties in an arms length transaction.article 43 an enterprise shall generally adopt historical cost as the measurement basis for accounting elements. if the accounting elements are measured at replacement cost, net realisable v

45、alue, present value or fair value, the enterprise shall ensure such amounts can be obtained and reliably measured.chapter 10 financial reportsarticle 44 a financial report is a document published by an enterprise to provide accounting information to reflect its financial position on a specific date

46、and its operating results and cash flows for a particular accounting period, etc.a financial report includes accounting statements 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

47、and a cash flow statement.a small enterprise need not include a cash flow statement when it prepares financial statements.article 45 a balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.article 46 an income statement is an accounting sta

48、tement that reflects the operating results of an enterprise for a certain accounting period.article 47 a 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 48 notes to the account

49、ing statements are further explanations of items presented in the accounting statements, and explanations of items not presented in the accounting statements, etc.chapter 11 supplementary provisionsarticle 49 the ministry of finance is responsible for the interpretation of this standard.article 50 t

50、his standard becomes effective as from 1 january 2007.下面总结范文为赠送的资料不需要的朋友，下载后可以编辑删除！祝各位朋友生活愉快！员工年终工作总结【范文一】201x年就快结束，回首201x年的工作，有硕果累累的喜悦，有与同事协同攻关的艰辛，也有遇到困难和挫折时惆怅，时光过得飞快，不知不觉中，充满希望的201x年就伴随着新年伊始即将临近。可以说，201x年是公司推进行业改革、拓展市场、持续发展的关键年。现就本年度重要工作情况总结如下：一、虚心学习，努力工作(一)在201x年里，我自觉加强学习，虚心求教释惑，不断理清工作思路，总结工作方法，一

51、方面，干中学、学中干，不断掌握方法积累经验。我注重以工作任务为牵引，依托工作岗位学习提高，通过观察、摸索、查阅资料和实践锻炼，较快地完成任务。另一方面，问书本、问同事，不断丰富知识掌握技巧。在各级领导和同事的帮助指导下，不断进步，逐渐摸清了工作中的基本情况，找到了切入点，把握住了工作重点和难点。(二)201x年工程维修主要有：在卫生间后墙贴瓷砖，天花修补，二栋宿舍走廊护栏及宿舍阳台护栏的维修，还有各类大小维修已达几千件之多!(三)爱岗敬业、扎实工作、不怕困难、勇挑重担，热情服务，在本职岗位上发挥出应有的作用二、心系本职工作，认真履行职责，突出工作重点，落实管理目标责任制。(一)201x年上半年

52、，公司已制定了完善的规程及考勤制度。201x年下半年，行政部组织召开了年的工作安排布置会议年底实行工作目标完成情况考评，将考评结果列入各部门管理人员的年终绩效。在工作目标落实过程中宿舍管理完善工作制度，有力地促进了管理水平的整体提升。(二)对清洁工每周不定期检查评分，对好的奖励，差的处罚。(三)做好固定资产管理工作要求负责宿舍固定资产管理，对固定资产的监督、管理、维修和使用维护。(四)加强组织领导，切实落实消防工作责任制，为全面贯彻落实“预防为主、防消结合”的方针，公司消防安全工作在上级领导下，建立了消防安全检查制度，从而推动消防安全各项工作有效的开展。三、主要经验和收获在安防工作这两年来，完

53、成了一些工作，取得了一定成绩，总结起来有以下几个方面的经验和收获：(一)只有摆正自己的位置，下功夫熟悉基本业务，才能更好适应工作岗位。(二)只有主动融入集体，处理好各方面的关系，才能在新的环境中保持好的工作状态。(三)只有坚持原则落实制度，认真统计盘点，才能履行好用品的申购与领用。(四)只有树立服务意识，加强沟通协调，才能把分内的工作做好。(五)要加强与员工的交流，要与员工做好沟通，解决员工工作上的情绪问题，要与员工进行思想交流。四、加强检查，及时整改，在工作中正确认识自己。(一)开展常规检查。把安全教育工作作为重点检查内容之一。冬季公司对电线和宿舍区进行防火安全检查。(二)经过这样紧张有序的

54、一年，我感觉自己工作技能上了一个新台阶，做每一项工作都有了明确的计划和步骤，行动有了方向，工作有了目标，心中真正有了底!基本做到了忙而不乱，紧而不散，条理清楚，事事分明，从根本上摆脱了刚参加工作时只顾埋头苦干，不知总结经验的现象。就这样，我从无限繁忙中走进这一年，又从无限轻松中走出这一年，还有，在工作的同时，我还明白了为人处事的道理，也明白了，一个良好的心态、一份对工作的热诚及其相形之下的责任心是如何重要(三)总结下来：在这一年的工作中接触到了许多新事物、产生了许多新问题，也学习到了许多新知识、新经验，使自己在思想认识和工作能力上有了新的提高和进一步的完善。在日常的工作中，我时刻要求自己从实际

55、出发，坚持高标准、严要求，力求做到业务素质和道德素质双提高。五、要定期召开工作会议，兼听下面员工的意见，敢于荐举贤才，总结工作成绩与问题，及时采取对策!六、存在的不足总的来看，还存在不足的地方，还存在一些亟待我们解决的问题，主要表现在以下几个方面：1、对新的东西学习不够，工作上往往凭经验办事，凭以往的工作套路处理问题，表现出工作上的大胆创新不够。2、本部有个别员工，骄傲情绪较高，工作上我行我素，自已为是，公司的制度公开不遵守，在同事之间挑拨是非，嘲讽，冷语，这些情况不利于同事之间的团结，要从思想上加以教育或处罚，为企业创造良好的工作环境和形象。3、宿舍偷盗事件的发生，虽然我们做了不少工作，门窗

56、加固，与其公司及员工宣传提高自我防范意识，但这还不能解决根本问题，后来引起上级领导的重视，现在工业园已安装了高清视频监控系统，这样就能更好的预防被盗事件的发生。七、下步的打算针对201x年工作中存在的不足，为了做好新一年的工作，突出做好以下几个方面：(一)积极搞好与员工的协调，进一步理顺关系;(二)加强管理知识的学习提高，创新工作方法，提高工作效益;(三)加强基础工作建设，强化管理的创新实践，促进管理水平的提升。在今后的工作中要不断创新，及时与员工进行沟通，向广大员工宣传公司管理的相关规定，提高员工们的安全意识，同时在安全管理方面要严格要求自己，为广大公司员工做好模范带头作用。在明年的工作中，

57、我会继续努力，多向领导汇报自己在工作中的思想和感受，及时纠正和弥补自身的不足和缺陷。我们的工作要团结才有力量，要合作才会成功，才能把我们的工作推向前进!我相信：在上级的正确领导下，cssm大安防的明天更美好!员工年终工作总结【范文二】一个人静静的站在窗边，看着路上一辆辆行驶的车辆，不由的想起了以前。转瞬间来到红牛已经一年多了，有过开心与欢乐，悲伤与泪水，还有坎坷。xx，崭新的一年，而现在已经过去了半年，在这半年里我又学到了很多的知识。在这半年的工作中我学到了许多平时学不到的岗位知识，尤其这几次停机时跟着设备维修人员一起检修设备时又让我对设备的工作原理有了更深了解，从而使我提高了岗位操作技能，更

58、重要的是，在处理故障的同时，我能够熟练的将学到的新知识与操作技能相结合，减少了处理故障的时间，提高了处理故障的能力。同时也还存在着许多的不足与缺点。学到了什么：1现在对所在岗位的设备工作原理有了更进一步的了解，从而提高了处理故障的能力与技巧，减少了处理故障的时间。2对整条生产线也有了的了解，在其他岗位出现故障时自己也能过去帮上忙。3现在和相邻岗位的伙伴配合的更加默契了，在彼此的岗位出现故障时只要对方一个手势就会明白自己该做些什么。4在开班后会时通过主管描述生产线场的情况和岗位点评时悟出了什么情况重要。什么情况紧急，在同时出现多个突发事件时怎样能有条不紊的处理好每件事。5在观看“xx年度感动中国人物”颁奖典之后我感受到我们每个人都很平凡，但在平凡的人生中，也可以做出不平凡的事情，我们每个人都可以通过自己的努力实践，也可以从他们的身上吸取力量，不断前进。存在的不足与缺点：1在岗位出现较大