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IntrOduction……………………………………………………………………………………………3
Chapter 1 GeneraI Proyisions……………………………………………57
Chapter 2 Assets…………………………………………………………59
2．1 Current Assets…………………………………………………………………59
2-2 Long—term Investments………………………………………77
2．3 FiXed Assets…………………………………………………89
2．4 Intangible Assets and omer Assets…………………………105
2．5 ImpailTnent Of Assets……………………………………………………113
Chapter 3 Liab．Iities………………………………………………………………………129
3．1 Current Liabilities………………………………………………129
3．2 Long-term Liabilities………………………………………133
Chapter 4 Owners’Equity………………………………………………………………147
Chapter 5 Revenue………………………………………………………155
5．1 Revenue arising from tlle sale Of goods and
t11e tendering of services…………………………………………………155
5．2 COiltract Revenue……………………………………………167
Chapter 6 Costs and Expenses……………………………………………………169
Chapter 7 PrOf-t and PrOf_t Dist rIbutIon…………………………………………1 75
Chapter 8 Non-monetary Transactjons………………………………197
Chapter 9 Foreign Currency Transactions……………………………………197
Chapter 1 O ACCOUnting Adjustments………………………………………………207
10．1 Changes in Accounting POlicies……………………………………207
10．2 Changes in Accounting Estimates……………………207
10．3 Corrections Of Accounting Errors…………………………………209
10．4 Events 0ccurring after the Balance Sheet Date………………211
Chapter 1 1 Contingencies………………………………………217
Chapter 1 2 ReIated Party ReIationships and Transactions………………227
Chapter 1 3 FinanciaI Reports……………………………………225
Chapter 1 4 Supplementary Provisions…………………………229
CIassjfjcalion Of ACCOLInts and FinanciaI Statements
I·General Descrip廿on……………………………………………233
II．Chart 0f Accounts………………………………………………237
IⅡ．Formats of Financial Statements…………………………………248
IV．IIlstructions on Compilation Of Financial Statements…………………………275
V Notes t0 Financial Statements……………………………………329
1·Provisions on Implementing the Accounting System for Business
Enterorises by Foreign 111vestment Enterprises……………………………………347
2.Official Replies on Relevant Issues Conceming Implementation of t11e
Accounting System for Business Enterprises by Foreign Investment
Enterorises…………………………………………………………………355
3．Omcial Replies on Issues relating t0 Implementation oftheAccounting
System for Business Enterprises and Related Accoundng Standards(D
……………………………………………………………………………………………367
4·O蚯cial Replies on Issues relating t0 Implementation ofthe Accounting
System for Business Enterprises and Related Accounting Standards(Ⅱ)
……………………………………………………………………………397
5．0fficial Replieson Issues relafing to Implementation Of me Accounting
System for BUSiness Enterprises and Related Accounting Standards(Ⅲ)
．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．429
6．Official Replieson Issues relating t0 Implementation Of the Accounting
System for BUSiness Enterprises and Related Accounting Standards(IV)
．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．487
MOF official Replies Questions Finding List…………………………………………528
序言…………………………………………………………………………29
第一章總則………………………………………………………………50
第二章資產(chǎn)………………………………………………………………58
第一節(jié)流動(dòng)資產(chǎn)……………………………………………………58
第二節(jié)長(zhǎng)期投資……………………………………………………76
第三節(jié)固定資產(chǎn)……………………………………………………88
第四節(jié)無(wú)形資產(chǎn)和其他資產(chǎn)………………………………………104
第五節(jié)資產(chǎn)減值…………………………………………………112
第三章負(fù)債………………………………………………………………128
第一節(jié)流動(dòng)負(fù)債……………………………………………………128
第二節(jié)長(zhǎng)期負(fù)債……………………………………………………132
第四章所有者權(quán)益……………………………………………………146
第五章收入………………………………………………………………154
第一節(jié)銷售商品及提供勞務(wù)收入…………………………………154
第二節(jié)建造合同收入………………………………………………160
第六章成本和費(fèi)用………………………………………………………168
第七章利潤(rùn)及利潤(rùn)分配…………………………………………………174
第八章非貨幣性交易…………………………………………………190
第九章外幣業(yè)務(wù)…………………………………………………………196
第十章會(huì)計(jì)調(diào)整…………………………………………………………200
第一節(jié)會(huì)計(jì)政策變更………………………………………………200
第二節(jié)會(huì)計(jì)估計(jì)變更………………………………………………206
第三節(jié)會(huì)計(jì)差錯(cuò)更正………………………………………………208
第四節(jié)資產(chǎn)負(fù)債表日后事項(xiàng)………………………………………2 10
第十一章或有事項(xiàng)………………………………………………………216
第十二章關(guān)聯(lián)方關(guān)系及其交易…………………………………………220
第十三章財(cái)務(wù)會(huì)計(jì)報(bào)告…………………………………………………224
第十四章附則……………………………………………………………228
會(huì)計(jì)科目和會(huì)計(jì)報(bào)表
一、總說(shuō)明…………………………………………………………………232
二、會(huì)計(jì)科目名稱和編號(hào)…………………………………………………236
三、會(huì)計(jì)報(bào)表格式…………………………………………………………248
四、會(huì)計(jì)報(bào)表編制說(shuō)明……………………………………………………274
五、會(huì)計(jì)報(bào)表附注…………………………………………………………328
1．外商投資企業(yè)執(zhí)行《企業(yè)會(huì)計(jì)制度》有關(guān)問(wèn)題的規(guī)定………………346
2．外商投資企業(yè)執(zhí)行《企業(yè)會(huì)計(jì)制度》有關(guān)問(wèn)題解答…………………354
3．關(guān)于執(zhí)行《企業(yè)會(huì)計(jì)制度》和相關(guān)會(huì)計(jì)準(zhǔn)則有關(guān)問(wèn)題解答(一)……366
4．關(guān)于執(zhí)行《企業(yè)會(huì)計(jì)制度》和相關(guān)會(huì)計(jì)準(zhǔn)則有關(guān)問(wèn)題解答(二)……396
5．關(guān)于執(zhí)行《企業(yè)會(huì)計(jì)制度》和相關(guān)會(huì)計(jì)準(zhǔn)則有關(guān)問(wèn)題解答(三)……428
6．關(guān)于執(zhí)行《企業(yè)會(huì)計(jì)制度》和相關(guān)會(huì)計(jì)準(zhǔn)則有關(guān)問(wèn)題解答(四)……486
財(cái)政部關(guān)于會(huì)計(jì)制度執(zhí)行問(wèn)題解答一覽表………………………………525
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