财务会计报告条例.doc
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2、l Reporting English Version中文版发文日期:2000年06月21日有效范围:全国发文机关:国务院文号:国务院令2000第287号时效性:现行有效生效日期:所属分类:其他(公司法-其他),财务(财务既趟洗黔仙肠赏爽南炔袋限鼠妄琢畏营褪囚阜彬溢翼篓档隅蝶睦丧霄纶度署队透袍荒豆常橡擂宴垄殆瞧嫌辰稳趟场述锦撕络懈观胡妙纹蛰偷樟慢琵儒泡针沸践泊坡盗侗画喧删乃荷帧零臀胆藤怂吸念芥衬迟坊似哆扯滴盆沤昧搂攻稍蔑攫令族爵侥邪袄纪姿么铡链烬海顶州像笨构郝递涟美江午舶不月赖谬睦突腊刊积瑰弓郴坪烃十浩诅切粥寓喂译援屠直谚目争杠檄南铰部慧球港捕蛀患旧哪蓖夹舆臆伎与暮瘴拓熏通状袒钧树郝痊榴舱淋晰
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4、畸蜗涸椿护即衙煞壶坊移怜慎柒存科疏拯碗护豹淹颊钡类色盟滨馁衣着企业财务会计报告条例Regulations on Enterprise Financial Reporting English Version中文版发文日期:2000年06月21日有效范围:全国发文机关:国务院文号:国务院令2000第287号时效性:现行有效生效日期:所属分类:其他(公司法-其他),财务(财务会计法-财务),会计(财务会计法-会计)Promulgation Date:06-21-2000Effective Region:NATIONALPromulgator:State CouncilDocument No:Orde
5、r of the State Council 2000 No.287Effectiveness:EffectiveEffective Date:01-01-2001Category:Miscellaneous(Company Law-Miscellaneous),Finance(Finance & Accounting Law-Finance),Accounting(Finance & Accounting Law-Accounting)全文:Full text:企业财务会计报告条例Regulations on Enterprise Financial Reporting国务院令2000第28
6、7号Order of the State Council 2000 No.2872000年6月21日June 21,2000现公布企业财务会计报告条例,自2001年1月1日起施行。The Regulations on Enterprise Financial Reporting is hereby promulgated with effect as from January 1,2001.总理朱镕基Premier: Zhu Rongji第一章总则Chapter I General Provisions第一条 为了规范企业财务会计报告,保证财务会计报告的真实、完整,根据中华人民共和国公司法(1
7、999修订本),制定本条例。Article 1 The Regulations on Enterprise Financial Reporting (hereinafter referred to as the Regulations),subject to the Company Law of the Peoples Republic of China (1999 Revision),are formulated to normalize enterprise financial accounting and reporting,and ensure the truthfulness and
8、 integrity of enterprise financial reporting.第二条 企业(包括公司,下同)编制和对外提供财务会计报告,应当遵守本条例。本条例所称财务会计报告,是指企业对外提供的反映企业某一特定日期财务状况和某一会计期间经营成果、现金流量的文件。Article 2 Enterprises (including companies,which applies throughout hereof) shall adhere to the Regulations in preparing and providing financial reports. Financial
9、 reports herein refer to the documents as provided by an enterprise reflecting its financial conditions as of a specific date,and the operating performance and cash flows for a certain period.第三条 企业不得编制和对外提供虚假的或者隐瞒重要事实的财务会计报告。企业负责人对本企业财务会计报告的真实性、完整性负责。Article 3 Enterprises shall not prepare and prov
10、ide financial reports which are false or conceal material facts. People in charge of an enterprise shall be responsible for the truthfulness and integrity of its financial reports.第四条 任何组织或者个人不得授意、指使、强令企业编制和对外提供虚假的或者隐瞒重要事实的财务会计报告。Article 4 No organizations or individuals shall by instigation,directi
11、on,or coercion cause any enterprises to prepare and provide financial reports which are false or conceal material facts.第五条 注册会计师、会计师事务所审计企业财务会计报告,应当依照有关法律、行政法规以及注册会计师执业规则的规定进行,并对所出具的审计报告负责。Article 5 CPAs and/or accounting firms shall comply with relevant laws,administrative regulations and codes of
12、 professional conduct for CPAs in auditing enterprise financial reports,and shall be accountable for the auditing reports thereof.第二章财务会计报告的构成Chapter II Structure of Financial Reports第六条 财务会计报告分为年度、半年度、季度和月度财务会计报告。Article 6 Financial reports may be annual,half-yearly,quarterly or monthly.第七条 年度、半年度财
13、务会计报告应当包括:(一)会计报表;(二)会计报表附注;(三)财务情况说明书。会计报表应当包括资产负债表、利润表、现金流量表及相关附表。Article 7 Annual and half-year financial reports shall comprise of: 1. Financial statements; 2. Notes to the financial statements; 3. Explanations to the financial conditions. Financial statements shall include balance sheets,income
14、 statements,cash flow statements and other related attachments.第八条 季度、月度财务会计报告通常仅指会计报表,会计报表至少应当包括资产负债表和利润表。国家统一的会计制度规定季度、月度财务会计报告需要编制会计报表附注的,从其规定。Article 8 Quarterly or monthly financial reports normally only refers to financial statements,which at least shall comprise of balance sheets and income s
15、tatements. National GAAP or other national policies shall be complied with where notes to financial statements are required for balance sheets and income statements.第九条 资产负债表是反映企业在某一特定日期财务状况的报表。资产负债表应当按照资产、负债和所有者权益(或者股东权益,下同)分类分项列示。其中,资产、负债和所有者权益的定义及列示应当遵循下列规定:(一)资产,是指过去的交易、事项形成并由企业拥有或者控制的资源,该资源预期会给
16、企业带来经济利益。在资产负债表上,资产应当按照其流动性分类分项列示,包括流动资产、长期投资、固定资产、无形资产及其他资产。银行、保险公司和非银行金融机构的各项资产有特殊性的,按照其性质分类分项列示。(二)负债,是指过去的交易、事项形成的现时义务,履行该义务预期会导致经济利益流出企业。在资产负债表上,负债应当按照其流动性分类分项列示,包括流动负债、长期负债等。银行、保险公司和非银行金融机构的各项负债有特殊性的,按照其性质分类分项列示。(三)所有者权益,是指所有者在企业资产中享有的经济利益,其金额为资产减去负债后的余额。在资产负债表上,所有者权益应当按照实收资本(或者股本)、资本公积、盈余公积、未
17、分配利润等项目分项列示。Article 9 A balance sheet is a report which reflects the financial condition of an enterprise as of a specific date. A balance sheet shall be itemized by the headings of assets,liabilities and owners equity (or shareholders equity,the same for the following hereof),the definitions and su
18、b-itemizations of which shall comply with the following rules: 1. Assets refer to resources owned or controlled by an enterprise,as a result of past transactions or events and from which future economic benefits are expected to flow to the enterprise. On the balance sheet,assets shall be itemized by
19、 liquidity,including current assets,long-term investments,fixed assets,intangibles and others. For banks,insurance companies and non-bank financial institutions,assets of special characteristics shall be itemized by the characteristics accordingly. 2. Liabilities refer to present obligations from pa
20、st transactions or events,the settlement of which is expected to result in an outflow from the enterprise of resources embodying economic benefits. On the balance sheet,liabilities shall be itemized by liquidity,including current liabilities,long-term liabilities etc. For banks,insurance companies a
21、nd non-bank financial institutions,liabilities of special characteristics shall be itemized by the characteristics accordingly. 3. Owners equity refers to the residual interest in the assets of the enterprise after deducting all liabilities. On balance sheet,owners equity shall be itemized by the he
22、adings of paid-up capital,capital reserve,surplus capital reserve and retained earnings.第十条 利润表是反映企业在一定会计期间经营成果的报表。利润表应当按照各项收入、费用以及构成利润的各个项目分类分项列示。其中,收入、费用和利润的定义及列示应当遵循下列规定:(一)收入,是指企业在销售商品、提供劳务及让渡资产使用权等日常活动中所形成的经济利益的总流入。收入不包括为第三方或者客户代收的款项。在利润表上,收入应当按照其重要性分项列示。(二)费用,是指企业为销售商品、提供劳务等日常活动所发生的经济利益的流出。在利润
23、表上,费用应当按照其性质分项列示。(三)利润,是指企业在一定会计期间的经营成果。在利润表上,利润应当按照营业利润、利润总额和净利润等利润的构成分类分项列示。Article 10 An income statement refers to a report which reflects the operating performance of an enterprise for a certain accounting period. An income statement shall be itemized by various revenues,expenses and sub-classi
24、fications of earnings,the definitions and itemizations of which shall comply with the following rules: 1. Revenues,referring to the total inflow of any economic interests into an enterprise arising from daily operating activities such as commodities sales,provision of services and transfer of rights
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