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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
第一章总则………………………………………………………………50
第二章资产………………………………………………………………58
第一节流动资产……………………………………………………58
第二节长期投资……………………………………………………76
第三节固定资产……………………………………………………88
第四节无形资产和其他资产………………………………………104
第五节资产减值…………………………………………………112
第三章负债………………………………………………………………128
第一节流动负债……………………………………………………128
第二节长期负债……………………………………………………132
第四章所有者权益……………………………………………………146
第五章收入………………………………………………………………154
第一节销售商品及提供劳务收入…………………………………154
第二节建造合同收入………………………………………………160
第六章成本和费用………………………………………………………168
第七章利润及利润分配…………………………………………………174
第八章非货币性交易…………………………………………………190
第九章外币业务…………………………………………………………196
第十章会计调整…………………………………………………………200
第一节会计政策变更………………………………………………200
第二节会计估计变更………………………………………………206
第三节会计差错更正………………………………………………208
第四节资产负债表日后事项………………………………………2 10
第十一章或有事项………………………………………………………216
第十二章关联方关系及其交易…………………………………………220
第十三章财务会计报告…………………………………………………224
第十四章附则……………………………………………………………228
会计科目和会计报表
一、总说明…………………………………………………………………232
二、会计科目名称和编号…………………………………………………236
三、会计报表格式…………………………………………………………248
四、会计报表编制说明……………………………………………………274
五、会计报表附注…………………………………………………………328
1．外商投资企业执行《企业会计制度》有关问题的规定………………346
2．外商投资企业执行《企业会计制度》有关问题解答…………………354
3．关于执行《企业会计制度》和相关会计准则有关问题解答(一)……366
4．关于执行《企业会计制度》和相关会计准则有关问题解答(二)……396
5．关于执行《企业会计制度》和相关会计准则有关问题解答(三)……428
6．关于执行《企业会计制度》和相关会计准则有关问题解答(四)……486
财政部关于会计制度执行问题解答一览表………………………………525
总计531页
注：中英文结合