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企业会计准则——基本准则英文版AccountingStandardfor
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企业会计准则——基本准则(英文版)
Accounting Standard for Business Enterprises:
Basic Standard
Contents
The Peoples Republic of China
Accounting Standard for Business Enterprises:
Basic Standard
Chapter I General Provisions
Article 1. In accordance with The Accounting Law of the Peoples Republic of China, this Standard is
formulated to meet the needs of developing a socialist market economy in our country, to standardize
accounting practice and to ensure the quality of accounting information.
Article 2. This Standard is applicable to all enterprises established within the
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