企業(yè)會(huì)計(jì)準(zhǔn)則及解釋

1、1企業(yè)會(huì)計(jì)準(zhǔn)則及應(yīng)用指南企業(yè)會(huì)計(jì)準(zhǔn)則及應(yīng)用指南目錄《企業(yè)會(huì)計(jì)準(zhǔn)則——基本準(zhǔn)則》.............................................................................................................................3《企業(yè)會(huì)計(jì)準(zhǔn)則第1號(hào)——存貨》........................................

2、.................................................................................7《企業(yè)會(huì)計(jì)準(zhǔn)則第1號(hào)——存貨》應(yīng)用指南.........................................................................................................9《企業(yè)會(huì)計(jì)準(zhǔn)則第2號(hào)——長(zhǎng)

3、期股權(quán)投資》.......................................................................................................10《企業(yè)會(huì)計(jì)準(zhǔn)則第2號(hào)——長(zhǎng)期股權(quán)投資》應(yīng)用指南......................................................................................

4、.13《企業(yè)會(huì)計(jì)準(zhǔn)則第3號(hào)——投資性房地產(chǎn)》.......................................................................................................15《企業(yè)會(huì)計(jì)準(zhǔn)則第3號(hào)——投資性房地產(chǎn)》應(yīng)用指南......................................................................

5、.................17《企業(yè)會(huì)計(jì)準(zhǔn)則第4號(hào)——固定資產(chǎn)》...............................................................................................................18《企業(yè)會(huì)計(jì)準(zhǔn)則第4號(hào)——固定資產(chǎn)》應(yīng)用指南..................................................

6、.............................................20《企業(yè)會(huì)計(jì)準(zhǔn)則第5號(hào)——生物資產(chǎn)》...............................................................................................................21《企業(yè)會(huì)計(jì)準(zhǔn)則第5號(hào)——生物資產(chǎn)》應(yīng)用指南......................

7、.........................................................................24《企業(yè)會(huì)計(jì)準(zhǔn)則第6號(hào)——無(wú)形資產(chǎn)》...............................................................................................................26《企業(yè)會(huì)計(jì)準(zhǔn)則第6號(hào)——無(wú)形資

8、產(chǎn)》應(yīng)用指南...............................................................................................29《企業(yè)會(huì)計(jì)準(zhǔn)則第7號(hào)——非貨幣性資產(chǎn)交換》...............................................................................................3

9、1《企業(yè)會(huì)計(jì)準(zhǔn)則第7號(hào)——非貨幣性資產(chǎn)交換》應(yīng)用指南...............................................................................33《企業(yè)會(huì)計(jì)準(zhǔn)則第8號(hào)——資產(chǎn)減值》................................................................................................

10、...............35《企業(yè)會(huì)計(jì)準(zhǔn)則第8號(hào)——資產(chǎn)減值》應(yīng)用指南...............................................................................................40《企業(yè)會(huì)計(jì)準(zhǔn)則第9號(hào)——職工薪酬》....................................................................

11、...........................................42《企業(yè)會(huì)計(jì)準(zhǔn)則第9號(hào)——職工薪酬》應(yīng)用指南...............................................................................................44《企業(yè)會(huì)計(jì)準(zhǔn)則第10號(hào)——企業(yè)年金基金》.....................................

12、................................................................46《企業(yè)會(huì)計(jì)準(zhǔn)則第10號(hào)——企業(yè)年金基金》應(yīng)用指南.....................................................................................49《企業(yè)會(huì)計(jì)準(zhǔn)則第11號(hào)——股份支付》.........................

13、....................................................................................51《企業(yè)會(huì)計(jì)準(zhǔn)則第11號(hào)——股份支付》應(yīng)用指南.............................................................................................53《企業(yè)會(huì)計(jì)準(zhǔn)則第12號(hào)——債務(wù)重組

14、》.............................................................................................................55《企業(yè)會(huì)計(jì)準(zhǔn)則第12號(hào)——債務(wù)重組》應(yīng)用指南......................................................................................

15、.......57《企業(yè)會(huì)計(jì)準(zhǔn)則第13號(hào)——或有事項(xiàng)》.............................................................................................................58《企業(yè)會(huì)計(jì)準(zhǔn)則第13號(hào)——或有事項(xiàng)》應(yīng)用指南............................................................

16、.................................60《企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)——收入》.....................................................................................................................62《企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)——收入》應(yīng)用指南..............................

17、.......................................................................64《企業(yè)會(huì)計(jì)準(zhǔn)則第15號(hào)——建造合同》.............................................................................................................66《企業(yè)會(huì)計(jì)準(zhǔn)則第16號(hào)——政府補(bǔ)助》

18、.............................................................................................................69《企業(yè)會(huì)計(jì)準(zhǔn)則第16號(hào)——政府補(bǔ)助》應(yīng)用指南.......................................................................................

19、......70《企業(yè)會(huì)計(jì)準(zhǔn)則第17號(hào)——借款費(fèi)用》.............................................................................................................72《企業(yè)會(huì)計(jì)準(zhǔn)則第17號(hào)——借款費(fèi)用》應(yīng)用指南.............................................................

20、................................74《企業(yè)會(huì)計(jì)準(zhǔn)則第18號(hào)——所得稅》.................................................................................................................76《企業(yè)會(huì)計(jì)準(zhǔn)則第18號(hào)——所得稅》應(yīng)用指南.................................

21、................................................................79《企業(yè)會(huì)計(jì)準(zhǔn)則第19號(hào)——外幣折算》.............................................................................................................81《企業(yè)會(huì)計(jì)準(zhǔn)則第19號(hào)——外幣折算》應(yīng)用指南...

22、..........................................................................................83《企業(yè)會(huì)計(jì)準(zhǔn)則第20號(hào)——企業(yè)合并》.............................................................................................................8

23、53《企業(yè)會(huì)計(jì)準(zhǔn)則企業(yè)會(huì)計(jì)準(zhǔn)則——基本準(zhǔn)則基本準(zhǔn)則》第一章第一章總則總則第一條為了規(guī)范企業(yè)會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告行為，保證會(huì)計(jì)信息質(zhì)量，根據(jù)《中華人民共和國(guó)會(huì)計(jì)法》和其他有關(guān)法律、行政法規(guī)，制定本準(zhǔn)則。第二條本準(zhǔn)則適用于在中華人民共和國(guó)境內(nèi)設(shè)立的企業(yè)(包括公司，下同)。第三條企業(yè)會(huì)計(jì)準(zhǔn)則包括基本準(zhǔn)則和具體準(zhǔn)則，具體準(zhǔn)則的制定應(yīng)當(dāng)遵循本準(zhǔn)則。第四條企業(yè)應(yīng)當(dāng)編制財(cái)務(wù)會(huì)計(jì)報(bào)告(又稱財(cái)務(wù)報(bào)告，下同)。財(cái)務(wù)會(huì)計(jì)報(bào)告的目標(biāo)是向財(cái)務(wù)會(huì)計(jì)報(bào)告使用者提供與

24、企業(yè)財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量等有關(guān)的會(huì)計(jì)信息，反映企業(yè)管理層受托責(zé)任履行情況，有助于財(cái)務(wù)會(huì)計(jì)報(bào)告使用者作出經(jīng)濟(jì)決策。財(cái)務(wù)會(huì)計(jì)報(bào)告使用者包括投資者、債權(quán)人、政府及其有關(guān)部門和社會(huì)公眾等。第五條企業(yè)應(yīng)當(dāng)對(duì)其本身發(fā)生的交易或者事項(xiàng)進(jìn)行會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告。第六條企業(yè)會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告應(yīng)當(dāng)以持續(xù)經(jīng)營(yíng)為前提。第七條企業(yè)應(yīng)當(dāng)劃分會(huì)計(jì)期間，分期結(jié)算賬目和編制財(cái)務(wù)會(huì)計(jì)報(bào)告。會(huì)計(jì)期間分為年度和中期。中期是指短于一個(gè)完整的會(huì)計(jì)年度的報(bào)告期間。第八條企

25、業(yè)會(huì)計(jì)應(yīng)當(dāng)以貨幣計(jì)量。第九條企業(yè)應(yīng)當(dāng)以權(quán)責(zé)發(fā)生制為基礎(chǔ)進(jìn)行會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告。第十條企業(yè)應(yīng)當(dāng)按照交易或者事項(xiàng)的經(jīng)濟(jì)特征確定會(huì)計(jì)要素。會(huì)計(jì)要素包括資產(chǎn)、負(fù)債、所有者權(quán)益、收入、費(fèi)用和利潤(rùn)。第十一條企業(yè)應(yīng)當(dāng)采用借貸記賬法記賬。第二章第二章會(huì)計(jì)信息質(zhì)量要求會(huì)計(jì)信息質(zhì)量要求第十二條企業(yè)應(yīng)當(dāng)以實(shí)際發(fā)生的交易或者事項(xiàng)為依據(jù)進(jìn)行會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告，如實(shí)反映符合確認(rèn)和計(jì)量要求的各項(xiàng)會(huì)計(jì)要素及其他相關(guān)信息，保證會(huì)計(jì)信息真實(shí)可靠、內(nèi)容完整。第十三條企業(yè)

26、提供的會(huì)計(jì)信息應(yīng)當(dāng)與財(cái)務(wù)會(huì)計(jì)報(bào)告使用者的經(jīng)濟(jì)決策需要相關(guān)，有助于財(cái)務(wù)會(huì)計(jì)報(bào)告使用者對(duì)企業(yè)過(guò)去、現(xiàn)在或者未來(lái)的情況作出評(píng)價(jià)或者預(yù)測(cè)。第十四條企業(yè)提供的會(huì)計(jì)信息應(yīng)當(dāng)清晰明了，便于財(cái)務(wù)會(huì)計(jì)報(bào)告使用者理解和使用。第十五條企業(yè)提供的會(huì)計(jì)信息應(yīng)當(dāng)具有可比性。同一企業(yè)不同時(shí)期發(fā)生的相同或者相似的交易或者事項(xiàng)，應(yīng)當(dāng)采用一致的會(huì)計(jì)政策，不得隨意變更。確需變更的，應(yīng)當(dāng)在附注中說(shuō)明。不同企業(yè)發(fā)生的相同或者相似的交易或者事項(xiàng)，應(yīng)當(dāng)采用規(guī)定的會(huì)計(jì)政策，確保會(huì)計(jì)信

27、息口徑一致、相互可比。第十六條企業(yè)應(yīng)當(dāng)按照交易或者事項(xiàng)的經(jīng)濟(jì)實(shí)質(zhì)進(jìn)行會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告，不應(yīng)僅以交易或者事項(xiàng)的法律形式為依據(jù)。第十七條企業(yè)提供的會(huì)計(jì)信息應(yīng)當(dāng)反映與企業(yè)財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量等有關(guān)的所有重要交易或者事項(xiàng)。第十八條企業(yè)對(duì)交易或者事項(xiàng)進(jìn)行會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告應(yīng)當(dāng)保持應(yīng)有的謹(jǐn)慎，不應(yīng)高估資產(chǎn)或者收益、低估負(fù)債或者費(fèi)用。第十九條企業(yè)對(duì)于已經(jīng)發(fā)生的交易或者事項(xiàng)，應(yīng)當(dāng)及時(shí)進(jìn)行會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告，不得提前或者延后。第三章第三章