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第一条 为了规范企业的会计核算,真实、完善地提供会计信息,根据《中华人民共和国会计法》及国家其他有关法律和法规,制定本制度。 第二条 除不对外筹集资金、经营规模较小的企业,以及金融保险企业以外,在中华人民共和国境内设立的企业(含公司,下同)执行本制度。 第三条 企业应当根据有关会计法律、行政法规和本制度的规定,在不违反本制度的前提下,结合本企业的具体情况,制定适合于本企业的会计核算办法。 第四条 企业填制会计凭证、登记会计账簿、管理会计档案等要求,按照《中华人民
Article 1 In order to standardize the accounting of enterprises, truthfully and completely provide accounting information and make this system in accordance with the Accounting Law of the People’s Republic of China and other relevant state laws and regulations. Article 2 Enterprises (including companies, the same below) that are established in the territory of the People’s Republic of China shall implement this system except for those enterprises which do not raise funds externally, those which operate in relatively small scale, and financial and insurance enterprises. Article 3 An enterprise shall, in accordance with the relevant accounting laws, administrative regulations and the provisions of this system, make an accounting calculation suitable for its own enterprise in accordance with the specific conditions of its own enterprise without violating this system. Article 4 Enterprises fill in accounting vouchers, accounting books, management accounting files and other requirements, in accordance with the "Chinese people