第四十一条　盈余公积金是指按照国家有关规定从利润中提取的公积金。

Article 41 Surplus reserve refers to the reserve fund set up from profit according to relevant State regulations.

盈余公积金应当按实际提取数记帐。

Surplus reserve shall be accounted for at the amount actually set up.

第四十二条　未分配利润是企业留于以后年度分配的利润或待分配利润。

Article 42 Undistributed profit refers to the profit reserved for future distribution or to be distributed.

第四十三条　投入资本、资本公积金、盈余公积金和未分配利润的各个项目，应当在会计报表中分项列示。

Article 43 Invested capital, capital reserve, surplus reserve and undistributed profit shall be itemized and shown in financial statements.

如有未弥补亏损，应作为所有者权益的减项反映。

Deficit not yet made up, if any, shall be shown as a deduction item of owners' equity.

第六章　收入

Chapter VI Revenue

第四十四条　收入是企业在销售商品或者提供劳务等经营业务中实现的营业收入。包括基本业务收入和其他业务收入。

Article 44 Revenue refers to the financial inflows to an enterprise as a result of the sale of goods and services, and other business activities of the enterprise, including basic operating revenue and other operating revenue.

第四十五条　企业应当合理确认营业收入的实现，并将已实现的收入按时入帐。

Article 45 Enterprises shall rationally recognize revenue and account for the revenue on time.

企业应当在发出商品、提供劳务，同时收讫价款或者取得索取价款的凭据时，确认营业收入。

Enterprises shall recognize revenue when merchandise shipped, service provided as well as money collected or rights to collect money obtained.

长期工程（包括劳务）合同，一般应当根据完成进度法或者完成合同法合理确认营业收入。

Revenue of long-term project contract (including labour service) shall be reasonably recognized, in general, according to the completed progress method or the completed contract method.

第四十六条　销售退回、销售折让和销售折扣，应作为营业收入的抵减项目记帐。

Article 46 Return of sales, sales allowances and sales discount shall be accounted for as deduction item of operating revenue.

第七章　费用

Chapter VII Expenses

第四十七条　费用是企业在生产经营过程中发生的各项耗费。

Article 47 Expenses refer to the outlays incurred by an enterprise in the course of production and operation.

第四十八条　直接为生产商品和提供劳务等发生的直接人工、直接材料、商品进价和其他直接费用，直接计入生产经营成本；

Article 48 Expenses directly incurred by an enterprise in production and provision of service, including direct labour, direct materials, purchase price of commodities and other direct expenses shall be charged directly into the cost of production or operation;

企业为生产商品和提供劳务而发生的各项间接费用，应当按一定标准分配计入生产经营成本。

indirect expenses incurred in production and provision of service by an enterprise is to be allocated into the cost of production and operation, according to certain standards of allocation.

第四十九条　企业行政管理部门为组织和管理生产经营活动而发生的管理费用和财务费用，为销售和提供劳务而发生进货费用、销售费用，应当作为期间费用，直接计入当期损益。

Article 49 Administrative and financial expenses incurred by enterprise's administrative sectors for organizing and managing production and operation, purchase expenses on commodities purchased, and sales expenses for selling commodities and providing service, shall be directly accounted as periodic expense in the current profit and loss.

第五十条　本期支付应由本期和以后各期负担的费用，应当按一定标准分配计入本期和以后各期。本期尚未支付但应由本期负担的费用，应当预提计入本期。

Article 50 The expenses paid in current period but attributable to the current and future periods shall be distributed and accounted into current and future periods. The expenses attributable to the current period but not yet paid in current period shall be recognized as accrued expenses of the current period.