第五十一条　成本计算一般应当按月进行。

Article 51 Enterprises shall generally calculate products cost each month.

企业可以根据生产经营特点、生产经营组织类型和成本管理的要求自行确定成本计算方法。但一经确定，不得随意变动。

Costing methods may be decided by the enterprise itself according to the characteristics of its production and operation, type of production management and requirements of cost management. Once it is decided, no change shall be made arbitrarily.

第五十二条　企业应当按实际发生额核算费用和成本。

Article 52 Enterprises shall calculate expenses and costs at the actual amounts incurred.

采用定额成本或者计划成本方法的，应当合理计算成本差异，月终编制会计报表时，调整为实际成本。

Those adopting the norm cost method, or planned cost method in accounting for daily calculation shall reasonably calculate the cost variances, and adjust them into historical cost at the end of the month while preparing financial statements.

第五十三条　企业应当正确、及时地将已销售商品和提供劳务的成本作为营业成本，连同期间费用，结转当期损益。

Article 53 Enterprises shall convert the cost of commodities sold and service provided into operating cost accurately and timely, then account current profit and loss together with periodic expenses.

第八章　利润

Chapter VIII Profit

第五十四条　利润是企业在一定期间的经营成果，包括营业利润、投资净收益和营业外收支净额。

Article 54 Profit is the operating results of an enterprise in an accounting period, including operating profit, net investment profit and net non-operating income.

营业利润为营业收入减去营业成本、期间费用和各种流转税及附加税费后的余额。

Operating profit is the balance of operating revenue after deducting operating cost, periodic expenses and all turnover taxes, surtax and fees.

投资净收益是企业对外投资收入减去投资损失后的余额。

Net investment profit is the balance of income on external investment after deducting investment loss.

营业外收支净额是指与企业生产经营没有直接关系的各种营业外收入减营业外支出后的余额。

Net non-operating income is the balance of non-operating income which have no direct relevance with the production and operation of an enterprise after deducting non-operating expenses.

第五十五条　企业发生亏损，应当按规定的程序弥补。

Article 55 Loss incurred by an enterprise shall be made up according to the stipulated procedure.

第五十六条　利润的构成和利润分配的各个项目，应当在会计报表中分项列示。

Article 56 Items that constitute the profits and the distribution of profits shall be itemized and shown separately in the financial statements.

仅有利润分配方案，而未最后决定的，应当将分配方案在会计报表附注中说明。

A distribution of profit plan which is not yet approved is to be identified in notes to the financial statements.

第九章　财务报告

Chapter IX Financial Reports

第五十七条　财务报告是反映企业财务状况和经营成果的书面文件，包括资产负债表、损益表、财务状况变动表（或者现金流量表）、附表及会计报表附注和财务状况说明书。

Article 57 Financial reports are the written documents summarizing and reflecting the financial position and operating results of an enterprise, including a balance sheet, an income statement, a statement of changes in financial position (or a cash flow statement) together with supporting schedules, notes to the financial statements, and explanatory statements on financial condition.

第五十八条　资产负债表是反映企业在某一特定日期财务状况的报表。

Article 58 A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.

资产负债表的项目，应当按资产，负债和所有者权益的类别，分项列示。

Items of the balance sheet should be arranged according to the categories of assets, liabilities and owners' equity, and shall be shown item by item.

第五十九条　损益表是反映企业在一定期间的经营成果及其分配情况的报表。

Article 59 An income statement is an accounting statement that reflects the operating results of an enterprise within an accounting period, as well as their distribution.

损益表的项目，应当按利润的构成和利润分配各项目分项列示。

Items of the income statement should be arranged according to the formation and distribution of profit, and shall be shown item by item.

利润分配部分各个项目也可以另行编制利润分配表。

Items of the profit distribution part of the income statement may be shown separately in a statement of profit distribution.

第六十条　财务状况变动表是综合反映一定会计期间内营运资金来源和运用及其增减变动情况的报表。

Article 60 A statement of changes in financial position is an accounting statement that reflects comprehensively the sources and application of working capital and its changes during an accounting period.

财务状况变动表的项目分为营运资金来源和营运资金运用。

Items of the statement of changes in financial position are divided into sources of working capital and application of working capital.

营运资金来源与营运资金运用的差额为营运资金增加（或减少）净额。

The difference between the total sources and total applications is the net increase (or decrease) of the working capital.

营运资金来源分为利润来源和其他来源，并分项列示。营运资金运用分为利润分配和其他用途，并分项列示。

Sources of working capital are subdivided into profit sources and other sources; applications of working capital are also subdivided into profit distribution and other applications, all shall be shown item by item.

企业也可以编制现金流量表，反映财务状况的变动情况。

An enterprise may also prepare a cash flow statement to reflect the changes in its financial position.

现金流量表是反映企业一定会计期间现金收支情况的会计报表。

A cash flow statement is an accounting statement that reflects the condition of cash receipts and cash disbursements of an enterprise during a cerlain accounting period.

第六十一条　会计报表可以根据需要，采用前后期对比方式编列。

Article 61 Financial statements may, if necessary, be arranged in a way that the previous accounting period can be compared to the subsequent periods.

采取前后期对比方式编列的，上期的项目分类和内容与本期不一致的，应当将上期数按本期项目和内容，调整有关数字。

When so arranged, if the classification and contents of statement items of the previous accounting period are different from that of the current period, such items shall be adjusted in conformity with that of the current period.

第六十二条　会计报表应当根据登记完整、核对无误的帐簿记录和其它有关资料编制，做到数字真实、计算准确、内容完整、报送及时。

Article 62 Financial statements shall be prepared from the records of account books, completely recorded and correctly checked and other relevant information. It is required that they must be true and correct in figures, complete in contents and issue in time.

第六十三条　企业对外投资如占被投资企业资本总额半数以上，或者实质上拥有被投资企业控制权的，应当编制合并会计报表。

Article 63 Consolidated financial statements shall be prepared by the enterprise, where it owns 50% or more of the total capital of the enterprise it has invested or otherwise owns the right of control over the invested enterprise.

特殊行业的企业不宜合并的，可不予合并，但应当将其会计报表一并报送。

Financial statements of an invested enterprise engaged in special line of business not suitable for consolidation, may not be consolidated, but they shall be submitted together.

第六十四条　会计报表附注是为帮助理解会计报表的内容而对报表的有关项目等所作的解释，其内容主要包括：

Article 64 Notes to the financial statements are explanatory to related items in the financial statement of the enterprise concerned so as to facilitate understanding of the contents of the statements, the contents of which shall mainly include:

所采用的主要会计处理方法；

major accounting methods adopted;

会计处理方法的变更情况、变更原因以及对财务状况和经营成果的影响；

changes in accounting methods, the reasons for the changes, and their impact on the financial position and operating results of the enterprise;

非经常性项目的说明；

description of unusual items;

会计报表中有关重要项目的明细资料；

detailed information relating to major items listed in the financial statements;

其他有助于理解和分析报表需要说明的事项。

and any other explanations necessary to provide users with a clear view and understanding of the financial statements.

第十章　附则

Chapter X Supplementary Provisions

第六十五条　本准则由财政部负责解释。

Article 65 The Ministry of Finance shall be responsible for the interpretation of these Criteria.

第六十六条　本准则自一九九三年七月一日起施行。

Article 66 These Criteria shall be effective as of July 1,1993.