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Decree of the State Council of the People's Republic of China
(No. 287)
The Regulations on Financial Accounting Reports of Enterprises are hereby promulgated and shall be effective as of January 1, 2001
Premier, Zhu Rongji
June 21, 2000
Regulations on Financial Accounting Reports of Enterprises
| | 中华人民共和国国务院令
（第２８７号）
现公布《企业财务会计报告条例》，自２００１年１月１日起施行。
总理 朱镕基
二０００年六月二十一日
企业财务会计报告条例
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Chapter I General Provisions
| | 第一章 总则
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Article 1 These Regulations are formulated for the purposes of standardizing the financial accounting reports of enterprises and ensuring the authenticity and completeness of financial accounting reports and in accordance with the Accounting Law of the People's Republic of China.
| | 第一条 为了规范企业财务会计报告，保证财务会计报告的真实、完整，根据《中华人民共和国会计法》，制定本条例。
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Article 2 In compiling and tendering their financial accounting reports, enterprises (including companies, the same hereinafter) shall comply with these Regulations.
The financial accounting reports as referred to in these Regulations mean the documents tendered by an enterprise which shall reflect its financial condition on a specific date and its operating result and cash flow within a certain period of accounting.
| | 第二条 企业（包括公司，下同）编制和对外提供财务会计报告，应当遵守本条例。
本条例所称财务会计报告，是指企业对外提供的反映企业某一特定日期财务状况和某一会计期间经营成果、现金流量的文件。
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Article 3 No enterprise may compile and tender a financial accounting report which is false or conceals any important fact.
The principal of the enterprise shall be responsible for the authenticity and completeness of financial accounting reports of his own enterprise.
| | 第三条 企业不得编制和对外提供虚假的或者隐瞒重要事实的财务会计报告。
企业负责人对本企业财务会计报告的真实性、完整性负责。
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Article 4 No organization or individual may instigate, instruct or force an enterprise to compile and tender a financial accounting report which is false or conceals any important fact.
| | 第四条 任何组织或者个人不得授意、指使、强令企业编制和对外提供虚假的或者隐瞒重要事实的财务会计报告。
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Article 5 Certified public accountants and public accounting firms shall audit the financial accounting reports of enterprises in accordance with the provisions of relevant laws, administrative regulations and working rules of certified public accountants, and shall be responsible for the audit reports they issued.
| | 第五条 注册会计师、会计师事务所审计企业财务会计报告，应当依照有关法律、行政法规以及注册会计师执业规则的规定进行，并对所出具的审计报告负责。
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Chapter II Composition of Financial Accounting Reports
| | 第二章 财务会计报告的构成
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Article 6 The financial accounting reports shall be classified into the annual, semi-annual, quarterly and monthly financial accounting reports.
| | 第六条 财务会计报告分为年度、半年度、季度和月度财务会计报告。
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Article 7 The annual or semi-annual financial accounting report shall include ;
| | 第七条 年度、半年度财务会计报告应当包括：
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(1) the accounting statement;
| | （一）会计报表；
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(2) the explanatory note to the accounting statement; and
| | （二）会计报表附注；
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(3) the financial condition statement.
The accounting statement shall include the balance sheet, the profit statement, the cash flow statement and the related schedules.
| | （三）财务情况说明书。
会计报表应当包括资产负债表、利润表、现金流量表及相关附表。
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Article 8 Generally, the quarterly or monthly financial accounting report means the accounting statement only, which shall include the balance sheet and the profit statement at least. If the provisions of the State on the unified accounting system require the compilation of the explanatory note to the accounting statement in the quarterly and monthly financial accounting reports, these provisions shall govern.
| | 第八条 季度、月度财务会计报告通常仅指会计报表，会计报表至少应当包括资产负债表和利润表。国家统一的会计制度规定季度、月度财务会计报告需要编制会计报表附注的，从其规定。
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Article 9 The balance sheet is the statement which reflects the financial situation of the enterprise on a specific date. Assets, liabilities and owner's equity (or shareholder's equity, the same hereinafter) shall be grouped and itemized in the balance sheet. The definition and itemization of assets, liabilities and owner's equity in the balance sheet shall comply with the following provisions;
| | 第九条 资产负债表是反映企业在某一特定日期财务状况的报表。资产负债表应当按照资产、负债和所有者权益（或者股东权益，下同）分类分项列示。其中，资产、负债和所有者权益的定义及列示应当遵循下列规定：
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(1) Assets mean the resources that are created from its transactions or events in the past and owned or controlled by the enterprise and can generate the anticipated economic benefits for it. Assets shall be grouped and itemized in the balance sheet according to their nature of liquidity, including current assets, long-term investment, fixed assets, intangible assets and other assets. The specific assets of banks, insurance companies and non-bank financial institutions, if any, shall be grouped and itemized according to their specific nature.
| | （一）资产，是指过去的交易、事项形成并由企业拥有或者控制的资源，该资源预期会给企业带来经济利益。在资产负债表上，资产应当按照其流动性分类分项列示，包括流动资产、长期投资、固定资产、无形资产及其他资产。银行、保险公司和非银行金融机构的各项资产有特殊性的，按照其性质分类分项列示。
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(2) Liabilities mean the present obligations created from its transactions or events in the past, and the fulfillment of such obligations may cause the anticipated outflow of the economic benefits of the enterprise. Liabilities shall be grouped and itemized in the balance sheet according to their nature of liquidity, including current liabilities and long-term liabilities, etc. The specific liabilities of banks, insurance companies and nonbank financial institutions, if any, shall be grouped and itemized according to their specific nature.
| | （二）负债，是指过去的交易、事项形成的现时义务，履行该义务预期会导致经济利益流出企业。在资产负债表上，负债应当按照其流动性分类分项列示，包括流动负债、长期负债等。银行、保险公司和非银行金融机构的各项负债有特殊性的，按照其性质分类分项列示。
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(3) Owner's equity means the economic benefits enjoyed by the owner from the assets of the enterprise, and its amount shall be the remaining amount of assets after deducting liabilities. Owner's equity shall be itemized in the balance sheet under the titles such as the paid in investment (or in stock), paid in surplus, surplus from profit and undistributed profit.
| | （三）所有者权益，是指所有者在企业资产中享有的经济利益，其金额为资产减去负债后的余额。在资产负债表上，所有者权益应当按照实收资本（或者股本）、资本公积、盈余公积、未分配利润等项目分项列示。
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Article 10 The profit statement is the statement which reflects the operating result of the enterprise within a certain period of accounting. Receipts, costs and the composition of profit shall be grouped and itemized in the profit statement. The definition and itemization of receipts, costs and profit in the profit statement shall comply with the following provisions:
| | 第十条 利润表是反映企业在一定会计期间经营成果的报表。利润表应当按照各项收入、费用以及构成利润的各个项目分类分项列示。其中，收入、费用和利润的定义及列示应当遵循下列规定：
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(1) Receipts mean the gross inflow of economic benefits arising in the course of daily activities of the enterprise such as sale of goods, supply of services and transfer of the assets-use right. Receipts shall not include the amounts collected on behalf of the third party or the customer. Receipts shall be itemized in the profit statement according to its significance.
| | （一）收入，是指企业在销售商品、提供劳务及让渡资产使用权等日常活动中所形成的经济利益的总流入。收入不包括为第三方或者客户代收的款项。在利润表上，收入应当按照其重要性分项列示。
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(2) Costs mean the outflow of economic benefits arising in the course of daily activities of the enterprise such as sale of goods and supply of services. Costs shall be itemized in the profit statement according to their nature.
| | （二）费用，是指企业为销售商品、提供劳务等日常活动所发生的经济利益的流出。在利润表上，费用应当按照其性质分项列示。
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(3) Profit means the operating result of the enterprise within a certain period of accounting. Profit shall be grouped and itemized in the profit statement according to the composition of profit such as operating profit, total profit and net profit.
| | （三）利润，是指企业在一定会计期间的经营成果。在利润表上，利润应当按照营业利润、利润总额和净利润等利润的构成分类分项列示。
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Article 11 The cash flow statement is the statement which reflects the inflow and outflow of cash and cash equivalents (hereinafter referred to as the cash) of the enterprise within a certain period of accounting. Cash flow shall be grouped and itemized in the cash flow statement under the titles of operating, investing and financing activities. The definition and itemization of operating, investing and financing activities in the cash flow statement shall comply with the following provisions:
| | 第十一条 现金流量表是反映企业一定会计期间现金和现金等价物（以下简称现金）流入和流出的报表。现金流量表应当按照经营活动、投资活动和筹资活动的现金流量分类分项列示。其中，经营活动、投资活动和筹资活动的定义及列示应当遵循下列规定：
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(1) Operating activities mean all transactions and events other than investing or financing activities of the enterprise. Cash flow under the title of operating activities shall be itemized in the cash flow statement according to the nature of cash inflow and outflow in the operating activities; the operating activities of banks, insurance companies and non-bank financial institutions shall be itemized according to their specific nature.
| | （一）经营活动，是指企业投资活动和筹资活动以外的所有交易和事项。在现金流量表上，经营活动的现金流量应当按照其经营活动的现金流入和流出的性质分项列示；银行、保险公司和非银行金融机构的经营活动按照其经营活动特点分项列示。
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(2) Investing activities mean the purchase and construction of long-term assets and the investments not included in cash equivalents and the disposal of the enterprise. Cash flow under the title of investing activities shall be itemized in the cash flow statement according to the nature of cash inflow and outflow in the investing activities.
| | （二）投资活动，是指企业长期资产的购建和不包括在现金等价物范围内的投资及其处置活动。在现金流量表上，投资活动的现金流量应当按照其投资活动的现金流入和流出的性质分项列示。
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(3) Financing activities mean the activities that cause the change in the size and composition of the capital and debts of the enterprise. Cash flow under the title of financing activities shall be itemized in the cash flow statement according to the nature of cash inflow and outflow in the financing activities.
| | （三）筹资活动，是指导致企业资本及债务规模和构成发生变化的活动。在现金流量表上，筹资活动的现金流量应当按照其筹资活动的现金流入和流出的性质分项列示。
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Article 12 The related schedules are the supplementary statements which reflect the financial condition, operating result and cash flow of the enterprise, and shall mainly include the profit distribution statement and other schedules as required by the unified accounting system of the State.
The profit distribution statement is the statement that reflects the distribution of net profit realized and profit undistributed in the past years or recover losses of the enterprise within a certain period of accounting. Profit distribution shall be grouped and itemized in the profit distribution statement according to the items of profit distribution.
| | 第十二条 相关附表是反映企业财务状况、经营成果和现金流量的补充报表，主要包括利润分配表以及国家统一的会计制度规定的其他附表。
利润分配表是反映企业一定会计期间对实现净利润以及以前年度未分配利润的分配或者亏损弥补的报表。利润分配表应当按照利润分配各个项目分类分项列示。
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Article 13 The annual and semi-annual accounting statements shall contain the comparative figures for two consecutive years or periods at least.
| | 第十三条 年度、半年度会计报表至少应当反映两个年度或者相关两个期间的比较数据。
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Article 14 The explanatory note to the accounting statement is the explanations of the basis, medium, principle and method adopted in compiling the accounting statement and of the major items of the accounting statement so as to help the user of the accounting statement to understand the contents of the statement. The explanatory note to the accounting statement shall contain the following particulars at least:
| | 第十四条 会计报表附注是为便于会计报表使用者理解会计报表的内容而对会计报表的编制基础、编制依据、编制原则和方法及主要项目等所作的解释。会计报表附注至少应当包括下列内容：
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(1) explanation on the nonconformity to fundamental accounting assumptions;
| | （一）不符合基本会计假设的说明；
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(2) significant accounting policies and accounting estimates, their change, reasons, and impact on the financial condition and operating result;
．．．．．． | | （二）重要会计政策和会计估计及其变更情况、变更原因及其对财务状况和经营成果的影响；
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