Question

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企业会计准则包括基本准则和具体准则，具体准则的制定应当遵循本准则。应当以企业发生的各项交易或者事项为对象，记录和反映企业的各项经营活动。
　　企业应当对其本身发生的交易或者事项进行会计确认、计量和报告。会计应当划分会计期间，分期结算账目和编制财务报表。会计期间分为年度和中期，中期是指短于一个完整的会计年度的报告期间，包括半年度、季度和月度等。年度和中期的起讫日期采用公历日期。
　　企业会计确认、计量和报告应当以持续经营为前提。货币计量为基础，以综合反映企业发生的各项交易或者事项的财务结果与影响。
　　会计期间分为年度和中期，中期是指短于一个完整的会计年度的报告期间。会计记账采用借贷记账法。
　　企业会计应当以货币计量。记录的文字应当使用中文，在民族自治地方，会计记录可以同时使用当地通用的一种民族文字。在中华人民共和国境内的外商投资企业和外国企业的会计记录可以同时使用一种外国文字。
　　企业应当以实际发生的交易或者事项为依据进行会计确认、计量和报告，如实反映符合确认和计量要求的各项会计要素及其他相关信息，保证会计信息真实可靠、内容完整。第十条会计如实提供有关企业财务状况、经营业绩和现金流量等方面的有用信息，以满足有关各方的信息需要，有助于使用者做出经济决策，并反映管理层受托责任的履行情况。
　　企业提供的会计信息应当与财务会计报告使用者的经济决策需要相关，有助于财务会计报告使用者对企业过去、现在或者未来的情况作出评价或者预测。第十一条 企业会计应当以实际发生的交易或者事项为依据，保证会计信息的真实、完整、可靠。
　　企业会计提供的会计信息应当具备可比性。同一企业不同时期发生的相同或者相似的交易或者事项，应当采用一致的会计政策，不得随意变更。需要变更的，应当在附注中说明。
　　不同企业发生的相同或者相似的交易或者事项，应当采用规定的会计政策，确保会计信息口径一致、相互可比。第十三条 企业会计应当以权责发生制为基础。凡是当期已经实现的收入和已经发生或应当负担的费用，不论款项是否收付，都应当作为当期的收入和费用；凡是不属于当期的收入和费用，即使款项已在当期收付，也不应当作为当期的收入和费用。
　　企业提供的会计信息应当反映与企业财务状况、经营成果和现金流量等有关的所有重要交易或者事项。第十五条 企业会计应当遵循谨慎性原则的要求，不得多计资产或收益、少计负债或费用。
　　企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用。第十六条 企业应当按照交易或者事项的经济实质进行会计处理，而不应当仅仅以其法律形式为依据。
　　企业的会计处理方法前后各期应当保持一致，不得随意变更。如有必要变更，应当将变更的内容和理由、变更的累积影响数，以及累积影响数不能合理确定的理由等，在附注中予以说明。
　　企业在进行会计处理时，收入与其相关的成本、费用应当相互配比，同一会计期间内的各项收入和与其相关的成本、费用，应当在该会计期间内确认。
　　企业的会计处理应当合理划分收益性支出与资本性支出的界限。凡支出的效益仅及于本会计期间的，应当作为收益性支出；凡支出的效益及于几个会计期间的，应当作为资本性支出。
　　企业对交易或事项应当区别其重要程度进行会计处理。对资产、负债、损益等有较大影响，从而影响使用者据以作出合理判断的重要会计事项，应当按照规定的会计方法和程序进行处理；对于次要的会计事项，在不影响会计信息真实性和不误导使用者作出正确判断的前提下，可适当简化处理。

Answer 1

The business enterprise accountancy's standard include basic standard with concrete standard, concrete standard of establishment should follow this standard.Should with business enterprise occurrence of each item trade perhaps item for object, record and reflection each item of the business enterprise management activity.
Business enterprise as to it's should oneself occurrence of trade perhaps the item carry on an accountancy confirm and calculate with report.The accountancy should divide the line accountancy's period, cent period balance of accounts Zhang eyes with draw up a financial report.Accountancy's period is divided into year and middle, the middle be that be short at a fiscal year of integrity of report period, include the degree, quarter degree and month degree etc. in half year.Year and middle of date of beginning and the end adoption date of Christian ear.
Business enterprise accountancy confirm, calculate with report should with keep on management for premise.The currency calculate for the foundation, with comprehensive reflection business enterprise occurrence of each item trade perhaps the finance of the item result and influence.
Accountancy's period is divided into year and middle, the middle be that be short at the fiscal year of an integrity of report period.The accountancy record a Zhang adoption to borrow to record a Zhang method.
The business enterprise accountancy should calculate by currency.The writing of record should usage Chinese, at the national autonomy place, accountancy record can in the meantime usage the region in general use of a kind of race writing.Inshore in the People's Republic of China of outside company the accountancy record of the investment business enterprise and foreign country business enterprise can in the meantime usage a kind of foreign country writing.
Business enterprise should with actual occurrence of trade perhaps item for basis carry on an accountancy confirm and calculate with report, such as solid reflection match confirm and calculate request of each item accountancy's main factor and other related information, assurance accountancy information true credibility, contents integrity.Ten accountancy such as solid provide concerning the business enterprise financial standing, management accomplishment and cash discharge etc. of useful information, with satisfy the information concerning everyone demand, help the user to do economy decision, and reflection management layer entrust a responsibility of implement a circumstance.
Accountancy's information that the business enterprise provide should with finance accountancy report user of economy decision demand related, contribute to finance an accountancy report user to the business enterprise past, now perhaps the future circumstance make evaluation perhaps estimate.11 business enterprise accountancy should with actual occurrence of trade perhaps item is basis, assurance accountancy's information of true, integrity, credibility.
Business enterprise the accountancy provide of accountancy's information should have can ratio.Same business enterprise not corresponding period occurrence of homology perhaps likeness of trade perhaps item, should adoption consistent of accountancy's policy, can not at will change.Need to be change of, should in the remark elucidation.
Dissimilarity business enterprise occurrence of homology perhaps likeness of trade perhaps item, should adoption provision of accountancy's policy, insure an accountancy information caliber consistent, mutually can ratio.13 business enterprise accountancy should take the power occurrence system as foundation.Every be period already realization of income with already occurrence or should burden of expenses, in spite of whether amount of money accept to pay or not, should be the income and expenses which be period;Every income and expenses don'ted belong to be period, even amount of money already at be period accept to pay, also shouldn't regard as is be period of income and expenses.
Accountancy's information that the business enterprise provide should reflection and business enterprise financial standing, management result and cash discharge etc. relevant of havings the importance trade perhaps item.15 business enterprise accountancy should follow the request of careful sex principle, can not account property or income more and account liabilities or expenses less.
The business enterprise carry on an accountancy confirm towards trade perhaps item and calculate with report should keep should have of careful, shouldn't overestimate property perhaps income, under-estimation liabilities perhaps expenses.16 business enterprise should according to trade perhaps item of economy substantial carry on an accountancy processing, but shouldn't be only take its law form as basis.
Accountancy's treatment of the business enterprise in front and back each period should keep consistent, can not at will change.Such as have necessity change, should will change of contents and reason, change of accumulation influence number, and accumulation influence number can't reasonable assurance of reason etc., give elucidation in the remark.
Business enterprise while carrying on an accountancy a processing, the income should go together with ratio mutually with its related cost, expenses, the period of same accountancy inside of each item income and and it related cost, expenses, should in should the accountancy the period confirm.
The Department of Accounting of business enterprise should be reasonable divide the line income expenditure and capital expenditure of boundary.The performance of any expenditure is only to be within the reach of this accountancy's period, should be an income expenditure;The performance of any expenditure is within the reach of a few accountancy's period of, should be a capital expenditure.
The business enterprise carry on an accountancy processing towards trade or item should distinguish its importance's degree.To the property, liabilities, profit and loss' etc. have bigger influence, thus influence user according to with make reasonable judgment of importance accountancy's item, should according to provision of accountancy's method and procedure carry on processing;For next in importance accountancy's item, under the premise that not influence accountancy information reliability and don't mislead an user to make exactitude judgment, can appropriate simplification processing.