第十一条　会计信息应当符合国家宏观经济管理的要求，满足有关各方了解企业财务状况和经营成果的需要，满足企业加强内部经营管理的需要。

Article 11 Accounting information shall be designed to meet the requirements of national macro-economic control, to satisfy the needs of all concerned external users to understand an enterprise's financial position and operating results, as well as the needs of enterprises to strengthen internal management and administration.

第十二条　会计核算应当按照规定的会计处理方法进行，会计指标应当口径一致、相互可比。

Article 12 Accounting records and financial reports shall be prepared according to stipulated accounting methods, and accounting data shall be comparable and convenient to be analyzed.

第十三条　会计处理方法前后各期应当一致，不得随意变更。

Article 13 Accounting methods used shall be consistent from one period to the other and shall not be arbitrarily changed.

如确有必要变更，应当将变更的情况、变更的原因及其对企业财务状况和经营成果的影响，在财务报告中说明。

Where changes are absolutely necessary. the changes and reasons therefor and their impact on an enterprise's financial position and operating results, shall be indicated in the financial statements.

第十四条　会计核算应当及时进行。

Article 14 Accounting records and financial reports shall be prepared in a timely manner.

第十五条　会计记录和会计报表应当清晰明了，便于理解和利用。

Article 15 Accounting records and financial statements shall be prepared in a clear, concise manner to facilitate understanding, examination and use.

第十六条　会计核算应当以权责发生制为基础。

Article 16 The accrual basis of accounting shall be adopted in accounting records and financial reports.

第十七条　收入与其相关的成本、费用应当相互配比。

Article 17 Revenue shall be matched with related costs and expenses in accounting.

第十八条　会计核算应当遵循谨慎原则的要求，合理核算可以发生的损失和费用。

Article 18 Principle of prudence shall be followed, and possible loss and expense shall be reasonably determined.

第十九条　各项财产物资应当按取得时的实际成本计价。

Article 19 The values of all assets are to be recorded at historical costs at the time of acquisition.

物价变动时，除国家另有规定者外，不得调整其帐面价值。

The amount recorded in books of account shall not be adjusted even though a fluctuation in their value may occur, except otherwise stipulated by the State.

第二十条　会计核算应当合理划分收益性支出与资本性支出。

Article 20 A clear distinction shall be reasonably drawn between revenue expenditures and capital expenditures.

凡支出的效益仅与本会计年度相关的，应当作为收益性支出；凡支出的效益与几个会计年度相关的，应当作为资本性支出。

Expenditure shall be regarded as revenue expenditure where the benefit to the enterprise is only related to the current fiscal year; and as capital expenditure where the benefils to the enterprise last for several fiscal years.