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Acct Regulations > Unified Accounting System promulgated by the State > Accounting System for Business Enterprises
Accounting System for Business Enterprises
Accounting System for Business Enterprises
Chapter 1: General Provisions
Chapter 2: Assets
Section 1: Current Assets
Section 2: Long-term investments
Section 3: Fixed Assets
Section 4: Intangible Assets and Other Assets
Section 5: Impairment of Assets
Chapter 3: Liabilities
Section 1: Current Liabilities
Section 2: Long-term Liabilities
Chapter 4: Owners' Equity
Chapter 5: Revenue
Section 1: Revenue from Sales of goods and Rendering of Services
Section 2: Construction Contracts Revenue
Chapter 6: Costs and Expenses
Chapter 7: Profit and Profit Appropriation
Chapter 8: Non-Monetary Transactions
Chapter 9: Foreign Currency Transactions
Chapter 10: Accounting Adjustments
Section 1: Changes in Accounting Policies
Section 2: Changes in Accounting Estimates
Section 3: Corrections of Accounting Errors
Section 4: Events Occurring After the Balance Sheet Date
Chapter 11: Contingencies
Chapter 12: Related Party Relationships and Transactions
Chapter 13: Financial and Accounting Reports
Chapter 14: Supplementary Provision



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