事業(yè)單位會(huì)計(jì)準(zhǔn)則(2012)doc（Accounting standards for institutions (2012) doc）

1、事業(yè)單位會(huì)計(jì)準(zhǔn)則(2012)doc（Accounting standards for institutions (2012) doc）Documents from the network, I collected, finishing, and if there are omissions, errors, but also please correct me!Decree No. seventy-second of the Ministry of finance of the Peoples Republic of ChinaAccounting standards for institut

2、ionsAccounting standards institutions have been revised through the executive meeting of the Ministry of Finance in December 5, 2012, the revised enterprise accounting standards promulgated and implemented since January 1, 2013Treasury DepartmentDecember 6, 2012Accounting standards for institutionsC

3、hapter I General ProvisionsArticle 1 for the purpose of accounting norms and institutions, to ensure the quality of accounting information, and promote the healthy development of public welfare undertakings, according to the Peoples Republic of China accounting law and other relevant laws and admini

4、strative regulations, formulate the standardsSecond, these standards apply to all types of institutions at all levelsThird institutions accounting system, industry institutions accounting system (hereinafter referred to as the accounting system), the Ministry of Finance in accordance with the guidel

5、ines establishedFourth accounting institutions and institutions goal is to provide financial status, business results, the implementation of the budget accounting information related to accounting information users, to reflect the institutions of accountability, to help users of accounting informati

6、on for social management and make economic decisionsThe users of accounting information in institutions include the government and its related departments, holding (superior) units, creditors, institutions and other stakeholdersFifth institutions shall carry out accounting calculations on their own

7、economic transactions or mattersThe accounting of the sixth institutions should be based on the continuous and normal operation of the business activities of the institutionsSeventh institutions should divide the accounting period, the settlement of accounts and the preparation of financial accounti

8、ng reports (also known as financial statements, the same below)The accounting period shall be at least annual and monthlyThe accounting dates during the annual and monthly accounting of the Gregorian calendar dateThe accounting of the eighth institutions shall use Renminbi as the bookkeeping standar

9、d currencyIn the event of foreign currency business, the amount of foreign currency shall be converted into Renminbi amountThe accounting system of the ninth institutions generally adopts cash basis; some economic transactions or matters are accounted for by accrual basis, which is stipulated by the

10、 Ministry of Finance in the accounting systemThe accounting system of industry and institution shall be made by accrual basis, which shall be stipulated by the Ministry of Finance in the relevant accounting systemThe accounting elements of tenth institutions include assets, liabilities, net assets,

11、income, expenses, or expensesEleventh institutions should use debit and credit accountingThe second chapter is about the quality requirements of accounting informationTwelfth institutions should be based on actual economic transactions or matters as the basis for accounting, truthfully reflect the a

12、ccounting elements and results, and ensure that the accounting information is true and reliableThirteenth business units should be the economic or business matters occurred unified into the accounting, to ensure that the accounting information which can reflect the institutions financial condition,

13、business results, budget execution etc.The fourteenth institution shall timely carry out accounting calculation on the economic transactions or matters that have already occurred, and may not advance or postpone itThe accounting information provided by the fifteenth institutions should be comparable

14、The same or similar economic transactions or matters occurring at different times in the same institution shall be subject to the uniform accounting policies and shall not be changed at willWhere a change is really necessary, the contents, reasons and the effect on the financial condition of the uni

15、t and the achievements of the enterprise shall be explained in the notesA unified accounting policy shall be adopted in the same or similar economic business or event occurring in different units of the same institution, so as to ensure that the accounting information of similar units is identical i

16、n caliber and comparable in proportion to each otherSixteenth institutions shall provide accounting information, and reflect the institutions entrusted with the responsibility for implementation of the users of accounting information management and decision-making needs, to help users of accounting

17、information and institutions in the past, present or future evaluate or forecastThe accounting information provided by the seventeenth institutions should be clear and clear to facilitate the understanding and use of accounting information usersThird chapter assetsThe eighteenth asset refers to the

18、economic resources that the institution owns or uses, which can be measured in monetary terms, including all kinds of property, claims and other rightsThe assets of the nineteenth institutions are divided into current assets and non current assets according to their liquidityLiquid assets are assets

19、 that are expected to be realized or consumed within 1 years (including 1 years)Non current assets refer to assets other than liquid assetsThe current assets of the twentieth institutions include currency, funds, short-term investments, receivables and prepayments, inventories, etc.Cash, bank deposi

20、ts, zero balance account shall the amount of inventoryShort term investment refers to the investment made by institutions in accordance with the law and holds no more than 1 years (including 1 years)Receivables and prepayments refer to the various claims formed by the institutions in carrying out th

21、eir business activities, including the amount of financial return, bills receivable, accounts receivable, other receivables, etc., and prepaymentsInventory refers to the assets of institutions in the course of their business activities and other activities, including materials, fuels, packaging and

22、low value consumablesNon current assets of twenty-first institutions include long-term investment, construction projects, fixed assets, intangible assets and so onLong term investment refers to the investments made by institutions in accordance with the law, with ownership of various equity and obli

23、gatory rights over a period of 1 years (excluding 1 years)Construction under construction refers to all kinds of buildings (including new construction, reconstruction, expansion, repair, etc.) and equipment installation projects that have already occurred in the public institutions but have not yet

24、been completed and deliveredFixed assets refers to the institution holding period of use for more than 1 years (including 1 years), the unit value is above the prescribed criteria, and maintained the original physical assets in use, including buildings and structures, special equipment, general equi

25、pment etc.Unit value, although not up to the prescribed standards, but a large number of similar materials lasting for more than 1 years (excluding 1 years) should be used as fixed assets accountingIntangible assets refer to the identifiable non monetary assets held by institutions without physical

26、forms, including patents, trademarks, copyrights, land use rights, and non patented technologiesThe assets of twenty-second institutions shall be measured in accordance with the actual cost at the time of acquisitionExcept as otherwise provided by the state, institutions may not adjust their book va

27、lue by themselvesReceivables and prepayments shall be measured in accordance with the actual amount incurredTo pay for the price of acquired assets, shall be paid in accordance with the acquisition of assets when the amount of cash or cash equivalents, or pay the assets obtained in accordance with t

28、he non monetary assets evaluation value measurementThe acquisition of assets without payment of the price, the measured amount shall be determined according to the amount specified in the relevant credentials and related taxes and fees, transportation fees; no relevant credentials, the amount of the

29、 same or similar measurement according to the market price of the asset plus the relevant taxes, transportation fees; no relevant credentials, the same or similar assets. The market price is not reliable, the assets shall be accounted for according to the nominal amountTwenty-third institutions of f

30、ixed assets for depreciation, intangible assets of the amortization, the Ministry of Finance in the relevant financial accounting systemThe fourth chapter liabilitiesThe twenty-fourth liability refers to the debt that the institution can undertake in monetary measurement and need to be repaid by ass

31、ets or servicesThe liabilities of the twenty-fifth institutions are divided into current liabilities and non current liabilities according to their liquidityCurrent liabilities are liabilities that are expected to be repaid within 1 years (including 1 years)Non current liabilities refer to liabiliti

32、es other than current liabilitiesTwenty-sixth units of current liabilities include short-term loans payable, and advance payments, employee compensation, payment etc.Short term borrowing refers to the borrowing of a business unit for a period of 1 years (including 1 years)Payables and advance paymen

33、ts refers to all the debts and institutions in the implementation of operational activities, including notes payable, accounts payable, other payables and other payables and advance receivableStaff remuneration payable refers to the amount of unpaid wages, allowances and subsidies payable by the ins

34、titutionThe payable amount refers to the amount of unpaid funds payable by the institution, including the amount of money to be turned over to the state treasury or the financial account, the tax payable, and other funds that should be turned over in accordance with the relevant regulations of the s

35、tateNon current liabilities of twenty-seventh institutions, including long-term loans, long-term payables and so onLong term loans refer to all kinds of loans borrowed by institutions for more than 1 years (excluding 1 years)Long term payable refers to the payment due by institutions for more than 1

36、 years (excluding 1 years), mainly refers to the payable lease of the fixed assets leased by the institutionsThe liabilities of twenty-eighth institutions shall be measured in accordance with the contract amount or actual amount incurredThe fifth chapter: net assetsThe twenty-ninth net asset refers

37、to the balance of the assets of the institution after deducting the liabilitiesThe net assets of the thirtieth institutions include enterprise funds, non current assets funds, special funds, financial subsidies, carrying over balances, non financial subsidies, carrying over balances, etc.The fund re

38、fers to the net assets of the institutions have limited use, the main source of financial subsidies for non deductible balances accumulated balance after the distribution amountNon current assets fund refers to the amount of non current assets occupied by institutionsA special-purpose fund refers to

39、 the net assets of a public institution that are specially extracted and set up in accordance with the provisionsCarry over balances of financial subsidies refers to the accumulated surplus institutions and the financial subsidy income and expenditure balance, and shall be used in accordance with th

40、e regulations of the management of the carryover and surplus fundsNon financial subsidy carry over balance refers to the balance of income and expenditure in addition to the financial aid budgetAmong them, non financial subsidy transfer refers to the accumulated surplus institutions except financial

41、 subsidy payments of the special funds income related expenditure balance, subject to the provisions of the use of carryover funds; non financial subsidy refers to the balance of balance institutions except financial subsidy payments by non income and non special funds capital expenditure afterThirt

42、y-first business funds, non current assets funds, special funds, financial subsidies, carry over balances, non financial subsidies, carry over balances and other net assets items shall be itemized and included in the balance sheetSixth chapter incomeThe thirty-second income refers to the non repayme

43、nt funds obtained by the institutions in carrying out their business and other activities according to lawThe income of the thirty-third institutions includes financial subsidies, income, business income, higher subsidies, income from the subsidiary units, income from operation, and other incomeFina

44、ncial aid income refers to all kinds of financial allocations made by public institutions from the same level of financial departments, including basic expenditure subsidies and project expenditure subsidiesEnterprise income refers to the income obtained by institutions engaging in professional busi

45、ness activities and their auxiliary activitiesOf which: in accordance with the relevant provisions of the State shall be turned over to the state treasury or the financial accounts of the funds are not included in the business income; from financial accounts allocated to institutions and funds appro

46、ved or not turned over to the state treasury funds included in the fiscal accounts, business incomeHigher level subsidy income refers to non financial subsidy income obtained by public institutions from competent departments and higher levelsThe income of the subordinate units turned over to the pub

47、lic refers to the revenues paid by the independent accounting units affiliated to the institutions in accordance with the relevant regulationsOperating income refers to the income from non independent accounting activities carried out by public institutions in addition to their professional activiti

48、es and their auxiliary activitiesOther income refers to financial subsidies, income, business income, higher subsidies, income from subsidiaries and income from operating income, including investment income, interest income, donations and so onThe income of thirty-fourth institutions should generall

49、y be confirmed when the payment is received, and shall be measured in accordance with the amount actually receivedThe accrual income shall be issued stock in the provision of services or confirmation and payment or money obtained credentials, and measure according to the actual amount received or th

50、e amount specified in the relevant credentialsThe seventh chapter is expenditure or expenseThe thirty-fifth expenditure or expenses refers to the expenses and losses caused by the business and other activities undertaken by the institutionThe expenses or expenses of the thirty-sixth institutions inc

51、lude business expenses, subsidies to subsidiary units, expenses paid to the higher authorities, operating expenses and other expensesBusiness expenditure refers to the basic expenditures and project expenditures of institutions engaging in professional business activities and their auxiliary activit

52、iesSubsidy for subsidiary units refers to the expenditure on subsidies made by public institutions to subsidiary units with income other than financial aid incomeThe expenses paid to the higher authorities refer to the expenses paid by the institutions to the higher authorities in accordance with th

53、e provisions of the financial departments and the competent departmentsOperating expenses refer to the expenses of non independent accounting activities conducted by public institutions in addition to their professional activities and their auxiliary activitiesOther expenditure refers to the expendi

54、ture of the enterprise, the expenditure on subsidiary units, the expenses paid to the higher authorities and the operating expenses, including interest expenses, donations and so onThirty-seventh non independent accounting institutions to carry out business activities, the number of fees should be p

55、roperly regulated to carry out business activities occur; not directly regulated, should be in accordance with the standard provisions of the reasonable allocation of the proportion orInstitutions operating expenses and operating income should be matchedThe expenses of thirty-eighth institutions sho

56、uld generally be confirmed when they are actually paid, and shall be measured according to the actual amount paidExpenses or expenses recognised by accrual basis,It shall be confirmed when it occurs and shall be measured in accordance with the actual amount incurredThe eighth chapter is financial ac

57、counting reportThe thirty-ninth financial accounting report is a document that reflects the financial status of a particular unit for a particular date and the accounting results of the results of an accounting period and budget executionThe financial statements of the fortieth institutions include

58、financial statements and other relevant information and materials that should be disclosed in the financial accounting reportsThe forty-first financial statement is a structural statement of the financial status, achievements and budget performance of institutionsThe financial statements consist of the accounting statements and their notesAn accounting statement shall include at least the following components:(a) balance sheet;(two) inc