精选优质文档-倾情为你奉上企业会计准则基本准则Accounting Standard for Business Enterprises: Basic Standard 第一章总则Chapter 1 General Provisions 第一条为了规范企业会计确认、计量和报告行为，保证会计信息质量，根据中华人民共和国会计法和其他有关法律、行政法规，制定本准则。Article 1 In accordance with The Accounting Law of the Peoples Republic of China and other relevant laws and regulations, this Standard is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposes and to ensure the quality of accounting
