第三十一条　无形资产是指企业长期使用而没有实物形态的资产，包括专利权、非专利技术、商标权、著作权、土地使用权、商誉等。

Article 31 Intangible assets refer to assets that are used by an enterprise for a long term without material state, including patents, non-patented technology, trademark, copyrights, right to use land sites, and goodwill, etc.

购入的无形资产，应当按实际成本记帐；接受投资取得的无形资产，应当按照评估确认或者或合同约定的价格记帐；

Intangible assets purchased shall be accounted for at actual cost. Intangible assets received from investors shall be accounted for at the assessed value recognized or the amount specified in the contract.

自行开发的无形资产，应当按开发过程中实际发生的支出数记帐。

Self-developed intangible assets shall be accounted at actual cost in the development process.

各种无形资产应当在受益期内分期平均摊销，未摊销余额在会计报表中列示。

All intangible assets shall be averagely amortized over the periods benefited from such expenditures and the unamortized balance shall be itemized and shown in financial statements.

第三十二条　递延资产是指不能全部计入当年损益，应当在以后年度内分期摊销的各项费用，包括开办费、租入固定资产的改良支出等。

Article 32 Deferred assets refer to all the expenses that cannot be accounted into current profit or loss totally but should be periodically amortized in future years, including starting expenses, expenditures incurred in major repair and improvement of the rented fixed assets, etc.

企业在筹建期内实际发生的各项费用，除应计入有关财产物资价值者外，应当作为开办费入帐。

The expenses incurred to an enterprise during its preparation period shall be accounted for as starting expenses except those that shall be accounted into related property or material value.

开办费应当在企业开始生产经营以后的一定年限内分期平均摊销。

The starting expenses shall be averagely amortized in a certain period of years after the operation starts.

租入固定资产改良支出应当在租赁期内平均摊销。

Expenditures incurred on major repair and improvement of the rented fixed assets shall be averagely amortized during the period of leasing.

各种递延资产的未摊销余额应当在会计报表中列示。

All deferred assets shall be shown separately in accounting statements by its balance not yet amortized.

第三十三条　其他资产是指除以上各项目以外的资产。

Article 33 Other assets refer to the assets except all items mentioned above.

第四章　负债

Chapter IV Liabilities

第三十四条　负债是企业所承担的能以货币计量、需以资产或劳务偿付的债务。

Article 34 Liabilities are debts borne by an enterprise, measurable by money value, which is to be paid to a creditor in assets, or services.

第三十五条　负债分为流动负债和长期负债。

Article 35 Liabilities are generally classified into current liabilities and long-term liabilities.

第三十六条　流动负债是指将在一年或者超过一年的一个营业周期内偿还的债务，包括短期借款、应付票据、应付帐款、预收货款、应付工资、应交税金、应付利润、其他应付款、预提费用等。

Article 36 Current liabilities refer to the debts which will be paid off within one year or an operating cycle longer than a year, including short-term loans payable, notes payable, accounts payable, advances from customers, accrued payroll, taxes payable, profits payable, other payables, provision for expenses, etc.

各项流动负债应当按实际发生数额记帐。负债已经发生而数额需要预计确定的，应当合理预计，待实际数额确定后，进行调整。

All current liabilities shall be accounted for at actual amount incurred. Liabilities incurred but the amount to be estimated shall be accounted for dt a reasonable estimate, and then adjusted after the actual amount is given.

流动负债的余额应当在会计报表中分项列示。

Balance of current liabilities shall be itemized and shown in financial statements.

第三十七条　长期负债是指偿还期在一年或者超过一年的一个营业周期以上的债务，包括长期借款、应付债券，长期应付款项等。

Article 37 Long-term liabilities refer to the debts which will be redeemed after one year or an operating cycle longer than a year, including long-term loans payable, bonds payable, long-term accounts payable, etc.

长期借款包括向金融机构借款和向其他单位借款。

Long-term loans payable include the loans borrowed from financial institutions and other units.

长期借款应当分别借款性质按实际发生的数额记帐。

They shall be accounted independently according to the different characters of the loans and at the amount actually incurred.

发行债券时，应当按债券的面值记帐。债券溢价或折价发行时，实收价款与面值的差额应当单独核算，在债券到期前分期冲减或者增加各期的利息支出。

Bonds shall be accounted for at par value. When bonds are issued in premium or discount, the difference between the amount actually obtained and the par value shall be accounted independently, and be written off periodically or increasing the interest expenses of every period prior to the maturity of bonds.

长期应付款项包括应付引进设备款、融资租入固定资产应付款等。

Long-term accounts payable include accounts payable for importing equipments, accounts payable for fixed assets financed by leasing.

长期应付款项应当按实际发生数额记帐。

Long-term accounts payable shall be accounted at actual amounts.

长期负债应当按长期借款、应付债券、长期应付款项在会计报表中分项列示。

Long term liabilities shall be itemized and shown as long-term loans, bonds payable, long-term accounts payable in financial statements.

将于一年内到期偿还的长期负债，应当在流动负债下单列项目反映。

Long-term liabilities to be matured and payable within one year shall be shown as a separate item under the caption of current liabilities.

第五章　所有者权益

Chapter V Owners' Equity

第三十八条　所有者权益是企业投资人对企业净资产的所有权，包括企业投资人对企业的投入资本以及形成的资本公积金、盈余公积金和未分配利润等。

Article 38 Owners' equity refers to the ownership of the investors with respect to the net assets of an enterprise, including capital invested in by investors, capital reserve, surplus reserve, and undistributed profit, etc.

第三十九条　投入资本是投资者实际投入企业经营活动的各种财产物资。

Article 39 Invested capital is the capital fund actually invested in the enterprise by its investors, whether it be in form of cash, physical goods or other assets for the operation of the enterprise.

投入资本应当按实际投资数额入帐。

Invested capital shall be accounted for at the amount actually invested.

股份制企业发行股票，应当按股票面值作为股本入帐。

Amount of shares issued by a share-holding enterprise shall be accounted for as equity at the face value of the shares issued.

国家拨给企业的专项拨款，除另有规定者外，应当作为国家投资入帐。

Special appropriation allocated by the government to an enterprise shall be accounted for as government investment unless otherwise stipulated.

第四十条　资本公积金包括股本溢价、法定财产重估增值、接受损赠的资产价值等。

Article 40 Capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.