ASBE final-English2002-08-12_Rev_.PDF Accounting System for Business Enterprises (applicable to Joint Stock Limited Enterprises effective 1 January 2001 and applicable to Foreign Investment Enterprises effective 1 January 2002) Page Chapter 1: General Provisions 1 Chapter 2: Assets Section 1 Current Assets 4 Section 2 Long -term investments 11 Section 3 Fixed Assets 16 Section 4 Intangible Assets and Other Assets 24 Section 5 Impairment of Assets 28 Chapter 3: Liabilitie s Section 1 Current Liabilities 34 Section 2 Long -term Liabilities 35 Chapter 4: Owners?Equity 41 Chapter 5: Revenue Section 1 Revenue from Sales of Goods and Rendering of Services 45 Section 2 Construction Contracts Revenue 47 Chapter 6: Costs and Expenses 51 Chapter 7: Profit and Profit Appropriation 53 Chapter 8: Non-Monetary Transactions 60 Chapter 9: Foreign Currency Transactions 62 Chapter 10: Accounting Adjustments Section 1 Changes in Accounting Policies 63 Section 2 Changes in Accounting Estimates 65 Section 3 Corrections of Accounting Errors 66 Section 4 Events Occurring After the Balance Sheet Date 67 Chapter 11: Contingencies 70 Chapter 12: Related Party Relationships and Transactions 72 Chapter 13: Fi

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