企业会计准则包括基本准则和具体准则，具体准则的制定应当遵循本准则。

Accounting Standards for Business Enterprises include the Basic Standard and Specific Standards. Specific Standards shall be formulated in accordance with this Standard.

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第三条企业会计准则包括基本准则和具体准则，具体准则的制定应当遵循本准则。

Article 3 the accounting standards for enterprises include basic standards and concrete standards. The formulation of concrete standards shall comply with these standards.

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我国新企业会计准则于2006年2月15日正式颁布，它包括一项基本准则和三十八项具体会计准则。

In February 15, 2006, China formally issues the new Accounting Standards, the new Accounting Standards include one Basic Accounting Standard and thirty-eight specific Accounting Standards.

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