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.
基本准则暗含着若干会计基本假设，明确了财务报告的目标和会计信息质量要求。
The basic standard implies some basic postulates (assumptions); clearly confirm objectives of financial reporting and qualitative requirement of accounting information.
会计诚信是现代会计的一项基本准则。
Accounting credit is a fundamental principle of modern accounting.
2006年2月15日，财政部新闻发布会发布了39个会计准则，其中包括：1项基本准则、38项具体准则。
February 15th in 2006, the Ministry of Finance news conference released 39 accountancy's standards, including among them: 1 basic standard, 38 concrete standards.
新会计准则体系由一项基本准则和38项具体会计准则组成。
The system of new accounting standards compose by one basic guidelines and 38 specific accounting standards.
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.
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.
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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