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.
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