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Welcome to the wiki4CAS wiki.

This site aims to provide scholars, and non-Chinese speakers, with the fundamental knowledge to understand the Chinese Accounting Standard (or, Chinese Accounting Standard for Business Enterprises).
Terminologies in CAS are presented as Simplified Chinese and are translated to English on a word-to-word basis. Terminologies in Taiwan IFRS are presented as Traditional Chinese. Terminologies in IFRS are presented as English.

致各位讀者，本站意圖為非漢語母語學者提供理解中國企業會計準則的基礎。
中國企業會計準則術語以簡體中文呈現，並附上直譯。國際財報準則（台灣翻譯版）術語，以正體中文呈現。國際財報準則術語，以英文呈現。

This project is currently maintained by me, an ACCA (IFRS stream) and MPAcc(NZ) with auditing experience in China. All the contents only reflect my understandings. No content is provided as professional advice.

Abbreviations can be found here.
缩写和引用格式在这里.
A brief introduction about the structure of CAS can be found here.
中国企业会计准则结构在这里.