(1) Prepare financial statements according to the results confirmed and measured by accounting standards.

(II) Basis of presentation: In the process of preparing financial statements, the management of the enterprise should evaluate the ability of going concern of the enterprise, and the factors that need to be considered include market operation risk, current or long-term profitability, solvency, financial flexibility and the intention of the management of the enterprise to change business policies.

(3) Conforming to the accrual basis, except the cash flow statement is prepared on the cash basis, other financial statements of the enterprise are prepared on the accrual basis.

(4) Importance and project introduction. Enterprises should judge the importance according to the environment and the nature and amount of the project.

(5) Consistency of expression. The presentation of financial statement items shall be consistent in each accounting period and shall not be changed at will.