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目的本准则的目的是制定报告中止经营信息的原则，从而通过区分中止经营和持续经营信息，提高财务报表使用者对企业现金流量、盈利能力及财务状况进行预测的能力。范围１．本准则适用于所有企业的所有中止经营。定义中止经营２中止经营指满足以下条件的企业的组成部分：（１）
Purpose The purpose of these guidelines is to develop the principle of reporting suspension of business information so as to improve the ability of users of financial statements to predict the cash flow, profitability and financial position of a business by distinguishing between discontinuing operations and going-concern information. Range 1. This standard applies to all discontinued operations of all enterprises. Definition Suspension of operations 2 Suspension of operations means the components of an enterprise that satisfy the following conditions: (1)