2011年
会计从业资格
考试常见英语单词辅导(二),Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets。
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wVY g_ M-F 企业会计准则目录
'Z[d7P Index for Accounting Standards for Business Enterprises
nFXAF!,jj Announced February 2006
?0J0Ij, Effective 2007 for Listed Companies
0j@Ix EPs 1. 企业会计准则---------基本准则
_T~H[&Hl (Accounting Standard for Business Enterprises - Basic Standard)
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ZX: 2. 企业会计准则第1 号---------存货
#v8Cy|I (Accounting Standard for Business Enterprises No. 1 - Inventories)
XiG88Kwv 3. 企业会计准则第2 号---------长期
股权投资
Kym:J \}9B (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
*Q/E~4AW|t 4. 企业会计准则第3 号---------投资性房地产
i QqbzOY (Accounting Standard for Business Enterprises No. 3 - Investment properties)
$FCw$ +w 5. 企业会计准则第4 号---------固定资产
s/S+ ec3 (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
AQ}l% 6. 企业会计准则第5 号---------生物资产
*/U$sZQ) (Accounting Standard for Business Enterprises No. 5 - Biological assets)
qJMp1DC 7. 企业会计准则第6 号---------无形资产
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(Accounting Standard for Business Enterprises No. 6 - Intangible assets)
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&G 8. 企业会计准则第7 号---------非货币性资产
F*<Ws;j nHU3%%%cU z(UX't (q 7.|S>+Q liG~y| (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
=g2\CIlVU6 9. 企业会计准则第8 号---------资产减值
vs*I7< (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
7xDN.o*> 10. 企业会计准则第9 号---------职工薪酬
ZOH
RUm (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
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+d 11. 企业会计准则第10 号--------企业年金基金
mh8nlB (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
y Hw!#gWM 12. 企业会计准则第11 号--------股份支付
YPQCOG (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
s=j O;K$ 13. 企业会计准则第12 号--------债务重组
\[E-: (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
~y%7w5%Un 14. 企业会计准则第13 号--------或有事项
/O"0L/hc
^ (Accounting Standard for Business Enterprises No. 13 - Contingencies)
h>Rpb#] 15. 企业会计准则第14 号--------收入
]}_,U!`8 (Accounting Standard for Business Enterprises No. 14 - Revenue)
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16. 企业会计准则第15 号--------建造合同
nK:`e9ES (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
7eH@n<]Y2 17. 企业会计准则第16 号--------政府补助
@}{VM)Fc+ (Accounting Standard for Business Enterprises No. 16 - Government grants)
F\P!NSFZV 18. 企业会计准则第17 号--------借款费用
5oa]dco (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
Z{16S=0 19. 企业会计准则第18 号--------所得税
ZArf;&8 (Accounting Standard for Business Enterprises No. 18 - Income taxes)
)XZ,bz*jn 20. 企业会计准则第19 号--------外币折算
Ug` (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
| &\^n2`> 21. 企业会计准则第20 号--------企业合并
&`5 :GLV (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
L`bo#,eg6 22. 企业会计准则第21 号--------租赁
w`38DF@K (Accounting Standard for Business Enterprises No. 21 - Leases)
<v-92? 23. 企业会计准则第22 号--------金融工具确认和计量
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hM (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
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<(,uT 24. 企业会计准则第23 号--------金融资产转移
g&8 .A( (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
lZ+/\s,]| 25. 企业会计准则第24 号--------套期保值
9&[\*{ (Accounting Standard for Business Enterprises No. 24 - Hedging)
@@xF#3 26. 企业会计准则第25 号--------原保险合同
1r&AB!Z # (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
Ut=0~x.=< 27. 企业会计准则第26 号--------再保险合同
~l@%=/m (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
|O^V)bZmx 28. 企业会计准则第27 号--------石油天然气开采
GYTbeY (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
k.ww-nH 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
&A#90xzF (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
Is~yVB02 and estimates, and correction of errors)
+0)5H>h 30. 企业会计准则第29 号--------资产负债表日后事项
yl|R:/2
V (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
^&e;8d|f{ 31. 企业会计准则第30 号--------财务
报表列报
@u7%B}q7: (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
Xek E#?. 32. 企业会计准则第31 号--------现金流量表
[kQ"6wh8 (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
y& Gw.N}<r 33. 企业会计准则第32 号--------中期财务报告
fG^7@Jw:G (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
<kk'v'GW@ 34. 企业会计准则第33 号--------合并财务报表
`jt(DKB+J (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
a:wJ/ p 35. 企业会计准则第34 号--------每股收益
H==X0 (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
:K5V/-[|V1 36. 企业会计准则第35 号--------分部报告
_qdWQFuM (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
],WwqD= 37. 企业会计准则第36 号--------关联方披露
1Z=;Uy\ (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
i,^>uf 38. 企业会计准则第37 号--------金融工具列报
$4&8U ~Zs (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
',<{X(#( 39. 企业会计准则第38 号--------首次执行企业会计准则
4t"* )xy (Accounting Standard for Business Enterprises No. 38 - First time adoption of
LH1BZ(5g Accounting Standards for Business Enterprises)
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