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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s@67\ 企业会计准则目录
0al8%z9e@ Index for Accounting Standards for Business Enterprises
[v$NxmRu Announced February 2006
;NzS;C' Effective 2007 for Listed Companies
C2 ] x 1. 企业会计准则---------基本准则
CuD ^@ (Accounting Standard for Business Enterprises - Basic Standard)
$1$T2'C~+ 2. 企业会计准则第1 号---------存货
'uOzC"_yF (Accounting Standard for Business Enterprises No. 1 - Inventories)
&BDdJwE 3. 企业会计准则第2 号---------长期
股权投资
uuMHD{}?} (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
Tx'ctd#Y 4. 企业会计准则第3 号---------投资性房地产
hPHrq{YZ (Accounting Standard for Business Enterprises No. 3 - Investment properties)
`Gp!Y 5. 企业会计准则第4 号---------固定资产
^9C9[$Q (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
kwd)5J 6. 企业会计准则第5 号---------生物资产
qxe%RYdA'j (Accounting Standard for Business Enterprises No. 5 - Biological assets)
DfQD!}= 7. 企业会计准则第6 号---------无形资产
dECH/vJ^ (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
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- 8. 企业会计准则第7 号---------非货币性资产
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,'M2 (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
0fTEb%z8 9. 企业会计准则第8 号---------资产减值
]XH}G9X^ (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
zsx12b^w 10. 企业会计准则第9 号---------职工薪酬
Q5s?/r (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
YQ+Kl[ec 11. 企业会计准则第10 号--------企业年金基金
\!tS|h (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
uF=x o`=| 12. 企业会计准则第11 号--------股份支付
GCgpe(cQ (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
U@$=0* 13. 企业会计准则第12 号--------债务重组
pH1 9"=p< (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
:9E_L2M 14. 企业会计准则第13 号--------或有事项
CF`fn6 (Accounting Standard for Business Enterprises No. 13 - Contingencies)
UUt631 15. 企业会计准则第14 号--------收入
9#;UQ.qA (Accounting Standard for Business Enterprises No. 14 - Revenue)
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YL 16. 企业会计准则第15 号--------建造合同
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i (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
Um$a9S8b& 17. 企业会计准则第16 号--------政府补助
h8yv:}XU* (Accounting Standard for Business Enterprises No. 16 - Government grants)
d">Ya !W 18. 企业会计准则第17 号--------借款费用
92k}ON (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
oEWx9c{~$ 19. 企业会计准则第18 号--------所得税
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n/@;E (Accounting Standard for Business Enterprises No. 18 - Income taxes)
U "qO&;m 20. 企业会计准则第19 号--------外币折算
0CD2o\`8 (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
q$Ol"K@ 21. 企业会计准则第20 号--------企业合并
QJG]z'c+ (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
UI4Xv 22. 企业会计准则第21 号--------租赁
M]>JI'8 (Accounting Standard for Business Enterprises No. 21 - Leases)
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23. 企业会计准则第22 号--------金融工具确认和计量
Wsr #YNhx| (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
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~ 24. 企业会计准则第23 号--------金融资产转移
]rh)AE!Y( (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
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pF 25. 企业会计准则第24 号--------套期保值
`f:5w^A (Accounting Standard for Business Enterprises No. 24 - Hedging)
Wb4%=2Qn 26. 企业会计准则第25 号--------原保险合同
YSuwV)Y (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
rwxJR@Ttn 27. 企业会计准则第26 号--------再保险合同
QsmG(1= (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
.~5cNu'#m 28. 企业会计准则第27 号--------石油天然气开采
_e_]$G/TM (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
g"3h#SMb 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
Lh &L5p7 (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
z^4\?R50yO and estimates, and correction of errors)
|7zm!^t$ 30. 企业会计准则第29 号--------资产负债表日后事项
qvOBvUR} (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
dBG]J18 31. 企业会计准则第30 号--------财务
报表列报
b>%I=H%g (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
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#|Cq 32. 企业会计准则第31 号--------现金流量表
(D8'qx-M (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
l1odkNf| 33. 企业会计准则第32 号--------中期财务报告
<MN+2^ed& (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
U[S;5xeF.j 34. 企业会计准则第33 号--------合并财务报表
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gZ|=(y&r (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
mId{f 35. 企业会计准则第34 号--------每股收益
T^GdN_qF (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
nm'm*sU\ 36. 企业会计准则第35 号--------分部报告
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(Accounting Standard for Business Enterprises No. 35 - Segment reporting)
LFSOHJj 37. 企业会计准则第36 号--------关联方披露
gWS49*O (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
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38. 企业会计准则第37 号--------金融工具列报
)m[!HE`cZ (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
!00%z 39. 企业会计准则第38 号--------首次执行企业会计准则
YA^9, q6u? (Accounting Standard for Business Enterprises No. 38 - First time adoption of
iA ZtV'VQ) Accounting Standards for Business Enterprises)
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