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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:NE/Ddgc' 企业会计准则目录
x?sI;kUw8 Index for Accounting Standards for Business Enterprises
!20XsO Announced February 2006
q-_' W, Effective 2007 for Listed Companies
eB]R3j{ 1. 企业会计准则---------基本准则
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i (Accounting Standard for Business Enterprises - Basic Standard)
OfZN|S+~W 2. 企业会计准则第1 号---------存货
sn{tra (Accounting Standard for Business Enterprises No. 1 - Inventories)
6N" l{! 3. 企业会计准则第2 号---------长期
股权投资
iqPBsIW (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
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v`qB'e2 4. 企业会计准则第3 号---------投资性房地产
H"Dn]$Q\Z (Accounting Standard for Business Enterprises No. 3 - Investment properties)
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5. 企业会计准则第4 号---------固定资产
%!|O.xxRR (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
Z :nbZHByh 6. 企业会计准则第5 号---------生物资产
q.V-LXM (Accounting Standard for Business Enterprises No. 5 - Biological assets)
&JhX+'U 7. 企业会计准则第6 号---------无形资产
$kPHxD!" (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
5kMWW*Xtf 8. 企业会计准则第7 号---------非货币性资产
,D=fFpn $>q@SJ1q <<zI\+V &c%Y<1e`% f.xA_Y> (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
"![L#)"s 9. 企业会计准则第8 号---------资产减值
{hdPh
L (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
+%0z`E\?M# 10. 企业会计准则第9 号---------职工薪酬
,o#kRWRG (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
5V5w:U>_z 11. 企业会计准则第10 号--------企业年金基金
eJ@~o{,?> (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
'Jj=RAV` 12. 企业会计准则第11 号--------股份支付
4N>>+]MWc (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
#&8rcu;/ 13. 企业会计准则第12 号--------债务重组
uGVy6, (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
7E7dSq 14. 企业会计准则第13 号--------或有事项
(z7+|JE. (Accounting Standard for Business Enterprises No. 13 - Contingencies)
Wf26 15. 企业会计准则第14 号--------收入
n/Dp"4H%q (Accounting Standard for Business Enterprises No. 14 - Revenue)
=|U@ 16. 企业会计准则第15 号--------建造合同
osP\DiQ (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
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lAFJ 17. 企业会计准则第16 号--------政府补助
~Y!kB:D5;~ (Accounting Standard for Business Enterprises No. 16 - Government grants)
dcfe_EuT 18. 企业会计准则第17 号--------借款费用
LIp
EQ7; (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
\2e0|)aF6 19. 企业会计准则第18 号--------所得税
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:N!suP3 (Accounting Standard for Business Enterprises No. 18 - Income taxes)
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1 8 20. 企业会计准则第19 号--------外币折算
~mp0B9L% (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
{6Au3gt/ 21. 企业会计准则第20 号--------企业合并
Y%aWK~O (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
Gc,_v3\ 22. 企业会计准则第21 号--------租赁
Y]g?2N=E (Accounting Standard for Business Enterprises No. 21 - Leases)
>SmV74[s2 23. 企业会计准则第22 号--------金融工具确认和计量
dK9Zg,DZL (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
)A8v];.]3 24. 企业会计准则第23 号--------金融资产转移
DXR:1w[^ (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
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{ 25. 企业会计准则第24 号--------套期保值
%Y nmuZ (Accounting Standard for Business Enterprises No. 24 - Hedging)
j? i#L}.I 26. 企业会计准则第25 号--------原保险合同
2I'~2o (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
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wDt.6(+, 27. 企业会计准则第26 号--------再保险合同
^+|De}`u (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
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28. 企业会计准则第27 号--------石油天然气开采
!cX[-}Q (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
H`QQG! 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
|NFZ(6vNh (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
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p:%[ and estimates, and correction of errors)
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lg=) 30. 企业会计准则第29 号--------资产负债表日后事项
b1?xeG# (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
t T%/r, 31. 企业会计准则第30 号--------财务
报表列报
:!TIK1 (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
45 >XKr.% 32. 企业会计准则第31 号--------现金流量表
J$ut
_N):N (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
KLWDo%%u 33. 企业会计准则第32 号--------中期财务报告
BOVPKX (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
fxQN+6; 34. 企业会计准则第33 号--------合并财务报表
bZw
naM4"F (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
`)$_YZq|SR 35. 企业会计准则第34 号--------每股收益
Wd,a?31| (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
|UUdz_i!: 36. 企业会计准则第35 号--------分部报告
olux6RP[B (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
<yUstz,Xu^ 37. 企业会计准则第36 号--------关联方披露
:$3oFN*g (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
ed!>)Cb 38. 企业会计准则第37 号--------金融工具列报
4_?7&G0( (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
8MwK.H[U 39. 企业会计准则第38 号--------首次执行企业会计准则
GIwh@4; (Accounting Standard for Business Enterprises No. 38 - First time adoption of
tOl e>] Accounting Standards for Business Enterprises)
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