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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/ 企业会计准则目录
_y9P]@Q7% Index for Accounting Standards for Business Enterprises
|FFC8R%@]u Announced February 2006
64lEB>VNm Effective 2007 for Listed Companies
nADd,|xD3 1. 企业会计准则---------基本准则
Wa(S20yF (Accounting Standard for Business Enterprises - Basic Standard)
[*G2wP[$ 2. 企业会计准则第1 号---------存货
MT`gr (Accounting Standard for Business Enterprises No. 1 - Inventories)
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fBK 3. 企业会计准则第2 号---------长期
股权投资
b8>9mKs (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
%Let AR 4. 企业会计准则第3 号---------投资性房地产
4I*Mc%dD (Accounting Standard for Business Enterprises No. 3 - Investment properties)
;N\?]{ L 5. 企业会计准则第4 号---------固定资产
PR?clg=z (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
CiuN26> 6. 企业会计准则第5 号---------生物资产
!d\GD8|4 (Accounting Standard for Business Enterprises No. 5 - Biological assets)
?~.&Y 7. 企业会计准则第6 号---------无形资产
e{;e (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
$at|1+bQ 8. 企业会计准则第7 号---------非货币性资产
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|esjhf}H>v (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
5@$4.BGcF 9. 企业会计准则第8 号---------资产减值
.Qt3!ek (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
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"iYk 10. 企业会计准则第9 号---------职工薪酬
K]8wW;N4 (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
f'O vG@ 11. 企业会计准则第10 号--------企业年金基金
]5fM?: <l (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
qJU)d 12. 企业会计准则第11 号--------股份支付
GiXd e}bm (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
ap^=CEf 13. 企业会计准则第12 号--------债务重组
3\r@f_p (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
g i'agB^ 14. 企业会计准则第13 号--------或有事项
ok[=1gA#h (Accounting Standard for Business Enterprises No. 13 - Contingencies)
9M]"%E!s 15. 企业会计准则第14 号--------收入
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#H: (Accounting Standard for Business Enterprises No. 14 - Revenue)
n-3j$x1Ne 16. 企业会计准则第15 号--------建造合同
Uob |Q=MQ (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
NCnId}BT 17. 企业会计准则第16 号--------政府补助
c)MR+'d\WO (Accounting Standard for Business Enterprises No. 16 - Government grants)
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`: 18. 企业会计准则第17 号--------借款费用
DA)v3Nd (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
_M[[vXH 19. 企业会计准则第18 号--------所得税
|HGb.^f? (Accounting Standard for Business Enterprises No. 18 - Income taxes)
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5g` 20. 企业会计准则第19 号--------外币折算
Treh{s (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
'S7@+kJ 21. 企业会计准则第20 号--------企业合并
/}`/i(k (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
3C=clB9< 22. 企业会计准则第21 号--------租赁
h#>L:Wf5E (Accounting Standard for Business Enterprises No. 21 - Leases)
n/oipiYx 23. 企业会计准则第22 号--------金融工具确认和计量
%K'*P56 (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
gH^$Y~Lx 24. 企业会计准则第23 号--------金融资产转移
4c[)}8\ (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
MW$H/:3 25. 企业会计准则第24 号--------套期保值
C2rj ]t (Accounting Standard for Business Enterprises No. 24 - Hedging)
KM}4^Qc 26. 企业会计准则第25 号--------原保险合同
WG/J4H`Od (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
|sqo+E 27. 企业会计准则第26 号--------再保险合同
>Y-TwDaE (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
c48J!,jCd' 28. 企业会计准则第27 号--------石油天然气开采
8@yc}~8 * (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
cJ##K/es 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
;Z1U@2./ (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
}&T<wm! and estimates, and correction of errors)
(1AA;)`Kp 30. 企业会计准则第29 号--------资产负债表日后事项
&U$8zn~[k (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
9id~NNr7 31. 企业会计准则第30 号--------财务
报表列报
]9&q'7*L (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
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MJD 32. 企业会计准则第31 号--------现金流量表
`bZU&A(`Be (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
6!%d-Z7) 33. 企业会计准则第32 号--------中期财务报告
bq3fiT9 (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
e*2&s5 #RT 34. 企业会计准则第33 号--------合并财务报表
.\~P -{Hd (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
8#]7`o 35. 企业会计准则第34 号--------每股收益
s>@#9psm (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
m/hi~.D9 36. 企业会计准则第35 号--------分部报告
8jjk?PUD8 (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
zz 'dg-F 37. 企业会计准则第36 号--------关联方披露
AIl$qPKj& (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
u1)TG"+0 38. 企业会计准则第37 号--------金融工具列报
`+hy#1] (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
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39. 企业会计准则第38 号--------首次执行企业会计准则
AO}i@YJth (Accounting Standard for Business Enterprises No. 38 - First time adoption of
J`+`Kq1T Accounting Standards for Business Enterprises)
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