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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js 4YY!oDN: 企业会计准则目录
K20Hh7cVJ Index for Accounting Standards for Business Enterprises
o;DK]o>kH Announced February 2006
w3VgGc~ Effective 2007 for Listed Companies
\(`2 @ 1. 企业会计准则---------基本准则
"1\GU1x (Accounting Standard for Business Enterprises - Basic Standard)
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2. 企业会计准则第1 号---------存货
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r(>812^\ 3. 企业会计准则第2 号---------长期
股权投资
*N: $,xf (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
k&L/JzzI 4. 企业会计准则第3 号---------投资性房地产
Aua}.Fl, (Accounting Standard for Business Enterprises No. 3 - Investment properties)
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B 5. 企业会计准则第4 号---------固定资产
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(Accounting Standard for Business Enterprises No. 4 - Fixed assets)
r#oJch= 6. 企业会计准则第5 号---------生物资产
tZx}/&m- (Accounting Standard for Business Enterprises No. 5 - Biological assets)
\-Xtbm 7. 企业会计准则第6 号---------无形资产
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D;|Y (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
9,&xG\z= 8. 企业会计准则第7 号---------非货币性资产
o&M.9V?~~ *Ej;}KSv e ?7NW [jCYj0Qf8 +BO kHXk1 (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
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VCWyZh4 9. 企业会计准则第8 号---------资产减值
_Wk*h}x (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
-ON-0L 10. 企业会计准则第9 号---------职工薪酬
FSz<R*2 (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
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i_\d5 11. 企业会计准则第10 号--------企业年金基金
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ElDG (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
hi(e%da 12. 企业会计准则第11 号--------股份支付
Wt@hST (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
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7 13. 企业会计准则第12 号--------债务重组
)/[L)-~y~ (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
!/a6;:_y 14. 企业会计准则第13 号--------或有事项
h 2JmRO (Accounting Standard for Business Enterprises No. 13 - Contingencies)
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15. 企业会计准则第14 号--------收入
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F?jD5M08t/ 16. 企业会计准则第15 号--------建造合同
bJ9*z~z)e (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
?7lW@U0 17. 企业会计准则第16 号--------政府补助
`'5vkO> (Accounting Standard for Business Enterprises No. 16 - Government grants)
q$b4S4Z7 18. 企业会计准则第17 号--------借款费用
{jwLVKT$ (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
=j~:u.hc' 19. 企业会计准则第18 号--------所得税
NX8hFwR (Accounting Standard for Business Enterprises No. 18 - Income taxes)
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20. 企业会计准则第19 号--------外币折算
q7_Ttjn-DV (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
dIh+h|: 21. 企业会计准则第20 号--------企业合并
^~vM*.j~j (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
j+3rS 22. 企业会计准则第21 号--------租赁
G,B4=[Y (Accounting Standard for Business Enterprises No. 21 - Leases)
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STtuT 23. 企业会计准则第22 号--------金融工具确认和计量
MwQ4&z#wh (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
5D<ZtsXE 24. 企业会计准则第23 号--------金融资产转移
CCt\[hl (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
|N)),/R_ 25. 企业会计准则第24 号--------套期保值
Og@{6> (Accounting Standard for Business Enterprises No. 24 - Hedging)
E`@Z9k1 ` 26. 企业会计准则第25 号--------原保险合同
^Z\"d#A (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
Zo^]y' 27. 企业会计准则第26 号--------再保险合同
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3q=9ii (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
5a@9PX^.J 28. 企业会计准则第27 号--------石油天然气开采
h<>yzr3fN (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
'+vmC*-I( 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
@OFx
nF` (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
P zM yUv and estimates, and correction of errors)
8HZ+r/j 30. 企业会计准则第29 号--------资产负债表日后事项
%QGw`E (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
.,#H]?Wil 31. 企业会计准则第30 号--------财务
报表列报
X's<+hK& (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
<-N2<sl 32. 企业会计准则第31 号--------现金流量表
u3,O)[qV (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
lsOfpJ 33. 企业会计准则第32 号--------中期财务报告
v[8+fd)}S (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
$?k]KD 34. 企业会计准则第33 号--------合并财务报表
Q[q`)~| (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
L1DH9wiQi 35. 企业会计准则第34 号--------每股收益
liLhvcd (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
y5O &9Ckw 36. 企业会计准则第35 号--------分部报告
W\w#}kY (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
nfGI4ZE 37. 企业会计准则第36 号--------关联方披露
E'Ux2sh (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
<Q- m & 38. 企业会计准则第37 号--------金融工具列报
1 JIU5u) (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
B@6L<oZ 39. 企业会计准则第38 号--------首次执行企业会计准则
-}h^'# (Accounting Standard for Business Enterprises No. 38 - First time adoption of
rcMf1\ Accounting Standards for Business Enterprises)
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