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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( 8P2 J2IU 企业会计准则目录
[6tSYUZs Index for Accounting Standards for Business Enterprises
Kq)MTlP0g Announced February 2006
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fU+Pn@' 1. 企业会计准则---------基本准则
{5j66QFoo (Accounting Standard for Business Enterprises - Basic Standard)
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6t:hn 2. 企业会计准则第1 号---------存货
?LP9iY${ (Accounting Standard for Business Enterprises No. 1 - Inventories)
Vf $Dnu@}z 3. 企业会计准则第2 号---------长期
股权投资
)rm4cW_ (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
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P a`e 4. 企业会计准则第3 号---------投资性房地产
9Q.#\ (Accounting Standard for Business Enterprises No. 3 - Investment properties)
P_Hv%g 5. 企业会计准则第4 号---------固定资产
s'\$t (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
L'Q<>{;Ig 6. 企业会计准则第5 号---------生物资产
_ZY\,_ (Accounting Standard for Business Enterprises No. 5 - Biological assets)
Um.q
RZ? 7. 企业会计准则第6 号---------无形资产
se9>.}zZN (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
_$s> c!t,# 8. 企业会计准则第7 号---------非货币性资产
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0`:I# *>[3I}mM (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
Jn&7C 9. 企业会计准则第8 号---------资产减值
Mps5Vv (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
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?g %' 10. 企业会计准则第9 号---------职工薪酬
l.+yn91%> (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
jZ*WN|FK? 11. 企业会计准则第10 号--------企业年金基金
Y.6SOu5$] (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
B.dT)@Lx0 12. 企业会计准则第11 号--------股份支付
gm)@c2?. (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
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$k9)] 13. 企业会计准则第12 号--------债务重组
r 2:2,5_ (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
[1yq{n= 14. 企业会计准则第13 号--------或有事项
Ond'R'3 \E (Accounting Standard for Business Enterprises No. 13 - Contingencies)
{*m ?Kc7k 15. 企业会计准则第14 号--------收入
Af(WV>' (Accounting Standard for Business Enterprises No. 14 - Revenue)
z@ 35NZn 16. 企业会计准则第15 号--------建造合同
EHf\L (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
{y)s.b~JB 17. 企业会计准则第16 号--------政府补助
sW@krBxMv (Accounting Standard for Business Enterprises No. 16 - Government grants)
K`-!uZW:B7 18. 企业会计准则第17 号--------借款费用
w3T ]H_V (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
=/0=$\Ws 19. 企业会计准则第18 号--------所得税
7:E!b=o# (Accounting Standard for Business Enterprises No. 18 - Income taxes)
#FxPj-3(ix 20. 企业会计准则第19 号--------外币折算
4Y \wnwI (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
#I*QX%(H# 21. 企业会计准则第20 号--------企业合并
eD?3"!c! (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
2{|$T2?e 22. 企业会计准则第21 号--------租赁
Fr
2N[\>s (Accounting Standard for Business Enterprises No. 21 - Leases)
cC{"<fYF 23. 企业会计准则第22 号--------金融工具确认和计量
KKe8
ly, (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
gb|Q%LS9R 24. 企业会计准则第23 号--------金融资产转移
%/%UX{8R (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
s#9Ui#[=h (Accounting Standard for Business Enterprises No. 24 - Hedging)
<.K4JlbT 26. 企业会计准则第25 号--------原保险合同
w8Sv*K (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
yR5XJ;Tct 27. 企业会计准则第26 号--------再保险合同
,M5}4E7L%s (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
f9$xk|2g 28. 企业会计准则第27 号--------石油天然气开采
NQHz<3S[ (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
iUk-' 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
m"eteA,"k_ (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
+kK and estimates, and correction of errors)
>w6taX 30. 企业会计准则第29 号--------资产负债表日后事项
e.d
#wyeX (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
&EGqgNl 31. 企业会计准则第30 号--------财务
报表列报
o`S
? (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
rZXrT}Xh{W 32. 企业会计准则第31 号--------现金流量表
y[};J
vk (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
"_UdBG 33. 企业会计准则第32 号--------中期财务报告
]y{WD=T (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
6?tlU>A2s 34. 企业会计准则第33 号--------合并财务报表
&<TzG
B* (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
l\0w;:
N3 35. 企业会计准则第34 号--------每股收益
8)*2@-Rp (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
5Z/7kU=I 36. 企业会计准则第35 号--------分部报告
J5Z%ImiT^O (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
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5 a 37. 企业会计准则第36 号--------关联方披露
Ga>uFb}W~ (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
CBYX] 38. 企业会计准则第37 号--------金融工具列报
PXoz*
)tk (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
G.VuKsP] 39. 企业会计准则第38 号--------首次执行企业会计准则
#FOqP!p.E
(Accounting Standard for Business Enterprises No. 38 - First time adoption of
{PU!=IkTS Accounting Standards for Business Enterprises)
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