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。
B*D`KA hrcR"OZ~X 企业会计准则目录
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Index for Accounting Standards for Business Enterprises
2@e<II2ha8 Announced February 2006
@9vz%1B<l Effective 2007 for Listed Companies
/6 P()Upe 1. 企业会计准则---------基本准则
7sLs+|<" (Accounting Standard for Business Enterprises - Basic Standard)
7qzI] 2. 企业会计准则第1 号---------存货
38Wv&! (Accounting Standard for Business Enterprises No. 1 - Inventories)
M}%0=VCY7 3. 企业会计准则第2 号---------长期
股权投资
bcj7.rh]'h (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
?J<4IvL/ 4. 企业会计准则第3 号---------投资性房地产
eU{=x$o6S (Accounting Standard for Business Enterprises No. 3 - Investment properties)
]Ff&zBJ 5. 企业会计准则第4 号---------固定资产
~^VcTSY@<L (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
#;^.&2Lt 6. 企业会计准则第5 号---------生物资产
Q>Q$BCD5 (Accounting Standard for Business Enterprises No. 5 - Biological assets)
})"9TfC 7. 企业会计准则第6 号---------无形资产
-{L[Wt{1 (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
TR:D 8. 企业会计准则第7 号---------非货币性资产
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/oaW; (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
]Fjz+CGg 9. 企业会计准则第8 号---------资产减值
jRq>Sz{8 (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
C{Npipd}v 10. 企业会计准则第9 号---------职工薪酬
PU-;Q@< E (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
=2`s Uw} 11. 企业会计准则第10 号--------企业年金基金
Lb/a_8<E? (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
WJJ!NoP 12. 企业会计准则第11 号--------股份支付
M(/%w"R (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
KN+*_L- 13. 企业会计准则第12 号--------债务重组
YR[Ii? (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
d~[>%& 14. 企业会计准则第13 号--------或有事项
n}?kQOg0/ (Accounting Standard for Business Enterprises No. 13 - Contingencies)
]vu'+F$ 15. 企业会计准则第14 号--------收入
OjZ+gl} (Accounting Standard for Business Enterprises No. 14 - Revenue)
5(U.< 16. 企业会计准则第15 号--------建造合同
]`:Fj|> (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
v3@)q0@ 17. 企业会计准则第16 号--------政府补助
]A'
e+RD4k (Accounting Standard for Business Enterprises No. 16 - Government grants)
]bS\*q0Zf( 18. 企业会计准则第17 号--------借款费用
9prG@ (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
J.O;c5wL 19. 企业会计准则第18 号--------所得税
h!
)(R< (Accounting Standard for Business Enterprises No. 18 - Income taxes)
][_:{ N/ 20. 企业会计准则第19 号--------外币折算
7 H<_
wW (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
Is88+,O 21. 企业会计准则第20 号--------企业合并
Z/ThYbk (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
ew"[]eZ:ut 22. 企业会计准则第21 号--------租赁
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*u2i_* (Accounting Standard for Business Enterprises No. 21 - Leases)
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m% 23. 企业会计准则第22 号--------金融工具确认和计量
*4.f*3* (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
TYLf..i< 24. 企业会计准则第23 号--------金融资产转移
6|9];) (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
Vxk0oIk` 25. 企业会计准则第24 号--------套期保值
}*0%wP (Accounting Standard for Business Enterprises No. 24 - Hedging)
B;rq{ac!P] 26. 企业会计准则第25 号--------原保险合同
/?by4v73P (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
[i&tE.7 27. 企业会计准则第26 号--------再保险合同
@zPWu}&m (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
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j 28. 企业会计准则第27 号--------石油天然气开采
s!UC{)g, (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
b\;QR?16R 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
Ob(j_{m (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
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1F and estimates, and correction of errors)
@c.QrKSaD 30. 企业会计准则第29 号--------资产负债表日后事项
\W$>EH (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
n){\KIU/O 31. 企业会计准则第30 号--------财务
报表列报
Wc+ e>* (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
tM!1oWH 32. 企业会计准则第31 号--------现金流量表
NP|U
|zn (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
E7j]"\~ i 33. 企业会计准则第32 号--------中期财务报告
V:l; 2rW (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
EcP"GO5 34. 企业会计准则第33 号--------合并财务报表
>Axe7<l (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
f#5mX&j 35. 企业会计准则第34 号--------每股收益
AoTL)', (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
1FY^_dvH 36. 企业会计准则第35 号--------分部报告
_u.l|yR (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
rKR<R(=!= 37. 企业会计准则第36 号--------关联方披露
BeplS (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
N(F9vZOs 38. 企业会计准则第37 号--------金融工具列报
OZ7MpQ (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
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39. 企业会计准则第38 号--------首次执行企业会计准则
jIuE1ve (Accounting Standard for Business Enterprises No. 38 - First time adoption of
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v9:X$ Accounting Standards for Business Enterprises)
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