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。
dA)4(0o8fD Ac!&j=ZE 企业会计准则目录
g<iwxF Index for Accounting Standards for Business Enterprises
k<'vP{ Announced February 2006
4 ?@uF[ Effective 2007 for Listed Companies
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SUQ 1. 企业会计准则---------基本准则
7#9'2dI (Accounting Standard for Business Enterprises - Basic Standard)
rZ.a>'T4 2. 企业会计准则第1 号---------存货
9j?hF$L" (Accounting Standard for Business Enterprises No. 1 - Inventories)
\ ~LU 'j 3. 企业会计准则第2 号---------长期
股权投资
]tQDk4&i (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
LbV]JP 4. 企业会计准则第3 号---------投资性房地产
"dK|]w8 (Accounting Standard for Business Enterprises No. 3 - Investment properties)
^Em@6fz[ 5. 企业会计准则第4 号---------固定资产
Jh&~/ntmm_ (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
&Ev]x2YC 6. 企业会计准则第5 号---------生物资产
ui56<gI- (Accounting Standard for Business Enterprises No. 5 - Biological assets)
*mQDS.'AB@ 7. 企业会计准则第6 号---------无形资产
) qyx|D (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
N^Hn9n 8. 企业会计准则第7 号---------非货币性资产
YoF\MT]W q3x;_y^
StyB"1y qsft*& ~t${=o430 (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
2-6.r_ 9. 企业会计准则第8 号---------资产减值
u_4:#~b (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
V8nz-DL{ 10. 企业会计准则第9 号---------职工薪酬
X&9^&U=e (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
qXU:A-IdIl 11. 企业会计准则第10 号--------企业年金基金
&6\r (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
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-/'; 12. 企业会计准则第11 号--------股份支付
!qTpQ5Dm (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
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Z 13. 企业会计准则第12 号--------债务重组
y#Mc4? (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
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?8 14. 企业会计准则第13 号--------或有事项
Krp
<bK6 (Accounting Standard for Business Enterprises No. 13 - Contingencies)
i9&K 15. 企业会计准则第14 号--------收入
F8uRT&m B0 (Accounting Standard for Business Enterprises No. 14 - Revenue)
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.E 16. 企业会计准则第15 号--------建造合同
E?Qz/*'zv (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
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yVnHi 17. 企业会计准则第16 号--------政府补助
B_."?*|w (Accounting Standard for Business Enterprises No. 16 - Government grants)
NoJnchiU 18. 企业会计准则第17 号--------借款费用
.Y u<
% (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
V4`:Vci Aw 19. 企业会计准则第18 号--------所得税
^I(oy.6?=p (Accounting Standard for Business Enterprises No. 18 - Income taxes)
%Ye)8+- 20. 企业会计准则第19 号--------外币折算
QH7V_#6bKP (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
L876$ 21. 企业会计准则第20 号--------企业合并
{WYu0J@ (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
6z9R1&~% 22. 企业会计准则第21 号--------租赁
a%Z4_ToLZ (Accounting Standard for Business Enterprises No. 21 - Leases)
tDC0-N&6S~ 23. 企业会计准则第22 号--------金融工具确认和计量
o%V
@D'w (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
Gg=aK~q6 24. 企业会计准则第23 号--------金融资产转移
#MhNdH# (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
er["NSo 25. 企业会计准则第24 号--------套期保值
:(bdI] (Accounting Standard for Business Enterprises No. 24 - Hedging)
$f<eq7rRe 26. 企业会计准则第25 号--------原保险合同
9{)Z5%Kz (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
S6sq#kcH 27. 企业会计准则第26 号--------再保险合同
BBnq_w"a (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
A@$kLex 28. 企业会计准则第27 号--------石油天然气开采
rs]I (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
Ew$I\j* 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
%3o`j< (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
q0./O|Dj and estimates, and correction of errors)
|=K_F3aJ 30. 企业会计准则第29 号--------资产负债表日后事项
Ri)uq\E/# (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
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sS0J 31. 企业会计准则第30 号--------财务
报表列报
iw\%h9 (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
`A)"%~ 32. 企业会计准则第31 号--------现金流量表
wK!~tYxP (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
I7(?;MpI 33. 企业会计准则第32 号--------中期财务报告
(9C<K< (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
ke%pZ7{u 34. 企业会计准则第33 号--------合并财务报表
?*u*de[, (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
Kq)MTlP0g 35. 企业会计准则第34 号--------每股收益
:a0zT#u (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
{5j66QFoo 36. 企业会计准则第35 号--------分部报告
Q(Gl{#b (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
)L5i&UK. 37. 企业会计准则第36 号--------关联方披露
L{&U V0q! (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
|E3X 38. 企业会计准则第37 号--------金融工具列报
eQDX:b
(Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
,S&z<S_ 39. 企业会计准则第38 号--------首次执行企业会计准则
#07!-)Gv (Accounting Standard for Business Enterprises No. 38 - First time adoption of
_[h8P9YI4 Accounting Standards for Business Enterprises)
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