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。
QN!$4 1A?{ gi|j! m 企业会计准则目录
fZQC'Z>EX Index for Accounting Standards for Business Enterprises
MY]Z@ Announced February 2006
s%K9;(RWI Effective 2007 for Listed Companies
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Myf@ 1. 企业会计准则---------基本准则
=@F1J7 (Accounting Standard for Business Enterprises - Basic Standard)
9%i|_c} 2. 企业会计准则第1 号---------存货
'+6SkZ (Accounting Standard for Business Enterprises No. 1 - Inventories)
DdY89R 6 3. 企业会计准则第2 号---------长期
股权投资
Z Sj[GI (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
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;TN 4. 企业会计准则第3 号---------投资性房地产
w^e5" og] (Accounting Standard for Business Enterprises No. 3 - Investment properties)
U,?[x2LF 5. 企业会计准则第4 号---------固定资产
o&
g01t (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
YY\$lM 6. 企业会计准则第5 号---------生物资产
$wgHaSni (Accounting Standard for Business Enterprises No. 5 - Biological assets)
fO+$`r>9 7. 企业会计准则第6 号---------无形资产
Z=P]U
D (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
vN`2KCl~3 8. 企业会计准则第7 号---------非货币性资产
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e .d)X.cO ]m _<lRye osS?SuQT E (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
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P`| 9. 企业会计准则第8 号---------资产减值
0}a="`p#< (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
]!JUiFj"uD 10. 企业会计准则第9 号---------职工薪酬
#bz#&vt$ (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
B:-qUuS?R 11. 企业会计准则第10 号--------企业年金基金
z+RA (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
R!mFMw" 12. 企业会计准则第11 号--------股份支付
i(hI\hD (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
k}xXja* 13. 企业会计准则第12 号--------债务重组
`Ap<xT0H (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
v{/z`J!JR 14. 企业会计准则第13 号--------或有事项
;}iV`)S (Accounting Standard for Business Enterprises No. 13 - Contingencies)
)5NfOvmNB 15. 企业会计准则第14 号--------收入
\e89 >m (Accounting Standard for Business Enterprises No. 14 - Revenue)
#GTR}|Aga 16. 企业会计准则第15 号--------建造合同
1{TmK9U (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
u0&QStI 17. 企业会计准则第16 号--------政府补助
`QpkD8 (Accounting Standard for Business Enterprises No. 16 - Government grants)
{h<V^r 18. 企业会计准则第17 号--------借款费用
4CUzp.S`h (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
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&o6j>C 19. 企业会计准则第18 号--------所得税
{yo<19kV@ (Accounting Standard for Business Enterprises No. 18 - Income taxes)
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<w7 20. 企业会计准则第19 号--------外币折算
=l7@YCj5c (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
Ka EL* 21. 企业会计准则第20 号--------企业合并
!^~
^D< (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
/I`AwCx 22. 企业会计准则第21 号--------租赁
"iu9r%l94 (Accounting Standard for Business Enterprises No. 21 - Leases)
?pE)K<+Zkf 23. 企业会计准则第22 号--------金融工具确认和计量
P!c.!8C$ (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
nY]5pOF: 24. 企业会计准则第23 号--------金融资产转移
b0QC91
(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
Ez\TwK 25. 企业会计准则第24 号--------套期保值
(gdi2 (Accounting Standard for Business Enterprises No. 24 - Hedging)
_6y#?8RMB 26. 企业会计准则第25 号--------原保险合同
d:j65yu (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
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l*$Q"z 27. 企业会计准则第26 号--------再保险合同
+v!%z( (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
u,E_Ezq 28. 企业会计准则第27 号--------石油天然气开采
| z1 (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
Y(a0*fh 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
NNOemTh (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
,>YW7+kY and estimates, and correction of errors)
XLu Y 30. 企业会计准则第29 号--------资产负债表日后事项
e}xx4mYo (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
/0.m|Th'm 31. 企业会计准则第30 号--------财务
报表列报
{WYJQKs8 (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
3FD6.X>x 32. 企业会计准则第31 号--------现金流量表
O,a1?_m8 (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
&xAwk-{W 33. 企业会计准则第32 号--------中期财务报告
*H2@lr
c (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
apz)4%A 34. 企业会计准则第33 号--------合并财务报表
|Ok@:Au (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
50<QF 35. 企业会计准则第34 号--------每股收益
QfdATK P (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
S.4gfY 36. 企业会计准则第35 号--------分部报告
+D3w2C (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
|\#~ 37. 企业会计准则第36 号--------关联方披露
?M<
q95pL (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
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W 38. 企业会计准则第37 号--------金融工具列报
C2X$ bX" (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
[w1 4hHnq 39. 企业会计准则第38 号--------首次执行企业会计准则
'<Fr}Cn (Accounting Standard for Business Enterprises No. 38 - First time adoption of
sz"N,-<Ig Accounting Standards for Business Enterprises)
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