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。
W#7-%oT O\F^@;]F6 企业会计准则目录
mRnzP[7-\) Index for Accounting Standards for Business Enterprises
-_*XhD Announced February 2006
t>GLZzO Effective 2007 for Listed Companies
Q0uO49sg 1. 企业会计准则---------基本准则
]AA*f_!
(Accounting Standard for Business Enterprises - Basic Standard)
b;`#Sea 2. 企业会计准则第1 号---------存货
o p5^9`" (Accounting Standard for Business Enterprises No. 1 - Inventories)
MY*>)us\ 3. 企业会计准则第2 号---------长期
股权投资
r]//Q6|S (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
ySK Yqt z 4. 企业会计准则第3 号---------投资性房地产
YSz$` 7i (Accounting Standard for Business Enterprises No. 3 - Investment properties)
xiOrk 5. 企业会计准则第4 号---------固定资产
$17
v, (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
hOL y*% 6. 企业会计准则第5 号---------生物资产
M
N M> (Accounting Standard for Business Enterprises No. 5 - Biological assets)
'j<:FUDJ 7. 企业会计准则第6 号---------无形资产
0/00W6r0 (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
;7^j-6 8. 企业会计准则第7 号---------非货币性资产
Ta\8>\6 u3i|}`
,-IF++q nP{sCH 1 awSS..g}L (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
- Zoo) 9. 企业会计准则第8 号---------资产减值
b}*@=X=4o (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
c;8"vJ 10. 企业会计准则第9 号---------职工薪酬
`_g?y) (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
vH?+JN"A 11. 企业会计准则第10 号--------企业年金基金
&~JfDe9IS (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
&0
)xvZ 12. 企业会计准则第11 号--------股份支付
[cLU*: (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
>&Ui* 13. 企业会计准则第12 号--------债务重组
voej ~z+ (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
)4F/T, {;m 14. 企业会计准则第13 号--------或有事项
0O['-x (Accounting Standard for Business Enterprises No. 13 - Contingencies)
3{I=#>; 15. 企业会计准则第14 号--------收入
u388Wj
(Accounting Standard for Business Enterprises No. 14 - Revenue)
k
q}eUY] 16. 企业会计准则第15 号--------建造合同
uM#U! (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
e<O;pM: 17. 企业会计准则第16 号--------政府补助
rb}wv16? (Accounting Standard for Business Enterprises No. 16 - Government grants)
lfpt:5a9& 18. 企业会计准则第17 号--------借款费用
Eagmafu (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
xlPcg7 19. 企业会计准则第18 号--------所得税
<E7Vbb9* (Accounting Standard for Business Enterprises No. 18 - Income taxes)
mp+\! 20. 企业会计准则第19 号--------外币折算
K,C$J
I (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
9p\wTzA 21. 企业会计准则第20 号--------企业合并
~q]|pD"\K| (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
1l|A[G 22. 企业会计准则第21 号--------租赁
}2BH_
2 (Accounting Standard for Business Enterprises No. 21 - Leases)
2) /k`Na 23. 企业会计准则第22 号--------金融工具确认和计量
4z0R\t
jT (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
;/)Mcx] n 24. 企业会计准则第23 号--------金融资产转移
ahi57r[ (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
ofPF} 25. 企业会计准则第24 号--------套期保值
K7[AiU_I (Accounting Standard for Business Enterprises No. 24 - Hedging)
{sfmWVp 26. 企业会计准则第25 号--------原保险合同
&t*8oNwSs (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
6Er0
o{iI 27. 企业会计准则第26 号--------再保险合同
ej"o?1l@ (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
H ?=pWB 28. 企业会计准则第27 号--------石油天然气开采
+zVcOS*- (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
4Fr7jD,#k 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
msqxPC^I (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
Lr24bv\ and estimates, and correction of errors)
;*)fO?TG) 30. 企业会计准则第29 号--------资产负债表日后事项
]lB3qEn< (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
B~_,>WG 31. 企业会计准则第30 号--------财务
报表列报
94'k7_q (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
AK~`pq[. 32. 企业会计准则第31 号--------现金流量表
SN[L4}{ (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
.^W\OJ`G 33. 企业会计准则第32 号--------中期财务报告
=UB*xm%! (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
GEe 0@q#YA 34. 企业会计准则第33 号--------合并财务报表
Q0L@.`~ (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
B::4Qme 35. 企业会计准则第34 号--------每股收益
-e`oW.+ (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
b5n]Gp 36. 企业会计准则第35 号--------分部报告
Av;q:x? (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
iKF$J3a\2f 37. 企业会计准则第36 号--------关联方披露
*b6I%MZn (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
M ~ i+F0 38. 企业会计准则第37 号--------金融工具列报
* Y%<b86U (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
;
Oi[:Ck (Accounting Standard for Business Enterprises No. 38 - First time adoption of
V&mH#k Accounting Standards for Business Enterprises)
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