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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djt 企业会计准则目录
m[n=t5~ Index for Accounting Standards for Business Enterprises
RC?gozBFJ Announced February 2006
imw,Nb Effective 2007 for Listed Companies
.Nt;J,U 1. 企业会计准则---------基本准则
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~< (Accounting Standard for Business Enterprises - Basic Standard)
AH-B/c5 2. 企业会计准则第1 号---------存货
]t0]fb[J (Accounting Standard for Business Enterprises No. 1 - Inventories)
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\e:AAi 3. 企业会计准则第2 号---------长期
股权投资
f3PDLQA (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
&GYnGrw?@ 4. 企业会计准则第3 号---------投资性房地产
I(m*%> (Accounting Standard for Business Enterprises No. 3 - Investment properties)
R `K1L!`3 5. 企业会计准则第4 号---------固定资产
ISa}Km>Q (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
Hw29V // 6. 企业会计准则第5 号---------生物资产
lidVe]> (Accounting Standard for Business Enterprises No. 5 - Biological assets)
hvW FzT5 7. 企业会计准则第6 号---------无形资产
<OgwA$abl% (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
BV;dV6`z 8. 企业会计准则第7 号---------非货币性资产
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+q*WY*gX YF8;s4 ^Mvgm3hg (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
@~7y\G 9. 企业会计准则第8 号---------资产减值
U/ds(*g@ (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
0nr 5(4h 10. 企业会计准则第9 号---------职工薪酬
J(>T&G; (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
*? V boyU 11. 企业会计准则第10 号--------企业年金基金
2P,%}Ms (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
]?S@g'Jd0Q 12. 企业会计准则第11 号--------股份支付
*RYok{w (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
Q Uy7Q$W 13. 企业会计准则第12 号--------债务重组
l6_dVK;s (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
,{6Vf|? 14. 企业会计准则第13 号--------或有事项
5nV IC3N+1 (Accounting Standard for Business Enterprises No. 13 - Contingencies)
LO;7NK 15. 企业会计准则第14 号--------收入
(jmF7XfU (Accounting Standard for Business Enterprises No. 14 - Revenue)
MD9 8N{+[| 16. 企业会计准则第15 号--------建造合同
Kj53"eW (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
iWGn4p' 17. 企业会计准则第16 号--------政府补助
G22{',#r8 (Accounting Standard for Business Enterprises No. 16 - Government grants)
PQj 'D<G 18. 企业会计准则第17 号--------借款费用
:_8Nf1B+T (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
Y~TD)c= 19. 企业会计准则第18 号--------所得税
'
nIKkQ" N (Accounting Standard for Business Enterprises No. 18 - Income taxes)
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Cu~7 20. 企业会计准则第19 号--------外币折算
k'8tqIUN] (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
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Q"+ 21. 企业会计准则第20 号--------企业合并
Uee(1 (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
+lplQh@RB 22. 企业会计准则第21 号--------租赁
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D kBe-` (Accounting Standard for Business Enterprises No. 21 - Leases)
-xXdT$Xd 23. 企业会计准则第22 号--------金融工具确认和计量
.QU] (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
1SF8D`3 24. 企业会计准则第23 号--------金融资产转移
k3+LP7|* (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
oNhCa>)/ 25. 企业会计准则第24 号--------套期保值
I:6H65(& (Accounting Standard for Business Enterprises No. 24 - Hedging)
*qZBq&7tb 26. 企业会计准则第25 号--------原保险合同
KwHlpW* (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
tdsfCvF=a 27. 企业会计准则第26 号--------再保险合同
9^+E$V1@ (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
gb{8SG5ac 28. 企业会计准则第27 号--------石油天然气开采
lFtH;h,==v (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
Na>w~ 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
8kLHQ0pmu (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
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and estimates, and correction of errors)
M3G ecjR 30. 企业会计准则第29 号--------资产负债表日后事项
4#,,_\r (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
kGmz1S}2 31. 企业会计准则第30 号--------财务
报表列报
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E (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
(u4'*[o\t 32. 企业会计准则第31 号--------现金流量表
Q h{P>} (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
o<gK"P 33. 企业会计准则第32 号--------中期财务报告
\`0s %F:V} (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
esM r@Oc 34. 企业会计准则第33 号--------合并财务报表
ZaYUf (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
Te%V+l 35. 企业会计准则第34 号--------每股收益
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(Accounting Standard for Business Enterprises No. 34 - Earnings per share)
RnSll- 36. 企业会计准则第35 号--------分部报告
"m%EFWUOl (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
<A(Bq'eQM 37. 企业会计准则第36 号--------关联方披露
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BH2 v (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
l(9AwVoAR| 38. 企业会计准则第37 号--------金融工具列报
|~o0-: 'C (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
&+0?Xip{Z 39. 企业会计准则第38 号--------首次执行企业会计准则
E!RlH3}) (Accounting Standard for Business Enterprises No. 38 - First time adoption of
q/^?rd Accounting Standards for Business Enterprises)
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