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。
1/RsptN"v b1^vd@(lx 企业会计准则目录
VbJiZw(aR Index for Accounting Standards for Business Enterprises
I, -hf=- Announced February 2006
kjW+QT?T& Effective 2007 for Listed Companies
8
BY j 1. 企业会计准则---------基本准则
?p9VO.^5 (Accounting Standard for Business Enterprises - Basic Standard)
`{eyvW[Ks 2. 企业会计准则第1 号---------存货
Ky|88~}:C9 (Accounting Standard for Business Enterprises No. 1 - Inventories)
Y,GU%[+ 3. 企业会计准则第2 号---------长期
股权投资
vGc,vjC3x (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
*v;!-F&8> 4. 企业会计准则第3 号---------投资性房地产
Gn\_+Pj$ (Accounting Standard for Business Enterprises No. 3 - Investment properties)
P<PJ)> 5. 企业会计准则第4 号---------固定资产
m`IC6* (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
pM^9c7@!: 6. 企业会计准则第5 号---------生物资产
-u&6X,Oq\u (Accounting Standard for Business Enterprises No. 5 - Biological assets)
~J5+i9T.
) 7. 企业会计准则第6 号---------无形资产
@x9a?L.48 (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
@.osJ}FxA 8. 企业会计准则第7 号---------非货币性资产
\ ,7f6: 7Ilm{@b=
8MK>)P o) %u`8minCt BHd&yIyI (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
|>27'#JC 9. 企业会计准则第8 号---------资产减值
f_wvZ& (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
B||*.`3gN 10. 企业会计准则第9 号---------职工薪酬
G3{Q"^S" (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
aHs^tPg 11. 企业会计准则第10 号--------企业年金基金
\X<bH&x:z (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
j;%-fvd; 12. 企业会计准则第11 号--------股份支付
-mC0+}h (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
guX
9} 13. 企业会计准则第12 号--------债务重组
]p*l%(dhY (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
+~'865 { 14. 企业会计准则第13 号--------或有事项
~1cnE:x;V (Accounting Standard for Business Enterprises No. 13 - Contingencies)
un shH < 15. 企业会计准则第14 号--------收入
6$fHtJD: (Accounting Standard for Business Enterprises No. 14 - Revenue)
F
;{n"3< 16. 企业会计准则第15 号--------建造合同
V7GRA
#| (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
Q<z_/j9 17. 企业会计准则第16 号--------政府补助
_ 6O\W%it (Accounting Standard for Business Enterprises No. 16 - Government grants)
P6E3-?4j 18. 企业会计准则第17 号--------借款费用
3Th'p aMG (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
qgE 73.!`6 19. 企业会计准则第18 号--------所得税
'/`= R (Accounting Standard for Business Enterprises No. 18 - Income taxes)
l-K9LTd 20. 企业会计准则第19 号--------外币折算
/rg*p (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
4 d;|sI@ 21. 企业会计准则第20 号--------企业合并
pM x (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
;+0t;B!V 22. 企业会计准则第21 号--------租赁
t/ +=|* (Accounting Standard for Business Enterprises No. 21 - Leases)
z|=}1;(. 23. 企业会计准则第22 号--------金融工具确认和计量
JQ}$Aqk (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
4?0vso*X<: 24. 企业会计准则第23 号--------金融资产转移
-%2[2p (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
"Weg7mc# 25. 企业会计准则第24 号--------套期保值
W;_nK4$%' (Accounting Standard for Business Enterprises No. 24 - Hedging)
SPN5dE.@ 26. 企业会计准则第25 号--------原保险合同
Nqw&< x+ (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
I3
.x9 27. 企业会计准则第26 号--------再保险合同
*j]9vktH (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
km)zMoE{c{ 28. 企业会计准则第27 号--------石油天然气开采
F_Z- 8>P (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
`^bgUmJ~ 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
pF&(
7u (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
="x\`+U and estimates, and correction of errors)
Uh7v@YMC 30. 企业会计准则第29 号--------资产负债表日后事项
/3A^I{e74
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
Em?d*z 31. 企业会计准则第30 号--------财务
报表列报
:q=%1~Idla (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
$P>`m$(8 32. 企业会计准则第31 号--------现金流量表
j2Tr$gx< (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
_Xn qb+ 33. 企业会计准则第32 号--------中期财务报告
W.z;B< (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
j]*j}%hz 34. 企业会计准则第33 号--------合并财务报表
EG0WoUX| (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
*_R]*o!W' 35. 企业会计准则第34 号--------每股收益
[`p=(/I&L (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
m0LTx\w! 36. 企业会计准则第35 号--------分部报告
=g/{%; (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
/E
Bo3
` 37. 企业会计准则第36 号--------关联方披露
+u!0rLb (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
n9@ of 38. 企业会计准则第37 号--------金融工具列报
jZh';M8" (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
CF+_/s#j^ 39. 企业会计准则第38 号--------首次执行企业会计准则
SGh1 DB (Accounting Standard for Business Enterprises No. 38 - First time adoption of
Y3r%B9~ Accounting Standards for Business Enterprises)
wB.Nn/p )ap_Z6