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。
r6*~WM|Sq7 4-: TQp( 企业会计准则目录
4uG:*0{Yx Index for Accounting Standards for Business Enterprises
J3B]JttU Announced February 2006
1"Z61gXrz Effective 2007 for Listed Companies
d;D8$q)8Q 1. 企业会计准则---------基本准则
/"M7YPX; (Accounting Standard for Business Enterprises - Basic Standard)
,3`RM$ 2. 企业会计准则第1 号---------存货
hVAP
) "5 (Accounting Standard for Business Enterprises No. 1 - Inventories)
4d*=gy% 3. 企业会计准则第2 号---------长期
股权投资
i;
3^vhbQ (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
.(8sa8{N 4. 企业会计准则第3 号---------投资性房地产
9"YOj_z (Accounting Standard for Business Enterprises No. 3 - Investment properties)
c_xo6+:l 5. 企业会计准则第4 号---------固定资产
C r~!N|( (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
_XqD3?yH4 6. 企业会计准则第5 号---------生物资产
['SZe0 (Accounting Standard for Business Enterprises No. 5 - Biological assets)
XfXqq[\N 7. 企业会计准则第6 号---------无形资产
M)oy3y^& (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
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_*K 8. 企业会计准则第7 号---------非货币性资产
Ws;}D}+ 7EKQE>xj .D`""up|{ 62 biOea 5)MVkJ=R (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
)NwIEk>Tf 9. 企业会计准则第8 号---------资产减值
Nuw_,-h (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
\666{. a 10. 企业会计准则第9 号---------职工薪酬
.7*3V6h =F (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
t(|\3$z 11. 企业会计准则第10 号--------企业年金基金
y:N
QLL> (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
9cu0$P`}5 12. 企业会计准则第11 号--------股份支付
JPX5Jm() (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
CR-6}T 13. 企业会计准则第12 号--------债务重组
]oN:MS4r (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
*k(>Qsb " 14. 企业会计准则第13 号--------或有事项
$Y!$I.+ (Accounting Standard for Business Enterprises No. 13 - Contingencies)
D4x~Vk%H 15. 企业会计准则第14 号--------收入
VHJ-v! (Accounting Standard for Business Enterprises No. 14 - Revenue)
?vgHu 16. 企业会计准则第15 号--------建造合同
o1"MW>B,4 (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
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T5 17. 企业会计准则第16 号--------政府补助
S'jH (Accounting Standard for Business Enterprises No. 16 - Government grants)
APgP*, 18. 企业会计准则第17 号--------借款费用
+ a%Vp!y (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
XujVOf 19. 企业会计准则第18 号--------所得税
{:VUu?5-t; (Accounting Standard for Business Enterprises No. 18 - Income taxes)
?=%Q$|]- 20. 企业会计准则第19 号--------外币折算
j#TtY|Po (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
'=_}& 21. 企业会计准则第20 号--------企业合并
7B`,q-x. (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
HrUQ X4 22. 企业会计准则第21 号--------租赁
ptS1d$ (Accounting Standard for Business Enterprises No. 21 - Leases)
\k{UqU+s 23. 企业会计准则第22 号--------金融工具确认和计量
l%?D%'afN (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
\#.@*?fk 24. 企业会计准则第23 号--------金融资产转移
2\xv Yf- (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
`3Gjj&c 25. 企业会计准则第24 号--------套期保值
Xi]WDH \ (Accounting Standard for Business Enterprises No. 24 - Hedging)
0k?ph$ 26. 企业会计准则第25 号--------原保险合同
idLysxN (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
X`d d"8% 27. 企业会计准则第26 号--------再保险合同
y;+5cn C (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
=dyApR:' 28. 企业会计准则第27 号--------石油天然气开采
GT[,[l (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
%=:*yf>} 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
DlkHE8r\ (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
O'~c;vBI and estimates, and correction of errors)
kMGK8y 30. 企业会计准则第29 号--------资产负债表日后事项
I<q=lK (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
,r{[l D^ 31. 企业会计准则第30 号--------财务
报表列报
P&@:'' (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
P<+5So0 32. 企业会计准则第31 号--------现金流量表
}U=|{@% (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
YlW~ 33. 企业会计准则第32 号--------中期财务报告
~:Jw2 P2z (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
&j\<UPn 34. 企业会计准则第33 号--------合并财务报表
%-y%Q.;k? (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
=(f+geA"hm 35. 企业会计准则第34 号--------每股收益
|fMjg'%{} (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
Y"GU"n~ 36. 企业会计准则第35 号--------分部报告
/YbyMj* (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
WKf->W 37. 企业会计准则第36 号--------关联方披露
S4j` =<T, (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
bwjjwu& 38. 企业会计准则第37 号--------金融工具列报
a1;P2ikuK (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
/P*mF^Y 39. 企业会计准则第38 号--------首次执行企业会计准则
7Vf2Qx1_ (Accounting Standard for Business Enterprises No. 38 - First time adoption of
<_HK@E<_HO Accounting Standards for Business Enterprises)
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