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。
5S ) N&% F9>"1 企业会计准则目录
xS; tmc Index for Accounting Standards for Business Enterprises
y~z&8XrH Announced February 2006
xJin%:O Effective 2007 for Listed Companies
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) vE 1. 企业会计准则---------基本准则
w}YcAnuB{% (Accounting Standard for Business Enterprises - Basic Standard)
g)}q3-<AK> 2. 企业会计准则第1 号---------存货
N"7BV (Accounting Standard for Business Enterprises No. 1 - Inventories)
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3. 企业会计准则第2 号---------长期
股权投资
N+vsQ!Qz (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
&srD7v9M8 4. 企业会计准则第3 号---------投资性房地产
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Y (Accounting Standard for Business Enterprises No. 3 - Investment properties)
&{bNa:@ 5. 企业会计准则第4 号---------固定资产
iM$iZ;Tp (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
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-8n- 6. 企业会计准则第5 号---------生物资产
<.{OIIuk (Accounting Standard for Business Enterprises No. 5 - Biological assets)
I/zI\PP, 7. 企业会计准则第6 号---------无形资产
{rzQ[_)EC (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
+1K=]#a 8. 企业会计准则第7 号---------非货币性资产
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EU9 W]D+[mpgK (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
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g@ 9. 企业会计准则第8 号---------资产减值
[;#^h/5E (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
pS8`OBenA 10. 企业会计准则第9 号---------职工薪酬
?[.g~DK, (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
^[EXTBk@: 11. 企业会计准则第10 号--------企业年金基金
;DgX"Uzm (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
G}dOx}kT 12. 企业会计准则第11 号--------股份支付
G4exk5 (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
XFf+efh 13. 企业会计准则第12 号--------债务重组
sO4}kxZ (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
NX{-D}1X= 14. 企业会计准则第13 号--------或有事项
tCCi|*P
G (Accounting Standard for Business Enterprises No. 13 - Contingencies)
Tk#&Ux{ZJ 15. 企业会计准则第14 号--------收入
C"` 'Re5) (Accounting Standard for Business Enterprises No. 14 - Revenue)
KlqJEtO_ 16. 企业会计准则第15 号--------建造合同
7E75s)KH (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
b{|/J <Fe 17. 企业会计准则第16 号--------政府补助
a9EI7pnq (Accounting Standard for Business Enterprises No. 16 - Government grants)
'ZZWH 18. 企业会计准则第17 号--------借款费用
#&2N,M!Q (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
SSsQu^A 19. 企业会计准则第18 号--------所得税
>yT@?!/Q>' (Accounting Standard for Business Enterprises No. 18 - Income taxes)
>*i8RqU 20. 企业会计准则第19 号--------外币折算
9Or4`JOO (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
\PMKmJX0O 21. 企业会计准则第20 号--------企业合并
Y %D*O (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
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