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。
uyxU>yHV<g <<w $Ur 企业会计准则目录
*n2Q_o Index for Accounting Standards for Business Enterprises
#=b_!~:% Announced February 2006
l0u6nGkh Effective 2007 for Listed Companies
=6q?XOM 1. 企业会计准则---------基本准则
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.~a&l (Accounting Standard for Business Enterprises - Basic Standard)
<0 R7uH 2. 企业会计准则第1 号---------存货
klKAwC Q, (Accounting Standard for Business Enterprises No. 1 - Inventories)
B.K"1o 3. 企业会计准则第2 号---------长期
股权投资
OsAXHjX} (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
i3*?fMxhu) 4. 企业会计准则第3 号---------投资性房地产
@iy ^a (Accounting Standard for Business Enterprises No. 3 - Investment properties)
^Q4w<sX' 5. 企业会计准则第4 号---------固定资产
91%+Bf()J6 (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
_jK\+Zf 6. 企业会计准则第5 号---------生物资产
_$wWKJy9 (Accounting Standard for Business Enterprises No. 5 - Biological assets)
]^&DEj{ 7. 企业会计准则第6 号---------无形资产
rr*",a"}m (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
V@84Cb 8. 企业会计准则第7 号---------非货币性资产
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6k42>e*p W2yNEiH ,ye>D=' (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
Yiu)0\ o 9. 企业会计准则第8 号---------资产减值
R?>a UFM (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
{j,bV6X 10. 企业会计准则第9 号---------职工薪酬
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(Accounting Standard for Business Enterprises No. 9 – Employee compensation )
.
%tc7`k8 11. 企业会计准则第10 号--------企业年金基金
2#*Bw= (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
Z,,Da|edH 12. 企业会计准则第11 号--------股份支付
} ~=53$+ (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
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]*l 13. 企业会计准则第12 号--------债务重组
}o=R7n% (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
8S@ ~^D 14. 企业会计准则第13 号--------或有事项
X&^t 8 (Accounting Standard for Business Enterprises No. 13 - Contingencies)
U-3KuR+0 15. 企业会计准则第14 号--------收入
H4KwbTT"+ (Accounting Standard for Business Enterprises No. 14 - Revenue)
gJ c5Y 16. 企业会计准则第15 号--------建造合同
rd0BvQ9TK (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
6}x^T)R 17. 企业会计准则第16 号--------政府补助
}^?dK3~q (Accounting Standard for Business Enterprises No. 16 - Government grants)
.-`7Av+7 18. 企业会计准则第17 号--------借款费用
.
~G>vVb (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
_myam3[W 19. 企业会计准则第18 号--------所得税
88pz<$ (Accounting Standard for Business Enterprises No. 18 - Income taxes)
20zIO.&o 20. 企业会计准则第19 号--------外币折算
=35EG{W( (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
P)^K&7X 21. 企业会计准则第20 号--------企业合并
o,D>7|h (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
%I(N 22. 企业会计准则第21 号--------租赁
uc=-+*D'I (Accounting Standard for Business Enterprises No. 21 - Leases)
f&8&UL>e` 23. 企业会计准则第22 号--------金融工具确认和计量
# u^F B (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
A<9ZX=DAjw 24. 企业会计准则第23 号--------金融资产转移
a%;$l_wVT: (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
E} Uy- 25. 企业会计准则第24 号--------套期保值
%=S^{A (Accounting Standard for Business Enterprises No. 24 - Hedging)
<R*.T)Z 1 26. 企业会计准则第25 号--------原保险合同
q'3= (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
K^A\S 27. 企业会计准则第26 号--------再保险合同
h k(2,z (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
\P}~ICZA 28. 企业会计准则第27 号--------石油天然气开采
Cg}cD. (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
0RYh4'=F 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
g?^o++ (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
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dLB1H and estimates, and correction of errors)
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97F 30. 企业会计准则第29 号--------资产负债表日后事项
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&Zd{ElM 31. 企业会计准则第30 号--------财务
报表列报
Q++lgVh)E (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
N:d`L+tcc 32. 企业会计准则第31 号--------现金流量表
cEve70MV (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
2Ev~[Hb. 33. 企业会计准则第32 号--------中期财务报告
{{SQL)yJ (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
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l@z 34. 企业会计准则第33 号--------合并财务报表
46Nl];g1` (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
7AV !v` 35. 企业会计准则第34 号--------每股收益
< I8hy$+6 (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
f@[q# }6 36. 企业会计准则第35 号--------分部报告
Z7K;~* (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
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VH 37. 企业会计准则第36 号--------关联方披露
k
U*\Fa*E (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
3)atqM)i 38. 企业会计准则第37 号--------金融工具列报
b0PF7PEEQ (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
a&.8*|w3 39. 企业会计准则第38 号--------首次执行企业会计准则
c/x ^I{b* (Accounting Standard for Business Enterprises No. 38 - First time adoption of
oq^#mJL Accounting Standards for Business Enterprises)
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