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。
;2-,Xzz8 INE8@}e 企业会计准则目录
R-"A*/A 2 Index for Accounting Standards for Business Enterprises
: }v&TQ Announced February 2006
NI\jGR. Effective 2007 for Listed Companies
Q\Fgc ;.U 1. 企业会计准则---------基本准则
&hEtVkK (Accounting Standard for Business Enterprises - Basic Standard)
Je[wGF:%:$ 2. 企业会计准则第1 号---------存货
vu;pILN (Accounting Standard for Business Enterprises No. 1 - Inventories)
a8FC#kfq 3. 企业会计准则第2 号---------长期
股权投资
uMtq4. (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
u!];RHOp| 4. 企业会计准则第3 号---------投资性房地产
lh&Q{t(+8 (Accounting Standard for Business Enterprises No. 3 - Investment properties)
I8)x0)Lx 5. 企业会计准则第4 号---------固定资产
(qnzz!s (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
34Q l7LQp[ 6. 企业会计准则第5 号---------生物资产
Oj6 - (Accounting Standard for Business Enterprises No. 5 - Biological assets)
a1_7plg 7. 企业会计准则第6 号---------无形资产
DDyeNuK (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
Ua)ARi % 8. 企业会计准则第7 号---------非货币性资产
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,<l#sj 0{j]p^'< Jc"xH~, (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
MJd!J]E6 9. 企业会计准则第8 号---------资产减值
nc!P
!M (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
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W6og)x 10. 企业会计准则第9 号---------职工薪酬
/\V
-1 7- (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
^+^#KC8]W 11. 企业会计准则第10 号--------企业年金基金
Fx*iAH\e (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
K2<"O qp_W 12. 企业会计准则第11 号--------股份支付
1~Zmc1] (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
0qqk:h 13. 企业会计准则第12 号--------债务重组
k*d0ws#<l (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
w
xKlBx7 14. 企业会计准则第13 号--------或有事项
u+a"
'* (Accounting Standard for Business Enterprises No. 13 - Contingencies)
h5e(Avk 15. 企业会计准则第14 号--------收入
[QEV6S] (Accounting Standard for Business Enterprises No. 14 - Revenue)
oW3j|V 16. 企业会计准则第15 号--------建造合同
gE]6]L (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
L\)ssOuh 17. 企业会计准则第16 号--------政府补助
NKd}g (Accounting Standard for Business Enterprises No. 16 - Government grants)
tAO,s ZW 18. 企业会计准则第17 号--------借款费用
Kur3Gf X (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
=VFi}C/ 19. 企业会计准则第18 号--------所得税
'hN_H}U (Accounting Standard for Business Enterprises No. 18 - Income taxes)
:sAb'6u1EU 20. 企业会计准则第19 号--------外币折算
awkPFA*c' (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
n]^zIe^6 21. 企业会计准则第20 号--------企业合并
Jw3VWc
]] (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
ZxLd h8v. 22. 企业会计准则第21 号--------租赁
4u- mE (Accounting Standard for Business Enterprises No. 21 - Leases)
F_.rLgGY 23. 企业会计准则第22 号--------金融工具确认和计量
n@xC?D:t* (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
\9j +ejGf 24. 企业会计准则第23 号--------金融资产转移
q#B=PZ'NA (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
Cp4 U`] 25. 企业会计准则第24 号--------套期保值
f1s3pr?? (Accounting Standard for Business Enterprises No. 24 - Hedging)
jYDpJ##Zb 26. 企业会计准则第25 号--------原保险合同
OGW,[k=2{ (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
DSjEoWj 27. 企业会计准则第26 号--------再保险合同
yuIy?K (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
OSreS5bg 28. 企业会计准则第27 号--------石油天然气开采
ZOJ<^t} (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
@h7)M:l 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
M3 MB{cA2 (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
.aS`l~6 and estimates, and correction of errors)
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30. 企业会计准则第29 号--------资产负债表日后事项
'.
5&Z (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
uH*moVw@5 31. 企业会计准则第30 号--------财务
报表列报
)!z4LE (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
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{ 32. 企业会计准则第31 号--------现金流量表
6S K;1Bp-{ (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
Qw>~]d,Z 33. 企业会计准则第32 号--------中期财务报告
O0^m_ (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
kjAARW 34. 企业会计准则第33 号--------合并财务报表
h</,p49gM (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
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K? 35. 企业会计准则第34 号--------每股收益
7PTw'+{ (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
Gak@Z!| 36. 企业会计准则第35 号--------分部报告
s&v7<)*q (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
3.?G,%S5.$ 37. 企业会计准则第36 号--------关联方披露
bu0i# (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
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38. 企业会计准则第37 号--------金融工具列报
Wo)$*? (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
T.bn~Z#f 39. 企业会计准则第38 号--------首次执行企业会计准则
"x1?T+j4 (Accounting Standard for Business Enterprises No. 38 - First time adoption of
xER-TT#S Accounting Standards for Business Enterprises)
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