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。
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~ 企业会计准则目录
.35~+aqC Index for Accounting Standards for Business Enterprises
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Announced February 2006
T#E$sZ Effective 2007 for Listed Companies
&ZkJ,- 1. 企业会计准则---------基本准则
!t"/w6X1I (Accounting Standard for Business Enterprises - Basic Standard)
oq!\100 2. 企业会计准则第1 号---------存货
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8z.JD (Accounting Standard for Business Enterprises No. 1 - Inventories)
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trV 3. 企业会计准则第2 号---------长期
股权投资
/HhA2 (g% (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
9lR6:}L7 4. 企业会计准则第3 号---------投资性房地产
YI"!&a'yj (Accounting Standard for Business Enterprises No. 3 - Investment properties)
Cb? !+U 5. 企业会计准则第4 号---------固定资产
,IqE<i!U (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
z~3ubta8(@ 6. 企业会计准则第5 号---------生物资产
C,W_0=!e (Accounting Standard for Business Enterprises No. 5 - Biological assets)
'PY; 7. 企业会计准则第6 号---------无形资产
mI4GBp (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
kc P ZIP: 8. 企业会计准则第7 号---------非货币性资产
f'(F'TE -Pt E+R[A
T&>65`L R+(f~ j' oST)E5X;7 (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
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\9#M 9. 企业会计准则第8 号---------资产减值
p}1gac_c (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
7sOAaWx 10. 企业会计准则第9 号---------职工薪酬
JQ0Z%;" (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
Y<VX.S2kf 11. 企业会计准则第10 号--------企业年金基金
%%?}db1n (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
%H" 12. 企业会计准则第11 号--------股份支付
`^hA &/1 (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
2\k!DF 13. 企业会计准则第12 号--------债务重组
#<9'{i3 (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
*<:X3|3E 14. 企业会计准则第13 号--------或有事项
VV/T)qEe7> (Accounting Standard for Business Enterprises No. 13 - Contingencies)
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+|A 15. 企业会计准则第14 号--------收入
H,w8+vZ4\ (Accounting Standard for Business Enterprises No. 14 - Revenue)
I5l%X{u"N 16. 企业会计准则第15 号--------建造合同
=5B5 (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
\EoE/2"< 17. 企业会计准则第16 号--------政府补助
L%5y@b{AR (Accounting Standard for Business Enterprises No. 16 - Government grants)
`Kf@<= 18. 企业会计准则第17 号--------借款费用
$poIWJM c (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
TsoxS/MI" 19. 企业会计准则第18 号--------所得税
yGt[Qvx# (Accounting Standard for Business Enterprises No. 18 - Income taxes)
9v*y&V9/ 20. 企业会计准则第19 号--------外币折算
XdV>6<gf{
(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
oYf+I 21. 企业会计准则第20 号--------企业合并
lV^:2I/
(Accounting Standard for Business Enterprises No. 20 - Business Combinations)
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22. 企业会计准则第21 号--------租赁
^[m-PS( (Accounting Standard for Business Enterprises No. 21 - Leases)
E2w-b^,5 23. 企业会计准则第22 号--------金融工具确认和计量
rCA!b"C2 (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
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ie-G@< 24. 企业会计准则第23 号--------金融资产转移
!9$}1_,is (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
ineSo8| @ 25. 企业会计准则第24 号--------套期保值
fcF|
m5 (Accounting Standard for Business Enterprises No. 24 - Hedging)
t855| 26. 企业会计准则第25 号--------原保险合同
y|MhV/P04 (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
;r"r1'a+@ 27. 企业会计准则第26 号--------再保险合同
4C_1wk(' (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
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9c 28. 企业会计准则第27 号--------石油天然气开采
1z&"V}y (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
JB'tc!!* 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
h'h8Mm (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
qtZzJ>Y and estimates, and correction of errors)
E`^D9:3:) 30. 企业会计准则第29 号--------资产负债表日后事项
#'%ii,;wQ (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
^i_v\E[QU 31. 企业会计准则第30 号--------财务
报表列报
DeF`#a0E (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
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$n5 32. 企业会计准则第31 号--------现金流量表
y4p"LD5%^ (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
]3*w3Y!XK 33. 企业会计准则第32 号--------中期财务报告
5 cQ]vb (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
}[PwA[k' 34. 企业会计准则第33 号--------合并财务报表
=
E_i (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
z$%8' 35. 企业会计准则第34 号--------每股收益
k}<H (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
-YQS\@? 36. 企业会计准则第35 号--------分部报告
s-WZ3g (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
MDIPoS3BRa 37. 企业会计准则第36 号--------关联方披露
fmv:vs /9 (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
]O:8o<0 38. 企业会计准则第37 号--------金融工具列报
Sft
vN- (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
PV"\9OIKb. 39. 企业会计准则第38 号--------首次执行企业会计准则
HiK+}?I (Accounting Standard for Business Enterprises No. 38 - First time adoption of
C/N;4 Accounting Standards for Business Enterprises)
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