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。
~ZNhU;%YW yJL"uleRT 企业会计准则目录
"_K 6= Index for Accounting Standards for Business Enterprises
j41:]6 Announced February 2006
\l2 s^7G_ Effective 2007 for Listed Companies
w7D:0SGD 1. 企业会计准则---------基本准则
8$vH&HdI (Accounting Standard for Business Enterprises - Basic Standard)
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2. 企业会计准则第1 号---------存货
j<KC$
[Kt (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
cR&xl^BJ (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
/trc&V 4. 企业会计准则第3 号---------投资性房地产
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(Accounting Standard for Business Enterprises No. 3 - Investment properties)
o{he)r6)_ 5. 企业会计准则第4 号---------固定资产
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VM~! (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
9y4rw]4zI 6. 企业会计准则第5 号---------生物资产
gQEV;hCO (Accounting Standard for Business Enterprises No. 5 - Biological assets)
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m 7. 企业会计准则第6 号---------无形资产
qLP+@wbJ (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
qck/b 8. 企业会计准则第7 号---------非货币性资产
p~.@8r( 3DHm9n+/: k:TfE6JZ PWMaB 6a?y$+pr (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
nX~MoWH1 9. 企业会计准则第8 号---------资产减值
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E (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
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w6 10. 企业会计准则第9 号---------职工薪酬
N>R%0m<e (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
;SW-dfo2i 11. 企业会计准则第10 号--------企业年金基金
!{Y#<t
G] (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
752wK|o0|; 12. 企业会计准则第11 号--------股份支付
bIArAS9% (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
X*"Kg 13. 企业会计准则第12 号--------债务重组
9NP l]iA) (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
hwzUCh 5! 14. 企业会计准则第13 号--------或有事项
qX(%Wn;n (Accounting Standard for Business Enterprises No. 13 - Contingencies)
dM UDLr- 15. 企业会计准则第14 号--------收入
i .N1Cvp& (Accounting Standard for Business Enterprises No. 14 - Revenue)
{h"\JI! 16. 企业会计准则第15 号--------建造合同
v-3zav (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
AD\<}/3U 17. 企业会计准则第16 号--------政府补助
HD{`w1vcN (Accounting Standard for Business Enterprises No. 16 - Government grants)
{+2cRr. 18. 企业会计准则第17 号--------借款费用
]M(mq`K (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
(UF!Zb]{ 19. 企业会计准则第18 号--------所得税
a<wZv-\Vau (Accounting Standard for Business Enterprises No. 18 - Income taxes)
V]]qu:Mh8 20. 企业会计准则第19 号--------外币折算
=%\6}xPEl< (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
y!gM)9vq 21. 企业会计准则第20 号--------企业合并
u-{l,p_H (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
Qs9 U&*L 22. 企业会计准则第21 号--------租赁
jw[BtRW (Accounting Standard for Business Enterprises No. 21 - Leases)
XO#)i6}G 23. 企业会计准则第22 号--------金融工具确认和计量
IxZ.2 67 (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
i)L:VkN 24. 企业会计准则第23 号--------金融资产转移
wYA/<0'yH (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
5|CiwQg|,p 25. 企业会计准则第24 号--------套期保值
LUNs|\& (Accounting Standard for Business Enterprises No. 24 - Hedging)
}+4Bf+u: 26. 企业会计准则第25 号--------原保险合同
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{4$ (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
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. 27. 企业会计准则第26 号--------再保险合同
%vt SeJ (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
uX +<`3O 28. 企业会计准则第27 号--------石油天然气开采
*Qx|5L!_ (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
Mlw9#H6 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
yim$y,=d (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
ms7 7{A3 and estimates, and correction of errors)
y8vH?^:%< 30. 企业会计准则第29 号--------资产负债表日后事项
"O[76}I+.q (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
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q#5? 31. 企业会计准则第30 号--------财务
报表列报
=Rx?6% (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
`b ")Bx| 32. 企业会计准则第31 号--------现金流量表
kc'0NE4oq (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
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)>}#: 33. 企业会计准则第32 号--------中期财务报告
AaYrVf 9! (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
0@K:Tq-mF 34. 企业会计准则第33 号--------合并财务报表
0? us]lx (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
^D;D8A. 35. 企业会计准则第34 号--------每股收益
KVM@//:{ (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
(oitCIV 36. 企业会计准则第35 号--------分部报告
(+LR u1z (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
'[ g)v 37. 企业会计准则第36 号--------关联方披露
N>fYH.c3Y (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
1m`tqlFU9 38. 企业会计准则第37 号--------金融工具列报
X$ B]P7G7 (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
[Z#.]gb 39. 企业会计准则第38 号--------首次执行企业会计准则
z|]oM#Gt (Accounting Standard for Business Enterprises No. 38 - First time adoption of
y3nm!tjyM Accounting Standards for Business Enterprises)
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