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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#~ !%n3_tZC 企业会计准则目录
"#x<>a)O\ Index for Accounting Standards for Business Enterprises
@K`2y'#b Announced February 2006
hR"j[ Effective 2007 for Listed Companies
G"&9u2 k 1. 企业会计准则---------基本准则
>pjmVlw? (Accounting Standard for Business Enterprises - Basic Standard)
Q/ rOIHiI 2. 企业会计准则第1 号---------存货
w[Ee#Yaj.- (Accounting Standard for Business Enterprises No. 1 - Inventories)
?<c)r~9] 3. 企业会计准则第2 号---------长期
股权投资
ia!t~~f (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
9:N@+;|T 4. 企业会计准则第3 号---------投资性房地产
.]`L R@qf (Accounting Standard for Business Enterprises No. 3 - Investment properties)
CqQ>"Y 5. 企业会计准则第4 号---------固定资产
.XR`iXY (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
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6. 企业会计准则第5 号---------生物资产
}6SfI; (Accounting Standard for Business Enterprises No. 5 - Biological assets)
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7. 企业会计准则第6 号---------无形资产
cA_77#<8 (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
D4%5T>^LW[ 8. 企业会计准则第7 号---------非货币性资产
wS"[m>.{v 7!Z\B-_, x j~/C5@ wzhM/Lmo\z ]fz
0E:x (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
k4iu`m@^H 9. 企业会计准则第8 号---------资产减值
a]^hcKo4 (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
fNOsB^Y 10. 企业会计准则第9 号---------职工薪酬
"HTp1 (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
VR/7CI4= 11. 企业会计准则第10 号--------企业年金基金
$@kGbf~k (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
!\wdX7% 12. 企业会计准则第11 号--------股份支付
G+?@4?`z (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
7:x%^J+ 13. 企业会计准则第12 号--------债务重组
6#P\DT (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
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14. 企业会计准则第13 号--------或有事项
y&T(^EA; (Accounting Standard for Business Enterprises No. 13 - Contingencies)
"TB4w2?= 15. 企业会计准则第14 号--------收入
'3SS%W (Accounting Standard for Business Enterprises No. 14 - Revenue)
dj,7lJy 16. 企业会计准则第15 号--------建造合同
e R"XXF0u (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
5`CPaJT$ 17. 企业会计准则第16 号--------政府补助
DI O @Zo (Accounting Standard for Business Enterprises No. 16 - Government grants)
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