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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==H{c1F .+1.??8:+ 企业会计准则目录
V!!E)I Index for Accounting Standards for Business Enterprises
j{)_&|^{ Announced February 2006
nic7RN?F< Effective 2007 for Listed Companies
9
yH/5' 1. 企业会计准则---------基本准则
0(A(Vb5J.T (Accounting Standard for Business Enterprises - Basic Standard)
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n7zt1^ 2. 企业会计准则第1 号---------存货
RS&l68[6 (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
HCP'V (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
@^47Qgj8U 4. 企业会计准则第3 号---------投资性房地产
GX4HW \>a (Accounting Standard for Business Enterprises No. 3 - Investment properties)
o&2(xI2 5. 企业会计准则第4 号---------固定资产
O`2;n.>\ (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
63b?-.!b 6. 企业会计准则第5 号---------生物资产
Kyy CS> (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
y8T%
g( (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
]MjQr0&M 8. 企业会计准则第7 号---------非货币性资产
?C#=Q6 H]@M00C
/A3tY"Vn JTu^p]os? zZ3Ko3L%g_ (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
98u$5=Z'/ 9. 企业会计准则第8 号---------资产减值
VEAf,{)Q (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
zUg-M 10. 企业会计准则第9 号---------职工薪酬
LfD70r\ (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
?nOul}y/ 11. 企业会计准则第10 号--------企业年金基金
TxZ ^zj (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
f?O?2 g 12. 企业会计准则第11 号--------股份支付
J!sIxwF (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
S]^`Qy) 13. 企业会计准则第12 号--------债务重组
B4k~~ ;| (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
<d xc"A 14. 企业会计准则第13 号--------或有事项
*QAcp` ;* (Accounting Standard for Business Enterprises No. 13 - Contingencies)
7TCY$RcF,I 15. 企业会计准则第14 号--------收入
9Xw(|22
(Accounting Standard for Business Enterprises No. 14 - Revenue)
o#V}l^uU= 16. 企业会计准则第15 号--------建造合同
uW*)B_c (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
8^26g3 17. 企业会计准则第16 号--------政府补助
7MXi_V;p< (Accounting Standard for Business Enterprises No. 16 - Government grants)
.Y}~2n 18. 企业会计准则第17 号--------借款费用
m
Cvgs (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
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y?>p"| 19. 企业会计准则第18 号--------所得税
HIUB: (Accounting Standard for Business Enterprises No. 18 - Income taxes)
gzS6{570 20. 企业会计准则第19 号--------外币折算
m,i@ (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
VfS&V*un 21. 企业会计准则第20 号--------企业合并
&)?ECj0` (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
29R_?HBH 22. 企业会计准则第21 号--------租赁
i
v7^! (Accounting Standard for Business Enterprises No. 21 - Leases)
09jU 0x 23. 企业会计准则第22 号--------金融工具确认和计量
?kfLOJQ:I (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
F91'5D,u0 24. 企业会计准则第23 号--------金融资产转移
|E/r64T (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
/="~Jo 25. 企业会计准则第24 号--------套期保值
2H7b2% (Accounting Standard for Business Enterprises No. 24 - Hedging)
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8oH 26. 企业会计准则第25 号--------原保险合同
&rY73qfP' (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
.W[ 9G\ 27. 企业会计准则第26 号--------再保险合同
^m^4LDt (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
e nsou!l 28. 企业会计准则第27 号--------石油天然气开采
K0hmRR= (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
|G^w2"D_Z 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
iYwzdW1 (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
EqW/Wxv7b and estimates, and correction of errors)
'!8'Xo@Go3 30. 企业会计准则第29 号--------资产负债表日后事项
J&mZsa)4 (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
B(+J?0Dj 31. 企业会计准则第30 号--------财务
报表列报
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ZSW (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
]3B8D<p 32. 企业会计准则第31 号--------现金流量表
)$[.XKoT (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
x<_uwL2a 33. 企业会计准则第32 号--------中期财务报告
9"T&P_
(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
hfUN~89; 34. 企业会计准则第33 号--------合并财务报表
aj>6q=R (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
_ISIq3A? 35. 企业会计准则第34 号--------每股收益
:m~R<BQ" (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
v<+5B5"1 36. 企业会计准则第35 号--------分部报告
(^x , (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
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# 37. 企业会计准则第36 号--------关联方披露
/_yJ;l/K (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
vumA W* 38. 企业会计准则第37 号--------金融工具列报
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#ih=qE (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
tGq0f"}'J 39. 企业会计准则第38 号--------首次执行企业会计准则
NJ6*
7Cd (Accounting Standard for Business Enterprises No. 38 - First time adoption of
<kJ,E[4` Accounting Standards for Business Enterprises)
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