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。
CDy *8<-& %~V+wqu 企业会计准则目录
1N`1~y Index for Accounting Standards for Business Enterprises
j|`6[93MG Announced February 2006
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(Y% Effective 2007 for Listed Companies
N=>6PLie 1. 企业会计准则---------基本准则
}!5x1F! (Accounting Standard for Business Enterprises - Basic Standard)
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\${ 2. 企业会计准则第1 号---------存货
L[]*vj (Accounting Standard for Business Enterprises No. 1 - Inventories)
W"m\|x 3. 企业会计准则第2 号---------长期
股权投资
DcNQ2Zz?% (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
Ub0hISA 4. 企业会计准则第3 号---------投资性房地产
/Hox]r]'e (Accounting Standard for Business Enterprises No. 3 - Investment properties)
n{>Ge,enP0 5. 企业会计准则第4 号---------固定资产
jWn!96NhlL (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
4%8}vCs 6. 企业会计准则第5 号---------生物资产
|ZEZ@y^ (Accounting Standard for Business Enterprises No. 5 - Biological assets)
+E8Itb, 7. 企业会计准则第6 号---------无形资产
l7 +#gPA (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
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d[A'&" 8. 企业会计准则第7 号---------非货币性资产
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(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
? m$uqi 9. 企业会计准则第8 号---------资产减值
\m.ap+dFa (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
L<kIzB ! 10. 企业会计准则第9 号---------职工薪酬
qf/1a CQiP (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
-S7PnR6 11. 企业会计准则第10 号--------企业年金基金
-= W" (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
+3HukoR( 12. 企业会计准则第11 号--------股份支付
R&w2
y$ (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
L53qQej< 13. 企业会计准则第12 号--------债务重组
2?",2x09 (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
@/S6P-4 14. 企业会计准则第13 号--------或有事项
N30w^W& (Accounting Standard for Business Enterprises No. 13 - Contingencies)
3Y\7+975m 15. 企业会计准则第14 号--------收入
:ZP4(
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s m42 16. 企业会计准则第15 号--------建造合同
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~X<+3< (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
64Ot`=A" 17. 企业会计准则第16 号--------政府补助
Hpo/CY/ (Accounting Standard for Business Enterprises No. 16 - Government grants)
4Xna}7 18. 企业会计准则第17 号--------借款费用
kmJ{(y)w (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
;5wmQFr 19. 企业会计准则第18 号--------所得税
so* lV (Accounting Standard for Business Enterprises No. 18 - Income taxes)
h[5<S& 20. 企业会计准则第19 号--------外币折算
S(7_\8h (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
Zk#^H*jgx 21. 企业会计准则第20 号--------企业合并
@ljvTgZ(X (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
-qki^!Y? 22. 企业会计准则第21 号--------租赁
8>:kv:MId (Accounting Standard for Business Enterprises No. 21 - Leases)
aR }|^ex 23. 企业会计准则第22 号--------金融工具确认和计量
Rp~#zt9: (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
/?POIn+0o 24. 企业会计准则第23 号--------金融资产转移
O1/U3/2/d (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
oo{5: 25. 企业会计准则第24 号--------套期保值
e=11EmN9 (Accounting Standard for Business Enterprises No. 24 - Hedging)
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26. 企业会计准则第25 号--------原保险合同
O|#N$a&_N (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
pRsYA7Ti 27. 企业会计准则第26 号--------再保险合同
wi#]*\N\9 (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
o<`)cb } 28. 企业会计准则第27 号--------石油天然气开采
HaP0;9q (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
F{1;~Yg% 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
+k!Y]_&(:f (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
QjW7XVxB#N and estimates, and correction of errors)
q!iMc 30. 企业会计准则第29 号--------资产负债表日后事项
,hj5.;M (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
'4PAH2&n 31. 企业会计准则第30 号--------财务
报表列报
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Vrep (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
fvajNP 32. 企业会计准则第31 号--------现金流量表
MC.,n$O}6 (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
%21i#R`E 33. 企业会计准则第32 号--------中期财务报告
^*7~ Wxk5 (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
4(aDi;x "w 34. 企业会计准则第33 号--------合并财务报表
KtWG2 (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
.xtjB8gc 35. 企业会计准则第34 号--------每股收益
#;bpxz1lR9 (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
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3 36. 企业会计准则第35 号--------分部报告
Ol>"' (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
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W]E,a 37. 企业会计准则第36 号--------关联方披露
sSLs%)e|: (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
I0 y+,~\ 38. 企业会计准则第37 号--------金融工具列报
q% Eze (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
9`J!]WQ1[ 39. 企业会计准则第38 号--------首次执行企业会计准则
O_*(:Z (Accounting Standard for Business Enterprises No. 38 - First time adoption of
>3H/~ Y Accounting Standards for Business Enterprises)
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