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。
COOazXtW 4};!nYey! 企业会计准则目录
@es}bKP Index for Accounting Standards for Business Enterprises
$|C%G6!s?@ Announced February 2006
u'd+:uH Effective 2007 for Listed Companies
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* 1. 企业会计准则---------基本准则
y%|nE(( (Accounting Standard for Business Enterprises - Basic Standard)
!3DWz6u 2. 企业会计准则第1 号---------存货
b\7-u- (Accounting Standard for Business Enterprises No. 1 - Inventories)
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H^ 3. 企业会计准则第2 号---------长期
股权投资
rwtSn?0z" (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
=w?-R\ 4. 企业会计准则第3 号---------投资性房地产
NS#qein~i (Accounting Standard for Business Enterprises No. 3 - Investment properties)
:M`|*~V~$ 5. 企业会计准则第4 号---------固定资产
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(Accounting Standard for Business Enterprises No. 4 - Fixed assets)
{DI_i +2 6. 企业会计准则第5 号---------生物资产
WVftLIJ (Accounting Standard for Business Enterprises No. 5 - Biological assets)
/R''R:j 7. 企业会计准则第6 号---------无形资产
weT33O"!1 (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
#KXaz Zu" 8. 企业会计准则第7 号---------非货币性资产
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Mf L4zSro:Si =3{h9 (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
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+j 9. 企业会计准则第8 号---------资产减值
4(R O1VWsb (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
5hB&]6n 10. 企业会计准则第9 号---------职工薪酬
H
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11. 企业会计准则第10 号--------企业年金基金
9HLn_|yU (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
j23OgbI 12. 企业会计准则第11 号--------股份支付
6ApW+/ (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
r4gkSwy 13. 企业会计准则第12 号--------债务重组
H'<9;bD - (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
k1L GT& 14. 企业会计准则第13 号--------或有事项
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dq (Accounting Standard for Business Enterprises No. 13 - Contingencies)
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(l<C 15. 企业会计准则第14 号--------收入
=gGK24 3 (Accounting Standard for Business Enterprises No. 14 - Revenue)
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o%t& 16. 企业会计准则第15 号--------建造合同
?p. dc~tZ (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
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17. 企业会计准则第16 号--------政府补助
Ufv{6"sH (Accounting Standard for Business Enterprises No. 16 - Government grants)
G 8uX[-L1 18. 企业会计准则第17 号--------借款费用
E;$t|~# (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
Nk3]<#$ 19. 企业会计准则第18 号--------所得税
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(Accounting Standard for Business Enterprises No. 18 - Income taxes)
69cOdIt^D 20. 企业会计准则第19 号--------外币折算
Y5-X)f (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
T)3#U8sT 21. 企业会计准则第20 号--------企业合并
,ZD!Qb (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
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[:p 22. 企业会计准则第21 号--------租赁
Aw4Qm2Kf (Accounting Standard for Business Enterprises No. 21 - Leases)
<z#r3J 23. 企业会计准则第22 号--------金融工具确认和计量
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FHyiIO (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
PP. k>zsx 24. 企业会计准则第23 号--------金融资产转移
B6 x5E (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
%saTyF, 25. 企业会计准则第24 号--------套期保值
-njxc{b (Accounting Standard for Business Enterprises No. 24 - Hedging)
E-X-LR{CC 26. 企业会计准则第25 号--------原保险合同
^M,t`r{ (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
bsr 27. 企业会计准则第26 号--------再保险合同
Y;e@`.( (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
plsf` a 28. 企业会计准则第27 号--------石油天然气开采
,G"?fQ7z R (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
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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
~SV;"e2N. (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
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0@C[9 and estimates, and correction of errors)
QDBptI: 30. 企业会计准则第29 号--------资产负债表日后事项
U(3LeS;mr (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
\Y>^L{ 31. 企业会计准则第30 号--------财务
报表列报
:7W5R (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
S&_ZQLiQ$ 32. 企业会计准则第31 号--------现金流量表
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j(="+SPj (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
`gfK#0x# 33. 企业会计准则第32 号--------中期财务报告
*%B%BJnX (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
GY@Np^>[a 34. 企业会计准则第33 号--------合并财务报表
@*is]d+Ya (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
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6sO 35. 企业会计准则第34 号--------每股收益
sFSrMI#R (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
PM9HfQU? 36. 企业会计准则第35 号--------分部报告
3`^]#Dh (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
d>@{!c- 37. 企业会计准则第36 号--------关联方披露
e Yyl=YW (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
bCd! ap+# 38. 企业会计准则第37 号--------金融工具列报
tDy1Gh/c (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
~`*:E'/5k] 39. 企业会计准则第38 号--------首次执行企业会计准则
Gg5vf]VFo (Accounting Standard for Business Enterprises No. 38 - First time adoption of
pm5Yc@D Accounting Standards for Business Enterprises)
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