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。
2+'4 m#@) p( 6!7t: 企业会计准则目录
uupfL>h Index for Accounting Standards for Business Enterprises
VM"z6@ Announced February 2006
=JM !`[ Effective 2007 for Listed Companies
;p] f5R^ 1. 企业会计准则---------基本准则
IPxK$nI^ (Accounting Standard for Business Enterprises - Basic Standard)
-+H?0XN 2. 企业会计准则第1 号---------存货
a(|,KWHn (Accounting Standard for Business Enterprises No. 1 - Inventories)
QP={b+8 3. 企业会计准则第2 号---------长期
股权投资
=AVr<kP (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
YYi:d=0<SO 4. 企业会计准则第3 号---------投资性房地产
e
N Y? (Accounting Standard for Business Enterprises No. 3 - Investment properties)
JXNfE,_ 5. 企业会计准则第4 号---------固定资产
zjlo3=FQX[ (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
z'rB_l 6. 企业会计准则第5 号---------生物资产
/)LI1\o (Accounting Standard for Business Enterprises No. 5 - Biological assets)
x4e8;A(y 7. 企业会计准则第6 号---------无形资产
Yd>ej1< (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
_rIFwT1] 8. 企业会计准则第7 号---------非货币性资产
ZL^
svGy lE 09 Y
C0#"U f Ip&Q'"HYj i3usZ{_r (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
d:%!)s 9. 企业会计准则第8 号---------资产减值
NkYU3[m$v (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
\NTNB9>CO 10. 企业会计准则第9 号---------职工薪酬
dZ
i?Z (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
#CcWsI>+w> 11. 企业会计准则第10 号--------企业年金基金
W4V
!7_ (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
xZ.c@u6: 12. 企业会计准则第11 号--------股份支付
QmR
E<i (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
!^*-]p/z 13. 企业会计准则第12 号--------债务重组
*(*3/P4D (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
r_?i l]l 14. 企业会计准则第13 号--------或有事项
hnp-x3 (Accounting Standard for Business Enterprises No. 13 - Contingencies)
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y 15. 企业会计准则第14 号--------收入
u''~nSR3& (Accounting Standard for Business Enterprises No. 14 - Revenue)
N8K @ch3=P 16. 企业会计准则第15 号--------建造合同
idLC
q^jnJ (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
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!N# L 17. 企业会计准则第16 号--------政府补助
|d0,54! (Accounting Standard for Business Enterprises No. 16 - Government grants)
9 ! 6\8 18. 企业会计准则第17 号--------借款费用
GJB=5nE (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
f6O5k8n 19. 企业会计准则第18 号--------所得税
s"g"wh', (Accounting Standard for Business Enterprises No. 18 - Income taxes)
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: 20. 企业会计准则第19 号--------外币折算
[7|j:! (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
CDRkH)~$ 21. 企业会计准则第20 号--------企业合并
hq[RU&\ (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
mok%TK 22. 企业会计准则第21 号--------租赁
du0]LiHV (Accounting Standard for Business Enterprises No. 21 - Leases)
v<SCh)[-p 23. 企业会计准则第22 号--------金融工具确认和计量
SWZA`JVK (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
g XThdNU4G 24. 企业会计准则第23 号--------金融资产转移
, U?W (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
&8^ch,+pD 25. 企业会计准则第24 号--------套期保值
9YjO
(Accounting Standard for Business Enterprises No. 24 - Hedging)
B6hd*f 26. 企业会计准则第25 号--------原保险合同
wO&2S-;_K (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
WG\gf\= I 27. 企业会计准则第26 号--------再保险合同
5J 0Sc (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
Mq[|w2. 28. 企业会计准则第27 号--------石油天然气开采
Pcox~U/j (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
'
+*,|;? 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
7x ?2(( (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
sM0o,l(5 and estimates, and correction of errors)
``j8T[g 30. 企业会计准则第29 号--------资产负债表日后事项
}M+2 ,#l (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
}?vVJm' 31. 企业会计准则第30 号--------财务
报表列报
,*}5xpX
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
xM6v0U a 32. 企业会计准则第31 号--------现金流量表
tUR9ti (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
w\PCBY= 33. 企业会计准则第32 号--------中期财务报告
7HkQ|~zGT (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
:lGH31GG 34. 企业会计准则第33 号--------合并财务报表
w:~Y@b~D (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
Pu-/*Fx 35. 企业会计准则第34 号--------每股收益
<F7g;s'q9 (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
=O?#>3A} 36. 企业会计准则第35 号--------分部报告
us,1:@a)a (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
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_^E 37. 企业会计准则第36 号--------关联方披露
o"5[~$O (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
(b}}' 38. 企业会计准则第37 号--------金融工具列报
$*Z Zh (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
pHpHvSI 39. 企业会计准则第38 号--------首次执行企业会计准则
!o k6*m (Accounting Standard for Business Enterprises No. 38 - First time adoption of
4EB&Zmg[K Accounting Standards for Business Enterprises)
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