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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b&AH zF'LbQz0[ 企业会计准则目录
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Index for Accounting Standards for Business Enterprises
w<}kY|A"=- Announced February 2006
6@ B_3y Effective 2007 for Listed Companies
k0[b4cr` 1. 企业会计准则---------基本准则
[N]5)n (Accounting Standard for Business Enterprises - Basic Standard)
@ Gxnrh6 2. 企业会计准则第1 号---------存货
z u53mZ (Accounting Standard for Business Enterprises No. 1 - Inventories)
2Fwp\I; 3. 企业会计准则第2 号---------长期
股权投资
=QG@{?JTl (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
&z'NQ!uV 4. 企业会计准则第3 号---------投资性房地产
xLID@9Hbu (Accounting Standard for Business Enterprises No. 3 - Investment properties)
1>5l(zK!9 5. 企业会计准则第4 号---------固定资产
k'H+l]= (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
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%ZW3 6. 企业会计准则第5 号---------生物资产
U7GgGMw (Accounting Standard for Business Enterprises No. 5 - Biological assets)
`[.b>ztqgJ 7. 企业会计准则第6 号---------无形资产
6k569c{7 (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
OQl7#`G!H% 8. 企业会计准则第7 号---------非货币性资产
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@AGU/v Fog4m=b`g &~9'7 n! (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
^ud-N;]MKs 9. 企业会计准则第8 号---------资产减值
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%^g_I (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
q.xt%`@aA 10. 企业会计准则第9 号---------职工薪酬
v2Lx4:dzi (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
o|r8x_!+ 11. 企业会计准则第10 号--------企业年金基金
bA/,{R (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
t(d$v_*y51 12. 企业会计准则第11 号--------股份支付
,gag_o{*a (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
F@4TD]E0^ 13. 企业会计准则第12 号--------债务重组
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8bh49 (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
1#]0\Y( 14. 企业会计准则第13 号--------或有事项
4gyC?#Ede (Accounting Standard for Business Enterprises No. 13 - Contingencies)
Gcu[G]D 15. 企业会计准则第14 号--------收入
by*?PhfF (Accounting Standard for Business Enterprises No. 14 - Revenue)
)(^L* 16. 企业会计准则第15 号--------建造合同
cOhx (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
Q:nBx[% 17. 企业会计准则第16 号--------政府补助
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(Accounting Standard for Business Enterprises No. 16 - Government grants)
NOzAk%s3I 18. 企业会计准则第17 号--------借款费用
idG}p+(; (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
nYA@t=t0 19. 企业会计准则第18 号--------所得税
,Z_aZD4 (Accounting Standard for Business Enterprises No. 18 - Income taxes)
}MW7,F 20. 企业会计准则第19 号--------外币折算
Ev%_8CO4e (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
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~16o 21. 企业会计准则第20 号--------企业合并
397IbZ\ (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
U;PGBoe 22. 企业会计准则第21 号--------租赁
)\xDo<@ (Accounting Standard for Business Enterprises No. 21 - Leases)
*!mT#Vm^ 23. 企业会计准则第22 号--------金融工具确认和计量
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y5e (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
|+-D@22y 24. 企业会计准则第23 号--------金融资产转移
nu=yE$BN{ (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
QYS 1.k 25. 企业会计准则第24 号--------套期保值
,RA;X (Accounting Standard for Business Enterprises No. 24 - Hedging)
(SH<]@s 26. 企业会计准则第25 号--------原保险合同
htgtgW9
^P (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
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27. 企业会计准则第26 号--------再保险合同
seNJ6p=` (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
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#j 28. 企业会计准则第27 号--------石油天然气开采
%1\MW+ (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
B\ <;e 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
F\K&$5J{p (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
V?yTJJ21X and estimates, and correction of errors)
) (4.7> 30. 企业会计准则第29 号--------资产负债表日后事项
&"_5?7_N (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
sWG_MEbu 31. 企业会计准则第30 号--------财务
报表列报
-gq,^j5, (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
ulA|| 32. 企业会计准则第31 号--------现金流量表
sYMgi D (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
r2h{#2 33. 企业会计准则第32 号--------中期财务报告
R&vV!d (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
:gwM$2vv 34. 企业会计准则第33 号--------合并财务报表
Vw@?t(l > (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
9f|+LN## 35. 企业会计准则第34 号--------每股收益
grs~<n|o\ (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
i(9 5=t( 36. 企业会计准则第35 号--------分部报告
A,u}p rwH (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
g><*qd?t 37. 企业会计准则第36 号--------关联方披露
xG7/[ jG (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
}G3:QD 38. 企业会计准则第37 号--------金融工具列报
-Uj3?W (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
wG-lR,glb 39. 企业会计准则第38 号--------首次执行企业会计准则
!k}]` z^d (Accounting Standard for Business Enterprises No. 38 - First time adoption of
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lzB+ Accounting Standards for Business Enterprises)
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