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。
cYBrRTrI# 1Kp?bwh"u 企业会计准则目录
$Vd?K@W[h Index for Accounting Standards for Business Enterprises
clij|?O Announced February 2006
{ mK pD Effective 2007 for Listed Companies
yz54:q? 1. 企业会计准则---------基本准则
nhB^Xr= (Accounting Standard for Business Enterprises - Basic Standard)
Y j,9V], 2. 企业会计准则第1 号---------存货
(, ;MC/l (Accounting Standard for Business Enterprises No. 1 - Inventories)
/DgT1^&0 3. 企业会计准则第2 号---------长期
股权投资
* fOS"-CL (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
H620vlC}V 4. 企业会计准则第3 号---------投资性房地产
{X{01j};8 (Accounting Standard for Business Enterprises No. 3 - Investment properties)
THegPD67J 5. 企业会计准则第4 号---------固定资产
C?_t8G./_ (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
]9!Gg 6. 企业会计准则第5 号---------生物资产
W$x K^} (Accounting Standard for Business Enterprises No. 5 - Biological assets)
/v<e$0~s< 7. 企业会计准则第6 号---------无形资产
[ni-UNTv (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
o(S^1j5 8. 企业会计准则第7 号---------非货币性资产
A5(kOtgiT @U7U?.p
)wyu+_: ;h*"E(Pp 8trm`?> (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
[kU[}FT 9. 企业会计准则第8 号---------资产减值
dja9XWOg (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
#,Fx@3y\a 10. 企业会计准则第9 号---------职工薪酬
U O{xpY (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
C5W- B8> 11. 企业会计准则第10 号--------企业年金基金
_&8KB1~ (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
zmrX%!CW 12. 企业会计准则第11 号--------股份支付
$n_sGr (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
r' 97\| 13. 企业会计准则第12 号--------债务重组
1{Sx V (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
@Reh?]# v 14. 企业会计准则第13 号--------或有事项
}b\i
pA,~ (Accounting Standard for Business Enterprises No. 13 - Contingencies)
*o2_EqXL* 15. 企业会计准则第14 号--------收入
7ZR0M&pX (Accounting Standard for Business Enterprises No. 14 - Revenue)
)aO!cQ{s 16. 企业会计准则第15 号--------建造合同
,sy/rV (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
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`)CWd 17. 企业会计准则第16 号--------政府补助
PhI{3B/ (Accounting Standard for Business Enterprises No. 16 - Government grants)
.WPuQZ! 18. 企业会计准则第17 号--------借款费用
6.(]}?g1f (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
PT=2LZ 19. 企业会计准则第18 号--------所得税
07E".T%Ts (Accounting Standard for Business Enterprises No. 18 - Income taxes)
NEjBjLJZ 20. 企业会计准则第19 号--------外币折算
hPX2 Bp (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
%'p|JS 21. 企业会计准则第20 号--------企业合并
yg
u?w7 (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
'
! 2 22. 企业会计准则第21 号--------租赁
A`mf 8'nTG (Accounting Standard for Business Enterprises No. 21 - Leases)
Lu u-c<*M 23. 企业会计准则第22 号--------金融工具确认和计量
'TEwU0<% (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
`;8u9Ff 24. 企业会计准则第23 号--------金融资产转移
>goAf`sqo (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
EJ[iOYx 25. 企业会计准则第24 号--------套期保值
u6CMRZ$ (Accounting Standard for Business Enterprises No. 24 - Hedging)
kk>0XPk 26. 企业会计准则第25 号--------原保险合同
1tK6lrhj (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
o::ymAj 27. 企业会计准则第26 号--------再保险合同
P St|!GST (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
RdpQJ)3F 28. 企业会计准则第27 号--------石油天然气开采
/E1c#@ (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
\H'CFAuF 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
IcNI uv (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
Q-3J0= and estimates, and correction of errors)
YfYL?G 30. 企业会计准则第29 号--------资产负债表日后事项
S4AB tKG (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
:X'U`jE 31. 企业会计准则第30 号--------财务
报表列报
[&k& $04_ (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
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}I 32. 企业会计准则第31 号--------现金流量表
Z6HkQ=A64 (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
N"Nd $4 33. 企业会计准则第32 号--------中期财务报告
iH -x (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
fn"jYSy 34. 企业会计准则第33 号--------合并财务报表
s(DaPhL6Qm (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
M<me\s) 35. 企业会计准则第34 号--------每股收益
5=;I|l, (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
f0s<Y 36. 企业会计准则第35 号--------分部报告
r E*u (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
X+G*Q}5 37. 企业会计准则第36 号--------关联方披露
c^/?VmCQ} (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
k>@^M]% 38. 企业会计准则第37 号--------金融工具列报
LZ<
(:S (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
FWx*&y~$ 39. 企业会计准则第38 号--------首次执行企业会计准则
AhFI, x (Accounting Standard for Business Enterprises No. 38 - First time adoption of
'jO-e^qT Accounting Standards for Business Enterprises)
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