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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9KxE vJx( lU`Y 企业会计准则目录
'^_^o)0gp Index for Accounting Standards for Business Enterprises
eU]I !pI< Announced February 2006
jrttWT Effective 2007 for Listed Companies
j4=\MK 1. 企业会计准则---------基本准则
j``Ku@/x0 (Accounting Standard for Business Enterprises - Basic Standard)
rO/Sj<0^ 2. 企业会计准则第1 号---------存货
wW<u)|>ye (Accounting Standard for Business Enterprises No. 1 - Inventories)
0+e0<' 3. 企业会计准则第2 号---------长期
股权投资
F6h IG G (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
{!.w} 4. 企业会计准则第3 号---------投资性房地产
;oVOq$ql (Accounting Standard for Business Enterprises No. 3 - Investment properties)
Wm)Id_ 5. 企业会计准则第4 号---------固定资产
OsYZa`$, (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
2IkyC` 6. 企业会计准则第5 号---------生物资产
8#1o (Accounting Standard for Business Enterprises No. 5 - Biological assets)
>+:cTQ|q 7. 企业会计准则第6 号---------无形资产
\3F)M`g (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
;2sP3!* 8. 企业会计准则第7 号---------非货币性资产
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9p4SxMMO
jz\>VYi(7 E?Qg'|+_ Uqly|FS &n (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
q+w] Xs; 9. 企业会计准则第8 号---------资产减值
l#p?lBm1 (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
ZHj7^y@P 10. 企业会计准则第9 号---------职工薪酬
h 3 J& (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
rvb@4-i>iI 11. 企业会计准则第10 号--------企业年金基金
2mO9 (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
cBCC/n 12. 企业会计准则第11 号--------股份支付
0AhUH|] (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
xZ QyH 13. 企业会计准则第12 号--------债务重组
?]TtUoY=)F (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
G('UF1F 14. 企业会计准则第13 号--------或有事项
=65XT^ (Accounting Standard for Business Enterprises No. 13 - Contingencies)
]^@m $O 15. 企业会计准则第14 号--------收入
:8?l=B9("g (Accounting Standard for Business Enterprises No. 14 - Revenue)
!4YmaijeN 16. 企业会计准则第15 号--------建造合同
<LX-},?P (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
Ffd;aZ4n 17. 企业会计准则第16 号--------政府补助
/-=h|A#Kh (Accounting Standard for Business Enterprises No. 16 - Government grants)
GAh\6ul 18. 企业会计准则第17 号--------借款费用
G12o?N0p (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
v,iq,p)& 19. 企业会计准则第18 号--------所得税
=:H EF;! (Accounting Standard for Business Enterprises No. 18 - Income taxes)
ykxAm\O 20. 企业会计准则第19 号--------外币折算
.j"@7#tW (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
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21. 企业会计准则第20 号--------企业合并
pE.TG4 (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
;g<y{o"Q3p 22. 企业会计准则第21 号--------租赁
vOtILL6 (Accounting Standard for Business Enterprises No. 21 - Leases)
x3nUKQtk:8 23. 企业会计准则第22 号--------金融工具确认和计量
/In=u6D O (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
$vnx)#r3 24. 企业会计准则第23 号--------金融资产转移
?rdWhF] (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
#smfOGSd 25. 企业会计准则第24 号--------套期保值
~!/a gLwY (Accounting Standard for Business Enterprises No. 24 - Hedging)
zN\C 26. 企业会计准则第25 号--------原保险合同
Pup%lO`.0 (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
g$qM}#s0} 27. 企业会计准则第26 号--------再保险合同
q3GkfgY (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
`SS[[FT$> 28. 企业会计准则第27 号--------石油天然气开采
~/2OK!M (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
++=jh6 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
&(|x-OT (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
0XA0b1V X and estimates, and correction of errors)
_k(&<1i 30. 企业会计准则第29 号--------资产负债表日后事项
=(v'8?
-- (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
vxrqUjK7 31. 企业会计准则第30 号--------财务
报表列报
9N6 \Ou~ (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
`9acR>00$ 32. 企业会计准则第31 号--------现金流量表
C879eeJ (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
-<(RYMk*) 33. 企业会计准则第32 号--------中期财务报告
!y$+RA7\ (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
s&\krW& 34. 企业会计准则第33 号--------合并财务报表
qga?-oz,<6 (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
KNOVb=#f_ 35. 企业会计准则第34 号--------每股收益
y
QGd<( (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
1L=)93,M 36. 企业会计准则第35 号--------分部报告
J.c
yb (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
^RYq !l$ 37. 企业会计准则第36 号--------关联方披露
}|Bs|$q (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
2_)gJ_kP 38. 企业会计准则第37 号--------金融工具列报
iMQ0Sq-%1 (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
v8C4BuwA 39. 企业会计准则第38 号--------首次执行企业会计准则
XaMsIyhI (Accounting Standard for Business Enterprises No. 38 - First time adoption of
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