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。
ROH|PKb7 \j$&DCv 企业会计准则目录
Y`~Ut:fZ Index for Accounting Standards for Business Enterprises
{5Q!Y&N.% Announced February 2006
S,88*F(<^q Effective 2007 for Listed Companies
?qb}?&1 1. 企业会计准则---------基本准则
P\E<9*V (Accounting Standard for Business Enterprises - Basic Standard)
1 KU!
tL 2. 企业会计准则第1 号---------存货
XY 5K%dMU (Accounting Standard for Business Enterprises No. 1 - Inventories)
g_;\iqxL 3. 企业会计准则第2 号---------长期
股权投资
fBU`k_ (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
n GC/R& 4. 企业会计准则第3 号---------投资性房地产
&h}#HS>l (Accounting Standard for Business Enterprises No. 3 - Investment properties)
`aOFs+<) 5. 企业会计准则第4 号---------固定资产
tR# Ojk vX (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
a1T' x~ ' 6. 企业会计准则第5 号---------生物资产
aS>u,=C (Accounting Standard for Business Enterprises No. 5 - Biological assets)
D(~U6 SR 7. 企业会计准则第6 号---------无形资产
xB@ T|EP (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
bTI|F]^! 8. 企业会计准则第7 号---------非货币性资产
?e%ZOI oh4E7yN 
{y)=eX9 Fn wJ+GTu Pd8![Z3 (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
% aP!hy 9. 企业会计准则第8 号---------资产减值
Lc}LGq! (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
d9k0F
OR1 10. 企业会计准则第9 号---------职工薪酬
R|'y bW'Y (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
jVEGj5F;N 11. 企业会计准则第10 号--------企业年金基金
y#`tgJ: (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
&eJfGt5 12. 企业会计准则第11 号--------股份支付
irZ])a (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
49eD1h3'X[ 13. 企业会计准则第12 号--------债务重组
xw.A #Zb\_ (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
aEB_#1 14. 企业会计准则第13 号--------或有事项
;x y"\S] (Accounting Standard for Business Enterprises No. 13 - Contingencies)
Q1Kfi8h}' 15. 企业会计准则第14 号--------收入
(|2t#
'm (Accounting Standard for Business Enterprises No. 14 - Revenue)
z[ N`s$; 16. 企业会计准则第15 号--------建造合同
}H53~@WP> (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
)L? P}$+ 17. 企业会计准则第16 号--------政府补助
G0Iw-vf (Accounting Standard for Business Enterprises No. 16 - Government grants)
)Om*@;r( 18. 企业会计准则第17 号--------借款费用
p#-Z4- ` (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
-uS!\ 19. 企业会计准则第18 号--------所得税
TP*
hd (Accounting Standard for Business Enterprises No. 18 - Income taxes)
X;$+,&M" 20. 企业会计准则第19 号--------外币折算
e +EQ]<M (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
)+#` CIv 21. 企业会计准则第20 号--------企业合并
yNPVOp* (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
/l3V3 B7 22. 企业会计准则第21 号--------租赁
GblA9F7 (Accounting Standard for Business Enterprises No. 21 - Leases)
*tA1az
-jO 23. 企业会计准则第22 号--------金融工具确认和计量
=F|{#
F (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
fuW\bo3 24. 企业会计准则第23 号--------金融资产转移
Cp\6W[2+B (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
jRa43ck 25. 企业会计准则第24 号--------套期保值
7g^]:3f! (Accounting Standard for Business Enterprises No. 24 - Hedging)
=nHUs1rKn 26. 企业会计准则第25 号--------原保险合同
l]5K N (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
cZ,b?I"Q% 27. 企业会计准则第26 号--------再保险合同
8]c2r%J (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
4Z3su^XR 28. 企业会计准则第27 号--------石油天然气开采
ijv(9m R (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
{p2!|A&a 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
l$KA)xbI (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
A`%k:@ and estimates, and correction of errors)
w7L{_aom 30. 企业会计准则第29 号--------资产负债表日后事项
D\v+wp. (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
hgG9m[?K 31. 企业会计准则第30 号--------财务
报表列报
^^sE: (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
G[ PtkPSJ 32. 企业会计准则第31 号--------现金流量表
#\{l"- (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
AYBns]! 33. 企业会计准则第32 号--------中期财务报告
[jQp~&nY (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
b=C*W,Q_# 34. 企业会计准则第33 号--------合并财务报表
zpn9,,~u (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
7sCG^&Y 35. 企业会计准则第34 号--------每股收益
h,:m~0gmj (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
iQ67l\{R 36. 企业会计准则第35 号--------分部报告
k t#fM d$ (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
Q-okt RK 37. 企业会计准则第36 号--------关联方披露
),% %$G\ (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
uo9B 9"& 38. 企业会计准则第37 号--------金融工具列报
,Zx 0%#6 (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
Wu/]MBM 39. 企业会计准则第38 号--------首次执行企业会计准则
s[>,X#7 y (Accounting Standard for Business Enterprises No. 38 - First time adoption of
mthA4sz Accounting Standards for Business Enterprises)
g{)dP!} :LQYo '@yB
