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。
}qc#lz i]it5 企业会计准则目录
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v|!}?wG Index for Accounting Standards for Business Enterprises
r%0pQEl Announced February 2006
M'yO+bu Effective 2007 for Listed Companies
?VFM]hO 1. 企业会计准则---------基本准则
ZhH+D`9 (Accounting Standard for Business Enterprises - Basic Standard)
[^<SLTev 2. 企业会计准则第1 号---------存货
y L*LJ (Accounting Standard for Business Enterprises No. 1 - Inventories)
2q)T y9 3. 企业会计准则第2 号---------长期
股权投资
yh S#&)O (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
:3JCvrq 4. 企业会计准则第3 号---------投资性房地产
Y4QLs^IdB (Accounting Standard for Business Enterprises No. 3 - Investment properties)
`vudS? 5. 企业会计准则第4 号---------固定资产
+0VG[c\8 (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
l`SK*Bm~< 6. 企业会计准则第5 号---------生物资产
aK
]7vp+ (Accounting Standard for Business Enterprises No. 5 - Biological assets)
m"n.Dz/S 7. 企业会计准则第6 号---------无形资产
r)V Lf#3B (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
@4;&hP2Z: 8. 企业会计准则第7 号---------非货币性资产
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F (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
UmJUt| 9. 企业会计准则第8 号---------资产减值
NdZ)[f:2 (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
V|TA:&:7 10. 企业会计准则第9 号---------职工薪酬
b
ZiyapM (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
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11. 企业会计准则第10 号--------企业年金基金
lqF>=15 (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
Qh^R Ax 12. 企业会计准则第11 号--------股份支付
1YFeVMc (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
]3}feU+ 13. 企业会计准则第12 号--------债务重组
>;,gGH (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
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14. 企业会计准则第13 号--------或有事项
'GkvUrD9D$ (Accounting Standard for Business Enterprises No. 13 - Contingencies)
0{Bf9cH 15. 企业会计准则第14 号--------收入
~P/]:
= (Accounting Standard for Business Enterprises No. 14 - Revenue)
H"_v+N5= 16. 企业会计准则第15 号--------建造合同
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y{ (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
>rKhlUD 17. 企业会计准则第16 号--------政府补助
|"Z-7@/k$i (Accounting Standard for Business Enterprises No. 16 - Government grants)
wS V@=)H\: 18. 企业会计准则第17 号--------借款费用
3Y`>6A= (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
SZ/(\kQ6 19. 企业会计准则第18 号--------所得税
H<,bq*@ (Accounting Standard for Business Enterprises No. 18 - Income taxes)
M+0x;53nz 20. 企业会计准则第19 号--------外币折算
PB+\jj (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
]oEQ4 21. 企业会计准则第20 号--------企业合并
8
}-7{ (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
8)pB_en3sO 22. 企业会计准则第21 号--------租赁
vevf[eO- (Accounting Standard for Business Enterprises No. 21 - Leases)
`NQ{)N0! 23. 企业会计准则第22 号--------金融工具确认和计量
Ah (iE (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
vO]J]][ 24. 企业会计准则第23 号--------金融资产转移
ojoxXly` (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
%*jGim~s 25. 企业会计准则第24 号--------套期保值
y:.?5KsPI (Accounting Standard for Business Enterprises No. 24 - Hedging)
)6=gooe] 26. 企业会计准则第25 号--------原保险合同
(xL
:; (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
;1@C_5C 27. 企业会计准则第26 号--------再保险合同
P{cos&X| (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
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.|\c 28. 企业会计准则第27 号--------石油天然气开采
Y''
6NGf (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
~T 02._E 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
F$h'p4$T (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
Zi/-~')E and estimates, and correction of errors)
LJWTSf"f? 30. 企业会计准则第29 号--------资产负债表日后事项
Jn*Nao_) (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
g5}lLKT 31. 企业会计准则第30 号--------财务
报表列报
ra]:$XJ5=a (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
7/?DP wbx 32. 企业会计准则第31 号--------现金流量表
wu 2:'y>n (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
:G}DAUFN 33. 企业会计准则第32 号--------中期财务报告
+*C^:^jA (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
'0RRFO 34. 企业会计准则第33 号--------合并财务报表
j;iL&eo> (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
"y$ qrN- 35. 企业会计准则第34 号--------每股收益
)Oiev u_"| (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
< eQ[kM 36. 企业会计准则第35 号--------分部报告
&2{]hRM (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
s`c?: 37. 企业会计准则第36 号--------关联方披露
x%6hM|U (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
VhvTBo<cw 38. 企业会计准则第37 号--------金融工具列报
\5hw9T&[B (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
#h N.=~ 39. 企业会计准则第38 号--------首次执行企业会计准则
(;UP%H> (Accounting Standard for Business Enterprises No. 38 - First time adoption of
skR,-:"8 Accounting Standards for Business Enterprises)
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