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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?x 企业会计准则目录
?)x>GB(9ZN Index for Accounting Standards for Business Enterprises
!b0'd'xe Announced February 2006
3DnlXH(h1 Effective 2007 for Listed Companies
\B"5 Kp< 1. 企业会计准则---------基本准则
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(Accounting Standard for Business Enterprises - Basic Standard)
Pk[:+. f( 2. 企业会计准则第1 号---------存货
$5y%\A (Accounting Standard for Business Enterprises No. 1 - Inventories)
T1hr5V<U 3. 企业会计准则第2 号---------长期
股权投资
!)RND 6. (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
@\v, 4. 企业会计准则第3 号---------投资性房地产
k|Vq-w (Accounting Standard for Business Enterprises No. 3 - Investment properties)
N-|E^XIV 5. 企业会计准则第4 号---------固定资产
(&0%![j& (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
^RytBwzKM 6. 企业会计准则第5 号---------生物资产
Z`nHpmNM (Accounting Standard for Business Enterprises No. 5 - Biological assets)
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A1,i 7. 企业会计准则第6 号---------无形资产
<qN0Q7 (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
Xn-GSW3{ 8. 企业会计准则第7 号---------非货币性资产
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|WH'aGG 4>nY't;0 ,ii*[{X? (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
Sj;B1& 9. 企业会计准则第8 号---------资产减值
%"PG/avo (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
?D-1xnxep 10. 企业会计准则第9 号---------职工薪酬
|t*(]U2O0 (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
m\`dLrPX4j 11. 企业会计准则第10 号--------企业年金基金
<uUQ-]QOIh (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
84^'^nd 12. 企业会计准则第11 号--------股份支付
k@U8K(:x (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
By {zX,6' 13. 企业会计准则第12 号--------债务重组
jZeY^T)f" (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
}]_/:KUt 14. 企业会计准则第13 号--------或有事项
Wr Ht (Accounting Standard for Business Enterprises No. 13 - Contingencies)
zvV<0 Z 15. 企业会计准则第14 号--------收入
QQUeY 2} (Accounting Standard for Business Enterprises No. 14 - Revenue)
/^^t>L 16. 企业会计准则第15 号--------建造合同
J#vIzQ (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
occ^bq 17. 企业会计准则第16 号--------政府补助
sm5\> L3V (Accounting Standard for Business Enterprises No. 16 - Government grants)
)I'?]p< 18. 企业会计准则第17 号--------借款费用
p3ox%4 (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
r(xh5{^x 19. 企业会计准则第18 号--------所得税
ZC 7R f (Accounting Standard for Business Enterprises No. 18 - Income taxes)
1oD,E!+^d 20. 企业会计准则第19 号--------外币折算
MTo<COp($ (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
qd#?8 21. 企业会计准则第20 号--------企业合并
0X@!i3eu (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
ntbl0Sk 22. 企业会计准则第21 号--------租赁
xF:
O6KL (Accounting Standard for Business Enterprises No. 21 - Leases)
"*W: 23. 企业会计准则第22 号--------金融工具确认和计量
'?dO[iQ$: (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
:)VO,b~r 24. 企业会计准则第23 号--------金融资产转移
OV3l)73?t (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
KBJw7rra 25. 企业会计准则第24 号--------套期保值
)9F-h8
&" (Accounting Standard for Business Enterprises No. 24 - Hedging)
"s!!\/^9C 26. 企业会计准则第25 号--------原保险合同
1O@
qpNm (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
stuj,8 27. 企业会计准则第26 号--------再保险合同
koOkm:(, (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
OE' ?3S 28. 企业会计准则第27 号--------石油天然气开采
jGpSECs (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
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)U:?6 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
hw! l{yv (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
-F=?M+9[ and estimates, and correction of errors)
yO*~)ALb+ 30. 企业会计准则第29 号--------资产负债表日后事项
it]im (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
FJ0Ity4u6 31. 企业会计准则第30 号--------财务
报表列报
@_s`@,= (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
>B>[_8=f@ 32. 企业会计准则第31 号--------现金流量表
]j> W9n? (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
!>QS746S@ 33. 企业会计准则第32 号--------中期财务报告
-n&g**\w (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
Y~\71QE> 34. 企业会计准则第33 号--------合并财务报表
n^aSio6 (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
z~&uLu 35. 企业会计准则第34 号--------每股收益
uQh dg4 (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
Z(DCR/U=(> 36. 企业会计准则第35 号--------分部报告
~C[p}MED (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
vD<6BQR 37. 企业会计准则第36 号--------关联方披露
&*2\1;1tB (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
D. d( D: 38. 企业会计准则第37 号--------金融工具列报
(:9yeP1 (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
V]I@&*O~r 39. 企业会计准则第38 号--------首次执行企业会计准则
s~e<Pr?yu (Accounting Standard for Business Enterprises No. 38 - First time adoption of
|^fubQs;2 Accounting Standards for Business Enterprises)
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