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。
}$gmK fgF;&(b 企业会计准则目录
cA;js;x@ Index for Accounting Standards for Business Enterprises
o-eKAkh Announced February 2006
orIQ~pF# Effective 2007 for Listed Companies
1 W'F3 1. 企业会计准则---------基本准则
ftZj}|R! (Accounting Standard for Business Enterprises - Basic Standard)
YQ(Po!NI\' 2. 企业会计准则第1 号---------存货
+S~.c;EK (Accounting Standard for Business Enterprises No. 1 - Inventories)
9E1W|KE 3. 企业会计准则第2 号---------长期
股权投资
or_+2aG (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
Z1,gtl ? 4. 企业会计准则第3 号---------投资性房地产
d^V$Z6*
] (Accounting Standard for Business Enterprises No. 3 - Investment properties)
HJhH-\{@ 5. 企业会计准则第4 号---------固定资产
:w-`PYJ%G (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
y' x F0 6. 企业会计准则第5 号---------生物资产
6
)*xU|fU (Accounting Standard for Business Enterprises No. 5 - Biological assets)
UG[e//m 7. 企业会计准则第6 号---------无形资产
or?%-) (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
$L}aQlA1JM 8. 企业会计准则第7 号---------非货币性资产
$v27]"] jO'|mGUM
>+9JD%]x] MagM
ZR 30F!kP*E (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
&M"ouy Zo9 9. 企业会计准则第8 号---------资产减值
yA7)Y})> (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
9$l>\.6 10. 企业会计准则第9 号---------职工薪酬
HKmcQM (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
3$p#;a:=n 11. 企业会计准则第10 号--------企业年金基金
(ku5WWJ (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
3]LN;s]ac 12. 企业会计准则第11 号--------股份支付
TD,nIgH` (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
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qW 13. 企业会计准则第12 号--------债务重组
:FQ1[X1xm (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
BWq/TG=> 14. 企业会计准则第13 号--------或有事项
8^yJqAXK (Accounting Standard for Business Enterprises No. 13 - Contingencies)
Un@\kAY 15. 企业会计准则第14 号--------收入
s#-eN)1R (Accounting Standard for Business Enterprises No. 14 - Revenue)
8X7{vN_3K 16. 企业会计准则第15 号--------建造合同
mLwY]2T" (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
|. C1|J'Z 17. 企业会计准则第16 号--------政府补助
\0*l,i1& (Accounting Standard for Business Enterprises No. 16 - Government grants)
5
nLDj:C~ 18. 企业会计准则第17 号--------借款费用
x:z0EYL (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
1'KishHK= 19. 企业会计准则第18 号--------所得税
:Jxh2 (Accounting Standard for Business Enterprises No. 18 - Income taxes)
:nGMtF 20. 企业会计准则第19 号--------外币折算
UuJjO^t (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
V[hK2rVH. 21. 企业会计准则第20 号--------企业合并
;e s^R?z (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
%w"nDu2Gcv 22. 企业会计准则第21 号--------租赁
g`,AaWlF (Accounting Standard for Business Enterprises No. 21 - Leases)
Omyt2`q 23. 企业会计准则第22 号--------金融工具确认和计量
\2!!L=&4G (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
;4~U,+Av 24. 企业会计准则第23 号--------金融资产转移
nkY@_N (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
zQ8!rCkg4 25. 企业会计准则第24 号--------套期保值
|!*Xl)
] (Accounting Standard for Business Enterprises No. 24 - Hedging)
:Ml7G 26. 企业会计准则第25 号--------原保险合同
_a'A~JY (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
8b&uU [ 27. 企业会计准则第26 号--------再保险合同
j
F5Blc (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
>)4YP*qIPb 28. 企业会计准则第27 号--------石油天然气开采
+1`t}hO (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
l\Ftr_Dk 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
B@K[3 (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
tJZc/]%`H and estimates, and correction of errors)
Dz&+PES_k 30. 企业会计准则第29 号--------资产负债表日后事项
l[Z)@bC1 (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
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31. 企业会计准则第30 号--------财务
报表列报
"^rNr_ (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
M7dU@ Ag 32. 企业会计准则第31 号--------现金流量表
yI8tH! (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
!`wW_W 33. 企业会计准则第32 号--------中期财务报告
NoDZ5Z (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
*"9<TSU%m 34. 企业会计准则第33 号--------合并财务报表
Vz:_mKA (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
Qi=*1QAkr 35. 企业会计准则第34 号--------每股收益
M?@pN<| (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
fE;Q:# Z. 36. 企业会计准则第35 号--------分部报告
ujzW|HW^v (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
f(:1yl\a 37. 企业会计准则第36 号--------关联方披露
46XN3r (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
$kz!zjC' 38. 企业会计准则第37 号--------金融工具列报
h4`9Cfrq , (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
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a[D 39. 企业会计准则第38 号--------首次执行企业会计准则
8l) (Accounting Standard for Business Enterprises No. 38 - First time adoption of
{NQoS" Accounting Standards for Business Enterprises)
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