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。
t;0]d7ey' 0v6Z4Ahpo 企业会计准则目录
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,?g Index for Accounting Standards for Business Enterprises
Tr4\ `a-i Announced February 2006
XMykUr e| Effective 2007 for Listed Companies
A>315!d" 1. 企业会计准则---------基本准则
XbeT x (Accounting Standard for Business Enterprises - Basic Standard)
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c { 2. 企业会计准则第1 号---------存货
!,{N>{I (Accounting Standard for Business Enterprises No. 1 - Inventories)
ux*G*QZ 3. 企业会计准则第2 号---------长期
股权投资
gNZ"Kr o6 (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
O'xp" e, 4. 企业会计准则第3 号---------投资性房地产
3u 7A( (Accounting Standard for Business Enterprises No. 3 - Investment properties)
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8 5. 企业会计准则第4 号---------固定资产
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d39 (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
s jaaZx1 6. 企业会计准则第5 号---------生物资产
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(Accounting Standard for Business Enterprises No. 5 - Biological assets)
~(NFjCUY? 7. 企业会计准则第6 号---------无形资产
<Wj/A/ (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
T-lP=KF= 8. 企业会计准则第7 号---------非货币性资产
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Jk:ZO|'Z 0"N4WH O beT[7uVj_ (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
09 f;z 9. 企业会计准则第8 号---------资产减值
{w,<igh (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
#,FXc~ V 10. 企业会计准则第9 号---------职工薪酬
> PL}7f&: (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
NXz/1ut% 11. 企业会计准则第10 号--------企业年金基金
O-pH~E (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
7Up-a^k^` 12. 企业会计准则第11 号--------股份支付
/qq*"R (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
- K"L6m| 13. 企业会计准则第12 号--------债务重组
@Jlsx0i}} (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
QW_v\GHx 14. 企业会计准则第13 号--------或有事项
Zs;c0T"> (Accounting Standard for Business Enterprises No. 13 - Contingencies)
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'A 15. 企业会计准则第14 号--------收入
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rY (Accounting Standard for Business Enterprises No. 14 - Revenue)
m(5LXHJnv 16. 企业会计准则第15 号--------建造合同
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[ (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
zWhzU|=8 17. 企业会计准则第16 号--------政府补助
1N{ >00 (Accounting Standard for Business Enterprises No. 16 - Government grants)
pN)>c, 18. 企业会计准则第17 号--------借款费用
Y(ClG*6 ++ (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
C.H(aX)7 19. 企业会计准则第18 号--------所得税
}s#4m (Accounting Standard for Business Enterprises No. 18 - Income taxes)
Gg:W% 20. 企业会计准则第19 号--------外币折算
-- IewW (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
4{ZVw/VP,- 21. 企业会计准则第20 号--------企业合并
CG J_k?h (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
'~z`kah 22. 企业会计准则第21 号--------租赁
l Dwq[ I]w (Accounting Standard for Business Enterprises No. 21 - Leases)
Wh"xt: 23. 企业会计准则第22 号--------金融工具确认和计量
YluvWHWi (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
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#|t#N% 24. 企业会计准则第23 号--------金融资产转移
p^p1{%= (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
RaymSh 25. 企业会计准则第24 号--------套期保值
Pp4Q)2X (Accounting Standard for Business Enterprises No. 24 - Hedging)
Ly1t'{"7 26. 企业会计准则第25 号--------原保险合同
0&Iu+hv (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
eSW}H_3 27. 企业会计准则第26 号--------再保险合同
V4W(>g (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
/nt%VLms% 28. 企业会计准则第27 号--------石油天然气开采
@)z?i (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
dWo$5Bls<A 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
\9sJ`,T? (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
62[_u]<Yub and estimates, and correction of errors)
l~@ -oE 30. 企业会计准则第29 号--------资产负债表日后事项
O\@0o|NM (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
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Z|%* 31. 企业会计准则第30 号--------财务
报表列报
Np.<&`p! (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
Z^K WYe'w 32. 企业会计准则第31 号--------现金流量表
fq):'E) (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
,ob)6P^rw 33. 企业会计准则第32 号--------中期财务报告
Qi9M4Yv (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
9IacZ 34. 企业会计准则第33 号--------合并财务报表
_PP-'^ U (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
.g=D70 35. 企业会计准则第34 号--------每股收益
i^4i]+ (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
wqX!7rD/g) 36. 企业会计准则第35 号--------分部报告
cz$*6P<9J (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
q _:7uQ 37. 企业会计准则第36 号--------关联方披露
uL~.#Y_jQ (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
w (ev=)7< 38. 企业会计准则第37 号--------金融工具列报
:<1PCX2 (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
g\a q#QV 39. 企业会计准则第38 号--------首次执行企业会计准则
|4` ;G(ta (Accounting Standard for Business Enterprises No. 38 - First time adoption of
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!q:6& Accounting Standards for Business Enterprises)
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