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。
S-a]j;U J!AgBF N4 企业会计准则目录
Z-$[\le Index for Accounting Standards for Business Enterprises
xzdf^Ce Announced February 2006
.r|tSfm6 Effective 2007 for Listed Companies
l3{-z4mw 1. 企业会计准则---------基本准则
`}D,5^9] (Accounting Standard for Business Enterprises - Basic Standard)
TtK[nP 2. 企业会计准则第1 号---------存货
'3R
`lv (Accounting Standard for Business Enterprises No. 1 - Inventories)
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){)Z 3. 企业会计准则第2 号---------长期
股权投资
sZ3KT& (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
IY_iB*T3jt 4. 企业会计准则第3 号---------投资性房地产
sv2A-Dld (Accounting Standard for Business Enterprises No. 3 - Investment properties)
mu\6z_e 5. 企业会计准则第4 号---------固定资产
s%vis{2 (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
a1g,@0s 6. 企业会计准则第5 号---------生物资产
=%BSKSG. (Accounting Standard for Business Enterprises No. 5 - Biological assets)
fZ6MSAh 7. 企业会计准则第6 号---------无形资产
f- K+]aZ) (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
pf]xqhL 8. 企业会计准则第7 号---------非货币性资产
c_dVWh e |-b#9JQ[A
({ +!`}GY 9#23FK hnffz95 (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
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Z= 9. 企业会计准则第8 号---------资产减值
aH yx_B (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
b}2ED9HG\ 10. 企业会计准则第9 号---------职工薪酬
oro$wFxJO (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
ISzqEi 11. 企业会计准则第10 号--------企业年金基金
?3/qz(bM (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
#{6{TFx\ 12. 企业会计准则第11 号--------股份支付
LHyB3V (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
Z@yW bjE7Z 13. 企业会计准则第12 号--------债务重组
hM_lsc (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
bpOYHc6,*` 14. 企业会计准则第13 号--------或有事项
|{&{ (Accounting Standard for Business Enterprises No. 13 - Contingencies)
d.[8c=$ 15. 企业会计准则第14 号--------收入
AKY1o.>z (Accounting Standard for Business Enterprises No. 14 - Revenue)
"0$a)4] 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)
biL s+\C 17. 企业会计准则第16 号--------政府补助
*~2,/D (Accounting Standard for Business Enterprises No. 16 - Government grants)
Tg7an&# 18. 企业会计准则第17 号--------借款费用
ajve~8
/& (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
~Q*%DRd&Z- 19. 企业会计准则第18 号--------所得税
i9rN9Mq?O (Accounting Standard for Business Enterprises No. 18 - Income taxes)
j SHk{T!J 20. 企业会计准则第19 号--------外币折算
['b}QW@Fx (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
x" 7H5< 21. 企业会计准则第20 号--------企业合并
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