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。
ofA6EmQ37 G$HLta 企业会计准则目录
JI}p{yI Index for Accounting Standards for Business Enterprises
5 cE!'3Y Announced February 2006
r
,,A% Effective 2007 for Listed Companies
D7Nz3.j 1. 企业会计准则---------基本准则
lt&30nf= (Accounting Standard for Business Enterprises - Basic Standard)
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u-e'b 2. 企业会计准则第1 号---------存货
oNV(C'A (Accounting Standard for Business Enterprises No. 1 - Inventories)
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3[So 3. 企业会计准则第2 号---------长期
股权投资
umWZ]8 (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
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FjWf; 4. 企业会计准则第3 号---------投资性房地产
Q,A`"e#: (Accounting Standard for Business Enterprises No. 3 - Investment properties)
UW[{Y|oE 5. 企业会计准则第4 号---------固定资产
+/Lf4??JV (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
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r 6. 企业会计准则第5 号---------生物资产
"rA:;ntz (Accounting Standard for Business Enterprises No. 5 - Biological assets)
WxS=Aip' 7. 企业会计准则第6 号---------无形资产
K!9rH>`\ (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
y'k4>,`9e 8. 企业会计准则第7 号---------非货币性资产
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ZG (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
K,IPVjS 9. 企业会计准则第8 号---------资产减值
=`X;fz (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
dkQA[/k 10. 企业会计准则第9 号---------职工薪酬
wzMWuA4vX (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
m~Dq0 T 11. 企业会计准则第10 号--------企业年金基金
ku'%+svD (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
[]Z| *+=Q 12. 企业会计准则第11 号--------股份支付
[vaG{4m (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
IfZaK([ 13. 企业会计准则第12 号--------债务重组
nWK"i\2#G (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
TJB0O]@3 14. 企业会计准则第13 号--------或有事项
NwG&uc+Q (Accounting Standard for Business Enterprises No. 13 - Contingencies)
^~5tntb. 15. 企业会计准则第14 号--------收入
=P+S]<O (Accounting Standard for Business Enterprises No. 14 - Revenue)
HC8{); 16. 企业会计准则第15 号--------建造合同
FJ}QKDQW= (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
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(6 17. 企业会计准则第16 号--------政府补助
9_ Qm_ (Accounting Standard for Business Enterprises No. 16 - Government grants)
):+H`Hcm 18. 企业会计准则第17 号--------借款费用
cQv*lvG9> (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
=fHt|}.K 19. 企业会计准则第18 号--------所得税
DZXv3gnX (Accounting Standard for Business Enterprises No. 18 - Income taxes)
pKMf#)qm 20. 企业会计准则第19 号--------外币折算
DrltxI) (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
y( MF_'l 21. 企业会计准则第20 号--------企业合并
^ D
B0C (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
)M]4p6Y 22. 企业会计准则第21 号--------租赁
ZF
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}1 (Accounting Standard for Business Enterprises No. 21 - Leases)
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23. 企业会计准则第22 号--------金融工具确认和计量
)}c$n (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
0{PK]qp7 24. 企业会计准则第23 号--------金融资产转移
wrn[q{dX (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
kozg8 `\] 25. 企业会计准则第24 号--------套期保值
V_}`2.Pg (Accounting Standard for Business Enterprises No. 24 - Hedging)
G-n`X":$DT 26. 企业会计准则第25 号--------原保险合同
%1HW
) 7 (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
;lAz@jr+ 27. 企业会计准则第26 号--------再保险合同
F;ONo.v; (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
oqDW}>. 28. 企业会计准则第27 号--------石油天然气开采
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!6: (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
1"odkM 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
~N'KIP[W (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
Y=3Y~ and estimates, and correction of errors)
\hM6 ykY- 30. 企业会计准则第29 号--------资产负债表日后事项
CsSB'+&{ (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
O:7y-r0i 31. 企业会计准则第30 号--------财务
报表列报
^s5.jlZr@ (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
fJE ki>1 32. 企业会计准则第31 号--------现金流量表
]NAPvw#p (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
|x< 33. 企业会计准则第32 号--------中期财务报告
il-&d]AP (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
Vn/6D[}Tu 34. 企业会计准则第33 号--------合并财务报表
ydns_Z (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
=,@SZsM*B 35. 企业会计准则第34 号--------每股收益
J*U(f{Q( (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
82)d.> 36. 企业会计准则第35 号--------分部报告
C#I),LE|d{ (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
D}"GrY5 37. 企业会计准则第36 号--------关联方披露
~+lC%R (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
"W+4`A(/l 38. 企业会计准则第37 号--------金融工具列报
W: ?-d{ (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
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39. 企业会计准则第38 号--------首次执行企业会计准则
%okEN!= (Accounting Standard for Business Enterprises No. 38 - First time adoption of
e#'`I^8l Accounting Standards for Business Enterprises)
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