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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Rah 企业会计准则目录
qLCR] _* Index for Accounting Standards for Business Enterprises
m[$_7a5 Announced February 2006
(mOtU8e Effective 2007 for Listed Companies
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5LUD 1. 企业会计准则---------基本准则
~@!bsLSMU (Accounting Standard for Business Enterprises - Basic Standard)
*#2h/Q. 2. 企业会计准则第1 号---------存货
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S+t (Accounting Standard for Business Enterprises No. 1 - Inventories)
FlQGgVN 3. 企业会计准则第2 号---------长期
股权投资
D@KlOU{< (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
pw#-_ 4. 企业会计准则第3 号---------投资性房地产
43w}qY1 (Accounting Standard for Business Enterprises No. 3 - Investment properties)
,I9bNO,%JK 5. 企业会计准则第4 号---------固定资产
O<I- (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
fOHxtHM 6. 企业会计准则第5 号---------生物资产
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qhV (Accounting Standard for Business Enterprises No. 5 - Biological assets)
HsWk*L `y 7. 企业会计准则第6 号---------无形资产
<$YlH@;)`a (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
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buSz_ 8. 企业会计准则第7 号---------非货币性资产
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H+#FSdy# t7pFW^& 3'Rx=G' (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
0"R|..l/ 9. 企业会计准则第8 号---------资产减值
vX>)je5# (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
b$7 +;I; 10. 企业会计准则第9 号---------职工薪酬
IgzQr > (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
E$e5^G9 11. 企业会计准则第10 号--------企业年金基金
Smh,zCc>s (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
N#]ypl 12. 企业会计准则第11 号--------股份支付
0_/[k*Re (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
V+\Wb[zDJ 13. 企业会计准则第12 号--------债务重组
TvM~y\s (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
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!7F 14. 企业会计准则第13 号--------或有事项
e.%nRhSs3 (Accounting Standard for Business Enterprises No. 13 - Contingencies)
=D(j)<9$A 15. 企业会计准则第14 号--------收入
MA\V[32H (Accounting Standard for Business Enterprises No. 14 - Revenue)
[UR-I0 s!/ 16. 企业会计准则第15 号--------建造合同
l] vm=7: (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
+_!QSU,@ 17. 企业会计准则第16 号--------政府补助
~Ei<Z`3}7" (Accounting Standard for Business Enterprises No. 16 - Government grants)
5G#n"}T 18. 企业会计准则第17 号--------借款费用
("@!>|H (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
*a)n62 19. 企业会计准则第18 号--------所得税
!Cs_F&l"j (Accounting Standard for Business Enterprises No. 18 - Income taxes)
o-\[,}T)M 20. 企业会计准则第19 号--------外币折算
UG^q9 :t (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
hPh-+Hb 21. 企业会计准则第20 号--------企业合并
im8
CmQ (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
VTM/hJmwJ 22. 企业会计准则第21 号--------租赁
+q4O D$} (Accounting Standard for Business Enterprises No. 21 - Leases)
aXVFc5C\ 23. 企业会计准则第22 号--------金融工具确认和计量
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baasGa3}s 24. 企业会计准则第23 号--------金融资产转移
e.> P8C<& (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
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Hby 25. 企业会计准则第24 号--------套期保值
gR**@t=;j (Accounting Standard for Business Enterprises No. 24 - Hedging)
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[M,]? 26. 企业会计准则第25 号--------原保险合同
|pK!S (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
1oS/`) 27. 企业会计准则第26 号--------再保险合同
#WuBL_nZ~ (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
29rX%09T] 28. 企业会计准则第27 号--------石油天然气开采
pmM9,6P4@ (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
SBpL6~NW 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
sK{e*[I>W (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
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3Gf2_ and estimates, and correction of errors)
8}[).d160 30. 企业会计准则第29 号--------资产负债表日后事项
s%S (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
Y73C5.dNcE 31. 企业会计准则第30 号--------财务
报表列报
[GR;?R5 (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
eRYK3W 32. 企业会计准则第31 号--------现金流量表
;jXgAAz7 (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
ixFi{_ 33. 企业会计准则第32 号--------中期财务报告
sx%[=g+<2( (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
osRy e3 34. 企业会计准则第33 号--------合并财务报表
]lbuy7xj63 (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
8y L Y 35. 企业会计准则第34 号--------每股收益
Z r8*et (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
Uly ue 36. 企业会计准则第35 号--------分部报告
q'DW~!>qX (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
@- xjfC\d 37. 企业会计准则第36 号--------关联方披露
Ey2^? (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
8Wx=p#_ 38. 企业会计准则第37 号--------金融工具列报
.]u/O`c] (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
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s 39. 企业会计准则第38 号--------首次执行企业会计准则
&HW9Jn (Accounting Standard for Business Enterprises No. 38 - First time adoption of
CY1Z' Accounting Standards for Business Enterprises)
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