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。
l%"`{ 7{BnXN[ 企业会计准则目录
H$!-f>Rxa Index for Accounting Standards for Business Enterprises
C@dGWAG Announced February 2006
KvFR8s Effective 2007 for Listed Companies
}X1.Wt=? 1. 企业会计准则---------基本准则
%= u/3b:o (Accounting Standard for Business Enterprises - Basic Standard)
+80 2`eax 2. 企业会计准则第1 号---------存货
9EgP9up{6! (Accounting Standard for Business Enterprises No. 1 - Inventories)
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iM8( 3. 企业会计准则第2 号---------长期
股权投资
'_Wt}{h (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
D?u` 4. 企业会计准则第3 号---------投资性房地产
j8HOc( (Accounting Standard for Business Enterprises No. 3 - Investment properties)
OCx5/ 88X 5. 企业会计准则第4 号---------固定资产
Fn,k!q (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
>iy^$bqF 6. 企业会计准则第5 号---------生物资产
Jirct,k (Accounting Standard for Business Enterprises No. 5 - Biological assets)
N^$9;CKP= 7. 企业会计准则第6 号---------无形资产
(L#%!bd (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
J~J@ ]5/ 8. 企业会计准则第7 号---------非货币性资产
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w??c1) N#Ag'i4HF *( *z|2 (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
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FOb 9. 企业会计准则第8 号---------资产减值
%8Yyj{^!( (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
aF])"9 10. 企业会计准则第9 号---------职工薪酬
^g]xU1] * (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
;5M<j3_* 11. 企业会计准则第10 号--------企业年金基金
*]!l%Uf% (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
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uC&jD 12. 企业会计准则第11 号--------股份支付
jaqV[*440U (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
v |ifI 13. 企业会计准则第12 号--------债务重组
=jUnM>23 (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
jM\ %$_/ 14. 企业会计准则第13 号--------或有事项
no3Z\@% (Accounting Standard for Business Enterprises No. 13 - Contingencies)
{&`VGXG 15. 企业会计准则第14 号--------收入
7:kCb[ji" (Accounting Standard for Business Enterprises No. 14 - Revenue)
t&pGQ 16. 企业会计准则第15 号--------建造合同
3uO8v{` (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
I7b i@t 17. 企业会计准则第16 号--------政府补助
v$JLDt_ (Accounting Standard for Business Enterprises No. 16 - Government grants)
BK*UR+, 18. 企业会计准则第17 号--------借款费用
28+HKbgK (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
\4@a 19. 企业会计准则第18 号--------所得税
vrO%XvXW (Accounting Standard for Business Enterprises No. 18 - Income taxes)
+U=KXv 20. 企业会计准则第19 号--------外币折算
\d5}5J]a&n (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
I9,8HtnA 21. 企业会计准则第20 号--------企业合并
f\=6I3z (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
[k~C+FI 22. 企业会计准则第21 号--------租赁
AgCs;k&IG (Accounting Standard for Business Enterprises No. 21 - Leases)
(k#t}B[ 23. 企业会计准则第22 号--------金融工具确认和计量
/xf.\Z7< (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
UhBz<>i;! 24. 企业会计准则第23 号--------金融资产转移
CwB] )QV? (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
'F<Sf:?.p 25. 企业会计准则第24 号--------套期保值
lR[z<2w\ (Accounting Standard for Business Enterprises No. 24 - Hedging)
rxArTpS{.# 26. 企业会计准则第25 号--------原保险合同
DzE E:&*= (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
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A5 27. 企业会计准则第26 号--------再保险合同
qAbd xd[ (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
R{ 4u|A?9 28. 企业会计准则第27 号--------石油天然气开采
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(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
0O^U{#*$I 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
0*{@E%9 (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
X)y*#U and estimates, and correction of errors)
lkyJ;}_** 30. 企业会计准则第29 号--------资产负债表日后事项
Qv74?B@ (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
qWkx:-g] 31. 企业会计准则第30 号--------财务
报表列报
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"<JE<X (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
2t.fD@ 32. 企业会计准则第31 号--------现金流量表
6XZN># (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
'oT|cmlc 33. 企业会计准则第32 号--------中期财务报告
HK
?Foo? (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
P0Aas)! 34. 企业会计准则第33 号--------合并财务报表
%va[jJ (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
%"{?[!C ? 35. 企业会计准则第34 号--------每股收益
$/os{tzjd (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
sAf9rZt*' 36. 企业会计准则第35 号--------分部报告
`c> A>c| (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
% ghJ*iHR 37. 企业会计准则第36 号--------关联方披露
MR[N6E6Mg (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
40rZ~!} 38. 企业会计准则第37 号--------金融工具列报
p+!f(H (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
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A=orD 39. 企业会计准则第38 号--------首次执行企业会计准则
Jr|K> (Accounting Standard for Business Enterprises No. 38 - First time adoption of
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5p Accounting Standards for Business Enterprises)
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