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。
II,snRD 9e aqq 企业会计准则目录
}piDg(D Index for Accounting Standards for Business Enterprises
B)L=)N Announced February 2006
o)B`K." Effective 2007 for Listed Companies
*m>XtBw. 1. 企业会计准则---------基本准则
__mnz``/Y (Accounting Standard for Business Enterprises - Basic Standard)
\gU=B|W 2. 企业会计准则第1 号---------存货
tJ qd (Accounting Standard for Business Enterprises No. 1 - Inventories)
L!>EW0 3. 企业会计准则第2 号---------长期
股权投资
W]TO%x{ (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
Le?yz
f 4. 企业会计准则第3 号---------投资性房地产
4tGP-
L (Accounting Standard for Business Enterprises No. 3 - Investment properties)
^7p>p8 5. 企业会计准则第4 号---------固定资产
e5z U`R (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
<T^:`p/]4 6. 企业会计准则第5 号---------生物资产
)ZHo7X (Accounting Standard for Business Enterprises No. 5 - Biological assets)
[(81-j1v 7. 企业会计准则第6 号---------无形资产
q@+#CUa&n (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
5H{dLZ], 8. 企业会计准则第7 号---------非货币性资产
^Gt9. ,suC`)R
[t {ed)J MJ%gF=$X ^#0k\f>_ (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
cD 5^mxd% 9. 企业会计准则第8 号---------资产减值
)a;ou>u (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
\v,mr| 10. 企业会计准则第9 号---------职工薪酬
#q-7#pp (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
"Vw;y+F} 11. 企业会计准则第10 号--------企业年金基金
l,w$!FnmR (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
]+)cXJ}6# 12. 企业会计准则第11 号--------股份支付
5h!ZoB)n (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
7[/1uI9U8K 13. 企业会计准则第12 号--------债务重组
Fx]}<IudA^ (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
m|8ljXX 14. 企业会计准则第13 号--------或有事项
+<TnE+>j (Accounting Standard for Business Enterprises No. 13 - Contingencies)
^6?)EM# 15. 企业会计准则第14 号--------收入
lDU@Q(V#}< (Accounting Standard for Business Enterprises No. 14 - Revenue)
O\z]1`i*o 16. 企业会计准则第15 号--------建造合同
H}f}Y8J{ (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
QKAt%"1& 17. 企业会计准则第16 号--------政府补助
h,Nq:"} (Accounting Standard for Business Enterprises No. 16 - Government grants)
M#'j7EMu 18. 企业会计准则第17 号--------借款费用
wVMR&R<t (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
}z|@X KA# 19. 企业会计准则第18 号--------所得税
muZ6 }&4 (Accounting Standard for Business Enterprises No. 18 - Income taxes)
B{dR/q3;@ 20. 企业会计准则第19 号--------外币折算
c
0/vB (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
~L55l2u7 21. 企业会计准则第20 号--------企业合并
6 $*\% (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
Kc,=J?Ob 22. 企业会计准则第21 号--------租赁
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