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。
aL[6}U0 (} x5MS#c!7 企业会计准则目录
y>w;'QR&a Index for Accounting Standards for Business Enterprises
\~A qA!)6 Announced February 2006
rxX4Cw]\"y Effective 2007 for Listed Companies
O<Q8%Az 1. 企业会计准则---------基本准则
b4dviYI (Accounting Standard for Business Enterprises - Basic Standard)
>w<w*pC 2. 企业会计准则第1 号---------存货
v=iiS}s (Accounting Standard for Business Enterprises No. 1 - Inventories)
]w>o=<?b 3. 企业会计准则第2 号---------长期
股权投资
v[|W\y@H/3 (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
MhCU;
! 4. 企业会计准则第3 号---------投资性房地产
ws9IO ?|&G (Accounting Standard for Business Enterprises No. 3 - Investment properties)
kd !?N 5. 企业会计准则第4 号---------固定资产
W9w*=
W
)Z (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
Ws|`E`6O 6. 企业会计准则第5 号---------生物资产
9h6Oq(0b8 (Accounting Standard for Business Enterprises No. 5 - Biological assets)
";=!PL 7. 企业会计准则第6 号---------无形资产
WN=0s (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
aR6F%7gvz 8. 企业会计准则第7 号---------非货币性资产
F4G81^H :p}8#rb
CR'%=N04^ =3(Auchl$Y F<b'{qf" (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
[HYr |T 9. 企业会计准则第8 号---------资产减值
B2j1GJEO (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
;DK%!."% 10. 企业会计准则第9 号---------职工薪酬
K [DpH& (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
Jf?6y~X>Y 11. 企业会计准则第10 号--------企业年金基金
E>]K#H
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
1}a4
AGAp 12. 企业会计准则第11 号--------股份支付
jG7PT66>; (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
1b1Ab
zN 13. 企业会计准则第12 号--------债务重组
f/O6~I&g (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
rWL;pM< 14. 企业会计准则第13 号--------或有事项
o5a=>|?p> (Accounting Standard for Business Enterprises No. 13 - Contingencies)
<7Pp98si,u 15. 企业会计准则第14 号--------收入
ecs 0iW-, (Accounting Standard for Business Enterprises No. 14 - Revenue)
.+ u
b\ 16. 企业会计准则第15 号--------建造合同
wxvi)|) (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
j~{cT/5Y_ 17. 企业会计准则第16 号--------政府补助
KL=<s#
(Accounting Standard for Business Enterprises No. 16 - Government grants)
4{F1GW 18. 企业会计准则第17 号--------借款费用
Qh&Qsyo% (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
/_l\7MeI 19. 企业会计准则第18 号--------所得税
=D$ED^W (Accounting Standard for Business Enterprises No. 18 - Income taxes)
t([}a~1} 20. 企业会计准则第19 号--------外币折算
-sQ[f18 (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
<v0`r2^S{- 21. 企业会计准则第20 号--------企业合并
a,vS{434J (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
;B=aK"\ 22. 企业会计准则第21 号--------租赁
*z VN6wG{ (Accounting Standard for Business Enterprises No. 21 - Leases)
1]G)41 23. 企业会计准则第22 号--------金融工具确认和计量
%nY\" (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
L_!ShE 24. 企业会计准则第23 号--------金融资产转移
HGGq;Nbm (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
.^{%hc*w4 25. 企业会计准则第24 号--------套期保值
"wOfs$w%s (Accounting Standard for Business Enterprises No. 24 - Hedging)
ElQ?|HsQ6p 26. 企业会计准则第25 号--------原保险合同
j-ej7 (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
7tcadXk0 27. 企业会计准则第26 号--------再保险合同
Io.RT+slB (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
}aRib{L 28. 企业会计准则第27 号--------石油天然气开采
"9s_[e (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
'vBZh1`p 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
!G;u
)7'v (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
Z#d#n!Lz and estimates, and correction of errors)
n6%` 30. 企业会计准则第29 号--------资产负债表日后事项
<R$ 2x_ (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
RHC
ZP 31. 企业会计准则第30 号--------财务
报表列报
kCT
f>sJe (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
E7A!,A&> 32. 企业会计准则第31 号--------现金流量表
|[>@Kk4 (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
06pvI} 33. 企业会计准则第32 号--------中期财务报告
?A3L8^tR (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
k3#'g'>yh 34. 企业会计准则第33 号--------合并财务报表
s
FFQ]ST2p (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
(P)G|2= 35. 企业会计准则第34 号--------每股收益
. Ima
M (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
~(d
{j}M> 36. 企业会计准则第35 号--------分部报告
uatUo (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
SL4?E<Jb 37. 企业会计准则第36 号--------关联方披露
Q6Gw!!Z5EA (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
NGc~%0n 38. 企业会计准则第37 号--------金融工具列报
G|g^yaq> (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
B'}?cG] 39. 企业会计准则第38 号--------首次执行企业会计准则
}S/i3$F0~ (Accounting Standard for Business Enterprises No. 38 - First time adoption of
I$7eiW @ Accounting Standards for Business Enterprises)
R_PF*q2 ' _nbr%PD,