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。
Pn0V{SJOJ% .Gw;]s3 企业会计准则目录
$5l 8V Index for Accounting Standards for Business Enterprises
lCDXFy(E Announced February 2006
z6\Y& { Effective 2007 for Listed Companies
C,.$g>)MZK 1. 企业会计准则---------基本准则
smJ%^'x (Accounting Standard for Business Enterprises - Basic Standard)
*G^QS"% 2. 企业会计准则第1 号---------存货
to2dkU (Accounting Standard for Business Enterprises No. 1 - Inventories)
jT%k{"+>+? 3. 企业会计准则第2 号---------长期
股权投资
!ce5pA (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
!h4L_D0 4. 企业会计准则第3 号---------投资性房地产
!>+YEZ" (Accounting Standard for Business Enterprises No. 3 - Investment properties)
~]3y667 5. 企业会计准则第4 号---------固定资产
ULj'DzlfH (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
<rNCb; 6. 企业会计准则第5 号---------生物资产
?J
io9Zr (Accounting Standard for Business Enterprises No. 5 - Biological assets)
UT%^!@u 7. 企业会计准则第6 号---------无形资产
*
s}dtJ (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
wpO-cJ!, 8. 企业会计准则第7 号---------非货币性资产
D3N\$ D 4 @ )|N'
v<$a .I( \^i/: Vv#|%^0 (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
b$[O^p9x 9. 企业会计准则第8 号---------资产减值
+Ccj@#M; (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
a!vF;J-Zqa 10. 企业会计准则第9 号---------职工薪酬
va[@XGaC3 (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
1)U%p 11. 企业会计准则第10 号--------企业年金基金
*%bQ p (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
k%Jv%m}aB 12. 企业会计准则第11 号--------股份支付
9v=5x[fE (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
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VJI? 13. 企业会计准则第12 号--------债务重组
`C9/= (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
w-LMV>+6| 14. 企业会计准则第13 号--------或有事项
8K
=sx@l (Accounting Standard for Business Enterprises No. 13 - Contingencies)
Yjx*hv&? 15. 企业会计准则第14 号--------收入
>fNRwmi (Accounting Standard for Business Enterprises No. 14 - Revenue)
(< gk<e* 16. 企业会计准则第15 号--------建造合同
Z(k7&^d (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
)5Mf, 17. 企业会计准则第16 号--------政府补助
b S[;d5 (Accounting Standard for Business Enterprises No. 16 - Government grants)
W{B)c?G] 18. 企业会计准则第17 号--------借款费用
!l
pKZG (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
hE@s~~JYd 19. 企业会计准则第18 号--------所得税
;Sl]8IZ (Accounting Standard for Business Enterprises No. 18 - Income taxes)
U=QfInB 20. 企业会计准则第19 号--------外币折算
~H`~&? (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
)%FRBO] 21. 企业会计准则第20 号--------企业合并
{N!Xp:(<7_ (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
RsU!mYs:H 22. 企业会计准则第21 号--------租赁
9x$Kb7'F (Accounting Standard for Business Enterprises No. 21 - Leases)
;n0VF77>O 23. 企业会计准则第22 号--------金融工具确认和计量
lC)
:$W (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
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WR 24. 企业会计准则第23 号--------金融资产转移
(r78AZ (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
sTv;Ogs. 25. 企业会计准则第24 号--------套期保值
+X
#JCLD (Accounting Standard for Business Enterprises No. 24 - Hedging)
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26. 企业会计准则第25 号--------原保险合同
qD0sD2 x (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
='"DUQH|* 27. 企业会计准则第26 号--------再保险合同
4'9yMXR (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
w eu3c`-a 28. 企业会计准则第27 号--------石油天然气开采
h' #C$i (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
\qk+cK;+ 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
x=]PE}<E (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
KVQ|l,E,
/ and estimates, and correction of errors)
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~K'1" 30. 企业会计准则第29 号--------资产负债表日后事项
oS.fy31p (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
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31. 企业会计准则第30 号--------财务
报表列报
8Evon&G59 (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
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32. 企业会计准则第31 号--------现金流量表
JWzN 'a R (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
Ni bOtIZ 33. 企业会计准则第32 号--------中期财务报告
`q":i>FP2 (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
H&
L 34. 企业会计准则第33 号--------合并财务报表
33/aYy (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
Tp-<!^o4 35. 企业会计准则第34 号--------每股收益
]m&cVy& (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
<B"M} Y>_P 36. 企业会计准则第35 号--------分部报告
57PoJ+ (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
n_ORD@$] 37. 企业会计准则第36 号--------关联方披露
vMT:j (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
/8](M5X]f 38. 企业会计准则第37 号--------金融工具列报
uj
6dP (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
&\[3m^L 39. 企业会计准则第38 号--------首次执行企业会计准则
tw{V7r~n (Accounting Standard for Business Enterprises No. 38 - First time adoption of
r92C^h0 Accounting Standards for Business Enterprises)
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