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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l65Qk2<YC 企业会计准则目录
xh!aB6m8R Index for Accounting Standards for Business Enterprises
7Y*Q)DDy Announced February 2006
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B(@b Effective 2007 for Listed Companies
%lN4"jtx 1. 企业会计准则---------基本准则
?}U l( (Accounting Standard for Business Enterprises - Basic Standard)
Y/34~lhyl 2. 企业会计准则第1 号---------存货
~ouRDO (Accounting Standard for Business Enterprises No. 1 - Inventories)
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P( 3. 企业会计准则第2 号---------长期
股权投资
J y0TV jA (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
U,^jN|v 4. 企业会计准则第3 号---------投资性房地产
Z+! 96LR (Accounting Standard for Business Enterprises No. 3 - Investment properties)
v|YJ2q?19 5. 企业会计准则第4 号---------固定资产
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4jSN\ (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
coc:$Sr% 6. 企业会计准则第5 号---------生物资产
;?!pcv Ui (Accounting Standard for Business Enterprises No. 5 - Biological assets)
z%WOv~8~ 7. 企业会计准则第6 号---------无形资产
Y@V6/D} 1 (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
${, !L l7) 8. 企业会计准则第7 号---------非货币性资产
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'5SO3/{b (`K~p Z Y t0s (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
))#_@CwRr 9. 企业会计准则第8 号---------资产减值
yg@}j (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
29h_oNO 10. 企业会计准则第9 号---------职工薪酬
~Uaz;<"j0 (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
F5f1j]c 11. 企业会计准则第10 号--------企业年金基金
("j*!Dsd (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
3})0p 12. 企业会计准则第11 号--------股份支付
? 1b*9G%i (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
zH?&FtO 13. 企业会计准则第12 号--------债务重组
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v (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
-;o`(3wZq 14. 企业会计准则第13 号--------或有事项
ogKd}qTov (Accounting Standard for Business Enterprises No. 13 - Contingencies)
sh8(+hg 15. 企业会计准则第14 号--------收入
?anKSGfj (Accounting Standard for Business Enterprises No. 14 - Revenue)
5v-o2 16. 企业会计准则第15 号--------建造合同
Jl^THoEL (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
55|.MXzq 17. 企业会计准则第16 号--------政府补助
{Ng HH]]O (Accounting Standard for Business Enterprises No. 16 - Government grants)
.(8eWc YK 18. 企业会计准则第17 号--------借款费用
G@]|/kN1y (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
d9uT*5f 19. 企业会计准则第18 号--------所得税
|m>n4-5QL (Accounting Standard for Business Enterprises No. 18 - Income taxes)
>d#6qXKAU 20. 企业会计准则第19 号--------外币折算
o[CjRQY]P (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
'QEQyJ0EB 21. 企业会计准则第20 号--------企业合并
&>o?0A6 (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
DM@&=c 22. 企业会计准则第21 号--------租赁
>iB-gj}>X (Accounting Standard for Business Enterprises No. 21 - Leases)
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oR 23. 企业会计准则第22 号--------金融工具确认和计量
J*CfG;Y: (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
_7 9 ?,U] 24. 企业会计准则第23 号--------金融资产转移
)VCRbz"[g (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
QG=&{-I~[3 25. 企业会计准则第24 号--------套期保值
H)&pay (Accounting Standard for Business Enterprises No. 24 - Hedging)
LC:bHM,e 26. 企业会计准则第25 号--------原保险合同
s|=.L&" (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
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c-- 27. 企业会计准则第26 号--------再保险合同
o+Kh2;$) (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
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LTW<. 28. 企业会计准则第27 号--------石油天然气开采
hV4B?##O (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
Eq?d+s> 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
9d!}]+"d42 (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
/!Kl and estimates, and correction of errors)
mh8~w~/[ 30. 企业会计准则第29 号--------资产负债表日后事项
tqo!WuZAj (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
V2?&3Z)W 31. 企业会计准则第30 号--------财务
报表列报
y:+s*x6Vg (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
~.w Db,* 32. 企业会计准则第31 号--------现金流量表
RDu'N (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
[,fd Nxc8 33. 企业会计准则第32 号--------中期财务报告
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(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
#%i-{t+_> 34. 企业会计准则第33 号--------合并财务报表
r'ydjy (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
\LS+.bp% 35. 企业会计准则第34 号--------每股收益
S*1Km& (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
p@7[w@B\c 36. 企业会计准则第35 号--------分部报告
+tXOP|X (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
t7p`A8& 37. 企业会计准则第36 号--------关联方披露
Soa5TM (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
h8!;RN[ 38. 企业会计准则第37 号--------金融工具列报
j\SW~}d9 (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
nC5 39. 企业会计准则第38 号--------首次执行企业会计准则
;|LS$O1c (Accounting Standard for Business Enterprises No. 38 - First time adoption of
\o j#*aL^ Accounting Standards for Business Enterprises)
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