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。
AO|1m$xf 8#- Nx]VM 企业会计准则目录
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Index for Accounting Standards for Business Enterprises
jb{9W7;RL Announced February 2006
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Effective 2007 for Listed Companies
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1. 企业会计准则---------基本准则
:]CL}n$* (Accounting Standard for Business Enterprises - Basic Standard)
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2. 企业会计准则第1 号---------存货
~I%164B+/ (Accounting Standard for Business Enterprises No. 1 - Inventories)
~(huUW 3. 企业会计准则第2 号---------长期
股权投资
uOy/c 8` (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
,S(s 4. 企业会计准则第3 号---------投资性房地产
f?ibyoXL (Accounting Standard for Business Enterprises No. 3 - Investment properties)
kE8s])Z,+ 5. 企业会计准则第4 号---------固定资产
\Q1&w2mw (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
qu dY9_ 6. 企业会计准则第5 号---------生物资产
r|jM; (Accounting Standard for Business Enterprises No. 5 - Biological assets)
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v 7. 企业会计准则第6 号---------无形资产
j(]O$" " (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
^cSfkBh 8. 企业会计准则第7 号---------非货币性资产
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vw(ecs^C r]DU ZH8 w^} (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
U1pE2o- 9. 企业会计准则第8 号---------资产减值
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Qf (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
&=$f\O1Ty 10. 企业会计准则第9 号---------职工薪酬
N:k>V4oE (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
,|>>z#Rr(n 11. 企业会计准则第10 号--------企业年金基金
SK^(7Ws~0 (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
VBF:MAA 12. 企业会计准则第11 号--------股份支付
)T^wc: (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
rqdN%=C 13. 企业会计准则第12 号--------债务重组
",Vx.LV (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
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s"5{w& 14. 企业会计准则第13 号--------或有事项
OdY9g2y#m (Accounting Standard for Business Enterprises No. 13 - Contingencies)
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a 15. 企业会计准则第14 号--------收入
Kg"eS`- (Accounting Standard for Business Enterprises No. 14 - Revenue)
J'7;+.s( 16. 企业会计准则第15 号--------建造合同
D15-pz|Q (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
<)T~_s 17. 企业会计准则第16 号--------政府补助
$x]/|u/9 (Accounting Standard for Business Enterprises No. 16 - Government grants)
/IJy'@B 18. 企业会计准则第17 号--------借款费用
S-Vj$asv! (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
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19. 企业会计准则第18 号--------所得税
3oH/34jj (Accounting Standard for Business Enterprises No. 18 - Income taxes)
#OM)71kB8 20. 企业会计准则第19 号--------外币折算
=BE ! (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
rxyeix 21. 企业会计准则第20 号--------企业合并
g<M!]0OK (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
q/ 54=8*h0 22. 企业会计准则第21 号--------租赁
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(Accounting Standard for Business Enterprises No. 21 - Leases)
Zl3e=sg= 23. 企业会计准则第22 号--------金融工具确认和计量
.74C~{}$ (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
a|oh Ad 24. 企业会计准则第23 号--------金融资产转移
z},\1^[ (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
ss-6b^ 25. 企业会计准则第24 号--------套期保值
" M?dU^U^ (Accounting Standard for Business Enterprises No. 24 - Hedging)
FdzdoMY 26. 企业会计准则第25 号--------原保险合同
{"{]S12N (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
r hucBm 27. 企业会计准则第26 号--------再保险合同
5|K[WvG@Co (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
F;}JSb" 28. 企业会计准则第27 号--------石油天然气开采
V@-Q&K# (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
{cIk-nG-_ 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
2gZp
O9 (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
(PGw{_ and estimates, and correction of errors)
6o3#<ap< 30. 企业会计准则第29 号--------资产负债表日后事项
&?H$-r1/?V (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
jaKW[@< 31. 企业会计准则第30 号--------财务
报表列报
@P75f5p}< (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
42"nbJ 32. 企业会计准则第31 号--------现金流量表
R5^6Kwu (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
Pvi2j&W84 33. 企业会计准则第32 号--------中期财务报告
.IdbaH
_a (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
xRXvTNEg 34. 企业会计准则第33 号--------合并财务报表
]j6pd*H (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
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35. 企业会计准则第34 号--------每股收益
GPhhg (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
OQKg/1 36. 企业会计准则第35 号--------分部报告
7]T(=gg / (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
ux(~+<k 37. 企业会计准则第36 号--------关联方披露
Y)5O %@Rl (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
0NZ'(qf~9 38. 企业会计准则第37 号--------金融工具列报
W&|?8%"l] (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
MQN~I^v3 39. 企业会计准则第38 号--------首次执行企业会计准则
fK+E5~vQ (Accounting Standard for Business Enterprises No. 38 - First time adoption of
E wFq1~ Accounting Standards for Business Enterprises)
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