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。
-c%'f&P b>nwX9Y/U 企业会计准则目录
{-yw@Kq Index for Accounting Standards for Business Enterprises
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Announced February 2006
o1[[!~8e Effective 2007 for Listed Companies
svMu85z 1. 企业会计准则---------基本准则
J n'SGR (Accounting Standard for Business Enterprises - Basic Standard)
I %CrsEo 2. 企业会计准则第1 号---------存货
"f-HOd\= (Accounting Standard for Business Enterprises No. 1 - Inventories)
>&Vz/0 3. 企业会计准则第2 号---------长期
股权投资
r^,"OM] (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
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^ 4. 企业会计准则第3 号---------投资性房地产
MkM`)g 5
(Accounting Standard for Business Enterprises No. 3 - Investment properties)
8 LsJ}c 5. 企业会计准则第4 号---------固定资产
;6*$!^*w (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
;;Jx1Q 6. 企业会计准则第5 号---------生物资产
O?iLLfs (Accounting Standard for Business Enterprises No. 5 - Biological assets)
E+Dcw 7. 企业会计准则第6 号---------无形资产
iT</ (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
ubl)$jZ:Q 8. 企业会计准则第7 号---------非货币性资产
H1$n6J 24
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1}OM"V %ejq|i7 ccy q~ (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
LmP pt3[ 9. 企业会计准则第8 号---------资产减值
Y$W)JWMY` (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
L!~ap 10. 企业会计准则第9 号---------职工薪酬
;+lsNf (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
Uf~5Fc1d = 11. 企业会计准则第10 号--------企业年金基金
l_P90zm39! (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
jH37{S- 12. 企业会计准则第11 号--------股份支付
rf]x5%ij (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
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SO's 13. 企业会计准则第12 号--------债务重组
$rPQ%2eF4 (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
R p6q) 14. 企业会计准则第13 号--------或有事项
]aYuBoj (Accounting Standard for Business Enterprises No. 13 - Contingencies)
h/*@ML+bB8 15. 企业会计准则第14 号--------收入
5X:3'* (Accounting Standard for Business Enterprises No. 14 - Revenue)
[ic%ZoZ_ 16. 企业会计准则第15 号--------建造合同
EEiWIf&S, (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
~Sx\>wBlc 17. 企业会计准则第16 号--------政府补助
l6.&<0pLT (Accounting Standard for Business Enterprises No. 16 - Government grants)
,vuC0{C^ 18. 企业会计准则第17 号--------借款费用
</W"e!?X (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
br*PB]dU 19. 企业会计准则第18 号--------所得税
Fm+V_.H/; (Accounting Standard for Business Enterprises No. 18 - Income taxes)
)QI#szv6 20. 企业会计准则第19 号--------外币折算
C4gzg (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
j2mMm/kq\ 21. 企业会计准则第20 号--------企业合并
^[Y/ +Q.J (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
877Kv); 22. 企业会计准则第21 号--------租赁
Us% _'}(/U (Accounting Standard for Business Enterprises No. 21 - Leases)
Y /l~R7 23. 企业会计准则第22 号--------金融工具确认和计量
C{,Vk/D-0 (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
P|TM4i] 24. 企业会计准则第23 号--------金融资产转移
j? Vs"d| (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
\+k~p:d_8 25. 企业会计准则第24 号--------套期保值
lz_ r (Accounting Standard for Business Enterprises No. 24 - Hedging)
JI/iq 26. 企业会计准则第25 号--------原保险合同
\xmDkWzE (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
Yh{5O3(; 27. 企业会计准则第26 号--------再保险合同
mv(/M
t (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
uFFC.w 28. 企业会计准则第27 号--------石油天然气开采
GZm=>!T (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
w4l]rH 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
Y[W]YPs (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
."`||@| and estimates, and correction of errors)
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30. 企业会计准则第29 号--------资产负债表日后事项
j_S3<wEJ (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
18]Q4s8E 31. 企业会计准则第30 号--------财务
报表列报
6rlvSdB (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
..=lM:13| 32. 企业会计准则第31 号--------现金流量表
/buj(/q^# (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
@2TfW]6 33. 企业会计准则第32 号--------中期财务报告
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rBM (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
!p_l(@f 34. 企业会计准则第33 号--------合并财务报表
{~#d_!( (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
97pnq1b 35. 企业会计准则第34 号--------每股收益
)))AxgM (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
cG4}daK]d 36. 企业会计准则第35 号--------分部报告
Fzz9BEw(i (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
Ii>#9>!F 37. 企业会计准则第36 号--------关联方披露
Y@+9
Ukd/ (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
#z}0]GJKj 38. 企业会计准则第37 号--------金融工具列报
c*R18,5- (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
OK2\2&G 39. 企业会计准则第38 号--------首次执行企业会计准则
_S CY e (Accounting Standard for Business Enterprises No. 38 - First time adoption of
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G:{ Accounting Standards for Business Enterprises)
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