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。
w0Ex} _u u&? <h 企业会计准则目录
.boBb< Index for Accounting Standards for Business Enterprises
:4Nv6X61 Announced February 2006
2#3`[+
g<n Effective 2007 for Listed Companies
V_D wHq2 1. 企业会计准则---------基本准则
=EM<LjO (Accounting Standard for Business Enterprises - Basic Standard)
G3+e5/0 2. 企业会计准则第1 号---------存货
ts@Z5Yw*! (Accounting Standard for Business Enterprises No. 1 - Inventories)
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]S 3. 企业会计准则第2 号---------长期
股权投资
o#1Ta7Ro (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
Jr;w>8B), 4. 企业会计准则第3 号---------投资性房地产
67&Q<`V1*q (Accounting Standard for Business Enterprises No. 3 - Investment properties)
0zT-]0 5. 企业会计准则第4 号---------固定资产
3`{;E{ (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
::iYydpM 6. 企业会计准则第5 号---------生物资产
=q)+_@24>d (Accounting Standard for Business Enterprises No. 5 - Biological assets)
f(eXny@Y 7. 企业会计准则第6 号---------无形资产
+Yq?:uBV (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
+J;b3UE# 8. 企业会计准则第7 号---------非货币性资产
3`vKEThY) T,uF^%$@AQ
%mU$]^Tw( 2-N7%]h LVm']_K(f (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
O-)[!8r 9. 企业会计准则第8 号---------资产减值
x|Pz24yP9 (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
u,`3_I^ 10. 企业会计准则第9 号---------职工薪酬
IDw`k[k (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
4g2`[< S 11. 企业会计准则第10 号--------企业年金基金
Mt`LOdiC_ (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
qLb~^'<iD 12. 企业会计准则第11 号--------股份支付
|Z2_W/ (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
z;e@m2.IM 13. 企业会计准则第12 号--------债务重组
2Q]W (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
zjcSn7iu 14. 企业会计准则第13 号--------或有事项
KWD{_h{ R (Accounting Standard for Business Enterprises No. 13 - Contingencies)
$kHXt]fU 15. 企业会计准则第14 号--------收入
SFtcO (Accounting Standard for Business Enterprises No. 14 - Revenue)
bXc*d9] 16. 企业会计准则第15 号--------建造合同
t\
z@k9 (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
a?GXVQ 17. 企业会计准则第16 号--------政府补助
66
R= (Accounting Standard for Business Enterprises No. 16 - Government grants)
cC/32SmY4 18. 企业会计准则第17 号--------借款费用
l/B+k (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
J(!=Dno 19. 企业会计准则第18 号--------所得税
Sw; kUJ (Accounting Standard for Business Enterprises No. 18 - Income taxes)
8(y%]#n 20. 企业会计准则第19 号--------外币折算
.=<s@Sg,t (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
j7a}<\ 21. 企业会计准则第20 号--------企业合并
dqQJC qc! (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
2ib,33 Z 22. 企业会计准则第21 号--------租赁
R2{]R&wtn0 (Accounting Standard for Business Enterprises No. 21 - Leases)
Pw]r&)I`y[ 23. 企业会计准则第22 号--------金融工具确认和计量
J!6w9,T_ (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
TB&IB:4)R 24. 企业会计准则第23 号--------金融资产转移
2vG
X\W%3 (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
edcz%IOM( 25. 企业会计准则第24 号--------套期保值
L>g6
9D! (Accounting Standard for Business Enterprises No. 24 - Hedging)
)CE]s)6+2 26. 企业会计准则第25 号--------原保险合同
5bXpj86mY (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
LH+Bu%s 27. 企业会计准则第26 号--------再保险合同
>?ar (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
[N~
-9 28. 企业会计准则第27 号--------石油天然气开采
}|) N5bGQe (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
-Q5UT=^ 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
SDS P
4W5 (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
s?S e]?i and estimates, and correction of errors)
h@1/ 30. 企业会计准则第29 号--------资产负债表日后事项
J@<f* (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
YryMB,\ 31. 企业会计准则第30 号--------财务
报表列报
{:_*P
TVk (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
J"GsdLG.- 32. 企业会计准则第31 号--------现金流量表
5izpQ'> (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
j1->w8 33. 企业会计准则第32 号--------中期财务报告
-}sMOy` (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
B:UPSX)A 34. 企业会计准则第33 号--------合并财务报表
ZlE=P4`X: (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
%x@bP6d[ 35. 企业会计准则第34 号--------每股收益
3_boEYl0 (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
JBOU$A~ 36. 企业会计准则第35 号--------分部报告
k'&1,78[l (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
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37. 企业会计准则第36 号--------关联方披露
<Z_\2
YWA (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
VSCKWYy 38. 企业会计准则第37 号--------金融工具列报
|x&4vHXR0 (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
e&8Meiv+d 39. 企业会计准则第38 号--------首次执行企业会计准则
L8'4d'N+> (Accounting Standard for Business Enterprises No. 38 - First time adoption of
{6Nbar@3 Accounting Standards for Business Enterprises)
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