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。
-&/?&{Q0 -#\ T 企业会计准则目录
Yh<F-WOo2 Index for Accounting Standards for Business Enterprises
*D]:{#C* Announced February 2006
7oZ:/6_> Effective 2007 for Listed Companies
{yn,u)@r9S 1. 企业会计准则---------基本准则
a&s34Pd
(Accounting Standard for Business Enterprises - Basic Standard)
6H#:rM 2. 企业会计准则第1 号---------存货
F`D$bE;| (Accounting Standard for Business Enterprises No. 1 - Inventories)
Wt.DL mO 3. 企业会计准则第2 号---------长期
股权投资
\0\ O/^W0 (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
Xaz "! 4. 企业会计准则第3 号---------投资性房地产
6-U_TV (Accounting Standard for Business Enterprises No. 3 - Investment properties)
d4y#n=HnnV 5. 企业会计准则第4 号---------固定资产
:H}iL* (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
8JLf @C: 6. 企业会计准则第5 号---------生物资产
-]3 K#M)s (Accounting Standard for Business Enterprises No. 5 - Biological assets)
E$"NOR 7. 企业会计准则第6 号---------无形资产
e!u]l (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
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Nb 8. 企业会计准则第7 号---------非货币性资产
jWdviS9&g J= A)]YE
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}7.A~h 5U84*RY (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
]E9iaq6Z 9. 企业会计准则第8 号---------资产减值
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~h_7! (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
J6 ~Sr 10. 企业会计准则第9 号---------职工薪酬
lm`*x=x (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
:= V?; 11. 企业会计准则第10 号--------企业年金基金
[RF,0>^b (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
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vK 12. 企业会计准则第11 号--------股份支付
BMp'
.9Qgm (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
_c>iux; 13. 企业会计准则第12 号--------债务重组
r8:r}Qj2w[ (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
yP"2.9\erH 14. 企业会计准则第13 号--------或有事项
gT}H B. (Accounting Standard for Business Enterprises No. 13 - Contingencies)
Bii'^^I;? 15. 企业会计准则第14 号--------收入
`Vvi]>,cg` (Accounting Standard for Business Enterprises No. 14 - Revenue)
#`Su3~T=S 16. 企业会计准则第15 号--------建造合同
:WB uU (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
yP58H{hQM8 17. 企业会计准则第16 号--------政府补助
cAR
`{%b (Accounting Standard for Business Enterprises No. 16 - Government grants)
*Y> w0k 18. 企业会计准则第17 号--------借款费用
#|9W9\f, (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
C'#KTp4!1 19. 企业会计准则第18 号--------所得税
#:6-O (Accounting Standard for Business Enterprises No. 18 - Income taxes)
Y3 $jNuV 20. 企业会计准则第19 号--------外币折算
QE]
'Dc% (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
Nd0tR3gi7 21. 企业会计准则第20 号--------企业合并
Tm"H
9 (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
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B'u 22. 企业会计准则第21 号--------租赁
')jItje| (Accounting Standard for Business Enterprises No. 21 - Leases)
J2O,wb)U 23. 企业会计准则第22 号--------金融工具确认和计量
*7Vb([x4; (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
Q
[OwP 24. 企业会计准则第23 号--------金融资产转移
*fN+wiPD (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
u^MKqI 25. 企业会计准则第24 号--------套期保值
6A"$9sj6 (Accounting Standard for Business Enterprises No. 24 - Hedging)
%lCZ7z2o 26. 企业会计准则第25 号--------原保险合同
&d6@SQ (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
(.-4Jn 27. 企业会计准则第26 号--------再保险合同
O:?3B!wF (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
EL,k z8 28. 企业会计准则第27 号--------石油天然气开采
7|}4UXr7y (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
$>)0t@[f 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
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(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
M+ [ho] and estimates, and correction of errors)
xvl$,\iqE 30. 企业会计准则第29 号--------资产负债表日后事项
6]7csOE (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
']k<'`b| 31. 企业会计准则第30 号--------财务
报表列报
snaAn?I4 (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
\HGf!zZ 32. 企业会计准则第31 号--------现金流量表
'5h`=" (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
|4\1V=( 33. 企业会计准则第32 号--------中期财务报告
tpWGmjfo> (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
r;Sk[Y5# 34. 企业会计准则第33 号--------合并财务报表
sq$v6x sl (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
xXJ*xYn"} 35. 企业会计准则第34 号--------每股收益
,YD7p= PY (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
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r T/ 36. 企业会计准则第35 号--------分部报告
NQ{(G8x9 (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
)Do 0 37. 企业会计准则第36 号--------关联方披露
bZxN]6_
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
+M"j#H 38. 企业会计准则第37 号--------金融工具列报
zQ,rw[C"W (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
=E9\fRGU 39. 企业会计准则第38 号--------首次执行企业会计准则
Lt*P& (Accounting Standard for Business Enterprises No. 38 - First time adoption of
B4.:
9Od3 Accounting Standards for Business Enterprises)
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