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。
h|>n3-k|p $bC!T 企业会计准则目录
2iINQK$ Index for Accounting Standards for Business Enterprises
7a.#F]` Announced February 2006
d_|v=^; Effective 2007 for Listed Companies
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1. 企业会计准则---------基本准则
21k-ob1Y (Accounting Standard for Business Enterprises - Basic Standard)
J-{E`ibGN 2. 企业会计准则第1 号---------存货
#Q)w$WR (Accounting Standard for Business Enterprises No. 1 - Inventories)
"dU#j,B2 3. 企业会计准则第2 号---------长期
股权投资
x=r6vOj (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
?lna8]t 4. 企业会计准则第3 号---------投资性房地产
{1&,6kJF&9 (Accounting Standard for Business Enterprises No. 3 - Investment properties)
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uj0g 5. 企业会计准则第4 号---------固定资产
E0x$;CG! (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
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f6uIF 6. 企业会计准则第5 号---------生物资产
DG9;6"HBX (Accounting Standard for Business Enterprises No. 5 - Biological assets)
iQj{J1V 7. 企业会计准则第6 号---------无形资产
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( (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
:[?o7%" 8. 企业会计准则第7 号---------非货币性资产
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(I 0t*Se IHMyP~{ Iur} Z
Az (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
J_Xf:Mz- 9. 企业会计准则第8 号---------资产减值
e ^&8x (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
]OUOL/J 10. 企业会计准则第9 号---------职工薪酬
PbH]K$mj{" (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
o|im 11. 企业会计准则第10 号--------企业年金基金
q&S
.C9W (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
XD>@EYN<X 12. 企业会计准则第11 号--------股份支付
qq{N; C (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
R20GjWy= 13. 企业会计准则第12 号--------债务重组
W/QOG&g (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
P9!]<so 14. 企业会计准则第13 号--------或有事项
7lOiFw (Accounting Standard for Business Enterprises No. 13 - Contingencies)
At|tk 15. 企业会计准则第14 号--------收入
Mo=-P2)>lt (Accounting Standard for Business Enterprises No. 14 - Revenue)
cO+`8`kv 16. 企业会计准则第15 号--------建造合同
d> AmM!J (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
PiQs><FK8 17. 企业会计准则第16 号--------政府补助
daNIP1Qn (Accounting Standard for Business Enterprises No. 16 - Government grants)
2DQC)Pe+z 18. 企业会计准则第17 号--------借款费用
-"L6^IH7 (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
:!\./z8v 19. 企业会计准则第18 号--------所得税
nuA!Jln_ (Accounting Standard for Business Enterprises No. 18 - Income taxes)
73`UTXvWU 20. 企业会计准则第19 号--------外币折算
kniMXeiu (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
{q4"x5| 21. 企业会计准则第20 号--------企业合并
]<= t (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
bGa":|}F 22. 企业会计准则第21 号--------租赁
=h!m/f^x (Accounting Standard for Business Enterprises No. 21 - Leases)
Q;M\P/f 23. 企业会计准则第22 号--------金融工具确认和计量
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(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
(#Aq*2Z. 24. 企业会计准则第23 号--------金融资产转移
b)@x@3"O (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
/q]@|5I 25. 企业会计准则第24 号--------套期保值
FX 3[U+ (Accounting Standard for Business Enterprises No. 24 - Hedging)
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*@>/N 26. 企业会计准则第25 号--------原保险合同
@jeV[N,0 (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
Br??Gdd 27. 企业会计准则第26 号--------再保险合同
Z&!$G'X (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
,:,|A/U 28. 企业会计准则第27 号--------石油天然气开采
nQ6'yd" (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
s1q d/ 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
V [>5 (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
u] b6> and estimates, and correction of errors)
~?r6Ax-R 30. 企业会计准则第29 号--------资产负债表日后事项
y_#wR/E)u{ (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
de=T7,G# 31. 企业会计准则第30 号--------财务
报表列报
56dl;Z) (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
;0E4S 32. 企业会计准则第31 号--------现金流量表
Q4*c
L5j (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
^"- 2fJ 33. 企业会计准则第32 号--------中期财务报告
>?KyPp (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
R4;6Oi) 34. 企业会计准则第33 号--------合并财务报表
F6/bq/s (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
4|thDb)] 35. 企业会计准则第34 号--------每股收益
mt'#j"mU (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
yhmW-#+^e 36. 企业会计准则第35 号--------分部报告
Y$^QH.h (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
1[ Pbsb 37. 企业会计准则第36 号--------关联方披露
-:q7"s-}b (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
(PF (,B 38. 企业会计准则第37 号--------金融工具列报
\ZH=$c*W (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
E{J;-+t 39. 企业会计准则第38 号--------首次执行企业会计准则
c,^-nH'X> (Accounting Standard for Business Enterprises No. 38 - First time adoption of
3u<2~!sR Accounting Standards for Business Enterprises)
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