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。
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,*:4 企业会计准则目录
H\^5>ccU>V Index for Accounting Standards for Business Enterprises
kc/h]B Announced February 2006
:peBQ{bj Effective 2007 for Listed Companies
&\!-d%||) 1. 企业会计准则---------基本准则
:p8JO:g9 (Accounting Standard for Business Enterprises - Basic Standard)
m{+lG* 2. 企业会计准则第1 号---------存货
xW"J@OiKL (Accounting Standard for Business Enterprises No. 1 - Inventories)
IFpmf0;^ 3. 企业会计准则第2 号---------长期
股权投资
]*zF#Voc (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
|U7{!yy%MF 4. 企业会计准则第3 号---------投资性房地产
O@E&lP6 (Accounting Standard for Business Enterprises No. 3 - Investment properties)
66Hu<3X P 5. 企业会计准则第4 号---------固定资产
QW6k!ms$ (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
BKvF,f/g 6. 企业会计准则第5 号---------生物资产
hc0VS3 k) (Accounting Standard for Business Enterprises No. 5 - Biological assets)
_Q.3X[88C 7. 企业会计准则第6 号---------无形资产
}$AC0 (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
*'exvY~ 8. 企业会计准则第7 号---------非货币性资产
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f<kL}B+,Og 6{+~B2Ef eTrGFe!8w (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
@}fnR(fS 9. 企业会计准则第8 号---------资产减值
Iun!rv (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
UbQeN 10. 企业会计准则第9 号---------职工薪酬
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";! (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
pF"z)E|^ 11. 企业会计准则第10 号--------企业年金基金
06Uxd\E~ (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
\DGm[/P 12. 企业会计准则第11 号--------股份支付
EidIi"sr (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
#axRg=d?K 13. 企业会计准则第12 号--------债务重组
ZU "y< (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
6[qRb+ds 14. 企业会计准则第13 号--------或有事项
^ /g&Q (Accounting Standard for Business Enterprises No. 13 - Contingencies)
vBM\W%T|d 15. 企业会计准则第14 号--------收入
hj4A&`2 (Accounting Standard for Business Enterprises No. 14 - Revenue)
=
b)q.2'# 16. 企业会计准则第15 号--------建造合同
=1+I<Ljk (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
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K^*aX 17. 企业会计准则第16 号--------政府补助
1/1P;8F@G (Accounting Standard for Business Enterprises No. 16 - Government grants)
NPS=?5p> 18. 企业会计准则第17 号--------借款费用
CT"0"~~ (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
f#X`e'1 19. 企业会计准则第18 号--------所得税
K90Zf (Accounting Standard for Business Enterprises No. 18 - Income taxes)
QAb[M\G 20. 企业会计准则第19 号--------外币折算
(iWNvVGS (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
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J`"1Dl
H (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
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`yC
R.3+ (Accounting Standard for Business Enterprises No. 21 - Leases)
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2 23. 企业会计准则第22 号--------金融工具确认和计量
fylaH(LER (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
yUH8 24. 企业会计准则第23 号--------金融资产转移
u $sX6 (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
CQtd%'rt6 25. 企业会计准则第24 号--------套期保值
@H{$,\\ (Accounting Standard for Business Enterprises No. 24 - Hedging)
_n{N3da 26. 企业会计准则第25 号--------原保险合同
gNZ^TeT (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
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7 27. 企业会计准则第26 号--------再保险合同
$B$=,^)3 (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
)Ba^Igb} 28. 企业会计准则第27 号--------石油天然气开采
gXH89n (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
~:+g+Mf~[ 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
9:=a FP (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
5h20\b?=$ and estimates, and correction of errors)
}.T$bj1B;V 30. 企业会计准则第29 号--------资产负债表日后事项
I=3q#^}[ (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
$6'xRUx X 31. 企业会计准则第30 号--------财务
报表列报
h+$_:](PC (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
Js=|r;' 32. 企业会计准则第31 号--------现金流量表
q_oYI3 (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
0kCUz 33. 企业会计准则第32 号--------中期财务报告
".w*_1G7U (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
crhck'?0 34. 企业会计准则第33 号--------合并财务报表
"&2D6 (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
k)4|% 35. 企业会计准则第34 号--------每股收益
txL5'mK (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
zBjqYqZ<+ 36. 企业会计准则第35 号--------分部报告
X2Lhb{ZHE (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
L;z-,U$;%R 37. 企业会计准则第36 号--------关联方披露
c6lEWC: (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
C ch1"j<k$ 38. 企业会计准则第37 号--------金融工具列报
O-&n5 (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
<o]tW4\(R 39. 企业会计准则第38 号--------首次执行企业会计准则
q_ 5xsTlTR (Accounting Standard for Business Enterprises No. 38 - First time adoption of
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Uz& Accounting Standards for Business Enterprises)
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