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。
oS|~\,p" @C [|'[xQ 企业会计准则目录
rbZ6V : Index for Accounting Standards for Business Enterprises
uZ?CVluP Announced February 2006
nMdN$E Effective 2007 for Listed Companies
vyOC2c8 1. 企业会计准则---------基本准则
^8*SCM_A (Accounting Standard for Business Enterprises - Basic Standard)
P7.8tM2} 2. 企业会计准则第1 号---------存货
l=?y=2+ (Accounting Standard for Business Enterprises No. 1 - Inventories)
QOy&!6 3. 企业会计准则第2 号---------长期
股权投资
{)gd|JV* (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
d47:2Zj 4. 企业会计准则第3 号---------投资性房地产
)MW}!U9G (Accounting Standard for Business Enterprises No. 3 - Investment properties)
aKzD63 5. 企业会计准则第4 号---------固定资产
_@;3$eB (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
YeVc,B' 6. 企业会计准则第5 号---------生物资产
4m(>" dHP (Accounting Standard for Business Enterprises No. 5 - Biological assets)
\bQ!>l\ 7. 企业会计准则第6 号---------无形资产
G$`4.,g (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
JG4*B|3 8. 企业会计准则第7 号---------非货币性资产
gN'i+mQcu HV7(6VSJ+
(BQ3M- s@[t5R
K2K6 (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
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kpgB 9. 企业会计准则第8 号---------资产减值
Y"rV[oe (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
)j|y.[ 10. 企业会计准则第9 号---------职工薪酬
yB{o_1tc (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
{,2_K6# 11. 企业会计准则第10 号--------企业年金基金
O36r
,/X (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
B(Q.a&w45t 12. 企业会计准则第11 号--------股份支付
mqT0^TNPcl (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
,(W98}nB 13. 企业会计准则第12 号--------债务重组
^&/&I9z (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
|(v=1#i 14. 企业会计准则第13 号--------或有事项
?q }wl\"8 (Accounting Standard for Business Enterprises No. 13 - Contingencies)
JwVC?m). 15. 企业会计准则第14 号--------收入
SWd[iD (Accounting Standard for Business Enterprises No. 14 - Revenue)
w}q@VVB% 16. 企业会计准则第15 号--------建造合同
U`_vF~el~ (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
Wc>)/y5$ 17. 企业会计准则第16 号--------政府补助
G-?9;w'@ (Accounting Standard for Business Enterprises No. 16 - Government grants)
Y8{1?LO 18. 企业会计准则第17 号--------借款费用
VCRv(Ek (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
gH)B`
@ 19. 企业会计准则第18 号--------所得税
3CPOZZ (Accounting Standard for Business Enterprises No. 18 - Income taxes)
B2WX#/lgd 20. 企业会计准则第19 号--------外币折算
oySM?ZE (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
Z9~Wlt'? 21. 企业会计准则第20 号--------企业合并
)nxIxr0d- (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
P]{.e UB@c 22. 企业会计准则第21 号--------租赁
tg3JU\ (Accounting Standard for Business Enterprises No. 21 - Leases)
EXzNehO~e 23. 企业会计准则第22 号--------金融工具确认和计量
A"VXs1>_^ (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
u3brb'Y+ 24. 企业会计准则第23 号--------金融资产转移
7]zZha4X (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
>F_Ne)}qTQ 25. 企业会计准则第24 号--------套期保值
DC7}Xly( (Accounting Standard for Business Enterprises No. 24 - Hedging)
lD#1"$Coz 26. 企业会计准则第25 号--------原保险合同
yP]W\W' (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
&YKzK)@ 27. 企业会计准则第26 号--------再保险合同
Q9zpX{JT (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
t3JPxg]0k' 28. 企业会计准则第27 号--------石油天然气开采
`~TGVa`D (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
*tPY 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
}0),b ?*e (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
5B/\vLHg4 and estimates, and correction of errors)
Gn4b\y%% 30. 企业会计准则第29 号--------资产负债表日后事项
1A.\Ao (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
# |[@Due 31. 企业会计准则第30 号--------财务
报表列报
'p]qN;`'O$ (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
Lb 4!N`l 32. 企业会计准则第31 号--------现金流量表
d's`~HOU2 (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
(1]@ fCd + 33. 企业会计准则第32 号--------中期财务报告
u Aa>6R (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
x[6Bc 34. 企业会计准则第33 号--------合并财务报表
8}T3Fig,q (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
B*N 8:u 35. 企业会计准则第34 号--------每股收益
~J:lCu (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
{z_pL^S'52 36. 企业会计准则第35 号--------分部报告
jzMGRN/67 (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
_>64XUZ<n 37. 企业会计准则第36 号--------关联方披露
wuQkeWxJ (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
sH: &OaA 38. 企业会计准则第37 号--------金融工具列报
ka%pS (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
"ZW*O{ 39. 企业会计准则第38 号--------首次执行企业会计准则
n(VMGCZPV (Accounting Standard for Business Enterprises No. 38 - First time adoption of
HX*U2<^ Accounting Standards for Business Enterprises)
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