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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F%IvgXt5 企业会计准则目录
D{rM Index for Accounting Standards for Business Enterprises
\l1==,wk Announced February 2006
B!1h"K5.($ Effective 2007 for Listed Companies
8
/k"A-m 1. 企业会计准则---------基本准则
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L (Accounting Standard for Business Enterprises - Basic Standard)
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aN 2. 企业会计准则第1 号---------存货
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{*so] (Accounting Standard for Business Enterprises No. 1 - Inventories)
Z;y(D_;_ 3. 企业会计准则第2 号---------长期
股权投资
>%H(0G#X (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
\}71pzw( 4. 企业会计准则第3 号---------投资性房地产
k~*%Z!V}C (Accounting Standard for Business Enterprises No. 3 - Investment properties)
SW}?y%~ 5. 企业会计准则第4 号---------固定资产
VWK%6Ye0 (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
g OK 6. 企业会计准则第5 号---------生物资产
G8&/Ic (Accounting Standard for Business Enterprises No. 5 - Biological assets)
8j)*T9 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)
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[ 8. 企业会计准则第7 号---------非货币性资产
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66-tNy (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
mKsJ[)#. 9. 企业会计准则第8 号---------资产减值
:(iBLO<x (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
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F ] 10. 企业会计准则第9 号---------职工薪酬
]\y]8v5( (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
1Qw_P('} 11. 企业会计准则第10 号--------企业年金基金
DTlId~Dy
q (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
d ehK#8 12. 企业会计准则第11 号--------股份支付
@b!W8c 6 (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
IN75zn*% 13. 企业会计准则第12 号--------债务重组
us E%eF] (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
wjfq"7Q 14. 企业会计准则第13 号--------或有事项
@N]]Cf>x (Accounting Standard for Business Enterprises No. 13 - Contingencies)
M!aJKpf 15. 企业会计准则第14 号--------收入
_2Mpzv (Accounting Standard for Business Enterprises No. 14 - Revenue)
qOy0QZ#0 16. 企业会计准则第15 号--------建造合同
/0o#V-E) (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
XZ@|(_Z 17. 企业会计准则第16 号--------政府补助
S_TD o (Accounting Standard for Business Enterprises No. 16 - Government grants)
'&nQ~=3 18. 企业会计准则第17 号--------借款费用
p zZ+!d (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
e/&^~ $h 19. 企业会计准则第18 号--------所得税
(vp#?-i (Accounting Standard for Business Enterprises No. 18 - Income taxes)
y,/i3^y#_ 20. 企业会计准则第19 号--------外币折算
n,d)Wwe_`y (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
'50}QY_R. 21. 企业会计准则第20 号--------企业合并
N=\weuED (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
7pou(U 22. 企业会计准则第21 号--------租赁
5M/~|"xk (Accounting Standard for Business Enterprises No. 21 - Leases)
wr5v-_7r, 23. 企业会计准则第22 号--------金融工具确认和计量
9F[_xe@ (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
%lD+57= 24. 企业会计准则第23 号--------金融资产转移
d8iq9AP\o (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
o7s!ti\G 25. 企业会计准则第24 号--------套期保值
5YneoM]Q (Accounting Standard for Business Enterprises No. 24 - Hedging)
]6F\a= J 26. 企业会计准则第25 号--------原保险合同
{PR "}x (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
OJd/#KFm 27. 企业会计准则第26 号--------再保险合同
CW2)1%1iz (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
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28. 企业会计准则第27 号--------石油天然气开采
\VA*3U^@ (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
h-kmZ<p|^ 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
3=yfbO<
- (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
w {"1V7| and estimates, and correction of errors)
0?}n( f!S 30. 企业会计准则第29 号--------资产负债表日后事项
X`1R&K;z^ (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
a{@}vZx>3 31. 企业会计准则第30 号--------财务
报表列报
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(Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
]x{.qTtw 32. 企业会计准则第31 号--------现金流量表
U
E$Ix (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
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`L 33. 企业会计准则第32 号--------中期财务报告
xK_oV+ (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
'uE;8., 34. 企业会计准则第33 号--------合并财务报表
>lfuo (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
GGf<9!: 35. 企业会计准则第34 号--------每股收益
\h_q] (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
h[&"KA 36. 企业会计准则第35 号--------分部报告
YM};85 K (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
zgH(/@P (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
V$sY3,J7A% 38. 企业会计准则第37 号--------金融工具列报
@Ns[qn;9 (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
WN<g _8QR 39. 企业会计准则第38 号--------首次执行企业会计准则
.r2*tB). (Accounting Standard for Business Enterprises No. 38 - First time adoption of
*yaS^k\ Accounting Standards for Business Enterprises)
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