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
~ k<" \l:R]:w;ZI 企业会计准则目录
27D*FItc
Index for Accounting Standards for Business Enterprises
,-AF8BP Announced February 2006
jhm3:;Z Effective 2007 for Listed Companies
bZYayjxZ5i 1. 企业会计准则---------基本准则
4{uQ}ea (Accounting Standard for Business Enterprises - Basic Standard)
@Ul3J )=m 2. 企业会计准则第1 号---------存货
`MI;.t (Accounting Standard for Business Enterprises No. 1 - Inventories)
^L2d%d\5 3. 企业会计准则第2 号---------长期
股权投资
S1|u@d' (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
2o?j{K 4. 企业会计准则第3 号---------投资性房地产
$NVVurXa (Accounting Standard for Business Enterprises No. 3 - Investment properties)
j9h/`Bn 5. 企业会计准则第4 号---------固定资产
0~ho/ _
(Accounting Standard for Business Enterprises No. 4 - Fixed assets)
J 4gtm"2) 6. 企业会计准则第5 号---------生物资产
>
ubq{' (Accounting Standard for Business Enterprises No. 5 - Biological assets)
0V~zZ/e 7. 企业会计准则第6 号---------无形资产
oK\zyNK (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
jKml:)k 8. 企业会计准则第7 号---------非货币性资产
x
[]ad"R e v$:7}h= ^!\1q<@n >N |?>M* {nKw<F2 (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
nc;eNB 9. 企业会计准则第8 号---------资产减值
QOXo(S (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
I<D#
10. 企业会计准则第9 号---------职工薪酬
.}\8Y= (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
(.:*GUg 11. 企业会计准则第10 号--------企业年金基金
H4y9\
- (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
GmB&TDm 12. 企业会计准则第11 号--------股份支付
n*7^lAa2 (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
\\dUp>1= 13. 企业会计准则第12 号--------债务重组
6MVu"0# (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
c* ueI5i 14. 企业会计准则第13 号--------或有事项
XjN4EDi+E (Accounting Standard for Business Enterprises No. 13 - Contingencies)
hBX*02p 15. 企业会计准则第14 号--------收入
OE@[a (Accounting Standard for Business Enterprises No. 14 - Revenue)
[on_=N{W[ 16. 企业会计准则第15 号--------建造合同
V$ H(a`! (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
\78E>(`' 17. 企业会计准则第16 号--------政府补助
4Im>2) (Accounting Standard for Business Enterprises No. 16 - Government grants)
i3w~&y- 18. 企业会计准则第17 号--------借款费用
#sw4)*v (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
|cU75
S 1 19. 企业会计准则第18 号--------所得税
\
\k=N(n (Accounting Standard for Business Enterprises No. 18 - Income taxes)
LaQ7A,
] 20. 企业会计准则第19 号--------外币折算
*tUOTA 3L (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
2f[;U" 21. 企业会计准则第20 号--------企业合并
(mIjG)4t (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
L?h?LZnq 22. 企业会计准则第21 号--------租赁
[Qnf]n\FJ (Accounting Standard for Business Enterprises No. 21 - Leases)
qofAA!3z 23. 企业会计准则第22 号--------金融工具确认和计量
$P{`-Y }a (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
lI?
P_2AaS 24. 企业会计准则第23 号--------金融资产转移
@R5^J{T (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
=de'Yy:\- 25. 企业会计准则第24 号--------套期保值
)h}IZSm (Accounting Standard for Business Enterprises No. 24 - Hedging)
;stjqTd 26. 企业会计准则第25 号--------原保险合同
O >h` (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
6nL^"3@
S! 27. 企业会计准则第26 号--------再保险合同
NBPP?\1 (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
MDlH[PJ@i 28. 企业会计准则第27 号--------石油天然气开采
zFjz%:0 (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
!h.hJt 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
OyO]; Yk (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
:i<*~0r< and estimates, and correction of errors)
<Mbh
BIejr 30. 企业会计准则第29 号--------资产负债表日后事项
e#*3X4<\K (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
bG]0| 31. 企业会计准则第30 号--------财务
报表列报
hVF^"$ (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
7FE36Ub9 32. 企业会计准则第31 号--------现金流量表
fmixWL7.Zg (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
/9pxEidVAS 33. 企业会计准则第32 号--------中期财务报告
#Nh'1@@ (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
(F&LN!Hn>p 34. 企业会计准则第33 号--------合并财务报表
(I$%6JO: (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
]VjvG}; 35. 企业会计准则第34 号--------每股收益
5mZ2CDV (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
86=W}eV1r 36. 企业会计准则第35 号--------分部报告
f8;?WSGyD2 (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
3Q$
4`p; 37. 企业会计准则第36 号--------关联方披露
8{ZTHY- (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
xE8?%N U 38. 企业会计准则第37 号--------金融工具列报
#4Z e2T| (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
0#WN2f, <: 39. 企业会计准则第38 号--------首次执行企业会计准则
'W(u. (Accounting Standard for Business Enterprises No. 38 - First time adoption of
GNJ/|9 Accounting Standards for Business Enterprises)
"OenYiz
D3C 7f'