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。
]u\K}n6[q tn@MOOPl 企业会计准则目录
H)u<$y!8 Index for Accounting Standards for Business Enterprises
Uw:gJ9 Announced February 2006
XC NM Effective 2007 for Listed Companies
E/[<} ./ 1. 企业会计准则---------基本准则
;WG6|QgV?- (Accounting Standard for Business Enterprises - Basic Standard)
Ivdg1X 2. 企业会计准则第1 号---------存货
?oKY"C8/ (Accounting Standard for Business Enterprises No. 1 - Inventories)
} eL*gy 3. 企业会计准则第2 号---------长期
股权投资
=Y;w O8 (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
sh|@X\EZO 4. 企业会计准则第3 号---------投资性房地产
@jvF[wi; (Accounting Standard for Business Enterprises No. 3 - Investment properties)
6gSo>F4= 5. 企业会计准则第4 号---------固定资产
O5;$cP: (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
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6,54y 6. 企业会计准则第5 号---------生物资产
k%[pZ5.! (Accounting Standard for Business Enterprises No. 5 - Biological assets)
t(,_ 7. 企业会计准则第6 号---------无形资产
5*he (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
/'S@iq 8. 企业会计准则第7 号---------非货币性资产
{Al}a`da TAl#V7PF}
'&<T;V% AlQE;4yX ZV?~~_9 (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
N8s2v W 9. 企业会计准则第8 号---------资产减值
HS% P
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
pP`KI'aUN 10. 企业会计准则第9 号---------职工薪酬
1E]|>)$ (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
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qR8uL> 11. 企业会计准则第10 号--------企业年金基金
.gPXW=r (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
tCw.wDq3= 12. 企业会计准则第11 号--------股份支付
b<N962 q$q (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
\vU1*:3 13. 企业会计准则第12 号--------债务重组
q')MKR* (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
qg(rG5kD@ 14. 企业会计准则第13 号--------或有事项
z
g '1T2t (Accounting Standard for Business Enterprises No. 13 - Contingencies)
DV,rh83.ip 15. 企业会计准则第14 号--------收入
Ai 9UB=[R (Accounting Standard for Business Enterprises No. 14 - Revenue)
3O W)% 16. 企业会计准则第15 号--------建造合同
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(Accounting Standard for Business Enterprises No. 15 - Construction contracts)
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s 17. 企业会计准则第16 号--------政府补助
JMnk~8O (Accounting Standard for Business Enterprises No. 16 - Government grants)
wGXnS"L! 18. 企业会计准则第17 号--------借款费用
oZY2K3J) (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
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19. 企业会计准则第18 号--------所得税
<}^W9>u< (Accounting Standard for Business Enterprises No. 18 - Income taxes)
RuW62QSq 20. 企业会计准则第19 号--------外币折算
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(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
YRkp(}*!\ 21. 企业会计准则第20 号--------企业合并
T2nbU6H (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
N<xf=a+j 22. 企业会计准则第21 号--------租赁
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+;NsCH (Accounting Standard for Business Enterprises No. 21 - Leases)
|CC(`<\R 23. 企业会计准则第22 号--------金融工具确认和计量
_Gpq=(q) (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
$7#N@7 24. 企业会计准则第23 号--------金融资产转移
Y[A`r0 (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
6Q&*V7EO 25. 企业会计准则第24 号--------套期保值
Ew4>+o! (Accounting Standard for Business Enterprises No. 24 - Hedging)
s[V$fvW 26. 企业会计准则第25 号--------原保险合同
q;))3aQe (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
wW7W+,{o 27. 企业会计准则第26 号--------再保险合同
\~(ww3e (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
FyZa1%Tv@ 28. 企业会计准则第27 号--------石油天然气开采
8-N8v
*0 (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
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|51&m 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 L34)W (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
h\ (z!7t* and estimates, and correction of errors)
!bnuC c 30. 企业会计准则第29 号--------资产负债表日后事项
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CGg (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
VQm)32' 31. 企业会计准则第30 号--------财务
报表列报
UF[2Rb8? (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
O7#ECUH 32. 企业会计准则第31 号--------现金流量表
TzXivE@mm (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
VrF(0,-Z`3 33. 企业会计准则第32 号--------中期财务报告
oKIry
8'^N (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
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34. 企业会计准则第33 号--------合并财务报表
/t-m/&> (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
4:\s.Z{!3 35. 企业会计准则第34 号--------每股收益
xw*T?!r=V (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
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#/ {` 36. 企业会计准则第35 号--------分部报告
{x $H#<Y (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
ta>:iQa 37. 企业会计准则第36 号--------关联方披露
G<kslTPyq (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
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NS 38. 企业会计准则第37 号--------金融工具列报
K2T&U$, (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
3~"G(UP 39. 企业会计准则第38 号--------首次执行企业会计准则
NymS8hxR (Accounting Standard for Business Enterprises No. 38 - First time adoption of
V#?GDe}[ Accounting Standards for Business Enterprises)
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