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。
A^c5CJ_ U/(R_U>= 企业会计准则目录
mW_A3S5 Index for Accounting Standards for Business Enterprises
0XIrEwm@% Announced February 2006
/s:akLBaD Effective 2007 for Listed Companies
BYS>" 1. 企业会计准则---------基本准则
78b9Sdi& (Accounting Standard for Business Enterprises - Basic Standard)
)>=|oY3 2. 企业会计准则第1 号---------存货
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=<@b:l (Accounting Standard for Business Enterprises No. 1 - Inventories)
)./'RE+(k 3. 企业会计准则第2 号---------长期
股权投资
KRcg (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
}>j1j^c1=' 4. 企业会计准则第3 号---------投资性房地产
wVs
|mG" (Accounting Standard for Business Enterprises No. 3 - Investment properties)
VxAR,a1+n 5. 企业会计准则第4 号---------固定资产
yFP#z5G (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
inGH'nl_ 6. 企业会计准则第5 号---------生物资产
t;ga>^NA" (Accounting Standard for Business Enterprises No. 5 - Biological assets)
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]7 7. 企业会计准则第6 号---------无形资产
LyXABQ] (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
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w 8. 企业会计准则第7 号---------非货币性资产
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aR;Q^YJ+a }@A~a`9g X4*/h$48 w (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
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)EU 9. 企业会计准则第8 号---------资产减值
&jPsdv h (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
*JOv 10. 企业会计准则第9 号---------职工薪酬
C{S6Ri (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
|b7>kM}" 11. 企业会计准则第10 号--------企业年金基金
*X
zUqK (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
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";E88 12. 企业会计准则第11 号--------股份支付
tv|=`~Y (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
`^N;%[c`z 13. 企业会计准则第12 号--------债务重组
CnA*o 8w (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
#wm)e)2@ 14. 企业会计准则第13 号--------或有事项
&c@I4RV|q (Accounting Standard for Business Enterprises No. 13 - Contingencies)
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J 15. 企业会计准则第14 号--------收入
ta4<d)nB (Accounting Standard for Business Enterprises No. 14 - Revenue)
*AN#D?X_ 16. 企业会计准则第15 号--------建造合同
{DO9{96w4 (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
EX5kF 17. 企业会计准则第16 号--------政府补助
BMW4E 5 (Accounting Standard for Business Enterprises No. 16 - Government grants)
YD%Kd&es 18. 企业会计准则第17 号--------借款费用
kgu+q\? (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
x1et,&, 19. 企业会计准则第18 号--------所得税
h^)2:0#{I (Accounting Standard for Business Enterprises No. 18 - Income taxes)
IR&u55#I6 20. 企业会计准则第19 号--------外币折算
XDGZqkt (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
k4P.}SJ? 21. 企业会计准则第20 号--------企业合并
5*r6#[S\ (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
-wt2ydzos 22. 企业会计准则第21 号--------租赁
1XKk~G"D (Accounting Standard for Business Enterprises No. 21 - Leases)
^b#E%Rd 23. 企业会计准则第22 号--------金融工具确认和计量
Ww~0k!8,t (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
A.FI] K@ 24. 企业会计准则第23 号--------金融资产转移
}ie]7N6; (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
3PGyqt( 25. 企业会计准则第24 号--------套期保值
{1+H\(v (Accounting Standard for Business Enterprises No. 24 - Hedging)
#@fypCc 26. 企业会计准则第25 号--------原保险合同
S
7vE[VF5 (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
qG qu/$bh 27. 企业会计准则第26 号--------再保险合同
Y(f-e, (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
~83P09\T% 28. 企业会计准则第27 号--------石油天然气开采
@!da1jN (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
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U5 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
2v
C=.1k (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
^q`*!B9@ and estimates, and correction of errors)
-
G 'lyH 30. 企业会计准则第29 号--------资产负债表日后事项
UK,P?_e (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
u|c+w)a 31. 企业会计准则第30 号--------财务
报表列报
u/f&Wq/ (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
C(t/:?(y 32. 企业会计准则第31 号--------现金流量表
I'C,' (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
wW4S@m 33. 企业会计准则第32 号--------中期财务报告
gib]#n1!p (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
8g NEL+ 34. 企业会计准则第33 号--------合并财务报表
7fqYSMHR (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
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xI9 35. 企业会计准则第34 号--------每股收益
EoeEg,'~F (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
jlBCu(.,_ 36. 企业会计准则第35 号--------分部报告
F?kVW[h?q (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
2LU'C,o? 37. 企业会计准则第36 号--------关联方披露
(% P=#vZ (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
rzHa&:Y 38. 企业会计准则第37 号--------金融工具列报
]N_^{k, (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
fna>> 39. 企业会计准则第38 号--------首次执行企业会计准则
(/U1J (Accounting Standard for Business Enterprises No. 38 - First time adoption of
>``GDjcJ Accounting Standards for Business Enterprises)
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