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。
%}3qR~; BRS#Fl: 企业会计准则目录
'<dgT&8C Index for Accounting Standards for Business Enterprises
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Announced February 2006
.cDOl_z<:G Effective 2007 for Listed Companies
sy/nESZs 1. 企业会计准则---------基本准则
Sk}{E@ (Accounting Standard for Business Enterprises - Basic Standard)
}%TPYc 2. 企业会计准则第1 号---------存货
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oQ[FdRn* (Accounting Standard for Business Enterprises No. 1 - Inventories)
+f|BiW 3. 企业会计准则第2 号---------长期
股权投资
G[,Q95`w?< (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
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z 4. 企业会计准则第3 号---------投资性房地产
,q#0hy%5/ (Accounting Standard for Business Enterprises No. 3 - Investment properties)
}TB(7bbd; 5. 企业会计准则第4 号---------固定资产
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%L8 (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
IH9.F 6. 企业会计准则第5 号---------生物资产
LWnR?Qve< (Accounting Standard for Business Enterprises No. 5 - Biological assets)
YXW%]Uy+ 7. 企业会计准则第6 号---------无形资产
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^oM|<";!?D 8. 企业会计准则第7 号---------非货币性资产
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!bnyJA U{@5*4 T-_"|-k}P% (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
5jB*fIz 9. 企业会计准则第8 号---------资产减值
3g~'5Ao (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
LR(-<" 10. 企业会计准则第9 号---------职工薪酬
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! (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
XH}'w9VynR 11. 企业会计准则第10 号--------企业年金基金
c; 2#,m^ (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
Wb}c=hZv 12. 企业会计准则第11 号--------股份支付
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GtT< (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
TZR)C P5 13. 企业会计准则第12 号--------债务重组
c!K]J (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
G\de2Q"d:O 14. 企业会计准则第13 号--------或有事项
,Wbwg (Accounting Standard for Business Enterprises No. 13 - Contingencies)
QX4ai3v 15. 企业会计准则第14 号--------收入
7&qy5y-Ap (Accounting Standard for Business Enterprises No. 14 - Revenue)
[* ?Awf` 16. 企业会计准则第15 号--------建造合同
^(HUGl_ (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
#Lv2Zoi>G 17. 企业会计准则第16 号--------政府补助
h:Gu`+D>W (Accounting Standard for Business Enterprises No. 16 - Government grants)
>TkE~7?l 18. 企业会计准则第17 号--------借款费用
?iI4x%y (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
5,-U.B} 19. 企业会计准则第18 号--------所得税
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