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。
aEEb1Y MO1H?Uhx 企业会计准则目录
CTqhXk[ Index for Accounting Standards for Business Enterprises
(Ms0pm-#t Announced February 2006
^c}kVQ\g3 Effective 2007 for Listed Companies
)eX{a/Be 1. 企业会计准则---------基本准则
2L.6!THG (Accounting Standard for Business Enterprises - Basic Standard)
D3O)Tj@:}( 2. 企业会计准则第1 号---------存货
U[pR`u (Accounting Standard for Business Enterprises No. 1 - Inventories)
\+
Es
e-la 3. 企业会计准则第2 号---------长期
股权投资
xyV7MW\?w (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
tHvP0RxM 4. 企业会计准则第3 号---------投资性房地产
f DXTedrG/ (Accounting Standard for Business Enterprises No. 3 - Investment properties)
dF&@
q, 5. 企业会计准则第4 号---------固定资产
/+<G@+( (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
4y)6!p 6. 企业会计准则第5 号---------生物资产
{\h:k\k (Accounting Standard for Business Enterprises No. 5 - Biological assets)
D;:p6q}hT 7. 企业会计准则第6 号---------无形资产
wgQx.8 h> (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
-23sm~`
8. 企业会计准则第7 号---------非货币性资产
|*~SR.[` !6 kn>447Y
]P_yN:~ ~A(^< '~{kR=+ (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
Lq#!}QcW= 9. 企业会计准则第8 号---------资产减值
y
:QnK0 (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
xjYH[PgfX 10. 企业会计准则第9 号---------职工薪酬
-|:mRAe (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
fndH]Yp 11. 企业会计准则第10 号--------企业年金基金
dA#'HMh@ (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
S2
-J1x2N 12. 企业会计准则第11 号--------股份支付
7a4Z~r27/ (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
JGYJ;j{E] 13. 企业会计准则第12 号--------债务重组
!Ks<%;
rb (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
wF-H{C' 14. 企业会计准则第13 号--------或有事项
Jg&f. (Accounting Standard for Business Enterprises No. 13 - Contingencies)
Eb&=$4c= 15. 企业会计准则第14 号--------收入
<`BDN (Accounting Standard for Business Enterprises No. 14 - Revenue)
0,cU^HMA 16. 企业会计准则第15 号--------建造合同
#=ko4?Wr( (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
bhKe"#m|S 17. 企业会计准则第16 号--------政府补助
z>*\nomOn= (Accounting Standard for Business Enterprises No. 16 - Government grants)
1_mqPMm 18. 企业会计准则第17 号--------借款费用
MdnapxuS (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
i2
)$%M& 19. 企业会计准则第18 号--------所得税
1,n\Osd (Accounting Standard for Business Enterprises No. 18 - Income taxes)
=s:Z-*vy! 20. 企业会计准则第19 号--------外币折算
:?gp}. (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
~qE:Nz0@ 21. 企业会计准则第20 号--------企业合并
=|V#~p* (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
\XbCJJP 22. 企业会计准则第21 号--------租赁
! ^aJS'aq (Accounting Standard for Business Enterprises No. 21 - Leases)
)|&FBz; 23. 企业会计准则第22 号--------金融工具确认和计量
Z>.(' (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
f5*hOzKG6 24. 企业会计准则第23 号--------金融资产转移
c`UizZ (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
|4Os_*tRKU 25. 企业会计准则第24 号--------套期保值
?0d#O_la
3 (Accounting Standard for Business Enterprises No. 24 - Hedging)
0>3Sn\gZ( 26. 企业会计准则第25 号--------原保险合同
);xTl6Y9 (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
7!
/+[G 27. 企业会计准则第26 号--------再保险合同
2}9M7Z",2 (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
^= qL[S6/M 28. 企业会计准则第27 号--------石油天然气开采
[n$6T (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
gS!zaD7Nr 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
3g3Znb (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
CeUC[cUQU and estimates, and correction of errors)
> q8)~ 30. 企业会计准则第29 号--------资产负债表日后事项
1 l-Y)
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
cE*d(g 31. 企业会计准则第30 号--------财务
报表列报
rrs0|= (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
C!|Yz=e 32. 企业会计准则第31 号--------现金流量表
._6Q "JAB (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
N LSJ
D 33. 企业会计准则第32 号--------中期财务报告
I$ ?.9&.& (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
@h%Nn)QBq 34. 企业会计准则第33 号--------合并财务报表
:d|~k (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
-=2V4WU~ 35. 企业会计准则第34 号--------每股收益
_rW75n=3b7 (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
ugs9>`fF& 36. 企业会计准则第35 号--------分部报告
;y-sd?pAk (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
8M7Bw[Q1 37. 企业会计准则第36 号--------关联方披露
dlioa Yc (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
T:*l+<? 38. 企业会计准则第37 号--------金融工具列报
]}9[ys (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
O&@CT] )8 39. 企业会计准则第38 号--------首次执行企业会计准则
(J.k\d (Accounting Standard for Business Enterprises No. 38 - First time adoption of
2I_~]X53[ Accounting Standards for Business Enterprises)
U<6+2y P
=tc!"{