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。
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D |( )eZ}Kt+ 企业会计准则目录
hWFOed4C Index for Accounting Standards for Business Enterprises
!t~tIJ>6 Announced February 2006
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0I Effective 2007 for Listed Companies
W-|CK&1 1. 企业会计准则---------基本准则
"[fPzIP9 (Accounting Standard for Business Enterprises - Basic Standard)
pp1Kor 2. 企业会计准则第1 号---------存货
'WmjQsf (Accounting Standard for Business Enterprises No. 1 - Inventories)
lqh:c 3. 企业会计准则第2 号---------长期
股权投资
n{~&^Nby*I (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
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OV2 4. 企业会计准则第3 号---------投资性房地产
ZBx,'ph}4 (Accounting Standard for Business Enterprises No. 3 - Investment properties)
iR{@~JN=) 5. 企业会计准则第4 号---------固定资产
*\}$,/m[' (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
qBK68B) 6. 企业会计准则第5 号---------生物资产
"SQyy (Accounting Standard for Business Enterprises No. 5 - Biological assets)
R)$]r>YZF 7. 企业会计准则第6 号---------无形资产
(6mw@gzr (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
:(/1,]bF 8. 企业会计准则第7 号---------非货币性资产
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3$K[(>s A/}[Z\C !blGc$kC (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
f>cUdEPBb 9. 企业会计准则第8 号---------资产减值
lB/^ (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
s?1Aj< 10. 企业会计准则第9 号---------职工薪酬
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mki> (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
U1/ww-!Z 11. 企业会计准则第10 号--------企业年金基金
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i#rU (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
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uZ 12. 企业会计准则第11 号--------股份支付
yV L >Ie/ (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
d Efk~V\ 13. 企业会计准则第12 号--------债务重组
#n.v#FyNx (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
vmOye/?k 14. 企业会计准则第13 号--------或有事项
1B&XM^>/ (Accounting Standard for Business Enterprises No. 13 - Contingencies)
&,Loqr 15. 企业会计准则第14 号--------收入
(;9fkqm%m (Accounting Standard for Business Enterprises No. 14 - Revenue)
.}+3A~ 16. 企业会计准则第15 号--------建造合同
>,k2|m (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
#wvGS% 17. 企业会计准则第16 号--------政府补助
;Z"Iv (Accounting Standard for Business Enterprises No. 16 - Government grants)
=c#mR" 1 18. 企业会计准则第17 号--------借款费用
|FlB# (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
u|"YS-dH 19. 企业会计准则第18 号--------所得税
Td7Q%7p: (Accounting Standard for Business Enterprises No. 18 - Income taxes)
17;9> *O' 20. 企业会计准则第19 号--------外币折算
aYpc\jJ (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
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E 21. 企业会计准则第20 号--------企业合并
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(Accounting Standard for Business Enterprises No. 20 - Business Combinations)
JW2f 6!b 22. 企业会计准则第21 号--------租赁
[rAi9LSO" (Accounting Standard for Business Enterprises No. 21 - Leases)
D?*du#6 23. 企业会计准则第22 号--------金融工具确认和计量
GvA4.s, (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
Xf{p>-+DL 24. 企业会计准则第23 号--------金融资产转移
ErsJWp (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
>k=@YLj 25. 企业会计准则第24 号--------套期保值
2W}f|\8MX (Accounting Standard for Business Enterprises No. 24 - Hedging)
cVg!" 26. 企业会计准则第25 号--------原保险合同
A[/_}bI| (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
J73B$0FP 27. 企业会计准则第26 号--------再保险合同
\Kx@?, (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
u9t@%H)lZ 28. 企业会计准则第27 号--------石油天然气开采
!zhg3B#p (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
E5#Dn.!~ 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
-FAAP&LG (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
@Gh?|d7bD and estimates, and correction of errors)
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M 30. 企业会计准则第29 号--------资产负债表日后事项
RS$!TTeQ (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
] Q 'Ed 31. 企业会计准则第30 号--------财务
报表列报
Tn$/9<Q (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
y5td o'Ex 32. 企业会计准则第31 号--------现金流量表
q,ry3Nr4n (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
5$v,%~$Xds 33. 企业会计准则第32 号--------中期财务报告
+YL9gNN>P (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
A,tmy',d" 34. 企业会计准则第33 号--------合并财务报表
x
>u \ (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
k *a?Ey$ 35. 企业会计准则第34 号--------每股收益
/EN3>25"# (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
&0E>&1`7 36. 企业会计准则第35 号--------分部报告
kl0!*j (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
Fp)+>oT 37. 企业会计准则第36 号--------关联方披露
qdlz#-B (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
Ya#,\;dTT 38. 企业会计准则第37 号--------金融工具列报
MH"{N
"| (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
XHX\+&6 39. 企业会计准则第38 号--------首次执行企业会计准则
J>I.|@W4 (Accounting Standard for Business Enterprises No. 38 - First time adoption of
: ryE`EhB Accounting Standards for Business Enterprises)
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