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。
_V@P-Ye '6zd;l9Z 企业会计准则目录
z $6JpG Index for Accounting Standards for Business Enterprises
Z+idLbIs Announced February 2006
, {{SI Effective 2007 for Listed Companies
6/2v 1. 企业会计准则---------基本准则
c> G@+ (Accounting Standard for Business Enterprises - Basic Standard)
= n0* {~r 2. 企业会计准则第1 号---------存货
e.;M.8N#SQ (Accounting Standard for Business Enterprises No. 1 - Inventories)
t(?<#KUB- 3. 企业会计准则第2 号---------长期
股权投资
T;?+kC3 (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
fLB1)kTS 4. 企业会计准则第3 号---------投资性房地产
AcC8)xRpk4 (Accounting Standard for Business Enterprises No. 3 - Investment properties)
4}yE+dRUK: 5. 企业会计准则第4 号---------固定资产
H_B~P%E@] (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
D1 X{:#| 6. 企业会计准则第5 号---------生物资产
>oqZ !V5[ (Accounting Standard for Business Enterprises No. 5 - Biological assets)
OE "<!oIs 7. 企业会计准则第6 号---------无形资产
E
$6ejGw- (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
crn k|o 8. 企业会计准则第7 号---------非货币性资产
I/s.xk_i $qm~c[x% 
w O!u!I Do;#NLrW b G5c7:iGm/c (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
:ba/W&-d 9. 企业会计准则第8 号---------资产减值
./w{L"E (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
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10. 企业会计准则第9 号---------职工薪酬
8(A{;9^g (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
rn" pKUd 11. 企业会计准则第10 号--------企业年金基金
/V^sJ($V$~ (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
g6e uXI 12. 企业会计准则第11 号--------股份支付
Y @} FL;3 (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
-p8e 13. 企业会计准则第12 号--------债务重组
J{ ~Rxa (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
frH)_ YJ% 14. 企业会计准则第13 号--------或有事项
Y'N'hRD (Accounting Standard for Business Enterprises No. 13 - Contingencies)
iJP{|-h 15. 企业会计准则第14 号--------收入
6P+Dn S[] (Accounting Standard for Business Enterprises No. 14 - Revenue)
Z .Pi0c+ 16. 企业会计准则第15 号--------建造合同
(@Zcx9 (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
~:2K#q5C 17. 企业会计准则第16 号--------政府补助
=_QkH!vI (Accounting Standard for Business Enterprises No. 16 - Government grants)
abWl ut 18. 企业会计准则第17 号--------借款费用
=kFuJ
x)f (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
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& 19. 企业会计准则第18 号--------所得税
;[Tyt[
(Accounting Standard for Business Enterprises No. 18 - Income taxes)
#&siHHs \ 20. 企业会计准则第19 号--------外币折算
., mPdVof (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
\dV Too 21. 企业会计准则第20 号--------企业合并
v~5<:0dL (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
yXF|Sqv 22. 企业会计准则第21 号--------租赁
,F: =(21 (Accounting Standard for Business Enterprises No. 21 - Leases)
afm_ Rrg[ 23. 企业会计准则第22 号--------金融工具确认和计量
4VFc|g (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
Yz V(nEW 24. 企业会计准则第23 号--------金融资产转移
n`<U"$* (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
{A3 m+_8 25. 企业会计准则第24 号--------套期保值
t!jwY /T (Accounting Standard for Business Enterprises No. 24 - Hedging)
O5;-Om 26. 企业会计准则第25 号--------原保险合同
~zyQ(' (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
0w3b~RJ 27. 企业会计准则第26 号--------再保险合同
Ae3,^ (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
263*: Y 28. 企业会计准则第27 号--------石油天然气开采
v@_in(dk (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
k F - T G3 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
fn1 pa@P (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
:[?!\m%0 and estimates, and correction of errors)
:qnokrGzB 30. 企业会计准则第29 号--------资产负债表日后事项
Cef7+fa (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
`Bu9Nq 31. 企业会计准则第30 号--------财务
报表列报
xO Ig|2^8 (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
Zh,] J ` 32. 企业会计准则第31 号--------现金流量表
\n0gTwiO% (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
XS|mKuMc C 33. 企业会计准则第32 号--------中期财务报告
3bts7<K= (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
k4R4YI"jV 34. 企业会计准则第33 号--------合并财务报表
U ;gp)=JNT (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
qGa<@ b 35. 企业会计准则第34 号--------每股收益
Qa?aL (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
.)`-Hkxa 36. 企业会计准则第35 号--------分部报告
*<k&#D"m (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
o+^Eu}[. 37. 企业会计准则第36 号--------关联方披露
(1 yGg==W. (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
b42QBTeg 38. 企业会计准则第37 号--------金融工具列报
RbAt3k;y (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
{!t=n 39. 企业会计准则第38 号--------首次执行企业会计准则
oKiD8': (Accounting Standard for Business Enterprises No. 38 - First time adoption of
owM mC R Accounting Standards for Business Enterprises)
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