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。
/=lrdp!a _&.CI6 企业会计准则目录
tE9%;8;H Index for Accounting Standards for Business Enterprises
'2/48j X5 Announced February 2006
4ZQXYwfC| Effective 2007 for Listed Companies
kE UfQLbn 1. 企业会计准则---------基本准则
fJd!;ur)0 (Accounting Standard for Business Enterprises - Basic Standard)
"npj%O<bd 2. 企业会计准则第1 号---------存货
HMS9_#[kE (Accounting Standard for Business Enterprises No. 1 - Inventories)
E{_p&FF 3. 企业会计准则第2 号---------长期
股权投资
9@Cqg5Kx' (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
mj%Iow. 4. 企业会计准则第3 号---------投资性房地产
$a(wM1S4 (Accounting Standard for Business Enterprises No. 3 - Investment properties)
5bH@R@3 m 5. 企业会计准则第4 号---------固定资产
r_-iOxt~5 (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
%S]5wR6;_ 6. 企业会计准则第5 号---------生物资产
CcLP/ (Accounting Standard for Business Enterprises No. 5 - Biological assets)
EbY%:jR 7. 企业会计准则第6 号---------无形资产
4 rw<C07Z (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
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8. 企业会计准则第7 号---------非货币性资产
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/G, <S6|$7{1 ds4ERe / (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
SH<Nt[8C 9. 企业会计准则第8 号---------资产减值
J5mMx)t@ (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
SE;Jl[PgcL 10. 企业会计准则第9 号---------职工薪酬
[wjA8d. (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
U5Q `r7 11. 企业会计准则第10 号--------企业年金基金
*t3fbD (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
S$=])^ dur 12. 企业会计准则第11 号--------股份支付
p3\F1]( Z (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
Z8 1]> 13. 企业会计准则第12 号--------债务重组
!n}"D:L( (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
m.&z:`x[ 14. 企业会计准则第13 号--------或有事项
bEMD2ABm (Accounting Standard for Business Enterprises No. 13 - Contingencies)
DdN{=}A 15. 企业会计准则第14 号--------收入
|*fGG?} (Accounting Standard for Business Enterprises No. 14 - Revenue)
b=wc-nA 16. 企业会计准则第15 号--------建造合同
mKvk6OC (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
#:v|/2 17. 企业会计准则第16 号--------政府补助
{}s7q|$ (Accounting Standard for Business Enterprises No. 16 - Government grants)
|/Ggsfmby 18. 企业会计准则第17 号--------借款费用
("}TW-r~ (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
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yu4! 19. 企业会计准则第18 号--------所得税
(c axl^= (Accounting Standard for Business Enterprises No. 18 - Income taxes)
dTB^6>H 20. 企业会计准则第19 号--------外币折算
bfVKf} (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
@v2_gjRe 21. 企业会计准则第20 号--------企业合并
MIsjTKE (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
^}a..@|%W 22. 企业会计准则第21 号--------租赁
^$FHI_ (Accounting Standard for Business Enterprises No. 21 - Leases)
Z0`Bn5 23. 企业会计准则第22 号--------金融工具确认和计量
H]H*Ouu["e (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
3T'9_v[Y 24. 企业会计准则第23 号--------金融资产转移
}Cvf[H1+ (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
?rKewdGY 25. 企业会计准则第24 号--------套期保值
YiTiJ9jf (Accounting Standard for Business Enterprises No. 24 - Hedging)
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5vmI'E 26. 企业会计准则第25 号--------原保险合同
LS}u6\( (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
z|Q)^ 27. 企业会计准则第26 号--------再保险合同
,ZHIXylZ (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
`%ZM(9T 28. 企业会计准则第27 号--------石油天然气开采
Ovxs+mQ (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
P6!c-\ 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
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