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。
\M-OC5fQv khd4ue$ 企业会计准则目录
xSu > Index for Accounting Standards for Business Enterprises
[]T8k9g/- Announced February 2006
\2z>?i) Effective 2007 for Listed Companies
[F7hu7zY8 1. 企业会计准则---------基本准则
Ys7]B9/1O (Accounting Standard for Business Enterprises - Basic Standard)
I1J-)R+ 2. 企业会计准则第1 号---------存货
*1"+%Z^ (Accounting Standard for Business Enterprises No. 1 - Inventories)
tJmTBsn 3. 企业会计准则第2 号---------长期
股权投资
6u%&<")4HP (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
+C)~bb* 4. 企业会计准则第3 号---------投资性房地产
/wv0i3_e
(Accounting Standard for Business Enterprises No. 3 - Investment properties)
7 8,n%=nG 5. 企业会计准则第4 号---------固定资产
gGuO (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
.\mj4*?/ 6. 企业会计准则第5 号---------生物资产
EM_d8o)`B (Accounting Standard for Business Enterprises No. 5 - Biological assets)
@)}L~lb[) 7. 企业会计准则第6 号---------无形资产
!x)R=Z/C (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
ry]l.@o; 8. 企业会计准则第7 号---------非货币性资产
TqQ[_RKg2 e+|sSp A kx CSs7J/ Rb;'O89Hj@ {RPI]DcO/ (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
I+(nu47ZT 9. 企业会计准则第8 号---------资产减值
K NOIZj (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
C#pjmT_ 10. 企业会计准则第9 号---------职工薪酬
3' 'me (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
<ZW-QN4 11. 企业会计准则第10 号--------企业年金基金
YkADk9fE (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
FTldR;}( 12. 企业会计准则第11 号--------股份支付
o;*Q}Gr<M (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
b2*TgnRq 13. 企业会计准则第12 号--------债务重组
dWW.Y*339 (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
C,zohlpC 14. 企业会计准则第13 号--------或有事项
'fW-Y!k% (Accounting Standard for Business Enterprises No. 13 - Contingencies)
4e 15. 企业会计准则第14 号--------收入
BLFdHB.$T (Accounting Standard for Business Enterprises No. 14 - Revenue)
8,|k ao: 16. 企业会计准则第15 号--------建造合同
l"]V6!-U (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
F[MFx^sT{ 17. 企业会计准则第16 号--------政府补助
R!1p^~/ (Accounting Standard for Business Enterprises No. 16 - Government grants)
=lSNs 18. 企业会计准则第17 号--------借款费用
r|Z{-*` (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
{G-kNU 19. 企业会计准则第18 号--------所得税
cb bFw (Accounting Standard for Business Enterprises No. 18 - Income taxes)
h`KU\X )A 20. 企业会计准则第19 号--------外币折算
3gzXbP, (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
8EY:tzw 21. 企业会计准则第20 号--------企业合并
qSQ~D(tO (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
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1dh 22. 企业会计准则第21 号--------租赁
L.IlBjD (Accounting Standard for Business Enterprises No. 21 - Leases)
1x^GWtRp 23. 企业会计准则第22 号--------金融工具确认和计量
V6Dbd"
i9 (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
8k79&| 24. 企业会计准则第23 号--------金融资产转移
:KO2| v\ (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
f
mGc^d|= 25. 企业会计准则第24 号--------套期保值
6B
-16 (Accounting Standard for Business Enterprises No. 24 - Hedging)
`h;[TtIX4 26. 企业会计准则第25 号--------原保险合同
2SLU:=<3 (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
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G 27. 企业会计准则第26 号--------再保险合同
'q.!|G2U (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
\NC3'G:Ii 28. 企业会计准则第27 号--------石油天然气开采
u:EiwRW (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
^Dx&|UwiZa 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
w
= KPT''! (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
GthYzd:'hJ and estimates, and correction of errors)
adw2x pj 30. 企业会计准则第29 号--------资产负债表日后事项
$!Dpj
N (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
11lsf/IP 31. 企业会计准则第30 号--------财务
报表列报
Dh*n!7lD` (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
zreU')a 32. 企业会计准则第31 号--------现金流量表
0IpmRH/ (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
s`UJ1eJ 33. 企业会计准则第32 号--------中期财务报告
@pxcpXCy (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
gZ5 |UR< 34. 企业会计准则第33 号--------合并财务报表
hOeRd#AQK (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
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lS{ 35. 企业会计准则第34 号--------每股收益
i9$
Av (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
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:dTz 36. 企业会计准则第35 号--------分部报告
bZ6+,J (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
3a|\dav% 37. 企业会计准则第36 号--------关联方披露
Ep}s}Stlr} (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
W8<%[-r 38. 企业会计准则第37 号--------金融工具列报
-YE^zzh (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
54/=G(F 39. 企业会计准则第38 号--------首次执行企业会计准则
IK]d3owA (Accounting Standard for Business Enterprises No. 38 - First time adoption of
<uJ@:oWG7 Accounting Standards for Business Enterprises)
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