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。
%[]"QbF? T-a&e9B 企业会计准则目录
ZnvEv;P Index for Accounting Standards for Business Enterprises
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E-UB -"6 Effective 2007 for Listed Companies
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\O 1. 企业会计准则---------基本准则
:3KO6/+ (Accounting Standard for Business Enterprises - Basic Standard)
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HAZ2/\ 2. 企业会计准则第1 号---------存货
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(Accounting Standard for Business Enterprises No. 1 - Inventories)
xwTijSj 3. 企业会计准则第2 号---------长期
股权投资
>Z#uFt0<Pm (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
k$e D(cW$ 4. 企业会计准则第3 号---------投资性房地产
%`xV'2H (Accounting Standard for Business Enterprises No. 3 - Investment properties)
#4P8Rzl$/ 5. 企业会计准则第4 号---------固定资产
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iw (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
J+ Jt4 6. 企业会计准则第5 号---------生物资产
&Ki>h (Accounting Standard for Business Enterprises No. 5 - Biological assets)
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#%d 7. 企业会计准则第6 号---------无形资产
]b4pI*:$I (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
2y3?!^$ 8. 企业会计准则第7 号---------非货币性资产
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,>D ja59 )R jb/3*! @GN(]t&3 (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
YV5Yx-+3w$ 9. 企业会计准则第8 号---------资产减值
r5t;'eCea (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
H@K#|A=a 10. 企业会计准则第9 号---------职工薪酬
S5uJX#*; (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
uQH%.A 11. 企业会计准则第10 号--------企业年金基金
To3^L_v" (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
B4`2.yRis 12. 企业会计准则第11 号--------股份支付
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\uJu (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
LtC~)R 13. 企业会计准则第12 号--------债务重组
fv|]= e (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
!Tv?%? 2l 14. 企业会计准则第13 号--------或有事项
-glugVq (Accounting Standard for Business Enterprises No. 13 - Contingencies)
<^d!Vzr] 15. 企业会计准则第14 号--------收入
3(1]FKZtt (Accounting Standard for Business Enterprises No. 14 - Revenue)
<f%ujrX 16. 企业会计准则第15 号--------建造合同
b<[jaI0 (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
3^{8_^I 17. 企业会计准则第16 号--------政府补助
EJ1Bq>u7 (Accounting Standard for Business Enterprises No. 16 - Government grants)
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"R7JjH 18. 企业会计准则第17 号--------借款费用
Fj
S%n$ (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
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7*3@f 19. 企业会计准则第18 号--------所得税
?Phk~ jE (Accounting Standard for Business Enterprises No. 18 - Income taxes)
4w'lu"U 20. 企业会计准则第19 号--------外币折算
3)}(M (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
\Ke8W,)ew 21. 企业会计准则第20 号--------企业合并
TI}}1ScA' (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
0s1'pA' 22. 企业会计准则第21 号--------租赁
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Sv-;!y (Accounting Standard for Business Enterprises No. 21 - Leases)
59.$ULQVMY 23. 企业会计准则第22 号--------金融工具确认和计量
v2d<o[[C (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
Y=r!2u6r~ 24. 企业会计准则第23 号--------金融资产转移
)D;*DUtMVm (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
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( 25. 企业会计准则第24 号--------套期保值
`)T&~2n (Accounting Standard for Business Enterprises No. 24 - Hedging)
#,G1R7 26. 企业会计准则第25 号--------原保险合同
Bp
:~bHf (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
cgyp5\*>+ 27. 企业会计准则第26 号--------再保险合同
ny)]GvxI (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
C\7u<2c 28. 企业会计准则第27 号--------石油天然气开采
j.DHqHx (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
qP7G[%=v 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
3?Lgtkb8 (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
S.{fDcM and estimates, and correction of errors)
k}GjD2m 30. 企业会计准则第29 号--------资产负债表日后事项
#<4--$Xo (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
|XRImeF'd 31. 企业会计准则第30 号--------财务
报表列报
k0L] R5W (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
o]<jZ_|gB 32. 企业会计准则第31 号--------现金流量表
^5>s7SGB" (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
JBz}|MD 33. 企业会计准则第32 号--------中期财务报告
-IadHX}]t (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
$xT1 1 ^ 34. 企业会计准则第33 号--------合并财务报表
pV7N byb4 (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
/Y,r@D 35. 企业会计准则第34 号--------每股收益
n#4Gv|{XMD (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
61} i5o 36. 企业会计准则第35 号--------分部报告
!siWEzw (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
&f-hG3/M 37. 企业会计准则第36 号--------关联方披露
%]!adro~ (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
=Q-k'= 6\ 38. 企业会计准则第37 号--------金融工具列报
`?"6l5d.] (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
WWNu:, 39. 企业会计准则第38 号--------首次执行企业会计准则
P>(P2~$Y" (Accounting Standard for Business Enterprises No. 38 - First time adoption of
>.e+S?o Accounting Standards for Business Enterprises)
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