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。
{L.0jAwB ,!Ah+x 企业会计准则目录
JqFFI:Q5a Index for Accounting Standards for Business Enterprises
|ukEnjI`u Announced February 2006
b/2t@VlL Effective 2007 for Listed Companies
|ss_< 1. 企业会计准则---------基本准则
K _y;<a] (Accounting Standard for Business Enterprises - Basic Standard)
a*??! 2. 企业会计准则第1 号---------存货
!o>/gI` (Accounting Standard for Business Enterprises No. 1 - Inventories)
UG1^G07s 3. 企业会计准则第2 号---------长期
股权投资
r)h+pga5^E (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
CQ13fu+|6 4. 企业会计准则第3 号---------投资性房地产
Jd)|==yD (Accounting Standard for Business Enterprises No. 3 - Investment properties)
E#ti 5. 企业会计准则第4 号---------固定资产
80 p7+W2m (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
4xg%OH 6. 企业会计准则第5 号---------生物资产
Rrk3
EL (Accounting Standard for Business Enterprises No. 5 - Biological assets)
j>P>MdZtk 7. 企业会计准则第6 号---------无形资产
@'~v~3
$S (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
V=1Y&y 8. 企业会计准则第7 号---------非货币性资产
6kYn5:BhIi C;STJrew
-_A0<A . t[0gN:s n802!d+Tn (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
o- GHAQ 9. 企业会计准则第8 号---------资产减值
'N'EC`R (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
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v@ 10. 企业会计准则第9 号---------职工薪酬
~FDJKGK (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
Jf4D">h 11. 企业会计准则第10 号--------企业年金基金
'rU5VrK (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
WM*7p;t@) 12. 企业会计准则第11 号--------股份支付
2sWM(S
N (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
rN_\tulOF 13. 企业会计准则第12 号--------债务重组
d94Lc-kq^ (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
WEWNFTI 14. 企业会计准则第13 号--------或有事项
qI KVu_ (Accounting Standard for Business Enterprises No. 13 - Contingencies)
}0c'hWMZ} 15. 企业会计准则第14 号--------收入
F8/4PB8- (Accounting Standard for Business Enterprises No. 14 - Revenue)
:8
\z 0 16. 企业会计准则第15 号--------建造合同
P(qUx9 (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
Smg,1,= 17. 企业会计准则第16 号--------政府补助
JAc-5e4 (Accounting Standard for Business Enterprises No. 16 - Government grants)
:C>slxY 18. 企业会计准则第17 号--------借款费用
'TezUBRAz (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
|)yO]pB: 19. 企业会计准则第18 号--------所得税
1j3mTP (Accounting Standard for Business Enterprises No. 18 - Income taxes)
BWz*!( 20. 企业会计准则第19 号--------外币折算
O,XVA (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
M0 =K#/ 21. 企业会计准则第20 号--------企业合并
OG/R6k. (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
53@*GXzE 22. 企业会计准则第21 号--------租赁
beN0?G (Accounting Standard for Business Enterprises No. 21 - Leases)
n$B=Vt, 23. 企业会计准则第22 号--------金融工具确认和计量
AfFFu\ (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
7n}J}8Y*U2 24. 企业会计准则第23 号--------金融资产转移
lc#su$xR> (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
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5S1ndq 25. 企业会计准则第24 号--------套期保值
O-5H7Kd- (Accounting Standard for Business Enterprises No. 24 - Hedging)
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Qc 26. 企业会计准则第25 号--------原保险合同
jt=mK,% (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
)>C,y`, 27. 企业会计准则第26 号--------再保险合同
eBBqF!WDb (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
@6(4}&sEdm 28. 企业会计准则第27 号--------石油天然气开采
.@.O*n#K (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
_}{C?611c 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
$x#Y\dpS (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
fg^$F9@ and estimates, and correction of errors)
Z^>{bW 30. 企业会计准则第29 号--------资产负债表日后事项
,o*x\jrGw (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
F@)wi0 31. 企业会计准则第30 号--------财务
报表列报
pma'C\b> (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
349W0>eOT 32. 企业会计准则第31 号--------现金流量表
pa4
zSl (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
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J> 33. 企业会计准则第32 号--------中期财务报告
ENr\+{{% (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
}&bO;o&> 34. 企业会计准则第33 号--------合并财务报表
fiES6VL (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
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\ct 35. 企业会计准则第34 号--------每股收益
(
O
"Wa (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
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36. 企业会计准则第35 号--------分部报告
Qis[j-?: (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
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jp 37. 企业会计准则第36 号--------关联方披露
n&pi (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
71Q-_Hi 38. 企业会计准则第37 号--------金融工具列报
*[9FPya (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
Q+$+{g-8 39. 企业会计准则第38 号--------首次执行企业会计准则
vB
hpD (Accounting Standard for Business Enterprises No. 38 - First time adoption of
3#!}W#xv Accounting Standards for Business Enterprises)
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