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。
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qft #jR1ti)p 企业会计准则目录
Ng<oz*>U Index for Accounting Standards for Business Enterprises
H=7Nh6v Announced February 2006
!5h@uar Effective 2007 for Listed Companies
3!KEk?I] 1. 企业会计准则---------基本准则
'9q:gFO (Accounting Standard for Business Enterprises - Basic Standard)
Fpf-Fa-K\b 2. 企业会计准则第1 号---------存货
$iAd)2LT (Accounting Standard for Business Enterprises No. 1 - Inventories)
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-%+Xd 3. 企业会计准则第2 号---------长期
股权投资
5_Opx= (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
W &Gt^5 4. 企业会计准则第3 号---------投资性房地产
;CdxKr- d (Accounting Standard for Business Enterprises No. 3 - Investment properties)
e.pq6D5 5. 企业会计准则第4 号---------固定资产
7
`& NB] (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
e' t1.%w 6. 企业会计准则第5 号---------生物资产
LDv>hz o (Accounting Standard for Business Enterprises No. 5 - Biological assets)
N"o+;yR 7. 企业会计准则第6 号---------无形资产
|+(Hia,X (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
&IgH]?t 8. 企业会计准则第7 号---------非货币性资产
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f= P3 H;rLU 9b 92S,W?( (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
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ol 9. 企业会计准则第8 号---------资产减值
[ }bPkD (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
14;lB.$p 10. 企业会计准则第9 号---------职工薪酬
7[u$ !.4{* (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
DANndXQLH 11. 企业会计准则第10 号--------企业年金基金
#R$[ ? fW (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
0}y-DCuQ 12. 企业会计准则第11 号--------股份支付
/QCyA%y (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
GjvTYg~ 13. 企业会计准则第12 号--------债务重组
n"c3C) (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
Di8;Tq 14. 企业会计准则第13 号--------或有事项
# ^oF^! (Accounting Standard for Business Enterprises No. 13 - Contingencies)
+zn207 .` 15. 企业会计准则第14 号--------收入
*Me{G y (Accounting Standard for Business Enterprises No. 14 - Revenue)
1$ G'Kg/ 16. 企业会计准则第15 号--------建造合同
$y&1.caMa (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
o@g /,V $ 17. 企业会计准则第16 号--------政府补助
f$^+;j (Accounting Standard for Business Enterprises No. 16 - Government grants)
v"a.%" oN8 18. 企业会计准则第17 号--------借款费用
K+s
xO/}h (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
bB|P`l L 19. 企业会计准则第18 号--------所得税
b5Pakz=jNM (Accounting Standard for Business Enterprises No. 18 - Income taxes)
K~JXP5`( 20. 企业会计准则第19 号--------外币折算
z ''-AH, (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
]w[T_4 l 21. 企业会计准则第20 号--------企业合并
{Lm%zdk*k (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
IB+) 2 ` 22. 企业会计准则第21 号--------租赁
Jf=$h20x (Accounting Standard for Business Enterprises No. 21 - Leases)
eEG]JH 23. 企业会计准则第22 号--------金融工具确认和计量
PC}m .tE (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
\9t6 #8 24. 企业会计准则第23 号--------金融资产转移
r@m2foaO (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
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h 25. 企业会计准则第24 号--------套期保值
jB-)/8.qk (Accounting Standard for Business Enterprises No. 24 - Hedging)
Z6 vm!#\ 26. 企业会计准则第25 号--------原保险合同
4C {3>BE (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
@Ui dQX"b 27. 企业会计准则第26 号--------再保险合同
CAD:if V (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
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lsS 28. 企业会计准则第27 号--------石油天然气开采
$"&U%3 (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
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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
{Q la4 U (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
ib%x&?|| and estimates, and correction of errors)
.wfN.Z 30. 企业会计准则第29 号--------资产负债表日后事项
W=k%aB?p (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
`e!hT@Xxa 31. 企业会计准则第30 号--------财务
报表列报
"gPAxt (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
rX<gcntv 32. 企业会计准则第31 号--------现金流量表
!bi}9w (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
JrdH6Zg 33. 企业会计准则第32 号--------中期财务报告
WrGz` (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
9
w! G 34. 企业会计准则第33 号--------合并财务报表
8>|@O<2\ (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
KVrK:W--p 35. 企业会计准则第34 号--------每股收益
$ ( gR^L (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
a~-^ $Fzgy 36. 企业会计准则第35 号--------分部报告
mrfc.{`[
(Accounting Standard for Business Enterprises No. 35 - Segment reporting)
HjF Y >(e 37. 企业会计准则第36 号--------关联方披露
!B3lsXLSY (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
FiQx5}MMhu 38. 企业会计准则第37 号--------金融工具列报
\#A=twp (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
S -Y(Vn4 39. 企业会计准则第38 号--------首次执行企业会计准则
3[jk}2R';p (Accounting Standard for Business Enterprises No. 38 - First time adoption of
D@ji1 $K Accounting Standards for Business Enterprises)
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