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。
:}_hz ) :uYZ1O 企业会计准则目录
~2*LWH*@ Index for Accounting Standards for Business Enterprises
10Eun } Announced February 2006
7"|
Qmyb Effective 2007 for Listed Companies
>|S@twy 1. 企业会计准则---------基本准则
=*fq5v (Accounting Standard for Business Enterprises - Basic Standard)
TqJ @l 2. 企业会计准则第1 号---------存货
EI=~*&t (Accounting Standard for Business Enterprises No. 1 - Inventories)
{)Wf[2zJ 3. 企业会计准则第2 号---------长期
股权投资
|2'WSAWG (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
Q7y'0s 4. 企业会计准则第3 号---------投资性房地产
D@p{EH (Accounting Standard for Business Enterprises No. 3 - Investment properties)
)i /w:g> 5. 企业会计准则第4 号---------固定资产
'n h^; (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
JOuy_n 6. 企业会计准则第5 号---------生物资产
2:Yvr_L (Accounting Standard for Business Enterprises No. 5 - Biological assets)
e,Cc.T\o 7. 企业会计准则第6 号---------无形资产
:G6CWE (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
W(s5mX,Kv 8. 企业会计准则第7 号---------非货币性资产
~;?mD/0k p+g=Z<?`
.?:#<=1 r?)1)?JnHe MO0t (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
<5L99<E 9. 企业会计准则第8 号---------资产减值
\asn^V@"zz (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
{zZ)JWM<w 10. 企业会计准则第9 号---------职工薪酬
`Fcr`[ (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
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AWn 1vFc 11. 企业会计准则第10 号--------企业年金基金
KxErWP% (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
-
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? 12. 企业会计准则第11 号--------股份支付
wMkHx3XD (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
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7sq 13. 企业会计准则第12 号--------债务重组
RQ0^
1
R (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
UD14q~ (1Z 14. 企业会计准则第13 号--------或有事项
wYe;xk`> (Accounting Standard for Business Enterprises No. 13 - Contingencies)
Yv=L'0K& 15. 企业会计准则第14 号--------收入
7x.j:{2 (Accounting Standard for Business Enterprises No. 14 - Revenue)
NcbW"Qv3 16. 企业会计准则第15 号--------建造合同
n^1BtP0! (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
=zH)R0!eG 17. 企业会计准则第16 号--------政府补助
O!>#q4&] (Accounting Standard for Business Enterprises No. 16 - Government grants)
!hJ!ck]M 18. 企业会计准则第17 号--------借款费用
`i|!wD,=\ (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
8'E7Uj 19. 企业会计准则第18 号--------所得税
oM1C/=8
(Accounting Standard for Business Enterprises No. 18 - Income taxes)
?Xpk"N7 20. 企业会计准则第19 号--------外币折算
2iKteJ@h) (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
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_cx 21. 企业会计准则第20 号--------企业合并
5OPvy,e6 (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
}#tbK 2[ 22. 企业会计准则第21 号--------租赁
\DlMOG (Accounting Standard for Business Enterprises No. 21 - Leases)
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5| 23. 企业会计准则第22 号--------金融工具确认和计量
pzt<[; (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
$$Tf1hIg 24. 企业会计准则第23 号--------金融资产转移
cY+fZ= (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
AaU!a 25. 企业会计准则第24 号--------套期保值
uo?R;fX26 (Accounting Standard for Business Enterprises No. 24 - Hedging)
}@.@k6`n 26. 企业会计准则第25 号--------原保险合同
/\qzTo (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
mph9/ %]S 27. 企业会计准则第26 号--------再保险合同
{oAD;m` (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
`_.:O,^n^ 28. 企业会计准则第27 号--------石油天然气开采
8 # BR\ (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
[g`4$_9S 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
2f{p$YIt (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
>;"%Db and estimates, and correction of errors)
Vo[.^0 30. 企业会计准则第29 号--------资产负债表日后事项
Vxo?%Dj (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
'k}w|gNB 31. 企业会计准则第30 号--------财务
报表列报
hKhad8 (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
@/N]_2@8; 32. 企业会计准则第31 号--------现金流量表
Za
?BpV~ (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
8LF=l1=~ 33. 企业会计准则第32 号--------中期财务报告
K}N~KDW R| (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
p< pGqW 34. 企业会计准则第33 号--------合并财务报表
<
}.!G>X (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
Z6M
qcAJ3j 35. 企业会计准则第34 号--------每股收益
s(Wys^[g (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
"PS ) "t 36. 企业会计准则第35 号--------分部报告
*yHz#u' (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
?ecR9X k 37. 企业会计准则第36 号--------关联方披露
$mf O:% (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
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Gv7- 38. 企业会计准则第37 号--------金融工具列报
x8c>2w;6x^ (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
J!|R1 39. 企业会计准则第38 号--------首次执行企业会计准则
N/#x (Accounting Standard for Business Enterprises No. 38 - First time adoption of
KbciRRf!k Accounting Standards for Business Enterprises)
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