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。
@Nn9-#iW rJ4O_a5/ 企业会计准则目录
fD Index for Accounting Standards for Business Enterprises
$*V:;-H Announced February 2006
[h+MA>%! Effective 2007 for Listed Companies
k]!Fh^O~, 1. 企业会计准则---------基本准则
hW$B; (Accounting Standard for Business Enterprises - Basic Standard)
H-~V:OCB~ 2. 企业会计准则第1 号---------存货
Wp`wIe6 (Accounting Standard for Business Enterprises No. 1 - Inventories)
XMd-r8yYr 3. 企业会计准则第2 号---------长期
股权投资
vcy}ZqWBO (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
~Jrtm7 4. 企业会计准则第3 号---------投资性房地产
Q"n*`#Yt' (Accounting Standard for Business Enterprises No. 3 - Investment properties)
~0,Utqy 5. 企业会计准则第4 号---------固定资产
-@X?~4Idz (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
SH2|xn 6. 企业会计准则第5 号---------生物资产
laG@SV (Accounting Standard for Business Enterprises No. 5 - Biological assets)
5:6as^i:b 7. 企业会计准则第6 号---------无形资产
SCs@Q (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
8Eyi`~cAiH 8. 企业会计准则第7 号---------非货币性资产
yQ-&+16^ f^z~{|%l!
Kv^ez%I ~CgKU8 #;sUAR?] (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
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@ 9. 企业会计准则第8 号---------资产减值
D1o<:jOj (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
kNP.0 10. 企业会计准则第9 号---------职工薪酬
j}7as& (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
=p,+a/* 11. 企业会计准则第10 号--------企业年金基金
+e?mKLw14 (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
4bLk+EY4A 12. 企业会计准则第11 号--------股份支付
/4J2F9:f (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
6FNs4|(d 13. 企业会计准则第12 号--------债务重组
}'mVD^<+ (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
7\m.xWX e 14. 企业会计准则第13 号--------或有事项
P0NGjS|Z{ (Accounting Standard for Business Enterprises No. 13 - Contingencies)
DFKFsu8s 15. 企业会计准则第14 号--------收入
PPSf8-MLW (Accounting Standard for Business Enterprises No. 14 - Revenue)
=r=[e}&9 16. 企业会计准则第15 号--------建造合同
c6FKpdn% (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
c`}-i6 17. 企业会计准则第16 号--------政府补助
?tS=rqc8oW (Accounting Standard for Business Enterprises No. 16 - Government grants)
Y[Jt+p] 18. 企业会计准则第17 号--------借款费用
}#}IR5`=E (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
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19. 企业会计准则第18 号--------所得税
VP[-BK[ (Accounting Standard for Business Enterprises No. 18 - Income taxes)
1T:M?N8J 20. 企业会计准则第19 号--------外币折算
"D0:Y(\ (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
4Kjrk7GAx 21. 企业会计准则第20 号--------企业合并
9s\(yC8h (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
kXimJL_<g 22. 企业会计准则第21 号--------租赁
Ah
:! (Accounting Standard for Business Enterprises No. 21 - Leases)
k
x,9n) 23. 企业会计准则第22 号--------金融工具确认和计量
V
;Kzh$^rk (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
v
Yt-Nx 24. 企业会计准则第23 号--------金融资产转移
(qd $wv^h (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
N!Dc\d=8q] 25. 企业会计准则第24 号--------套期保值
/ *3[9, (Accounting Standard for Business Enterprises No. 24 - Hedging)
8m,PsUp7 26. 企业会计准则第25 号--------原保险合同
H.`>t (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
`L p3snS 27. 企业会计准则第26 号--------再保险合同
[0|g3K!A (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
ngF5ywIG 28. 企业会计准则第27 号--------石油天然气开采
O%? TxzX; (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
Kq!E<|yM 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
sVP[7&vr~ (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
&atT7m and estimates, and correction of errors)
7tWt3 30. 企业会计准则第29 号--------资产负债表日后事项
)zw}+z3st (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
]~S,K}T 31. 企业会计准则第30 号--------财务
报表列报
ly`p)6#R= (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
6<0-GD}M 32. 企业会计准则第31 号--------现金流量表
S%KY%hUt (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
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'b,h 33. 企业会计准则第32 号--------中期财务报告
I)$` @. (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
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34. 企业会计准则第33 号--------合并财务报表
!(\OT (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
"=)i'x"0" 35. 企业会计准则第34 号--------每股收益
_r!''@B (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
w)I!q&`Y 36. 企业会计准则第35 号--------分部报告
Ao%E]M (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
zt/p'khP3 37. 企业会计准则第36 号--------关联方披露
#6g-
{OBv (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
7{=<_ 38. 企业会计准则第37 号--------金融工具列报
&.k'Dj2hf (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
(WT0j 39. 企业会计准则第38 号--------首次执行企业会计准则
:UjHP}s (Accounting Standard for Business Enterprises No. 38 - First time adoption of
Hb&-pR@e\? Accounting Standards for Business Enterprises)
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