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。
"#^MUQ!a ru.5fQU 企业会计准则目录
Xer@A;c Index for Accounting Standards for Business Enterprises
H;_yRUY9 Announced February 2006
K6\` __mLf Effective 2007 for Listed Companies
+KK$0pL 1. 企业会计准则---------基本准则
_ P ,@ (Accounting Standard for Business Enterprises - Basic Standard)
jThbeY[ 2. 企业会计准则第1 号---------存货
(;o*eFC F (Accounting Standard for Business Enterprises No. 1 - Inventories)
D\L!F6taS 3. 企业会计准则第2 号---------长期
股权投资
_pDjg%A>n (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
~bU7QLr 4. 企业会计准则第3 号---------投资性房地产
" mj^+u- (Accounting Standard for Business Enterprises No. 3 - Investment properties)
H;vZm[\0N- 5. 企业会计准则第4 号---------固定资产
Z-Wfcnk (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
HR{s&ho 6. 企业会计准则第5 号---------生物资产
vx 0UoKX (Accounting Standard for Business Enterprises No. 5 - Biological assets)
mPt)pn!rA 7. 企业会计准则第6 号---------无形资产
:=g.o;(/N (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
=
TcOn Qj 8. 企业会计准则第7 号---------非货币性资产
:uCdq`SaQl p,
#6
@*
4!%]fg}Um vb
=CFV# ~@c-* (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
u]vPy
ria 9. 企业会计准则第8 号---------资产减值
mX_)b>iW (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
IvU{Xm"qB 10. 企业会计准则第9 号---------职工薪酬
HFh /$VM (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
fp !:u 11. 企业会计准则第10 号--------企业年金基金
(9.yOc4 (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
tW6#e(^l6 12. 企业会计准则第11 号--------股份支付
~
l )t|'6 (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
4
eh=f!(+ 13. 企业会计准则第12 号--------债务重组
`"<2)yq? (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
t{(Mf2GR1
14. 企业会计准则第13 号--------或有事项
rZC3\,W (Accounting Standard for Business Enterprises No. 13 - Contingencies)
P.4E{.)( 15. 企业会计准则第14 号--------收入
Xz1c6mX|o (Accounting Standard for Business Enterprises No. 14 - Revenue)
mZoD033H 16. 企业会计准则第15 号--------建造合同
aPBX=;( (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
|'w^ n 17. 企业会计准则第16 号--------政府补助
ZJXqCo7O (Accounting Standard for Business Enterprises No. 16 - Government grants)
Kdt|i93 18. 企业会计准则第17 号--------借款费用
h%b hrkD (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
3"i% { 19. 企业会计准则第18 号--------所得税
v5Y@O|i# (Accounting Standard for Business Enterprises No. 18 - Income taxes)
U1\MA6pXW 20. 企业会计准则第19 号--------外币折算
I)[B9rbe (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
)+GX<2_ 21. 企业会计准则第20 号--------企业合并
RK)l8c} (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
&l^n4 22. 企业会计准则第21 号--------租赁
]Y5dl;xrM) (Accounting Standard for Business Enterprises No. 21 - Leases)
*,jqE9:O
23. 企业会计准则第22 号--------金融工具确认和计量
NhlJ3/J j (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
x-~-nn\O 24. 企业会计准则第23 号--------金融资产转移
~I)uWo (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
GVp 25. 企业会计准则第24 号--------套期保值
@,6ST0xT ( (Accounting Standard for Business Enterprises No. 24 - Hedging)
yV_
L/,6}D 26. 企业会计准则第25 号--------原保险合同
XARSGAuw (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
i+U51t< 27. 企业会计准则第26 号--------再保险合同
M)=|<h"F (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
Ar~{= X 28. 企业会计准则第27 号--------石油天然气开采
"'aqb~j^ (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
KZ\dB;W<| 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
_W+Q3Jx-( (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
7,su f }= and estimates, and correction of errors)
o[{&!t 30. 企业会计准则第29 号--------资产负债表日后事项
MgP{W=h2 (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
/'`6
;
uRN 31. 企业会计准则第30 号--------财务
报表列报
g^n;IE$B (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
#Y: ~UVV 32. 企业会计准则第31 号--------现金流量表
[Yoa"K (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
Ns~g+C9 33. 企业会计准则第32 号--------中期财务报告
[J:zE&aj (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
uE"2kn 34. 企业会计准则第33 号--------合并财务报表
qa;EI ;
8 (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
g5<ZS3tQ 35. 企业会计准则第34 号--------每股收益
}!knU3J (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
Jmy)J!ib* 36. 企业会计准则第35 号--------分部报告
o3= .T+B (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
xO gq-@` 37. 企业会计准则第36 号--------关联方披露
$l43>e{E (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
r'PE5xqF 38. 企业会计准则第37 号--------金融工具列报
_X?y,# (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
9<~,n1b>x 39. 企业会计准则第38 号--------首次执行企业会计准则
QS%,7'EG (Accounting Standard for Business Enterprises No. 38 - First time adoption of
(V^
QQ !: Accounting Standards for Business Enterprises)
>+f'!*%7He ndB@J*Imu