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。
-U(T }r6SV%]: 企业会计准则目录
auqM>yx Index for Accounting Standards for Business Enterprises
]C-hl}iq Announced February 2006
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Effective 2007 for Listed Companies
[Zk|s9 1. 企业会计准则---------基本准则
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=m=`| Bn 2. 企业会计准则第1 号---------存货
;Id%{1 (Accounting Standard for Business Enterprises No. 1 - Inventories)
h&||Ql1 3. 企业会计准则第2 号---------长期
股权投资
!j6]k^ra (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
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/ 4. 企业会计准则第3 号---------投资性房地产
O2?ye 4uq (Accounting Standard for Business Enterprises No. 3 - Investment properties)
](4V3w. 5. 企业会计准则第4 号---------固定资产
|0ahvsrtW (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
X~GnK>R 6. 企业会计准则第5 号---------生物资产
6|t4\' (Accounting Standard for Business Enterprises No. 5 - Biological assets)
[ XjJsk, 7. 企业会计准则第6 号---------无形资产
;=Jj{FoG% (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
NA>h$N 8. 企业会计准则第7 号---------非货币性资产
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(Yfup SJ;u,XyWn (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
a1B_w#?8 9. 企业会计准则第8 号---------资产减值
*[(O&L&0 (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
V=BF"S;-' 10. 企业会计准则第9 号---------职工薪酬
tWD~|<\. ) (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
1Dg\\aUk 11. 企业会计准则第10 号--------企业年金基金
ScYw3i (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
/pZLt)=P 12. 企业会计准则第11 号--------股份支付
0~Ot (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
a;D{P`%n 13. 企业会计准则第12 号--------债务重组
at${^,& (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
)V%xbDd S 14. 企业会计准则第13 号--------或有事项
IL?3>$, (Accounting Standard for Business Enterprises No. 13 - Contingencies)
R3<>]/1p|P 15. 企业会计准则第14 号--------收入
~T9%%W[ (Accounting Standard for Business Enterprises No. 14 - Revenue)
Gvw4ot/ 16. 企业会计准则第15 号--------建造合同
hWwh`Vw% (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
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17. 企业会计准则第16 号--------政府补助
N\1!)b (Accounting Standard for Business Enterprises No. 16 - Government grants)
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Ig)h-w? 18. 企业会计准则第17 号--------借款费用
>nkd U (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
ge9j:S{ 19. 企业会计准则第18 号--------所得税
>XjSVRO (Accounting Standard for Business Enterprises No. 18 - Income taxes)
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