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。
yk0tA A"B#t" 企业会计准则目录
C'y4 ~7 Index for Accounting Standards for Business Enterprises
pCf9"LLer Announced February 2006
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{Gr"lOi*@ 1. 企业会计准则---------基本准则
{#.<hPXn (Accounting Standard for Business Enterprises - Basic Standard)
>\!G43Q= 2. 企业会计准则第1 号---------存货
"
Xg~1)% (Accounting Standard for Business Enterprises No. 1 - Inventories)
"{S6iH)]8 3. 企业会计准则第2 号---------长期
股权投资
fsl
ZJE (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
PNz]L 4. 企业会计准则第3 号---------投资性房地产
4tEAi4H|`@ (Accounting Standard for Business Enterprises No. 3 - Investment properties)
_l"=#i@L 5. 企业会计准则第4 号---------固定资产
hj=qWGRgI (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
85f:!p 6. 企业会计准则第5 号---------生物资产
VA>0Y (Accounting Standard for Business Enterprises No. 5 - Biological assets)
i zYC0T9 7. 企业会计准则第6 号---------无形资产
$bDaZGy (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
dB)-qL8,2 8. 企业会计准则第7 号---------非货币性资产
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_!_^B (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
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STegz 9. 企业会计准则第8 号---------资产减值
V'tqsKQ! (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
~ulcLvm:i 10. 企业会计准则第9 号---------职工薪酬
48Jt5Jz_ (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
&mW7FR'( 11. 企业会计准则第10 号--------企业年金基金
3RX9LJGX (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
m68>` 12. 企业会计准则第11 号--------股份支付
Ge @qvP_ (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
ZC%;5O` 13. 企业会计准则第12 号--------债务重组
{!j)j6(NY (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
.l hS 14. 企业会计准则第13 号--------或有事项
ny%$BQM= (Accounting Standard for Business Enterprises No. 13 - Contingencies)
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%ewxF 15. 企业会计准则第14 号--------收入
0x,**6 (Accounting Standard for Business Enterprises No. 14 - Revenue)
2z.~K&+x 16. 企业会计准则第15 号--------建造合同
jo?[M (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
_s+G02/q1 17. 企业会计准则第16 号--------政府补助
3GNcnb (Accounting Standard for Business Enterprises No. 16 - Government grants)
}$'XV. 18. 企业会计准则第17 号--------借款费用
#K`0b$ (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
)@p?4XsT4J 19. 企业会计准则第18 号--------所得税
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(Accounting Standard for Business Enterprises No. 18 - Income taxes)
kS35X)- 20. 企业会计准则第19 号--------外币折算
E]v]fy" (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
k+%&dEE|vH 21. 企业会计准则第20 号--------企业合并
S[gACEZ = (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
Qcks:|5 22. 企业会计准则第21 号--------租赁
o%f:BJS (Accounting Standard for Business Enterprises No. 21 - Leases)
D66NF;7q 23. 企业会计准则第22 号--------金融工具确认和计量
oeZUd}P (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
?K;l 5$?% 24. 企业会计准则第23 号--------金融资产转移
@( \R@`# (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
5*f54g"' 25. 企业会计准则第24 号--------套期保值
Z^}[CQ&Am (Accounting Standard for Business Enterprises No. 24 - Hedging)
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f/q 26. 企业会计准则第25 号--------原保险合同
+~BP~ (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
@}19:A<' 27. 企业会计准则第26 号--------再保险合同
z(8G=C (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
Q)y5'u qZ 28. 企业会计准则第27 号--------石油天然气开采
#?k</~s6M` (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
BsA'r+ho?H 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
6:L2oW 6}{ (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
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6=Y and estimates, and correction of errors)
]=%6n@z' 30. 企业会计准则第29 号--------资产负债表日后事项
eX>*}pI (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
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>[ 31. 企业会计准则第30 号--------财务
报表列报
w[D]\>QHa (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
.P`QCH;Ih 32. 企业会计准则第31 号--------现金流量表
'
tHa5` (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
vBJxhK- 33. 企业会计准则第32 号--------中期财务报告
BVj(Q}f8 (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
9R2"(.U 34. 企业会计准则第33 号--------合并财务报表
1<fW .Q) (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
@ZjO#%Ep/ 35. 企业会计准则第34 号--------每股收益
@tPr\F (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
"OA{[)fw" 36. 企业会计准则第35 号--------分部报告
Qclq^|O0 (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
/M::x+/T 37. 企业会计准则第36 号--------关联方披露
vG.KSA (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
%LzARTX 38. 企业会计准则第37 号--------金融工具列报
K9.Gjw (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
^a`3)WBv8 39. 企业会计准则第38 号--------首次执行企业会计准则
Ue60Mf (Accounting Standard for Business Enterprises No. 38 - First time adoption of
QxA( *1 Accounting Standards for Business Enterprises)
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