1. 企业会计准则————————-基本准则 TQ2i{e
(Accounting Standard for Business Enterprises - Basic Standard) sK[Nti0
e7wKjt2fy
2. 企业会计准则第1 号————————-存货 zlN+edgY#,
(Accounting Standard for Business Enterprises No. 1 - Inventories) ?xf~!D
u4xA'X'~R
3. 企业会计准则第2 号————————-长期股权投资 3_@G{O)e
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments) _BCT.ual
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4. 企业会计准则第3 号————————-投资性房地产 X[Y#+z4
(Accounting Standard for Business Enterprises No. 3 - Investment properties) I>8Bc
p\)h",RkA
5. 企业会计准则第4 号————————-固定资产 _qk9o
(Accounting Standard for Business Enterprises No. 4 - Fixed assets) ;?#i]Bh>S
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6. 企业会计准则第5 号————————-生物资产 OC`QD5
(Accounting Standard for Business Enterprises No. 5 - Biological assets) <6gU2@1
2voNgY
7. 企业会计准则第6 号————————-无形资产 gZ~y}@Ly
(Accounting Standard for Business Enterprises No. 6 - Intangible assets) OHQ3+WJ
ud!r*E
8. 企业会计准则第7 号————————-非货币性资产:) yW'BrTw
(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets) mrX}\p
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9. 企业会计准则第8 号————————-资产减值 N/`g?B[
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets) l'P[5'.
s')!<E+z\t
10. 企业会计准则第9 号————————-职工薪酬 pvI&-D #}
(Accounting Standard for Business Enterprises No. 9 – Employee compensation ) UYlJO{|a
jWz
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11. 企业会计准则第10 号————————企业年金基金 FUH*]U
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund) WodF -bE
FP0<-9DO
12. 企业会计准则第11 号————————股份支付
T`j
(Accounting Standard for Business Enterprises No. 11 - Share-based payment) )bF)RL
Z
vs*_;vx
13. 企业会计准则第12 号————————债务重组 (d1V1t2r6
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings) [UUM^!1
Di]Iy
14. 企业会计准则第13 号————————或有事项 P2s^=J0
@
(Accounting Standard for Business Enterprises No. 13 - Contingencies) }P7xdQ6
=#J9
15. 企业会计准则第14 号————————收入 (%=lq#,
(Accounting Standard for Business Enterprises No. 14 - Revenue) )G
QD*b
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16. 企业会计准则第15 号————————建造合同 D}3cW2!9
(Accounting Standard for Business Enterprises No. 15 - Construction contracts) N}e(.
GIJV;7~
17. 企业会计准则第16 号————————政府补助 9$}+-Z
(Accounting Standard for Business Enterprises No. 16 - Government grants) c'>8pd
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m
18. 企业会计准则第17 号————————借款费用 $=QNGC2+
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs) h?M'7Lti
6oe$)iV
19. 企业会计准则第18 号————————所得税 C&qDvvk
(Accounting Standard for Business Enterprises No. 18 - Income taxes) \L&qfMjW"Z
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20. 企业会计准则第19 号————————外币折算 &ij^FAM
(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation) jFK9?cLT
u&Ie%@:h9R
21. 企业会计准则第20 号————————企业合并 y$"~^8"z
(Accounting Standard for Business Enterprises No. 20 - Business Combinations) -#:Y+"'
EC:x,i
22. 企业会计准则第21 号————————租赁 `3H?*\<(
(Accounting Standard for Business Enterprises No. 21 - Leases) 7zi^{]
L.R\]+$U2
23. 企业会计准则第22 号————————金融工具确认和计量 $]`'Mi
(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments) k
N
uN4/
_r^G%Mvy|
24. 企业会计准则第23 号————————金融资产转移 u/K)y:ZZ
(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets) AX^3uRQJ
gw*yIZ @3)
25. 企业会计准则第24 号————————套期保值 cftn`:(&8
(Accounting Standard for Business Enterprises No. 24 - Hedging) ACMpm~C8Gu
(>kBmK1Aj
26. 企业会计准则第25 号————————原保险合同 fNmG`Ke
(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts) fM
zAf3
'8((;N|I^
27. 企业会计准则第26 号————————再保险合同 8M5!5Jzv
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) )yz9? ]a
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28. 企业会计准则第27 号————————石油天然气开采 jn#N7%{Mk
(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas) p3'mJ3MA
J,&