1. 企业会计准则————————-基本准则 ^wO_b'@v
(Accounting Standard for Business Enterprises - Basic Standard) 1&% d
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2. 企业会计准则第1 号————————-存货 1V**QSZ1
(Accounting Standard for Business Enterprises No. 1 - Inventories) 1>@]@ST[:
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3. 企业会计准则第2 号————————-长期股权投资 w{r(F`
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments) W\>^[c/
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4. 企业会计准则第3 号————————-投资性房地产 iVq#aXN
(Accounting Standard for Business Enterprises No. 3 - Investment properties) XY!{ g(
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5. 企业会计准则第4 号————————-固定资产 Y*kh$E%<#
(Accounting Standard for Business Enterprises No. 4 - Fixed assets) L
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6. 企业会计准则第5 号————————-生物资产 %89"A'g
(Accounting Standard for Business Enterprises No. 5 - Biological assets) z[5Y
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7. 企业会计准则第6 号————————-无形资产 %;<k(5bhGJ
(Accounting Standard for Business Enterprises No. 6 - Intangible assets) \Z\
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8. 企业会计准则第7 号————————-非货币性资产:)
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(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets) @jE d%W
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9. 企业会计准则第8 号————————-资产减值 IYfV~+P
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets) Ko$ $dkSE
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10. 企业会计准则第9 号————————-职工薪酬 5w,lw
(Accounting Standard for Business Enterprises No. 9 – Employee compensation ) ,#E3,bu6_4
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11. 企业会计准则第10 号————————企业年金基金
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(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund) 6z9R1&~%
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12. 企业会计准则第11 号————————股份支付 o%V
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(Accounting Standard for Business Enterprises No. 11 - Share-based payment) Gg=aK~q6
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13. 企业会计准则第12 号————————债务重组 `7QvwXsH]
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings) }[>RxHd
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14. 企业会计准则第13 号————————或有事项 ;g:
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(Accounting Standard for Business Enterprises No. 13 - Contingencies) lL:KaQ 0E
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15. 企业会计准则第14 号————————收入 9tzoris[~
(Accounting Standard for Business Enterprises No. 14 - Revenue) pBSq%Hy:
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16. 企业会计准则第15 号————————建造合同 CN\|_y
(Accounting Standard for Business Enterprises No. 15 - Construction contracts) o,S!RG&
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17. 企业会计准则第16 号————————政府补助 pau*kMu^}
(Accounting Standard for Business Enterprises No. 16 - Government grants) a&$Zpf!!
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18. 企业会计准则第17 号————————借款费用 IvEMg2f}
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs) %^a]J"Ydi8
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19. 企业会计准则第18 号————————所得税 wXr>p)mP
(Accounting Standard for Business Enterprises No. 18 - Income taxes) vnz[w=U
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20. 企业会计准则第19 号————————外币折算
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(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation) [NHg&R H
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21. 企业会计准则第20 号————————企业合并 p+orBw3
(Accounting Standard for Business Enterprises No. 20 - Business Combinations) 5~@?>)TBv
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22. 企业会计准则第21 号————————租赁 p&i.)/
(Accounting Standard for Business Enterprises No. 21 - Leases) nGq]$h
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23. 企业会计准则第22 号————————金融工具确认和计量 #d7N| 9_
(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments) -Nsk}Rnk*
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24. 企业会计准则第23 号————————金融资产转移 w+t# Yb\7
(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets) M:R8<.{
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25. 企业会计准则第24 号————————套期保值 Of-
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(Accounting Standard for Business Enterprises No. 24 - Hedging) c*N50%=4
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26. 企业会计准则第25 号————————原保险合同 S-isL4D.Z
(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts) 9.xvV|Sp
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27. 企业会计准则第26 号————————再保险合同 [dl+:P:zc
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) ki\B!<uv
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28. 企业会计准则第27 号————————石油天然气开采 9 0X?1
(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas) j*tk(o}qG
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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 rVUUH!
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policie and estimates, and correction of errors) <v]z6B@9!
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30. 企业会计准则第29 号————————资产负债表日后事项 @'*eC}\E
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date) T
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31. 企业会计准则第30 号————————财务报表列报 -7k[Vg?
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements) y|^EGnaE
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32. 企业会计准则第31 号————————现金流量表 (VR"Mi4
(Accounting Standard for Business Enterprises No. 31 - Cash flow statements) (@+h5@J[`I
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33. 企业会计准则第32 号————————中期财务报告 -^yXLa;D
(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting) Yg/}ghF\
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34. 企业会计准则第33 号————————合并财务报表 P^"R4T
(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements) E(_KN[}S
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35. 企业会计准则第34 号————————每股收益
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(Accounting Standard for Business Enterprises No. 34 - Earnings per share) @|BD|{k
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36. 企业会计准则第35 号————————分部报告 _l<mu? "
(Accounting Standard for Business Enterprises No. 35 - Segment reporting) {|z#70
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37. 企业会计准则第36 号————————关联方披露 Kv}k*A% S
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure Zb."*zL
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38. 企业会计准则第37 号————————金融工具列报 $0#6"urG
(AccountingStandard for Business Enterprises No. 37 - Presentation of financialinstruments) (%bE~Q2P*<
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39. 企业会计准则第38号————————首次执行企业会计准则 _5b0wdB
(Accounting Standard forBusiness Enterprises No. 38 - First time adoption of Accounting Standards forBusiness Enterprises)
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