1. 企业会计准则————————-基本准则 ==h|+NFa
(Accounting Standard for Business Enterprises - Basic Standard) O:5Rp_?^
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2. 企业会计准则第1 号————————-存货 d4y9AE@k
(Accounting Standard for Business Enterprises No. 1 - Inventories) DD/>{kff
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3. 企业会计准则第2 号————————-长期股权投资 xb+RRTgj
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments) F}6DB*
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4. 企业会计准则第3 号————————-投资性房地产 t
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(Accounting Standard for Business Enterprises No. 3 - Investment properties) 9lZAa8Rx i
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5. 企业会计准则第4 号————————-固定资产 T}L^CU0
(Accounting Standard for Business Enterprises No. 4 - Fixed assets) .pS&0gBo\
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6. 企业会计准则第5 号————————-生物资产 -y&v9OC2-
(Accounting Standard for Business Enterprises No. 5 - Biological assets) %]a
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7. 企业会计准则第6 号————————-无形资产 3d*&':
(Accounting Standard for Business Enterprises No. 6 - Intangible assets) Ow
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8. 企业会计准则第7 号————————-非货币性资产:) ibd$%;bX3
(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets) aN^]bs?R
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9. 企业会计准则第8 号————————-资产减值 54q4CagFq
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets) HE#,(;1i
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10. 企业会计准则第9 号————————-职工薪酬 gk!E$NyE
(Accounting Standard for Business Enterprises No. 9 – Employee compensation ) =jg#fdM
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11. 企业会计准则第10 号————————企业年金基金 DA<F{n.Z:
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund) FAQr~G}
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12. 企业会计准则第11 号————————股份支付 G(U 9rJ9
(Accounting Standard for Business Enterprises No. 11 - Share-based payment) {]wIM^$6+
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13. 企业会计准则第12 号————————债务重组 r\$6'+Si
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings) gM4P j[W
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14. 企业会计准则第13 号————————或有事项 >5)
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(Accounting Standard for Business Enterprises No. 13 - Contingencies) 0HGl f
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15. 企业会计准则第14 号————————收入 bA}AD`5
(Accounting Standard for Business Enterprises No. 14 - Revenue) %KGq*|GUu
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16. 企业会计准则第15 号————————建造合同 ;B&^yj&;
(Accounting Standard for Business Enterprises No. 15 - Construction contracts) `I5O4|K)
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17. 企业会计准则第16 号————————政府补助 &4,WG
(Accounting Standard for Business Enterprises No. 16 - Government grants) "j{i,&Y$_
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18. 企业会计准则第17 号————————借款费用 Og,Y)a;=
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs) 1HMUHZT
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19. 企业会计准则第18 号————————所得税 z{ptm7
(Accounting Standard for Business Enterprises No. 18 - Income taxes) >(X#<`
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20. 企业会计准则第19 号————————外币折算 Q,{^S,s<
(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation) $}t=RW
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21. 企业会计准则第20 号————————企业合并 S_J,[#&
(Accounting Standard for Business Enterprises No. 20 - Business Combinations) t/}L36@+
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22. 企业会计准则第21 号————————租赁 i+g~ Uj}h
(Accounting Standard for Business Enterprises No. 21 - Leases) GL1'Zo
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23. 企业会计准则第22 号————————金融工具确认和计量 Yc^%zxub
(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments) RctU' T
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24. 企业会计准则第23 号————————金融资产转移 3y99O
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(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets) $9K(F~/
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25. 企业会计准则第24 号————————套期保值 ((XE\V\}Z
(Accounting Standard for Business Enterprises No. 24 - Hedging) 089 k.WG
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26. 企业会计准则第25 号————————原保险合同 ?WQNIX4
(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts) !xu9+{-
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27. 企业会计准则第26 号————————再保险合同 YutQ ]zYA.
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) F/>*Ifs
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28. 企业会计准则第27 号————————石油天然气开采 (89Ji'dc
(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas) .u l
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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 w/W7N
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policie and estimates, and correction of errors) gV8"VZg2
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30. 企业会计准则第29 号————————资产负债表日后事项 ^T:gb]i'Qa
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date) gxwo4.,
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31. 企业会计准则第30 号————————财务报表列报 (9 sIA*,}
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements) u)a'
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32. 企业会计准则第31 号————————现金流量表 Tzzq#z&F
(Accounting Standard for Business Enterprises No. 31 - Cash flow statements) d|XmasGN
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33. 企业会计准则第32 号————————中期财务报告 D8%AV;-Y
(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting) 7{e=="#*
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34. 企业会计准则第33 号————————合并财务报表 9'nH2,_
(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements) <_Eg?ePW#
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35. 企业会计准则第34 号————————每股收益 KVkMU?6
(Accounting Standard for Business Enterprises No. 34 - Earnings per share) Kc
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36. 企业会计准则第35 号————————分部报告 im]g(#GnKh
(Accounting Standard for Business Enterprises No. 35 - Segment reporting) 7AwgJb hn
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37. 企业会计准则第36 号————————关联方披露 fuUm}N7
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure Md,pD
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38. 企业会计准则第37 号————————金融工具列报 4nqoZk^R
(AccountingStandard for Business Enterprises No. 37 - Presentation of financialinstruments) ffe1lw%
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39. 企业会计准则第38号————————首次执行企业会计准则 ~6aCfbu%V
(Accounting Standard forBusiness Enterprises No. 38 - First time adoption of Accounting Standards forBusiness Enterprises)
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