1. 企业会计准则————————-基本准则 #bLeK
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(Accounting Standard for Business Enterprises - Basic Standard) +xtR`Y"
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2. 企业会计准则第1 号————————-存货 y3C$%yv0
(Accounting Standard for Business Enterprises No. 1 - Inventories) }+f@$L
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3. 企业会计准则第2 号————————-长期股权投资 %!1:BQ,p,i
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments) .W%{j()op
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4. 企业会计准则第3 号————————-投资性房地产 yq>3IS4O
(Accounting Standard for Business Enterprises No. 3 - Investment properties) >U$,/_uMNW
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5. 企业会计准则第4 号————————-固定资产 <)(STo
(Accounting Standard for Business Enterprises No. 4 - Fixed assets) eJ!a8
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6. 企业会计准则第5 号————————-生物资产 u_U51C\rb
(Accounting Standard for Business Enterprises No. 5 - Biological assets) 21U,!
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7. 企业会计准则第6 号————————-无形资产 I6FglVQ6
(Accounting Standard for Business Enterprises No. 6 - Intangible assets) N~ XzgI
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8. 企业会计准则第7 号————————-非货币性资产:) Lw.N3!e
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(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
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9. 企业会计准则第8 号————————-资产减值 < F Cr
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(Accounting Standard for Business Enterprises No. 8 - Impairment of assets) X/nb7_M
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10. 企业会计准则第9 号————————-职工薪酬 scUWI"
(Accounting Standard for Business Enterprises No. 9 – Employee compensation ) `W[oLQ
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11. 企业会计准则第10 号————————企业年金基金 8ESBui3;
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund) S<LHNZu|^A
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12. 企业会计准则第11 号————————股份支付 |nj%G<
(Accounting Standard for Business Enterprises No. 11 - Share-based payment) C@L:m1fz
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13. 企业会计准则第12 号————————债务重组 o^},L?
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings) .yF7{/
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14. 企业会计准则第13 号————————或有事项 8<uKzb(O:
(Accounting Standard for Business Enterprises No. 13 - Contingencies) vV|u+v{
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15. 企业会计准则第14 号————————收入 R
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(Accounting Standard for Business Enterprises No. 14 - Revenue) QS y=JC9
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16. 企业会计准则第15 号————————建造合同 M(S:&GOU
(Accounting Standard for Business Enterprises No. 15 - Construction contracts) W$P)fPU'
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17. 企业会计准则第16 号————————政府补助 C(_xqn
(Accounting Standard for Business Enterprises No. 16 - Government grants) ?!-2G
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18. 企业会计准则第17 号————————借款费用 69 ,;=
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs) t1.5hsp
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19. 企业会计准则第18 号————————所得税 o% !a
(Accounting Standard for Business Enterprises No. 18 - Income taxes) w.Ft-RXA W
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20. 企业会计准则第19 号————————外币折算 !K1[o'o#
(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation) f|_iHY
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21. 企业会计准则第20 号————————企业合并 Ohnd:8E
(Accounting Standard for Business Enterprises No. 20 - Business Combinations) (6fh[eK86
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22. 企业会计准则第21 号————————租赁 t8 #&bUX
(Accounting Standard for Business Enterprises No. 21 - Leases) p}}o#a~V),
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23. 企业会计准则第22 号————————金融工具确认和计量 +X0?bVT
(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments) uQ{ &x6.1
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24. 企业会计准则第23 号————————金融资产转移 N/mTG2'<
(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets) c ++tk4
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25. 企业会计准则第24 号————————套期保值 a4L8MgF&$-
(Accounting Standard for Business Enterprises No. 24 - Hedging) FU~ Ip
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26. 企业会计准则第25 号————————原保险合同 3j(GcR9
(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts) X)xQKkL0
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27. 企业会计准则第26 号————————再保险合同 u-At k-
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(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) J(VJMS;_
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28. 企业会计准则第27 号————————石油天然气开采 +EJIYvkFm
(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas) '$PiyM|V
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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 -Yy,L%E]F:
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policie and estimates, and correction of errors) *obBo6!zM
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30. 企业会计准则第29 号————————资产负债表日后事项 ub6=^`>h
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date) @]t} bF]
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31. 企业会计准则第30 号————————财务报表列报 1pVagLlb:7
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements) _1f!9ghT\
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32. 企业会计准则第31 号————————现金流量表 E=3<F_3W
(Accounting Standard for Business Enterprises No. 31 - Cash flow statements) CYmwT>P+*4
学会计论坛bbs.xuekuaiji.com q<yp6Q3^
33. 企业会计准则第32 号————————中期财务报告 yNP
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(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting) NSUw7hnWvz
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34. 企业会计准则第33 号————————合并财务报表 Mk7,:S
(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements) Zx7Y ,0
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35. 企业会计准则第34 号————————每股收益 aRdzXq#x
(Accounting Standard for Business Enterprises No. 34 - Earnings per share) c%yhODq/
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36. 企业会计准则第35 号————————分部报告 0{j]p^'<
(Accounting Standard for Business Enterprises No. 35 - Segment reporting) Jc"xH~,
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37. 企业会计准则第36 号————————关联方披露 Lf{9=;
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure h
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38. 企业会计准则第37 号————————金融工具列报 Fx*iAH\e
(AccountingStandard for Business Enterprises No. 37 - Presentation of financialinstruments) K2<"O qp_W
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39. 企业会计准则第38号————————首次执行企业会计准则 0qqk:h
(Accounting Standard forBusiness Enterprises No. 38 - First time adoption of Accounting Standards forBusiness Enterprises) k*d0ws#<l
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