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。
p0b MgP M~"93 Q`f^ 企业会计准则目录
)a0%62 Index for Accounting Standards for Business Enterprises
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YPu Announced February 2006
rFl6xM;F Effective 2007 for Listed Companies
`zjbyY 1. 企业会计准则---------基本准则
_=ziw|zI (Accounting Standard for Business Enterprises - Basic Standard)
[_w;=l0 ; 2. 企业会计准则第1 号---------存货
'~;vp (Accounting Standard for Business Enterprises No. 1 - Inventories)
aA3KJa 3. 企业会计准则第2 号---------长期
股权投资
ReZ&SNJ (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
V0)F/qY 4. 企业会计准则第3 号---------投资性房地产
y~-dQ7r (Accounting Standard for Business Enterprises No. 3 - Investment properties)
9f7T.}HM 5. 企业会计准则第4 号---------固定资产
_+NM<o#A (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
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6. 企业会计准则第5 号---------生物资产
&* 1iW(x (Accounting Standard for Business Enterprises No. 5 - Biological assets)
oJ`cefcWo 7. 企业会计准则第6 号---------无形资产
/+zzZnLl-M (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
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p<z 8. 企业会计准则第7 号---------非货币性资产
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N#OLk {- Y.C*E ml\2%07 86HK4sES #s]'2O (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
.Mz'h9@ 9. 企业会计准则第8 号---------资产减值
gK+/wTQ% (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
K! e51P 10. 企业会计准则第9 号---------职工薪酬
4 /Q4sE~< (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
d@IV@'Q7u 11. 企业会计准则第10 号--------企业年金基金
2Pz)vnV" (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
9:1[4o)~ 12. 企业会计准则第11 号--------股份支付
Mlm dfO%Y (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
MF]EX 13. 企业会计准则第12 号--------债务重组
%IhUQ6 (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
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14. 企业会计准则第13 号--------或有事项
>2[nTfS (Accounting Standard for Business Enterprises No. 13 - Contingencies)
2B`#c}PP 15. 企业会计准则第14 号--------收入
KVA~|j B (Accounting Standard for Business Enterprises No. 14 - Revenue)
j$mCU? 16. 企业会计准则第15 号--------建造合同
OS7^S1r- (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
Q( g&/O 17. 企业会计准则第16 号--------政府补助
[44C`x[8M+ (Accounting Standard for Business Enterprises No. 16 - Government grants)
zEN3Nn.8 18. 企业会计准则第17 号--------借款费用
bz4TbGg] (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
9fQFsI 19. 企业会计准则第18 号--------所得税
qr|v|Ejd~ (Accounting Standard for Business Enterprises No. 18 - Income taxes)
7ElU5I<S 20. 企业会计准则第19 号--------外币折算
?X5Y8n]y\h (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
6<>T{2b:(p 21. 企业会计准则第20 号--------企业合并
Yp(F}<f? (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
GO<,zOqvU 22. 企业会计准则第21 号--------租赁
)ZqY`by! (Accounting Standard for Business Enterprises No. 21 - Leases)
&8R!`uh1 23. 企业会计准则第22 号--------金融工具确认和计量
4Ow0g-{ (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
{Xw6p 24. 企业会计准则第23 号--------金融资产转移
~&\} qz3 (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
io^L[ 25. 企业会计准则第24 号--------套期保值
_dk/SWb) (Accounting Standard for Business Enterprises No. 24 - Hedging)
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"gTS 26. 企业会计准则第25 号--------原保险合同
I2G:jMPy (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
;.EW7`)Z 27. 企业会计准则第26 号--------再保险合同
2n|]&D3V"' (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
r< ~pSj 28. 企业会计准则第27 号--------石油天然气开采
:y%CP8 (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
"s3eO 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
3d81]!n
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
X+LG Z4]D and estimates, and correction of errors)
&U7INUL 30. 企业会计准则第29 号--------资产负债表日后事项
U\~9YX8 (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
*s1^s;LR 31. 企业会计准则第30 号--------财务
报表列报
_j Ck)3KO (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
(eEs0 32. 企业会计准则第31 号--------现金流量表
c4i%9E+Af (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
jS<(Oo 33. 企业会计准则第32 号--------中期财务报告
@eOD+h' (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
Oll,;{<O 34. 企业会计准则第33 号--------合并财务报表
m?)REE (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
}XcYIo#+t 35. 企业会计准则第34 号--------每股收益
{Z!x]}{M (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
?=#vp / 36. 企业会计准则第35 号--------分部报告
OJ!=xTU%h (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
%3;vDB*L$ 37. 企业会计准则第36 号--------关联方披露
5%
)<e- (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
K0xka[x=( 38. 企业会计准则第37 号--------金融工具列报
vv0+F6 @ (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
K}e:zR;;^ 39. 企业会计准则第38 号--------首次执行企业会计准则
&Ay[mZQ 7 (Accounting Standard for Business Enterprises No. 38 - First time adoption of
g*]/HS>e<G Accounting Standards for Business Enterprises)
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