1. 企业会计准则————————-基本准则 oP=T6PX~l
(Accounting Standard for Business Enterprises - Basic Standard) '"xL}8HX}
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2. 企业会计准则第1 号————————-存货 M$&WM{Pr^
(Accounting Standard for Business Enterprises No. 1 - Inventories) L_Y9+
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3. 企业会计准则第2 号————————-长期股权投资 D%;wVnUw
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments) J})$
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4. 企业会计准则第3 号————————-投资性房地产 tKG;k"wk
(Accounting Standard for Business Enterprises No. 3 - Investment properties) SaR}\Up
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5. 企业会计准则第4 号————————-固定资产 ~@-Qb
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(Accounting Standard for Business Enterprises No. 4 - Fixed assets) l$qStL*8O
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6. 企业会计准则第5 号————————-生物资产 y$j1?7
(Accounting Standard for Business Enterprises No. 5 - Biological assets) ~+pg^en
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7. 企业会计准则第6 号————————-无形资产 6K4`;
(Accounting Standard for Business Enterprises No. 6 - Intangible assets) C(F1VS
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8. 企业会计准则第7 号————————-非货币性资产:) zdLVxL>87
(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets) C3
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9. 企业会计准则第8 号————————-资产减值 ";)r*UgR{B
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets) bK$/,,0=X/
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10. 企业会计准则第9 号————————-职工薪酬 lFiq<3Nk
(Accounting Standard for Business Enterprises No. 9 – Employee compensation ) 0)A=+zSS1
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11. 企业会计准则第10 号————————企业年金基金 Yl)eh(\&J
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund) TnN^2:cU
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12. 企业会计准则第11 号————————股份支付 q3c*<n g#
(Accounting Standard for Business Enterprises No. 11 - Share-based payment) ",~ b2]ym
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13. 企业会计准则第12 号————————债务重组 r +p@X
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings) 9nng}em>.
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14. 企业会计准则第13 号————————或有事项 "C:rTIH
(Accounting Standard for Business Enterprises No. 13 - Contingencies) xNC* ]8d
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15. 企业会计准则第14 号————————收入 (oLpnjJ(,
(Accounting Standard for Business Enterprises No. 14 - Revenue) n
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16. 企业会计准则第15 号————————建造合同 "t5
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(Accounting Standard for Business Enterprises No. 15 - Construction contracts) ?gd'M_-J,
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17. 企业会计准则第16 号————————政府补助 ~8jThi
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(Accounting Standard for Business Enterprises No. 16 - Government grants) D-Bv(/Pz]$
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18. 企业会计准则第17 号————————借款费用 8_"3Yb`f
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs) W.y
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19. 企业会计准则第18 号————————所得税 #C"7
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(Accounting Standard for Business Enterprises No. 18 - Income taxes) H,(F1+~d
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20. 企业会计准则第19 号————————外币折算 nHI(V-E2:H
(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation) !(B_EM
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21. 企业会计准则第20 号————————企业合并 SW3wMPy&s
(Accounting Standard for Business Enterprises No. 20 - Business Combinations) $|Q".dD
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22. 企业会计准则第21 号————————租赁 NOF?LV
(Accounting Standard for Business Enterprises No. 21 - Leases) L&:M8xiA~$
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23. 企业会计准则第22 号————————金融工具确认和计量 &\&'L|0F
(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments) D35m5+=I
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24. 企业会计准则第23 号————————金融资产转移 H!Wis3S3G
(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets) `!zQ
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25. 企业会计准则第24 号————————套期保值 zXQVUhL6
(Accounting Standard for Business Enterprises No. 24 - Hedging) NV
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26. 企业会计准则第25 号————————原保险合同 vkd *ER^
(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts) $=\d1%_R|
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27. 企业会计准则第26 号————————再保险合同 'n>K^rA
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) ~@xT]D!BQ
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28. 企业会计准则第27 号————————石油天然气开采 j -#E?&2
(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas) ';_1rh
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29. 企业会计准则第28 号————————会计政策、会计估计变更和差错更正 7Aqn[1{_O
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policie and estimates, and correction of errors) XxhsPFv
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30. 企业会计准则第29 号————————资产负债表日后事项 dI!8S
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date) j0AwL7
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31. 企业会计准则第30 号————————财务报表列报 V:(y*tFA
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements) %=y;L:S\p
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32. 企业会计准则第31 号————————现金流量表 [C~fBf5
(Accounting Standard for Business Enterprises No. 31 - Cash flow statements) J(4g4?
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33. 企业会计准则第32 号————————中期财务报告 >Q&CgGpW$
(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting) `a-Bji?
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34. 企业会计准则第33 号————————合并财务报表 "";=DH
(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements) %y
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35. 企业会计准则第34 号————————每股收益 3be6p
(Accounting Standard for Business Enterprises No. 34 - Earnings per share) `4_c0q)N4
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36. 企业会计准则第35 号————————分部报告 ?fB5t;~E
(Accounting Standard for Business Enterprises No. 35 - Segment reporting) =`JW1dM
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37. 企业会计准则第36 号————————关联方披露 >#INEO
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure s}s|~
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38. 企业会计准则第37 号————————金融工具列报 F9%,MSt
(AccountingStandard for Business Enterprises No. 37 - Presentation of financialinstruments) WXLK89ev\
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39. 企业会计准则第38号————————首次执行企业会计准则 ti}f&w
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(Accounting Standard forBusiness Enterprises No. 38 - First time adoption of Accounting Standards forBusiness Enterprises) 3+e4e
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