1. 企业会计准则————————-基本准则 Eep~3U
(Accounting Standard for Business Enterprises - Basic Standard) .lsD+}
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2. 企业会计准则第1 号————————-存货 LN z
(Accounting Standard for Business Enterprises No. 1 - Inventories) Xr:gm`[
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3. 企业会计准则第2 号————————-长期股权投资 mpr_AL!ZO~
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments) [}Q_T.4)E
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4. 企业会计准则第3 号————————-投资性房地产 <OH{7>V
(Accounting Standard for Business Enterprises No. 3 - Investment properties) yj$$k~@
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5. 企业会计准则第4 号————————-固定资产 18^#:=Z
(Accounting Standard for Business Enterprises No. 4 - Fixed assets) BGd# \
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6. 企业会计准则第5 号————————-生物资产
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(Accounting Standard for Business Enterprises No. 5 - Biological assets) L@5sY0 M
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7. 企业会计准则第6 号————————-无形资产 o3"Nxq"U
(Accounting Standard for Business Enterprises No. 6 - Intangible assets) LC1WVK/
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8. 企业会计准则第7 号————————-非货币性资产:) vAh'6Ob7r
(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets) &\>=4)HB;
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9. 企业会计准则第8 号————————-资产减值 Z~0TO-Q
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets) Pz^C3h$5_
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10. 企业会计准则第9 号————————-职工薪酬 Ypx5:gm|J
(Accounting Standard for Business Enterprises No. 9 – Employee compensation ) XF&_**0n
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11. 企业会计准则第10 号————————企业年金基金 0BwxPD#6bv
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund) y
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12. 企业会计准则第11 号————————股份支付 $7QGi|W*k
(Accounting Standard for Business Enterprises No. 11 - Share-based payment) yk0tA
8J#U=qYei
13. 企业会计准则第12 号————————债务重组 oVTXn=cYDp
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings) l4gF.-.GYF
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14. 企业会计准则第13 号————————或有事项 ^w!1QH0:/
(Accounting Standard for Business Enterprises No. 13 - Contingencies) 7lx"
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15. 企业会计准则第14 号————————收入 D6dliU?k
(Accounting Standard for Business Enterprises No. 14 - Revenue) M}!
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16. 企业会计准则第15 号————————建造合同 2 \<u;9
(Accounting Standard for Business Enterprises No. 15 - Construction contracts) s
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17. 企业会计准则第16 号————————政府补助 *rgF[
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(Accounting Standard for Business Enterprises No. 16 - Government grants) _l"=#i@L
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18. 企业会计准则第17 号————————借款费用 85f:!p
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs) v8YF+N
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19. 企业会计准则第18 号————————所得税 Q>q-6/|UX
(Accounting Standard for Business Enterprises No. 18 - Income taxes) YV8PybThc
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20. 企业会计准则第19 号————————外币折算 Z2L7US-
(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation) VbDk44X.W
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21. 企业会计准则第20 号————————企业合并 AdpJ4}|0
(Accounting Standard for Business Enterprises No. 20 - Business Combinations) .kU}x3m
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22. 企业会计准则第21 号————————租赁 **\?-*c=U
(Accounting Standard for Business Enterprises No. 21 - Leases) v
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23. 企业会计准则第22 号————————金融工具确认和计量 $dxA7 `L
(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments) (wFoI}s
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24. 企业会计准则第23 号————————金融资产转移 QH,Fw$1
(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets) P(s:+
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25. 企业会计准则第24 号————————套期保值 v}J0j
(Accounting Standard for Business Enterprises No. 24 - Hedging) aX~Jk >a0
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26. 企业会计准则第25 号————————原保险合同 d-C%R9
(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts) -%0pYB
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27. 企业会计准则第26 号————————再保险合同 v8WT?%
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) yM}3u4FG
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28. 企业会计准则第27 号————————石油天然气开采 r7sA;Y\
(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas) q9H\ $
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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 /N({"G'
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policie and estimates, and correction of errors) ?(Ua+*b
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30. 企业会计准则第29 号————————资产负债表日后事项 ,>01Cs=t8
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date) n|pdYe8\
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31. 企业会计准则第30 号————————财务报表列报 HYmUD74FR
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements) [!>9K}z,=
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32. 企业会计准则第31 号————————现金流量表 c3Gy1#f:#2
(Accounting Standard for Business Enterprises No. 31 - Cash flow statements) %Oo
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33. 企业会计准则第32 号————————中期财务报告 @}19:A<'
(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting) z(8G=C
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34. 企业会计准则第33 号————————合并财务报表 5]GgjQ
(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements) Q% d1O
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35. 企业会计准则第34 号————————每股收益 u;]xAr1
(Accounting Standard for Business Enterprises No. 34 - Earnings per share) z@J>A![m
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36. 企业会计准则第35 号————————分部报告 :h |]j[2p
(Accounting Standard for Business Enterprises No. 35 - Segment reporting) UM#.`
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37. 企业会计准则第36 号————————关联方披露 Kj "X!-
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure ).IyjHY
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38. 企业会计准则第37 号————————金融工具列报
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(AccountingStandard for Business Enterprises No. 37 - Presentation of financialinstruments) \m~p;
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39. 企业会计准则第38号————————首次执行企业会计准则 Xtfs)"
(Accounting Standard forBusiness Enterprises No. 38 - First time adoption of Accounting Standards forBusiness Enterprises) DRR)mQBb
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