企业会计准则目录 #$%gs]
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Index for Accounting Standards for Business Enterprises `P4qEsZE>`
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Announced February 2006 *)d|:q3
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Effective 2007 for Listed Companies W.,J'
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1. 企业会计准则---------基本准则 ,K6]Q|U@r
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(Accounting Standard for Business Enterprises - Basic Standard) i]LK,'
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2. 企业会计准则第1 号---------存货 ;3sT>UB
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(Accounting Standard for Business Enterprises No. 1 - Inventories) @;,O V&XYn
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3. 企业会计准则第2 号---------长期股权投资 z_l3=7R
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(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments) |/lIasI
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4. 企业会计准则第3 号---------投资性房地产 cuk2\> Xl
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(Accounting Standard for Business Enterprises No. 3 - Investment properties) UmgLH Cz
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5. 企业会计准则第4 号---------固定资产 .Um%6a-
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(Accounting Standard for Business Enterprises No. 4 - Fixed assets) #CQ>d8&
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6. 企业会计准则第5 号---------生物资产 iK%Rq
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(Accounting Standard for Business Enterprises No. 5 - Biological assets) 4+k:j=x
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7. 企业会计准则第6 号---------无形资产 Em"X5>;4
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(Accounting Standard for Business Enterprises No. 6 - Intangible assets) V!U[N.&$
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8. 企业会计准则第7 号---------非货币性资产 N[+dX_h
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(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets) #Aa
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9. 企业会计准则第8 号---------资产减值 a@jP^VVk
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(Accounting Standard for Business Enterprises No. 8 - Impairment of assets) 0\~Zg
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10. 企业会计准则第9 号---------职工薪酬 Rt:PW}rFf
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(Accounting Standard for Business Enterprises No. 9 – Employee compensation ) \4p<;$'
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11. 企业会计准则第10 号--------企业年金基金 z0W+4meoH
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(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund) %ej"ZeM
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12. 企业会计准则第11 号--------股份支付 vZDQ@\HrC
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(Accounting Standard for Business Enterprises No. 11 - Share-based payment) H= y-Y_R
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13. 企业会计准则第12 号--------债务重组 t]o gn(
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(Accounting Standard for Business Enterprises No. 12 - Debt restructurings) Ji[w; [qL
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14. 企业会计准则第13 号--------或有事项
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(Accounting Standard for Business Enterprises No. 13 - Contingencies) uR%H"f
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15. 企业会计准则第14 号--------收入 ,i,=LGn
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(Accounting Standard for Business Enterprises No. 14 - Revenue) z,7^dlT
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16. 企业会计准则第15 号--------建造合同 .2P?1HpK
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(Accounting Standard for Business Enterprises No. 15 - Construction contracts) F1=+<]!
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17. 企业会计准则第16 号--------政府补助 RVsN r
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(Accounting Standard for Business Enterprises No. 16 - Government grants) l!=WqIZ
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18. 企业会计准则第17 号--------借款费用 !%X`c94
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(Accounting Standard for Business Enterprises No. 17 - Borrowing costs) I@
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19. 企业会计准则第18 号--------所得税 c" 7pf
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(Accounting Standard for Business Enterprises No. 18 - Income taxes) ,')bO*Ng
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20. 企业会计准则第19 号--------外币折算 Q ?
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(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)