企業 會計 準則 目錄｛中英文對照｝

jenniferice

Index for Accounting Standards for Business Enterprises

    Announced February 2006

    Effective 2007 for Listed Companies

    1. 企业会计准则---------基本准则
    (Accounting Standard for Business Enterprises - Basic Standard)
    2. 企业会计准则第1 号---------存货
    (Accounting Standard for Business Enterprises No. 1 - Inventories)
    3. 企业会计准则第2 号---------长期股权投资
    (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
    4. 企业会计准则第3 号---------投资性房地产
    (Accounting Standard for Business Enterprises No. 3 - Investment properties)
    5. 企业会计准则第4 号---------固定资产
    (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
    6. 企业会计准则第5 号---------生物资产
    (Accounting Standard for Business Enterprises No. 5 - Biological assets)
    7. 企业会计准则第6 号---------无形资产
    (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
    8. 企业会计准则第7 号---------非货币性资产交换
    (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
    9. 企业会计准则第8 号---------资产减值
    (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
    10. 企业会计准则第9 号---------职工薪酬
    (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
    11. 企业会计准则第10 号--------企业年金基金
    (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
    12. 企业会计准则第11 号--------股份支付
    (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
    13. 企业会计准则第12 号--------债务重组
    (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)

　14. 企业会计准则第13 号--------或有事项
    (Accounting Standard for Business Enterprises No. 13 - Contingencies)
   

jenniferice

　15. 企业会计准则第14 号--------收入
   (Accounting Standard for Business Enterprises No. 14 - Revenue)
   16. 企业会计准则第15 号--------建造合同
   (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
   17. 企业会计准则第16 号--------政府补助
   （Accounting Standard for Business Enterprises No. 16 - Government grants)
   18. 企业会计准则第17 号--------借款费用
   (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
   19. 企业会计准则第18 号--------所得税
   (Accounting Standard for Business Enterprises No. 18 - Income taxes)
   20. 企业会计准则第19 号--------外币折算
   (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
   21. 企业会计准则第20 号--------企业合并
   (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
   22. 企业会计准则第21 号--------租赁
   (Accounting Standard for Business Enterprises No. 21 - Leases)
   23. 企业会计准则第22 号--------金融工具确认和计量
   (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of
    financial instruments)
   24. 企业会计准则第23 号--------金融资产转移
   (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
   25. 企业会计准则第24 号--------套期保值
   (Accounting Standard for Business Enterprises No. 24 - Hedging)
   26. 企业会计准则第25 号--------原保险合同
   (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
   27. 企业会计准则第26 号--------再保险合同
   (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
　28. 企业会计准则第27 号--------石油天然气开采
  （Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
  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
  Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
  and estimates, and correction of errors)
  30. 企业会计准则第29 号--------资产负债表日后事项
  (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
  31. 企业会计准则第30 号--------财务报表列报
  (Accounting Standard for Business Enterprises No. 30 - Presentation of financial  statements)
  32. 企业会计准则第31 号--------现金流量表
  (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
  33. 企业会计准则第32 号--------中期财务报告
  (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
  34. 企业会计准则第33 号--------合并财务报表
  (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
  35. 企业会计准则第34 号--------每股收益
(Accounting Standard for Business Enterprises No. 34 - Earnings per share)
36. 企业会计准则第35 号--------分部报告
(Accounting Standard for Business Enterprises No. 35 - Segment reporting)
37. 企业会计准则第36 号--------关联方披露
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
38. 企业会计准则第37 号--------金融工具列报
(Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
39. 企业会计准则第38 号--------首次执行企业会计准则
(Accounting Standard for Business Enterprises No. 38 - First time adoption ofAccounting Standards for Business Enterprises)

jenniferice

我是第一次在這裡發貼．請各位．多多指教．！
　　

tenlet

可惜只有标题，如果有正文的英汉对照版本就好了

爱上辣椒

可惜只有标题，如果有正文的英汉对照版本就好了