注冊會計(jì)師考試必備——常見英語單詞輔導(dǎo)(一)
企業(yè)會計(jì)準(zhǔn)則目錄 Index for Accounting Standards for Business Enterprises
Announced February 2006 Effective 2007 for Listed Companies
1. 企業(yè)會計(jì)準(zhǔn)則---------基本準(zhǔn)則
(Accounting Standard for Business Enterprises - Basic Standard)
2. 企業(yè)會計(jì)準(zhǔn)則第1 號---------存貨
(Accounting Standard for Business Enterprises No. 1 - Inventories)
3. 企業(yè)會計(jì)準(zhǔn)則第2 號---------長期股權(quán)投資
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
4. 企業(yè)會計(jì)準(zhǔn)則第3 號---------投資性房地產(chǎn)
(Accounting Standard for Business Enterprises No. 3 - Investment properties)
5. 企業(yè)會計(jì)準(zhǔn)則第4 號---------固定資產(chǎn)
(Accounting Standard for Business Enterprises No. 4 - Fixed assets)
6. 企業(yè)會計(jì)準(zhǔn)則第5 號---------生物資產(chǎn)
(Accounting Standard for Business Enterprises No. 5 - Biological assets)
7. 企業(yè)會計(jì)準(zhǔn)則第6 號---------無形資產(chǎn)
(Accounting Standard for Business Enterprises No. 6 - Intangible assets)
8. 企業(yè)會計(jì)準(zhǔn)則第7 號---------非貨幣性資產(chǎn)
(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
9. 企業(yè)會計(jì)準(zhǔn)則第8 號---------資產(chǎn)減值
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
10. 企業(yè)會計(jì)準(zhǔn)則第9 號---------職工薪酬
(Accounting Standard for Business Enterprises No. 9 – Employee compensation )
11. 企業(yè)會計(jì)準(zhǔn)則第10 號--------企業(yè)年金基金
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
12. 企業(yè)會計(jì)準(zhǔn)則第11 號--------股份支付
(Accounting Standard for Business Enterprises No. 11 - Share-based payment)
13. 企業(yè)會計(jì)準(zhǔn)則第12 號--------債務(wù)重組
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
14. 企業(yè)會計(jì)準(zhǔn)則第13 號--------或有事項(xiàng)
(Accounting Standard for Business Enterprises No. 13 - Contingencies)
15. 企業(yè)會計(jì)準(zhǔn)則第14 號--------收入
(Accounting Standard for Business Enterprises No. 14 - Revenue)
