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注册会计师考试必备——常见英语单词辅导(一)

翻译作者 英汉互译 翻译来源 英语在线翻译 发布时间 12/10/17

  企业会计准则目录  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

  (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)

  15. 企业会计准则第14 号——收入

  (Accounting Standard for Business Enterprises No. 14 - Revenue)

 

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