新发布企业会计准则目录、个会计科目、财务报表(中英文).doc

Change in bank loans新发布企业会计准则目录(中英文对照版） 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) ????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?Busi