新发布企业会计准则目录、会计科目、财务报表(中英文)精编.docVIP

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) 1 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 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