新项企业会计准则-叶建芳.ppt

REUTERS INTERIM RESULTS JULY 2002 新38项具体企业会计准则（1）Accounting Standards for Business Enterprises 一般业务 No.1* 存货 Inventories No.2* 长期股权投资 Long-term equity investments No.3* 投资性房地产 Investment properties No.4* 固定资产 Fixed assets No.6* 无形资产 Intangible assets No.7* 非货币性资产交换 Exchange of non-monetary assets No.8* 资产减值 Impairment of assets No.9* 职工薪酬 Employee compensation No.11* 股份支付 Share-based payment No.12* 债务重组 Debt restructurings No.13* 或有事项 Contingencies No.14* 收入 Revenue No.15 建造合同 Construction contracts No.16* 政府补助 Government grants No.17* 借款费用 Borrowing costs 新38项具体企业会计准则（2）Accounting Standard for Business Enterprises No.18* 所得税 Income taxes No.19* 外币折算 Foreign currency translation No.20* 企业合并 Business Combinations No.21* 租赁 Leases 金融工具业务 No.22* 金融工具确认和计量 Recognition and measurement of financial instruments No.23* 金融资产转移 Transfer of financial assets No.24* 套期保值 Hedging 特殊行业业务 No.5* 生物资产 Biological assets No.10* 企业年金基金 Enterprise annuity fund No.25 原