新发布企业放会计准则目录、会计科目、财务报表中英文.docVIP

PAGE PAGE 13 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