| 标题 | 职场商务:新会计准则名称中英对照 |
| 内容 | 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) 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 currency translation) 21. 企业会计准则第20 号————————企业合并 (Accounting Standard for Business Enterprises No. 20 - Business Combinations) 22. 企业会计准则第21 号————————租赁 (Accounting Standard for Business Enterprises No. 21 - Leases) 23. 企业会计准则第22 号————————金融工具确认和计量 (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments) 24. 企业会计准则第23 号————————金融资产转移 (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets) 25. 企业会计准则第24 号————————套期保值 (Accounting Standard for Business Enterprises No. 24 - Hedging) 26. 企业会计准则第25 号————————原保险合同 (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts) 27. 企业会计准则第26 号————————再保险合同 (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) 28. 企业会计准则第27 号————————石油天然气开采 (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas) 29. 企业会计准则第28 号————————会计政策、会计估计变更和差错更正 (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policie and estimates， and correction of errors) 30. 企业会计准则第29 号————————资产负债表日后事项 (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date) 31. 企业会计准则第30 号————————财务报表列报 (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements) 32. 企业会计准则第31 号————————现金流量表 (Accounting Standard for Business Enterprises No. 31 - Cash flow statements) 33. 企业会计准则第32 号————————中期财务报告 (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting) 34. 企业会计准则第33 号————————合并财务报表 (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements) 35. 企业会计准则第34 号————————每股收益 (Accounting Standard for Business Enterprises No. 34 - Earnings per share) 36. 企业会计准则第35 号————————分部报告 (Accounting Standard for Business Enterprises No. 35 - Segment reporting) 37. 企业会计准则第36 号————————关联方披露 (Accounting Standard for Business Enterprises No. 36 - Related party disclosure) 38. 企业会计准则第37 号————————金融工具列报 (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments) 39. 企业会计准则第38 号————————首次执行企业会计准则 (Accounting Standard for Business Enterprises No. 38 - First time adoption of Accounting Standards for Business Enterprises) |
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