注冊會計師考試必備——常見英語單詞輔導(dǎo)(一)

　　企業(yè)會計準則目錄　　Index for Accounting Standards for Business Enterprises

　　Announced February 2006　　Effective 2007 for Listed Companies

　　1. 企業(yè)會計準則---------基本準則

　　(Accounting Standard for Business Enterprises - Basic Standard)

　　2. 企業(yè)會計準則第1 號---------存貨

　　(Accounting Standard for Business Enterprises No. 1 - Inventories)

　　3. 企業(yè)會計準則第2 號---------長期股權(quán)投資

　　(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)

　　4. 企業(yè)會計準則第3 號---------投資性房地產(chǎn)

　　(Accounting Standard for Business Enterprises No. 3 - Investment properties)

　　5. 企業(yè)會計準則第4 號---------固定資產(chǎn)

　　(Accounting Standard for Business Enterprises No. 4 - Fixed assets)

　　6. 企業(yè)會計準則第5 號---------生物資產(chǎn)

　　(Accounting Standard for Business Enterprises No. 5 - Biological assets)

　　7. 企業(yè)會計準則第6 號---------無形資產(chǎn)

　　(Accounting Standard for Business Enterprises No. 6 - Intangible assets)

　　8. 企業(yè)會計準則第7 號---------非貨幣性資產(chǎn)

　　(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)

　　9. 企業(yè)會計準則第8 號---------資產(chǎn)減值

　　(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)

　　10. 企業(yè)會計準則第9 號---------職工薪酬

　　(Accounting Standard for Business Enterprises No. 9 – Employee compensation )

　　11. 企業(yè)會計準則第10 號--------企業(yè)年金基金

　　(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)

　　12. 企業(yè)會計準則第11 號--------股份支付

　　(Accounting Standard for Business Enterprises No. 11 - Share-based payment)

　　13. 企業(yè)會計準則第12 號--------債務(wù)重組

　　(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)

　　14. 企業(yè)會計準則第13 號--------或有事項

　　(Accounting Standard for Business Enterprises No. 13 - Contingencies)

　　15. 企業(yè)會計準則第14 號--------收入

　　(Accounting Standard for Business Enterprises No. 14 - Revenue)