新會計準(zhǔn)則中英對照

1、新會計準(zhǔn)則中英對照1. 企業(yè)會計準(zhǔn)則-基本準(zhǔn)則（Accounting Standard for Business Enterprises - Basic Standard）2. 企業(yè)會計準(zhǔn)則第1 號-存貨（Accounting Standard for Business Enterprises No. 1 - Inventories）3. 企業(yè)會計準(zhǔn)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(zhǔn)則第3 號-投資性房地產(chǎn)（Accounti

2、ng Standard for Business Enterprises No. 3 - Investment properties）5. 企業(yè)會計準(zhǔn)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(zhǔn)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(zhǔn)則第6 號-無形資產(chǎn)（Accounting Standard for Business Enterp

3、rises No. 6 - Intangible assets）8. 企業(yè)會計準(zhǔn)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(zhǔn)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(zhǔn)則第9 號-職工薪酬（Accounting Standard for Business Enterprises No

4、. 9 Employee compensation ）11. 企業(yè)會計準(zhǔn)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(zhǔn)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(zhǔn)則第12 號債務(wù)重組（Accounting Standard for Business Enterprises No. 12 - Debt

5、restructurings）14. 企業(yè)會計準(zhǔn)則第13 號或有事項（Accounting Standard for Business Enterprises No. 13 - Contingencies）15. 企業(yè)會計準(zhǔn)則第14 號收入（Accounting Standard for Business Enterprises No. 14 - Revenue）16. 企業(yè)會計準(zhǔn)則第15 號建造合同（Accounting Standard for Business Enterprises No. 15 - Construction contracts）17. 企業(yè)會計準(zhǔn)則第16 號政府補助（

6、Accounting Standard for Business Enterprises No. 16 - Government grants）18. 企業(yè)會計準(zhǔn)則第17 號借款費用（Accounting Standard for Business Enterprises No. 17 - Borrowing costs）19. 企業(yè)會計準(zhǔn)則第18 號所得稅（Accounting Standard for Business Enterprises No. 18 - Income taxes）20. 企業(yè)會計準(zhǔn)則第19 號外幣折算（Accounting Standard for Business

7、 Enterprises No. 19 - Foreign currency translation）21. 企業(yè)會計準(zhǔn)則第20 號企業(yè)合并（Accounting Standard for Business Enterprises No. 20 - Business Combinations）22. 企業(yè)會計準(zhǔn)則第21 號租賃（Accounting Standard for Business Enterprises No. 21 - Leases）23. 企業(yè)會計準(zhǔn)則第22 號金融工具確認和計量（Accounting Standard for Business Enterprises No.

8、22 - Recognition and measurement of financial instruments）24. 企業(yè)會計準(zhǔn)則第23 號金融資產(chǎn)轉(zhuǎn)移（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets）25. 企業(yè)會計準(zhǔn)則第24 號套期保值（Accounting Standard for Business Enterprises No. 24 - Hedging）26. 企業(yè)會計準(zhǔn)則第25 號原保險合同（Accounting Standard for Business E

9、nterprises No. 25 - Direct insurance contracts）27. 企業(yè)會計準(zhǔn)則第26 號再保險合同（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts）28. 企業(yè)會計準(zhǔn)則第27 號石油天然氣開采（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas）29. 企業(yè)會計準(zhǔn)則第28 號會計政策、會計估計變更和差錯更正（Accoun

10、ting Standard for Business Enterprises No. 28 - Changes in accounting policie and estimates, and correction of errors）30. 企業(yè)會計準(zhǔn)則第29 號資產(chǎn)負債表日后事項（Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date）31. 企業(yè)會計準(zhǔn)則第30 號財務(wù)報表列報（Accounting Standard for Business En

11、terprises No. 30 - Presentation of financial statements）32. 企業(yè)會計準(zhǔn)則第31 號現(xiàn)金流量表（Accounting Standard for Business Enterprises No. 31 - Cash flow statements）33. 企業(yè)會計準(zhǔn)則第32 號中期財務(wù)報告（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting）34. 企業(yè)會計準(zhǔn)則第33 號合并財務(wù)報表（Accounting Standard fo

12、r Business Enterprises No. 33 - Consolidated financial statements）35. 企業(yè)會計準(zhǔn)則第34 號每股收益（Accounting Standard for Business Enterprises No. 34 - Earnings per share）36. 企業(yè)會計準(zhǔn)則第35 號分部報告（Accounting Standard for Business Enterprises No. 35 - Segment reporting）37. 企業(yè)會計準(zhǔn)則第36 號關(guān)聯(lián)方披露（Accounting Standard for Business Enterprises No. 36 - Related party disclosure）38. 企業(yè)會計準(zhǔn)則第37 號金融工具列報（Accounting Standard for Business Enterprises N