新会计准则中英对照

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财政部在人民大会堂同时发布新的会计准则和审计准则体系,其中新会计准则于2007年1月1日起在上市公司中执行,其他企业鼓励执行。

新会计准则中英对照

新会计准则英汉对照目录

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 br/

(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 br/

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

6. 企业会计准则第5 号---------生物资产 br/

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

7. 企业会计准则第6 号---------无形资产 br/

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

8. 企业会计准则第7 号---------非货币性资产:) br/

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

9. 企业会计准则第8 号---------资产减值 br/

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

10. 企业会计准则第9 号---------职工薪酬 br/

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

11. 企业会计准则第10 号--------企业年金基金 br/

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

12. 企业会计准则第11 号--------股份支付 br/

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

13. 企业会计准则第12 号--------债务重组 br/

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

14. 企业会计准则第13 号--------或有事项 br/

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

15. 企业会计准则第14 号--------收入 br/

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

16. 企业会计准则第15 号--------建造合同 br/

(Accounting Standard for Business Enterprises No. 15 - Construction contracts) br/

17. 企业会计准则第16 号--------政府补助 br/

(Accounting Standard for Business Enterprises No. 16 - Government grants) br/

18. 企业会计准则第17 号--------借款费用 br/

(Accounting Standard for Business Enterprises No. 17 - Borrowing costs) br/

19. 企业会计准则第18 号--------所得税 br/

(Accounting Standard for Business Enterprises No. 18 - Income taxes) br/

20. 企业会计准则第19 号--------外币折算 br/

(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation) br/