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新會計準則中英對照
財政部在人民大會堂同時發(fā)布新的會計準則和審計準則體系，其中新會計準則于2007年1月1日起在上市公司中執(zhí)行，其他企業(yè)鼓勵執(zhí)行。
新會計準則英漢對照目錄
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 br/
(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) br/
(Accounting Standard for Business Enterprises No. 4 - Fixed assets) br/
6. 企業(yè)會計準則第5 號---------生物資產(chǎn) br/
(Accounting Standard for Business Enterprises No. 5 - Biological assets) br/
7. 企業(yè)會計準則第6 號---------無形資產(chǎn) br/
(Accounting Standard for Business Enterprises No. 6 - Intangible assets) br/
8. 企業(yè)會計準則第7 號---------非貨幣性資產(chǎn):) br/
(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets) br/
9. 企業(yè)會計準則第8 號---------資產(chǎn)減值 br/
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets) br/
10. 企業(yè)會計準則第9 號---------職工薪酬 br/
(Accounting Standard for Business Enterprises No. 9 – Employee compensation ) br/
11. 企業(yè)會計準則第10 號--------企業(yè)年金基金 br/
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund) br/
12. 企業(yè)會計準則第11 號--------股份支付 br/
(Accounting Standard for Business Enterprises No. 11 - Share-based payment) br/
13. 企業(yè)會計準則第12 號--------債務(wù)重組 br/
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings) br/
14. 企業(yè)會計準則第13 號--------或有事項 br/
(Accounting Standard for Business Enterprises No. 13 - Contingencies) br/
15. 企業(yè)會計準則第14 號--------收入 br/
(Accounting Standard for Business Enterprises No. 14 - Revenue) br/
16. 企業(yè)會計準則第15 號--------建造合同 br/
(Accounting Standard for Business Enterprises No. 15 - Construction contracts) br/
17. 企業(yè)會計準則第16 號--------政府補助 br/
(Accounting Standard for Business Enterprises No. 16 - Government grants) br/
18. 企業(yè)會計準則第17 號--------借款費用 br/
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs) br/
19. 企業(yè)會計準則第18 號--------所得稅 br/
(Accounting Standard for Business Enterprises No. 18 - Income taxes) br/
20. 企業(yè)會計準則第19 號--------外幣折算 br/
(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation) br/
21. 企業(yè)會計準則第20 號--------企業(yè)合并 br/
(Accounting Standard for Business Enterprises No. 20 - Business Combinations) br/
22. 企業(yè)會計準則第21 號--------租賃 br/
(Accounting Standard for Business Enterprises No. 21 - Leases) br/
23. 企業(yè)會計準則第22 號--------金融工具確認和計量 br/
(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of br/
financial instruments) br/
24. 企業(yè)會計準則第23 號--------金融資產(chǎn)轉(zhuǎn)移 br/
(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets) br/
25. 企業(yè)會計準則第24 號--------套期保值 br/
(Accounting Standard for Business Enterprises No. 24 - Hedging) br/
26. 企業(yè)會計準則第25 號--------原保險合同 br/
(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts) br/
27. 企業(yè)會計準則第26 號--------再保險合同 br/
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) br/
28. 企業(yè)會計準則第27 號--------石油天然氣開采 br/
(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and
natural gas) br/
29. 企業(yè)會計準則第28 號--------會計政策、會計估計變更和差錯更正 br/
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policie
and estimates, and correction of errors) br/
30. 企業(yè)會計準則第29 號--------資產(chǎn)負債表日后事項 br/
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the br
balance sheet date) br/
31. 企業(yè)會計準則第30 號--------財務(wù)報表列報 br/
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial br/
statements) br/
32. 企業(yè)會計準則第31 號--------現(xiàn)金流量表 br/
(Accounting Standard for Business Enterprises No. 31 - Cash flow statements) br/
33. 企業(yè)會計準則第32 號--------中期財務(wù)報告 br/
(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
34. 企業(yè)會計準則第33 號--------合并財務(wù)報表 br/
(Accounting Standard for Business Enterprises No. 33 - Consolidated financial br/
statements) br/
35. 企業(yè)會計準則第34 號--------每股收益 br/
(Accounting Standard for Business Enterprises No. 34 - Earnings per share) br/
36. 企業(yè)會計準則第35 號--------分部報告 br/
(Accounting Standard for Business Enterprises No. 35 - Segment reporting) br/
37. 企業(yè)會計準則第36 號--------關(guān)聯(lián)方披露 br/
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure) br
38. 企業(yè)會計準則第37 號--------金融工具列報 br/
(Accounting Standard for Business Enterprises No. 37 - Presentation of financial br/
instruments) br/
39. 企業(yè)會計準則第38 號--------首次執(zhí)行企業(yè)會計準則 br/
(Accounting Standard for Business Enterprises No. 38 - First time adoption of br/
Accounting Standards for Business Enterprises) /font /td /tr /table
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