企业会计准则目录
Index for Accounting Standards for Business Enterprises
Announced February 2006
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
(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)
