新會計準則中英對照

來源：文萃谷 3.64K

財政部在人民大會堂同時發佈新的會計準則和審計準則體系，其中新會計準則於2007年1月1日起在上市公司中執行，其他企業鼓勵執行。

新會計準則英漢對照目錄

Effective 2007 for Listed Companies

1. 企業會計準則---------基本準則

(Accounting Standard for Business Enterprises - Basic Standard)

2. 企業會計準則第1 號---------存貨

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

3. 企業會計準則第2 號---------長期股權投資 br/

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

4. 企業會計準則第3 號---------投資性房地產

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

5. 企業會計準則第4 號---------固定資產 br/

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

6. 企業會計準則第5 號---------生物資產 br/

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

7. 企業會計準則第6 號---------無形資產 br/

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

8. 企業會計準則第7 號---------非貨幣性資產:) br/

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

9. 企業會計準則第8 號---------資產減值 br/

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

10. 企業會計準則第9 號---------職工薪酬 br/

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

11. 企業會計準則第10 號--------企業年金基金 br/

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

12. 企業會計準則第11 號--------股份支付 br/

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

13. 企業會計準則第12 號--------債務重組 br/

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

14. 企業會計準則第13 號--------或有事項 br/

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

15. 企業會計準則第14 號--------收入 br/

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

16. 企業會計準則第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. 企業會計準則第18 號--------所得税 br/

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

20. 企業會計準則第19 號--------外幣折算 br/

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

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