注册会计师考试常见英语单词辅导

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1、注册会计师考试常见英语单词辅导注册会计师考试必备常见英语单词辅导（一）企业会计准则目录Index for Accounting Standards for Business EnterprisesAnnounced February 2006Effective 2007 for Listed Companies1. 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

2、 - 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

3、. 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-

4、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（Account

5、ing 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

6、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 - Borrowi

7、ng 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）21. 企业会计准则第20 号企业合并（Accounting Standard for Business Enterprises No. 20 - Business Combinations）22. 企业

8、会计准则第21 号租赁（Accounting Standard for Business Enterprises No. 21 - Leases）23. 企业会计准则第22 号金融工具确认和计量（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments）24. 企业会计准则第23 号金融资产转移（Accounting Standard for Business Enterprises No. 23 - Transfer of financi

9、al assets）25. 企业会计准则第24 号套期保值（Accounting Standard for Business Enterprises No. 24 - Hedging）26. 企业会计准则第25 号原保险合同（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts）27. 企业会计准则第26 号再保险合同（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts）28. 企业会计

10、准则第27 号石油天然气开采（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas）29. 企业会计准则第28 号会计政策、会计估计变更和差错更正（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policiesand estimates, and correction of errors）30. 企业会计准则第29 号资产负债表日后事项（Accounting

11、 Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date） 31. 企业会计准则第30 号财务报表列报 （Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements）32. 企业会计准则第31 号现金流量表（Accounting Standard for Business Enterprises No. 31 - Cash flow statements

12、）33. 企业会计准则第32 号中期财务报告（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting）34. 企业会计准则第33 号合并财务报表（Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements）35. 企业会计准则第34 号每股收益（Accounting Standard for Business Enterprises No. 34 - Earnings pe

13、r share）36. 企业会计准则第35 号分部报告（Accounting Standard for Business Enterprises No. 35 - Segment reporting）37. 企业会计准则第36 号关联方披露（Accounting Standard for Business Enterprises No. 36 - Related party disclosure）38. 企业会计准则第37 号金融工具列报（Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments）39. 企业会计准则第38 号首次执行企业会计准则（Accounting Standard for Business Enterprises No. 38 - First time adoption ofAccounting Standards for Business Enterprises）