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新會(huì)計(jì)準(zhǔn)則中英對(duì)照
財(cái)政部在人民大會(huì)堂同時(shí)發(fā)布新的會(huì)計(jì)準(zhǔn)則和審計(jì)準(zhǔn)則體系，其中新會(huì)計(jì)準(zhǔn)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(lì)執(zhí)行。
新會(huì)計(jì)準(zhǔn)則英漢對(duì)照目錄
Effective 2007 for Listed Companies
1. 企業(yè)會(huì)計(jì)準(zhǔn)則---------基本準(zhǔn)則
(Accounting Standard for Business Enterprises - Basic Standard)
2. 企業(yè)會(huì)計(jì)準(zhǔn)則第1 號(hào)---------存貨
(Accounting Standard for Business Enterprises No. 1 - Inventories)
3. 企業(yè)會(huì)計(jì)準(zhǔn)則第2 號(hào)---------長(zhǎng)期股權(quán)投資 br/
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
4. 企業(yè)會(huì)計(jì)準(zhǔn)則第3 號(hào)---------投資性房地產(chǎn)
(Accounting Standard for Business Enterprises No. 3 - Investment properties)
5. 企業(yè)會(huì)計(jì)準(zhǔn)則第4 號(hào)---------固定資產(chǎn) br/
(Accounting Standard for Business Enterprises No. 4 - Fixed assets) br/
6. 企業(yè)會(huì)計(jì)準(zhǔn)則第5 號(hào)---------生物資產(chǎn) br/
(Accounting Standard for Business Enterprises No. 5 - Biological assets) br/
7. 企業(yè)會(huì)計(jì)準(zhǔn)則第6 號(hào)---------無形資產(chǎn) br/
(Accounting Standard for Business Enterprises No. 6 - Intangible assets) br/
8. 企業(yè)會(huì)計(jì)準(zhǔn)則第7 號(hào)---------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(huì)計(jì)準(zhǔn)則第8 號(hào)---------資產(chǎn)減值 br/
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets) br/
10. 企業(yè)會(huì)計(jì)準(zhǔn)則第9 號(hào)---------職工薪酬 br/
(Accounting Standard for Business Enterprises No. 9 – Employee compensation ) br/
11. 企業(yè)會(huì)計(jì)準(zhǔn)則第10 號(hào)--------企業(yè)年金基金 br/
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund) br/
12. 企業(yè)會(huì)計(jì)準(zhǔn)則第11 號(hào)--------股份支付 br/
(Accounting Standard for Business Enterprises No. 11 - Share-based payment) br/
13. 企業(yè)會(huì)計(jì)準(zhǔn)則第12 號(hào)--------債務(wù)重組 br/
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings) br/
14. 企業(yè)會(huì)計(jì)準(zhǔn)則第13 號(hào)--------或有事項(xiàng) br/
(Accounting Standard for Business Enterprises No. 13 - Contingencies) br/
15. 企業(yè)會(huì)計(jì)準(zhǔn)則第14 號(hào)--------收入 br/
(Accounting Standard for Business Enterprises No. 14 - Revenue) br/
16. 企業(yè)會(huì)計(jì)準(zhǔn)則第15 號(hào)--------建造合同 br/
(Accounting Standard for Business Enterprises No. 15 - Construction contracts) br/
17. 企業(yè)會(huì)計(jì)準(zhǔn)則第16 號(hào)--------政府補(bǔ)助 br/
(Accounting Standard for Business Enterprises No. 16 - Government grants) br/
18. 企業(yè)會(huì)計(jì)準(zhǔn)則第17 號(hào)--------借款費(fèi)用 br/
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs) br/
19. 企業(yè)會(huì)計(jì)準(zhǔn)則第18 號(hào)--------所得稅 br/
(Accounting Standard for Business Enterprises No. 18 - Income taxes) br/
20. 企業(yè)會(huì)計(jì)準(zhǔn)則第19 號(hào)--------外幣折算 br/
(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation) br/
21. 企業(yè)會(huì)計(jì)準(zhǔn)則第20 號(hào)--------企業(yè)合并 br/
(Accounting Standard for Business Enterprises No. 20 - Business Combinations) br/
22. 企業(yè)會(huì)計(jì)準(zhǔn)則第21 號(hào)--------租賃 br/
(Accounting Standard for Business Enterprises No. 21 - Leases) br/
23. 企業(yè)會(huì)計(jì)準(zhǔn)則第22 號(hào)--------金融工具確認(rèn)和計(jì)量 br/
(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of br/
financial instruments) br/
24. 企業(yè)會(huì)計(jì)準(zhǔn)則第23 號(hào)--------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(huì)計(jì)準(zhǔn)則第24 號(hào)--------套期保值 br/
(Accounting Standard for Business Enterprises No. 24 - Hedging) br/
26. 企業(yè)會(huì)計(jì)準(zhǔn)則第25 號(hào)--------原保險(xiǎn)合同 br/
(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts) br/
27. 企業(yè)會(huì)計(jì)準(zhǔn)則第26 號(hào)--------再保險(xiǎn)合同 br/
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) br/
28. 企業(yè)會(huì)計(jì)準(zhǔn)則第27 號(hào)--------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(huì)計(jì)準(zhǔn)則第28 號(hào)--------會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)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(huì)計(jì)準(zhǔn)則第29 號(hào)--------資產(chǎn)負(fù)債表日后事項(xiàng) br/
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the br
balance sheet date) br/
31. 企業(yè)會(huì)計(jì)準(zhǔn)則第30 號(hào)--------財(cái)務(wù)報(bào)表列報(bào) br/
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial br/
statements) br/
32. 企業(yè)會(huì)計(jì)準(zhǔn)則第31 號(hào)--------現(xiàn)金流量表 br/
(Accounting Standard for Business Enterprises No. 31 - Cash flow statements) br/
33. 企業(yè)會(huì)計(jì)準(zhǔn)則第32 號(hào)--------中期財(cái)務(wù)報(bào)告 br/
(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
34. 企業(yè)會(huì)計(jì)準(zhǔn)則第33 號(hào)--------合并財(cái)務(wù)報(bào)表 br/
(Accounting Standard for Business Enterprises No. 33 - Consolidated financial br/
statements) br/
35. 企業(yè)會(huì)計(jì)準(zhǔn)則第34 號(hào)--------每股收益 br/
(Accounting Standard for Business Enterprises No. 34 - Earnings per share) br/
36. 企業(yè)會(huì)計(jì)準(zhǔn)則第35 號(hào)--------分部報(bào)告 br/
(Accounting Standard for Business Enterprises No. 35 - Segment reporting) br/
37. 企業(yè)會(huì)計(jì)準(zhǔn)則第36 號(hào)--------關(guān)聯(lián)方披露 br/
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure) br
38. 企業(yè)會(huì)計(jì)準(zhǔn)則第37 號(hào)--------金融工具列報(bào) br/
(Accounting Standard for Business Enterprises No. 37 - Presentation of financial br/
instruments) br/
39. 企業(yè)會(huì)計(jì)準(zhǔn)則第38 號(hào)--------首次執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)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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