英语补给站：新会计准则名称

英语补给站：新会计准则名称（中英对照）

对于注册会计师的考生，同学们不仅要做好各个科目知识点的复习，把握住英语题型的测试同样重要。接下来，科教园注册会计师辅导班的老师就会为大家带来各个科目的英语学习方法和一些使用技巧，望同学们不要在英语上失分。 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) 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 financial 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 policie and 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 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) 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 per 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 of Accounting Standards for Business Enterprises)

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