新会计准则中英对照
财政部在人民大会堂同时发布新的会计准则和审计准则体系，其中新会计准则于2007年1月1日起在上市公司中执行，其他企业鼓励执行。
新会计准则英汉对照目录
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 br/
(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 br/
(Accounting Standard for Business Enterprises No. 4 - Fixed assets) br/
6. 企业会计准则第5 号---------生物资产 br/
(Accounting Standard for Business Enterprises No. 5 - Biological assets) br/
7. 企业会计准则第6 号---------无形资产 br/
(Accounting Standard for Business Enterprises No. 6 - Intangible assets) br/
8. 企业会计准则第7 号---------非货币性资产:) br/
(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets) br/
9. 企业会计准则第8 号---------资产减值 br/
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets) br/
10. 企业会计准则第9 号---------职工薪酬 br/
(Accounting Standard for Business Enterprises No. 9 – Employee compensation ) br/
11. 企业会计准则第10 号--------企业年金基金 br/
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund) br/
12. 企业会计准则第11 号--------股份支付 br/
(Accounting Standard for Business Enterprises No. 11 - Share-based payment) br/
13. 企业会计准则第12 号--------债务重组 br/
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings) br/
14. 企业会计准则第13 号--------或有事项 br/
(Accounting Standard for Business Enterprises No. 13 - Contingencies) br/
15. 企业会计准则第14 号--------收入 br/
(Accounting Standard for Business Enterprises No. 14 - Revenue) br/
16. 企业会计准则第15 号--------建造合同 br/
(Accounting Standard for Business Enterprises No. 15 - Construction contracts) br/
17. 企业会计准则第16 号--------政府补助 br/
(Accounting Standard for Business Enterprises No. 16 - Government grants) br/
18. 企业会计准则第17 号--------借款费用 br/
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs) br/
19. 企业会计准则第18 号--------所得税 br/
(Accounting Standard for Business Enterprises No. 18 - Income taxes) br/
20. 企业会计准则第19 号--------外币折算 br/
(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation) br/
21. 企业会计准则第20 号--------企业合并 br/
(Accounting Standard for Business Enterprises No. 20 - Business Combinations) br/
22. 企业会计准则第21 号--------租赁 br/
(Accounting Standard for Business Enterprises No. 21 - Leases) br/
23. 企业会计准则第22 号--------金融工具确认和计量 br/
(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of br/
financial instruments) br/
24. 企业会计准则第23 号--------金融资产转移 br/
(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets) br/
25. 企业会计准则第24 号--------套期保值 br/
(Accounting Standard for Business Enterprises No. 24 - Hedging) br/
26. 企业会计准则第25 号--------原保险合同 br/
(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts) br/
27. 企业会计准则第26 号--------再保险合同 br/
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) br/
28. 企业会计准则第27 号--------石油天然气开采 br/
(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and
natural gas) br/
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 br/
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policie
and estimates, and correction of errors) br/
30. 企业会计准则第29 号--------资产负债表日后事项 br/
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the br
balance sheet date) br/
31. 企业会计准则第30 号--------财务报表列报 br/
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial br/
statements) br/
32. 企业会计准则第31 号--------现金流量表 br/
(Accounting Standard for Business Enterprises No. 31 - Cash flow statements) br/
33. 企业会计准则第32 号--------中期财务报告 br/
(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 br/
(Accounting Standard for Business Enterprises No. 33 - Consolidated financial br/
statements) br/
35. 企业会计准则第34 号--------每股收益 br/
(Accounting Standard for Business Enterprises No. 34 - Earnings per share) br/
36. 企业会计准则第35 号--------分部报告 br/
(Accounting Standard for Business Enterprises No. 35 - Segment reporting) br/
37. 企业会计准则第36 号--------关联方披露 br/
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure) br
38. 企业会计准则第37 号--------金融工具列报 br/
(Accounting Standard for Business Enterprises No. 37 - Presentation of financial br/
instruments) br/
39. 企业会计准则第38 号--------首次执行企业会计准则 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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