企业会计准则目录 
    Index for Accounting Standards for Business Enterprises 
    Announced February 2006 
    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 
    (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---------非货币性资产交换 
    (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 policies 
    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) 
