英文会计准则

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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)

会计准则（accounting principle） 会计准则是会计人员从事会计工作的规则和指南。按其使用单位的经营性质，会计准则可分为营利组织的会计准则和非营利组织的会计准则。按其所起的作用，可分为基本准则和具体准则。 我国新企业会计准则自2007年1月1日在上市公司施行，并逐步扩大实施范围。经过各方面的共同努力，较好地实现了新旧转换和平稳实施。在准则实施过程中，提出了一些需要进一步解释和明确的问题，有些章节希望再补充些实例。与此同时，2007年12月6日，内地和香港签署了两地会计准则等效的联合声明，根据两地准则等效磋商和谈判的结果，有些内容需要通过《讲解》的修订进行必要的补充。根据上述情况，以《企业会计准则讲解2006》原有框架及其内容为基础，进行了较为全面的梳理、补充和完善，形成了《企业会计准则讲解2008》。

Rules for corporation accounting

Generally Accepted Accounting Principles