注冊會計師考試必備常見英語單詞輔導
企業會計準則目錄 IndexforAccountingStandardsforBusinessEnterprises
AnnouncedFebruary2006 Effective2007forListedCompanies
1.企業會計準則---------基本準則
(AccountingStandardforBusinessEnterprises-BasicStandard)
2.企業會計準則第1號---------存貨
(AccountingStandardforBusinessEnterprisesNo.1-Inventories)
3.企業會計準則第2號---------長期股權投資
(AccountingStandardforBusinessEnterprisesNo.2-Long-termequityinvestments)
4.企業會計準則第3號---------投資性房地產
(AccountingStandardforBusinessEnterprisesNo.3-Investmentproperties)
5.企業會計準則第4號---------固定資產
(AccountingStandardforBusinessEnterprisesNo.4-Fixedassets)
6.企業會計準則第5號---------生物資產
(AccountingStandardforBusinessEnterprisesNo.5-Biologicalassets)
7.企業會計準則第6號---------無形資產
(AccountingStandardforBusinessEnterprisesNo.6-Intangibleassets)
8.企業會計準則第7號---------非貨幣性資產
(AccountingStandardforBusinessEnterprisesNo.7-Exchangeofnon-monetaryassets)
9.企業會計準則第8號---------資產減值
(AccountingStandardforBusinessEnterprisesNo.8-Impairmentofassets)
10.企業會計準則第9號---------職工薪酬
(AccountingStandardforBusinessEnterprisesNo.9–Employeecompensation)