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1. 企業(yè)會(huì)計(jì)準(zhǔn)則————————-基本準(zhǔn)則

(Accounting Standard for Business Enterprises - Basic Standard)

2. 企業(yè)會(huì)計(jì)準(zhǔn)則第1 號(hào)————————-存貨

(Accounting Standard for Business Enterprises No. 1 - Inventories)

3. 企業(yè)會(huì)計(jì)準(zhǔn)則第2 號(hào)————————-長(zhǎng)期股權(quán)投資

(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)

4. 企業(yè)會(huì)計(jì)準(zhǔn)則第3 號(hào)————————-投資性房地產(chǎn)

(Accounting Standard for Business Enterprises No. 3 - Investment properties)

5. 企業(yè)會(huì)計(jì)準(zhǔn)則第4 號(hào)————————-固定資產(chǎn)

(Accounting Standard for Business Enterprises No. 4 - Fixed assets)

6. 企業(yè)會(huì)計(jì)準(zhǔn)則第5 號(hào)————————-生物資產(chǎn)

(Accounting Standard for Business Enterprises No. 5 - Biological assets)

7. 企業(yè)會(huì)計(jì)準(zhǔn)則第6 號(hào)————————-無(wú)形資產(chǎn)

(Accounting Standard for Business Enterprises No. 6 - Intangible assets)

8. 企業(yè)會(huì)計(jì)準(zhǔn)則第7 號(hào)————————-非貨幣性資產(chǎn)：)

(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)

9. 企業(yè)會(huì)計(jì)準(zhǔn)則第8 號(hào)————————-資產(chǎn)減值

(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)

10. 企業(yè)會(huì)計(jì)準(zhǔn)則第9 號(hào)————————-職工薪酬

(Accounting Standard for Business Enterprises No. 9 – Employee compensation )

11. 企業(yè)會(huì)計(jì)準(zhǔn)則第10 號(hào)————————企業(yè)年金基金

(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)

12. 企業(yè)會(huì)計(jì)準(zhǔn)則第11 號(hào)————————股份支付

(Accounting Standard for Business Enterprises No. 11 - Share-based payment)

13. 企業(yè)會(huì)計(jì)準(zhǔn)則第12 號(hào)————————債務(wù)重組

(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)

14. 企業(yè)會(huì)計(jì)準(zhǔn)則第13 號(hào)————————或有事項(xiàng)

(Accounting Standard for Business Enterprises No. 13 - Contingencies)

15. 企業(yè)會(huì)計(jì)準(zhǔn)則第14 號(hào)————————收入

(Accounting Standard for Business Enterprises No. 14 - Revenue)

16. 企業(yè)會(huì)計(jì)準(zhǔn)則第15 號(hào)————————建造合同

(Accounting Standard for Business Enterprises No. 15 - Construction contracts)

17. 企業(yè)會(huì)計(jì)準(zhǔn)則第16 號(hào)————————政府補(bǔ)助

(Accounting Standard for Business Enterprises No. 16 - Government grants)

18. 企業(yè)會(huì)計(jì)準(zhǔn)則第17 號(hào)————————借款費(fèi)用

(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)

19. 企業(yè)會(huì)計(jì)準(zhǔn)則第18 號(hào)————————所得稅

(Accounting Standard for Business Enterprises No. 18 - Income taxes)

20. 企業(yè)會(huì)計(jì)準(zhǔn)則第19 號(hào)————————外幣折算

(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)

21. 企業(yè)會(huì)計(jì)準(zhǔn)則第20 號(hào)————————企業(yè)合并

(Accounting Standard for Business Enterprises No. 20 - Business Combinations)

22. 企業(yè)會(huì)計(jì)準(zhǔn)則第21 號(hào)————————租賃

(Accounting Standard for Business Enterprises No. 21 - Leases)

23. 企業(yè)會(huì)計(jì)準(zhǔn)則第22 號(hào)————————金融工具確認(rèn)和計(jì)量

(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)

24. 企業(yè)會(huì)計(jì)準(zhǔn)則第23 號(hào)————————金融資產(chǎn)轉(zhuǎn)移

(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)

25. 企業(yè)會(huì)計(jì)準(zhǔn)則第24 號(hào)————————套期保值

(Accounting Standard for Business Enterprises No. 24 - Hedging)

26. 企業(yè)會(huì)計(jì)準(zhǔn)則第25 號(hào)————————原保險(xiǎn)合同

(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)

27. 企業(yè)會(huì)計(jì)準(zhǔn)則第26 號(hào)————————再保險(xiǎn)合同

(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)

28. 企業(yè)會(huì)計(jì)準(zhǔn)則第27 號(hào)————————石油天然氣開(kāi)采

(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)

29. 企業(yè)會(huì)計(jì)準(zhǔn)則第28 號(hào)————————會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正

(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policie and estimates， and correction of errors)

30. 企業(yè)會(huì)計(jì)準(zhǔn)則第29 號(hào)————————資產(chǎn)負(fù)債表日后事項(xiàng)

(Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)

31. 企業(yè)會(huì)計(jì)準(zhǔn)則第30 號(hào)————————財(cái)務(wù)報(bào)表列報(bào)

(Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)

32. 企業(yè)會(huì)計(jì)準(zhǔn)則第31 號(hào)————————現(xiàn)金流量表

(Accounting Standard for Business Enterprises No. 31 - Cash flow statements)

33. 企業(yè)會(huì)計(jì)準(zhǔn)則第32 號(hào)————————中期財(cái)務(wù)報(bào)告

(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)

34. 企業(yè)會(huì)計(jì)準(zhǔn)則第33 號(hào)————————合并財(cái)務(wù)報(bào)表

(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)

35. 企業(yè)會(huì)計(jì)準(zhǔn)則第34 號(hào)————————每股收益

(Accounting Standard for Business Enterprises No. 34 - Earnings per share)

36. 企業(yè)會(huì)計(jì)準(zhǔn)則第35 號(hào)————————分部報(bào)告

(Accounting Standard for Business Enterprises No. 35 - Segment reporting)

37. 企業(yè)會(huì)計(jì)準(zhǔn)則第36 號(hào)————————關(guān)聯(lián)方披露

(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)

38. 企業(yè)會(huì)計(jì)準(zhǔn)則第37 號(hào)————————金融工具列報(bào)

(Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)

39. 企業(yè)會(huì)計(jì)準(zhǔn)則第38 號(hào)————————首次執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則

(Accounting Standard for Business Enterprises No. 38 - First time adoption of Accounting Standards for Business Enterprises)