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:)

  (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 policie 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)