新会计准则中英对照
21. 企业会计准则第20 号--------企业合并 br/
(Accounting Standard for Business Enterprises No. 20 - Business Combinations) br/
22. 企业会计准则第21 号--------租赁 br/
(Accounting Standard for Business Enterprises No. 21 - Leases) br/
23. 企业会计准则第22 号--------金融工具确认和计量 br/
(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of br/
financial instruments) br/
24. 企业会计准则第23 号--------金融资产转移 br/
(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets) br/
25. 企业会计准则第24 号--------套期保值 br/
(Accounting Standard for Business Enterprises No. 24 - Hedging) br/
26. 企业会计准则第25 号--------原保险合同 br/
(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts) br/
27. 企业会计准则第26 号--------再保险合同 br/
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) br/
28. 企业会计准则第27 号--------石油天然气开采 br/
(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and
natural gas) br/
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 br/
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policie
and estimates, and correction of errors) br/
30. 企业会计准则第29 号--------资产负债表日后事项 br/
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the br
balance sheet date) br/
31. 企业会计准则第30 号--------财务报表列报 br/
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial br/
statements) br/
32. 企业会计准则第31 号--------现金流量表 br/
(Accounting Standard for Business Enterprises No. 31 - Cash flow statements) br/
33. 企业会计准则第32 号--------中期财务报告 br/
(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 br/
(Accounting Standard for Business Enterprises No. 33 - Consolidated financial br/
statements) br/
35. 企业会计准则第34 号--------每股收益 br/
(Accounting Standard for Business Enterprises No. 34 - Earnings per share) br/
36. 企业会计准则第35 号--------分部报告 br/
(Accounting Standard for Business Enterprises No. 35 - Segment reporting) br/
37. 企业会计准则第36 号--------关联方披露 br/
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure) br
38. 企业会计准则第37 号--------金融工具列报 br/
(Accounting Standard for Business Enterprises No. 37 - Presentation of financial br/
instruments) br/
39. 企业会计准则第38 号--------首次执行企业会计准则 br/
(Accounting Standard for Business Enterprises No. 38 - First time adoption of br/
Accounting Standards for Business Enterprises) /font /td /tr /table