新会计准则中英对照
财政部在人民大会堂同时发布新的会计准则和审计准则体系，其中新会计准则于2007年1月1日起在上市公司中执行，其他企业鼓励执行。
新会计准则英汉对照目录
Effective 2007 for Listed Companies
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 br/
(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 br/
(Accounting Standard for Business Enterprises No. 4 - Fixed assets) br/
6. 企业会计准则第5 号---------生物资产 br/
(Accounting Standard for Business Enterprises No. 5 - Biological assets) br/
7. 企业会计准则第6 号---------无形资产 br/
(Accounting Standard for Business Enterprises No. 6 - Intangible assets) br/
8. 企业会计准则第7 号---------非货币性资产:) br/
(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets) br/
9. 企业会计准则第8 号---------资产减值 br/
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets) br/
10. 企业会计准则第9 号---------职工薪酬 br/
(Accounting Standard for Business Enterprises No. 9 – Employee compensation ) br/
11. 企业会计准则第10 号--------企业年金基金 br/
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund) br/
12. 企业会计准则第11 号--------股份支付 br/
(Accounting Standard for Business Enterprises No. 11 - Share-based payment) br/
13. 企业会计准则第12 号--------债务重组 br/
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings) br/
14. 企业会计准则第13 号--------或有事项 br/
(Accounting Standard for Business Enterprises No. 13 - Contingencies) br/
15. 企业会计准则第14 号--------收入 br/
(Accounting Standard for Business Enterprises No. 14 - Revenue) br/
16. 企业会计准则第15 号--------建造合同 br/
(Accounting Standard for Business Enterprises No. 15 - Construction contracts) br/
17. 企业会计准则第16 号--------政府补助 br/
(Accounting Standard for Business Enterprises No. 16 - Government grants) br/
18. 企业会计准则第17 号--------借款费用 br/
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs) br/
19. 企业会计准则第18 号--------所得税 br/
(Accounting Standard for Business Enterprises No. 18 - Income taxes) br/
20. 企业会计准则第19 号--------外币折算 br/
(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation) br/