企业会计准则中英文目录

企业会计准则中英文目录
一、总则 (General Principles)
1.目的、作用和依据 (Objective, Role and Basis)
2.会计准则的层次体系 (Hierarchy of Accounting Standards)
3.会计政策与会计估计 (Accounting Policies and Accounting Estimates)
4.会计平衡与会计核算 (Accounting Balance and Accounting Recording)
5.会计信息质量 (Quality of Accounting Information)
6.会计报告 (Accounting Reporting)
7.会计信息的披露 (Disclosure of Accounting Information)
二、资产 (Assets)
1.现金与现金等价物 (Cash and Cash Equivalents)
2.应付票据与应收票据 (Notes Payable and Notes Receivable)
3.银行存款 (Bank Deposits)
4.应收账款 (Accounts Receivable)
5.其他应付款 (Other Accounts Payable)
6.存货 (Inventory)
7.长期股权投资 (Long-term Equity Investment)
8.固定资产 (Fixed Assets)
9.无形资产 (Intangible Assets)
10.长期应收款 (Long-term Receivables)
11.投资性房地产 (Investment Property)
12.生产性生物资产 (Productive Biological Assets)
13.油气资产 (Oil and Gas Assets)
三、负债 (Liabilities)
2.应付利息 (Interest Payable)
3.应付股利 (Dividends Payable)
4.应付票据与应收票据 (Notes Payable and Notes Receivable)
5.应计费用 (Accrued Expenses)
6.长期借款 (Long-term Loans)
7.应付账款 (Accounts Payable)
8.其他应付款 (Other Accounts Payable)
9.预计负债 (Provisions)
10.长期负债 (Long-term Liabilities)
11.租赁负债 (Lease Liabilities)
12.金融负债和金融资产净值表 (Financial Liabilities and Net Asset Value of Financial Assets)
四、所有者权益 (Equity)
1.实收资本 (Paid-in Capital)
2.其他各类股东权益 (Other Shareholders' Equity)
3.盈余公积 (Surplus Reserve)
4.未分配利润 (Undistributed Profits)
5.专项储备 (Special Reserves)
7.减少股本 (Reduction of Share Capital)
8.外币货币报表 (Foreign Currency Financial Statements)
五、收入 (Revenue)
1.主营业务收入 (Main Operating Revenue)
2.其他业务收入 (Other Operating Revenue)
3.政府补助 (Government Grants)
4.资本公积 (Capital Surplus)
六、费用 (Expenses)
1.销售费用 (Selling Expenses)
2.管理费用 (Administrative Expenses)
3.财务费用 (Financial Expenses)
4.税费 (Taxes)
5.其他费用 (Other Expenses)
6.计提费用和资产减值准备 (Accruals and Asset Impairment Provisions)
七、附注 (Appendix)
1.一般附注 (General Appendix)
2.财务责任附注 (Financial Responsibility Appendix)
3.重要会计政策与会计估计附注 (Significant Accounting Policies and Estimates Appendix)
4.重要交易与事件附注 (Significant Transactions and Events Appendix)
5.重要法律事项附注 (Significant Legal Matters Appendix)
6.全面收购会计处理和合并附注 (Full Acquisition Accounting Treatment and Merger Appendix)
7.资产、负债和所有者权益变动情况附注 (Changes in Assets, Liabilities and Shareholders' Equity Appendix)
8.指标说明附注 (Indicator Description Appendix)
以上是企业会计准则的中英文目录，目录共涵盖了准则的主要内容，包括总则、资产、负债、所有者权益、收入、费用和附注等方面。