中国企业会计准则双语版

A. 求！<<企业会计准则第7号——非货币性资产交换>>应用指南的英文版本

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

你搜一下吧,网上有的

B. 企业会计准则英文简称

Accounting Standards for Business Enterprises，简称ASBE

C. "企业会计准则"翻译成英语

In the new accounting standards for enterprises no. 18 - the income tax law enacted in no income tax accounting standards before, only the business enterprise income tax the accountancy handles the provisional regulations (1994), the accounting standards for enterprises - income tax accounting (draft) (1995), enterprise accounting practice in 2001, mainly is promulgated in accordance with the relevant provisions of enterprise accounting system. Based on the related concepts and tax calculation method, account Settings, accounting recognition and measurement, etc, to compare the income tax accounting standards and the comprehensive analysis of relevant set proposed own view.

D. 求新会计准则财务报表英文版

Subject: 中英文对照财务报表(含资产负债、利润表及分配表、现金流量表和多个成本费用表格).xls

请在邮箱附件中下载

E. 2006企业会计准则英文版哪里找

http://lioukaichao888.bokee.com/viewdiary.18655365.html

No.1 – Inventories
Cai Kuai [2006] No.3
February 15, 2006
Chapter I General Provisions
Article 1 These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating there cognition of the inventories, measurement and disclosure of related information. .
Article 2 Other relevant accounting standards shall apply to such items as follows:
(1) The Accounting Standard for Business Enterprises No. 5 - Biological Assets shall apply to the consumptive biological assets.
(2)The Accounting Standard for Business Enterprises No. 15 – Construction Contracts shall apply to the costs of the inventories together through construction contracts.
Chapter II Recognition
Article 3 The term "inventories" refers to finished procts or merchandise possessed by an enterprise for sale in the daily of business, or work in progress in the process of proction, or materials and supplies to be consumed in the process of proction or offering labor service.
Article 4 The inventories shall not be recognized unless they satisfy such conditions simultaneously as follows:
(1) The economic benefits pertinent to the inventories are likely to flow into the enterprise; and
(2) The cost of the inventories can be measured reliably.
Chapter III Measurement
Article 5 The inventories shall be initially measured in light of their cost. The cost of inventory consists of purchase costs, processing costs and other costs.
Article 6 The purchase costs of inventories consists of the purchase price, relevant taxes, transport fees, loading and unloading fees, insurance premium sand other expenses that may be relegated to the purchase costs of inventories.
Article 7 The processing costs of inventories consist of the direct labor and proction overheads allocated according to a particular method. The "proction overheads" refers to all indirect expenses happened in the process of manufacturing procts and providing labor services by an enterprise. An enterprise shall, according to the nature of the proction overheads, choose the reasonable method for the allocation of proction overheads. If two or more kinds of procts are manufactured in the same proction process, and the processing cost for each proct is unable to be separated from that of others directly, the processing costs shall be allocated among the procts in a reasonable way.
Article 8 "Other costs of inventories" refers to those costs, other than purchase costs and processing costs, happened in bringing the inventories to their present
location and condition.
Article 9 The following expenses shall be recognized as current profits and losses as they are happened, which shall not be included in the cost of inventories:
(1) The direct materials, direct labor and proction overheads that are abnormally consumed;
(2) The storage expenses (excluding the expenses which are necessary in the proction process for reach the next proction stage); and(3)?Other expenses that cannot be included in the costs happened in bringing the inventories to their present location and condition.
Article 10 The borrowing costs, which shall be included in the cost of inventories, shall be disposed in accordance with the Accounting Standard for Enterprises No. 17 - Borrowing costs.
Article 11 The cost of inventories invested by an investor shall be ascertained in accordance with the value as stipulated in the investment contract or agreement, unless it is not stipulated fair in the contract or agreement.
Article 12 The cost of agricultural procts in the harvest, and the cost of inventories obtained by the exchange of non-monetary assets, recombination of liabilities and merger of enterprises shall be ascertained in accordance with the Accounting Standard for Business Enterprises No. 5 - Biological Assets, Accounting Standard for Business Enterprises No. 7 - Exchange of Non-monetary Assets, Accounting Standard for Business Enterprises No. 12 - Debt Restructuring sand Accounting Standard for Business Enterprises No.20 -Business Combinations, respectively.
Article 13 Where an enterprise provides labor service, the direct labor expenses, other direct expenses as well as the indirect expenses included thereto shall be included in the cost of inventories. Article 14 An enterprise shall confirm the actual cost of sending out inventories by employing the first-in-first-out method, the weighted average method or the specific identification method. The cost of sending out inventories of items with similar nature and purpose shall be confirmed by employing the same cost calculation method. Generally, the cost of non-substitutable inventories, and goods purchased and proced as well as the labor services offered for specific projects, the cost of sending out shall be confirmed by employing the specific identification method. As to the inventories, which have been already sold, their costs shall be carried forward as the current profits and losses and the relevant provision for the loss on decline in value of inventories shall also be carried forward. Article 15 On the date of balance sheet, the inventories shall be measured whichever is lower in accordance with the cost and the net realizable value. If the cost of inventories is higher than the net realizable value, the provision for the loss on decline in value of inventories shall be made and be included in the current profits and losses. The net realizable value refers to in the daily business activity the amount after decting the estimated cost of completion, estimated sale expense and relevant taxes from the estimated sale price of inventories. Article 16 An enterprise shall confirm the net realizable value of inventories on the ground of reliable evidence obtained, taking into consideration of the purpose for holding inventories and the effects of events occurring after the date of the balance sheet. The materials held for proction shall be measured at cost if the net realizable value of the finished procts is higher than the cost. If a decline of the value of materials shows that the net realizable value of the finished procts is lower than the cost, the materials shall be measured at the net realizable value.
Article 17 The net realizable value of inventories held for the execution of sales contracts or labor contracts shall be calculated on the ground of the contract price.
If an enterprise holds more inventories than the quantities subscribed in the sales contract, the net realizable value of the excessive part of the inventories shall be calculated on the ground of the general sales price.
Article 18 Ordinarily an enterprise shall make provision for loss on decline in value of inventories on the ground of each item of inventories.
For inventories with large quantity and relatively low unit prices, the provision for loss on decline in value of inventories shall be made on the ground of the categories of inventories.
For the inventories related to the series of procts manufactured and sold in the same area, and of which the final use or purpose is identical or similar there to, and if it is difficult to measure them by separating them from other items, the provision for loss on decline in value of inventories shall be made on a combination basis.
Article 19 An enterprise shall confirm the net realizable value of inventories on the balance sheet date. If the factors causing any write-down of the inventories have disappeared, the amount of write-down shall be resumed and be reversed from the provision for the loss on decline in value of inventories that has been made. The reversed amount shall be included in the current profits and losses.
Article 20 An enterprise shall amortize the easily consumed procts of low value and packing articles and supplies by employing the one-off write-off method or equal-split amortization method and bring it in the cost of the relevant assets or in the current profits and losses.
Article 21 For any damage to the inventories of an enterprise, the enterprise shall include the amount after decting the book value and relevant taxes from the disposal income in the current profits and losses. The book value of inventories shall refer to the amount after decting the accumulative provision for loss on decline in value of inventories from the cost of inventories. The loss of inventories shall be included in the current profits and losses. Chapter IV Disclosure
Article 22 An enterprise shall, in the notes, disclose the information concerning to inventories as follows:
(1) The book value of all inventories at the beginning and end of the period;
(2) The methods to confirm the cost of sending out inventories;
(3)The basis for confirming the net realizable value of inventories, the methods to make provision for the loss on decline in value of inventories, the amount of the provision for loss on decline in value of inventories to be reversed in the current period, as well as the relevant information about the making and reversion of the provision for loss on decline in value ofinventories.
(4) The book value of inventories used for a guaranty.

F. 《企业会计准则》用英文怎么说

企业会计准则
accounting standards for business enterprise

G. 最新企业会计准则英文版

国际会计准则2010版-英文版
容量6.3MB

http://ishare.iask.sina.com.cn/f/19323410.html

我也下载了，解压缩后，是PDF格式的。

H. 美国会计准则、国际会计准则与中国会计准则分析英文怎么翻译

美国会计准则 US Generally Accepted Accounting Principles

国际会计准则 International Accounting Standards

中国会计准则分析 Chinese Analysis of accounting standards

美国会计准则由美国财务会计准则委员会（FASB）、会计师协会（APB）和证券交易委员会（SEC）在《意见书》和《公报》中所规定的会计准则、方法和程序所组成的。

国际会计准则是由国际会计准则委员会制定并公布的会计一般规范。其目的是促成国际范围内的会计行为的规范化。

中国会计准则是中国会计人员从事会计工作必须遵循的基本原则，是会计核算工作的规范。它是指就经济业务的具体会计处理作出规定，以指导和规范企业的会计核算，保证会计信息的质量。

(8)中国企业会计准则双语版扩展阅读：

国际会计准则与美国会计准则的比较

共同点：

1、运作机制相似，二者均为民间机构，由企业、专业团体资助，专门制定会计准则，不过FASB获得了SEC的授权。

2、制定准则程序相似，如前所述，二者制定准则都经过大量的调研、征求意见、投票批准等程序，且透明度非常高。

3、准则内容相似。尽管FASB发布的会计准则数量多于IASB，但其对相同业务的会计处理原则、方法等基本相似。

不同点：

1、出发点不同。

IASB的出发点是制定全球通用的会计准则，FASB则主要根据美国国内经济活动的需要制定会计原则，主要适用于美国。

2、基础不同。

IASB发布的会计准则主要是原则导向(Principe-based)的，目的是在基本原则一致的条件下，兼顾不同国家的具体情况，因而比较精练、粗线条，其核心思想是只要企业在编制会计报表满足了财务会计概念框架(Conceptual Framework)的要求，那么报表就是真实、公允的，IFRS体系更加看终于专业人员的内在以及主观判断

FASB发布的会计准则主要是规则导向(Rule-based)，其准则数量多，内容具体、细致，其核心思想是尽可能多的将规则细化，是的每一项业务都有具体的准则作为指引，只要企业在编制报表时候完全满足了相关要求，那么报表就整体上满足了GAAP准则的思想，故这种依据一条一条的准则去检测企业是否规范操作也被称为逐项核查(Box-ticking)。

网络-美国通用会计准则

网络-国际会计准则

网络-中国会计准则

I. 2007年的新《企业会计准则》哪里可以有完整版

网络无所不能
http://wenku..com/view/7189dfd8d15abe23482f4d0c.html