新會(huì)計(jì)準(zhǔn)則中英對(duì)照4

（Accounting Standard for Business Enterprises No. 15 - Construction contracts）
    17. 企業(yè)會(huì)計(jì)準(zhǔn)則第16 號(hào)————————政府補(bǔ)助
    （Accounting Standard for Business Enterprises No. 16 - Government grants）
    18. 企業(yè)會(huì)計(jì)準(zhǔn)則第17 號(hào)————————借款費(fèi)用
    （Accounting Standard for Business Enterprises No. 17 - Borrowing costs）
    19. 企業(yè)會(huì)計(jì)準(zhǔn)則第18 號(hào)————————所得稅
    （Accounting Standard for Business Enterprises No. 18 - Income taxes）
    20. 企業(yè)會(huì)計(jì)準(zhǔn)則第19 號(hào)————————外幣折算
    （Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）
    21. 企業(yè)會(huì)計(jì)準(zhǔn)則第20 號(hào)————————企業(yè)合并
    （Accounting Standard for Business Enterprises No. 20 - Business Combinations）
    22. 企業(yè)會(huì)計(jì)準(zhǔn)則第21 號(hào)————————租賃
    （Accounting Standard for Business Enterprises No. 21 - Leases）
    23. 企業(yè)會(huì)計(jì)準(zhǔn)則第22 號(hào)————————金融工具確認(rèn)和計(jì)量
    （Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments）
    24. 企業(yè)會(huì)計(jì)準(zhǔn)則第23 號(hào)————————金融資產(chǎn)轉(zhuǎn)移
    （Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets）
    25. 企業(yè)會(huì)計(jì)準(zhǔn)則第24 號(hào)————————套期保值
    （Accounting Standard for Business Enterprises No. 24 - Hedging）
    26. 企業(yè)會(huì)計(jì)準(zhǔn)則第25 號(hào)————————原保險(xiǎn)合同
    （Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts）
    27. 企業(yè)會(huì)計(jì)準(zhǔn)則第26 號(hào)————————再保險(xiǎn)合同
    （Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts）
    28. 企業(yè)會(huì)計(jì)準(zhǔn)則第27 號(hào)————————石油天然氣開采
    （Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas）
    29. 企業(yè)會(huì)計(jì)準(zhǔn)則第28 號(hào)————————會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正
    （Accounting Standard for Business Enterprises No. 28 - Changes in accounting policie and estimates, and correction of errors）
    30. 企業(yè)會(huì)計(jì)準(zhǔn)則第29 號(hào)————————資產(chǎn)負(fù)債表日后事項(xiàng)
    （Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date）
    31. 企業(yè)會(huì)計(jì)準(zhǔn)則第30 號(hào)————————財(cái)務(wù)報(bào)表列報(bào)
    （Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements）
    32. 企業(yè)會(huì)計(jì)準(zhǔn)則第31 號(hào)————————現(xiàn)金流量表
    （Accounting Standard for Business Enterprises No. 31 - Cash flow statements）
    33. 企業(yè)會(huì)計(jì)準(zhǔn)則第32 號(hào)————————中期財(cái)務(wù)報(bào)告
    （Accounting Standard for Business Enterprises No. 32 - Interim financial reporting）
    34. 企業(yè)會(huì)計(jì)準(zhǔn)則第33 號(hào)————————合并財(cái)務(wù)報(bào)表
    （Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements）
    35. 企業(yè)會(huì)計(jì)準(zhǔn)則第34 號(hào)————————每股收益
    （Accounting Standard for Business Enterprises No. 34 - Earnings per share）
    36. 企業(yè)會(huì)計(jì)準(zhǔn)則第35 號(hào)————————分部報(bào)告
    （Accounting Standard for Business Enterprises No. 35 - Segment reporting）
    37. 企業(yè)會(huì)計(jì)準(zhǔn)則第36 號(hào)————————關(guān)聯(lián)方披露
    （Accounting Standard for Business Enterprises No. 36 - Related party disclosure）
    38. 企業(yè)會(huì)計(jì)準(zhǔn)則第37 號(hào)————————金融工具列報(bào)
    （Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments）
    39. 企業(yè)會(huì)計(jì)準(zhǔn)則第38 號(hào)————————首次執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則
    （Accounting Standard for Business Enterprises No.
    38 - First time adoption of Accounting Standards for Business Enterprises