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

  (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

  (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
 

  6. 企业会计准则第5 号---------生物资产

  (Accounting Standard for Business Enterprises No. 5 - Biological assets)
 

  7. 企业会计准则第6 号---------无形资产

  (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
 

  8. 企业会计准则第7 号---------非货币性资产

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

  9. 企业会计准则第8 号---------资产减值

  (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
 

  10. 企业会计准则第9 号---------职工薪酬

  (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
 

  11. 企业会计准则第10 号--------企业年金基金

  (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
 

  12. 企业会计准则第11 号--------股份支付

  (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
 

  13. 企业会计准则第12 号--------债务重组

  (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
 

  14. 企业会计准则第13 号--------或有事项

  (Accounting Standard for Business Enterprises No. 13 - Contingencies)
 

  15. 企业会计准则第14 号--------收入

  (Accounting Standard for Business Enterprises No. 14 - Revenue)