1. 企業(yè)會計準(zhǔn)則————————-基本準(zhǔn)則
    (Accounting Standard for Business Enterprises - Basic Standard)
    2. 企業(yè)會計準(zhǔn)則第1 號————————-存貨
    (Accounting Standard for Business Enterprises No. 1 - Inventories)
    3. 企業(yè)會計準(zhǔn)則第2 號————————-長期股權(quán)投資
    (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
    4. 企業(yè)會計準(zhǔn)則第3 號————————-投資性房地產(chǎn)
    (Accounting Standard for Business Enterprises No. 3 - Investment properties)
    5. 企業(yè)會計準(zhǔn)則第4 號————————-固定資產(chǎn)
    (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
    6. 企業(yè)會計準(zhǔn)則第5 號————————-生物資產(chǎn)
    (Accounting Standard for Business Enterprises No. 5 - Biological assets)
    7. 企業(yè)會計準(zhǔn)則第6 號————————-無形資產(chǎn)
    (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
    8. 企業(yè)會計準(zhǔn)則第7 號————————-非貨幣性資產(chǎn)：)
    (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
    9. 企業(yè)會計準(zhǔn)則第8 號————————-資產(chǎn)減值
    (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
    10. 企業(yè)會計準(zhǔn)則第9 號————————-職工薪酬
    (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
    11. 企業(yè)會計準(zhǔn)則第10 號————————企業(yè)年金基金
    (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
    12. 企業(yè)會計準(zhǔn)則第11 號————————股份支付
    (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
    13. 企業(yè)會計準(zhǔn)則第12 號————————債務(wù)重組
    (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
    14. 企業(yè)會計準(zhǔn)則第13 號————————或有事項
    (Accounting Standard for Business Enterprises No. 13 - Contingencies)
    15. 企業(yè)會計準(zhǔn)則第14 號————————收入
    (Accounting Standard for Business Enterprises No. 14 - Revenue)
    16. 企業(yè)會計準(zhǔn)則第15 號————————建造合同
    (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
    17. 企業(yè)會計準(zhǔn)則第16 號————————政府補(bǔ)助
    (Accounting Standard for Business Enterprises No. 16 - Government grants)
    18. 企業(yè)會計準(zhǔn)則第17 號————————借款費用
    (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
    19. 企業(yè)會計準(zhǔn)則第18 號————————所得稅
    (Accounting Standard for Business Enterprises No. 18 - Income taxes)
    20. 企業(yè)會計準(zhǔn)則第19 號————————外幣折算
    (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
    21. 企業(yè)會計準(zhǔn)則第20 號————————企業(yè)合并
    (Accounting Standard for Business Enterprises No. 20 - Business Combinations)
    22. 企業(yè)會計準(zhǔn)則第21 號————————租賃
    (Accounting Standard for Business Enterprises No. 21 - Leases)
    23. 企業(yè)會計準(zhǔn)則第22 號————————金融工具確認(rèn)和計量
    (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
    24. 企業(yè)會計準(zhǔn)則第23 號————————金融資產(chǎn)轉(zhuǎn)移
    (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
    25. 企業(yè)會計準(zhǔn)則第24 號————————套期保值
    (Accounting Standard for Business Enterprises No. 24 - Hedging)
    26. 企業(yè)會計準(zhǔn)則第25 號————————原保險合同
    (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
    27. 企業(yè)會計準(zhǔn)則第26 號————————再保險合同
    (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
    28. 企業(yè)會計準(zhǔn)則第27 號————————石油天然氣開采
    (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
    29. 企業(yè)會計準(zhǔn)則第28 號————————會計政策、會計估計變更和差錯更正
    (Accounting Standard for Business Enterprises No. 28 - Changes in accounting policie and estimates， and correction of errors)
    30. 企業(yè)會計準(zhǔn)則第29 號————————資產(chǎn)負(fù)債表日后事項
    (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
    31. 企業(yè)會計準(zhǔn)則第30 號————————財務(wù)報表列報
    (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
    32. 企業(yè)會計準(zhǔn)則第31 號————————現(xiàn)金流量表
    (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
    33. 企業(yè)會計準(zhǔn)則第32 號————————中期財務(wù)報告
    (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
    34. 企業(yè)會計準(zhǔn)則第33 號————————合并財務(wù)報表
    (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
    35. 企業(yè)會計準(zhǔn)則第34 號————————每股收益
    (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
    36. 企業(yè)會計準(zhǔn)則第35 號————————分部報告
    (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
    37. 企業(yè)會計準(zhǔn)則第36 號————————關(guān)聯(lián)方披露
    (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
    38. 企業(yè)會計準(zhǔn)則第37 號————————金融工具列報
    (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
    39. 企業(yè)會計準(zhǔn)則第38 號————————首次執(zhí)行企業(yè)會計準(zhǔn)則
    (Accounting Standard for Business Enterprises No. 38 - First time adoption of Accounting Standards for Business Enterprises)