企业会计准则

Accounting Standard for Business Enterprises—Basic Standard

Accounting Standard for Business Enterprises No.1—Inventories

Accounting Standard for Business Enterprises No.2—Long—term Equitv Investments

Accounting Standard for Business Enterprises No.3—Investment Pr0Dertv

Accounting Standard for Business Enterprises No.4—Fixed Assets

Accounting Standard for Business Enterprises No.5—Biological Assets

Accounting Standard for Business Enterprises No.6—Intan gible Assets

Accounting Standard for Business Enterprises N0.7——Exchange of Non—Monetary Assets

Accounting Standard for Business Enterprises No.8—Impairment of Assets

Accounting Standard for Business Enterprises No.9—Emplovee Benefits

Accounting Standard for Business Enterprises No.10—EnterDrise Pension Funds

Accounting Standard for Business Enterprises No.11—Share_hased Payment

Accounting Standard for Business Enterprises No.1 2—Debt Restmcturings

Accounting Standard for Business Enterprises No.13—C0ntingencies

Accounting Standard for Business Enterprises No.14—Revenue

Accounting Standard for Business Enterprises N0.15—Construction Contracts

Accounting Standard for Business Enterprises No.16—Government Grants

Accounting Standard for Business Enterprises No.17—Borrowing Costs

Accounting Standard for Business Enterprises No.18—Income Taxes

Accounting Standard for Business Enterprises No.19—Foreign Currencv TranslatinTl

Accounting Standard for Business Enterprises N0.20—Business C0mbinations

Accounting Standard for Business Enterprises No.21—Leases

Accounting Standard for Business Enterprises No.22—Financial Instruments: Recognition and Measurement

Accounting Standard for Business Enterprises No.23—Transfer of Financial Assets

Accounting Standard for Business Enterprises No.24—Hedging

Accounting Standard for Business Enterprises No.25—Direct Insurance Contracts

Accounting Standard for Business Enterprises No.26—Reinsurance Contracts

Accounting Standard for Business Enterprises No.27—Extraction of Oil and Natural Gas

Accounting Standard for Business Enterprises No.28—Changes inAccounting Policies andAccounting Estimates and Corrections of Errors

Accounting Standard for Business Enterprises No.29—Events after the Balance Sheet Date

Accounting Standard for Business Enterprises No.30—Presentation of Financial Statements

Accounting Standard for Business Enterprises No.31—Cash Flow Statements

Accounting Standard for Business Enterprises No.32—Interim Financial Reporting

Accounting Standard for Business Enterprises No.33—Consolidated Financial Statements

Accounting Standard for Business Enterprises No.34—Earnings per ShareAccounting Standard for Business Enterprises No.35—Segment Reporting

Accounting Standard for Business Enterprises No.36—Related Party Disclosures

Accounting Standard for Business Enterprises No.37—Financial Instruments: Presentation and Disclosures

Accounting Standard for Business Enterprises No.38—First-time Adoption ofAccounting Standards for Business Enterprises

The Ministry of Finance of the People's Republic of China formally issued the system of Chinese Accounting Standards for Business Enterprises （ASBEs） on 15 February， 2006， which will be effective for all listed companies as from l January， 2007. This marks the formal establishment of Chinese accounting standards system for business enterprises that adapts to the progress of Chinese market economy development and is also converged with the International Financial Reporting Standards.