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會計科目及術(shù)語中英對照
Inventor y存貨
Long-term equity investment 長期股權(quán)投資
Investment property 投資性房地產(chǎn)
Fixed assets 固定資產(chǎn)
Biological assets 生物資產(chǎn)
Intangible assets 無形資產(chǎn)
Exchange of non-monetary assets 非貨幣性資產(chǎn)
Impairment of assets 資產(chǎn)減值
Employee compensation 員工薪酬
Enterprise annuity fund 企業(yè)年金基金
Share-based payment 股份支付
Debt restructurings 債務(wù)重組
Contingences 或有事項
Revenue 收入
Construction contracts 建造合同
Government grants 政府補助
Borrowing costs 借款費用
Income taxes 所得稅
Foreign currency translation 外幣折算
Business combination 企業(yè)合并
Lease 租賃
Recognition and measurement of financial instruments 金融工具確認(rèn)和計量
Transfer of financial assets 金融資產(chǎn)轉(zhuǎn)移
Hedging 套期保值
Direct insurance contracts 原保險合同
Re-insurance contracts 再保險合同
Extraction of petroleum and natural gas 石油天然氣開采
Changes in accounting policies and estimates， and correction of errors 會計政策、會計估計變更和差錯更正
Events after the balance sheet date 資產(chǎn)負(fù)債表日后事項
Presentation of financial statements 財務(wù)報表列報
Cash flow statements 現(xiàn)金流量表
Interim financial reporting 中期財務(wù)報告
Consolidated financial statements 合并財務(wù)報表
Earnings per share 每股收益
Segment reporting 分部報告
Related party disclosure 關(guān)聯(lián)方披露
Presentation of financial instruments 金融工具列報
責(zé)任編輯：vivien
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