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会计科目及术语中英对照
Inventor y存货
Long-term equity investment 长期股权投资
Investment property 投资性房地产
Fixed assets 固定资产
Biological assets 生物资产
Intangible assets 无形资产
Exchange of non-monetary assets 非货币性资产
Impairment of assets 资产减值
Employee compensation 员工薪酬
Enterprise annuity fund 企业年金基金
Share-based payment 股份支付
Debt restructurings 债务重组
Contingences 或有事项
Revenue 收入
Construction contracts 建造合同
Government grants 政府补助
Borrowing costs 借款费用
Income taxes 所得税
Foreign currency translation 外币折算
Business combination 企业合并
Lease 租赁
Recognition and measurement of financial instruments 金融工具确认和计量
Transfer of financial assets 金融资产转移
Hedging 套期保值
Direct insurance contracts 原保险合同
Re-insurance contracts 再保险合同
Extraction of petroleum and natural gas 石油天然气开采
Changes in accounting policies and estimates， and correction of errors 会计政策、会计估计变更和差错更正
Events after the balance sheet date 资产负债表日后事项
Presentation of financial statements 财务报表列报
Cash flow statements 现金流量表
Interim financial reporting 中期财务报告
Consolidated financial statements 合并财务报表
Earnings per share 每股收益
Segment reporting 分部报告
Related party disclosure 关联方披露
Presentation of financial instruments 金融工具列报
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