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會(huì)計(jì)科目及術(shù)語(yǔ)中英對(duì)照
Inventor y存貨
Long-term equity investment 長(zhǎng)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(wú)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(xiàng)
Revenue 收入
Construction contracts 建造合同
Government grants 政府補(bǔ)助
Borrowing costs 借款費(fèi)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(jì)量
Transfer of financial assets 金融資產(chǎn)轉(zhuǎn)移
Hedging 套期保值
Direct insurance contracts 原保險(xiǎn)合同
Re-insurance contracts 再保險(xiǎn)合同
Extraction of petroleum and natural gas 石油天然氣開(kāi)采
Changes in accounting policies and estimates， and correction of errors 會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正
Events after the balance sheet date 資產(chǎn)負(fù)債表日后事項(xiàng)
Presentation of financial statements 財(cái)務(wù)報(bào)表列報(bào)
Cash flow statements 現(xiàn)金流量表
Interim financial reporting 中期財(cái)務(wù)報(bào)告
Consolidated financial statements 合并財(cái)務(wù)報(bào)表
Earnings per share 每股收益
Segment reporting 分部報(bào)告
Related party disclosure 關(guān)聯(lián)方披露
Presentation of financial instruments 金融工具列報(bào)
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