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