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  • 会计科目及术语中英对照

  • 重庆会计网校 日期:2013-1-14 9:32:19[字体: ] [打印] [收藏]
  • 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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