2013年注冊會計師英語會計科目術語中英文對照

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Fixed assets 固定資產
    Inventor y存貨
    Long-term equity investment 長期股權投資
    Investment property 投資性房地產
    Biological assets 生物資產
    Intangible assets 無形資產
    Exchange of non-monetary assets 非貨幣性資產
    Impairment of assets 資產減值
    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 金融工具確認和計量
    Transfer of financial assets 金融資產轉移
    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 資產負債表日后事項
    Presentation of financial statements 財務報表列報
    Cash flow statements 現(xiàn)金流量表
    Interim financial reporting 中期財務報告
    Consolidated financial statements 合并財務報表
    Earnings per share 每股收益
    Segment reporting 分部報告
    Related party disclosure 關聯(lián)方披露
    Presentation of financial instruments 金融工具列報