新会计准则英文版.docVIP

新企业会计准则 中英对照 （仅供B组小伙伴参考） 存货 Inventory 长期股权投资 Long-term Equity Investment 投资性房地产 Investment Real Estate 固定资产 Fixed Assets 生物资产 Biological Assets 无形资产 Intangible Assets 非货币性资产交换 Exchange of Non-monetary Assets 资产减值 Assets Impairment 职工薪酬 Wages and Salaries of Employees 企业年金基金 Enterprise Annuity Fund 股份支付 Share-based Payments 债务重组 Debt Restructuring 或有事项 Contingencies 收入 Revenues 建造合同 Construction Contracts 政府补助 Government Grants 借款费用 Borrowing Costs 所得税 Income Tax 外币折算 Foreign Currency Translation 企业合并 Business Combination 租赁 Leases 金融工具确认和计量 Recognition and Measurement of Financial Instrument 金融资产转移 Transfer of Financial Assets 套期保值 Hedging 原保险合同 Direct Insurance Contracts 再保险合同 Reinsurance Contracts 石油天然气开采 Exploitation of Petroleum and Natural Gas 会计政策、会计估计变更和差错更正 Changes in Accounting Policies and Estimates and Corrections of Errors 资产负债表日后事项 Events after the Balance Sheet Date 财务报表列报 Financial Statement Presentation 现金流量表 Cash Flow Statement 中期财务报告 Interim Financial Reporting 合并财务报表 Consolidate Financial Statement 每股收益 Earning Per Share/EPS 分部报告 Segment Reporting 关联方披露 Disclosure of Related Parties 金融工具列报 Presentation of Financial Instruments 首次执行企业会计准则 Initial Adoption of Accounting Standard for Enterprises