第五单元(完整版).docVIP

Unit 5 Financial Reporting Standards The first part 1.Accounting Standards for Enterprises No.2 - Long-term Equity Investments 2.Accounting Standards for Enterprises No.20 - Business Combinations 3.Accounting Standards for Enterprises No. 33 - Consolidated Financial Statement 一、Key terms Initial measurement 初始计量 Subsequent measurement 后续计量 Consideration 对价 capital reserve （additional paid-in capital ） 资本公积 retained earning 留存收益 merger and acquisition 并购（兼并和收购） Busin