职场商务:会计科目及术语中英对照
2017-08-01来源:易贤网

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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