新会计准则英文版

新企业会计准则中英对照（仅供B组小伙伴参考）

1.存货 Inventory

2.长期股权投资 Long-term Equity Investment

3.投资性房地产 Investment Real Estate

4.固定资产 Fixed Assets

5.生物资产 Biological Assets

6.无形资产 Intangible Assets

7.非货币性资产交换 Exchange of Non-monetary Assets

8.资产减值 Assets Impairment

9.职工薪酬 Wages and Salaries of Employees

10.企业年金基金 Enterprise Annuity Fund

11.股份支付 Share-based Payments

12.债务重组 Debt Restructuring

13.或有事项 Contingencies

14.收入 Revenues

15.建造合同 Construction Contracts

16.政府补助 Government Grants

17.借款费用 Borrowing Costs

18.所得税 Income Tax

19.外币折算 Foreign Currency Translation

20.企业合并 Business Combination

21.租赁 Leases

22.金融工具确认和计量 Recognition and Measurement of Financial Instrument

23.金融资产转移 Transfer of Financial Assets

24.套期保值 Hedging

25.原保险合同 Direct Insurance Contracts

26.再保险合同 Reinsurance Contracts

27.石油天然气开采 Exploitation of Petroleum and Natural Gas

28.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

29.资产负债表日后事项 Events after the Balance Sheet Date

30.财务报表列报 Financial Statement Presentation

31.现金流量表 Cash Flow Statement

32.中期财务报告 Interim Financial Reporting

33.合并财务报表 Consolidate Financial Statement

34.每股收益 Earning Per Share/EPS

35.分部报告 Segment Reporting

36.关联方披露 Disclosure of Related Parties

37.金融工具列报 Presentation of Financial Instruments

38.首次执行企业会计准则 Initial Adoption of Accounting Standard for Enterprises