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 本文来源：https://www.wddqw.com/doc/cc85d2f0ec3a87c24028c4fb.html