Inventor y存貨
Long-term equity investment 長期股權投資
Investment property 投資性房地產
Fixed assets 固定資產
Biological assets 生物資產
Intangible assets 無形資產
Exchange of non-monetary assets 非貨幣性資產
Impairment of assets 資產減值
Employee compensation 員工薪酬
Enterprise annuity fund 企業年金基金
Share-based payment 股份支付
Debt restructurings 債務重組
Contingences 或有事項
Revenue 收入
Construction contracts 建造合同
Government grants 政府補助
Borrowing costs 借款費用
Income taxes 所得稅
Foreign currency translation 外幣折算
Business combination 企業合併
Lease 租賃
Recognition and measurement of financial instruments 金融工具確認和計量
Transfer of financial assets 金融資產轉移
Hedging 套期保值
Direct insurance contracts 原保險合同
Re-insurance contracts 再保險合同
Extraction of petroleum and natural gas 石油天然氣開採
Changes in accounting policies and estimates， and correction of errors 會計政策、會計估計變更和差錯更正
Events after the balance sheet date 資產負債表日後事項
Presentation of financial statements 財務報表列報
Cash flow statements 現金流量表
Interim financial reporting 中期財務報告
Consolidated financial statements 合併財務報表
Earnings per share 每股收益
Segment reporting 分部報告
Related party disclosure 關聯方披露
Presentation of financial instruments 金融工具列報
責任編輯：vivien