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Term in English
Term in Chinese
[Amount] recoverable
()
Corridor
Accountability of management
Accounting
Benefit Plans
Accounting estimate
10
11
12
Accounting income
13
Accounting model
14
Accounting period
15
16
Accounting policy
17
Accounting principle
18
Accounting profit
19
Accounting record
20
Accounting treatment
21
Accounts receivable
22
Accrual basis
23
24
Accrued liabilities
25
()
or loss)
26
27
28
Achieve comparability
29
acquired entity
()()
30
acquired goodwill
()
Item
Term in English
Term in Chinese
31
32
Acquiree
33
Acquirer
34
Acquisition
35
acquisition date
36
Active market
37
active use
38
actively marketed
39
Actuarial assumptions
40
41
retirement benefits
42
Actuarial valuation
43
44
45
Additional consideration
46
additional disclosure
47
48
49
()
date]
50
adjustment
51
Administrative expenses
52
Admission fees
53
Advance
//
54
55
adverse event
56
After-tax amount
57
Agency
58
Aggregate
59
Aggregation
60
Agreement date
61
Agricultural activity
62
Agricultural produce
63
Agriculture
64
Allocation
Item
Term in English
Term in Chinese
65
Allowance
66
allowance account
67
68
69
Amortisation
70
Amortisation method
71
Amortisation period
72
Amortised cost
73
financial liability
74
amount of inventories
75
amount payable
76
77
()
78
Analysis
79
Annual leave
80
Annual periods
81
annuitant
82
annuitisation
83
annuity
84
Antidilution
85
Antidilutive
86
Appendix
87
Application of Requirements
88
application supplement
89
appraisal
90
91
Asking price
92
Assess
93
Asset
94
95
Assets acquired
96
benefit fund
97
Item
Term in English
Term in Chinese
98
Associate
99
Audit report
100
()
101
102
Balance sheet
103
104
105
Bank
106
Bank overdraft
107
Bankruptcy
108
bargain purchase
109
110
basis adjustment
111
112
basis point
113
Benchmark treatment
114
beneficial contracts
115
Benefit
/ /
116
Benefit obligation
117
Benefit to users
118
Best estimate
119
Bias
120
Bid bonds
121
Bid price
122
bid-ask spread
123
124
binomial
125
Biological asset
126
Biological transformation
127
Black-Scholes-Merton formula
Black-Scholes-Merton
128
Board of directors
129
Bonus issue
130
Bonus plan
131
book of contracts
132
Book value
133
Borrowing costs
Item
Term in English
Term in Chinese
134
Bottom-up test
135
business
//
136
Business combination
137
138
Business Combinations
139
140
141
Initially Reported
142
Business segment
143
Business unit
144
Buying segment
145
By-product
146
Call options
147
Callable
148
Cap
149
150
Capital
//
151
capital appreciation
152
153
Capital contribution
154
Capital expenditure
155
Capital gain
156
Capital maintenance
157
158
Capitalisation
159
Capitalisation of interest
160
161
Carried at cost
162
Carry forward
/(Standard)
Item
Term in English
Term in Chinese
163
Carrying amount
164
Cash
165
Cash basis
166
Cash equivalents
167
Cash flow
168
169
170
flows
171
172
173
Cash inflow
174
Cash on hand
175
Cash outflow
176
Cash payments
177
178
Cash proceeds
179
180
181
transaction
182
Catastrophe bond
183
catastrophe provisions
184
cedant
185
Certificates of deposit
186
()
187
188
Claim
()/ / / //
189
190
Class of assets
191
192
193
Classification
194
Item
Term in English
Term in Chinese
195
classification of inventory
196
clean-up call
197
individual
198
199
Closing rate
200
collar
201
Collateral
202
203
Collectability
204
Collection
//
205
collective marks
206
collective power
207
combined instrument
208
Commencement
209
()
210
commercial loans
/ /
211
212
commercial substance
213
resources
214
Commission
215
Commitment
216
Commodity
()/ ()
217
Comparability
218
219
220
221
Comparative information
222
Compensated absences
223
complementary assets
224
Completeness
225
compliance period
226
Standards
227
Component
Item
Term in English
Term in Chinese
228
229
Compound instrument
230
()
231
confidence level
232
233
Consequential amendment
234
consideration
235
236
Costs
237
Inventories
238
Statements
239
240
241
242
Consolidated group
243
Consolidation
//
244
consolidation adjustments
245
246
Consolidation purposes
247
248
Construction contract
249
Construction Contracts
250
Constructive obligation
251
Contingency
252
Contingent asset
253
Contingent liability
254
Contingent rent
255
256
257
Item
Term in English
Term in Chinese
258
continuing involvement
259
Continuing operations
260
Contract
261
262
Contractual arrangement
263
264
265
contractual obligation
266
contractual rights
267
Contribution
/ ()/ /
268
contributor
269
control
270
()
271
()
272
Control number
273
controlled entity
274
convenience translation
275
Convergence
276
Conversion option
277
Convertible bonds
278
Convertible debt
279
Convertible instruments
280
281
co-operative
282
Copyright
283
core goodwill
284
Corporate assets
285
Cost
286
Cost formula
287
Cost method
288
cost model
289
Cost of an acquisition
290
291
Item
Term in English
Term in Chinese
292
Cost of an investment
293
Cost of conversion
294
Cost of inventories
/...
295
296
Cost of purchase
297
298
299
Cost-based measurement
300
Cost-plus method
301
costs of conversion
302
Costs of disposal
303
304
costs to sell
305
counterparty
306
307
coupon
308
309
credit enhancements
310
credit exposures
311
Credit facilities
312
313
credit quality
314
Credit risk
315
credit spread
316
Creditors
317
Creditworthiness
/ /
318
319
cross-reference
320
CTDs
321
322
323
Currency risk
324
Currency translation
325
Currency units
326
Current asset
10
Item
Term in English
Term in Chinese
327
Current cost
328
329
Current investment
330
Current liabilities
331
332
Current tax
333
Curtailment
334
cushions
335
customer list
336
database
337
Date of acquisition
338
date of exchange
339
340
Dealing securities
341
death benefit
342
Debt
343
Debt instrument
344
Debt securities
345
Decision tree
346
Decision-useful information
347
decommissioning
348
decommissioning costs
349
decommissioning funds
350
decommissioning obligations
351
352
353
Deemed cost
354
Defer
355
Deferral method
356
357
Deferred tax
358
359
360
361
11
Item
Term in English
Term in Chinese
362
363
()
of)
364
365
366
Demand deposits
367
demand feature
368
Demerger
369
Demonstrably committed
370
deposit accounting
371
deposit component
372
Depreciable amount
373
Depreciable assets
374
375
Depreciation
376
Depreciation methods
377
()
378
Derecognition
379
Derivative
()
380
derivative features
381
382
instrument
383
determination of cost
384
contains a Lease
385
Development
386
Development costs
387
388
Dilution
389
Dilutive effect
390
391
392
393
Direct labour
394
12
Item
Term in English
Term in Chinese
operating activities
395
396
directly attributable
397
Directors
398
disaggregated information
399
Disclose
400
Disclosure
401
402
403
disclosure requirement
404
405
DisclosureService Concession
Arrangements
406
Discontinued (operations)
()
407
Discontinuing operation
408
Discount rate
409
discounted basis
410
Discounting
411
412
Disposal consideration
413
disposal group
414
disposal plan
415
disposal transaction
416
dissenting opinion
417
Dividend yield
418
Dividends
419
domain name
420
doubtful debts
421
Downstream transactions
422
423
424
425
Earnings
426
Earnings - diluted
427
Earnings contingency
13
Item
Term in English
Term in Chinese
428
429
430
Economic benefits
431
432
Economic life
433
434
Effective date
435
436
437
Rates
438
evaluation assets
439
440
441
Embedded derivative
442
emission rights
443
Employee benefits
444
445
446
447
services
448
contributions
449
Enactment
/ / /
450
enforcement of covenants
451
Enhanced Disclosure
452
Enterprise
453
454
Entity
/ /
455
entity-specific value
14
Item
Term in English
Term in Chinese
456
environmental obligations
457
equalisation provisions
458
Equity
459
460
461
Losses
462
equity balances
463
Equity capital
464
(()
)
(()
466
Equity component
467
equity holders
468
equity index
469
Equity instrument
470
471
equity interests
472
equity issue
473
Equity method
474
Equity securities
475
465
transaction
476
estimated costs
477
478
479
480
481
482
date
483
evidence of impairment
()
484
Exchange difference
485
Exchange of assets
15
Item
Term in English
Term in Chinese
486
Exchange rate
487
exchange transaction
488
Executory contract
489
Exemptions
490
Exercise date
/ /
491
Exercise of rights
()
492
Exercise price
/ /
493
existing liability
494
Expected value
495
Expenditure
496
Expenses
(income)/
497
experience account
498
Experience adjustments
()
499
Expiry date
/ /
500
501
502
503
Resources
504
Exposure draft
505
506
Extraordinary items
507
()
508
Fair presentation
509
Fair value
510
511
512
Faithful representation
513
Fees
()
514
Fellow subsidiary
515
Fidelity bonds
516
fiduciary activities
517
FIFO
518
FIFO formula
519
Finance lease
16
Item
Term in English
Term in Chinese
520
521
Financial asset
522
523
524
Financial capital
525
financial conglomerate
526
Financial guarantee
527
Financial institution
528
Financial instruments
529
Presentation
530
Measurement
531
Financial liability
532
Financial performance
533
Financial position
534
Financial reporting
535
Economies
536
Ventures
537
Financial review
538
financial risk
539
Financial statements
540
541
Financing activities
542
Financing device
543
Finished good
544
Firm commitment
545
546
547
548
first-in, first-out
549
First-time adopter
550
First-time adoption
17
Item
551
Term in English
First-time Adoption of International
Term in Chinese
552
First-time Application
553
554
Fixed asset
555
556
557
558
559
Floating rate
560
Floor
561
Forecast
562
forecast transaction
563
Foreign currency
564
565
566
Foreign entity
567
568
569
()
570
Foreign operation
571
Forgivable loans
572
Forward contract
573
574
Framework
575
576
Franchise fee
577
Function of expense
578
functional currency
579
Fundamental errors
580
Accounting Policies
18
Item
Term in English
Term in Chinese
581
Funding
/ / /
582
583
584
Futures contract
585
GAAP
586
Gain on disposal
587
Gains
588
589
590
Geographical segments
591
Going concern
592
Goodwill
593
governing board
594
governing body
595
governing charter
596
Government
597
Government assistance
598
599
Government grants
600
government guarantee
601
grant date
602
603
604
605
Gross margin
606
Gross profit
607
Group
/ ///
608
()
plans
609
610
Group of assets
611
612
Grouping of assets
()
613
Guarantee
614
guarantee fund
19
Item
Term in English
Term in Chinese
615
616
Harmonise
617
Harvest
618
Hedge accounting
619
Hedge effectiveness
620
Hedged item
621
Hedging
622
Hedging instrument
623
Hedging relationship
624
Hedging reserve
625
626
627
Held-to-maturity investment
628
highly probable
629
Hire-purchase contract
630
Historical cost
631
632
Historical summaries
()
633
Holding company
634
Host contract
635
host instrument
636
hybrid instrument
637
Hyperinflation
638
Hyperinflationary economies
639
IAS
640
IASC
641
642
IASCF
643
Identifiable asset
644
IFAC
645
IFRIC
646
IFRS
647
IFRS-compliant
648
Impairment
649
Impairment loss
20
Item
Term in English
Term in Chinese
650
Impairment of Assets
651
Impairment test
652
Implementation Guidance
653
Import duties
654
impracticability exemption
655
impracticable
656
657
in the money
658
659
Incidental income
660
incidental operations
661
Income
662
Income approach
663
664
Income tax
665
666
Income Taxes
667
668
Non-Depreciable Assets
669
670
Incremental share
671
()
672
673
individual asset
674
675
Induced conversion
676
Industry segments
677
Inflation
678
Changing Prices
679
initial classification
680
681
()
21
Item
Term in English
Term in Chinese
operation)
682
Initial measurement
683
684
Initial recognition
685
in-substance defeasance
686
insurable interest
687
688
insurance assets
689
Insurance company
690
Insurance contract
691
Insurance Contracts
692
Insurance enterprise
693
insurance liability
694
insurance obligations
695
insurance risk
696
insurance swaps
697
insured event
698
insurer
699
Intangible asset
700
Intangible Assets
701
702
703
Interest
/ /
704
()
705
706
707
708
709
710
interest-only strip
711
712
713
714
715
Interim period
716
22
Item
Term in English
Term in Chinese
717
718
Internally generated
719
720
721
Committee
722
Committee Foundation
723
724
Interpretations Committee
725
726
intragroup
727
intrinsic value
728
729
Inventories
730
investee
731
Investing activities
732
Investment
733
investment contract
734
Investment enterprise
735
investment grade
736
Investment performance
737
Investment Property
738
Investment securities
739
740
741
Investments in Associates
742
Investor
743
744
investor-owned entity
745
Involuntary liquidation
746
irrevocable commitments
747
Issued capital
748
issued shares
23
Item
Term in English
Term in Chinese
749
issuing entity
750
Item
751
752
item of inventory
753
Joint control
754
Joint venture
755
756
757
758
jurisdiction
/ ()/
759
760
last-in, first-out
761
Lease
762
Lease term
763
leaseback
764
Leased assets
765
leasehold interest
766
Leases
767
Legal entity
768
Legal merger
769
Legal obligation
770
legal parent
771
legal rights
772
legal subsidiary
773
774
Legislative requirement
775
Lender
776
Lessee
777
interest
778
Lessor
779
Letters of credit
780
781
Liabilities assumed
782
Liability
24
Item
Term in English
Term in Chinese
783
Liability component
784
liability issue
785
Licence fee
786
Licensing agreement
787
life-contingent annuity
788
LIFO
789
Line item
790
Line of business
791
Liquid assets
792
Liquidity
793
liquidity presentation
794
Liquidity risk
795
Litigation settlements
796
Loan
/ /
797
loan asset
798
loan commitment
799
800
801
enterprise
802
loans payable
803
804
805
Long-term investment
806
loss event
807
808
809
Losses
810
Majority interest
811
Management
812
management commentary
813
Margin
814
market condition
815
Market price
816
817
Market risk
25
Item
Term in English
Term in Chinese
818
Market value
819
Marketable
820
mask works
()/
821
822
823
Material adjustments
824
material errors
825
material omissions
826
Materiality
827
Matrix approach
828
Matrix presentation
829
Maturity
830
maturity value
831
Measurement
832
Measurement bases
833
measurement date
834
835
836
members shares
837
838
Membership fees
839
merchandise
840
Merger
841
method of accounting
842
843
844
Minority interest
845
Mismatch
846
misstatement
847
mitigating device
()
848
Monetary asset
849
(
)
26
Item
Term in English
Term in Chinese
850
Monitor compliance
851
mortality risk
852
()
853
()
benefit plan)
854
855
856
mutual entity
857
mutual fund
858
859
National requirements
860
861
Negative goodwill
862
Negotiable paper
863
net assets
864
Net basis
865
866
867
868
Net income
869
870
871
872
Net loss
873
874
Net position
875
Net profit
876
()/ ()
877
878
879
880
881
Neutrality
27
Item
Term in English
Term in Chinese
882
883
884
()
sheet date]
885
886
Non-cancellable lease
887
Non-cash transactions
888
non-coterminous year-ends
889
non-current assets
890
Discontinued Operations
891
non-derivative
()
892
non-derivative contract
893
plan
894
Non-discretionary payments
895
non-financial assets
896
Non-linearities
897
Non-marketable securities
898
Non-monetary asset
899
900
non-redeemable
901
902
903
notes (receivable/payable)
(/ )
904
Notional amount
905
notionally restated
906
Objective
907
Obligating event
908
Obligation
909
910
()
911
observable markets
912
()
913
914
Obsolescence
/ /
28
Item
Term in English
Term in Chinese
915
Offer price
916
Offset
917
Offsetting
918
Onerous contract
919
Opening balance
920
921
Operating activities
922
Operating cycle
923
Operating lease
924
Operating LeasesIncentives
925
Option
/ //
926
option contract
927
928
Ordinary activities
929
930
Ordinary share
931
Original cost
932
933
Origination costs
934
Other long-term
935
936
937
Outright sale
938
outsourcing arrangements
939
Overheads
940
over-the-counter market
941
Owner-occupied property
942
Owners' equity
943
ownership interest
944
Paid in capital
945
parent
946
parent-subsidiary relationship
()
947
partially-owned subsidiary
948
()
949
employee benefits
29
Item
Term in English
Term in Chinese
950
951
past due
952
past event
953
954
Payables
955
Pension
956
Pension liability
957
Pension scheme
958
959
(=)
960
performance conditions
961
Period of service
962
Period-certain annuity
963
period-specific effects
964
965
persistency bonus
966
personnel
967
phantom shares
968
Physical capital
969
()
970
971
pledged as collateral
//
972
policyholder
973
974
Portfolio
()
975
()
976
portfolio transfer
()
977
position-taking institutions
978
979
Post-employment benefits
980
981
982
983
984
pre-combination
30
Item
985
Term in English
Term in Chinese
986
987
preference dividend
988
Preference share
989
Premium
/ /
990
Statements
991
preparers
992
Prepayments
993
Present obligation
994
Present value
995
obligation
996
Presentation
997
presentation currency
998
999
Previous GAAP
1000
1001
Price index
1002
Price risk
1003
1004
1005
1006
Primary objective
1007
1008
principal-only strip
1009
Principles-based approach
1010
1011
private entity
1012
Privatisation
1013
Pro forma
1014
1015
1016
probable
31
Item
Term in English
Term in Chinese
1017
1018
1019
Production overheads
1020
production process
1021
Profit
/ /
1022
1023
Profit allowance
1024
1025
Profit sharing
1026
Progress billing
1027
Progress payment
1028
prohibitions
1029
1030
promissory notes
1031
property interest
1032
1033
1034
1035
Proportionate consolidation
1036
proportionate interest
1037
Proposed improvements
1038
Prospective application
1039
Provision
/ / /
1040
1041
provisional value
1042
Contingent Assets
1043
proxy
(/ )/
1044
Prudence
1045
public entity
1046
1047
1048
published price
32
Item
Term in English
Term in Chinese
1049
Purchase consideration
1050
Purchase method
1051
purchase price
1052
Purchased options
(/ / )
1053
Put option
1054
Puttable
1055
puttable instrument
1056
1057
Qualifying asset
1058
1059
Qualitative characteristics
1060
quantitative disclosures
1061
()
1062
1063
1064
Realisable value
1065
Reasonable estimate
1066
reasonably possible
1067
reassessment
1068
rebates
1069
Rebuttable presumption
1070
Receivables
1071
()
1072
Recognition
1073
recognition as an expense
1074
Recognition criteria
1075
Reconciliation
()
1076
reconciliation period
1077
Recoverability
1078
recoverable
()
1079
Recoverable amount
1080
Redemption
1081
redemption prohibition
1082
Refinancing
1083
Reformatted (IAS)
33
Item
Term in English
Term in Chinese
1084
1085
Regulator
1086
Reimbursement
1087
reinsurance contract
1088
Reinsurer
1089
Reinvestment of dividends
1090
Related parties
1091
1092
1093
Relevance
1094
Reliability
1095
reliability exception
1096
1097
reload feature
1098
reload option
1099
Remeasurement
1100
Rendering of Services
///
1101
renewal rights
1102
Reorganisations
1103
()
1104
Repayment
1105
1106
repledge
1107
Reportable segment
1108
Reporting currency
1109
21
Presentation of Financial Statements Under 29
IAS 21 and IAS 29
1110
1111
Reporting date
1112
Reporting enterprise
1113
reporting entity
1114
Reporting package
1115
Reporting period
34
Item
Term in English
Term in Chinese
1116
representational faithfulness
1117
Repurchase agreement
1118
Research
1119
Reserve
1120
residual cost
1121
residual interest
1122
Residual value
1123
15
1124
Restatement
1125
Restructuring
1126
Restructuring provision
1127
Result
1128
Retail method
1129
1130
Retained earnings
1131
retained profit
1132
1133
retroactive classification
1134
Retrospective application
1135
Return on investment
()
1136
()
benefit plan)
1137
Revaluation
1138
Revaluation reserve
1139
Revaluation surplus
1140
1141
Revenue
1142
Advertising Services
1143
Reversal
1144
Reverse acquisition
1145
1146
Revised (IAS)
()
1147
1148
35
Item
Term in English
Term in Chinese
1149
Right of set-off
1150
right to explore
1151
Rights issue
1152
1153
Risk
1154
Risk exposure
1155
1156
1157
Roll back
1158
Roll forward
1159
Royalty
1160
Sale
/ /
1161
1162
SARs
1163
Scope
1164
1165
Securities
1166
Securitisation
1167
Segment
1168
Segment assets
1169
Segment expense
1170
Segment Reporting
1171
Segment result
1172
Segment revenue
1173
self-constructed asset
1174
Self-insurance
1175
selling price
1176
Sensitivity analysis
1177
separability
1178
separable assets
1179
1180
separate liability
1181
separately identifiable
1182
Service cost
36
Item
Term in English
Term in Chinese
1183
service date
1184
service mark
1185
Servicing liabilities
1186
Servicing rights
1187
1188
1189
1190
Settlement
()/ ()/ (
)/ / /
1191
()
obligations)
1192
Settlement date
1193
1194
settlement provision
1195
Settlement value
() / ()
/ ()/ ()
/ ()/ ()
1196
severally liable
1197
Share
1198
1199
1200
1201
Share capital
1202
()
1203
Share consolidation
1204
share option
1205
1206
Share premium
1207
Share split
1208
Share warrant
1209
Share-based Payment
1210
1211
1212
Shareholder
1213
Shareholders' equity
37
Item
Term in English
Term in Chinese
1214
Short seller
1215
1216
SIC
1217
Significant influence
1218
1219
Sinking fund
1220
Social security
1221
1222
Solvency
1223
SPE
1224
1225
1226
speculative grade
1227
Spin-off
1228
1229
stand-alone basis
1230
stand-alone derivative
1231
stand-alone entity
1232
1233
1234
1235
1236
start-up costs
1237
state-controlled entities
1238
statement
1239
1240
1241
1242
Stewardship of management
1243
/
()
1244
Stop-loss
1245
straight debt
1246
straight-line method
1247
stress test
38
Item
Term in English
Term in Chinese
1248
subsequent gain
1249
Subsidiary
1250
Subsidies
1251
1252
Substantively enacted
1253
Superannuation scheme
1254
Superseded versions
1255
1256
supplier
1257
supply agreement
1258
Surety bonds
1259
surrender option
1260
surrender values
1261
Swap contract
1262
swaption
1263
Syndication
1264
synthetic instrument
1265
Tainting
1266
take-or-pay contract
1267
Tangible asset
1268
1269
Targeted exemptions
1270
Tax
1271
Tax base
1272
1273
tax benefit
1274
tax effects
1275
()
1276
tax jurisdiction
1277
Tax liability
1278
Tax purposes
1279
Tax rate
1280
()
1281
1282
taxation
39
Item
1283
Term in English
Term in Chinese
1284
Temporary difference
1285
Tender offer
1286
Termination benefits
1287
1288
Exchange Rates
1289
1290
Time-weighting factor
1291
to 'manufacture' gains
1292
Top-down test
1293
1294
Trade date
1295
1296
Trade receivable
1297
trade secret
1298
trading
1299
1300
Transaction
1301
()
1302
transaction price
1303
Transfer
//
1304
Transferee
1305
Transferor
1306
()
1307
Translation difference
1308
translation method
1309
1310
1311
1312
Transparency
1313
Treasury shares
1314
triggering event
1315
Trust activities
40
Item
Term in English
Term in Chinese
1316
Trustee
1317
1318
1319
unallocated surplus
1320
Unamortised
()
1321
unbundle
1322
uncertain event
1323
Uncollectability
1324
unconditional prohibitions
1325
1326
underlying asset
1327
underlying variable
1328
Understandability
1329
underwriting year
1330
undistributed earnings
1331
1332
1333
1334
unearned premiums
1335
1336
1337
unit of account
1338
unit of production
1339
unit trust
1340
unit value
1341
Uniting of interests
1342
unit-linking feature
1343
Unquoted
1344
()
1345
unrecognised
1346
1347
1348
Upstream transactions
1349
Useful life
1350
()
41
Item
Term in English
Term in Chinese
1351
users
1352
1353
Valid expectation
1354
valuation
1355
valuation method
1356
valuation technique
1357
1358
Value in use
1359
value-at-risk
1360
1361
Venturer
1362
vest
1363
1364
vesting conditions
1365
vesting period
1366
voting rights
1367
Warrant
1368
Warranty
/ /
1369
warranty obligation
(/ )
1370
wash sale
1371
1372
weather derivatives
1373
Weighted Average
1374
1375
wholly-owned subsidiary
1376
willing parties
1377
work in progress
1378
Working capital
1379
worst-case scenario
1380
write off
1381
write-down
1382
Written option
1383
Year-to-date
1384
1385
1386
42
Item
Term in English
Term in Chinese
arrangement
1387
aggregation criteria
1388
build-operate-transfer
1389
capping mechanism
1390
1391
1392
1393
conversion factor
1394
country of domicile
1395
1396
fiduciary capacity
1397
grantor
1398
1399
historical waste
1400
1401
1402
level of serviceability
1403
1404
management approach
1405
1406
non-cash items
1407
not-for-profit organizations
1408
Operating decisions
1409
Operating Segments
1410
operator
1411
public accountability
1412
public sector
1413
1414
quantitative thresholds
1415
1416
rehabilitate-operate-transfer
1417
restricted shares
1418
risk of divergence
1419
Segment manager
43
Item
Term in English
Term in Chinese
1420
1421
surrogate measure
1422
1423
1424
incentives
1425
award credits
1426
consensus
1427
judgement
1428
accounting arbitrage
1429
allocation method
1430
1431
Interaction
1432
1433
1434
1435
()
1436
wind-up
1437
1438
1439
1440
Reclassification adjustments
1441
1442
1443
()
1444
owner
1445
1446
1447
1448
1449
1450
equal prominence
1451
1452
property revaluation
1453
acquisition method
44
Item
Term in English
Term in Chinese
1454
contingent consideration
1455
deficit balance
1456
finders fees
1457
former subsidiary
1458
indemnification assets
1459
investment retained
1460
circumstances
1461
loss of control
1462
multiple arrangements
1463
non-controlling interests
1464
1465
owners
1466
partial disposal
1467
reacquired rights
1468
1469
1470
1471
1472
1473
subsidiary
1474
Measurement of change
1475
Operation
1476
1477
1478
1479
1480
step-by-step method
1481
1482
Estate
1483
45
Item
Term in English
Term in Chinese
1484
contractual completion
1485
expenses
1486
agreements in progress
()
1487
1488
1489
1490
non-cash assets
1491
cash alternative
()
1492
1493
(
)
1494
1495
()
1496
()
1497
1498
1499
1500
1501
1502
()
1503
1504
1505
investment entity
1506
period
1507
position
1508
performance
1509
financial performance
1510
reformatted
1511
revised
/ ()
1512
1513
46
Item
1514
Term in English
Term in Chinese
publicly traded
1515
Non-discretionary
1516
1517
Outsourcing provider
1518
Ongoing access
1519
assessing control
1520
1521
Transactions
1522
Adopters
1523
Accounting policies
1524
Cash flows
1525
1526
1527
Compensation
1528
Component of an entity
()/ ()
1529
1530
1531
1532
1533
1534
()/ /
1535
()/ /
1536
Guaranteed benefits
1537
Guaranteed element
1538
Identifiable
1539
()
(lessees)
1540
1541
Material
47
Item
Term in English
Term in Chinese
1542
Monetary items
1543
1544
1545
1546
Profit or loss
1547
Reinsurance assets
1548
Retrospective restatement
1549
()
1550
Vested benefits
1551
1552
1553
1554
29
Hyperinflationary Economies
1555
Scope of IFRS 2
1556
19
1557
1558
1559
Sponsoring employers
1560
Government-related entity
1561
1562
Accounting mismatch
1563
Hybrid contract
1564
Business model
1565
Reclassification date
1566
Instrument-by-instrument approach
1567
Leverage
1568
Recourse loan
...full
recourse loan
1569
48
Item
1570
Term in English
Measured at fair value through other
Term in Chinese
comprehensive income
1571
Equity Instruments
1572
1573
1574
1575
derivative liabilities
1576
symmetrical approach
1577
derivative assets
1578
1579
()
1580
()
cash flows
1581
1582
original asset
1583
eventual recipients
1584
collection date
1585
loan sub-participation
1586
servicing asset
1587
servicing liability
1588
1589
guarantee amount
1590
non-cash collateral
1591
1592
revoke a designation
1593
1594
()
1595
or loss
1596
commitment date
1597
1598
1599
1600
49
Item
Term in English
Term in Chinese
1601
1602
prepayment risk
1603
legal release
1604
1605
beneficiary
1606
guarantor
1607
1608
1609
surrender risk
1610
servicing costs
1611
1612
1613
control
1614
reacquisition provision
1615
1616
1617
1618
transfer of control
1619
repurchase transactions
1620
.../
1621
1622
pass-through arrangement
1623
original asset
1624
continuing involvement
1625
1626
1627
1628
1629
management intentions
()
1630
funded amount
1631
waterfall structure
1632
1633
look through
1634
50
Item
Term in English
Term in Chinese
1635
three-category approach
1636
1637
outreach programme
1638
1639
1640
bifurcation methodology
1641
1642
prudential supervisors
1643
1644
eligibility conditions
1645
closely related
1646
1647
disclosure approach
1648
one-way reclassification
1649
repackaging
1650
mid-market price
1651
demand amount
1652
recycling
1653
two-step approach
1654
one-step approach
1655
back-out
1656
1657
application guidance
1658
1659
bond
1660
brand
1661
1662
1663
1664
identifiability
1665
illustrative example
1666
indication of an impairment
1667
redemption price
1668
1669
51
Item
Term in English
Term in Chinese
1670
accumulated depreciation
1671
applicability
1672
benefit improvements
1673
borrower
1674
capital approach
1675
1676
commitment fee
1677
components of equity
1678
1679
()
1680
contributed equity
1681
1682
1683
debt-to-equity ratio
1684
deferred income
1685
1686
deposit account
1687
depreciation expense
1688
discontinued operation
KT
1689
1690
1691
1692
1693
IAS39
1694
1695
incremental costs
1696
intragroup transaction
1697
1698
non-controlling interest
1699
non-current liabilities
1700
non-depreciable assets
1701
redemption amount
1702
unitholder
()
1703
Improvements to IFRSs
1704
1705
52
Item
Term in English
Term in Chinese
1706
1707
replacement award
1708
accounting acquiree
1709
contractual-legal criterion
1710
separability criterion
1711
1712
shadow accounting
1713
claims development
1714
1715
1716
1717
principal amount
//
1718
stepped interest
1719
1720
spot rate
/(:)
1721
1722
53