{"id":1291,"date":"2021-04-07T22:43:14","date_gmt":"2021-04-07T14:43:14","guid":{"rendered":"http:\/\/pokuyo.com\/?p=1291"},"modified":"2022-06-02T04:34:45","modified_gmt":"2022-06-01T20:34:45","slug":"%e6%9c%83%e8%a8%88%e7%94%a8%e8%aa%9e%e4%b8%ad%e8%8b%b1%e6%96%87%e5%b0%8d%e7%85%a7","status":"publish","type":"post","link":"https:\/\/pokuyo.com\/?p=1291","title":{"rendered":"[\u6703\u8a08] \u7528\u8a9e   \u4e2d\u82f1\u6587\u5c0d\u7167"},"content":{"rendered":"<p>1 [Amount] recoverable \u53ef\u56de\u6536(\u91d1\u984d)<br \/>\n2 \u2018Corridor\u2019 \u300c\u7de9\u885d\u5340\u300d<br \/>\n3 \u2018Cost of sales\u2019 method \u300c\u92b7\u8ca8\u6210\u672c\u300d\u6cd5<br \/>\n4 Acceptable under IFRSs \u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u53ef\u63a5\u53d7<br \/>\n5 Accountability of management \u7ba1\u7406\u968e\u5c64\u4e4b\u8ab2\u8cac\u6027<br \/>\n6 Accounting \u6703\u8a08<br \/>\n7 Accounting and Reporting by Retirement<br \/>\nBenefit Plans<br \/>\n\u9000\u4f11\u798f\u5229\u8a08\u756b\u4e4b\u6703\u8a08\u8207\u5831\u5c0e<br \/>\n8 Accounting estimate \u6703\u8a08\u4f30\u8a08<br \/>\n9 Accounting for Government Grants and<br \/>\nDisclosure of Government Assistance<br \/>\n\u653f\u5e9c\u88dc\u52a9\u4e4b\u6703\u8a08\u53ca\u653f\u5e9c\u8f14\u52a9\u4e4b\u63ed\u9732<br \/>\n10 accounting for inventories \u5b58\u8ca8\u6703\u8a08<br \/>\n11 Accounting for Investments in Associates \u6295\u8cc7\u95dc\u806f\u4f01\u696d\u4e4b\u6703\u8a08<br \/>\n12 Accounting income \u6703\u8a08\u6536\u76ca<br \/>\n13 Accounting model \u6703\u8a08\u6a21\u5f0f<br \/>\n14 Accounting period \u6703\u8a08\u671f\u9593<br \/>\n15 Accounting Policies, Changes in<br \/>\nAccounting Estimates and Errors<br \/>\n\u6703\u8a08\u653f\u7b56\u3001\u6703\u8a08\u4f30\u8a08\u8b8a\u52d5\u53ca\u932f\u8aa4<br \/>\n16 Accounting policy \u6703\u8a08\u653f\u7b56<br \/>\n17 Accounting principle \u6703\u8a08\u539f\u5247<br \/>\n18 Accounting profit \u6703\u8a08\u5229\u6f64<br \/>\n19 Accounting record \u6703\u8a08\u7d00\u9304<br \/>\n20 Accounting treatment \u6703\u8a08\u8655\u7406<br \/>\n21 Accounts receivable \u61c9\u6536\u5e33\u6b3e<br \/>\n22 Accrual basis \u61c9\u8a08\u57fa\u790e<br \/>\n23 Accrual basis of accounting \u61c9\u8a08\u57fa\u790e\u6703\u8a08<br \/>\n24 Accrued liabilities \u61c9\u8a08\u8ca0\u50b5<br \/>\n25 Accumulated (amortisation, interest, profit<br \/>\nor loss)<br \/>\n\u7d2f\u8a08(\u6524\u92b7\u3001\u5229\u606f\u3001\u640d\u76ca)<br \/>\n26 Accumulated profit or loss \u7d2f\u8a08\u640d\u76ca<br \/>\n27 Accumulating compensated absences \u7d2f\u7a4d\u5e36\u85aa\u5047<br \/>\n28 Achieve comparability \u9054\u6210\u53ef\u6bd4\u6027\/\u9054\u6210\u2026\u53ef\u6bd4\u6027<br \/>\n29 acquired entity (\u88ab)\u6536\u8cfc(\u4e4b)\u500b\u9ad4<br \/>\n30 acquired goodwill \u6536\u8cfc(\u4e4b)\u5546\u8b7d<br \/>\n31 acquired in a business combination \u4f01\u696d\u5408\u4f75\u6240\u53d6\u5f97<br \/>\n32 Acquiree \u88ab\u6536\u8cfc\u8005<br \/>\n33 Acquirer \u6536\u8cfc\u8005<br \/>\n34 Acquisition \u6536\u8cfc\/ \u53d6\u5f97<br \/>\n35 acquisition date \u6536\u8cfc\u65e5\/\u53d6\u5f97\u65e5<br \/>\n36 Active market \u6d3b\u7d61\u5e02\u5834<br \/>\n37 active use \u7a4d\u6975\u4f7f\u7528<br \/>\n38 actively marketed \u7a4d\u6975\u884c\u92b7<br \/>\n39 Actuarial assumptions \u7cbe\u7b97\u5047\u8a2d<br \/>\n40 Actuarial gains and losses \u7cbe\u7b97\u640d\u76ca<br \/>\n41 Actuarial present value of promised<br \/>\nretirement benefits<br \/>\n\u5df2\u627f\u8afe\u9000\u4f11\u798f\u5229\u4e4b\u7cbe\u7b97\u73fe\u503c<br \/>\n42 Actuarial valuation \u7cbe\u7b97\u8a55\u50f9<br \/>\n43 Actuarial valuation method \u7cbe\u7b97\u8a55\u50f9\u65b9\u6cd5<br \/>\n44 Additional comparative information \u984d\u5916\u6bd4\u8f03\u8cc7\u8a0a<br \/>\n45 Additional consideration \u984d\u5916\u5c0d\u50f9<br \/>\n46 additional disclosure \u984d\u5916\u63ed\u9732<br \/>\n47 Adjustments for consolidation procedures \u5408\u4f75\u7a0b\u5e8f\u4e4b\u8abf\u6574<br \/>\n48 Adjusted weighted-average shares \u8abf\u6574\u5f8c\u52a0\u6b0a\u5e73\u5747\u80a1\u6578<br \/>\n50 adjustment \u8abf\u6574<br \/>\n51 Administrative expenses \u7ba1\u7406\u8cbb\u7528<br \/>\n52 Admission fees \u5165\u5834\u8cbb<br \/>\n53 Advance \u9810\u4ed8\u6b3e\/\u588a\u6b3e\/\u9810\u6536\u6b3e<br \/>\n54 adverse economic consequences \u4e0d\u5229\u4e4b\u7d93\u6fdf\u5f8c\u679c<br \/>\n55 adverse event \u4e0d\u5229\u4e8b\u4ef6<br \/>\n56 After-tax amount \u7a05\u5f8c\u91d1\u984d<br \/>\n57 Agency \u4ee3\u7406\u6a5f\u69cb\/\u6a5f\u69cb<br \/>\n58 Aggregate \u5f59\u7e3d\/ \u5f59\u7e3d\u6578<br \/>\n59 Aggregation \u5f59\u7e3d\/\u96c6\u5408<br \/>\n60 Agreement date \u5354\u8b70\u65e5<br \/>\n61 Agricultural activity \u8fb2\u696d\u6d3b\u52d5<br \/>\n62 Agricultural produce \u8fb2\u7522\u54c1<br \/>\n63 Agriculture \u8fb2\u696d<br \/>\n64 Allocation \u5206\u6524<\/p>\n<p>65 Allowance \u5099\u62b5<br \/>\n66 allowance account \u5099\u62b5\u5e33\u6236<br \/>\n67 Allowed alternative treatment \u5141\u8a31\u4e4b\u66ff\u4ee3\u8655\u7406<br \/>\n68 American share option \u7f8e\u5f0f\u80a1\u7968\u9078\u64c7\u6b0a<br \/>\n69 Amortisation \u6524\u92b7<br \/>\n70 Amortisation method \u6524\u92b7\u65b9\u6cd5<br \/>\n71 Amortisation period \u6524\u92b7\u671f\u9593<br \/>\n72 Amortised cost \u6524\u92b7\u5f8c\u6210\u672c<br \/>\n73 Amortised cost of a financial asset or<br \/>\nfinancial liability<br \/>\n\u91d1\u878d\u8cc7\u7522\u6216\u91d1\u878d\u8ca0\u50b5\u4e4b\u6524\u92b7\u5f8c\u6210\u672c<br \/>\n74 amount of inventories \u5b58\u8ca8\u91d1\u984d<br \/>\n75 amount payable \u61c9\u4ed8\u91d1\u984d\/ \u7d66\u4ed8\u91d1\u984d<br \/>\n76 Amount per share \u6bcf\u80a1\u91d1\u984d<br \/>\n78 Analysis \u5206\u6790<br \/>\n79 Annual leave \u5e74\u4f11\u5047<br \/>\n80 Annual periods \u5e74\u5ea6\u671f\u9593<br \/>\n81 annuitant \u5e74\u91d1\u53d7\u76ca\u4eba<br \/>\n82 annuitisation \u6bcf\u5e74\u5b9a\u671f\u7d66\u4ed8<br \/>\n83 annuity \u5e74\u91d1<br \/>\n84 Antidilution \u53cd\u7a00\u91cb<br \/>\n85 Antidilutive \u53cd\u7a00\u91cb<br \/>\n86 Appendix \u9644\u9304<br \/>\n87 Application of Requirements \u898f\u5b9a\u4e4b\u61c9\u7528<br \/>\n88 application supplement \u61c9\u7528\u88dc\u5145<br \/>\n89 appraisal \u4f30\u50f9<br \/>\n90 Arm\u2019s length transaction \u516c\u5e73\u4ea4\u6613<br \/>\n91 Asking price \u8ce3\u65b9\u5831\u50f9\/ \u8ce3\u50f9<br \/>\n92 Assess \u8a55\u4f30\/\u8a55\u91cf<br \/>\n93 Asset \u8cc7\u7522<br \/>\n94 asset exchange transactions \u8cc7\u7522\u4ea4\u63db\u4ea4\u6613<br \/>\n95 Assets acquired \u53d6\u5f97\u4e4b\u8cc7\u7522<br \/>\n96 Assets held by a long-term employee<br \/>\nbenefit fund<br \/>\n\u9577\u671f\u54e1\u5de5\u798f\u5229\u57fa\u91d1\u6301\u6709\u4e4b\u8cc7\u7522<br \/>\n97 assets retired from active use \u4e0d\u518d\u7a4d\u6975\u4f7f\u7528\u4e4b\u8cc7\u7522<\/p>\n<p>98 Associate \u95dc\u806f\u4f01\u696d<br \/>\n99 Audit report \u67e5\u6838\u5831\u544a<br \/>\n100 Authorise [financial statements for issue] \u901a\u904e(\u767c\u5e03\u8ca1\u52d9\u5831\u8868)<br \/>\n101 Available-for-sale financial assets \u5099\u4f9b\u51fa\u552e\u91d1\u878d\u8cc7\u7522<br \/>\n102 Balance sheet \u8cc7\u7522\u8ca0\u50b5\u8868<br \/>\n104 Balance sheet liability method \u8cc7\u7522\u8ca0\u50b5\u8868\u8ca0\u50b5\u6cd5<br \/>\n105 Bank \u9280\u884c<br \/>\n106 Bank overdraft \u9280\u884c\u900f\u652f<br \/>\n107 Bankruptcy \u7834\u7522<br \/>\n108 bargain purchase \u5ec9\u50f9\u8cfc\u8cb7<br \/>\n109 Basic earnings per share \u57fa\u672c\u6bcf\u80a1\u76c8\u9918<br \/>\n110 basis adjustment \u8a8d\u5217\u57fa\u790e\u8abf\u6574<br \/>\n111 Basis for Conclusions \u7d50\u8ad6\u57fa\u790e<br \/>\n112 basis point \u57fa\u9ede<br \/>\n113 Benchmark treatment \u6a19\u7aff\u8655\u7406<br \/>\n114 beneficial contracts \u6709\u5229\u5408\u7d04<br \/>\n115 Benefit \u6548\u76ca\/ \u5229\u76ca\/ \u798f\u5229<br \/>\n116 Benefit obligation \u798f\u5229\u7fa9\u52d9<br \/>\n117 Benefit to users \u5c0d\u4f7f\u7528\u8005\u4e4b\u6548\u76ca<br \/>\n118 Best estimate \u6700\u4f73\u4f30\u8a08<br \/>\n119 Bias \u504f\u5dee<br \/>\n120 Bid bonds \u6295\u6a19\u4fdd\u8b49<br \/>\n121 Bid price \u8cb7\u65b9\u5831\u50f9\/ \u8cb7\u50f9<br \/>\n122 bid-ask spread \u8cb7\u8ce3\u50f9\u5dee<br \/>\n123 Binding sale agreement \u5177\u7d04\u675f\u529b\u4e4b\u92b7\u552e\u5354\u8b70<br \/>\n124 binomial \u4e8c\u9805\u5f0f<br \/>\n125 Biological asset \u751f\u7269\u8cc7\u7522<br \/>\n126 Biological transformation \u751f\u7269\u8f49\u5316<br \/>\n127 Black-Scholes-Merton formula Black-Scholes-Merton\u516c\u5f0f<br \/>\n128 Board of directors \u8463\u4e8b\u6703<br \/>\n129 Bonus issue \u5206\u7d05\u914d\u80a1<br \/>\n130 Bonus plan \u5206\u7d05\u8a08\u756b<br \/>\n131 book of contracts \u5408\u7d04\u7d44\u5408<br \/>\n132 Book value \u5e33\u9762\u50f9\u503c<br \/>\n133 Borrowing costs \u501f\u6b3e\u6210\u672c<br \/>\n134 Bottom-up test \u7531\u4e0b\u800c\u4e0a\u6e2c\u8a66\u6cd5<br \/>\n135 business \u696d\u52d9\/\u5546\u696d\/\u7d93\u71df<br \/>\n136 Business combination \u4f01\u696d\u5408\u4f75<br \/>\n137 business combination involving entities or<br \/>\nbusinesses under common control<br \/>\n\u6d89\u53ca\u5171\u540c\u63a7\u5236\u4e0b\u500b\u9ad4\u6216\u696d\u52d9\u4e4b\u4f01\u696d\u5408\u4f75<br \/>\n138 Business Combinations \u4f01\u696d\u5408\u4f75<br \/>\n139 Business Combinations \u2013 \u201cDate of<br \/>\nExchange\u201d and Fair Value of Equity<br \/>\nInstruments<br \/>\n\u4f01\u696d\u5408\u4f75\uff1a\u300c\u4ea4\u63db\u65e5\u300d\u8207\u6b0a\u76ca\u5de5\u5177\u4e4b\u516c\u5141<br \/>\n\u50f9\u503c<br \/>\n140 Business Combinations &#8211; Classification<br \/>\neither as Acquisitions or Unitings of<br \/>\nInterests<br \/>\n\u4f01\u696d\u5408\u4f75\uff1a\u6536\u8cfc\u6cd5\u6216\u6b0a\u76ca\u7d50\u5408\u6cd5\u4e4b\u5206\u985e<br \/>\n141 Business Combinations &#8211; Subsequent<br \/>\nAdjustment of Fair Values and Goodwill<br \/>\nInitially Reported<br \/>\n\u4f01\u696d\u5408\u4f75\uff1a\u539f\u5831\u5c0e\u516c\u5141\u50f9\u503c\u53ca\u5546\u8b7d\u4e4b\u5f8c\u7e8c<br \/>\n\u8abf\u6574<br \/>\n142 Business segment \u696d\u52d9\u90e8\u9580<br \/>\n143 Business unit \u696d\u52d9\u55ae\u4f4d<br \/>\n144 Buying segment \u63a1\u8cfc\u90e8\u9580<br \/>\n145 By-product \u526f\u7522\u54c1<br \/>\n146 Call options \u8cb7\u6b0a<br \/>\n147 Callable \u53ef\u8cb7\u56de<br \/>\n148 Cap \u4e0a\u9650<br \/>\n150 Capital \u8cc7\u672c\/\u672c\u91d1\/\u8cc7\u91d1<br \/>\n151 capital appreciation \u8cc7\u672c\u589e\u503c<br \/>\n152 Capital asset pricing model \u8cc7\u672c\u8cc7\u7522\u5b9a\u50f9\u6a21\u5f0f<br \/>\n153 Capital contribution \u8cc7\u672c\u6295\u5165<br \/>\n154 Capital expenditure \u8cc7\u672c\u652f\u51fa<br \/>\n155 Capital gain \u8cc7\u672c\u5229\u5f97<br \/>\n156 Capital maintenance \u8cc7\u672c\u7dad\u6301<br \/>\n157 Capital maintenance adjustment \u8cc7\u672c\u7dad\u6301\u8abf\u6574<br \/>\n158 Capitalisation \u8cc7\u672c\u5316<br \/>\n159 Capitalisation of interest \u5229\u606f\u8cc7\u672c\u5316<br \/>\n160 capped interest rate \u5177\u4e0a\u9650\u4e4b\u5229\u7387<br \/>\n161 Carried at cost \u6309\u6210\u672c\u5217\u5831<br \/>\n162 Carry forward \u905e\u8f49\u5f8c\u671f\/\u6cbf\u7528(\u82e5\u524d\u9762\u63a5Standard\u6642)<\/p>\n<p>163 Carrying amount \u5e33\u9762\u91d1\u984d<br \/>\n164 Cash \u73fe\u91d1<br \/>\n165 Cash basis \u73fe\u91d1\u57fa\u790e<br \/>\n166 Cash equivalents \u7d04\u7576\u73fe\u91d1<br \/>\n167 Cash flow \u73fe\u91d1\u6d41\u91cf<br \/>\n168 cash flow hedge \u73fe\u91d1\u6d41\u91cf\u907f\u96aa<br \/>\n169 Cash flow risk \u73fe\u91d1\u6d41\u91cf\u98a8\u96aa<br \/>\n170 Cash flow statement = Statement of cash<br \/>\nflows<br \/>\n\u73fe\u91d1\u6d41\u91cf\u8868<br \/>\n171 Cash Flow Statements \u73fe\u91d1\u6d41\u91cf\u8868<br \/>\n172 Cash generating unit \u73fe\u91d1\u7522\u751f\u55ae\u4f4d<br \/>\n173 Cash inflow \u73fe\u91d1\u6d41\u5165<br \/>\n174 Cash on hand \u5eab\u5b58\u73fe\u91d1<br \/>\n175 Cash outflow \u73fe\u91d1\u6d41\u51fa<br \/>\n176 Cash payments \u73fe\u91d1\u652f\u4ed8<br \/>\n177 cash price equivalent \u7d04\u7576\u73fe\u92b7\u50f9\u683c<br \/>\n178 Cash proceeds \u73fe\u91d1\u50f9\u6b3e<br \/>\n179 cash surrender value \u73fe\u91d1\u89e3\u7d04\u50f9\u503c<br \/>\n180 cash-settled share option \u73fe\u91d1\u4ea4\u5272\u4e4b\u80a1\u7968\u9078\u64c7\u6b0a<br \/>\n181 cash-settled share-based payment<br \/>\ntransaction<br \/>\n\u73fe\u91d1\u4ea4\u5272\u4e4b\u80a1\u4efd\u57fa\u790e\u7d66\u4ed8\u4ea4\u6613<br \/>\n182 Catastrophe bond \u5de8\u707d\u50b5\u5238<br \/>\n183 catastrophe provisions \u5de8\u707d\u8ca0\u50b5\u6e96\u5099<br \/>\n184 cedant \u5206\u51fa\u516c\u53f8<br \/>\n185 Certificates of deposit \u5b9a\u671f\u5b58\u55ae<br \/>\n186 Cessation (of capitalisation) \u505c\u6b62(\u8cc7\u672c\u5316)<br \/>\n187 Chief executive officer \u57f7\u884c\u9577<br \/>\n188 Claim \u8acb\u6c42(\u6b0a)\/ \u7406\u8ce0\/ \u50b5\u6b0a\/ \u4e3b\u5f35\/\u6c42\u511f\/\u7d22<br \/>\n\u8ce0<br \/>\n189 Class A preference share A\u985e\u7279\u5225\u80a1<br \/>\n190 Class of assets \u8cc7\u7522\u985e\u5225<br \/>\n192 class of property, plant and equipment \u4e0d\u52d5\u7522\u3001\u5ee0\u623f\u53ca\u8a2d\u5099\u985e\u5225<br \/>\n193 Classification \u5206\u985e<br \/>\n194 Classification of Financial Instruments \u2013<br \/>\nContingent Settlement Provisions<br \/>\n\u91d1\u878d\u5de5\u5177\u4e4b\u5206\u985e\uff0d\u6216\u6709\u4ea4\u5272\u689d\u6b3e<\/p>\n<p>195 classification of inventory \u5b58\u8ca8\u5206\u985e<br \/>\n196 clean-up call \u6e05\u511f\u8cb7\u6b0a<br \/>\n197 close members of the family of the<br \/>\nindividual<br \/>\n\u500b\u4eba\u4e4b\u8fd1\u89aa<br \/>\n198 Closing market prices \u6536\u76e4\u50f9<br \/>\n199 Closing rate \u6536\u76e4\u532f\u7387<br \/>\n200 collar \u4e0a\u4e0b\u9650<br \/>\n201 Collateral \u64d4\u4fdd\u54c1\/\u64d4\u4fdd<br \/>\n202 Collateralised (asset, borrowing) \u5177\u64d4\u4fdd\u54c1\u4e4b\u8cc7\u7522<br \/>\n203 Collectability \u6536\u73fe\u6027<br \/>\n204 Collection \u6536\u73fe\/\u6536\u53d6\/\u6536\u96c6<br \/>\n205 collective marks \u5718\u9ad4\u6a19\u7ae0<br \/>\n206 collective power \u96c6\u9ad4\u6b0a\u529b<br \/>\n207 combined instrument \u7d50\u5408\u5de5\u5177<br \/>\n208 Commencement \u958b\u59cb<br \/>\n209 commencement of the lease term \u79df\u8cc3\u671f\u9593\u958b\u59cb(\u65e5)<br \/>\n210 commercial loans \u5546\u696d\u653e\u6b3e\/ \u5546\u696d\u501f\u6b3e\/\u5546\u696d\u8cb8\u6b3e<br \/>\n211 commercial paper facilities \u5546\u696d\u672c\u7968\u984d\u5ea6<br \/>\n212 commercial substance \u5546\u696d\u5be6\u8cea<br \/>\n213 commercially viable quantities of mineral<br \/>\nresources<br \/>\n\u7926\u7522\u8cc7\u6e90\u9054\u5230\u5546\u696d\u50f9\u503c\u4e4b\u6578\u91cf<br \/>\n214 Commission \u4f63\u91d1<br \/>\n215 Commitment \u627f\u8afe<br \/>\n216 Commodity (\u5927\u5b97)\u5546\u54c1\/ (\u5927\u5b97)\u7269\u8cc7<br \/>\n217 Comparability \u53ef\u6bd4\u6027<br \/>\n218 Comparability over time \u4e0d\u540c\u671f\u9593\u4e4b\u53ef\u6bd4\u6027<br \/>\n219 Comparable interim period \u53ef\u6bd4\u671f\u4e2d\u671f\u9593<br \/>\n221 Comparative information \u6bd4\u8f03\u8cc7\u8a0a<br \/>\n222 Compensated absences \u5e36\u85aa\u5047<br \/>\n223 complementary assets \u4e92\u88dc\u6027\u8cc7\u7522<br \/>\n224 Completeness \u5b8c\u6574\u6027<br \/>\n226 Compliance with International Accounting<br \/>\nStandards<br \/>\n\u9075\u5faa\u570b\u969b\u6703\u8a08\u6e96\u5247<br \/>\n227 Component \u7d44\u6210\u90e8\u5206<\/p>\n<p>228 Compound financial instruments \u8907\u5408\u91d1\u878d\u5de5\u5177<br \/>\n229 Compound instrument \u8907\u5408\u5de5\u5177<br \/>\n230 Concentration of (credit etc) risk (\u4fe1\u7528\u7b49)\u98a8\u96aa\u96c6\u4e2d<br \/>\n231 confidence level \u4fe1\u8cf4\u6c34\u6e96<br \/>\n232 configuration of the cash flows \u73fe\u91d1\u6d41\u91cf\u578b\u614b<br \/>\n233 Consequential amendment \u914d\u5957\u4fee\u6b63<br \/>\n234 consideration \u5c0d\u50f9<br \/>\n235 Consistency &#8211; Alternative Methods \u4e00\u81f4\u6027\uff1a\u66ff\u4ee3\u65b9\u6cd5<br \/>\n236 Consistency &#8211; Capitalisation of Borrowing<br \/>\nCosts<br \/>\n\u4e00\u81f4\u6027\uff1a\u501f\u6b3e\u6210\u672c\u4e4b\u8cc7\u672c\u5316<br \/>\n237 Consistency &#8211; Different Cost Formulas for<br \/>\nInventories<br \/>\n\u4e00\u81f4\u6027\uff1a\u5b58\u8ca8\u4e4b\u4e0d\u540c\u6210\u672c\u516c\u5f0f<br \/>\n238 Consolidated and Separate Financial<br \/>\nStatements<br \/>\n\u5408\u4f75\u53ca\u55ae\u7368\u8ca1\u52d9\u5831\u8868<br \/>\n239 Consolidated balance sheet \u5408\u4f75\u8cc7\u7522\u8ca0\u50b5\u8868<br \/>\n240 Consolidated financial statements \u5408\u4f75\u8ca1\u52d9\u5831\u8868<br \/>\n241 Consolidated Financial Statements and<br \/>\nAccounting for Investments in Subsidiaries<br \/>\n\u5408\u4f75\u8ca1\u52d9\u5831\u8868\u53ca\u6295\u8cc7\u5b50\u516c\u53f8\u4e4b\u6703\u8a08<br \/>\n242 Consolidated group \u5408\u4f75\u96c6\u5718<br \/>\n243 Consolidation \u5408\u4f75\/\u5408\u4f75\u5831\u8868\/\u5c07\u2026\u7d0d\u5165\u5408\u4f75\u5831\u8868<br \/>\n244 consolidation adjustments \u5408\u4f75\u8abf\u6574<br \/>\n245 Consolidation and Equity Method \u2013<br \/>\nPotential Voting Rights and Allocation of<br \/>\nOwnership Interests<br \/>\n\u5408\u4f75\u8207\u6b0a\u76ca\u6cd5\uff1a\u6f5b\u5728\u8868\u6c7a\u6b0a\u53ca\u6240\u6709\u6b0a\u6b0a\u76ca<br \/>\n\u5206\u6524<br \/>\n247 Consolidation\u2014Special Purpose Entities \u5408\u4f75\uff1a\u7279\u6b8a\u76ee\u7684\u500b\u9ad4<br \/>\n248 Construction contract \u5efa\u9020\u5408\u7d04<br \/>\n249 Construction Contracts \u5efa\u9020\u5408\u7d04<br \/>\n250 Constructive obligation \u63a8\u5b9a\u7fa9\u52d9<br \/>\n251 Contingency \u6216\u6709\/ \u6216\u6709\u4e8b\u9805<br \/>\n252 Contingent asset \u6216\u6709\u8cc7\u7522<br \/>\n253 Contingent liability \u6216\u6709\u8ca0\u50b5<br \/>\n254 Contingent rent \u6216\u6709\u79df\u91d1<br \/>\n255 contingent settlement provision \u6216\u6709\u4ea4\u5272\u689d\u6b3e<br \/>\n256 Contingent share agreement \u6216\u6709\u80a1\u4efd\u5354\u8b70<br \/>\n257 Contingently issuable shares \u6216\u6709\u767c\u884c\u80a1\u4efd<\/p>\n<p>258 continuing involvement \u6301\u7e8c\u53c3\u8207<br \/>\n259 Continuing operations \u7e7c\u7e8c\u71df\u696d\u55ae\u4f4d<br \/>\n260 Contract \u5408\u7d04<br \/>\n261 Contracts that may be settled in (ordinary)<br \/>\nshares or cash<br \/>\n\u5f97\u4ee5\u666e\u901a\u80a1\u6216\u73fe\u91d1\u4ea4\u5272\u4e4b\u5408\u7d04\/\u5f97\u4ee5\u80a1\u4efd<br \/>\n\u6216\u73fe\u91d1\u4ea4\u5272\u4e4b\u5408\u7d04<br \/>\n262 Contractual arrangement \u5408\u7d04\u5354\u8b70<br \/>\n263 contractual cash flows \u5408\u7d04\u73fe\u91d1\u6d41\u91cf<br \/>\n264 contractual maturity analysis \u5408\u7d04\u5230\u671f\u5206\u6790<br \/>\n265 contractual obligation \u5408\u7d04\u7fa9\u52d9<br \/>\n266 contractual rights \u5408\u7d04\u6b0a\u5229<br \/>\n267 Contribution \u8ca2\u737b\/ \u63d0\u64a5(\u91d1)\/ \u6295\u5165\/ \u6350\u8d08<br \/>\n268 contributor \u63d0\u64a5\u8005<br \/>\n269 control \u63a7\u5236<br \/>\n270 Control (of an asset) \u63a7\u5236(\u8cc7\u7522)<\/p>\n<p>272 Control number \u63a7\u5236\u6578<br \/>\n273 controlled entity \u88ab\u63a7\u5236\u500b\u9ad4<br \/>\n274 convenience translation \u7c21\u6613\u63db\u7b97<br \/>\n275 Convergence \u8da8\u540c<br \/>\n276 Conversion option \u8f49\u63db\u9078\u64c7\u6b0a<br \/>\n277 Convertible bonds \u53ef\u8f49\u63db\u50b5\u5238<br \/>\n278 Convertible debt \u53ef\u8f49\u63db\u50b5\u52d9<br \/>\n279 Convertible instruments \u53ef\u8f49\u63db\u5de5\u5177<br \/>\n280 Convertible preference share \u53ef\u8f49\u63db\u7279\u5225\u80a1<br \/>\n281 co-operative \u5408\u4f5c\u793e<br \/>\n282 Copyright \u8457\u4f5c\u6b0a<br \/>\n283 core goodwill \u6838\u5fc3\u5546\u8b7d<br \/>\n284 Corporate assets \u5171\u7528\u8cc7\u7522<br \/>\n285 Cost \u6210\u672c<br \/>\n286 Cost formula \u6210\u672c\u516c\u5f0f<\/p>\n<p>288 cost model \u6210\u672c\u6a21\u5f0f<br \/>\n289 Cost of an acquisition \u53d6\u5f97\u6210\u672c\/ \u6536\u8cfc\u6210\u672c<\/p>\n<p>292 Cost of an investment \u6295\u8cc7\u6210\u672c<br \/>\n293 Cost of conversion \u52a0\u5de5\u6210\u672c<br \/>\n294 Cost of inventories \u5b58\u8ca8\u6210\u672c\/\u5b58\u8ca8&#8230;\u6210\u672c<br \/>\n295 Cost of Inventories of a Service Provider \u52de\u52d9\u63d0\u4f9b\u8005\u5b58\u8ca8\u6210\u672c<br \/>\n296 Cost of purchase \u8cfc\u8cb7\u6210\u672c<br \/>\n297 Cost plus contract \u6210\u672c\u52a0\u6210\u5408\u7d04<\/p>\n<p>299 Cost-based measurement \u6210\u672c\u57fa\u790e\u8861\u91cf<\/p>\n<p>301 costs of conversion \u52a0\u5de5\u6210\u672c<br \/>\n302 Costs of disposal \u8655\u5206\u6210\u672c<br \/>\n303 Costs of Modifying Existing Software \u4fee\u6539\u73fe\u6709\u8edf\u9ad4\u4e4b\u6210\u672c<br \/>\n304 costs to sell \u51fa\u552e\u6210\u672c<br \/>\n305 counterparty \uff08\u4ea4\u6613\uff09\u5c0d\u65b9<br \/>\n306 country of incorporation or residence \u516c\u53f8\u8a3b\u518a\u5730\u6216\u6240\u5728\u5730\u4e4b\u570b\u5bb6<br \/>\n307 coupon \u606f\u7968<br \/>\n308 credit derivative default product \u4fe1\u7528\u9055\u7d04\u884d\u751f\u5546\u54c1<br \/>\n309 credit enhancements \u4fe1\u7528\u589e\u5f37<br \/>\n310 credit exposures \u4fe1\u7528\u66b4\u96aa<br \/>\n311 Credit facilities \u4fe1\u7528\u984d\u5ea6<br \/>\n312 credit insurance contract \u4fe1\u7528\u4fdd\u96aa\u5408\u7d04<br \/>\n313 credit quality \u4fe1\u7528\u54c1\u8cea<br \/>\n314 Credit risk \u4fe1\u7528\u98a8\u96aa<br \/>\n315 credit spread \u4fe1\u7528\u50f9\u5dee<br \/>\n316 Creditors \u50b5\u6b0a\u4eba<br \/>\n317 Creditworthiness \u4fe1\u7528\u7b49\u7d1a\/ \u4fe1\u7528\u7a0b\u5ea6\/ \u4fe1\u7528<br \/>\n318 criteria for recognising \u8a8d\u5217\u689d\u4ef6\/ \u8a8d\u5217\u57fa\u6e96<br \/>\n319 cross-reference \u4ea4\u4e92\u7d22\u5f15<br \/>\n320 CTDs \u7d2f\u7a4d\u63db\u7b97\u5dee\u7570\u6578<br \/>\n321 Cumulative preference dividends \u7d2f\u7a4d\u7279\u5225\u80a1\u80a1\u5229<br \/>\n322 Cumulative Translation Differences \u7d2f\u7a4d\u63db\u7b97\u5dee\u7570\u6578<br \/>\n323 Currency risk \u532f\u7387\u98a8\u96aa\/ \u532f\u514c\u98a8\u96aa<br \/>\n324 Currency translation \u5916\u5e63\u63db\u7b97<br \/>\n325 Currency units \u8ca8\u5e63\u55ae\u4f4d<br \/>\n326 Current asset \u6d41\u52d5\u8cc7\u7522<\/p>\n<p>327 Current cost \u73fe\u6642\u6210\u672c<br \/>\n328 Current cost approach \u73fe\u6642\u6210\u672c\u6cd5<br \/>\n329 Current investment \u7576\u671f\u6295\u8cc7\/ \u672c\u671f\u6295\u8cc7<br \/>\n330 Current liabilities \u6d41\u52d5\u8ca0\u50b5<br \/>\n331 Current service cost \u7576\u671f\u670d\u52d9\u6210\u672c\/ \u672c\u671f\u670d\u52d9\u6210\u672c<br \/>\n332 Current tax \u7576\u671f\u6240\u5f97\u7a05\/ \u672c\u671f\u6240\u5f97\u7a05<br \/>\n333 Curtailment \u7e2e\u6e1b<br \/>\n334 cushions \u7de9\u885d<br \/>\n335 customer list \u5ba2\u6236\u540d\u55ae<br \/>\n336 database \u8cc7\u6599\u5eab<br \/>\n337 Date of acquisition \u53d6\u5f97\u65e5\/ \u6536\u8cfc\u65e5<br \/>\n338 date of exchange \u4ea4\u63db\u65e5<br \/>\n339 Date of transition to IFRS \u8f49\u63db\u81f3\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u65e5<br \/>\n340 Dealing securities \u4ea4\u6613\u76ee\u7684\u6301\u6709\u4e4b\u8b49\u5238<br \/>\n341 death benefit \u6b7b\u4ea1\u7d66\u4ed8<br \/>\n342 Debt \u50b5\u52d9<br \/>\n343 Debt instrument \u50b5\u52d9\u5de5\u5177<br \/>\n344 Debt securities \u50b5\u52d9\u8b49\u5238<br \/>\n345 Decision tree \u6c7a\u7b56\u6a39<br \/>\n346 Decision-useful information \u5c0d\u6c7a\u7b56\u6709\u7528\u4e4b\u8cc7\u8a0a<br \/>\n347 decommissioning \u9664\u5f79<br \/>\n348 decommissioning costs \u9664\u5f79\u6210\u672c<br \/>\n349 decommissioning funds \u9664\u5f79\u57fa\u91d1<br \/>\n350 decommissioning obligations \u9664\u5f79\u7fa9\u52d9<br \/>\n351 decommissioning, restoration and<br \/>\nenvironmental rehabilitation funds<br \/>\n\u9664\u5f79\u3001\u5fa9\u539f\u53ca\u74b0\u5883\u4fee\u5fa9\u57fa\u91d1<br \/>\n352 Deductible temporary difference \u53ef\u6e1b\u9664\u66ab\u6642\u6027\u5dee\u7570<br \/>\n353 Deemed cost \u8a8d\u5b9a\u6210\u672c<br \/>\n354 Defer \u905e\u5ef6<br \/>\n355 Deferral method \u905e\u5ef6\u6cd5<br \/>\n356 deferred acquisition costs \u905e\u5ef6\u53d6\u5f97\u6210\u672c<br \/>\n357 Deferred tax \u905e\u5ef6\u6240\u5f97\u7a05<br \/>\n358 Deferred tax assets \u905e\u5ef6\u6240\u5f97\u7a05\u8cc7\u7522<br \/>\n359 deferred tax income \u905e\u5ef6\u6240\u5f97\u7a05\u5229\u76ca<br \/>\n360 Deferred tax liabilities \u905e\u5ef6\u6240\u5f97\u7a05\u8ca0\u50b5<br \/>\n361 Defined benefit liability \u78ba\u5b9a\u798f\u5229\u8ca0\u50b5<\/p>\n<p>362 Defined benefit obligation \u78ba\u5b9a\u798f\u5229\u7fa9\u52d9<br \/>\n363 Defined benefit obligation (present value<br \/>\nof)<br \/>\n\u78ba\u5b9a\u798f\u5229\u7fa9\u52d9(\u4e4b\u73fe\u503c)<br \/>\n364 Defined benefit plans \u78ba\u5b9a\u798f\u5229\u8a08\u756b<br \/>\n365 Defined contribution plans \u78ba\u5b9a\u63d0\u64a5\u8a08\u756b<br \/>\n366 Demand deposits \u6d3b\u671f\u5b58\u6b3e<br \/>\n367 demand feature \u8981\u6c42\u5373\u4ed8\u7279\u6027<br \/>\n368 Demerger \u5206\u5272<br \/>\n369 Demonstrably committed \u660e\u78ba\u627f\u8afe<br \/>\n370 deposit accounting \u5b58\u6b3e\u6703\u8a08<br \/>\n371 deposit component \u5132\u84c4\u7d44\u6210\u90e8\u5206<br \/>\n372 Depreciable amount \u53ef\u6298\u820a\u91d1\u984d<br \/>\n373 Depreciable assets \u6298\u820a\u6027\u8cc7\u7522<br \/>\n374 depreciated replacement cost approach \u6298\u820a\u5f8c\u91cd\u7f6e\u6210\u672c\u6cd5<br \/>\n375 Depreciation \u6298\u820a<br \/>\n376 Depreciation methods \u6298\u820a\u65b9\u6cd5<br \/>\n377 Derecognise (a financial instrument) \u9664\u5217(\u91d1\u878d\u5de5\u5177)<br \/>\n378 Derecognition \u9664\u5217<br \/>\n379 Derivative \u884d\u751f(\u5de5\u5177)<br \/>\n380 derivative features \u884d\u751f\u5de5\u5177\u7279\u6027<br \/>\n381 Derivative financial instruments \u884d\u751f\u91d1\u878d\u5de5\u5177<br \/>\n382 designated and effective hedging<br \/>\ninstrument<br \/>\n\u88ab\u6307\u5b9a\u4e14\u6709\u6548\u4e4b\u907f\u96aa\u5de5\u5177<br \/>\n383 determination of cost \u6210\u672c\u4e4b\u6c7a\u5b9a<br \/>\n384 Determining whether an Arrangement<br \/>\ncontains a Lease<br \/>\n\u6c7a\u5b9a\u4e00\u9805\u5b89\u6392\u662f\u5426\u5305\u542b\u79df\u8cc3<br \/>\n385 Development \u767c\u5c55\/\u958b\u767c<br \/>\n386 Development costs \u767c\u5c55\u6210\u672c<br \/>\n387 Diluted earnings per share \u7a00\u91cb\u6bcf\u80a1\u76c8\u9918<br \/>\n388 Dilution \u7a00\u91cb<br \/>\n389 Dilutive effect \u7a00\u91cb\u4f5c\u7528\/ \u7a00\u91cb\u6548\u679c<br \/>\n390 Dilutive potential ordinary shares \u7a00\u91cb\u6f5b\u5728\u666e\u901a\u80a1<br \/>\n391 diminishing balance method \u9918\u984d\u905e\u6e1b\u6cd5<br \/>\n392 direct insurance contract \u76f4\u63a5\u4fdd\u96aa\u5408\u7d04<br \/>\n393 Direct labour \u76f4\u63a5\u4eba\u5de5<br \/>\n394 Direct method of reporting cash flows from operating activities<\/p>\n<p>\u4ee5\u76f4\u63a5\u6cd5\u5831\u5c0e\u7531\u71df\u696d\u6d3b\u52d5\u7522\u751f\u4e4b\u73fe\u91d1\u6d41\u91cf<br \/>\n395 direct operating expenses \u76f4\u63a5\u71df\u696d\u8cbb\u7528<br \/>\n396 directly attributable \u76f4\u63a5\u53ef\u6b78\u5c6c<br \/>\n397 Directors \u8463\u4e8b<br \/>\n398 disaggregated information \u5206\u985e\u8cc7\u8a0a<br \/>\n399 Disclose \u63ed\u9732<br \/>\n400 Disclosure \u63ed\u9732<br \/>\n401 Disclosure and Presentation \u63ed\u9732\u8207\u8868\u9054<br \/>\n402 Disclosure of government assistance \u653f\u5e9c\u8f14\u52a9\u4e4b\u63ed\u9732<br \/>\n403 disclosure requirement \u63ed\u9732\u898f\u5b9a<br \/>\n404 Disclosures in the Financial Statements of<br \/>\nBanks and Similar Financial Institutions<br \/>\n\u9280\u884c\u53ca\u985e\u4f3c\u91d1\u878d\u6a5f\u69cb\u8ca1\u52d9\u5831\u8868\u4e2d\u4e4b\u63ed\u9732<br \/>\n405 Disclosure\u2014Service Concession<br \/>\nArrangements<br \/>\n\u63ed\u9732\uff0d\u670d\u52d9\u7279\u8a31\u6b0a\u5354\u8b70<br \/>\n406 Discontinued (operations) \u505c\u696d(\u55ae\u4f4d)<br \/>\n407 Discontinuing operation \u505c\u696d\u55ae\u4f4d<br \/>\n408 Discount rate \u6298\u73fe\u7387<br \/>\n409 discounted basis \u6298\u73fe\u57fa\u790e<br \/>\n410 Discounting \u6298\u73fe<br \/>\n411 discretionary participation feature \u88c1\u91cf\u53c3\u8207\u7279\u6027<br \/>\n412 Disposal consideration \u8655\u5206\u5c0d\u50f9<br \/>\n413 disposal group \u8655\u5206\u7fa4\u7d44<br \/>\n414 disposal plan \u8655\u5206\u8a08\u756b<br \/>\n415 disposal transaction \u8655\u5206\u4ea4\u6613<br \/>\n416 dissenting opinion \u53cd\u5c0d\u610f\u898b<br \/>\n417 Dividend yield \u80a1\u5229\u6b96\u5229\u7387<br \/>\n418 Dividends \u80a1\u5229<br \/>\n419 domain name \u7db2\u57df\u540d\u7a31<br \/>\n420 doubtful debts \u5446\u5e33<br \/>\n421 Downstream transactions \u9806\u6d41\u4ea4\u6613<br \/>\n422 dual listed corporation \u5169\u5730\u639b\u724c\u4e0a\u5e02\u516c\u53f8<br \/>\n423 dual trigger contract \u96d9\u91cd\u555f\u52d5\u5408\u7d04<br \/>\n424 Earlier application is encouraged \u9f13\u52f5\u63d0\u524d\u9069\u7528<br \/>\n425 Earnings \u76c8\u9918\/\u6536\u76ca<br \/>\n426 Earnings &#8211; diluted \u76c8\u9918\u2500\u7a00\u91cb<br \/>\n427 Earnings contingency \u4ee5\u76c8\u9918\u70ba\u57fa\u790e\u4e4b\u6216\u6709\u80a1\u4efd<\/p>\n<p>428 Earnings per Share \u6bcf\u80a1\u76c8\u9918<br \/>\n429 Earnings Per Share &#8211; Financial Instruments<br \/>\nand Other Contracts that May Be Settled in<br \/>\nShares<br \/>\n\u6bcf\u80a1\u76c8\u9918\uff1a\u5f97\u4ee5\u80a1\u4efd\u4ea4\u5272\u4e4b\u91d1\u878d\u5de5\u5177\u53ca\u5176<br \/>\n\u4ed6\u5408\u7d04<br \/>\n430 Economic benefits \u7d93\u6fdf\u6548\u76ca\/ \u7d93\u6fdf\u5229\u76ca<br \/>\n431 economic decision-making needs of users \u4f7f\u7528\u8005\u4e4b\u7d93\u6fdf\u6c7a\u7b56\u9700\u6c42<br \/>\n432 Economic life \u7d93\u6fdf\u5e74\u9650<br \/>\n433 Effect of assumed conversions \u5047\u8a2d\u8f49\u63db\u4e4b\u5f71\u97ff<br \/>\n434 Effective date \u751f\u6548\u65e5<br \/>\n435 Effective interest method \u6709\u6548\u5229\u606f\u6cd5<br \/>\n436 effective interest rate \u6709\u6548\u5229\u7387<br \/>\n437 Effects of Changes in Foreign Exchange<br \/>\nRates<br \/>\n\u532f\u7387\u8b8a\u52d5\u4e4b\u5f71\u97ff<br \/>\n438 Elements of cost of exploration and<br \/>\nevaluation assets<br \/>\n\u63a2\u52d8\u53ca\u8a55\u4f30\u8cc7\u7522\u6210\u672c\u4e4b\u8981\u7d20<br \/>\n439 Eligible for capitalisation \u7b26\u5408\u8cc7\u672c\u5316\u689d\u4ef6<br \/>\n440 Elimination of Unrealised Profits and<br \/>\nLosses on Transactions with Associates<br \/>\n\u95dc\u806f\u4f01\u696d\u4ea4\u6613\u672a\u5be6\u73fe\u640d\u76ca\u4e4b\u92b7\u9664<br \/>\n441 Embedded derivative \u5d4c\u5165\u5f0f\u884d\u751f\u5de5\u5177<\/p>\n<p>443 Employee benefits \u54e1\u5de5\u798f\u5229<br \/>\n444 Employee share ownership plan \u54e1\u5de5\u5165\u80a1\u8a08\u756b<br \/>\n445 employee share purchase plan \u54e1\u5de5\u8a8d\u80a1\u8a08\u756b<br \/>\n446 Employee turnover rates \u54e1\u5de5\u96e2\u8077\u7387<br \/>\n447 employees and others providing similar<br \/>\nservices<br \/>\n\u54e1\u5de5\u53ca\u5176\u4ed6\u63d0\u4f9b\u985e\u4f3c\u52de\u52d9\u4e4b\u4eba\u54e1<br \/>\n448 Employer payroll taxes and insurance<br \/>\ncontributions<br \/>\n\u96c7\u4e3b\u85aa\u8cc7\u7a05\u53ca\u4fdd\u96aa\u63d0\u64a5<br \/>\n449 Enactment \u5236\u5b9a\/ \u901a\u904e\/ \u9812\u5e03\/\u7acb\u6cd5<br \/>\n450 enforcement of covenants \u5f37\u5236\u5c65\u7d04<br \/>\n451 Enhanced Disclosure \u52a0\u5f37\u63ed\u9732<br \/>\n452 Enterprise \u4f01\u696d<\/p>\n<p>454 Entity \u4f01\u696d\/ \u500b\u9ad4\/\u4e3b\u9ad4<br \/>\n455 entity-specific value \u4f01\u696d\u7279\u5b9a\u50f9\u503c<\/p>\n<p>456 environmental obligations \u74b0\u5883\u7fa9\u52d9<br \/>\n457 equalisation provisions \u5e73\u7a69\u8ca0\u50b5\u6e96\u5099<br \/>\n458 Equity \u6b0a\u76ca<br \/>\n459 Equity &#8211; Costs of an Equity Transaction \u6b0a\u76ca\uff1a\u6b0a\u76ca\u4ea4\u6613\u4e4b\u6210\u672c<\/p>\n<p>461 Equity Accounting Method &#8211; Recognition of<br \/>\nLosses<br \/>\n\u6b0a\u76ca\u6cd5\u6703\u8a08\uff1a\u640d\u5931\u4e4b\u8a8d\u5217<br \/>\n462 equity balances \u6b0a\u76ca\u9918\u984d<br \/>\n463 Equity capital \u6b0a\u76ca\u8cc7\u672c<br \/>\n464 Equity compensation benefits(=Stock<br \/>\n(=Share) compensation benefits)<br \/>\n\u6b0a\u76ca\u85aa\u916c\u798f\u5229(\u5373\u80a1\u7968(\u6216\u80a1\u4efd)\u85aa\u916c\u798f<br \/>\n\u5229)<br \/>\n465 Equity compensation plans (=Share<br \/>\n(=Stock) compensation plans)<br \/>\n\u6b0a\u76ca\u85aa\u916c\u8a08\u756b(\u5373\u80a1\u4efd(\u6216\u80a1\u7968)\u85aa\u916c\u8a08<br \/>\n\u756b)<br \/>\n466 Equity component \u6b0a\u76ca\u7d44\u6210\u90e8\u5206<br \/>\n467 equity holders \u6b0a\u76ca\u6301\u6709\u4eba<br \/>\n468 equity index \u80a1\u50f9\u6307\u6578<br \/>\n469 Equity instrument \u6b0a\u76ca\u5de5\u5177<br \/>\n470 equity instrument granted \u6240\u7d66\u8207\u6b0a\u76ca\u5de5\u5177<br \/>\n471 equity interests \u6b0a\u76ca\/ \u6b0a\u76ca\u6240\u6709\u6b0a<br \/>\n472 equity issue \u767c\u884c\u6b0a\u76ca<br \/>\n473 Equity method \u6b0a\u76ca\u6cd5<br \/>\n474 Equity securities \u6b0a\u76ca\u8b49\u5238<br \/>\n475 equity-settled share-based payment<br \/>\ntransaction<br \/>\n\u6b0a\u76ca\u4ea4\u5272\u4e4b\u80a1\u4efd\u57fa\u790e\u7d66\u4ed8\u4ea4\u6613<br \/>\n476 estimated costs \u4f30\u8a08\u6210\u672c<br \/>\n477 estimated future cash flows \u4f30\u8a08\u672a\u4f86\u73fe\u91d1\u6d41\u91cf<br \/>\n478 European share option \u6b50\u5f0f\u80a1\u7968\u9078\u64c7\u6b0a<br \/>\n479 Evaluating the Substance of Transactions<br \/>\nInvolving the Legal Form of a Lease<br \/>\n\u8a55\u4f30\u6d89\u53ca\u79df\u8cc3\u4e4b\u6cd5\u5f8b\u5f62\u5f0f\u4e4b\u4ea4\u6613\u5be6\u8cea<br \/>\n480 Event-driven fair value measurements \u57fa\u65bc\u7279\u5b9a\u4e8b\u9805\u6240\u8861\u91cf\u4e4b\u516c\u5141\u50f9\u503c<br \/>\n481 Events After the Balance Sheet Date \u8cc7\u7522\u8ca0\u50b5\u8868\u65e5\u5f8c\u4e8b\u9805<br \/>\n482 Events occurring after the balance sheet<br \/>\ndate<br \/>\n\u8cc7\u7522\u8ca0\u50b5\u8868\u65e5\u5f8c\u767c\u751f\u4e4b\u4e8b\u9805<br \/>\n483 evidence of impairment \u6e1b\u640d(\u4e4b)\u8b49\u64da<br \/>\n484 Exchange difference \u514c\u63db\u5dee\u984d<br \/>\n485 Exchange of assets \u8cc7\u7522\u4ea4\u63db<\/p>\n<p>486 Exchange rate \u532f\u7387<br \/>\n487 exchange transaction \u4ea4\u63db\u4ea4\u6613<br \/>\n488 Executory contract \u5f85\u5c65\u884c\u5408\u7d04<br \/>\n489 Exemptions \u8c41\u514d<br \/>\n490 Exercise date \u57f7\u884c\u65e5\/ \u884c\u4f7f\u65e5\/ \u5c65\u7d04\u65e5<br \/>\n491 Exercise of rights \u884c\u4f7f(\u65b0\u80a1\u8a8d\u8cfc)\u6b0a\u5229<br \/>\n492 Exercise price \u57f7\u884c\u50f9\u683c\/ \u884c\u4f7f\u50f9\u683c\/ \u5c65\u7d04\u50f9\u683c<br \/>\n493 existing liability \u65e2\u6709\u8ca0\u50b5<br \/>\n494 Expected value \u671f\u671b\u503c<br \/>\n495 Expenditure \u652f\u51fa<br \/>\n496 Expenses \u8cbb\u640d(\u8207income\u5408\u7528)\/ \u8cbb\u7528<br \/>\n497 experience account \u7d93\u9a57\u5e33\u6236<br \/>\n498 Experience adjustments \u7d93\u9a57\u8abf\u6574(\u6578)<br \/>\n499 Expiry date \u5931\u6548\u65e5\/ \u6eff\u671f\u65e5\/ \u5230\u671f\u65e5<br \/>\n500 Explicit and unreserved statement of<br \/>\ncompliance<br \/>\n\u9075\u5faa\u2026\u4e4b\u660e\u78ba\u4e14\u7121\u4fdd\u7559\u8072\u660e\uff0f\u660e\u78ba\u4e14\u7121<br \/>\n\u4fdd\u7559\u8072\u660e\u9075\u5faa\u2026<br \/>\n501 exploration and evaluation assets \u63a2\u52d8\u53ca\u8a55\u4f30\u8cc7\u7522<br \/>\n502 exploration and evaluation expenditures \u63a2\u52d8\u53ca\u8a55\u4f30\u652f\u51fa<br \/>\n503 Exploration for and Evaluation of Mineral<br \/>\nResources<br \/>\n\u7926\u7522\u8cc7\u6e90\u63a2\u52d8\u53ca\u8a55\u4f30<br \/>\n504 Exposure draft \u8349\u6848<br \/>\n505 expropriation of major assets \u4e3b\u8981\u8cc7\u7522\u4e4b\u5fb5\u6536<br \/>\n506 Extraordinary items \u975e\u5e38\u9805\u76ee<br \/>\n507 Face (of Financial Statements or Notes) \u65bc(\u8ca1\u52d9\u5831\u8868\u6216\u9644\u8a3b)\u4e2d<br \/>\n508 Fair presentation \u516c\u5141\u8868\u9054<br \/>\n509 Fair value \u516c\u5141\u50f9\u503c<br \/>\n510 fair value hedge \u516c\u5141\u50f9\u503c\u907f\u96aa<br \/>\n511 Fair value measurement \u516c\u5141\u50f9\u503c\u8861\u91cf<br \/>\n512 Faithful representation \u5fe0\u5be6\u8868\u8ff0<br \/>\n513 Fees \u8cbb(\u7528)<br \/>\n514 Fellow subsidiary \u5144\u5f1f\u516c\u53f8<br \/>\n515 Fidelity bonds \u8aa0\u5be6\u4fdd\u96aa<br \/>\n516 fiduciary activities \u53d7\u8a17\u6d3b\u52d5<br \/>\n517 FIFO \u5148\u9032\u5148\u51fa\u6cd5<br \/>\n518 FIFO formula \u5148\u9032\u5148\u51fa\u516c\u5f0f<br \/>\n519 Finance lease \u878d\u8cc7\u79df\u8cc3<\/p>\n<p>520 Finance lease obligations \u878d\u8cc7\u79df\u8cc3\u8ca0\u50b5\/ \u878d\u8cc7\u79df\u8cc3\u7fa9\u52d9<br \/>\n521 Financial asset \u91d1\u878d\u8cc7\u7522<br \/>\n522 financial asset or financial liability at fair<br \/>\nvalue through profit or loss<br \/>\n\u900f\u904e\u640d\u76ca\u6309\u516c\u5141\u50f9\u503c\u8861\u91cf\u4e4b\u91d1\u878d\u8cc7\u7522\u6216<br \/>\n\u91d1\u878d\u8ca0\u50b5<br \/>\n523 Financial asset or liability held for trading \u6301\u6709\u4f9b\u4ea4\u6613\u4e4b\u91d1\u878d\u8cc7\u7522\u6216\u8ca0\u50b5<br \/>\n524 Financial capital \u8ca1\u52d9\u8cc7\u672c<br \/>\n525 financial conglomerate \u91d1\u878d\u96c6\u5718<br \/>\n526 Financial guarantee \u8ca1\u52d9\u4fdd\u8b49<br \/>\n527 Financial institution \u91d1\u878d\u6a5f\u69cb<br \/>\n528 Financial instruments \u91d1\u878d\u5de5\u5177<br \/>\n529 Financial Instruments: Disclosure and<br \/>\nPresentation<br \/>\n\u91d1\u878d\u5de5\u5177\uff1a\u63ed\u9732\u8207\u8868\u9054<br \/>\n530 Financial Instruments: Recognition and<br \/>\nMeasurement<br \/>\n\u91d1\u878d\u5de5\u5177\uff1a\u8a8d\u5217\u8207\u8861\u91cf<br \/>\n531 Financial liability \u91d1\u878d\u8ca0\u50b5<br \/>\n532 Financial performance \u8ca1\u52d9\u7e3e\u6548<br \/>\n533 Financial position \u8ca1\u52d9\u72c0\u6cc1<br \/>\n534 Financial reporting \u8ca1\u52d9\u5831\u5c0e<br \/>\n535 Financial Reporting in Hyperinflationary<br \/>\nEconomies<br \/>\n\u9ad8\u5ea6\u901a\u8ca8\u81a8\u8139\u7d93\u6fdf\u4e0b\u4e4b\u8ca1\u52d9\u5831\u5c0e<br \/>\n536 Financial Reporting of Interests in Joint<br \/>\nVentures<br \/>\n\u5408\u8cc7\u6b0a\u76ca\u4e4b\u8ca1\u52d9\u5831\u5c0e<br \/>\n537 Financial review \u8ca1\u52d9\u8a55\u8ff0<br \/>\n538 financial risk \u8ca1\u52d9\u98a8\u96aa<br \/>\n539 Financial statements \u8ca1\u52d9\u5831\u8868<br \/>\n540 Financial year-to-date basis \u8ca1\u52d9\u5e74\u5ea6\u5e74\u521d\u81f3\u7576\u671f\u672b\u57fa\u790e<br \/>\n541 Financing activities \u7c4c\u8cc7\u6d3b\u52d5<br \/>\n542 Financing device \u7c4c\u8cc7\u5de5\u5177<br \/>\n543 Finished good \u88fd\u6210\u54c1<br \/>\n544 Firm commitment \u78ba\u5b9a\u627f\u8afe<br \/>\n545 firm purchase commitment \u78ba\u5b9a\u8cfc\u8cb7\u627f\u8afe<br \/>\n546 firm sales contracts \u78ba\u5b9a\u92b7\u552e\u5408\u7d04<br \/>\n547 First IFRS financial statements \u9996\u4efd\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u8ca1\u52d9\u5831\u8868<br \/>\n548 first-in, first-out \u5148\u9032\u5148\u51fa\u6cd5<br \/>\n549 First-time adopter \u9996\u6b21\u63a1\u7528\u8005<br \/>\n550 First-time adoption \u9996\u6b21\u63a1\u7528<\/p>\n<p>551 First-time Adoption of International<br \/>\nFinancial Reporting Standards<br \/>\n\u9996\u6b21\u63a1\u7528\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247<br \/>\n552 First-time Application \u9996\u6b21\u9069\u7528<br \/>\n553 First-Time Application of IASs as the<br \/>\nPrimary Basis of Accounting<br \/>\n\u9996\u6b21\u9069\u7528\u570b\u969b\u6703\u8a08\u6e96\u5247\u4f5c\u70ba\u4e3b\u8981\u6703\u8a08\u57fa<br \/>\n\u790e<br \/>\n554 Fixed asset \u56fa\u5b9a\u8cc7\u7522<br \/>\n555 fixed coupon rate \u56fa\u5b9a\u606f\u7968\u5229\u7387<br \/>\n556 Fixed price contract \u56fa\u5b9a\u50f9\u683c\u5408\u7d04<br \/>\n557 Fixed production overheads \u56fa\u5b9a\u88fd\u9020\u8cbb\u7528<br \/>\n558 flat yield curve \u6c34\u5e73\u6b96\u5229\u7387\u66f2\u7dda<br \/>\n559 Floating rate \u6d6e\u52d5\u5229\u7387\/ \u6d6e\u52d5\u532f\u7387<br \/>\n560 Floor \u4e0b\u9650<br \/>\n561 Forecast \u9810\u6e2c<br \/>\n562 forecast transaction \u9810\u671f\u4ea4\u6613<br \/>\n563 Foreign currency \u5916\u5e63<br \/>\n564 foreign currency derivatives \u5916\u5e63\u884d\u751f\u5de5\u5177<br \/>\n565 Foreign currency transaction \u5916\u5e63\u4ea4\u6613<br \/>\n566 Foreign entity \u570b\u5916\u500b\u9ad4<br \/>\n567 Foreign Exchange &#8211; Capitalisation of<br \/>\nLosses Resulting from Severe Currency<br \/>\nDevaluations<br \/>\n\u5916\u532f\uff1a\u8ca8\u5e63\u91cd\u8cb6\u640d\u5931\u4e4b\u8cc7\u672c\u5316<br \/>\n568 Foreign exchange contract \u5916\u532f\u5408\u7d04<br \/>\n569 Foreign Exchange Rates (\u5916\u5e63)\u532f\u7387<br \/>\n570 Foreign operation \u570b\u5916\u71df\u904b\u6a5f\u69cb<br \/>\n571 Forgivable loans \u514d\u511f\u9084\u8cb8\u6b3e<br \/>\n572 Forward contract \u9060\u671f\u5408\u7d04<br \/>\n573 forward repurchase agreement \u9060\u671f\u518d\u8cb7\u56de\u5354\u8b70<br \/>\n574 Framework \u67b6\u69cb<br \/>\n575 Framework for the Preparation and<br \/>\nPresentation of Financial Statements<br \/>\n\u8ca1\u52d9\u5831\u8868\u7de8\u88fd\u53ca\u8868\u9054\u4e4b\u67b6\u69cb<br \/>\n576 Franchise fee \u7279\u8a31\u6b0a\u8cbb<br \/>\n577 Function of expense \u8cbb\u7528\u4e4b\u529f\u80fd<br \/>\n578 functional currency \u529f\u80fd\u6027\u8ca8\u5e63<br \/>\n579 Fundamental errors \u57fa\u672c\u932f\u8aa4<\/p>\n<p>581 Funding \u63d0\u4f9b\u8cc7\u91d1\/ \u63d0\u64a5\u8cc7\u91d1\/ \u63d0\u64a5\/\u8cc7\u91d1<br \/>\n582 Future cash flow \u672a\u4f86\u73fe\u91d1\u6d41\u91cf<br \/>\n583 Future economic benefit \u672a\u4f86\u7d93\u6fdf\u6548\u76ca<br \/>\n584 Futures contract \u671f\u8ca8\u5408\u7d04<br \/>\n585 GAAP \u4e00\u822c\u516c\u8a8d\u6703\u8a08\u539f\u5247<br \/>\n586 Gain on disposal \u8655\u5206\u5229\u76ca<br \/>\n587 Gains \u5229\u76ca<br \/>\n588 General purchasing power approach \u4e00\u822c\u8cfc\u8cb7\u529b\u6cd5<br \/>\n589 general recognition principle \u4e00\u822c\u8a8d\u5217\u539f\u5247<br \/>\n590 Geographical segments \u5730\u5340\u5225\u90e8\u9580<br \/>\n591 Going concern \u7e7c\u7e8c\u7d93\u71df\uff08\u4e4b\uff09\u500b\u9ad4<br \/>\n592 Goodwill \u5546\u8b7d<br \/>\n593 governing board \u6cbb\u7406\u7406\u4e8b\u6703\/ \u6cbb\u7406\u8463\u4e8b\u6703<br \/>\n594 governing body \u6cbb\u7406\u55ae\u4f4d<br \/>\n595 governing charter \u6cbb\u7406\u7ae0\u7a0b<br \/>\n596 Government \u653f\u5e9c<br \/>\n597 Government assistance \u653f\u5e9c\u8f14\u52a9<br \/>\n598 Government Assistance\u2014No Specific<br \/>\nRelation to Operating Activities<br \/>\n\u653f\u5e9c\u8f14\u52a9\uff1a\u8207\u71df\u696d\u6d3b\u52d5\u7121\u7279\u5b9a\u95dc\u9023<br \/>\n599 Government grants \u653f\u5e9c\u88dc\u52a9<br \/>\n600 government guarantee \u653f\u5e9c\u4fdd\u8b49<br \/>\n601 grant date \u7d66\u8207\u65e5<br \/>\n602 Grants related to assets \u8207\u8cc7\u7522\u6709\u95dc\u4e4b\u88dc\u52a9<br \/>\n603 Grants related to income \u8207\u6536\u76ca\u6709\u95dc\u4e4b\u88dc\u52a9<br \/>\n604 Gross investment in the lease \u79df\u8cc3\u6295\u8cc7\u7e3d\u984d<br \/>\n605 Gross margin \u92b7\u8ca8\u6bdb\u5229<br \/>\n606 Gross profit \u92b7\u8ca8\u6bdb\u5229<br \/>\n607 Group \u96c6\u5718\/ \u96c6\u9ad4\/\u7fa4\u9ad4\/\u7d44\/\u7fa4\u7d44<br \/>\n608 Group administration (employee benefit)<br \/>\nplans<br \/>\n\u96c6\u9ad4\u7ba1\u7406(\u54e1\u5de5\u798f\u5229)\u8a08\u756b<br \/>\n609 group insurance contract \u5718\u9ad4\u4fdd\u96aa\u5408\u7d04<br \/>\n610 Group of assets \u8cc7\u7522\u7fa4\u7d44<br \/>\n611 Group of biological assets \u751f\u7269\u8cc7\u7522\u7fa4\u7d44<br \/>\n612 Grouping of assets \u8cc7\u7522(\u4e4b)\u5206\u7d44<br \/>\n613 Guarantee \u4fdd\u8b49<br \/>\n614 guarantee fund \u4fdd\u8b49\u57fa\u91d1<\/p>\n<p>615 Guaranteed residual value \u4fdd\u8b49\u6b98\u503c<br \/>\n616 Harmonise \u8abf\u5408<br \/>\n617 Harvest \u6536\u6210<br \/>\n618 Hedge accounting \u907f\u96aa\u6703\u8a08<br \/>\n619 Hedge effectiveness \u907f\u96aa\u6709\u6548\u6027<br \/>\n620 Hedged item \u88ab\u907f\u96aa\u9805\u76ee<br \/>\n621 Hedging \u907f\u96aa<br \/>\n622 Hedging instrument \u907f\u96aa\u5de5\u5177<br \/>\n623 Hedging relationship \u907f\u96aa\u95dc\u4fc2<br \/>\n624 Hedging reserve \u907f\u96aa\u6e96\u5099<br \/>\n625 held for resale \u6301\u6709\u4f9b\u518d\u51fa\u552e<br \/>\n626 Held for trading \u6301\u6709\u4f9b\u4ea4\u6613<br \/>\n627 Held-to-maturity investment \u6301\u6709\u81f3\u5230\u671f\u65e5\u6295\u8cc7<br \/>\n628 highly probable \u9ad8\u5ea6\u5f88\u6709\u53ef\u80fd<br \/>\n629 Hire-purchase contract \u79df\u8cfc\u5408\u7d04<br \/>\n630 Historical cost \u6b77\u53f2\u6210\u672c<br \/>\n631 historical loss experience \u6b77\u53f2\u640d\u5931\u7d93\u9a57<br \/>\n632 Historical summaries \u6b77\u53f2\u6027\u5f59\u7e3d(\u8cc7\u8a0a)<br \/>\n633 Holding company \u63a7\u80a1\u516c\u53f8<br \/>\n634 Host contract \u4e3b\u5951\u7d04<br \/>\n635 host instrument \u4e3b\u5de5\u5177<br \/>\n636 hybrid instrument \u6df7\u5408\u5de5\u5177<br \/>\n637 Hyperinflation \u9ad8\u5ea6\u901a\u8ca8\u81a8\u8139<br \/>\n638 Hyperinflationary economies \u9ad8\u5ea6\u901a\u8ca8\u81a8\u8139\u7d93\u6fdf<br \/>\n639 IAS \u570b\u969b\u6703\u8a08\u6e96\u5247<br \/>\n640 IASC \u570b\u969b\u6703\u8a08\u6e96\u5247\u59d4\u54e1\u6703<br \/>\n641 IASC Foundation Constitution \u570b\u969b\u6703\u8a08\u6e96\u5247\u59d4\u54e1\u6703\u57fa\u91d1\u6703\u7ae0\u7a0b<br \/>\n642 IASCF \u570b\u969b\u6703\u8a08\u6e96\u5247\u59d4\u54e1\u6703\u57fa\u91d1\u6703<br \/>\n643 Identifiable asset \u53ef\u8fa8\u8a8d\u8cc7\u7522<br \/>\n644 IFAC \u570b\u969b\u6703\u8a08\u5718\u9ad4\u806f\u5408\u6703<br \/>\n645 IFRIC \u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u89e3\u91cb\u59d4\u54e1\u6703\/<br \/>\n\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u89e3\u91cb<br \/>\n646 IFRS \u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247<br \/>\n647 IFRS-compliant \u9075\u5faa\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247<br \/>\n648 Impairment \u6e1b\u640d<br \/>\n649 Impairment loss \u6e1b\u640d\u640d\u5931<\/p>\n<p>650 Impairment of Assets \u8cc7\u7522\u6e1b\u640d<br \/>\n651 Impairment test \u6e1b\u640d\u6e2c\u8a66<br \/>\n652 Implementation Guidance \u65bd\u884c\u6307\u5f15<br \/>\n653 Import duties \u9032\u53e3\u7a05\u6350<br \/>\n654 impracticability exemption \u5be6\u52d9\u4e0a\u4e0d\u53ef\u884c\u4e4b\u8c41\u514d<br \/>\n655 impracticable \u5be6\u52d9\u4e0a\u4e0d\u53ef\u884c\/\u4e0d\u5207\u5be6\u969b<br \/>\n656 Imputed rate of interest \u8a2d\u7b97\u5229\u7387<br \/>\n657 in the money \u50f9\u5167<br \/>\n658 Inception of the Lease \u79df\u8cc3\u958b\u59cb\u65e5<br \/>\n659 Incidental income \u975e\u4e3b\u8981\u6536\u76ca<br \/>\n660 incidental operations \u975e\u4e3b\u8981\u71df\u904b<br \/>\n661 Income \u6536\u76ca<br \/>\n662 Income approach \u6536\u76ca\u6cd5\/ \u640d\u76ca\u6cd5<br \/>\n663 Income statement = Statement of income \u640d\u76ca\u8868<br \/>\n664 Income tax \u6240\u5f97\u7a05<br \/>\n665 income tax expense \u6240\u5f97\u7a05\u8cbb\u7528<br \/>\n666 Income Taxes \u6240\u5f97\u7a05<br \/>\n667 Income Taxes\u2014Changes in the Tax Status<br \/>\nof an Enterprise or its Shareholders<br \/>\n\u6240\u5f97\u7a05\uff1a\u4f01\u696d\u6216\u5176\u80a1\u6771\u4e4b\u7d0d\u7a05\u72c0\u6cc1\u6539\u8b8a<br \/>\n668 Income Taxes\u2014Recovery of Revalued<br \/>\nNon-Depreciable Assets<br \/>\n\u6240\u5f97\u7a05\uff1a\u91cd\u4f30\u50f9\u975e\u6298\u820a\u6027\u8cc7\u7522\u4e4b\u56de\u6536<br \/>\n669 Increasing Rate Preference Shares \u905e\u589e\u80a1\u5229\u7387\u7279\u5225\u80a1<br \/>\n670 Incremental share \u589e\u984d\u80a1\u4efd<br \/>\n671 Indicator [of impairment] (\u6e1b\u640d)\u8de1\u8c61<br \/>\n672 Indirect method of reporting cash flows<br \/>\nfrom operating activities<br \/>\n\u4ee5\u9593\u63a5\u6cd5\u5831\u5c0e\u7531\u71df\u696d\u6d3b\u52d5\u7522\u751f\u4e4b\u73fe\u91d1\u6d41<br \/>\n\u91cf<br \/>\n673 individual asset \u500b\u5225\u8cc7\u7522<br \/>\n674 individual financial statements \u500b\u5225\u8ca1\u52d9\u5831\u8868<br \/>\n675 Induced conversion \u8a98\u5c0e\u8f49\u63db<br \/>\n676 Industry segments \u7522\u696d\u5225\u90e8\u9580<br \/>\n677 Inflation \u901a\u8ca8\u81a8\u8139<br \/>\n678 Information Reflecting the Effects of<br \/>\nChanging Prices<br \/>\n\u53cd\u6620\u50f9\u683c\u8b8a\u52d5\u5f71\u97ff\u4e4b\u8cc7\u8a0a<br \/>\n679 initial classification \u539f\u59cb\u5206\u985e<br \/>\n680 Initial Direct Costs \u539f\u59cb\u76f4\u63a5\u6210\u672c<\/p>\n<p>682 Initial measurement \u539f\u59cb\u8861\u91cf<br \/>\n683 Initial public offering \u521d\u6b21\u4e0a\u5e02\u6ac3<br \/>\n684 Initial recognition \u539f\u59cb\u8a8d\u5217<br \/>\n685 in-substance defeasance \u8996\u540c\u6e05\u511f<br \/>\n686 insurable interest \u53ef\u4fdd\u5229\u76ca<br \/>\n687 Insurance agency commissions \u4fdd\u96aa\u4ee3\u7406\u4f63\u91d1<br \/>\n688 insurance assets \u4fdd\u96aa\u8cc7\u7522<br \/>\n689 Insurance company \u4fdd\u96aa\u516c\u53f8<br \/>\n690 Insurance contract \u4fdd\u96aa\u5408\u7d04<br \/>\n691 Insurance Contracts \u4fdd\u96aa\u5408\u7d04<br \/>\n692 Insurance enterprise \u4fdd\u96aa\u4f01\u696d<br \/>\n693 insurance liability \u4fdd\u96aa\u8ca0\u50b5<br \/>\n694 insurance obligations \u4fdd\u96aa\u7fa9\u52d9<br \/>\n695 insurance risk \u4fdd\u96aa\u98a8\u96aa<br \/>\n696 insurance swaps \u4fdd\u96aa\u4ea4\u63db<br \/>\n697 insured event \u4fdd\u96aa\u4e8b\u4ef6<br \/>\n698 insurer \u4fdd\u96aa\u4eba<br \/>\n699 Intangible asset \u7121\u5f62\u8cc7\u7522<br \/>\n700 Intangible Assets \u7121\u5f62\u8cc7\u7522<br \/>\n701 Intangible Assets\u2014Web Site Costs \u7121\u5f62\u8cc7\u7522\uff1a\u7db2\u7ad9\u6210\u672c<br \/>\n702 integral foreign operation \u6574\u5408\u6027\u570b\u5916\u71df\u904b\u6a5f\u69cb<br \/>\n703 Interest \u5229\u606f\/ \u5229\u76ca\/ \u6b0a\u76ca<br \/>\n704 Interest cost (for an employee benefit plan) \u5229\u606f\u6210\u672c(\u54e1\u5de5\u798f\u5229\u8a08\u756b)<br \/>\n705 Interest rate implicit in a lease \u79df\u8cc3\u96b1\u542b\u5229\u7387<br \/>\n706 interest rate implicit in the lease \u79df\u8cc3\u96b1\u542b\u5229\u7387<br \/>\n707 Interest rate risk \u5229\u7387\u98a8\u96aa<br \/>\n708 interest rate strip \u5229\u7387\u5206\u5272\u5408\u7d04<br \/>\n709 Interest rate swap \u5229\u7387\u4ea4\u63db<br \/>\n710 interest-only strip \u5206\u5272\u5229\u606f\u50b5\u5238<br \/>\n711 Interests in Joint Ventures \u5408\u8cc7\u6b0a\u76ca<br \/>\n712 Interim financial report \u671f\u4e2d\u8ca1\u52d9\u5831\u544a<br \/>\n713 Interim Financial Reporting \u671f\u4e2d\u8ca1\u52d9\u5831\u5c0e<br \/>\n714 interim financial statements \u671f\u4e2d\u8ca1\u52d9\u5831\u8868<br \/>\n715 Interim period \u671f\u4e2d\u671f\u9593<br \/>\n716 internal rate of return \u5167\u90e8\u5831\u916c\u7387<\/p>\n<p>717 internal risk transfer \u5167\u90e8\u98a8\u96aa\u79fb\u8f49<br \/>\n718 Internally generated \u5167\u90e8\u7522\u751f<br \/>\n719 Internally generated goodwill \u5167\u90e8\u7522\u751f\u4e4b\u5546\u8b7d<br \/>\n720 International Accounting Standard \u570b\u969b\u6703\u8a08\u6e96\u5247<br \/>\n721 International Accounting Standards<br \/>\nCommittee<br \/>\n\u570b\u969b\u6703\u8a08\u6e96\u5247\u59d4\u54e1\u6703<br \/>\n722 International Accounting Standards<br \/>\nCommittee Foundation<br \/>\n\u570b\u969b\u6703\u8a08\u6e96\u5247\u59d4\u54e1\u6703\u57fa\u91d1\u6703<br \/>\n723 International Federation of Accountants<\/p>\n<p>\u570b\u969b\u6703\u8a08\u5718\u9ad4\u806f\u5408\u6703<br \/>\n724 International Financial Reporting<br \/>\nInterpretations Committee<br \/>\n\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u89e3\u91cb\u59d4\u54e1\u6703<br \/>\n725 International Financial Reporting Standard \u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247<br \/>\n726 intragroup \u96c6\u5718\u5167\/ \u5167\u90e8<br \/>\n727 intrinsic value \u5167\u542b\u50f9\u503c<br \/>\n728 Introduction of the Euro \u5f15\u5165\u6b50\u5143<br \/>\n729 Inventories \u5b58\u8ca8<br \/>\n730 investee \u88ab\u6295\u8cc7\u8005\/ \u88ab\u6295\u8cc7\u516c\u53f8<br \/>\n731 Investing activities \u6295\u8cc7\u6d3b\u52d5<br \/>\n732 Investment \u6295\u8cc7<br \/>\n733 investment contract \u6295\u8cc7\u5408\u7d04<\/p>\n<p>735 investment grade \u6295\u8cc7\u7b49\u7d1a<br \/>\n736 Investment performance \u6295\u8cc7\u7e3e\u6548<br \/>\n737 Investment Property \u6295\u8cc7\u6027\u4e0d\u52d5\u7522<\/p>\n<p>739 Investment tax credits \u6295\u8cc7\u62b5\u6e1b<br \/>\n740 investment-linked insurance funds \u6295\u8cc7\u9023\u7d50\u4e4b\u4fdd\u96aa\u57fa\u91d1<br \/>\n741 Investments in Associates \u6295\u8cc7\u95dc\u806f\u4f01\u696d<br \/>\n742 Investor \u6295\u8cc7\u8005\/ \u6295\u8cc7\u516c\u53f8<br \/>\n743 Investor in a joint venture \u5408\u8cc7\u6295\u8cc7\u8005\/ \u5408\u8cc7\u6295\u8cc7\u516c\u53f8<br \/>\n744 investor-owned entity \u6295\u8cc7\u8005\u64c1\u6709\u4e4b\u500b\u9ad4\/ \u6295\u8cc7\u8005\u64c1\u6709\u4e4b\u4f01\u696d<br \/>\n745 Involuntary liquidation \u975e\u81ea\u9858\u6027\u6e05\u7b97<br \/>\n746 irrevocable commitments \u4e0d\u53ef\u64a4\u92b7\u4e4b\u627f\u8afe<br \/>\n747 Issued capital \u767c\u884c\u80a1\u672c<br \/>\n748 issued shares \u767c\u884c\u80a1\u4efd<\/p>\n<p>749 issuing entity \u767c\u884c\u500b\u9ad4\/ \u767c\u884c\u4f01\u696d<br \/>\n750 Item \u9805\u76ee<br \/>\n751 Item by item basis \u9010\u9805\u57fa\u790e<br \/>\n752 item of inventory \u5b58\u8ca8\u9805\u76ee<br \/>\n753 Joint control \u806f\u5408\u63a7\u5236<br \/>\n754 Joint venture \u5408\u8cc7<br \/>\n755 Joint Working Group \u806f\u5408\u5de5\u4f5c\u5c0f\u7d44<br \/>\n756 Jointly Controlled Entities\u2014Non-Monetary<br \/>\nContributions by Venturers<br \/>\n\u806f\u5408\u63a7\u5236\u500b\u9ad4\uff1a\u5408\u8cc7\u63a7\u5236\u8005\u4e4b\u975e\u8ca8\u5e63\u6027\u6295<br \/>\n\u5165<br \/>\n757 Jointly controlled entity \u806f\u5408\u63a7\u5236\u500b\u9ad4\/ \u806f\u5408\u63a7\u5236\u4f01\u696d<br \/>\n758 jurisdiction \u53f8\u6cd5\/ \u7ba1\u8f44(\u6a5f\u95dc)\/ \u8f44\u5340<br \/>\n759 key management personnel \u4e3b\u8981\u7ba1\u7406\u4eba\u54e1<br \/>\n760 last-in, first-out \u5f8c\u9032\u5148\u51fa\u6cd5<br \/>\n761 Lease \u79df\u8cc3<br \/>\n762 Lease term \u79df\u8cc3\u671f\u9593<br \/>\n763 leaseback \u552e\u5f8c\u79df\u56de<br \/>\n764 Leased assets \u79df\u8cc3\u8cc7\u7522<br \/>\n765 leasehold interest \u79df\u8cc3\u6b0a\u5229<br \/>\n766 Leases \u79df\u8cc3<br \/>\n767 Legal entity \u6cd5\u5f8b\u500b\u9ad4\/ \u6cd5\u5f8b\u4f01\u696d<br \/>\n768 Legal merger \u6cd5\u5f8b\u5f62\u5f0f\u5408\u4f75<br \/>\n769 Legal obligation \u6cd5\u5b9a\u7fa9\u52d9<br \/>\n770 legal parent \u6cd5\u5f8b\u4e0a\u6bcd\u516c\u53f8<br \/>\n771 legal rights \u6cd5\u5b9a\u6b0a\u5229<br \/>\n772 legal subsidiary \u6cd5\u5f8b\u4e0a\u5b50\u516c\u53f8<br \/>\n773 Legally enforceable right \u6cd5\u5b9a\u57f7\u884c\u6b0a<br \/>\n774 Legislative requirement \u6cd5\u5f8b\u898f\u5b9a<br \/>\n775 Lender \u50b5\u6b0a\u4eba\/\u8cb8\u6b3e\u4eba<br \/>\n776 Lessee \u627f\u79df\u4eba<br \/>\n777 lessee&#8217;s incremental borrowing rate of<br \/>\ninterest<br \/>\n\u627f\u79df\u4eba\u589e\u984d\u501f\u6b3e\u5229\u7387<br \/>\n778 Lessor \u51fa\u79df\u4eba<br \/>\n779 Letters of credit \u4fe1\u7528\u72c0<br \/>\n780 leveraged written option \u69d3\u687f\u767c\u884c\u9078\u64c7\u6b0a<br \/>\n781 Liabilities assumed \u627f\u64d4\u4e4b\u8ca0\u50b5<br \/>\n782 Liability \u8ca0\u50b5<\/p>\n<p>783 Liability component \u8ca0\u50b5\u7d44\u6210\u90e8\u5206<br \/>\n784 liability issue \u767c\u884c\u8ca0\u50b5<br \/>\n785 Licence fee \u6388\u6b0a\u8cbb\/ \u57f7\u7167\u8cbb<br \/>\n786 Licensing agreement \u6388\u6b0a\u5354\u8b70<br \/>\n787 life-contingent annuity \u751f\u5b58\u5e74\u91d1\u4fdd\u96aa<br \/>\n788 LIFO \u5f8c\u9032\u5148\u51fa<br \/>\n789 Line item \u55ae\u884c\u9805\u76ee<br \/>\n790 Line of business \u696d\u52d9\u7dda\/\u884c\u696d<br \/>\n791 Liquid assets \u901f\u52d5\u8cc7\u7522<br \/>\n792 Liquidity \u6d41\u52d5\u6027<br \/>\n793 liquidity presentation \u6d41\u52d5\u6027\u8868\u9054<br \/>\n794 Liquidity risk \u6d41\u52d5\u6027\u98a8\u96aa<br \/>\n795 Litigation settlements \u8a34\u8a1f\u4e86\u7d50<br \/>\n796 Loan \u653e\u6b3e\/ \u501f\u6b3e\/\u8cb8\u6b3e<br \/>\n797 loan asset \u653e\u6b3e\u8cc7\u7522<br \/>\n798 loan commitment \u653e\u6b3e\u627f\u8afe<\/p>\n<p>800 loans and receivables \u653e\u6b3e\u53ca\u61c9\u6536\u6b3e<\/p>\n<p>802 loans payable \u61c9\u4ed8\u501f\u6b3e<br \/>\n803 loans payable in default \u5ef6\u6eef\u61c9\u4ed8\u501f\u6b3e<br \/>\n804 Long-term employee benefits \u9577\u671f\u54e1\u5de5\u798f\u5229<br \/>\n805 Long-term investment \u9577\u671f\u6295\u8cc7<br \/>\n806 loss event \u640d\u5931\u4e8b\u9805<br \/>\n807 Loss per share \u6bcf\u80a1\u640d\u5931<br \/>\n808 loss recognition test \u640d\u5931\u8a8d\u5217\u6e2c\u8a66<br \/>\n809 Losses \u640d\u5931<br \/>\n810 Majority interest \u591a\u6578\u80a1\u6b0a\/ \u591a\u6578\u6b0a\u76ca<br \/>\n811 Management \u7ba1\u7406\u968e\u5c64\/\u7ba1\u7406<br \/>\n812 management commentary \u7ba1\u7406\u5831\u544a\/\u7ba1\u7406\u968e\u5c64\u4e4b\u8aaa\u660e<br \/>\n813 Margin \u6bdb\u5229\/ \u5dee\u50f9<br \/>\n814 market condition \u5e02\u50f9\u689d\u4ef6<br \/>\n815 Market price \u5e02\u50f9<br \/>\n816 market rate of interest \u5e02\u5834\u5229\u7387<br \/>\n817 Market risk \u5e02\u5834\u98a8\u96aa<\/p>\n<p>818 Market value \u5e02\u5834\u50f9\u503c<br \/>\n819 Marketable \u5177\u5e02\u5834\u6027<br \/>\n820 mask works (\u534a\u5c0e\u9ad4)\u96fb\u8def\u5e03\u5c40\/ \u5149\u7f69\u8457\u4f5c<br \/>\n821 Master netting arrangement \u6de8\u984d\u4ea4\u5272\u7e3d\u7d04\u5b9a<br \/>\n822 Matching of costs with revenues \u6210\u672c\u8207\u6536\u5165\u914d\u5408<br \/>\n823 Material adjustments \u91cd\u5927\u8abf\u6574<br \/>\n824 material errors \u91cd\u5927\u932f\u8aa4<br \/>\n825 material omissions \u91cd\u5927\u907a\u6f0f<br \/>\n826 materiality \u91cd\u5927\u6027<\/p>\n<p>829 Maturity \u5230\u671f\/ \u6eff\u671f<br \/>\n830 maturity value \u5230\u671f\u503c\/ \u6eff\u671f\u50f9\u503c<br \/>\n831 Measurement \u8861\u91cf<br \/>\n832 Measurement bases \u8861\u91cf\u57fa\u790e<br \/>\n833 measurement date \u8861\u91cf\u65e5<br \/>\n834 measurement or recognition inconsistency \u8861\u91cf\u6216\u8a8d\u5217\u4e0d\u4e00\u81f4<br \/>\n835 Measuring interim income tax expense \u671f\u4e2d\u6240\u5f97\u7a05\u8cbb\u7528\u8861\u91cf\/ \u8861\u91cf\u671f\u4e2d\u6240\u5f97\u7a05<br \/>\n\u8cbb\u7528<br \/>\n836 members\u2019 shares \u793e\u54e1\u80a1\u4efd<br \/>\n837 Members\u2019 Shares in Co-operative Entities<br \/>\nand Similar Instruments<br \/>\n\u5408\u4f5c\u793e\u4e4b\u793e\u54e1\u80a1\u4efd\u53ca\u985e\u4f3c\u5de5\u5177<br \/>\n838 Membership fees \u6703\u8cbb<br \/>\n839 merchandise \u5546\u54c1<br \/>\n840 Merger \u4f75\u8cfc<br \/>\n841 method of accounting \u6703\u8a08\u65b9\u6cd5<br \/>\n842 minerals and mineral products \u7926\u7522\u54c1\u53ca\u7926\u7522\u54c1\u88fd\u54c1\/\u7926\u7522\u54c1\u8207\u7926\u7522\u54c1\u88fd<br \/>\n\u54c1<br \/>\n843 Minimum lease payments \u6700\u4f4e\u79df\u8cc3\u7d66\u4ed8<br \/>\n844 Minority interest \u5c11\u6578\u80a1\u6b0a<br \/>\n845 Mismatch \u914d\u6bd4\u4e0d\u7576\/ \u4e0d\u7576\u4e4b\u914d\u6bd4<br \/>\n846 misstatement \u8aa4\u8ff0\/ \u932f\u8aa4\u9673\u8ff0<br \/>\n847 mitigating device \u6e1b\u7de9(\u98a8\u96aa)\u5de5\u5177<br \/>\n848 Monetary asset \u8ca8\u5e63\u6027\u8cc7\u7522<br \/>\n849 Monetary items (monetary assets;<br \/>\nmonetary financial assets and financial<\/p>\n<p>liabilities; monetary financial instruments)<\/p>\n<p>\u8ca8\u5e63\u6027\u9805\u76ee(\u8ca8\u5e63\u6027\u8cc7\u7522\uff1b\u8ca8\u5e63\u6027\u91d1\u878d\u8cc7<br \/>\n\u7522\u8207\u91d1\u878d\u8ca0\u50b5\uff1b\u8ca8\u5e63\u6027\u91d1\u878d\u5de5\u5177)<br \/>\n850 Monitor compliance \u76e3\u7763\u9075\u5faa<br \/>\n851 mortality risk \u6b7b\u4ea1\u98a8\u96aa<br \/>\n852 Multi-employer (benefit) plans \u591a\u96c7\u4e3b(\u798f\u5229)\u8a08\u756b<br \/>\n853 Multi-employer plans (for an employee<br \/>\nbenefit plan)<br \/>\n(\u70ba\u4e00\u54e1\u5de5\u798f\u5229\u8a08\u756b\u4e4b)\u591a\u96c7\u4e3b\u8a08\u756b<br \/>\n854 multiple embedded derivatives \u591a\u9805\u5d4c\u5165\u5f0f\u884d\u751f\u5de5\u5177<br \/>\n855 mutual cooperative entity \u76f8\u4e92\u5408\u4f5c\u500b\u9ad4\/ \u76f8\u4e92\u5408\u4f5c\u4f01\u696d<br \/>\n856 mutual entity \u4e92\u52a9\u500b\u9ad4\/ \u4e92\u52a9\u4f01\u696d<br \/>\n857 mutual fund \u5171\u540c\u57fa\u91d1<br \/>\n858 mutual insurance company \u76f8\u4e92\u4fdd\u96aa\u516c\u53f8<br \/>\n859 National requirements \u570b\u5167\u898f\u5b9a<br \/>\n860 Nature of expense method \u8cbb\u7528\u6027\u8cea\u6cd5<br \/>\n861 Negative goodwill \u8ca0\u5546\u8b7d<\/p>\n<p>863 net assets \u6de8\u8cc7\u7522<br \/>\n864 Net basis \u6de8\u984d\u57fa\u790e<br \/>\n865 net disposal proceeds \u6de8\u8655\u5206\u50f9\u6b3e<br \/>\n866 net exchange differences \u6de8\u514c\u63db\u5dee\u984d<br \/>\n867 net identifiable assets \u53ef\u8fa8\u8a8d\u6de8\u8cc7\u7522<br \/>\n868 Net income \u6de8\u5229<\/p>\n<p>870 net investment in a foreign operation \u570b\u5916\u71df\u904b\u6a5f\u69cb\u6de8\u6295\u8cc7<br \/>\n871 Net investment in a lease \u79df\u8cc3\u6295\u8cc7\u6de8\u984d<br \/>\n872 Net loss \u6de8\u640d\/\u6de8\u640d\u5931<br \/>\n873 Net monetary position \u6de8\u8ca8\u5e63\u90e8\u4f4d<br \/>\n874 Net position \u6de8\u90e8\u4f4d<br \/>\n875 Net profit \u6de8\u5229<br \/>\n876 Net profit or loss [for the period] (\u7576\u671f)\u6de8\u640d\u76ca\/ (\u672c\u671f)\u6de8\u640d\u76ca<br \/>\n877 Net Profit or Loss for the Period,<br \/>\nFundamental Errors and Changes in<br \/>\nAccounting Policies<br \/>\n\u7576\u671f\u6de8\u640d\u76ca\u3001\u57fa\u672c\u932f\u8aa4\u53ca\u6703\u8a08\u653f\u7b56\u8b8a\u52d5<br \/>\n878 Net realisable value \u6de8\u8b8a\u73fe\u50f9\u503c<br \/>\n879 Net selling price \u6de8\u552e\u50f9<br \/>\n880 Net settlement = Settle net \u6de8\u984d\u4ea4\u5272\/\u6de8\u984d\u6e05\u511f<br \/>\n881 Neutrality \u4e2d\u7acb\u6027<\/p>\n<p>882 newly acquired asset \u65b0\u53d6\u5f97\u8cc7\u7522<br \/>\n883 next most senior parent \u6b21\u4e00\u6700\u9ad8\u5c64\u7d1a\u6bcd\u516c\u53f8<\/p>\n<p>885 non-bank financial service firm \u975e\u9280\u884c\u4e4b\u91d1\u878d\u670d\u52d9\u6a5f\u69cb<br \/>\n886 Non-cancellable lease \u4e0d\u53ef\u53d6\u6d88\u4e4b\u79df\u8cc3<br \/>\n887 Non-cash transactions \u975e\u73fe\u91d1\u4ea4\u6613<br \/>\n888 non-coterminous year-ends \u6703\u8a08\u5e74\u5ea6\u4e0d\u4e00\u81f4<br \/>\n889 non-current assets \u975e\u6d41\u52d5\u8cc7\u7522<br \/>\n890 Non-current Assets Held for Sale and<br \/>\nDiscontinued Operations<br \/>\n\u5f85\u51fa\u552e\u975e\u6d41\u52d5\u8cc7\u7522\u53ca\u505c\u696d\u55ae\u4f4d<br \/>\n891 non-derivative \u975e\u884d\u751f(\u5de5\u5177)<br \/>\n892 non-derivative contract \u975e\u884d\u751f\u5408\u7d04<br \/>\n893 Non-discretionary employee profit-sharing<br \/>\nplan<br \/>\n\u975e\u88c1\u91cf\u6027\u54e1\u5de5\u5206\u7d05\u8a08\u756b<\/p>\n<p>895 non-financial assets \u975e\u91d1\u878d\u8cc7\u7522<br \/>\n896 Non-linearities \u975e\u7dda\u6027\u95dc\u4fc2<br \/>\n897 Non-marketable securities \u4e0d\u5177\u5e02\u5834\u6027\u8b49\u5238<br \/>\n898 Non-monetary asset \u975e\u8ca8\u5e63\u6027\u8cc7\u7522<br \/>\n899 Non-monetary government grants \u975e\u8ca8\u5e63\u6027\u653f\u5e9c\u88dc\u52a9<br \/>\n900 non-redeemable \u4e0d\u53ef\u8d16\u56de<br \/>\n901 non-refundable purchase taxes \u4e0d\u53ef\u9000\u9084\u4e4b\u9032\u9805\u7a05\u984d<br \/>\n902 Normal capacity of production facilities \u751f\u7522\u8a2d\u5099\u4e4b\u6b63\u5e38\u7522\u80fd<br \/>\n903 notes (receivable\/payable) (\u61c9\u6536\/ \u61c9\u4ed8)\u7968\u64da<br \/>\n904 Notional amount \u540d\u76ee\u6578\u91cf\/ \u540d\u76ee\u91d1\u984d<\/p>\n<p>906 Objective \u76ee\u7684<br \/>\n907 Obligating event \u7fa9\u52d9\u4e8b\u9805<br \/>\n908 Obligation \u7fa9\u52d9\/\u50b5\u52d9<br \/>\n909 obligations for removal and restoration \u79fb\u9664\u8207\u5fa9\u539f\u7fa9\u52d9<br \/>\n910 observable (benchmark) interest rate \u53ef\u89c0\u5bdf(\u6307\u6a19)\u5229\u7387<br \/>\n911 observable markets \u53ef\u89c0\u5bdf\u5e02\u5834<br \/>\n912 observed (benchmark) interest rate \u89c0\u5bdf\u5230\u4e4b(\u6307\u6a19)\u5229\u7387<br \/>\n913 observed market price \u89c0\u5bdf\u5230\u4e4b\u5e02\u50f9<br \/>\n914 Obsolescence \u9673\u820a\/ \u904e\u6642\/ \u9673\u820a\u904e\u6642<\/p>\n<p>915 Offer price \u5831\u50f9<br \/>\n916 Offset \u4e92\u62b5\/ \u62b5\u92b7<br \/>\n917 Offsetting \u4e92\u62b5\/ \u62b5\u92b7<br \/>\n918 Onerous contract \u8667\u640d\u6027\u5408\u7d04<br \/>\n919 Opening balance \u521d\u59cb\u9918\u984d<\/p>\n<p>921 Operating activities \u71df\u696d\u6d3b\u52d5<br \/>\n922 Operating cycle \u71df\u696d\u9031\u671f<br \/>\n923 Operating lease \u71df\u696d\u79df\u8cc3<br \/>\n924 Operating Leases\u2014Incentives \u71df\u696d\u79df\u8cc3\uff1a\u8a98\u56e0<br \/>\n925 Option \u9078\u64c7\u6b0a\/ \u9078\u9805\/\u9078\u64c7\/\u8a8d\u80a1\u6b0a<br \/>\n926 option contract \u9078\u64c7\u6b0a\u5408\u7d04<br \/>\n927 option pricing model \u9078\u64c7\u6b0a\u5b9a\u50f9\u6a21\u5f0f<br \/>\n928 Ordinary activities \u6b63\u5e38\u6d3b\u52d5<br \/>\n929 ordinary course of business \u6b63\u5e38\u71df\u696d\u904e\u7a0b<br \/>\n930 Ordinary share \u666e\u901a\u80a1<br \/>\n931 Original cost \u539f\u59cb\u6210\u672c<br \/>\n932 Originated loans and receivables \u5275\u59cb\u653e\u6b3e\u53ca\u61c9\u6536\u6b3e<br \/>\n933 Origination costs \u5275\u59cb\u6210\u672c<br \/>\n934 Other long-term employee benefits \u5176\u4ed6\u9577\u671f\u54e1\u5de5\u798f\u5229<br \/>\n935 other price risk \u5176\u4ed6\u50f9\u683c\u98a8\u96aa<br \/>\n936 out of the money \u50f9\u5916<br \/>\n937 Outright sale \u8ce3\u65b7<br \/>\n938 outsourcing arrangements \u59d4\u5916\u5b89\u6392<br \/>\n939 Overheads \u8cbb\u7528<br \/>\n940 over-the-counter market \u5e97\u982d\u5e02\u5834<br \/>\n941 Owner-occupied property \u81ea\u7528\u4e0d\u52d5\u7522<br \/>\n942 Owners&#8217; equity \u696d\u4e3b\u6b0a\u76ca<br \/>\n943 ownership interest \u6240\u6709\u6b0a\u6b0a\u76ca\/ \u696d\u4e3b\u6b0a\u76ca<br \/>\n944 Paid in capital \u6295\u5165\u8cc7\u672c<br \/>\n945 parent \u6bcd\u516c\u53f8<br \/>\n946 parent-subsidiary relationship \u6bcd\u5b50(\u516c\u53f8)\u95dc\u4fc2<br \/>\n947 partially-owned subsidiary \u90e8\u5206\u64c1\u6709\u4e4b\u5b50\u516c\u53f8<br \/>\n948 Participants [in a pension plan] (\u9000\u4f11\u91d1\u8a08\u756b\u4e4b)\u53c3\u8207\u8005<br \/>\n949 Participating equity instruments \u53c3\u52a0\u6b0a\u76ca\u5de5\u5177<\/p>\n<p>950 Past business combination \u904e\u53bb\u4e4b\u4f01\u696d\u5408\u4f75<br \/>\n951 past due \u903e\u671f<br \/>\n952 past event \u904e\u53bb\u4e8b\u9805<br \/>\n953 Past service cost \u524d\u671f\u670d\u52d9\u6210\u672c<br \/>\n954 Payables \u61c9\u4ed8\u6b3e<br \/>\n955 Pension \u9000\u4f11\u91d1<br \/>\n956 Pension liability \u9000\u4f11\u91d1\u8ca0\u50b5<br \/>\n957 Pension scheme \u9000\u4f11\u91d1\u65b9\u6848<br \/>\n958 Percentage of completion method \u5b8c\u5de5\u767e\u5206\u6bd4\u6cd5<\/p>\n<p>960 performance conditions \u7e3e\u6548\u689d\u4ef6<br \/>\n961 Period of service \u670d\u52d9\u671f\u9593<br \/>\n962 Period-certain annuity \u78ba\u5b9a\u671f\u9593\u5e74\u91d1<br \/>\n963 period-specific effects \u7279\u5b9a\u671f\u9593\u5f71\u97ff\u6578<br \/>\n964 Perpetual debt instruments \u6c38\u4e45\u50b5\u52d9\u5de5\u5177<br \/>\n965 persistency bonus \u6301\u7e8c\u7d05\u5229<br \/>\n966 personnel \u4eba\u54e1<br \/>\n967 phantom shares \u865b\u64ec\u80a1\u4efd<br \/>\n968 Physical capital \u5be6\u7269\u8cc7\u672c<br \/>\n969 Plan assets (of an employee benefit plan) (\u54e1\u5de5\u798f\u5229\u8a08\u756b\u4e4b)\u8a08\u756b\u8cc7\u7522<br \/>\n970 plan commitment date \u8a08\u756b\u627f\u8afe\u65e5<br \/>\n971 pledged as collateral \u8cea\u62bc\u2026\u70ba\u64d4\u4fdd\u54c1\/\u62b5\u62bc\u2026\u70ba\u64d4\u4fdd\u54c1\/\u8a2d<br \/>\n\u5b9a\u2026\u70ba\u64d4\u4fdd\u54c1\u300d<br \/>\n972 policyholder \u4fdd\u55ae\u6301\u6709\u4eba<br \/>\n973 Pooling of interest method \u6b0a\u76ca\u7d50\u5408\u6cd5<br \/>\n974 Portfolio (\u6295\u8cc7)\u7d44\u5408<br \/>\n975 Portfolio Hedge of Interest Rate Risk \u5229\u7387\u98a8\u96aa\u4e4b(\u6295\u8cc7)\u7d44\u5408\u907f\u96aa<br \/>\n976 portfolio transfer (\u6295\u8cc7)\u7d44\u5408\u79fb\u8f49<\/p>\n<p>978 Post-employment benefit plans \u9000\u8077\u5f8c\u798f\u5229\u8a08\u756b<br \/>\n979 Post-employment benefits \u9000\u8077\u5f8c\u798f\u5229<br \/>\n980 post-tax profit or loss \u7a05\u5f8c\u640d\u76ca<br \/>\n981 post-vesting transfer restriction \u65e2\u5f97\u5f8c\u79fb\u8f49\u9650\u5236<br \/>\n982 Potential ordinary share \u6f5b\u5728\u666e\u901a\u80a1<br \/>\n983 potential voting rights \u6f5b\u5728\u8868\u6c7a\u6b0a<br \/>\n984 pre-combination \u5408\u4f75\u524d<\/p>\n<p>985 Preface to International Financial Reporting<br \/>\nInterpretations Committee<br \/>\n\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u89e3\u91cb(\u59d4\u54e1\u6703)\u524d\u8a00<br \/>\n986 Preface to International Financial Reporting<br \/>\nStandards<br \/>\n\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u524d\u8a00<br \/>\n987 preference dividend \u7279\u5225\u80a1\u80a1\u5229<br \/>\n988 Preference share \u7279\u5225\u80a1<br \/>\n989 Premium \u6ea2\u50f9\/ \u4fdd\u8cbb\/ \u6b0a\u5229\u91d1<br \/>\n990 Preparation and Presentation of Financial<br \/>\nStatements<br \/>\n\u8ca1\u52d9\u5831\u8868\uff08\u4e4b\uff09\u7de8\u88fd\u53ca\u8868\u9054<br \/>\n991 preparers \u7de8\u88fd\u8005<br \/>\n992 Prepayments \u63d0\u524d\u9084\u6b3e\/ \u9810\u4ed8\u6b3e<br \/>\n993 Present obligation \u73fe\u6642\u7fa9\u52d9<br \/>\n994 Present value \u73fe\u503c<br \/>\n995 Present value of a defined benefit<br \/>\nobligation<br \/>\n\u78ba\u5b9a\u798f\u5229\u7fa9\u52d9\u4e4b\u73fe\u503c<br \/>\n996 Presentation \u8868\u9054<br \/>\n997 presentation currency \u8868\u9054\u8ca8\u5e63<br \/>\n998 Presentation of Financial Statements \u8ca1\u52d9\u5831\u8868\u4e4b\u8868\u9054<br \/>\n999 Previous GAAP \u5148\u524d\u4e4b\u4e00\u822c\u516c\u8a8d\u6703\u8a08\u539f\u5247<br \/>\n1000 Price earnings ratios \u672c\u76ca\u6bd4<br \/>\n1001 Price index \u7269\u50f9\u6307\u6578<br \/>\n1002 Price risk \u50f9\u683c\u98a8\u96aa<br \/>\n1003 Primary Basis of Accounting \u4e3b\u8981\u6703\u8a08\u57fa\u790e<br \/>\n1004 primary economic environment \u4e3b\u8981\u7d93\u6fdf\u74b0\u5883<br \/>\n1005 Primary financial instruments \u4e3b\u8981\u91d1\u878d\u5de5\u5177<br \/>\n1006 Primary objective \u4e3b\u8981\u76ee\u7684<br \/>\n1007 Primary reporting format \u4e3b\u8981\u5831\u5c0e\u683c\u5f0f<br \/>\n1008 principal-only strip \u5206\u5272\u672c\u91d1\u50b5\u5238<br \/>\n1009 Principles-based approach \u539f\u5247\u57fa\u790e\u6cd5<br \/>\n1010 prior period error \u524d\u671f\u932f\u8aa4<br \/>\n1011 private entity \u975e\u516c\u958b\u767c\u884c\u500b\u9ad4\/ \u975e\u516c\u958b\u767c\u884c\u4f01\u696d<br \/>\n1012 Privatisation \u6c11\u71df\u5316\/ \u79c1\u6709\u5316<br \/>\n1013 Pro forma \u64ec\u5236<br \/>\n1014 Pro rata basis \u6bd4\u4f8b\u57fa\u790e<br \/>\n1015 probability recognition criterion \u53ef\u80fd\u6027\u4e4b\u8a8d\u5217\u57fa\u6e96\/ \u53ef\u80fd\u6027\u4e4b\u8a8d\u5217\u689d\u4ef6<br \/>\n1016 probable \u5f88\u6709\u53ef\u80fd<\/p>\n<p>1017 probable maximum loss \u5f88\u6709\u53ef\u80fd\u4e4b\u6700\u5927\u640d\u5931<br \/>\n1018 product warranty obligations \u7522\u54c1\u4fdd\u56fa\u8ca0\u50b5\/ \u7522\u54c1\u4fdd\u56fa\u7fa9\u52d9<br \/>\n1019 Production overheads \u88fd\u9020\u8cbb\u7528<br \/>\n1020 production process \u88fd\u9020\u904e\u7a0b\/ \u751f\u7522\u904e\u7a0b<br \/>\n1021 Profit \u6de8\u5229\/ \u5229\u6f64\/\u6240\u5f97<br \/>\n1022 Profit after tax \u7a05\u5f8c\u6de8\u5229<\/p>\n<p>1024 Profit before tax \u7a05\u524d\u6de8\u5229<br \/>\n1025 Profit sharing \u5229\u6f64\u5206\u4eab<br \/>\n1026 Progress billing \u6309\u9032\u5ea6\u958b\u7acb\u5e33\u55ae<br \/>\n1027 Progress payment \u6309\u9032\u5ea6\u4ed8\u6b3e<br \/>\n1028 prohibitions \u7981\u6b62<br \/>\n1029 Projected unit credit method \u9810\u8a08\u55ae\u4f4d\u798f\u5229\u6cd5<\/p>\n<p>1031 property interest \u4e0d\u52d5\u7522\u6b0a\u76ca<br \/>\n1032 Property, Plant and Equipment \u4e0d\u52d5\u7522\u3001\u5ee0\u623f\u53ca\u8a2d\u5099<br \/>\n1033 Property, Plant and Equipment &#8211;<br \/>\nCompensation for the Impairment or Loss<br \/>\nof Items<br \/>\n\u4e0d\u52d5\u7522\u3001\u5ee0\u623f\u53ca\u8a2d\u5099\uff1a\u9805\u76ee\u6e1b\u640d\u6216\u640d\u5931\u4e4b<br \/>\n\u88dc\u511f<br \/>\n1034 Property, Plant and Equipment &#8211; Major<br \/>\nInspection or Overhaul Costs<br \/>\n\u4e0d\u52d5\u7522\u3001\u5ee0\u623f\u53ca\u8a2d\u5099\uff1a\u91cd\u5927\u6aa2\u4fee\u6210\u672c<br \/>\n1035 Proportionate consolidation \u6bd4\u4f8b\u5408\u4f75<br \/>\n1036 proportionate interest \u6b0a\u76ca\u6bd4\u4f8b\/\u6b0a\u76ca\u4efd\u984d<br \/>\n1037 Proposed improvements \u5efa\u8b70\u6539\u5584<br \/>\n1038 Prospective application \u63a8\u5ef6\u9069\u7528<br \/>\n1039 Provision \u63d0\u4f9b\/ \u8ca0\u50b5\u6e96\u5099\/ \u61c9\u8a08\u8ca0\u50b5\/\u689d\u6b3e<\/p>\n<p>1041 provisional value \u66ab\u5b9a\u50f9\u503c<br \/>\n1042 Provisions, Contingent Liabilities and<br \/>\nContingent Assets<br \/>\n\u8ca0\u50b5\u6e96\u5099\u3001\u6216\u6709\u8ca0\u50b5\u53ca\u6216\u6709\u8cc7\u7522<br \/>\n1043 proxy \u53c3\u8003\u503c(\u65b9\u6cd5\/ \u91d1\u984d\u2026)\/ \u66ff\u4ee3<br \/>\n1044 Prudence \u5be9\u614e\u6027<br \/>\n1045 public entity \u516c\u958b\u767c\u884c\u516c\u53f8<br \/>\n1046 Public securities markets \u516c\u958b\u8b49\u5238\u5e02\u5834<br \/>\n1047 publicly quoted entity \u4e0a\u5e02\u6ac3\u516c\u53f8<br \/>\n1048 published price \u516c\u544a\u50f9\u683c<\/p>\n<p>1049 Purchase consideration \u8cfc\u8cb7\u5c0d\u50f9<br \/>\n1050 Purchase method \u8cfc\u8cb7\u6cd5<br \/>\n1051 purchase price \u8cfc\u8cb7\u50f9\u683c<br \/>\n1052 Purchased options \u8cb7\u9032(\u8cfc\u5165\/ \u8cfc\u8cb7\/ \u8cb7\u5165)\u2026\u9078\u64c7\u6b0a<br \/>\n1053 Put option \u8ce3\u6b0a<br \/>\n1054 Puttable \u53ef\u8ce3\u56de<br \/>\n1055 puttable instrument \u53ef\u8ce3\u56de\u5de5\u5177<br \/>\n1056 Qualify for recognition\/derecognition \u7b26\u5408\u8a8d\u5217\/\u9664\u5217<br \/>\n1057 Qualifying asset \u7b26\u5408\u8981\u4ef6\u4e4b\u8cc7\u7522<br \/>\n1058 Qualifying insurance policy \u5408\u683c\u4fdd\u55ae<br \/>\n1059 Qualitative characteristics \u54c1\u8cea\u7279\u6027<br \/>\n1060 quantitative disclosures \u91cf\u5316\u63ed\u9732<br \/>\n1061 quoted equity instrument \u5177\u5831\u50f9(\u4e4b)\u6b0a\u76ca\u5de5\u5177<br \/>\n1062 Quoted market price \u5e02\u5834\u5831\u50f9<br \/>\n1063 rated and unrated credit exposures \u5df2\u8a55\u7b49\u53ca\u672a\u8a55\u7b49\u4e4b\u4fe1\u7528\u66b4\u96aa<br \/>\n1064 Realisable value \u8b8a\u73fe\u50f9\u503c<br \/>\n1065 Reasonable estimate \u5408\u7406\u4f30\u8a08<br \/>\n1066 reasonably possible \u5408\u7406\u53ef\u80fd<br \/>\n1067 reassessment \u91cd\u8a55\u4f30<br \/>\n1068 rebates \u8b93\u50f9\/\u6298\u6263<br \/>\n1069 Rebuttable presumption \u53ef\u53cd\u99c1\u4e4b\u524d\u63d0\u5047\u8a2d\/ \u9664\u53e6\u6709\u53cd\u8b49\u5916\uff0c\u524d\u63d0<br \/>\n\u5047\u8a2d\u70ba\u2026<br \/>\n1070 Receivables \u61c9\u6536\u6b3e\/\u61c9\u6536\u6b3e\u9805<br \/>\n1071 recognised financial instruments (\u5df2)\u8a8d\u5217\u4e4b\u91d1\u878d\u5de5\u5177<br \/>\n1072 Recognition \u8a8d\u5217<br \/>\n1073 recognition as an expense \u8a8d\u5217\u70ba\u8cbb\u7528<br \/>\n1074 Recognition criteria \u8a8d\u5217\u689d\u4ef6\/ \u8a8d\u5217\u57fa\u6e96<br \/>\n1075 Reconciliation \u8abf\u7bc0(\u8868)<\/p>\n<p>1077 Recoverability \u53ef\u56de\u6536\u6027<br \/>\n1078 recoverable (\u53ef)\u56de\u6536<br \/>\n1079 Recoverable amount \u53ef\u56de\u6536\u91d1\u984d<br \/>\n1080 Redemption \u8d16\u56de<br \/>\n1081 redemption prohibition \u7981\u6b62\u8d16\u56de<br \/>\n1082 Refinancing \u518d\u878d\u8cc7<\/p>\n<p>1084 regular way purchase or sale \u6163\u4f8b\u4ea4\u6613<br \/>\n1085 Regulator \u4e3b\u7ba1\u6a5f\u95dc<br \/>\n1086 Reimbursement \u6b78\u588a<br \/>\n1087 reinsurance contract \u518d\u4fdd\u96aa\u5408\u7d04<br \/>\n1088 Reinsurer \u518d\u4fdd\u96aa\u4eba<br \/>\n1089 Reinvestment of dividends \u80a1\u5229\u518d\u6295\u8cc7<br \/>\n1090 Related parties \u95dc\u4fc2\u4eba<br \/>\n1091 Related Party Disclosures \u95dc\u4fc2\u4eba\u63ed\u9732<br \/>\n1092 Related party transaction \u95dc\u4fc2\u4eba\u4ea4\u6613<br \/>\n1093 Relevance \u6538\u95dc\u6027<br \/>\n1094 Reliability \u53ef\u9760\u6027\/\u53ef\u9760<br \/>\n1095 reliability exception \u53ef\u9760\u6027\u4e4b\u4f8b\u5916<br \/>\n1096 reliable measurement test \u53ef\u9760\u8861\u91cf\u6e2c\u8a66<br \/>\n1097 reload feature \u91cd\u586b\u7279\u6027<br \/>\n1098 reload option \u91cd\u586b\u8a8d\u80a1\u6b0a<br \/>\n1099 Remeasurement \u518d\u8861\u91cf<br \/>\n1100 Rendering of Services \u63d0\u4f9b\u52de\u52d9\/\u52de\u52d9\u63d0\u4f9b\/\u63d0\u4f9b\u670d\u52d9\/\u670d\u52d9\u63d0\u4f9b<br \/>\n1101 renewal rights \u7e8c\u4fdd\u6b0a\u5229<br \/>\n1102 Reorganisations \u6539\u7d44\/\u91cd\u6574<br \/>\n1103 repairs and maintenance \u7dad\u4fee(\u8cbb\u7528)<br \/>\n1104 Repayment \u511f\u9084\/ \u8fd4\u9084<br \/>\n1105 Replacement cost of an asset \u8cc7\u7522\u91cd\u7f6e\u6210\u672c<br \/>\n1106 repledge \u518d\u8cea\u62bc\/ \u518d\u62b5\u62bc<br \/>\n1107 Reportable segment \u61c9\u5831\u5c0e\u90e8\u9580<br \/>\n1108 Reporting currency \u5831\u5c0e\u8ca8\u5e63<br \/>\n1109 Reporting Currency &#8211; Measurement and<br \/>\nPresentation of Financial Statements Under<br \/>\nIAS 21 and IAS 29<br \/>\n\u5831\u5c0e\u8ca8\u5e63\uff1a\u570b\u969b\u6703\u8a08\u6e96\u5247\u7b2c21\u865f\u53ca\u570b\u969b\u6703<br \/>\n\u8a08\u6e96\u5247\u7b2c29\u865f\u4e0b\u4e4b\u8ca1\u52d9\u5831\u8868\u8861\u91cf\u8207\u8868\u9054<br \/>\n1110 Reporting Currency \u2013 Translation from<br \/>\nMeasurement Currency to Presentation<br \/>\nCurrency<br \/>\n\u5831\u5c0e\u8ca8\u5e63\uff1a\u8861\u91cf\u8ca8\u5e63\u63db\u7b97\u70ba\u8868\u9054\u8ca8\u5e63<br \/>\n1111 Reporting date \u5831\u5c0e\u65e5<br \/>\n1112 Reporting enterprise \u5831\u5c0e\u4f01\u696d<br \/>\n1113 reporting entity \u5831\u5c0e\u500b\u9ad4\/ \u5831\u5c0e\u4f01\u696d<br \/>\n1114 Reporting package \u5831\u5c0e\u8cc7\u6599<br \/>\n1115 Reporting period \u5831\u5c0e\u671f\u9593<\/p>\n<p>1116 representational faithfulness \u5fe0\u5be6\u8868\u8ff0<br \/>\n1117 Repurchase agreement \u518d\u8cb7\u56de\u5354\u8b70<br \/>\n1118 Research \u7814\u7a76<br \/>\n1119 Reserve \u6e96\u5099<br \/>\n1120 residual cost \u5269\u9918\u6210\u672c<br \/>\n1121 residual interest \u5269\u9918\u6b0a\u76ca\/\u5269\u9918\u6b0a\u5229<br \/>\n1122 Residual value \u6b98\u503c<br \/>\n1123 Resolution of the IASB\u2014Withdrawal of IAS<br \/>\n15 by the Board<br \/>\n\u570b\u969b\u6703\u8a08\u6e96\u5247\u7406\u4e8b\u6703\u4e4b\u6c7a\u8b70\u2500\u7406\u4e8b\u6703\u64a4<br \/>\n\u92b7\u570b\u969b\u6703\u8a08\u6e96\u5247\u7b2c15\u865f<br \/>\n1124 Restatement \u91cd\u7de8<br \/>\n1125 Restructuring \u91cd\u7d44<br \/>\n1126 Restructuring provision \u91cd\u7d44\u8ca0\u50b5\u6e96\u5099<br \/>\n1127 Result \u7d50\u679c<br \/>\n1128 Retail method \u96f6\u552e\u50f9\u6cd5<br \/>\n1129 Retail store chain \u9023\u9396\u96f6\u552e\u5546\u5e97<br \/>\n1130 Retained earnings \u4fdd\u7559\u76c8\u9918<br \/>\n1131 retained profit \u4fdd\u7559\u6de8\u5229<br \/>\n1132 Retirement benefit plans \u9000\u4f11\u798f\u5229\u8a08\u756b<br \/>\n1133 retroactive classification \u8ffd\u6eaf\u91cd\u5206\u985e<br \/>\n1134 Retrospective application \u8ffd\u6eaf\u9069\u7528<br \/>\n1135 Return on investment \u6295\u8cc7\u5831\u916c(\u7387)<br \/>\n1136 Return on plan assets (of an employee<br \/>\nbenefit plan)<br \/>\n(\u54e1\u5de5\u798f\u5229\u8a08\u756b\u4e4b)\u8a08\u756b\u8cc7\u7522\u5831\u916c<br \/>\n1137 Revaluation \u91cd\u4f30\u50f9<br \/>\n1138 Revaluation reserve \u91cd\u4f30\u589e\u503c<br \/>\n1139 Revaluation surplus \u91cd\u4f30\u589e\u503c<br \/>\n1140 Revalued amount of an asset \u8cc7\u7522\u91cd\u4f30\u50f9\u91d1\u984d<br \/>\n1141 Revenue \u6536\u5165<br \/>\n1142 Revenue\u2014Barter Transactions Involving<br \/>\nAdvertising Services<br \/>\n\u6536\u5165\uff1a\u6d89\u53ca\u5ee3\u544a\u670d\u52d9\u4e4b\u4ea4\u63db\u4ea4\u6613<br \/>\n1143 Reversal \u8ff4\u8f49<br \/>\n1144 Reverse acquisition \u53cd\u5411\u6536\u8cfc<br \/>\n1145 Reverse share split \u80a1\u4efd\u53cd\u5206\u5272<\/p>\n<p>1147 Rewards associated with a leased asset \u8207\u79df\u8cc3\u8cc7\u7522\u76f8\u95dc\u4e4b\u5831\u916c<br \/>\n1148 right of first refusal \u512a\u5148\u627f\u8cfc\u6b0a<br \/>\n1149 Right of set-off \u62b5\u92b7\u6b0a<br \/>\n1150 right to explore \u63a2\u7926\u6b0a<br \/>\n1151 Rights issue \u80a1\u4efd\u8a8d\u8cfc\u6b0a<br \/>\n1152 Rights to Interests arising from<br \/>\nDecommissioning, Restoration and<br \/>\nEnvironmental Rehabilitation Funds<br \/>\n\u5c0d\u9664\u5f79\u3001\u5fa9\u539f\u53ca\u74b0\u5883\u4fee\u5fa9\u57fa\u91d1\u6b0a\u76ca\u4e4b\u6b0a\u5229<br \/>\n1153 Risk \u98a8\u96aa<br \/>\n1154 Risk exposure \u66b4\u96aa<br \/>\n1155 risks and rewards of ownership \u6240\u6709\u6b0a\u4e4b\u98a8\u96aa\u53ca\u5831\u916c<br \/>\n1156 Risks associated with a leased asset \u8207\u79df\u8cc3\u8cc7\u7522\u76f8\u95dc\u4e4b\u98a8\u96aa<br \/>\n1157 Roll back \u56de\u6eaf<br \/>\n1158 Roll forward \u63a8\u5ef6<br \/>\n1159 Royalty \u6b0a\u5229\u91d1<br \/>\n1160 Sale \u51fa\u552e\/ \u92b7\u552e\/ \u92b7\u8ca8<br \/>\n1161 Sale and leaseback transaction \u552e\u5f8c\u79df\u56de\u4ea4\u6613<br \/>\n1162 SARs \u80a1\u4efd\u589e\u503c\u6b0a<br \/>\n1163 Scope \u7bc4\u570d<br \/>\n1164 Secondary segment information \u6b21\u8981\u90e8\u9580\u8cc7\u8a0a<br \/>\n1165 Securities \u8b49\u5238<br \/>\n1166 Securitisation \u8b49\u5238\u5316<br \/>\n1167 Segment \u90e8\u9580<br \/>\n1168 Segment assets \u90e8\u9580\u8cc7\u7522<br \/>\n1169 Segment expense \u90e8\u9580\u8cbb\u7528<br \/>\n1170 Segment Reporting \u90e8\u9580\u5225\u5831\u5c0e<br \/>\n1171 Segment result \u90e8\u9580\u71df\u904b\u7d50\u679c<br \/>\n1172 Segment revenue \u90e8\u9580\u6536\u5165<br \/>\n1173 self-constructed asset \u81ea\u5efa\u8cc7\u7522<br \/>\n1174 Self-insurance \u81ea\u6211\u4fdd\u96aa<br \/>\n1175 selling price \u552e\u50f9<br \/>\n1176 Sensitivity analysis \u654f\u611f\u5ea6\u5206\u6790<br \/>\n1177 separability \u53ef\u5206\u96e2\u6027<br \/>\n1178 separable assets \u53ef\u5206\u96e2\u8cc7\u7522<br \/>\n1179 separate financial statements \u55ae\u7368\u8ca1\u52d9\u5831\u8868<br \/>\n1180 separate liability \u55ae\u7368\u8ca0\u50b5<br \/>\n1181 separately identifiable \u53ef\u55ae\u7368\u8fa8\u8a8d<br \/>\n1182 Service cost \u670d\u52d9\u6210\u672c<br \/>\n1183 service date \u52de\u52d9\u63d0\u4f9b\u65e5<br \/>\n1184 service mark \u670d\u52d9\u6a19\u7ae0<br \/>\n1185 Servicing liabilities \u670d\u52d9\u8ca0\u50b5<br \/>\n1186 Servicing rights \u670d\u52d9\u6b0a<br \/>\n1187 Set of financial statements \u6574\u4efd\u8ca1\u52d9\u5831\u8868<br \/>\n1188 Set-off, legal right of \u6cd5\u5b9a\u62b5\u92b7\u6b0a<br \/>\n1189 Settle net = Net settlement \u6de8\u984d\u4ea4\u5272<br \/>\n1190 Settlement \u4ea4\u5272(\u884d\u751f\u5de5\u5177)\/ \u7d50\u7b97(\u671f\u8ca8)\/ \u6e05\u511f(\u8ca0<br \/>\n\u50b5)\/ \u4ed8\u6b3e\/ \u7d50\u6e05\/ \u548c\u89e3<br \/>\n1191 Settlement (of employee benefit<br \/>\nobligations)<br \/>\n\u6e05\u511f(\u54e1\u5de5\u798f\u5229\u7fa9\u52d9)<br \/>\n1192 Settlement date \u4ea4\u5272\u65e5\/\u6e05\u511f\u65e5<br \/>\n1193 settlement date accounting \u4ea4\u5272\u65e5\u6703\u8a08<br \/>\n1194 settlement provision \u4ea4\u5272\u689d\u6b3e<br \/>\n1195 Settlement value \u4ea4\u5272(\u884d\u751f\u5de5\u5177)\u50f9\u503c \/ \u7d50\u7b97(\u671f\u8ca8)\u50f9\u503c<br \/>\n\/ \u6e05\u511f(\u8ca0\u50b5)\u50f9\u503c\/ \u4ea4\u5272(\u884d\u751f\u5de5\u5177)\u91d1<br \/>\n\u984d \/ \u7d50\u7b97(\u671f\u8ca8)\u91d1\u984d\/ \u6e05\u511f(\u8ca0\u50b5)\u91d1\u984d<br \/>\n1196 severally liable \u8ca0\u6709\u500b\u5225\u8cac\u4efb<br \/>\n1197 Share \u80a1\u4efd\/\u4efd\u984d<br \/>\n1198 share appreciation rights \u80a1\u4efd\u589e\u503c\u6b0a<br \/>\n1199 share buy-back arrangements \u80a1\u4efd\u8cb7\u56de\u5354\u8b70<br \/>\n1200 share call options \u80a1\u4efd\u8cb7\u6b0a<br \/>\n1201 Share capital \u80a1\u672c<br \/>\n1202 Share Capital &#8211; Reacquired Own Equity<br \/>\nInstruments (Treasury Shares)<br \/>\n\u80a1\u672c\uff1a\u518d\u53d6\u5f97\u672c\u8eab\u6b0a\u76ca\u5de5\u5177(\u5eab\u85cf\u80a1)<br \/>\n1203 Share consolidation \u80a1\u4efd\u5408\u4f75<br \/>\n1204 share option \u8a8d\u80a1\u6b0a\/ \u80a1\u7968\u9078\u64c7\u6b0a<br \/>\n1205 Share option plan \u8a8d\u80a1\u6b0a\u8a08\u756b\/ \u80a1\u7968\u9078\u64c7\u6b0a\u8a08\u756b<br \/>\n1206 Share premium \u80a1\u4efd\u6ea2\u50f9<br \/>\n1207 Share split \u80a1\u4efd\u5206\u5272<br \/>\n1208 Share warrant \u8a8d\u80a1\u6b0a\u8b49<br \/>\n1209 Share-based Payment \u80a1\u4efd\u57fa\u790e\u7d66\u4ed8<br \/>\n1210 share-based payment arrangement \u80a1\u4efd\u57fa\u790e\u7d66\u4ed8\u5354\u8b70<br \/>\n1211 share-based payment transaction \u80a1\u4efd\u57fa\u790e\u7d66\u4ed8\u4ea4\u6613<br \/>\n1212 Shareholder \u80a1\u6771<br \/>\n1213 Shareholders&#8217; equity \u80a1\u6771\u6b0a\u76ca<br \/>\n1214 Short seller \u653e\u7a7a\u8005<br \/>\n1215 Short-term employee benefits \u77ed\u671f\u54e1\u5de5\u798f\u5229<br \/>\n1216 SIC \u5e38\u52d9\u89e3\u91cb\u59d4\u54e1\u6703\/ \u89e3\u91cb\u516c\u544a<br \/>\n1217 Significant influence \u91cd\u5927\u5f71\u97ff<br \/>\n1218 Single product enterprise \u55ae\u4e00\u7522\u54c1\u4f01\u696d<br \/>\n1219 Sinking fund \u511f\u50b5\u57fa\u91d1<br \/>\n1220 Social security \u793e\u6703\u5b89\u5168<br \/>\n1221 Social security contribution \u793e\u6703\u5b89\u5168\u63d0\u64a5<br \/>\n1222 Solvency \u511f\u50b5\u80fd\u529b<br \/>\n1223 SPE \u7279\u6b8a\u76ee\u7684\u500b\u9ad4<br \/>\n1224 Special purpose entity \u7279\u6b8a\u76ee\u7684\u500b\u9ad4<br \/>\n1225 specific identification of costs \u6210\u672c\u500b\u5225\u8a8d\u5b9a<br \/>\n1226 speculative grade \u6295\u6a5f\u7b49\u7d1a<br \/>\n1227 Spin-off \u5206\u62c6<br \/>\n1228 spot exchange rate \u5373\u671f\u532f\u7387<br \/>\n1229 stand-alone basis \u55ae\u7368\u5831\u8868\u57fa\u790e<br \/>\n1230 stand-alone derivative \u55ae\u7368\u884d\u751f\u5de5\u5177<br \/>\n1231 stand-alone entity \u55ae\u7368\u5b58\u5728\u4e4b\u500b\u9ad4\/ \u55ae\u7368\u5b58\u5728\u4e4b\u4f01\u696d<br \/>\n1232 Standard cost method \u6a19\u6e96\u6210\u672c\u6cd5<br \/>\n1233 stand-by credit facilities \u64d4\u4fdd\u4fe1\u7528\u984d\u5ea6<br \/>\n1234 Standby letters of credit \u64d4\u4fdd\u4fe1\u7528\u72c0<br \/>\n1235 Standing Interpretation Committee \u5e38\u52d9\u89e3\u91cb\u59d4\u54e1\u6703<br \/>\n1236 start-up costs \u958b\u8fa6\u8cbb<br \/>\n1237 state-controlled entities \u653f\u5e9c\u63a7\u5236\u500b\u9ad4\/ \u653f\u5e9c\u63a7\u5236\u4f01\u696d<br \/>\n1238 Statement of cash flows = Cash flow<br \/>\nstatement<br \/>\n\u73fe\u91d1\u6d41\u91cf\u8868<br \/>\n1239 Statement of changes in equity \u6b0a\u76ca\u8b8a\u52d5\u8868<br \/>\n1240 Statement of compliance with IFRSs \u9075\u5faa\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u4e4b\u8072\u660e<br \/>\n1241 Statement of income = Income statement \u640d\u76ca\u8868<br \/>\n1242 Stewardship of management \u7ba1\u7406\u968e\u5c64\u4e4b\u8a17\u7ba1\u8cac\u4efb<br \/>\n1243 stock exchange listing \u8b49\u5238\u4ea4\u6613\u6240\u639b\u724c\/<br \/>\n\u8b49\u5238\u4ea4\u6613\u6240\u4e0a\u5e02(\u6ac3)<br \/>\n1244 Stop-loss \u505c\u640d<br \/>\n1245 straight debt \u666e\u901a\u50b5\u5238<br \/>\n1246 straight-line method \u76f4\u7dda\u6cd5<br \/>\n1247 stress test \u58d3\u529b\u6e2c\u8a66<br \/>\n1248 subsequent gain \u5f8c\u7e8c\u5229\u76ca<br \/>\n1249 Subsidiary \u5b50\u516c\u53f8<br \/>\n1250 Subsidies \u88dc\u8cbc<br \/>\n1251 Substance over form \u5be6\u8cea\u91cd\u65bc\u5f62\u5f0f<br \/>\n1252 Substantively enacted \u5be6\u8cea\u6027\u7acb\u6cd5<br \/>\n1253 Superannuation scheme \u990a\u8001\u9000\u4f11\u91d1\u65b9\u6848<br \/>\n1254 Superseded versions \u88ab\u53d6\u4ee3\u4e4b\u7248\u672c<br \/>\n1255 Supervisory non-management directors \u975e\u7ba1\u7406\u968e\u5c64\u4e4b\u76e3\u5bdf\u4eba<br \/>\n1256 supplier \u4f9b\u61c9\u5546\/\u4f9b\u61c9\u8005<br \/>\n1257 supply agreement \u4f9b\u8ca8\u5408\u7d04<br \/>\n1258 Surety bonds \u4fdd\u8b49\u4fdd\u96aa<br \/>\n1259 surrender option \u89e3\u7d04\u9078\u64c7\u6b0a<br \/>\n1260 surrender values \u89e3\u7d04\u50f9\u503c<br \/>\n1261 Swap contract \u4ea4\u63db\u5408\u7d04<br \/>\n1262 swaption \u4ea4\u63db\u9078\u64c7\u6b0a<br \/>\n1263 Syndication \u806f\u8cb8<br \/>\n1264 synthetic instrument \u5408\u6210\u5de5\u5177<br \/>\n1265 Tainting \u61f2\u7f70<br \/>\n1266 take-or-pay contract \u7121\u689d\u4ef6\u652f\u4ed8\u5408\u7d04<br \/>\n1267 Tangible asset \u6709\u5f62\u8cc7\u7522<br \/>\n1268 tangible fixed asset \u6709\u5f62\u56fa\u5b9a\u8cc7\u7522<br \/>\n1269 Targeted exemptions \u91dd\u5c0d\u6027\u8c41\u514d<br \/>\n1270 Tax \u7a05<br \/>\n1271 Tax base \u8ab2\u7a05\u57fa\u790e\/ \u7a05\u57fa<br \/>\n1272 Tax base of an asset or liability \u8cc7\u7522\u6216\u8ca0\u50b5\u4e4b\u8ab2\u7a05\u57fa\u790e\/<br \/>\n\u8cc7\u7522\u6216\u8ca0\u50b5\u4e4b\u7a05\u57fa<br \/>\n1273 tax benefit \u6240\u5f97\u7a05\u5229\u76ca<br \/>\n1274 tax effects \u6240\u5f97\u7a05\u5f71\u97ff\u6578<br \/>\n1275 Tax expense (tax income) \u6240\u5f97\u7a05\u8cbb\u7528(\u6240\u5f97\u7a05\u5229\u76ca)<br \/>\n1276 tax jurisdiction \u8ab2\u7a05\u8f44\u5340<br \/>\n1277 Tax liability \u6240\u5f97\u7a05\u8ca0\u50b5<br \/>\n1278 Tax purposes \u8ab2\u7a05\u76ee\u7684<br \/>\n1279 Tax rate \u7a05\u7387<br \/>\n1280 Taxable profit (tax loss) \u8ab2\u7a05\u6240\u5f97(\u8ab2\u7a05\u640d\u5931)<br \/>\n1281 Taxable temporary difference \u61c9\u8ab2\u7a05\u66ab\u6642\u6027\u5dee\u7570<br \/>\n1282 taxation \u7a05\/ \u7a05\u6350<br \/>\n1283 technical feasibility and commercial viability<br \/>\nof extracting a mineral resource<br \/>\n\u7926\u7522\u8cc7\u6e90\u958b\u63a1\u4e4b\u6280\u8853\u53ef\u884c\u6027\u53ca\u5546\u696d\u50f9\u503c<br \/>\n1284 Temporary difference \u66ab\u6642\u6027\u5dee\u7570<br \/>\n1285 Tender offer \u516c\u958b\u6536\u8cfc<br \/>\n1286 Termination benefits \u96e2\u8077\u798f\u5229<br \/>\n1287 Tests goodwill for impairment \u5546\u8b7d\u6e1b\u640d\u6e2c\u8a66\/ \u6e2c\u8a66\u5546\u8b7d\u6e1b\u640d<br \/>\n1288 The Effects of Changes in Foreign<br \/>\nExchange Rates<br \/>\n\u532f\u7387\u8b8a\u52d5\u4e4b\u5f71\u97ff<br \/>\n1289 Theoretical ex-rights value per share \u7406\u8ad6\u4e0a\u6bcf\u80a1\u9664\u6b0a\u5f8c\u4e4b\u516c\u5141\u50f9\u503c<br \/>\n1290 Time-weighting factor \u6642\u9593\u52a0\u6b0a\u56e0\u5b50<br \/>\n1291 to &#8216;manufacture&#8217; gains \u300c\u88fd\u9020\u300d\u5229\u76ca<br \/>\n1292 Top-down test \u7531\u4e0a\u800c\u4e0b\u6e2c\u8a66\u6cd5<br \/>\n1293 total return swap \u7e3d\u5831\u916c\u4ea4\u63db<br \/>\n1294 Trade date \u4ea4\u6613\u65e5<br \/>\n1295 trade date accounting \u4ea4\u6613\u65e5\u6703\u8a08<br \/>\n1296 Trade receivable \u61c9\u6536\u5e33\u6b3e<br \/>\n1297 trade secret \u5546\u696d\u6a5f\u5bc6<\/p>\n<p>1299 trading gains and losses \u4ea4\u6613\u5229\u76ca\u53ca\u640d\u5931<br \/>\n1300 Transaction \u4ea4\u6613<br \/>\n1301 Transaction costs (financial instruments) (\u91d1\u878d\u5de5\u5177\u4e4b)\u4ea4\u6613\u6210\u672c<br \/>\n1302 transaction price \u4ea4\u6613\u50f9\u683c<br \/>\n1303 Transfer \u79fb\u8f49\/\u8f49\u63db\/\u8f49\u64a5<br \/>\n1304 Transferee \u53d7\u8b93\u4eba<br \/>\n1305 Transferor \u79fb\u8f49\u4eba<br \/>\n1306 Transitional liability (defined benefit plans) \u904e\u6e21\u6027\u8ca0\u50b5(\u78ba\u5b9a\u798f\u5229\u8a08\u756b)<br \/>\n1307 Translation difference \u63db\u7b97\u5dee\u7570\u6578<br \/>\n1308 translation method \u63db\u7b97\u65b9\u6cd5<br \/>\n1309 Translation of foreign currency \u5916\u5e63\u63db\u7b97<br \/>\n1310 translation of the financial statements \u8ca1\u52d9\u5831\u8868\u63db\u7b97<br \/>\n1311 translation to the presentation currency \u63db\u7b97\u70ba\u8868\u9054\u8ca8\u5e63<br \/>\n1312 Transparency \u900f\u660e\/ \u900f\u660e\u5ea6<br \/>\n1313 Treasury shares \u5eab\u85cf\u80a1<br \/>\n1314 triggering event \u555f\u52d5\u4e8b\u4ef6<br \/>\n1315 Trust activities \u4fe1\u8a17\u696d\u52d9\/ \u4fe1\u8a17\u6d3b\u52d5<br \/>\n1316 Trustee \u53d7\u8a17\u4eba<br \/>\n1317 two-class ordinary shares \u5169\u985e\u666e\u901a\u80a1<br \/>\n1318 ultimate controlling party \u6700\u7d42\u63a7\u5236\u8005<br \/>\n1319 unallocated surplus \u672a\u5206\u914d\u5229\u76ca<br \/>\n1320 Unamortised \u672a\u6524\u92b7(\u4e4b)<br \/>\n1321 unbundle \u5206\u62c6<br \/>\n1322 uncertain event \u4e0d\u78ba\u5b9a\u4e8b\u4ef6<br \/>\n1323 Uncollectability \u7121\u6cd5\u6536\u73fe<br \/>\n1324 unconditional prohibitions \u7121\u689d\u4ef6\u7981\u6b62<br \/>\n1325 unconditional right to refuse redemption \u7121\u689d\u4ef6\u62d2\u7d55\u8d16\u56de\u6b0a<br \/>\n1326 underlying asset \u6a19\u7684\u8cc7\u7522<br \/>\n1327 underlying variable \u6a19\u7684\u8b8a\u6578<br \/>\n1328 Understandability \u53ef\u4e86\u89e3\u6027<br \/>\n1329 underwriting year \u627f\u4fdd\u5e74\u5ea6<br \/>\n1330 undistributed earnings \u672a\u5206\u914d\u76c8\u9918<br \/>\n1331 undrawn loan commitment \u5c1a\u672a\u52d5\u7528\u4e4b\u653e\u6b3e\u627f\u8afe<br \/>\n1332 Undue cost or effort \u904e\u5ea6\u4e4b\u6210\u672c\u6216\u6295\u5165<br \/>\n1333 Unearned finance income \u672a\u8cfa\u5f97\u878d\u8cc7\u6536\u76ca<br \/>\n1334 unearned premiums \u672a\u6eff\u671f\u4fdd\u8cbb<br \/>\n1335 Unguaranteed residual value \u672a\u4fdd\u8b49\u6b98\u503c<br \/>\n1336 uniform accounting policies \u7d71\u4e00\u6703\u8a08\u653f\u7b56<br \/>\n1337 unit of account \u79d1\u76ee\u55ae\u4f4d<br \/>\n1338 unit of production \u55ae\u4f4d\u7522\u91cf<br \/>\n1339 unit trust \u55ae\u4f4d\u4fe1\u8a17\u57fa\u91d1<br \/>\n1340 unit value \u55ae\u4f4d\u50f9\u503c<br \/>\n1341 Uniting of interests \u6b0a\u76ca\u7d50\u5408<br \/>\n1342 unit-linking feature \u55ae\u4f4d\u9023\u7d50\u7279\u6027<br \/>\n1343 Unquoted \u7121\u5831\u50f9<br \/>\n1344 unquoted equity instruments \u7121\u5831\u50f9(\u4e4b)\u6b0a\u76ca\u5de5\u5177<br \/>\n1345 unrecognised \u672a\u8a8d\u5217<br \/>\n1346 unrecognised financial instruments \u672a\u8a8d\u5217\u4e4b\u91d1\u878d\u5de5\u5177<br \/>\n1347 unsecured commercial loans \u7121\u64d4\u4fdd\u5546\u696d\u653e\u6b3e\/<br \/>\n\u7121\u64d4\u4fdd\u5546\u696d\u501f\u6b3e<br \/>\n1348 Upstream transactions \u9006\u6d41\u4ea4\u6613<br \/>\n1349 Useful life \u8010\u7528\u5e74\u9650<br \/>\n1350 User [of financial statements] (\u8ca1\u52d9\u5831\u8868)\u4f7f\u7528\u8005<br \/>\n1351 users \u4f7f\u7528\u8005<br \/>\n1352 Users of financial statements \u8ca1\u52d9\u5831\u8868\u4f7f\u7528\u8005<br \/>\n1353 Valid expectation \u6709\u6548\u9810\u671f<br \/>\n1354 valuation \u8a55\u50f9<br \/>\n1355 valuation method \u8a55\u50f9\u65b9\u6cd5<br \/>\n1356 valuation technique \u8a55\u50f9\u6280\u8853<br \/>\n1357 Value added statement \u9644\u52a0\u50f9\u503c\u8868<br \/>\n1358 Value in use \u4f7f\u7528\u50f9\u503c<br \/>\n1359 value-at-risk \u98a8\u96aa\u503c<br \/>\n1360 Variable production overheads \u8b8a\u52d5\u88fd\u9020\u8cbb\u7528<br \/>\n1361 Venturer \u5408\u8cc7\u63a7\u5236\u8005<br \/>\n1362 vest \u65e2\u5f97<br \/>\n1363 Vested employee benefits \u65e2\u5f97\u54e1\u5de5\u798f\u5229<br \/>\n1364 vesting conditions \u65e2\u5f97\u689d\u4ef6<br \/>\n1365 vesting period \u65e2\u5f97\u671f\u9593<br \/>\n1366 voting rights \u8868\u6c7a\u6b0a<br \/>\n1367 Warrant \u8a8d\u80a1\u8b49<br \/>\n1368 Warranty \u64d4\u4fdd\/ \u4fdd\u8b49\/ \u4fdd\u56fa<br \/>\n1369 warranty obligation \u64d4\u4fdd(\u4fdd\u8b49\/ \u4fdd\u56fa)\u7fa9\u52d9<br \/>\n1370 wash sale \u865b\u552e<br \/>\n1371 wear and tear \u78e8\u640d<br \/>\n1372 weather derivatives \u6c23\u5019\u884d\u751f\u5de5\u5177<br \/>\n1373 Weighted Average \u52a0\u6b0a\u5e73\u5747<br \/>\n1374 weighted average cost formula \u52a0\u6b0a\u5e73\u5747\u6210\u672c\u516c\u5f0f<br \/>\n1375 wholly-owned subsidiary \u5b8c\u5168\u64c1\u6709\u4e4b\u5b50\u516c\u53f8<br \/>\n1376 willing parties \u6709\u6210\u4ea4\u610f\u9858\u4e4b\u96d9\u65b9<br \/>\n1377 work in progress \u5728\u88fd\u54c1<br \/>\n1378 Working capital \u71df\u904b\u8cc7\u91d1<br \/>\n1379 worst-case scenario \u6700\u5dee\u60c5\u6cc1\u60c5\u5883<br \/>\n1380 write off \u6c96\u92b7<br \/>\n1381 write-down \u6c96\u6e1b\/ \u8a3b\u92b7<br \/>\n1382 Written option \u767c\u884c\u2026\u9078\u64c7\u6b0a<br \/>\n1383 Year-to-date \u5e74\u521d\u81f3\u7576\u671f\u672b<br \/>\n1384 zero-cost interest rate collar \u96f6\u6210\u672c\u4e4b\u5229\u7387\u4e0a\u4e0b\u9650<br \/>\n1385 zero-coupon government issues \u96f6\u606f\u653f\u5e9c\u50b5\u5238<br \/>\n1386 \u2018public-to-private\u2019 service concession arrangement<\/p>\n<p>\u300c\u516c\u8fa6\u6c11\u71df\u300d\u670d\u52d9\u7279\u8a31\u6b0a\u5354\u8b70<br \/>\n1387 aggregation criteria \u5f59\u7e3d\u57fa\u6e96<br \/>\n1388 build-operate-transfer \u8208\u5efa\u2500\u71df\u904b\u2500\u79fb\u8f49<br \/>\n1389 capping mechanism \u4e0a\u9650\u6a5f\u5236<br \/>\n1390 Chief operating decision maker \u4e3b\u8981\u71df\u904b\u6c7a\u7b56\u8005<br \/>\n1391 competitive harm exemption \u7af6\u722d\u640d\u5bb3\u8c41\u514d<br \/>\n1392 construction or upgrade services \u5efa\u9020\u6216\u5347\u7d1a\u670d\u52d9<br \/>\n1393 conversion factor \u8f49\u63db\u56e0\u5b50<br \/>\n1394 country of domicile \u6240\u5728\u570b\u5bb6<br \/>\n1395 deferred policy acquisition costs \u905e\u5ef6\u4fdd\u55ae\u53d6\u5f97\u6210\u672c<br \/>\n1396 fiduciary capacity \u53d7\u8a17\u4eba\u8eab\u5206<br \/>\n1397 grantor \u6388\u4e88\u4eba<br \/>\n1398 Group and Treasury Share Transactions \u96c6\u5718\u53ca\u5eab\u85cf\u80a1\u4ea4\u6613<br \/>\n1399 historical waste \u904e\u53bb\u4e4b\u5ee2\u68c4\u7269<br \/>\n1400 Interim Financial Reporting and Impairment \u671f\u4e2d\u8ca1\u52d9\u5831\u5c0e\u8207\u6e1b\u640d<br \/>\n1401 intragroup payment arrangement \u96c6\u5718\u5167\u511f\u4ed8\u5354\u8b70<br \/>\n1402 level of serviceability \u670d\u52d9\u80fd\u529b\u6c34\u6e96<br \/>\n1403 Liabilities arising from Participating in a<br \/>\nSpecific Market\u2014Waste Electrical and<br \/>\nElectronic Equipment<br \/>\n\u53c3\u8207\u7279\u5b9a\u5e02\u5834\u6240\u7522\u751f\u4e4b\u8ca0\u50b5\uff1a\u5ee2\u96fb\u6a5f\u96fb\u5b50<br \/>\n\u8a2d\u5099<br \/>\n1404 management approach \u7ba1\u7406\u6cd5<br \/>\n1405 Matrix form of organisation \u77e9\u9663\u578b\u7d44\u7e54<br \/>\n1406 non-cash items \u975e\u73fe\u91d1\u9805\u76ee<br \/>\n1407 not-for-profit organizations \u975e\u71df\u5229\u7d44\u7e54<br \/>\n1408 Operating decisions \u71df\u904b\u6c7a\u7b56<br \/>\n1409 Operating Segments \u71df\u904b\u90e8\u9580<br \/>\n1410 operator \u71df\u904b\u8005<br \/>\n1411 public accountability \u516c\u5171\u8ab2\u8cac\u6027<br \/>\n1412 public sector \u516c\u90e8\u9580<br \/>\n1413 Publish What You Pay campaign \u4f01\u696d\u516c\u544a\u4ed8\u8cbb\u4fc3\u9032\u806f\u76df<br \/>\n1414 quantitative thresholds \u91cf\u5316\u9580\u6abb<br \/>\n1415 Reassessment of Embedded Derivatives \u5d4c\u5165\u5f0f\u884d\u751f\u5de5\u5177\u4e4b\u91cd\u8a55\u4f30<br \/>\n1416 rehabilitate-operate-transfer \u4fee\u5efa\u2500\u71df\u904b\u2500\u79fb\u8f49<br \/>\n1417 restricted shares \u9650\u5236\u578b\u80a1\u4efd<br \/>\n1418 risk of divergence \u5206\u6b67\u98a8\u96aa<br \/>\n1419 Segment manager \u90e8\u9580\u7d93\u7406\u4eba<br \/>\n1420 Service Concession Arrangement \u670d\u52d9\u7279\u8a31\u6b0a\u5354\u8b70<br \/>\n1421 surrogate measure \u4ee3\u7406\u6307\u6a19<br \/>\n1422 whole of life infrastructure \u57fa\u790e\u5efa\u8a2d\u4e4b\u5168\u90e8\u58fd\u547d\u671f\u9593<br \/>\n1423 customer loyalty programmes \u5ba2\u6236\u5fe0\u8aa0\u8a08\u756b<br \/>\n1424 incentives \u8a98\u56e0\/\u734e\u52f5<br \/>\n1425 award credits \u734e\u52f5\u7a4d\u5206<br \/>\n1426 consensus \u5171\u8b58<br \/>\n1427 judgement \u5224\u65b7<br \/>\n1428 accounting arbitrage \u6703\u8a08\u5957\u5229<br \/>\n1429 allocation method \u5206\u6524\u65b9\u6cd5<br \/>\n1430 customer relationship intangible assets \u5ba2\u6236\u95dc\u4fc2\u7121\u5f62\u8cc7\u7522<br \/>\n1431 The Limit on a Defined Benefit Asset,<br \/>\nMinimum Funding Requirements and their<br \/>\nInteraction<br \/>\n\u78ba\u5b9a\u798f\u5229\u8cc7\u7522\u4e4b\u9650\u5236\u3001\u6700\u4f4e\u8cc7\u91d1\u63d0\u64a5\u8981\u6c42<br \/>\n\u53ca\u5176\u76f8\u4e92\u5f71\u97ff<br \/>\n1432 minimum funding requirement \u6700\u4f4e\u8cc7\u91d1\u63d0\u64a5\u8981\u6c42<br \/>\n1433 refund or a reduction in future contributions \u9000\u9084\u8cc7\u91d1\u6216\u6e1b\u5c11\u672a\u4f86\u63d0\u64a5\u91d1<br \/>\n1434 surplus in the plan \u8a08\u756b\u4e4b\u5269\u9918<br \/>\n1435 minimum funding contributions \u6700\u4f4e\u8cc7\u91d1\u63d0\u64a5(\u91d1)<br \/>\n1436 wind-up \u7d50\u675f<br \/>\n1437 Onerous minimum funding requirements \u8667\u640d\u6027\u6700\u4f4e\u8cc7\u91d1\u63d0\u64a5\u8981\u6c42<br \/>\n1438 other comprehensive income \u5176\u4ed6\u7d9c\u5408\u640d\u76ca<br \/>\n1439 Total comprehensive income \u7d9c\u5408\u640d\u76ca\u7e3d\u984d<br \/>\n1440 Reclassification adjustments \u91cd\u5206\u985e\u8abf\u6574<br \/>\n1441 statement of financial position \u8ca1\u52d9\u72c0\u6cc1\u8868<br \/>\n1442 statement of comprehensive income \u7d9c\u5408\u640d\u76ca\u8868<br \/>\n1443 end of the reporting period \u5831\u5c0e\u671f\u9593(\u4e4b)\u7d50\u675f\u65e5<br \/>\n1444 owner \u696d\u4e3b\/\u6240\u6709\u8005<br \/>\n1445 complete set of financial statements \u6574\u4efd\u8ca1\u52d9\u5831\u8868<br \/>\n1446 debt-to-adjusted capital ratio \u8ca0\u50b5\u5c0d\u8abf\u6574\u5f8c\u8cc7\u672c\u6bd4\u7387<br \/>\n1447 owner changes in equity \u696d\u4e3b\u6b0a\u76ca\u8b8a\u52d5<br \/>\n1448 non-owner changes in equity \u975e\u696d\u4e3b\u6b0a\u76ca\u8b8a\u52d5<br \/>\n1449 General purpose financial statements \u4e00\u822c\u7528\u9014\u8ca1\u52d9\u5831\u8868<br \/>\n1450 equal prominence \u540c\u7b49\u91cd\u8981<br \/>\n1451 Other components of equity \u5176\u4ed6\u6b0a\u76ca\u7d44\u6210\u90e8\u5206<br \/>\n1452 property revaluation \u4e0d\u52d5\u7522\u91cd\u4f30\u50f9<br \/>\n1453 acquisition method \u6536\u8cfc\u6cd5<br \/>\n1454 contingent consideration \u6216\u6709\u5c0d\u50f9<br \/>\n1455 deficit balance \u8667\u640d\u9918\u984d<br \/>\n1456 finder\u2019s fees \u4ef2\u4ecb\u8cbb<br \/>\n1457 former subsidiary \u524d\u5b50\u516c\u53f8<br \/>\n1458 indemnification assets \u88dc\u511f\u6027\u8cc7\u7522<br \/>\n1459 investment retained \u5269\u9918\u6295\u8cc7<br \/>\n1460 like transactions and events in similar<br \/>\ncircumstances<br \/>\n\u76f8\u4f3c\u60c5\u6cc1\u4e0b\u4e4b\u985e\u4f3c\u4ea4\u6613\u53ca\u4e8b\u9805<br \/>\n1461 loss of control \u55aa\u5931\u63a7\u5236<br \/>\n1462 multiple arrangements \u591a\u9805\u5b89\u6392<br \/>\n1463 non-controlling interests \u975e\u63a7\u5236\u6b0a\u76ca<br \/>\n1464 obtaining or losing control \u53d6\u5f97\u6216\u55aa\u5931\u63a7\u5236<br \/>\n1465 owners \u696d\u4e3b<br \/>\n1466 partial disposal \u90e8\u5206\u8655\u5206<br \/>\n1467 reacquired rights \u518d\u53d6\u56de\u6b0a\u5229<br \/>\n1468 share-based payment awards \u80a1\u4efd\u57fa\u790e\u7d66\u4ed8\u5831\u916c<br \/>\n1469 Puttable Financial Instruments and<br \/>\nObligations Arising on Liquidation<br \/>\n\u53ef\u8ce3\u56de\u91d1\u878d\u5de5\u5177\u53ca\u6e05\u7b97\u6240\u7522\u751f\u4e4b\u7fa9\u52d9<br \/>\n1470 pro rata share of the net assets \u6309\u6de8\u8cc7\u7522\u4e4b\u6301\u5206\u6bd4\u4f8b\u4efd\u984d<br \/>\n1471 non-puttable ordinary shares \u4e0d\u53ef\u8ce3\u56de\u4e4b\u666e\u901a\u80a1<br \/>\n1472 Cost of an Investment in a Subsidiary,<br \/>\nJointly Controlled Entity or Associate<br \/>\n\u6295\u8cc7\u5b50\u516c\u53f8\u3001\u806f\u5408\u63a7\u5236\u500b\u9ad4\u6216\u95dc\u806f\u4f01\u696d\u4e4b<br \/>\n\u6210\u672c<br \/>\n1473 Plan to sell the controlling interest in a<br \/>\nsubsidiary<br \/>\n\u51fa\u552e\u5b50\u516c\u53f8\u63a7\u5236\u6b0a\u76ca\u4e4b\u8a08\u756b<br \/>\n1474 Measurement of change \u6539\u8b8a\u4e4b\u8861\u91cf<br \/>\n1475 Hedges of a Net Investment in a Foreign<br \/>\nOperation<br \/>\n\u570b\u5916\u71df\u904b\u6a5f\u69cb\u6de8\u6295\u8cc7\u907f\u96aa<br \/>\n1476 intermediate or ultimate parent entity \u4e2d\u9593\u6216\u6700\u7d42\u6bcd\u516c\u53f8<br \/>\n1477 foreign currency translation reserve (FCTR) \u5916\u5e63\u63db\u7b97\u6e96\u5099<br \/>\n1478 lower level parent \u8f03\u4f4e\u5c64\u7d1a\u6bcd\u516c\u53f8<br \/>\n1479 higher level parent entity \u8f03\u9ad8\u5c64\u7d1a\u6bcd\u516c\u53f8<br \/>\n1480 step-by-step method \u9010\u6b65\u6cd5<br \/>\n1481 spot foreign exchange risk \u5373\u671f\u5916\u532f\u98a8\u96aa<br \/>\n1482 Agreements for the Construction of Real<br \/>\nEstate<br \/>\n\u4e0d\u52d5\u7522\u5efa\u9020\u5354\u8b70<br \/>\n1483 to market individual units &#8216;off plan&#8217; \u92b7\u552e\u300c\u9810\u552e\u5c4b\u300d\u500b\u5225\u55ae\u4f4d<br \/>\n1484 contractual completion \u5408\u7d04\u5b8c\u5de5<br \/>\n1485 accounting for revenue and associated<br \/>\nexpenses<br \/>\n\u6536\u5165\u53ca\u76f8\u95dc\u8cbb\u7528\u4e4b\u6703\u8a08<br \/>\n1486 agreements in progress \u9032\u884c\u4e2d(\u4e4b)\u5354\u8b70<br \/>\n1487 Eligible Hedged Items \u5408\u683c\u88ab\u907f\u96aa\u9805\u76ee<br \/>\n1488 purchased option hedging instrument \u4f5c\u70ba\u907f\u96aa\u5de5\u5177\u4e4b\u8cfc\u5165\u9078\u64c7\u6b0a<br \/>\n1489 Distributions of Non-cash Assets to Owners \u5206\u914d\u975e\u73fe\u91d1\u8cc7\u7522\u4e88\u696d\u4e3b<br \/>\n1490 non-cash assets \u975e\u73fe\u91d1\u8cc7\u7522<br \/>\n1491 cash alternative (\u9078\u64c7)\u73fe\u91d1<br \/>\n1492 non-reciprocal distributions of assets \u8cc7\u7522\u7247\u9762\u5206\u914d<br \/>\n1493 non-current assets (or disposal groups) as<br \/>\nheld for distribution to owners<br \/>\n\u5f85\u5206\u914d\u4e88\u696d\u4e3b\u4e4b\u975e\u6d41\u52d5\u8cc7\u7522(\u6216\u8655\u5206\u7fa4<br \/>\n\u7d44)<br \/>\n1494 adjusting event after the reporting period \u5831\u5c0e\u671f\u9593\u5f8c\u8abf\u6574\u4e8b\u9805<br \/>\n1495 amounts recognised [in the statement of<br \/>\nfinancial position or in the statement of<br \/>\ncomprehensive income]<br \/>\n(\u65bc\u8ca1\u52d9\u72c0\u6cc1\u8868\u6216\u7d9c\u5408\u640d\u76ca\u8868\u4e2d)\u8a8d\u5217\u91d1<br \/>\n\u984d<br \/>\n1496 end of reporting period \u5831\u5c0e\u671f\u9593(\u4e4b)\u7d50\u675f\u65e5<br \/>\n1497 class of financial assets \u91d1\u878d\u8cc7\u7522\u985e\u5225<br \/>\n1498 by class of financial asset \u4f9d\u91d1\u878d\u8cc7\u7522\u985e\u5225<br \/>\n1499 comparative statement of financial position \u6bd4\u8f03\u8ca1\u52d9\u72c0\u6cc1\u8868<br \/>\n1500 consolidated statement of financial position \u5408\u4f75\u8ca1\u52d9\u72c0\u6cc1\u8868<br \/>\n1501 for consolidation purposes \u70ba\u4e86\u5408\u4f75\u76ee\u7684\/ \u4ee5\u4f9b\u5408\u4f75<br \/>\n1502 control (of an entity) \u63a7\u5236(\u4e00\u500b\u9ad4)<br \/>\n1503 discounted basis (on a) \u6298\u73fe\u57fa\u790e<br \/>\n1504 events after the reporting period \u5831\u5c0e\u671f\u9593\u5f8c\u4e8b\u9805<br \/>\n1505 investment entity \u6295\u8cc7\u500b\u9ad4\/ \u6295\u8cc7\u4f01\u696d<br \/>\n1506 non-adjusting event after the reporting<br \/>\nperiod<br \/>\n\u5831\u5c0e\u671f\u9593\u5f8c\u975e\u8abf\u6574\u4e8b\u9805<br \/>\n1507 opening IFRS statement of financial<br \/>\nposition<br \/>\n\u521d\u59cb\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u8ca1\u52d9\u72c0\u6cc1\u8868<br \/>\n1508 performance \u7e3e\u6548<\/p>\n<p>1511 revised \u4fee\u8a02\/ \u4fee\u6539(\u975e\u7528\u65bc\u5f62\u5bb9\u6e96\u5247)<br \/>\n1512 segment profit or loss \u90e8\u9580\u640d\u76ca<br \/>\n1513 entities whose debt or equity securities are publicly traded<\/p>\n<p>\u50b5\u52d9\u6216\u6b0a\u76ca\u8b49\u5238\u516c\u958b\u767c\u884c\u4e4b\u4f01\u696d\/ \u50b5\u52d9<br \/>\n\u6216\u6b0a\u76ca\u8b49\u5238\u516c\u958b\u767c\u884c\u4e4b\u500b\u9ad4<br \/>\n1514 Net profit or loss for the period,<br \/>\nFundamental Errors and Changes in<br \/>\nAccounting Policies<br \/>\n\u7576\u671f\u6de8\u640d\u76ca\u3001\u57fa\u672c\u932f\u8aa4\u53ca\u6703\u8a08\u653f\u7b56\u8b8a\u52d5<br \/>\n1515 Non-discretionary \u975e\u88c1\u91cf\u6027<br \/>\n1516 Transfers of Assets from Customers \u81ea\u5ba2\u6236\u4e4b\u8cc7\u7522\u79fb\u8f49<br \/>\n1517 Outsourcing provider \u59d4\u5916\u670d\u52d9\u63d0\u4f9b\u8005<br \/>\n1518 Ongoing access \u6301\u7e8c\u7372\u5f97\/ \u6301\u7e8c\u4f7f\u7528<br \/>\n1519 assessing control \u8a55\u4f30\u5c0d\u2026\u63a7\u5236<br \/>\n1520 Financial Instruments: Presentation \u91d1\u878d\u5de5\u5177\uff1a\u8868\u9054<br \/>\n1521 Group Cash-settled Share-based Payment<br \/>\nTransactions<br \/>\n\u96c6\u5718\u4e4b\u73fe\u91d1\u4ea4\u5272\u80a1\u4efd\u57fa\u790e\u7d66\u4ed8\u4ea4\u6613<br \/>\n1522 Additional Exemptions for First-time<br \/>\nAdopters<br \/>\n\u9996\u6b21\u63a1\u7528\u8005\u4e4b\u984d\u5916\u8c41\u514d<br \/>\n1523 Accounting policies \u6703\u8a08\u653f\u7b56<br \/>\n1524 Cash flows \u73fe\u91d1\u6d41\u91cf<br \/>\n1525 Change in accounting estimate \u6703\u8a08\u4f30\u8a08\u8b8a\u52d5<br \/>\n1526 Class of financial instruments \u91d1\u878d\u5de5\u5177\u985e\u5225<br \/>\n1527 Compensation \u88dc\u511f\/\u85aa\u916c<br \/>\n1528 Component of an entity \u4f01\u696d(\u4e4b)\u7d44\u6210\u90e8\u5206\/ \u500b\u9ad4(\u4e4b)\u7d44\u6210\u90e8\u5206<br \/>\n1529 Compound financial instrument \u8907\u5408\u91d1\u878d\u5de5\u5177<br \/>\n1530 Contingently issuable ordinary shares \u6216\u6709\u767c\u884c\u666e\u901a\u80a1<br \/>\n1531 Fair value less costs to sell \u516c\u5141\u50f9\u503c\u6e1b\u51fa\u552e\u6210\u672c<br \/>\n1532 Financial guarantee contract \u8ca1\u52d9\u4fdd\u8b49\u5408\u7d04<br \/>\n1533 First IFRS reporting period \u9996\u4efd\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u5831\u5c0e\u671f\u9593<br \/>\n1534 Funding (of post-employment benefits) (\u9000\u8077\u5f8c\u798f\u5229\u4e4b)\u63d0\u4f9b\u8cc7\u91d1\/ \u63d0\u64a5\u8cc7\u91d1\/<br \/>\n\u63d0\u64a5<br \/>\n1535 Funding (of retirement benefits) (\u9000\u4f11\u798f\u5229\u4e4b)\u63d0\u4f9b\u8cc7\u91d1\/ \u63d0\u64a5\u8cc7\u91d1\/ \u63d0<br \/>\n\u64a5<br \/>\n1536 Guaranteed benefits \u4fdd\u8b49\u7d66\u4ed8<br \/>\n1537 Guaranteed element \u4fdd\u8b49\u8981\u7d20<br \/>\n1538 Identifiable \u53ef\u8fa8\u8a8d<br \/>\n1539 Incremental borrowing rate of interest<br \/>\n(lessee\u2019s)<br \/>\n(\u627f\u79df\u4eba)\u589e\u984d\u501f\u6b3e\u5229\u7387<br \/>\n1540 Liability adequacy test \u8ca0\u50b5\u9069\u8db3\u6027\u6e2c\u8a66<br \/>\n1541 Material \u91cd\u5927<br \/>\n1542 Monetary items \u8ca8\u5e63\u6027\u9805\u76ee<br \/>\n1543 Net assets available for benefits \u53ef\u7528\u65bc\u798f\u5229\u4e4b\u6de8\u8cc7\u7522<br \/>\n1544 Options, warrants and their equivalents \u9078\u64c7\u6b0a\u3001\u8a8d\u80a1\u8b49\u53ca\u5176\u4ed6\u985e\u4f3c\u6b0a\u5229<br \/>\n1545 Ordinary equity holders \u666e\u901a\u80a1\u6b0a\u76ca\u6301\u6709\u4eba<br \/>\n1546 Profit or loss \u640d\u76ca<br \/>\n1547 Reinsurance assets \u518d\u4fdd\u96aa\u8cc7\u7522<br \/>\n1548 Retrospective restatement \u8ffd\u6eaf\u91cd\u7de8<br \/>\n1549 State (employee benefit) plan \u653f\u5e9c(\u54e1\u5de5\u798f\u5229)\u8a08\u756b<br \/>\n1550 Vested benefits \u65e2\u5f97\u798f\u5229<br \/>\n1551 Weighted average number of ordinary<br \/>\nshares outstanding during the period<br \/>\n\u7576\u671f\u6d41\u901a\u5728\u5916\u666e\u901a\u80a1\u52a0\u6b0a\u5e73\u5747\u80a1\u6578<br \/>\n1552 Financial Instruments: Disclosures \u91d1\u878d\u5de5\u5177\uff1a\u63ed\u9732<br \/>\n1553 Changes in Existing Decommissioning,<br \/>\nRestoration and Similar Liabilities<br \/>\n\u73fe\u6709\u9664\u5f79\u3001\u5fa9\u539f\u53ca\u985e\u4f3c\u8ca0\u50b5\u4e4b\u8b8a\u52d5<br \/>\n1554 Applying the Restatement Approach under<br \/>\nIAS 29 Financial Reporting in<br \/>\nHyperinflationary Economies<br \/>\n\u63a1\u7528\u570b\u969b\u6703\u8a08\u6e96\u5247\u7b2c29\u865f\u300e\u9ad8\u5ea6\u901a\u8ca8\u81a8\u8139<br \/>\n\u7d93\u6fdf\u4e0b\u4e4b\u8ca1\u52d9\u5831\u5c0e\u300f\u4e4b\u91cd\u7de8\u6cd5<br \/>\n1555 Scope of IFRS 2 \u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u7b2c2\u865f\u4e4b\u7bc4\u570d<br \/>\n1556 IFRS 2- Group and Treasury Share<br \/>\nTransactions<br \/>\n\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u7b2c2\u865f\uff1a\u96c6\u5718\u53ca\u5eab\u85cf\u80a1<br \/>\n\u4ea4\u6613<br \/>\n1557 IAS 19- The Limit on a Defined Benefit<br \/>\nAsset, Minimum Funding Requirements<br \/>\nand their Interaction<br \/>\n\u570b\u969b\u6703\u8a08\u6e96\u5247\u7b2c19\u865f\uff1a\u78ba\u5b9a\u798f\u5229\u8cc7\u7522\u4e4b\u9650<br \/>\n\u5236\u3001\u6700\u4f4e\u8cc7\u91d1\u63d0\u64a5\u8981\u6c42\u53ca\u5176\u76f8\u4e92\u5f71\u97ff<br \/>\n1558 Classification of Rights Issues \u80a1\u4efd\u8a8d\u8cfc\u6b0a\u4e4b\u5206\u985e<br \/>\n1559 Sponsoring employers \u4e3b\u8fa6\u96c7\u4e3b<br \/>\n1560 Government-related entity \u653f\u5e9c\u95dc\u4fc2\u500b\u9ad4<br \/>\n1561 Time value of money \u8ca8\u5e63\uff08\u4e4b\uff09\u6642\u9593\u50f9\u503c<br \/>\n1562 Accounting mismatch \u6703\u8a08\u914d\u6bd4\u4e0d\u7576<br \/>\n1563 Hybrid contract \u6df7\u5408\u5408\u7d04<br \/>\n1564 Business model \u7d93\u71df\u6a21\u5f0f<br \/>\n1565 Reclassification date \u91cd\u5206\u985e\u65e5<br \/>\n1566 Instrument-by-instrument approach \u9010\u9805\u5de5\u5177\u6cd5<br \/>\n1567 Leverage \u69d3\u687f<br \/>\n1568 Recourse loan \u5177&#8230;\u8ffd\u7d22\u6b0a\u4e4b\u653e\u6b3e\uff08\u539f\u6587\u70bafull<br \/>\nrecourse loan\uff09<br \/>\n1569 Inverse floating interest rate \u53cd\u6d6e\u52d5\u5229\u7387<br \/>\n1570 Measured at fair value through other<br \/>\ncomprehensive income<br \/>\n\u900f\u904e\u5176\u4ed6\u7d9c\u5408\u640d\u76ca\u6309\u516c\u5141\u50f9\u503c\u8861\u91cf<br \/>\n1571 Extinguishing Financial Liabilities with<br \/>\nEquity Instruments<br \/>\n\u4ee5\u6b0a\u76ca\u5de5\u5177\u6d88\u6ec5\u91d1\u878d\u8ca0\u50b5<br \/>\n1572 Debt for equity swaps \u4ee5\u50b5\u63db\u80a1<br \/>\n1573 Prepayments of future contributions \u672a\u4f86\u63d0\u64a5\u91d1\u4e4b\u9810\u4ed8<br \/>\n1574 Limited Exemption from Comparative IFRS<br \/>\n7 Disclosures for First-time Adopters<br \/>\n\u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u7b2c7\u865f\u4e4b\u6bd4\u8f03\u63ed\u9732\u5c0d\u9996<br \/>\n\u6b21\u63a1\u7528\u8005\u4e4b\u6709\u9650\u5ea6\u8c41\u514d<br \/>\n1575 derivative liabilities \u884d\u751f\u8ca0\u50b5<br \/>\n1576 symmetrical approach \u5c0d\u7a31\u65b9\u6cd5<br \/>\n1577 derivative assets \u884d\u751f\u8cc7\u7522<br \/>\n1578 own credit risk \u672c\u8eab\u4fe1\u7528\u98a8\u96aa<br \/>\n1579 specifically identified cash flows \u660e\u78ba\u8fa8\u8a8d(\u4e4b)\u73fe\u91d1\u6d41\u91cf<br \/>\n1580 fully proportionate (pro rata) share of the<br \/>\ncash flows<br \/>\n\u73fe\u91d1\u6d41\u91cf\u5b8c\u5168\u6309\u6bd4\u4f8b(\u4e4b)\u4efd\u984d<br \/>\n1581 group of similar financial assets \u7d44\u985e\u4f3c\u91d1\u878d\u8cc7\u7522<br \/>\n1582 original asset \u539f\u59cb\u8cc7\u7522<br \/>\n1583 eventual recipients \u6700\u7d42\u6536\u53d7\u8005<br \/>\n1584 collection date \u6536\u73fe\u65e5<br \/>\n1585 loan sub-participation \u653e\u6b3e\u6b21\u53c3\u8cb8<br \/>\n1586 servicing asset \u670d\u52d9\u8cc7\u7522<br \/>\n1587 servicing liability \u670d\u52d9\u8ca0\u50b5<br \/>\n1588 larger financial asset \u8f03\u5927\u91d1\u878d\u8cc7\u7522<br \/>\n1589 guarantee amount \u4fdd\u8b49\u91d1\u984d<br \/>\n1590 non-cash collateral \u975e\u73fe\u91d1\u64d4\u4fdd\u54c1<br \/>\n1591 net investment hedge \u6de8\u6295\u8cc7\u907f\u96aa<br \/>\n1592 revoke a designation \u64a4\u92b7\u6307\u5b9a\/\u53d6\u6d88\u6307\u5b9a<br \/>\n1593 economic characteristics and risks \u7d93\u6fdf\u7279\u6027\u53ca\u98a8\u96aa<br \/>\n1594 create or enlarge an accounting mismatch \u5f15\u767c\u6216\u52a0\u5287(\u2026)\u6703\u8a08\u914d\u6bd4\u4e0d\u7576<br \/>\n1595 financial liability at fair value through profit<br \/>\nor loss<br \/>\n\u900f\u904e\u640d\u76ca\u6309\u516c\u5141\u50f9\u503c\u8861\u91cf\u4e4b\u91d1\u878d\u8ca0\u50b5\/\u91d1<br \/>\n\u878d\u8ca0\u50b5\u2026\u900f\u904e\u640d\u76ca\u6309\u516c\u5141\u50f9\u503c\u8861\u91cf<br \/>\n1596 commitment date \u627f\u8afe\u65e5<br \/>\n1597 originator of the financial asset \u91d1\u878d\u8cc7\u7522\u4e4b\u5275\u59cb\u8005<br \/>\n1598 interest-only strip receivable \u5206\u5272\u5229\u606f\u50b5\u5238\u61c9\u6536\u6b3e<br \/>\n1599 readily obtainable assets \u6613\u53d6\u5f97\u8cc7\u7522<br \/>\n1600 removal of accounts provision \u79fb\u9664\u5e33\u6236\u689d\u6b3e<br \/>\n1601 amortising interest rate swap \u6524\u92b7\u578b\u5229\u7387\u4ea4\u63db<br \/>\n1602 prepayment risk \u63d0\u524d\u9084\u6b3e\u98a8\u96aa<br \/>\n1603 legal release \u5408\u6cd5\u89e3\u9664<br \/>\n1604 stated or implied substantive terms \u660e\u5b9a\u6216\u96b1\u542b\u4e4b\u5be6\u8cea\u689d\u6b3e<br \/>\n1605 beneficiary \u53d7\u76ca\u4eba<br \/>\n1606 guarantor \u4fdd\u8b49\u4eba<br \/>\n1607 current offer price \u73fe\u6642\u5831\u50f9<br \/>\n1608 Foreign currency exchange prices \u5916\u5e63\u514c\u63db\u50f9\u683c<br \/>\n1609 surrender risk \u89e3\u7d04\u98a8\u96aa<br \/>\n1610 servicing costs \u670d\u52d9\u6210\u672c<br \/>\n1611 asset-specific performance risk \u8cc7\u7522\u7279\u5b9a\u7e3e\u6548\u98a8\u96aa<br \/>\n1612 risks and rewards \u98a8\u96aa\u53ca\u5831\u916c<br \/>\n1613 control<br \/>\n1614 reacquisition provision \u518d\u53d6\u5f97\u689d\u6b3e<br \/>\n1615 net cash-settled option \u6de8\u984d\u73fe\u91d1\u4ea4\u5272\u9078\u64c7\u6b0a<br \/>\n1616 continuing involvement approach \u6301\u7e8c\u53c3\u8207\u6cd5<br \/>\n1617 transfer of risks and rewards \u98a8\u96aa\u53ca\u5831\u916c\u4e4b\u79fb\u8f49<br \/>\n1618 transfer of control \u63a7\u5236\u4e4b\u79fb\u8f49<br \/>\n1619 repurchase transactions \u518d\u8cb7\u56de\u4ea4\u6613<br \/>\n1620 practical ability to sell the asset \u51fa\u552e&#8230;\u8cc7\u7522\u4e4b\u5be6\u969b\u80fd\u529b\/\u5c07\u8a72\u8cc7\u7522\u2026\u51fa<br \/>\n\u552e\u4e88\u2026\u4e4b\u5be6\u969b\u80fd\u529b<br \/>\n1621 contractual right to receive the cash flows \u6536\u53d6\u2026\u73fe\u91d1\u6d41\u91cf\u4e4b\u5408\u7d04\u6b0a\u5229<br \/>\n1622 pass-through arrangement \u8f49\u624b\u5354\u8b70<br \/>\n1623 original asset \u539f\u59cb\u8cc7\u7522<br \/>\n1624 continuing involvement \u6301\u7e8c\u53c3\u8207<br \/>\n1625 mixed attribute approach \u6df7\u5408\u5c6c\u6027\u6cd5<br \/>\n1626 basic loan features \u57fa\u672c\u653e\u6b3e\u7279\u6027<br \/>\n1627 managed on a contractual yield basis \u6309\u5408\u7d04\u6b96\u5229\u7387\u57fa\u790e\u7ba1\u7406<br \/>\n1628 \u2018originate and hold\u2019 business model \u300c\u5275\u59cb\u4e26\u6301\u6709\u300d\u7d93\u71df\u6a21\u5f0f<br \/>\n1629 management intentions \u7ba1\u7406\u968e\u5c64(\u4e4b)\u610f\u5716<br \/>\n1630 funded amount \u878d\u8cc7\u91d1\u984d<br \/>\n1631 waterfall structure \u7011\u5e03\u7d50\u69cb<br \/>\n1632 contractually linked instruments \u5408\u7d04\u9023\u7d50\u5de5\u5177<br \/>\n1633 look through \u6df1\u5165\u6aa2\u8996<br \/>\n1634 financial assets acquired at a discount that<br \/>\nreflects incurred credit losses<br \/>\n\u6309\u53cd\u6620\u5df2\u767c\u751f\u4fe1\u7528\u640d\u5931\u4e4b\u6298\u50f9\u6240\u53d6\u5f97\u4e4b<br \/>\n\u91d1\u878d\u8cc7\u7522<br \/>\n1635 three-category approach \u4e09\u9805\u7a2e\u985e\u6cd5<br \/>\n1636 originated loan approach \u5275\u59cb\u653e\u6b3e\u6cd5<br \/>\n1637 outreach programme \u5c0d\u5916\u8aaa\u660e\u6703\u6d3b\u52d5<br \/>\n1638 adjusted fair value \u8abf\u6574\u5f8c\u516c\u5141\u50f9\u503c<br \/>\n1639 frozen credit spread method \u51cd\u7d50\u4fe1\u7528\u50f9\u5dee\u6cd5<br \/>\n1640 bifurcation methodology \u62c6\u5206\u65b9\u6cd5<br \/>\n1641 full fair value \u5b8c\u5168\u516c\u5141\u50f9\u503c<br \/>\n1642 prudential supervisors \u5be9\u614e\u76e3\u7406\u6a5f\u95dc<br \/>\n1643 cash instrument hedging \u73fe\u91d1\u5de5\u5177\u907f\u96aa<br \/>\n1644 eligibility conditions \u5408\u683c\u689d\u4ef6<br \/>\n1645 closely related \u7dca\u5bc6\u95dc\u806f<br \/>\n1646 embedded prepayment penalties \u5d4c\u5165\u5f0f\u63d0\u524d\u9084\u6b3e\u7f70\u6b3e<br \/>\n1647 disclosure approach \u63ed\u9732\u6cd5<br \/>\n1648 one-way reclassification \u55ae\u5411\u91cd\u5206\u985e<br \/>\n1649 repackaging \u518d\u5305\u88dd<br \/>\n1650 mid-market price \u5e02\u5834\u4e2d\u50f9<br \/>\n1651 demand amount \u8981\u6c42\u5373\u4ed8\u91d1\u984d<br \/>\n1652 recycling \u518d\u5faa\u74b0<br \/>\n1653 two-step approach \u5169\u6b65\u9a5f\u6cd5<br \/>\n1654 one-step approach \u55ae\u4e00\u6b65\u9a5f\u6cd5<br \/>\n1655 back-out \u9000\u51fa<br \/>\n1656 look through approach \u6df1\u5165\u6aa2\u8996\u6cd5<br \/>\n1657 application guidance \u61c9\u7528\u6307\u5f15<br \/>\n1658 bearer biological asset \u751f\u7522\u6027\u751f\u7269\u8cc7\u7522<br \/>\n1659 bond \u50b5\u5238<br \/>\n1660 brand \u54c1\u724c<br \/>\n1661 designation as at fair value through profit or<br \/>\nloss<br \/>\n\u6307\u5b9a\u70ba\u900f\u904e\u640d\u76ca\u6309\u516c\u5141\u50f9\u503c\u8861\u91cf<br \/>\n1662 fair value gains and losses \u516c\u5141\u50f9\u503c\u5229\u76ca\u53ca\u640d\u5931<br \/>\n1663 held for sale \u5f85\u51fa\u552e\/\u6301\u6709\u4f9b\u51fa\u552e<br \/>\n1664 identifiability \u53ef\u8fa8\u8a8d\u6027<br \/>\n1665 illustrative example \u91cb\u4f8b<br \/>\n1666 indication of an impairment \u8de1\u8c61\u986f\u793a\u2026\u5df2\u6e1b\u640d\/\u7576\u6709\u6e1b\u640d\u8de1\u8c61\u6642<br \/>\n1667 redemption price \u8d16\u56de\u50f9\u683c<br \/>\n1668 accelerated depreciation allowances \u52a0\u901f\u6298\u820a\u6e96\u5099<br \/>\n1669 accrual accounting assumption \u61c9\u8a08\u6703\u8a08\u5047\u8a2d<br \/>\n1670 accumulated depreciation \u7d2f\u8a08\u6298\u820a<br \/>\n1671 applicability \u9069\u7528\u6027\/\u53ef\u61c9\u7528\u6027<br \/>\n1672 benefit improvements \u798f\u5229\u589e\u52a0<br \/>\n1673 borrower \u50b5\u52d9\u4eba\/\u501f\u6b3e\u4eba<br \/>\n1674 capital approach \u8cc7\u672c\u6cd5<br \/>\n1675 cash flow projections \u73fe\u91d1\u6d41\u91cf\u63a8\u4f30<br \/>\n1676 commitment fee \u627f\u8afe\u8cbb<br \/>\n1677 components of equity \u6b0a\u76ca\u7d44\u6210\u90e8\u5206<br \/>\n1678 consumer price index \u6d88\u8cbb\u8005\u7269\u50f9\u6307\u6578<br \/>\n1679 contractual terms and conditions \u5408\u7d04(\u4e4b)\u689d\u6b3e\u53ca\u689d\u4ef6<br \/>\n1680 contributed equity \u6295\u5165\u6b0a\u76ca<br \/>\n1681 cumulative additional depreciation \u7d2f\u8a08\u984d\u5916\u6298\u820a<br \/>\n1682 cumulative interest accreted \u7d2f\u8a08\u5229\u606f<br \/>\n1683 debt-to-equity ratio \u8ca0\u50b5\u5c0d\u6b0a\u76ca\u4e4b\u6bd4\u7387<br \/>\n1684 deferred income \u905e\u5ef6\u6536\u76ca<br \/>\n1685 defined benefit plan \u78ba\u5b9a\u798f\u5229\u8a08\u756b<br \/>\n1686 deposit account \u5b58\u6b3e\u5e33\u6236<br \/>\n1687 depreciation expense \u6298\u820a\u8cbb\u7528<br \/>\n1688 discontinued operation \u505c\u696d\u55ae\u4f4d\uff08\u539fKT\u5df2\u6709\uff09<br \/>\n1689 discounted cash flow projections \u6298\u73fe\u73fe\u91d1\u6d41\u91cf\u63a8\u4f30\/\u9810\u4f30\u73fe\u91d1\u6d41\u91cf\u6298\u73fe\u503c<br \/>\n1690 fair value model \u516c\u5141\u50f9\u503c\u6a21\u5f0f<br \/>\n1691 financial instruments puttable at fair value \u53ef\u6309\u516c\u5141\u50f9\u503c\u8ce3\u56de\u4e4b\u91d1\u878d\u5de5\u5177<br \/>\n1692 financial service fees \u91d1\u878d\u670d\u52d9\u8cbb<br \/>\n1693 foreign currency borrowing \u5916\u5e63\u501f\u6b3e\uff08IAS39\uff09<br \/>\n1694 foreign exchange differences \u514c\u63db\u5dee\u984d<br \/>\n1695 incremental costs \u589e\u984d\u6210\u672c<br \/>\n1696 intragroup transaction \u96c6\u5718\u5167\u4ea4\u6613<br \/>\n1697 profit or loss sharing arrangement \u640d\u76ca\u5206\u914d\u5354\u8b70\/\u5206\u7d05\u7d04\u5b9a<br \/>\n1698 non-controlling interest \u975e\u63a7\u5236\u6b0a\u76ca<br \/>\n1699 non-current liabilities \u975e\u6d41\u52d5\u8ca0\u50b5<br \/>\n1700 non-depreciable assets \u975e\u6298\u820a\u6027\u8cc7\u7522<br \/>\n1701 redemption amount \u8d16\u56de\u91d1\u984d<br \/>\n1702 unitholder \u57fa\u91d1(\u55ae\u4f4d)\u6301\u6709\u4eba<br \/>\n1703 Improvements to IFRSs \u570b\u969b\u8ca1\u52d9\u5831\u5c0e\u6e96\u5247\u4e4b\u6539\u5584<br \/>\n1704 Artistic-related intangible assets \u85dd\u8853\u76f8\u95dc\u4e4b\u7121\u5f62\u8cc7\u7522<br \/>\n1705 Marketing-related intangible assets \u884c\u92b7\u76f8\u95dc\u4e4b\u7121\u5f62\u8cc7\u7522<br \/>\n1706 Contract-based intangible assets \u5408\u7d04\u57fa\u790e\u4e4b\u7121\u5f62\u8cc7\u7522<br \/>\n1707 replacement award \u66ff\u4ee3\u6027\u5831\u916c<br \/>\n1708 accounting acquiree \u6703\u8a08\u4e0a\u88ab\u6536\u8cfc\u8005<br \/>\n1709 contractual-legal criterion \u5408\u7d04\u6216\u6cd5\u5b9a\u689d\u4ef6<br \/>\n1710 separability criterion \u53ef\u5206\u96e2\u6027\u689d\u4ef6<br \/>\n1711 contingent consideration arrangement \u6216\u6709\u5c0d\u50f9\u7d04\u5b9a<br \/>\n1712 shadow accounting \u5f71\u5b50\u6703\u8a08<br \/>\n1713 claims development \u7406\u8ce0\u767c\u5c55<br \/>\n1714 income statement liability method \u640d\u76ca\u8868\u8ca0\u50b5\u6cd5<br \/>\n1715 venture capital organisation \u5275\u696d\u6295\u8cc7\u7d44\u7e54<br \/>\n1716 forward purchase contract \u9060\u671f\u8cfc\u8cb7\u5408\u7d04<br \/>\n1717 principal amount \u672c\u91d1\u91d1\u984d\/\u672c\u91d1\/\u9762\u984d<br \/>\n1718 stepped interest \u968e\u68af\u5f0f\u5229\u606f<br \/>\n1719 foreign currency derivative \u5916\u5e63\u884d\u751f\u5de5\u5177<br \/>\n1720 spot rate \u5373\u671f\u532f\u7387\/\u5373\u671f\u5229\u7387(\u8a3b:\u8996\u5167\u6587\u800c\u5b9a)<br \/>\n1721 forward coupon rate \u9060\u671f\u606f\u7968\u5229\u7387<br \/>\n1722 risk-free interest rate \u7121\u98a8\u96aa\u5229\u7387<\/p>\n<p>&nbsp;<\/p>\n<p><em><strong>\u66f4\u591a\u82f1\u6587\u55ae\u5b57\u8cc7\u8a0a\uff1a<\/strong><\/em><\/p>\n<h4 class=\"post-title entry-title\"><a href=\"http:\/\/pokuyo.com\/%e7%b5%b1%e8%a8%88%e5%ad%b8%e8%a9%9e%e5%bd%99-%e4%b8%ad%e8%8b%b1%e6%96%87%e5%b0%8d%e7%85%a7%e8%a1%a8\/\" rel=\"bookmark\">[\u7d71\u8a08\u5b78] \u7528\u8a9e \u4e2d\u82f1\u6587\u5c0d\u7167<\/a><\/h4>\n<h4 class=\"post-title entry-title\"><a href=\"http:\/\/pokuyo.com\/%e8%b3%87%e8%a8%8a%e5%b7%a5%e7%a8%8b-%e7%94%a8%e8%aa%9e-%e4%b8%ad%e8%8b%b1%e6%96%87%e5%b0%8d%e7%85%a7\/\" rel=\"bookmark\">[\u8cc7\u8a0a\u5de5\u7a0b] \u7528\u8a9e \u4e2d\u82f1\u6587\u5c0d\u7167<\/a><\/h4>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1 [Amount] recoverable \u53ef\u56de&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[440,26,3],"_links":{"self":[{"href":"https:\/\/pokuyo.com\/index.php?rest_route=\/wp\/v2\/posts\/1291"}],"collection":[{"href":"https:\/\/pokuyo.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pokuyo.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pokuyo.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pokuyo.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1291"}],"version-history":[{"count":4,"href":"https:\/\/pokuyo.com\/index.php?rest_route=\/wp\/v2\/posts\/1291\/revisions"}],"predecessor-version":[{"id":1651,"href":"https:\/\/pokuyo.com\/index.php?rest_route=\/wp\/v2\/posts\/1291\/revisions\/1651"}],"wp:attachment":[{"href":"https:\/\/pokuyo.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1291"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pokuyo.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1291"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pokuyo.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1291"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}