IFRS/IAS 高频财务术语中英文对照表（含简写）

英文术语	中文术语
Financial Statements (FS)	财务报表
Statement of Financial Position (SoFP)	财务状况表（原资产负债表 Balance Sheet）
Statement of Profit or Loss (SoPL)	利润表（原损益表 Income Statement）
Equity	所有者权益/股东权益
Assets	资产
Liabilities	负债
Revenue	收入
Expenses	费用
Profit or Loss	损益
Cash Flow Statement (CFS)	现金流量表
Fair Value (FV)	公允价值
Depreciation	折旧
Amortization	摊销
Impairment Loss	减值损失
Consolidated Financial Statements	合并财务报表
Going Concern	持续经营
Accrual Basis	权责发生制
Carrying Amount	账面价值
Deferred Tax Assets/Liabilities (DTA/DTL)	递延所得税资产/负债
Lease Liability/Right-of-Use Asset (ROU)	租赁负债/使用权资产（IFRS 16）
IAS 1-Presentation of Financial Statements	财务报表列报
IAS 16-Property, Plant and Equipment (PP&E)	不动产、厂房和设备
IFRS 9-Financial Instruments	金融工具
IAS 7-Statement of Cash Flows	现金流量表
IAS 37-Provisions, Contingent Liabilities and Assets	准备、或有负债和或有资产
IFRS 15-Revenue from Contracts with Customers	客户合同收入
IAS 38-Intangible Assets	无形资产
IFRS 16-Leases	租赁
IAS 12-Income Taxes	所得税
IFRS 13-Fair Value Measurement	公允价值计量
EBITDA-Earnings Before Interest, Taxes, Depreciation and Amortization	息税折旧摊销前利润
OCI-Other Comprehensive Income	其他综合收益
PP&E-Property, Plant and Equipment	不动产、厂房和设备
FVOCI-Fair Value Through Other Comprehensive Income	公允价值计量且其变动计入其他综合收益
FVTPL-Fair Value Through Profit or Loss	公允价值计量且其变动计入损益
Hedge Accounting	套期会计
Cash Flow Hedge	现金流量套期
Functional Currency	功能货币
Materiality	重要性原则
Subsidiary	子公司
IAS	国际会计准则
IFRS	国际财务报告准则