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Item 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

Corridor Cost of sales method Acceptable under IFRSs Accountability of management Accounting Accounting and Reporting by Retirement Benefit Plans Accounting estimate Accounting for Government Grants and Disclosure of Government Assistance accounting for inventories Accounting for Investments in Associates Accounting income Accounting model Accounting period Accounting Policies, Changes in Accounting Estimates and Errors Accounting policy Accounting principle Accounting profit Accounting record Accounting treatment Accounts receivable Accrual basis Accrual basis of accounting Accrued liabilities Accumulated (amortisation, interest, profit or loss) Accumulated profit or loss Accumulating compensated absences Achieve comparability acquired entity acquired goodwill

Term in English
[Amount] recoverable

Term in Chinese () () ()() ()

Item 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64
Acquiree Acquirer Acquisition

Term in English
acquired in a business combination

Term in Chinese / () / /

acquisition date Active market active use actively marketed Actuarial assumptions Actuarial gains and losses Actuarial present value of promised retirement benefits Actuarial valuation Actuarial valuation method Additional comparative information Additional consideration additional disclosure Adjustments for consolidation procedures Adjusted weighted-average shares Adjusting event [after the balance sheet date] adjustment Administrative expenses Admission fees Advance adverse economic consequences adverse event After-tax amount Agency Aggregate Aggregation Agreement date Agricultural activity Agricultural produce Agriculture Allocation

Item 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97
Allowance

Term in English
allowance account Allowed alternative treatment American share option Amortisation Amortisation method Amortisation period Amortised cost Amortised cost of a financial asset or financial liability amount of inventories amount payable Amount per share Amounts recognised [in the balance sheet and income statement] Analysis Annual leave Annual periods annuitant annuitisation annuity Antidilution Antidilutive Appendix Application of Requirements application supplement appraisal Arms length transaction Asking price Assess Asset asset exchange transactions Assets acquired Assets held by a long-term employee benefit fund assets retired from active use

Term in Chinese

/ () / /

Item 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133
Associate Audit report

Term in English

Term in Chinese

Authorise [financial statements for issue] Available-for-sale financial assets Balance sheet Balance sheet date Balance sheet liability method Bank Bank overdraft Bankruptcy bargain purchase Basic earnings per share basis adjustment Basis for Conclusions basis point Benchmark treatment beneficial contracts Benefit Benefit obligation Benefit to users Best estimate Bias Bid bonds Bid price bid-ask spread Binding sale agreement binomial Biological asset Biological transformation Black-Scholes-Merton formula Board of directors Bonus issue Bonus plan book of contracts Book value Borrowing costs

() / / / Black-Scholes-Merton

Item 134 135 136 137 138 139


business

Term in English
Bottom-up test Business combination business combination involving entities or businesses under common control Business Combinations Business Combinations Date of Exchange and Fair Value of Equity Instruments

Term in Chinese

140

Business Combinations - Classification either as Acquisitions or Unitings of Interests

141

Business Combinations - Subsequent Adjustment of Fair Values and Goodwill Initially Reported

142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162

Business segment Business unit Buying segment By-product Call options Callable Cap cap and trade scheme Capital capital appreciation Capital asset pricing model Capital contribution Capital expenditure Capital gain Capital maintenance Capital maintenance adjustment Capitalisation Capitalisation of interest capped interest rate Carried at cost Carry forward

Item 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195
Cash Cash basis

Term in English
Carrying amount

Term in Chinese () / / / A

Cash equivalents Cash flow cash flow hedge Cash flow risk Cash flow statement = Statement of cash flows Cash Flow Statements Cash generating unit Cash inflow Cash on hand Cash outflow Cash payments cash price equivalent Cash proceeds cash surrender value cash-settled share option cash-settled share-based payment transaction Catastrophe bond catastrophe provisions cedant Certificates of deposit Cessation (of capitalisation) Chief executive officer Claim Class A preference share Class of assets class of financial asset class of property, plant and equipment Classification Classification of Financial Instruments Contingent Settlement Provisions classification of inventory

Item 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228

Term in English
clean-up call close members of the family of the individual Closing market prices Closing rate collar Collateral Collateralised (asset, borrowing) Collectability Collection collective marks collective power combined instrument Commencement commencement of the lease term commercial loans commercial paper facilities commercial substance commercially viable quantities of mineral resources Commission Commitment Commodity Comparability Comparability over time Comparable interim period Comparative balance sheet Comparative information Compensated absences complementary assets Completeness compliance period Compliance with International Accounting Standards Component Compound financial instruments

Term in Chinese / () () / / ()/ ()

Item 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245

Term in English
Compound instrument Concentration of (credit etc) risk confidence level configuration of the cash flows Consequential amendment consideration Consistency - Alternative Methods Consistency - Capitalisation of Borrowing Costs Consistency - Different Cost Formulas for Inventories Consolidated and Separate Financial Statements Consolidated balance sheet Consolidated financial statements Consolidated Financial Statements and Accounting for Investments in Subsidiaries Consolidated group Consolidation consolidation adjustments Consolidation and Equity Method Potential Voting Rights and Allocation of Ownership Interests

Term in Chinese () /

246 247 248 249 250 251 252 253 254 255 256 257 258

Consolidation purposes ConsolidationSpecial Purpose Entities Construction contract Construction Contracts Constructive obligation Contingency Contingent asset Contingent liability Contingent rent contingent settlement provision Contingent share agreement Contingently issuable shares continuing involvement

Item 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291
Contract

Term in English
Continuing operations Contracts that may be settled in (ordinary) shares or cash Contractual arrangement contractual cash flows contractual maturity analysis contractual obligation contractual rights Contribution contributor control Control (of an asset) Control (of an enterprise) Control number controlled entity convenience translation Convergence Conversion option Convertible bonds Convertible debt Convertible instruments Convertible preference share co-operative Copyright core goodwill Corporate assets Cost Cost formula Cost method cost model Cost of an acquisition Cost of an asset acquired in exchange or part exchange for dissimilar asset Cost of an asset acquired in exchange or part exchange for similar asset

Term in Chinese () / ()/ / () () /

Item 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327

Term in English
Cost of an investment Cost of conversion Cost of inventories Cost of Inventories of a Service Provider Cost of purchase Cost plus contract Cost recovery approach Cost-based measurement Cost-plus method costs of conversion Costs of disposal Costs of Modifying Existing Software costs to sell counterparty country of incorporation or residence coupon credit derivative default product credit enhancements credit exposures Credit facilities credit insurance contract credit quality Credit risk credit spread Creditors Creditworthiness criteria for recognising cross-reference CTDs Cumulative preference dividends Cumulative Translation Differences Currency risk Currency translation Currency units Current asset Current cost

Term in Chinese / / /

10

Item 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362

Term in English
Current cost approach Current investment Current liabilities Current service cost Current tax Curtailment cushions customer list database Date of acquisition date of exchange Date of transition to IFRS Dealing securities death benefit Debt Debt instrument Debt securities Decision tree Decision-useful information decommissioning decommissioning costs decommissioning funds decommissioning obligations decommissioning, restoration and environmental rehabilitation funds Deductible temporary difference Deemed cost Defer Deferral method deferred acquisition costs Deferred tax Deferred tax assets deferred tax income Deferred tax liabilities Defined benefit liability Defined benefit obligation

Term in Chinese / / / /

11

Item 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394
of)

Term in English
Defined benefit obligation (present value Defined benefit plans Defined contribution plans Demand deposits demand feature Demerger Demonstrably committed deposit accounting deposit component Depreciable amount Depreciable assets depreciated replacement cost approach Depreciation Depreciation methods Derecognise (a financial instrument) Derecognition Derivative derivative features Derivative financial instruments designated and effective hedging instrument determination of cost Determining whether an Arrangement contains a Lease Development Development costs Diluted earnings per share Dilution Dilutive effect Dilutive potential ordinary shares diminishing balance method direct insurance contract Direct labour Direct method of reporting cash flows from operating activities

Term in Chinese () () () /

12

Item 395 396 397 398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428

Term in English
direct operating expenses directly attributable Directors disaggregated information Disclose Disclosure Disclosure and Presentation Disclosure of government assistance disclosure requirement Disclosures in the Financial Statements of Banks and Similar Financial Institutions DisclosureService Concession Arrangements Discontinued (operations) Discontinuing operation Discount rate discounted basis Discounting discretionary participation feature Disposal consideration disposal group disposal plan disposal transaction dissenting opinion Dividend yield Dividends domain name doubtful debts Downstream transactions dual listed corporation dual trigger contract Earlier application is encouraged Earnings Earnings - diluted Earnings contingency Earnings per Share

Term in Chinese ()

13

Item 429

Term in English
Earnings Per Share - Financial Instruments and Other Contracts that May Be Settled in Shares

Term in Chinese / / /

430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450 451 452 453 454 455 456

Economic benefits economic decision-making needs of users Economic life Effect of assumed conversions Effective date Effective interest method effective interest rate Effects of Changes in Foreign Exchange Rates Elements of cost of exploration and evaluation assets Eligible for capitalisation Elimination of Unrealised Profits and Losses on Transactions with Associates Embedded derivative emission rights Employee benefits Employee share ownership plan employee share purchase plan Employee turnover rates employees and others providing similar services Employer payroll taxes and insurance contributions Enactment enforcement of covenants Enhanced Disclosure Enterprise traded Entity entity-specific value environmental obligations

Enterprises whose shares are (not) publicly ()

14

Item 457 458 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 477 478 479 480 481 482 483 484 485 486
Equity

Term in English
equalisation provisions Equity - Costs of an Equity Transaction equity accounted investment Equity Accounting Method - Recognition of Losses equity balances Equity capital Equity compensation benefits(=Stock (=Share) compensation benefits) Equity compensation plans (=Share (=Stock) compensation plans) Equity component equity holders equity index Equity instrument equity instrument granted equity interests equity issue Equity method Equity securities equity-settled share-based payment transaction estimated costs estimated future cash flows European share option Evaluating the Substance of Transactions Involving the Legal Form of a Lease Event-driven fair value measurements Events After the Balance Sheet Date Events occurring after the balance sheet date evidence of impairment Exchange difference Exchange of assets Exchange rate

Term in Chinese (()) (()) () / ()

15

Item 487 488 489 490 491 492 493 494 495 496 497 498 499 500 501 502 503 504 505 506 507 508 509 510 511 512 513 514 515 516 517 518 519 520

Term in English
exchange transaction Executory contract Exemptions Exercise date Exercise of rights Exercise price existing liability Expected value Expenditure Expenses experience account Experience adjustments Expiry date Explicit and unreserved statement of compliance exploration and evaluation assets exploration and evaluation expenditures Exploration for and Evaluation of Mineral Resources Exposure draft expropriation of major assets Extraordinary items Face (of Financial Statements or Notes) Fair presentation Fair value fair value hedge Fair value measurement Faithful representation Fees Fellow subsidiary Fidelity bonds fiduciary activities FIFO FIFO formula Finance lease Finance lease obligations

Term in Chinese / / () / / / (income)/ () / / () () /

16

Item 521 522 523 524 525 526 527 528 529 530 531 532 533 534 535 536 537 538 539 540 541 542 543 544 545 546 547 548 549 550 551

Term in English
Financial asset financial asset or financial liability at fair value through profit or loss Financial asset or liability held for trading Financial capital financial conglomerate Financial guarantee Financial institution Financial instruments Financial Instruments: Disclosure and Presentation Financial Instruments: Recognition and Measurement Financial liability Financial performance Financial position Financial reporting Financial Reporting in Hyperinflationary Economies Financial Reporting of Interests in Joint Ventures Financial review financial risk Financial statements Financial year-to-date basis Financing activities Financing device Finished good Firm commitment firm purchase commitment firm sales contracts First IFRS financial statements first-in, first-out First-time adopter First-time adoption First-time Adoption of International

Term in Chinese

17

Item 552 553 554 555 556 557 558 559 560 561 562 563 564 565 566 567

Term in English
Financial Reporting Standards First-time Application First-Time Application of IASs as the Primary Basis of Accounting Fixed asset fixed coupon rate Fixed price contract Fixed production overheads flat yield curve Floating rate Floor Forecast forecast transaction Foreign currency foreign currency derivatives Foreign currency transaction Foreign entity Foreign Exchange - Capitalisation of Losses Resulting from Severe Currency Devaluations

Term in Chinese /

568 569 570 571 572 573 574 575 576 577 578 579 580 581

Foreign exchange contract Foreign Exchange Rates Foreign operation Forgivable loans Forward contract forward repurchase agreement Framework Framework for the Preparation and Presentation of Financial Statements Franchise fee Function of expense functional currency Fundamental errors Fundamental Errors and Changes in Accounting Policies Funding

/ /

18

Item 582 583 584 585 586 587 588 589 590 591 592 593 594 595 596 597 598 599 600 601 602 603 604 605 606 607 608 609 610 611 612 613 614 615

Term in English
Future cash flow Future economic benefit Futures contract GAAP Gain on disposal Gains General purchasing power approach general recognition principle Geographical segments Going concern Goodwill governing board governing body governing charter Government Government assistance Government AssistanceNo Specific Relation to Operating Activities Government grants government guarantee grant date Grants related to assets Grants related to income Gross investment in the lease Gross margin Gross profit Group Group administration (employee benefit) plans group insurance contract Group of assets Group of biological assets Grouping of assets Guarantee guarantee fund Guaranteed residual value

Term in Chinese / / ()

19

Item 616 617 618 619 620 621 622 623 624 625 626 627 628 629 630 631 632 633 634 635 636 637 638 639 640 641 642 643 644 645 646 647 648 649 650
Harmonise Harvest

Term in English

Term in Chinese

Hedge accounting Hedge effectiveness Hedged item Hedging Hedging instrument Hedging relationship Hedging reserve held for resale Held for trading Held-to-maturity investment highly probable Hire-purchase contract Historical cost historical loss experience Historical summaries Holding company Host contract host instrument hybrid instrument Hyperinflation Hyperinflationary economies IAS IASC IASC Foundation Constitution IASCF Identifiable asset IFAC IFRIC IFRS IFRS-compliant Impairment Impairment loss Impairment of Assets

() /

20

Item 651 652 653 654 655 656 657 658 659 660 661 662 663 664 665 666 667 668 669 670 671 672 673 674 675 676 677 678 679 680 681

Term in English
Impairment test Implementation Guidance Import duties impracticability exemption impracticable Imputed rate of interest in the money Inception of the Lease Incidental income incidental operations Income Income approach Income statement = Statement of income Income tax income tax expense Income Taxes Income TaxesChanges in the Tax Status of an Enterprise or its Shareholders Income TaxesRecovery of Revalued Non-Depreciable Assets Increasing Rate Preference Shares Incremental share Indicator [of impairment] Indirect method of reporting cash flows from operating activities individual asset individual financial statements Induced conversion Industry segments Inflation Information Reflecting the Effects of Changing Prices initial classification Initial Direct Costs Initial disclosure event (for a discontinuing operation)

Term in Chinese / () ()

21

Item 682 683 684 685 686 687 688 689 690 691 692 693 694 695 696 697 698 699 700 701 702 703 704 705 706 707 708 709 710 711 712 713 714 715 716 717

Term in English
Initial measurement Initial public offering Initial recognition in-substance defeasance insurable interest Insurance agency commissions insurance assets Insurance company Insurance contract Insurance Contracts Insurance enterprise insurance liability insurance obligations insurance risk insurance swaps insured event insurer Intangible asset Intangible Assets Intangible AssetsWeb Site Costs integral foreign operation Interest Interest cost (for an employee benefit plan) Interest rate implicit in a lease interest rate implicit in the lease Interest rate risk interest rate strip Interest rate swap interest-only strip Interests in Joint Ventures Interim financial report Interim Financial Reporting interim financial statements Interim period internal rate of return internal risk transfer

Term in Chinese / / ()

22

Item 718 719 720 721 722 723 724 725 726 727 728 729 730 731 732 733 734 735 736 737 738 739 740 741 742 743 744 745 746 747 748 749

Term in English
Internally generated Internally generated goodwill International Accounting Standard International Accounting Standards Committee International Accounting Standards Committee Foundation International Federation of Accountants International Financial Reporting Interpretations Committee International Financial Reporting Standard intragroup intrinsic value Introduction of the Euro Inventories investee Investing activities Investment investment contract Investment enterprise investment grade Investment performance Investment Property Investment securities Investment tax credits investment-linked insurance funds Investments in Associates Investor Investor in a joint venture investor-owned entity Involuntary liquidation irrevocable commitments Issued capital issued shares issuing entity

Term in Chinese / / / / / /

23

Item 750 751 752 753 754 755 756 757 758 759 760 761 762 763 764 765 766 767 768 769 770 771 772 773 774 775 776 777 778 779 780 781 782 783
Item

Term in English
Item by item basis item of inventory Joint control Joint venture Joint Working Group Jointly Controlled EntitiesNon-Monetary Contributions by Venturers Jointly controlled entity jurisdiction key management personnel last-in, first-out Lease Lease term leaseback Leased assets leasehold interest Leases Legal entity Legal merger Legal obligation legal parent legal rights legal subsidiary Legally enforceable right Legislative requirement Lender Lessee lessee's incremental borrowing rate of interest Lessor Letters of credit leveraged written option Liabilities assumed Liability Liability component

Term in Chinese

/ / / /

24

Item 784 785 786 787 788 789 790 791 792 793 794 795 796 797 798 799 800 801 802 803 804 805 806 807 808 809 810 811 812 813 814 815 816 817 818
Licence fee

Term in English
liability issue Licensing agreement life-contingent annuity LIFO Line item Line of business Liquid assets Liquidity liquidity presentation Liquidity risk Litigation settlements Loan loan asset loan commitment Loans and advances loans and receivables Loans and receivables originated by the enterprise loans payable loans payable in default Long-term employee benefits Long-term investment loss event Loss per share loss recognition test Losses Majority interest Management management commentary Margin market condition Market price market rate of interest Market risk Market value

Term in Chinese / / / / /

25

Item 819 820 821 822 823 824 825 826 827 828 829 830 831 832 833 834 835 836 837 838 839 840 841 842 843 844 845 846 847 848 849
Marketable mask works

Term in English

Term in Chinese ()/ / / / / / () ( )

Master netting arrangement Matching of costs with revenues Material adjustments material errors material omissions Materiality Matrix approach Matrix presentation Maturity maturity value Measurement Measurement bases measurement date measurement or recognition inconsistency Measuring interim income tax expense members shares Members Shares in Co-operative Entities and Similar Instruments Membership fees merchandise Merger method of accounting minerals and mineral products Minimum lease payments Minority interest Mismatch misstatement mitigating device Monetary asset Monetary items (monetary assets; monetary financial assets and financial liabilities; monetary financial instruments)

850

Monitor compliance

26

Item 851 852 853 854 855 856 857 858 859 860 861 862 863 864 865 866 867 868 869 870 871 872 873 874 875 876 877

Term in English
mortality risk Multi-employer (benefit) plans Multi-employer plans (for an employee benefit plan) multiple embedded derivatives mutual cooperative entity mutual entity mutual fund mutual insurance company National requirements Nature of expense method Negative goodwill Negotiable paper net assets Net basis net disposal proceeds net exchange differences net identifiable assets Net income Net investment in a foreign entity net investment in a foreign operation Net investment in a lease Net loss Net monetary position Net position Net profit Net profit or loss [for the period] Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies

Term in Chinese () () / / ()/ ()

878 879 880 881 882 883

Net realisable value Net selling price Net settlement = Settle net Neutrality newly acquired asset next most senior parent

27

Item 884 885 886 887 888 889 890 891 892 893 894 895 896 897 898 899 900 901 902 903 904 905 906 907 908 909 910 911 912 913 914 915 916
sheet date]

Term in English
Non-adjusting event [after the balance non-bank financial service firm Non-cancellable lease Non-cash transactions non-coterminous year-ends non-current assets Non-current Assets Held for Sale and Discontinued Operations non-derivative non-derivative contract Non-discretionary employee profit-sharing plan Non-discretionary payments non-financial assets Non-linearities Non-marketable securities Non-monetary asset Non-monetary government grants non-redeemable non-refundable purchase taxes Normal capacity of production facilities notes (receivable/payable) Notional amount notionally restated Objective Obligating event Obligation obligations for removal and restoration observable (benchmark) interest rate observable markets observed (benchmark) interest rate observed market price Obsolescence Offer price Offset

Term in Chinese () () (/ ) / () () / /

28

Item 917 918 919 920 921 922 923 924 925 926 927 928 929 930 931 932 933 934 935 936 937 938 939 940 941 942 943 944 945 946 947 948 949 950 951
Offsetting

Term in English /
Onerous contract Opening balance Opening IFRS balance sheet Operating activities Operating cycle Operating lease Operating LeasesIncentives Option option contract option pricing model Ordinary activities ordinary course of business Ordinary share Original cost Originated loans and receivables Origination costs Other long-term other price risk out of the money Outright sale outsourcing arrangements Overheads over-the-counter market Owner-occupied property Owners' equity ownership interest Paid in capital parent parent-subsidiary relationship partially-owned subsidiary Participants [in a pension plan] Participating equity instruments Past business combination past due employee benefits

Term in Chinese / / () ()

29

Item 952 953 954 955 956 957 958 959 960 961 962 963 964 965 966 967 968 969 970 971 972 973 974 975 976 977 978 979 980 981 982 983 984 985 986
past event

Term in English
Past service cost Payables Pension Pension liability Pension scheme Percentage of completion method Performance (= Financial performance) performance conditions Period of service Period-certain annuity period-specific effects Perpetual debt instruments persistency bonus personnel phantom shares Physical capital Plan assets (of an employee benefit plan) plan commitment date pledged as collateral policyholder Pooling of interest method Portfolio Portfolio Hedge of Interest Rate Risk portfolio transfer position-taking institutions Post-employment benefit plans Post-employment benefits post-tax profit or loss post-vesting transfer restriction Potential ordinary share potential voting rights pre-combination Interpretations Committee

Term in Chinese (=) () / () () ()

Preface to International Financial Reporting () Preface to International Financial Reporting

30

Item
Standards

Term in English
preference dividend Preference share Premium Preparation and Presentation of Financial Statements preparers Prepayments Present obligation Present value Present value of a defined benefit obligation Presentation presentation currency Presentation of Financial Statements Previous GAAP Price earnings ratios Price index Price risk Primary Basis of Accounting primary economic environment Primary financial instruments Primary objective Primary reporting format principal-only strip Principles-based approach prior period error private entity Privatisation Pro forma Pro rata basis probability recognition criterion probable probable maximum loss product warranty obligations Production overheads

Term in Chinese / / / / / / /

987 988 989 990 991 992 993 994 995 996 997 998 999 1000 1001 1002 1003 1004 1005 1006 1007 1008 1009 1010 1011 1012 1013 1014 1015 1016 1017 1018 1019

31

Item 1020 1021 1022 1023 1024 1025 1026 1027 1028 1029 1030 1031 1032 1033
Profit

Term in English
production process Profit after tax Profit allowance Profit before tax Profit sharing Progress billing Progress payment prohibitions Projected unit credit method promissory notes property interest Property, Plant and Equipment Property, Plant and Equipment Compensation for the Impairment or Loss of Items

Term in Chinese / / / / / (/ )/

1034 1035 1036 1037 1038 1039 1040 1041 1042 1043 1044 1045 1046 1047 1048 1049 1050 1051

Property, Plant and Equipment - Major Inspection or Overhaul Costs Proportionate consolidation proportionate interest Proposed improvements Prospective application Provision Provision for loss provisional value Provisions, Contingent Liabilities and Contingent Assets proxy Prudence public entity Public securities markets publicly quoted entity published price Purchase consideration Purchase method purchase price

32

Item 1052 1053 1054 1055 1056 1057 1058 1059 1060 1061 1062 1063 1064 1065 1066 1067 1068 1069 1070 1071 1072 1073 1074 1075 1076 1077 1078 1079 1080 1081 1082 1083 1084 1085 1086 1087
Put option Puttable

Term in English
Purchased options

Term in Chinese (/ / ) / / () / ()

puttable instrument Qualify for recognition/derecognition Qualifying asset Qualifying insurance policy Qualitative characteristics quantitative disclosures quoted equity instrument Quoted market price rated and unrated credit exposures Realisable value Reasonable estimate reasonably possible reassessment rebates Rebuttable presumption Receivables recognised financial instruments Recognition recognition as an expense Recognition criteria Reconciliation reconciliation period Recoverability recoverable Recoverable amount Redemption redemption prohibition Refinancing Reformatted (IAS) regular way purchase or sale Regulator Reimbursement reinsurance contract

33

Item 1088 1089 1090 1091 1092 1093 1094 1095 1096 1097 1098 1099 1100 1101 1102 1103 1104 1105 1106 1107 1108 1109
Reinsurer

Term in English
Reinvestment of dividends Related parties Related Party Disclosures Related party transaction Relevance Reliability reliability exception reliable measurement test reload feature reload option Remeasurement Rendering of Services renewal rights Reorganisations repairs and maintenance Repayment Replacement cost of an asset repledge Reportable segment Reporting currency Reporting Currency - Measurement and

Term in Chinese / / / () / /

21 Presentation of Financial Statements Under 29 IAS 21 and IAS 29


Reporting Currency Translation from Measurement Currency to Presentation Currency

1110

1111 1112 1113 1114 1115 1116 1117 1118 1119

Reporting date Reporting enterprise reporting entity Reporting package Reporting period representational faithfulness Repurchase agreement Research Reserve

34

Item 1120 1121 1122 1123 1124 1125 1126 1127 1128 1129 1130 1131 1132 1133 1134 1135 1136 1137 1138 1139 1140 1141 1142 1143 1144 1145 1146 1147 1148 1149 1150 1151 1152

Term in English
residual cost residual interest Residual value Resolution of the IASBWithdrawal of IAS 15 by the Board Restatement Restructuring Restructuring provision Result Retail method Retail store chain Retained earnings retained profit Retirement benefit plans retroactive classification Retrospective application Return on investment Return on plan assets (of an employee benefit plan) Revaluation Revaluation reserve Revaluation surplus Revalued amount of an asset Revenue RevenueBarter Transactions Involving Advertising Services Reversal Reverse acquisition Reverse share split Revised (IAS) Rewards associated with a leased asset right of first refusal Right of set-off right to explore Rights issue Rights to Interests arising from

Term in Chinese 15 () () ()

35

Item

Term in English
Decommissioning, Restoration and Environmental Rehabilitation Funds

Term in Chinese

1153 1154 1155 1156 1157 1158 1159 1160 1161 1162 1163 1164 1165 1166 1167 1168 1169 1170 1171 1172 1173 1174 1175 1176 1177 1178 1179 1180 1181 1182 1183 1184 1185 1186

Risk Risk exposure risks and rewards of ownership Risks associated with a leased asset Roll back Roll forward Royalty Sale Sale and leaseback transaction SARs Scope Secondary segment information Securities Securitisation Segment Segment assets Segment expense Segment Reporting Segment result Segment revenue self-constructed asset Self-insurance selling price Sensitivity analysis separability separable assets separate financial statements separate liability separately identifiable Service cost service date service mark Servicing liabilities Servicing rights

/ /

36

Item 1187 1188 1189 1190 1191 1192 1193 1194 1195

Term in English
Set of financial statements Set-off, legal right of Settle net = Net settlement Settlement Settlement (of employee benefit obligations) Settlement date settlement date accounting settlement provision Settlement value

Term in Chinese ()/ ()/ () () () / ()/ ()/ () / ()/ () () / / /

1196 1197 1198 1199 1200 1201 1202 1203 1204 1205 1206 1207 1208 1209 1210 1211 1212 1213 1214 1215 1216 1217 1218

severally liable Share share appreciation rights share buy-back arrangements share call options Share capital Share Capital - Reacquired Own Equity Instruments (Treasury Shares) Share consolidation share option Share option plan Share premium Share split Share warrant Share-based Payment share-based payment arrangement share-based payment transaction Shareholder Shareholders' equity Short seller Short-term employee benefits SIC Significant influence Single product enterprise

37

Item 1219 1220 1221 1222 1223 1224 1225 1226 1227 1228 1229 1230 1231 1232 1233 1234 1235 1236 1237 1238 1239 1240 1241 1242 1243 1244 1245 1246 1247 1248 1249 1250 1251 1252
Sinking fund

Term in English
Social security Social security contribution Solvency SPE Special purpose entity specific identification of costs speculative grade Spin-off spot exchange rate stand-alone basis stand-alone derivative stand-alone entity Standard cost method stand-by credit facilities Standby letters of credit Standing Interpretation Committee start-up costs state-controlled entities Statement of cash flows = Cash flow statement Statement of changes in equity Statement of compliance with IFRSs Statement of income = Income statement Stewardship of management stock exchange listing Stop-loss straight debt straight-line method stress test subsequent gain Subsidiary Subsidies Substance over form Substantively enacted

Term in Chinese

/ / / ()

38

Item 1253 1254 1255 1256 1257 1258 1259 1260 1261 1262 1263 1264 1265 1266 1267 1268 1269 1270 1271 1272 1273 1274 1275 1276 1277 1278 1279 1280 1281 1282 1283 1284 1285 1286

Term in English
Superannuation scheme Superseded versions Supervisory non-management directors supplier supply agreement Surety bonds surrender option surrender values Swap contract swaption Syndication synthetic instrument Tainting take-or-pay contract Tangible asset tangible fixed asset Targeted exemptions Tax Tax base Tax base of an asset or liability tax benefit tax effects Tax expense (tax income) tax jurisdiction Tax liability Tax purposes Tax rate Taxable profit (tax loss) Taxable temporary difference taxation of extracting a mineral resource Temporary difference Tender offer Termination benefits

Term in Chinese / / () () /

technical feasibility and commercial viability

39

Item 1287 1288 1289 1290 1291 1292 1293 1294 1295 1296 1297 1298 1299 1300 1301 1302 1303 1304 1305 1306 1307 1308 1309 1310 1311 1312 1313 1314 1315 1316 1317 1318 1319 1320

Term in English
Tests goodwill for impairment The Effects of Changes in Foreign Exchange Rates Theoretical ex-rights value per share Time-weighting factor to 'manufacture' gains Top-down test total return swap Trade date trade date accounting Trade receivable trade secret Trading financial asset or liability held for trading trading gains and losses Transaction Transaction costs (financial instruments) transaction price Transfer Transferee Transferor Transitional liability (defined benefit plans) Translation difference translation method Translation of foreign currency translation of the financial statements translation to the presentation currency Transparency Treasury shares triggering event Trust activities Trustee two-class ordinary shares ultimate controlling party unallocated surplus Unamortised

Term in Chinese / () () / / ()

40

Item 1321 1322 1323 1324 1325 1326 1327 1328 1329 1330 1331 1332 1333 1334 1335 1336 1337 1338 1339 1340 1341 1342 1343 1344 1345 1346 1347 1348 1349 1350 1351 1352 1353 1354 1355
unbundle

Term in English
uncertain event Uncollectability unconditional prohibitions unconditional right to refuse redemption underlying asset underlying variable Understandability underwriting year undistributed earnings undrawn loan commitment Undue cost or effort Unearned finance income unearned premiums Unguaranteed residual value uniform accounting policies unit of account unit of production unit trust unit value Uniting of interests unit-linking feature Unquoted unquoted equity instruments unrecognised unrecognised financial instruments unsecured commercial loans Upstream transactions Useful life User [of financial statements] users Users of financial statements Valid expectation valuation valuation method

Term in Chinese / ()

41

Item 1356 1357 1358 1359 1360 1361 1362 1363 1364 1365 1366 1367 1368 1369 1370 1371 1372 1373 1374 1375 1376 1377 1378 1379 1380 1381 1382 1383 1384 1385 1386 1387 1388 1389 1390

Term in English
valuation technique Value added statement Value in use value-at-risk Variable production overheads Venturer vest Vested employee benefits vesting conditions vesting period voting rights Warrant Warranty warranty obligation wash sale wear and tear weather derivatives Weighted Average weighted average cost formula wholly-owned subsidiary willing parties work in progress Working capital worst-case scenario write off write-down Written option Year-to-date zero-cost interest rate collar zero-coupon government issues public-to-private service concession arrangement aggregation criteria build-operate-transfer capping mechanism Chief operating decision maker

Term in Chinese / / (/ ) /

42

Item 1391 1392 1393 1394 1395 1396 1397 1398 1399 1400 1401 1402 1403

Term in English
competitive harm exemption construction or upgrade services conversion factor country of domicile deferred policy acquisition costs fiduciary capacity grantor Group and Treasury Share Transactions historical waste intragroup payment arrangement level of serviceability Liabilities arising from Participating in a Specific MarketWaste Electrical and Electronic Equipment

Term in Chinese

Interim Financial Reporting and Impairment

1404 1405 1406 1407 1408 1409 1410 1411 1412 1413 1414 1415 1416 1417 1418 1419 1420 1421 1422 1423 1424

management approach Matrix form of organisation non-cash items not-for-profit organizations Operating decisions Operating Segments operator public accountability public sector Publish What You Pay campaign quantitative thresholds Reassessment of Embedded Derivatives rehabilitate-operate-transfer restricted shares risk of divergence Segment manager Service Concession Arrangement surrogate measure whole of life infrastructure customer loyalty programmes incentives

43

Item 1425 1426 1427 1428 1429 1430 1431


consensus judgement

Term in English
award credits

Term in Chinese () ()

accounting arbitrage allocation method customer relationship intangible assets The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

1432 1433 1434 1435 1436 1437 1438 1439 1440 1441 1442 1443 1444 1445 1446 1447 1448 1449 1450 1451 1452 1453 1454 1455 1456 1457 1458

minimum funding requirement refund or a reduction in future contributions surplus in the plan minimum funding contributions wind-up Onerous minimum funding requirements other comprehensive income Total comprehensive income Reclassification adjustments statement of financial position statement of comprehensive income end of the reporting period owner complete set of financial statements debt-to-adjusted capital ratio owner changes in equity non-owner changes in equity General purpose financial statements equal prominence Other components of equity property revaluation acquisition method contingent consideration deficit balance finders fees former subsidiary indemnification assets

44

Item 1459 1460 1461 1462 1463 1464 1465 1466 1467 1468 1469 1470 1471 1472 1473 1474 1475 1476 1477 1478 1479 1480 1481 1482 1483 1484 1485 1486 1487

Term in English
investment retained like transactions and events in similar circumstances loss of control multiple arrangements non-controlling interests obtaining or losing control owners partial disposal reacquired rights share-based payment awards Puttable Financial Instruments and Obligations Arising on Liquidation pro rata share of the net assets non-puttable ordinary shares Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate Plan to sell the controlling interest in a subsidiary Measurement of change Hedges of a Net Investment in a Foreign Operation intermediate or ultimate parent entity lower level parent higher level parent entity step-by-step method spot foreign exchange risk Agreements for the Construction of Real Estate to market individual units 'off plan' contractual completion accounting for revenue and associated expenses agreements in progress Eligible Hedged Items

Term in Chinese ()

foreign currency translation reserve (FCTR)

45

Item 1488 1489 1490 1491 1492 1493 1494 1495

Term in English
purchased option hedging instrument non-cash assets cash alternative non-reciprocal distributions of assets non-current assets (or disposal groups) as held for distribution to owners adjusting event after the reporting period amounts recognised [in the statement of financial position or in the statement of comprehensive income]

Term in Chinese () ( ) () () / () / /

Distributions of Non-cash Assets to Owners

1496 1497 1498 1499 1500 1501 1502 1503 1504 1505 1506 1507 1508 1509 1510 1511 1512 1513 1514

end of reporting period class of financial assets by class of financial asset comparative statement of financial position consolidated statement of financial position for consolidation purposes control (of an entity) discounted basis (on a) events after the reporting period investment entity non-adjusting event after the reporting period opening IFRS statement of financial position performance financial performance reformatted revised segment profit or loss entities whose debt or equity securities are publicly traded Net profit or loss for the period, Fundamental Errors and Changes in Accounting Policies

1515

Non-discretionary

46

Item 1516 1517 1518 1519 1520 1521 1522 1523 1524 1525 1526 1527 1528 1529 1530 1531 1532 1533 1534 1535 1536 1537 1538 1539 1540 1541 1542 1543 1544 1545 1546 1547 1548

Term in English
Transfers of Assets from Customers Outsourcing provider Ongoing access assessing control Financial Instruments: Presentation Group Cash-settled Share-based Payment Transactions Additional Exemptions for First-time Adopters Accounting policies Cash flows Change in accounting estimate Class of financial instruments Compensation Component of an entity Compound financial instrument Contingently issuable ordinary shares Fair value less costs to sell Financial guarantee contract First IFRS reporting period Funding (of post-employment benefits) Funding (of retirement benefits) Guaranteed benefits Guaranteed element Identifiable Incremental borrowing rate of interest (lessees) Liability adequacy test Material Monetary items Net assets available for benefits Options, warrants and their equivalents Ordinary equity holders Profit or loss Reinsurance assets Retrospective restatement

Term in Chinese / / ()/ () ()/ / ()/ / ()

47

Item 1549 1550 1551 1552 1553 1554

Term in English
State (employee benefit) plan Vested benefits Weighted average number of ordinary shares outstanding during the period Financial Instruments: Disclosures Changes in Existing Decommissioning, Restoration and Similar Liabilities Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies

Term in Chinese () 29 2 2 19

1555 1556 1557

Scope of IFRS 2 IFRS 2- Group and Treasury Share Transactions IAS 19- The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

1558

Classification of Rights Issues

48