Fixed assets 固定資產

　　Inventor y存貨

　　Long-term equity investment 長期股權投資

　　Investment property 投資性房地產

　　Biological assets 生物資產

　　Intangible assets 無形資產

　　Exchange of non-monetary assets 非貨幣性資產

　　Impairment of assets 資產減值

　　Employee compensation 員工薪酬

　　Enterprise annuity fund 企業年金基金

　　Share-based payment 股份支付

　　Debt restructurings 債務重組

　　Contingences 或有事項

　　Revenue 收入

　　Construction contracts 建造合同

　　Government grants 政府補助

　　Borrowing costs 借款費用

　　Income taxes 所得稅

　　Foreign currency translation 外幣折算

　　Business combination 企業合并

　　Lease 租賃

　　Recognition and measurement of financial instruments 金融工具確認和計量

　　Transfer of financial assets 金融資產轉移

　　Hedging 套期保值

　　Direct insurance contracts 原保險合同

　　Re-insurance contracts 再保險合同

　　Extraction of petroleum and natural gas 石油天然氣開采

　　Changes in accounting policies and estimates， and correction of errors 會計政策、會計估計變更和差錯更正

　　Events after the balance sheet date 資產負債表日后事項

　　Presentation of financial statements 財務報表列報

　　Cash flow statements 現金流量表

　　Interim financial reporting 中期財務報告

　　Consolidated financial statements 合并財務報表

　　Earnings per share 每股收益

　　Segment reporting 分部報告

　　Related party disclosure 關聯方披露

　　Presentation of financial instruments 金融工具列報