Section A1 Financial statement

I. balance sheet
deferred tax assets arising from interperiod tax allocation
递延所得税资产
assets vs. liability
resources vs. financing
inflow vs. outflow
capital lease 融资租赁
pension obligation 养老金负债
deferred tax liability arising from interperiod tax allocation
递延所得税负债
obligation under warranty
保修（担保）责任
deferred revenue
递延收益
equity = net assets
treasury stock （not applicable in China，一旦回购，则retire 注销 - as per 中国证券法）
库存股
additional paid-in capital (amount received in excess of par value)
资本公积
OCI - other comprehensive income 其他综合收益 （4 items）
comprehensive income 全面收益（from income）
unrealized increases / decreases in the market value of investments in available-for-sale securities 因为是unrealized, 所以不能放在income里
反之，net income是realized gain / loss
II. income statement
per US GAAP, earnings per share has be disclosed in addition to net income.
transactions not included in income statement:
prior-period adjustment 前期调整