会计英语常用词汇

Current assets流动资产 Monetary funds货币资金 Transaction settlement funds结算备付金 Loans to other banks拆出资金 Trading financial assets交易性金融资产 Notes receivable应收票据 Accounts Receivable应收账款 Prepayments预付款项 Insurance premium receivable应收保费 Reinsurance premium receivable应收分保账款 Reinsurance contract reserves receivable 应收分保合同准备金 Interests receivable应收利息 Dividends receivable应收股利 Other receivables其他应收款 Buying and selling back financial assets买入反售金融资产 Inventories存货 Non current assets due within one year一年到期的非流动资产 Other current assets其他流动资产 Total current assets流动资产合计 Non current assets非流动资产 Loans and advances发放贷款及垫款 Available for sale financial assets可供出售金融资产 Held to maturity investments持有至到期投资 Long term accounts receivable长期应收款 Long term equity investment长期股权投资 Investment real estates投资性房地产 Fixed assets固定资产 Construction In Progress在建工程 Project materials工程物资 Disposal of fixed assets固定资产清理 Productive biological assets生产性生物资产 Oil gas assets油气资产 Intangible assets无形资产 R D expenses开发支出 Goodwill商誉 Long term prepaid expenses长期待摊费用 Deferred income tax assets递延所得税资产 Other non current assets其他非流动资产 Total non current assets非流动资产合计 Total assets 资产总计 Current liabilities流动负债 Short Term borrowings短期借款 Borrowings from central bank央行借款 Receipt of deposits and deposits from other banks 吸收存款及同业存放 Loans from other banks拆入资金 Trading financial liabilities交易性金融负债 Notes payable应付票据 Accounts payable应付账款 Advance receipts预收款项 Funds from selling out and repurchasing financial assets 卖出回购金融资产款 Fees and commissions payable应付手续费及佣金 Employee compensation payable应付职工薪酬 Taxes payable应交税费 Interests payable应付利息 Dividend payable应付股利 Other payables其他应付款 Reinsured accounts payable应付分保账款 Reserves for insurance contract保险合同准备金 Funds from securities trading agency代理买卖证券款 Funds from underwriting securities agency代理承销证券款 Non current liabilities due within one year一年内到期的非流动 负债 Other current liabilities其他流动负债 Total current liabilities流动负债合计 Long term loan长期借款 Bonds payable应付债券 Long Term account payable长期应付款 Special payable专项应付款 Estimated liabilities 预计负债 Deferred income tax liabilities递延所得税负债 Other non current liabilities其他非流动负债 Total non current liabilities非流动负债合计 Total liabilities负债合计 Owners equity or shareholders equity 所有者权益 股东权益 paid in capital or share capital 实收资本 股本 Capital public reserves资本公积 Treasury stock库存股 Special reserves 专项储备 Surplus public reserves盈余公积 General risk reserves一般风险准备 Undistributed profits未分配利润 Foreign currency translation differences外币报表折算差额 Total equity attributable to the parent 归属于母公司所有者 company owners权益合计 Minority equity少数股东权益 Total owners equity Liabilities and total owners equity 负债和所有者权益总 计 Income Statement Total revenues from operating activities 营业总收入 operating income营业收入 Interest incomes利息收入 Earned insurance premium已赚保费 Incomes from fees and commissions手续费及佣金收入 Total costs for operating activities营业总成本 Operating cost营业成本 Interest expenses利息支出 Fee and commission expenses手续费及佣金支出 Refunded premiums退保金 Net claims paid赔付支出净额 Net change in insurance contract reserves 提取保险合同准备金 净额 Policy dividend payment保单红利支出 Reinsured expenses分保费用 Business taxes and extras营业税金及附加 Marketing expenses销售费用 Administrative expenses管理费用 Financial Expenses财务费用 Asset impairment losses资产减值损失 Incomes from change in fairvalue for losses 公允价值变动收益 损 失以 号填列 Investment Income for losses 投资收益 损失以 号 填列 Investment income of joint venture and partnership 对联营企业和合营企 业的投资收益 Foreign exchange gains for losses 汇兑收益 损失以 号 填列 Operating Profit for losses 营业利润 亏损以 号 填列 Non operating income营业外收入 Non operating expenses营业外支出 disposal losses on non current assets非流动资产处置损失 Total Profits for total losses 利润总额 亏损总额以 号填列 Income tax expenses所得税费用 Net profits for net losses 净利润 净亏损以 号 填列 Net profits attributable to the parent company owners 归属于母公司所有者 的净利润 Minority interest income少数股东损益 Earnings per share 每股收益 Basic earnings per share基本每股收益 Diluted earnings per share稀释每股收益 Other Comprehensive Income其他综合收益