会计专业术语中英文对照

流动资产： CURRENT ASSETS: 货币资金 Cash 结算备付金 Provision of settlement fund 拆出资金 Funds lent 交易性金融资产 Financial assets held for trading 应收票据 Notes receivable 应收账款 Accounts receivable 预付款项 Advances to suppliers 应收保费 Insurance premiums receivable 应收分保账款 Cession premiums receivable 应收分保合同准备金 Provision of cession receivable 应收利息 Interests receivable 其他应收款 Other receivable 买入返售金融资产 Recoursable financial assets acquired 存货 Inventories 其中：原材料 Raw material 库存商品 Stock goods 一年内到期的非流动资产 Non-current assets maturing within one year 其他流动资产 Other current assets流动资产合计 TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS 发放贷款及垫款 Loans and payments on behalf 可供出售金融资产 Available-for-sale financial assets 持有至到期投资 Held-to-maturity investments 长期应收款 Long-term receivables 长期股权投资 Long-term equity investments 投资性房地产 Investment real estates 固定资产原价 Fixed assets original cost 减：累计折旧 Less:Accumulated depreciation 固定资产净值 Fixed assets-net value 减：固定资产减值准备 Less:Fixed assets impairment provision 固定资产净额 Fixed assets-net book value 在建工程 Construction in progress 工程物资 Construction supplies 固定资产清理 Fixed assets pending disposal 生产性生物资产 Bearer biological assets 油气资产 Oil and natural gas assets 无形资产 Intangibel assets 开发支出 Research and development costs 商誉 Goodwill 长期待摊费用 Long-term deferred expenses 递延所得税资产 Deferred tax assets 其他非流动资产 Other non-current assets 其中：特准储备物资 Physical assets reserve specifically authorized 非流动资产合计 TOTAL NON-CURRENT ASSETS流动负债：CURRENT LIABILITIES: 短期借款 Short-term borrowings 向中央银行借款 Borrowings from central bank 吸收存款及同业存放 Deposits from customers and interbank 拆入资金 Deposit funds 交易性金融负债 Financial assets held for liabilities 应付票据 Notes payable 应付账款 Accounts payable 预收款项 Advances from customers 卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement 应付手续费及佣金 Handling charges and commissions payable 应付职工薪酬 Employee benefits payable 其中：应付工资 Including:Accrued payroll 应付福利费 Welfare benefits payable 其中：职工奖励及福利基金 Including:Staff and workers bonus and selfare 应交税费 Taxes and surcharges payable 其中：应交税金 Including:Taxes payable 应付利息 Interests payable 其他应付款 Other payables 应付分保账款 Cession insurance premiums payable 保险合同准备金 Provision for insurance contracts 代理买卖证券款 Funds received as agent of stock exchange 代理承销证券款 Funds received as stock underwrite 一年内到期的非流动负债 Non-current liabilities maturing within one year 其他流动负债 Other current liablities流动负债合计 TOTAL CURRENT LIABILITIES:非流动负债：NON-CURRENT LIABILITIES: 长期借款 Long-term loans 应付债券 Debentures payable 长期应付款 Long-term payables 专项应付款 Specific payable 预计负债 Accrued liabilities 递延所得税负债 Deferred tax liabilities 其他非流动负债 Other non-current liablities 其中：特准储备基金 Authorized reserve fund非流动负债合计 TOTAL NON-CURRENT LIABILITIES:负 债 合 计 TOTAL LIABILITIES所有者权益（或股东权益）： OWNERS(OWNERS)/SHAREHOLDERS EQUITY 实收资本（股本） Registered capital 国家资本 National capital 集体资本 Collective capital 法人资本 Legal persons capital 其中：国有法人资本 Including:State-owned legal persons capital 集体法人资本 Collective legal persons capital 个人资本 Personal capital 外商资本 Foreign businessmens capital 减：已归还投资 Less:Returned investment 实收资本（或股本）净额 Registered capital-net book value 资本公积 Capital surplus 减：库存股 Treasury stock 专项储备 Special reserve 盈余公积 Surplus reserve 其中：法定公积金 Including:Statutory accumulation reserve 任意公积金 Discretionary accumulation 储备基金 Reserved funds 企业发展基金 Enterprise expension funds 利润归还投资 Profits capitalised on retum of investments 一般风险准备 Provision for normal risks 未分配利润 Undistributed profits 外币报表折算差额 Exchange differences on translating foreign operations 归属于母公司所有者权益合计 Total owners equity belongs to parent company 少数股东权益 Minority interest所有者权益合计 TOTAL OWNERS EQUITY 负债及所有者权益总计 TOTAL LIABILITIES & OWNERS EQUITY一、营业总收入 OVERALL SALES 其中：营业收入 Including:Sales from operations 其中：主营业务收入 Including:sales of main operations 其他业务收入 Income from other operations 利息收入 Interest income 已赚保费 Insurance premiums earned 手续费及佣金收入 Handling charges and commissions income 二、营业总成本 OVERALL COSTS 其中：营业成本 Including: Cost of operations 其中：主营业务成本 Including:Cost of main operations 其他业务成本 cost of other operations 利息支出 Interest expenses 手续费及佣金支出 Handling charges and commissions expenses 退保金 Refund of insurance premiums 赔付支出净额 Net payments for insurance claims 提取保险合同准备金净额 Net provision for insurance contracts 保单红利支出 Commissions on insurance policies 分保费用 Cession charges 营业税金及附加 Sales tax and additions 销售费用 Selling and distribution expenses 管理费用 General and administrative expenses 其中：业务招待费 business entertainment 研究与开发费 research and development 财务费用 Financial expenses 其中：利息支出 Interest expense 利息收入 Interest income 汇兑净损失（净收益以“-”号填列） Gain or loss on foreign exchange transactions (less exchange gain) 资产减值损失 Impairment loss on assets 其他other 加：公允价值变动收益（损失以“-”号填列） Plus: Gain or loss from changes in fair values(loss expressed with -) 投资收益（损失以“-”号填列）Investment income(loss expressed with -) 其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates(loss expressed with -) 汇兑收益（损失以“-”号填列） Gain or loss on foreign exchange transactions s(loss expressed with -)三、营业利润（亏损以“”号填列） PROFIT FROM OPERATIONS 加：营业外收入 Plus: Non-operating profit 其中：非流动资产处置利得 Gains from disposal of non-current assets 非货币性资产交换利得 Gains from exchange of non-monetary assets 政府补助 Government grant income 债务重组利得 Gains from debt restructuring 减：营业外支出 Less:Non-operating expenses 其中：非流动资产处置损失 Including:Losses from disposal of non-current assets 非货币性资产交换损失 Losses from exchange of non-monetary assets 债务重组损失 Losses from debt restructuring四、利润总额（亏损总额以“”号填列） PROFIT BEFORE TAX (LOSS EXPRESSED WITH -)