证监会财务会计金融证券词汇中英对照3

1、吸收投资收到的现金cash received from capital contributions稀释每股收益diluted earnings per share现金及存放小央银行款项cash and balances with central bank现金及现金等价物净增加额net increase in cash and cash equivalents现金及现金等价物余额balcince of cash and cash equivalents现金流量表项cash flow statement (abstract)向其他金融机构拆入资金净增加额net increase in placem

2、ents from other financial institutions向中央银行借款borrowings from central bank向中央银行借款净增加额net increase in borrowings from central bank销售费用marketing expenses销售商品和提供劳务收到的现金cash received from sales of goods and rendering of services衍生金融负债derivative financial liabilities衍生金融资产derivative financial assets业务及管理费

3、general and administrative expenses一般风险准备general risk provisions一般风险准备对所有者的分配general risk provisions _ appropriations to owners一般风险准备一股份支付计入所有者权益的金额general risk provisions _ amounts of share-based payments recognized in owners1 equity i般风险准备会计政策变更general risk provisions _ accounting policy changesi般

4、风险准备净利润general risk provisions _ net profit一般风险准备净利润和直接计入所有者权益的利得和损失_小计general risk provisions _ net profit and gains and losses recognized directly in owners1 equity _ subtotal一 般风险准备可供出售金融资产公允价值变动净额general risk provisions _ net increase and decrease of fair value of available-for-sale financial as

5、sets一般风险准备_可供出售金融资产公允价值变动净额一计入所有者权益的金额general risk provisions _ net increase and decrease of fair value of available-for-sale financial assets _ amounts recognized in owners' equity一般风险准备一可供出售金融资产公允价值变动净额一转入当期损益的金额general risk provisions _ net increase and decrease of fair value of available-for

6、-sale financial assets _ amounts transferred to gains and losses of the period一般风险准备_利润分配general risk provisions _ profit appropriation一-般风险准备利润分配一其他general risk provisions _ profit appropriation _ othersi般风险准备前期差错更正general risk provisions _ corrections of prior period errors一般风险准备_权益法下被投资单位其他所有者权益变

7、动的影响general risk provisions _ consequences of other owners* equity changes in invested units under equity method一般风险准备_所有者权益内部结转general risk provisions _ internal carry-forward of owners1 equity一般风险准备_所有者权益内部结转一其他general risk provisions _ internal carry-forward of owners1 equity _ others一般风险准备所有者投入和

8、减少资本general risk provisions _ capital paid in and reduced by owners一般风险准备所有者投入和减少资本一其他general risk provisions _ capital paid in and reduced by owners _ others一般风险准备_所有者投入资本general risk provisions _ capital paid in by owners一般风险准备提取一般风险准备general risk provisions _ appropriations to general risk provis

9、ions一般风险准备_提取盈余公积general risk provisions _ appropriations to surplus reserves-般风险准备现金流量套期工具公允价值变动净额general risk provisions _ net increase and decrease of fair value of cash flow hedging instrument i般风险准备现金流量套期工具公允价值变动净额计入被套期项目初始确认金额屮的金 额general risk provisions _ net increase and decrease of fair val

10、ue of cash flow hedging instrume nt _ amounts recog nized in initial recog nition amounts of hedged items 一般风险准备_现金流量套期工具公允价值变动净额一计入所有者权益的金额general risk provisions _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in owners* equity一般风险准备一现金流量套期工具公允价值变动净额一

11、转入当期损益的金额general risk provisions _ net increase and decrease of fair value of cash flow hedging instrument _ amounts transferred to gains and losses of the period 一般风险准备一一般风险准备弥补亏损general risk provisions _ general risk provisions for making up losses一般风险准备盈余公积弥补亏损general risk provisions _ surplus re

12、serves for making up losses一般风险准备盈余公积转增资本general risk provisions _ capitalized surplus reservesi般风险准备与计入所有者权益项目相关的所得税影响general risk provisions _ income tax consequences concerning items recognized in owners* equity- 般风险准备_增减变动金额general risk provisions _ increases and decreases一般风险准备_直接计入所有者权益的利得和损失g

13、eneral risk provisions _ gains and losses recognized directly in owners1 equityi般风险准备直接计入所有者权益的利得和损失一其他general risk provisions _ gains and losses recognized directly in owners* equity _ others 一般风险准备资本公积转增资本general risk provisions _ capitalized capital reserves一般风险准备项general risk provisions (abstrac

14、t)一年内到期的非流动负债non-current liabilities due within one year一年内到期的非流动资产non-current assets due within one year已赚保费earned premium应付保单红利policyholder dividend payable应付分保账款due to reinsurers应付股利dividend payable应付利息interest payable应付赔付款claims payable应付票据notes payable应付手续费及佣金handling charges and commission pay

15、able应付债券bonds payable应付账款accounts payable应付职工薪酬staff remuneration payables应交税费taxes payable实收资本(股本)paid-up capital (stock)国家资本national capital集体资本collective capital法人资本legal person's capital个人资本personal capital, individual capital外商资本foreign capital应收保费premium receivables应收代位追偿款subrogation recei

16、vables应收分保长期健康险责任准备金long-term reserves for health insurance receivable from reinsurers 法定公积金statutory public reserve fund企业发展基金enterprise development fund应收分保合同准备金reinsurance contract reserves receivable应收分保寿险责任准备金policyholders reserves for life insurance receivable from reinsurers利润归还投资profit capit

17、alized on return of investment应收分保未到期责任准备金unearned premium reserves receivables from reinsurers应收分保未决赔款准备金claim reserves receivable from reinsurers应收分保账款receivables from reinsurers应收股利dividend receivable应收利息interest receivable应收票据notes receivable应收账款accounts receivable盈余公积surplus reserves盈余公积对所有者的分配

18、surplus reserves _ appropriations to owners盈余公枳股份支付计入所有者权益的金额surplus reserves _ amounts of share-based payments recognized in owners' equity盈余公积会计政策变更surplus reserves _ accounting policy changes盈余公积净利润surplus reserves _ net profit盈余公积一净利润和直接计入所有者权益的利得和损失_小计surplus reserves _ net profit and gains

19、 and losses recognized directly in owners1 equity _ subtotal 盈余公积一可供岀售金融资产公允价值变动净额surplus reserves _ net increase and decrease of fair value of available-for-sale financial assets 盈余公积_可供出售金融资产公允价值变动净额一计入所有者权益的金额surplus reserves _ net increase and decrease of fair value of available-for-sale financi

20、al assets amounts recognized in owners* equity盈余公积可供出售金融资产公允价值变动净额_转入当期损益的金额surplus reserves _ net increase and decrease of fair value of available-for-sale financial assets amounts transferred to gains and losses of the period盈余公积利润分配surplus reserves _ profit appropriation盈余公积一利润分配一其他surplus reserv

21、es _ profit appropriation _ others盈余公积前期差错更正surplus reserves _ corrections of prior period errors盈余公积权益法下被投资单位英他所有者权益变动的影响surplus reserves _ consequences of other owners1 equity changes in invested units under equity method盈余公枳所有者权益内部结转surplus reserves _ internal carry-forward of owners1 equity盈余公积一

22、所有者权益内部结转一其他surplus reserves _ internal carry-forward of owners1 equity _ others盈余公积所有者投入和减少资本surplus reserves _ capital paid in and reduced by owners盈余公积一所有者投入和减少资本一其他surplus reserves _ capital paid in and reduced by owners _ others盈余公积一所有者投入资本surplus reserves _ capital paid in by owners盈余公积_提取一般风险

23、准备surplus reserves _ appropriations to general risk provisions盈余公积_提取盈余公积surplus reserves _ appropriations to surplus reserves盈余公积现金流量套期工具公允价值变动净额surplus reserves _ net increase and decrease of fair value of cash flow hedging instrument 盈余公积一现金流量套期工具公允价值变动净额_讣入被套期项目初始确认金额中的金额surplus reserves _ net i

24、ncrease and decrease of fair value of cash flow hedging instrument _ amounts recognized in initial recognition amounts of hedged items盈余公积现金流量套期工具公允价值变动净额计入所有者权益的金额surplus reserves _ net in crease and decrease of fair value of cash flow hedgi ng instrument _ amounts recognized in owners1 equity盈余公积一

25、现金流量套期工具公允价值变动净额_转入当期损益的金额surplus reserves _ net increase and decrease of fair value of cash flow hedging instrument _ amounts transferred to gains and losses of the period盈余公积一般风险准备弥补亏损surplus reserves _ general risk provisions for making up losses盈余公积盈余公积弥补亏损surplus reserves _ surplus reserves for

26、 making up losses盈余公积盈余公积转增资本surplus reserves _ capitalized surplus reserves盈余公积与计入所有者权益项目相关的所得税影响surplus reserves _ income tax consequences concerning items recognized in owners1 equity 盈余公积_增减变动金额surplus reserves _ increases and decreases盈余公积直接计入所有者权益的利得和损失surplus reserves _ gains and losses recog

27、nized directly in owners1 equity盈余公积直接计入所有者权益的利得和损失其他surplus reserves _ gains and losses recognized directly in owners* equity _ others盈余公积资本公积转增资本surplus reserves _ capitalized capital reserves盈余公积项surplus reserves (abstract)提取任意盈余公枳appropriation of discretionary surplus reserve营业成本operating cost营业

28、利润operating profit营业收入operating income营业税金及附加business taxes and surcharges营业外收入non-operating income营业外支出non-operating expenses营业支出operating expenses营业总成本total operating cost营业总收入total operating income油气资产oil & gas assets油气资产减值准备本期计提额oil & gas assets depreciation reserves withdrawn during the

29、 period油气资产减值准备本期转回额reversals of oil & gas assets depreciation reserves during the period油气资产减值准备本期转销额oil & gas assets depreciation reserves written off during the period油气资产减值准备项oil & gas assets depreciation reserves (abstract)油气资产减值准备增减变动项increase / (decrease) of oil & gas assets d

30、epreciation reserves (abstract)油气资产减值准备账面余额book balance of oil & gas assets depreciation reserves预付款项advance payments, prepayments预计负债estimated liabilities预收保费premiums received in advance预收款项advance receipts在建工程under-construction projects在建工程减值准备本期计提额under-construction project depreciation reser

31、ves withdrawn during the period在建工程减值准备本期转回额reversals of under-construction project depreciation reserves during the period在建工程减值准备本期转销额under-construction project depreciation reserves written off during the period 在建工程减值准备项under-construction project depreciation reserves (abstract)在建工程减值准备增减变动项in c

32、rease / (decrease) of under-co nstruction project depreciation reserves (abstract) 在建工程减值准备账面余额book balance of under-construction project depreciation reserves证券承销业务净收入net income from securities underwriting business支付保单红利的现金policyholder dividend paid支付的各项税费cash paid for taxes and surcharges支付给职工以及为

33、职工支付的现金cash paid to and for employees支付利息和手续费及佣金的现金interest, handling charges and commissions paid支付其他与筹资活动有关的现金cash paid for other financing activities支付其他与经营活动有关的现金cash paid for other operating activities支付其他与投资活动有关的现金cash paid for other investing activities支付手续费及佣金的现金handling charges and commissi

34、ons paid支付原保险合同赔付款项的现金original in sura nee contract claims paid质押贷款净增加额net increase in pledge loans质押借款pledge borrowings主要财务指标major financial indicators主要财务指标_归屈于上市公司股东的每股净资产major financial indicators _ net assets per share attributable to shareholders of listed company 主要财务指标_归属于上市公司股东的每股净资产本期末比上年末

35、增减major financial indicators _ increase or decrease in net assets per share attributable to shareholders of listed company at the end of the report period over the end of lastyear主要财务指标_基本每股收益major financial indicators _ basic earnings per share主要财务指标基本每股收益本期比上期增减major financial indicators _ increas

36、e or decrease in basic earnings per share of the report period over the previous period主要财务指标一加权平均净资产收益率major financial indicators _ weighted average return on equity主要财务指标_加权平均净资产收益率本期比上期增减major financial indicators _ increase or decrease in weighted average return on equity of the report period ov

37、er the previous period主要财务指标一扣除非经常性损益后的基本每股收益major financial indicators _ basic earnings per share net of non-recurring gains and losses主要财务指标一扣除非经常性损益后的基本每股收益本期比上期增减major financial indicators _ increase or decrease in basic earnings per share net of non-recurring gains and losses of the report peri

38、od over the previous period主要财务指标一扣除非经常性损益后的加权平均净资产收益率major financial indicators _ weighted average return on equity net of non-recurring gains and losses主要财务指标_扣除非经常性损益后的加权平均净资产收益率本期比上期增减major financial indicators _ increase or decrease in weighted average return on equity net of non-recurring gain

39、s and losses of the report period over the previous period主要财务指标_扣除非经常性损益后全面摊薄净资产收益率major financial indicators _ fully diluted return on equity net of non-recurring gains and losses主要财务指标一扣除非经常性损益后全面摊薄净资产收益率本期比上期增减major financial indicators _ increase or decrease in fully diluted return on equity ne

40、t of non-recurring gains and losses of the report period over the previous period主要财务指标_每股经营活动产生的现金流量净额major financial indicators _ net cash flows per share from operating activities主要财务指标每股经营活动产生的现金流量净额本期比上期增减major financial indicators _ in crease or decrease in net cash flows per share from operat

41、ing activities of the report period over the previous period主要财务指标全面摊溥净资产收益率major financial indicators _ fully diluted return on equity主要财务指标全面摊薄净资产收益率本期比上期增减major financial indicators _ increase or decrease in fully diluted return on equity of the report period over the previous period 主要财务指标_稀释每股收

42、益major financial indicators _ diluted earnings per share主要财务指标一稀释每股收益本期比上期增减major financial indicators _ increase or decrease in diluted earnings per share of the report period over the previous period主要会计数据major accounting data主要会讣数据一归属于上市公司股东的净利润major accounting data _ net profit attributable to s

43、hareholders of listed company主要会计数据归属于上市公司股东的净利润本期比上期增减major accounting data _ increase or decrease in net profit attributable to shareholders of listed company of the report period over the previous period主要会计数据一归属于上市公司股东的扣除非经常性损益的净利润major accounting data _ net profit net of non-recurring gains and

44、 losses attributable to shareholders of listed company主要会计数据一归属于上市公司股东的扣除非经常性损益的净利润本期比上期增减major accounting data _ increase or decrease in net profit net of non-recurring gains and losses attributable to shareholders of listed company of the report period over the previous period主要会计数据经营活动产生的现金流量净额ma

45、jor accounting data _ net cash flows from operating activities主要会讣数据一经营活动产生的现金流量净额本期比上期增减major accounting data _ increase or decrease in net cash flows from operating activities of the report period over the previous period主要会计数据利润总额major accounting data _ total profit主要会计数据_利润总额本期比上期增减major account

46、ing data _ increase or decrease in total profit of the report period over the previous period主要会计数据_所有者权益(或股东权益)major accounting data _ owners1 equity (or shareholders' equity)主要会计数据一所有者权益(或股东权益)本期末比上年末增减major accounting data _ increase or decrease in owners1 equity (or shareholders1 equity) at

47、the end of the report period over the end of last year主要会计数据营业收入major accounting data _ operating income主要会讣数据营业收入本期比上期增减major accounting data _ increase or decrease in operating income of the report period over the previous period主要会计数据_总资产major accounting data _ total assets主要会计数据_总资产本期末比上年末增减majo

48、r accounting data _ increase or decrease in total assets at the end of the report period over the end of last year主营业务的产品分布product distribution of main business主营业务的地区分布regional distribution of main business主营业务的行业分布industrial distribution of main business主营业务项main business (abstract)专项应付款special pa

49、yables资本公积capital reserves资本公积对所有者的分配capital reserves _ appropriations to owners资本公积股份支付计入所有者权益的金额capital reserves _ amounts of share-based payments recognized in owners1 equity资本公积会计政策变更capital reserves _ change of accounting policies资本公积净利润capital reserves _ net profit资本公积净利润和直接计入所有者权益的利得和损失_小计cap

50、ital reserves _ net profit and gains and losses recognized directly in owners* equity _ subtotal 资本公积可供出售金融资产公允价值变动净额capital reserves _ net increase and decrease of fair value of available-for-sale financial assets 资本公积可供出售金融资产公允价值变动净额计入所有者权益的金额capital reserves _ net increase and decrease of fair va

51、lue of available-for-sale financial assets _ amounts recognized in owners1 equity资本公枳可供出售金融资产公允价值变动净额_转入当期损益的金额capital reserves _ net increase and decrease of fair value of available-for-sale financial assets _ amounts transferred to gains and losses of the period资本公积利润分配capital reserves _ profit ap

52、propriation资本公积利润分配其他capital reserves _ profit appropriation _ others资本公积_前期差错更正capital reserves _ corrections of prior period errors资本公积_权益法下被投资单位其他所有者权益变动的影响capital reserves _ consequences of other owners1 equity changes in invested units under equity method资本公积所有者权益内部结转capital reserves _ internal

53、 carry-forward of owners1 equity资本公积一所有者权益内部结转一其他capital reserves _ internal carry-forward of owners' equity _ others资本公积一所有者投入和减少资本capital reserves _ capital paid in and reduced by owners资本公积一所有者投入和减少资本一其他capital reserves _ capital paid in and reduced by owners _ others资本公积一所有者投入资本capital reserves _ capital paid in by owners资本公积一提取一般风险准备capital reserves _ appropriation to general risk provisions资本公积_提取盈余公积capital reserves _ appropriation to surplus reserves资本公积一现金流量套期工具公允价值变动净额capital reserves _ net increase and decrease of fair value of cash flow hedging instrument 资本公积_现金流量套期工