会计专业术语中英文对照

1、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 Insura nee 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

2、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 Noncurrent assets maturing within oneyear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 beh

3、alf可供出售金融资产 Available-for-sale financial assets持有至到期投资Heldtomaturity 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减：固定资产减值准备Less:在建工程 Construction in progress工程物资 Constructio

4、n 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 reser

5、ve specificallyauthorized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 Adva

6、nces from customers卖出回购金融资产款 Funds from sales of financial assets withrepurchasement agreeme nt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 andworkers' bonus and seifare应交税费 Taxes and surcharges payable其中：应交税金Including:Taxes payable应付利息 Interests paya

7、ble其他应付款Other payables应付分保账款 Cession in sura nee premiums payable保险合同准备金 Provision for in sura nee con tracts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 oneyear其他流动负债 Other current liablities流动负债合计 TOTAL

8、 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 LIABILITIE

9、S:负债合计 TOTAL LIABILITIES所有者权益（或股东权益）：OWNERS'fOWNER'SJ/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 person's capital其中：国有法人资本Including:Stateowned legal person'scapital集体法人资本 Collective legal person"s capital 个人资本 Personal

10、 capital夕卜商资本 Foreign businessmen's capital减：已归还投资Less:Returned investment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 accumulati on reserve 任意公积金 Discreti on ary accumulati on 储备基金 Reserved funds企业发展基金 Enterprise expension funds利润归还投资 Profits capitalis

11、ed on return of investments 一般风险准备Provision for normal risks未分配利润 Undistributed profits夕卜币扌艮表折算差额 Excha nge d iff ere nces on tra nslati ng foreig noperati ons 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0VERALL SALES其中：营业收入Including:Sales from operation

12、s其中：主营业务收入Including:sales of main operations已赚保费 In sura nee premiums ear ned二、营业总成本0VERALL 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 experises赔付支出净额 Net payme nts for insura nee claims提取保险合同准备金净额Net provision for i

13、nsurance 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¥肖售费用 Selling and distribution experises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 expe

14、nse汇兑净损失（净收益以""号填列）Gain orloss 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 changesin fair values（loss expressed with其中：对联营企业和合营企业的投资收益Including:汇兑收益（损失以""号填列）Gain or loss on foreign exchanget

15、ransactions s（loss expressed with三、营业利润（亏损以"一号填列）PROFIT FROM OPERATIONS加：营业外收入Plus:Non-operating profit其中: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 ofnon-current assets债务重组损失 Losses from debt restructuring四、利润总额(亏损总额以"一号填列)PROFIT BEFORE TAX(LOSSEXPRESSED WITH减：所得税费用Less:五、净利润(净亏损以"一号填列)NET PROFIT(LOSS EXPRESSED WITH,'-n)六、每股收益：EARNINGS PER SHARE (EP