中国证监会金融、证券及期货术语表（中英文）

1、A Abbreviation Of A-Stock Before Alteration 公司A股变更前的简称 Abbreviation Of B-Stock Before Alteration 公司B股变更前的简称 Abbreviation Of Company Name 公司简称 Abbreviation Of H-Stock Before Alteration 公司H股变更前的简称 Abbreviation Of Other Stocks Before Alteration 公司其他股票变更前的简称 Abbreviation Of Other Stocks Of The Company 公

2、司其他股票简称 Abbreviation Of Registered Company Name In Chinese 公司法定中文简称 Abbreviation Of Registered Company Name In English 公司法定英文名称缩写 Abbreviation Of The Company's B-Stock 公司B股简称 Abbreviation Of The Company's H-Stock 公司H股简称 Absent Directors 未出席董事情况 Acceptance of draft under letter of credit for

3、imports and exports 进出口押汇 Acceptance Time Of The Court (Arbitral Authority) 法院（仲裁机构）受理时间 Account In Advance 预付帐款注释 Account Receivable 应收账款注释 Accounting item of the listed company for non-operating fund occupation by existing major shareholder and its associated companies 现大股东及其附属企业非经营性资金占用上市公司核算的会计科

4、目 Accounting item of the listed company for non-operating fund occupation by previous major shareholder and its associated companies 前大股东及其附属企业非经营性资金占用上市公司核算的会计科目 Accounting item of the listed company for transaction of non-operating funds with any other related party and its associated companies 其他

5、关联人及其附属企业非经营性资金往来上市公司核算的会计科目 Accounting item of the listed company for transaction of non-operating funds with any related natural person and his/her controlled corporate 关联自然人及其控制的法人非经营性资金往来上市公司核算的会计科目 Accounting item of the listed company for transaction of non-operating funds with any subsidiary

6、and its associated companies of the listed company 上市公司的子公司及其附属企业非经营性资金往来上市公司核算的会计科目 Accounting item of the listed company for transaction of operating funds with major shareholder and its associated companies 大股东及其附属企业经营性资金往来上市公司核算的会计科目 Accounting method for asset group 资产组的核算方法 Accounting method f

7、or biological assets 生物资产的核算方法 Accounting Method For Construction In Progress 在建工程核算方法 Accounting method for financial assets and financial liabilities 金融资产和金融负债的核算方法 Accounting Method For Foreign Currency Transactions 外币业务核算方法 Accounting Method For Inventory 存货核算方法 Accounting method for investment

8、real estates 投资性房地产的核算方法 Accounting method for long-term equity investment 长期股权投资的核算方法 Accounting Method For Provision For Devaluation Of Fixed Assets 固定资产减值准备的计提方法 Accounting Method For Valuation Depreciation And Provision For Devaluation Of Fixed Assets 固定资产计价和折旧方法及减值准备的计提方法 Accounting methods for

9、 corporate equity incentive compensation 公司股权激励的会计处理方法 Accounting Process Of Financing Expenses 借款费用的会计处理方法 Accounting Process Of Income Taxes 所得税的会计处理方法 Accounting Standards And Accounting Regulations 会计准则和会计制度 Accounting treatment method for financial asset transfer and non-financial asset securit

10、ization business 金融资产转移和非金融资产证券化业务的会计处理方法 Accounting treatment of asset securitization business 资产证券化业务的会计处理 Accounts In Advance 预付帐款 Accounts Payable 应付帐款 Accounts Receivable 应收帐款 Accounts Receivable And Payable By The Related Parties 关联方应收应付款项 Accounts Received In Advance 预收帐款 Accrued Expenses 预提费

11、用 Accrued Interest Of Bonds Payable 应付债券应计利息 Accumulated Amount Of Not Retracted Overdue Principal And Income 逾期未收回的本金和收益累计金额 Accumulated amounts (excluding interests) of non-operating funds occupied by existing major shareholder and its associated companies 现大股东及其附属企业非经营性资金占用累计发生金额（不含利息） Accumulate

12、d amounts (excluding interests) of non-operating funds occupied by previous major shareholder and its associated companies 前大股东及其附属企业非经营性资金占用累计发生金额（不含利息） Accumulated amounts (excluding interests) of transaction of non-operating funds with any other related party and its associated companies 其他关联人及其附

13、属企业非经营性资金往来累计发生金额（不含利息） Accumulated amounts (excluding interests) of transaction of non-operating funds with any related natural person and his/her controlled corporate 关联自然人及其控制的法人非经营性资金往来累计发生金额（不含利息） Accumulated amounts (excluding interests) of transaction of non-operating funds with any subsidiar

14、y and its associated companies of the listed company 上市公司的子公司及其附属企业非经营性资金往来累计发生金额（不含利息） Accumulated amounts of non-operating funds repaid by any other related party and its associated companies 其他关联人及其附属企业非经营性偿还累计发生金额 Accumulated amounts of non-operating funds repaid by any related natural person an

15、d his/her controlled corporate 关联自然人及其控制的法人非经营性偿还累计发生金额 Accumulated amounts of non-operating funds repaid by any subsidiary and its associated companies of the listed company 上市公司的子公司及其附属企业非经营性偿还累计发生金额 Accumulated amounts of non-operating funds repaid by existing major shareholder and its associated

16、 companies 现大股东及其附属企业非经营性偿还累计发生金额 Accumulated amounts of non-operating funds repaid by previous major shareholder and its associated companies 前大股东及其附属企业非经营性偿还累计发生金额 Accumulated amounts of operating funds repaid by major shareholder and its associated companies 大股东及其附属企业经营性偿还累计发生金额 Accumulated amoun

17、ts of share-based payment settled by equity of the capital public reserves 资本公积中以权益结算的股份支付的累计金额 Accumulated amounts of transaction of operating funds with major shareholder and its associated companies (excluding interests) 大股东及其附属企业经营性资金往来累计发生金额（不含利息） Accumulated Conversion Of Convertible Bonds Dur

18、ing The Reporting Period 本报告期转债累计转股情况 Accumulated Depreciation Of Buildings And Constructions 房屋、建筑物累计折旧 Accumulated depreciation of equipment acquired by financing lease 通过融资租赁租入的机器设备累计折旧 Accumulated depreciation of housings and buildings acquired by financing lease 通过融资租赁租入的房屋及建筑物累计折旧 Accumulated

19、Depreciation Of Machinery Equipment 机器设备累计折旧 Accumulated depreciation of temporarily idle equipment 暂时闲置的机器设备累计折旧 Accumulated depreciation of temporarily idle housings and buildings 暂时闲置的房屋及建筑物累计折旧 Accumulated depreciation of temporarily idle vehicles 暂时闲置的运输工具累计折旧 Accumulated Depreciation Of Vehicl

20、e 运输设备累计折旧 Accumulated depreciation of vehicles acquired by financing lease 通过融资租赁租入的运输工具累计折旧 Accumulated liability amounts arising from the share-based payment settled by cash in the liabilities 负债中因以现金结算的股份支付产生的累计负债金额 Accumulative amortization amount of SHSE A-stock transaction seat fees 上海证券交易所A股

21、交易席位费累计摊销额 Accumulative amortization amount of SHSE B-stock transaction seat fees 上海证券交易所B股交易席位费累计摊销额 Accumulative amortization amount of SHSE transaction seat fees 上海证券交易所交易席位费累计摊销额 Accumulative amortization amount of SZSE A-stock transaction seat fees 深圳证券交易所A股交易席位费累计摊销额 Accumulative amortization

22、amount of SZSE B-stock transaction seat fees 深圳证券交易所B股交易席位费累计摊销额 Accumulative amortization amount of SZSE transaction seat fees 深圳证券交易所交易席位费累计摊销额 Accumulative book balance of proven mining right impairment reserves 探明矿区权益减值准备累计账面余额 Accumulative book balance of unproven mining right impairment reserv

23、es 未探明矿区权益减值准备累计账面余额 Accumulative book balance of well and relevant facility impairment reserves 井及相关设施减值准备累计账面余额 Accumulative decrease amounts of proven mining right impairment reserves 探明矿区权益减值准备累计减少额 Accumulative decrease amounts of unproven mining right impairment reserves 未探明矿区权益减值准备累计减少额 Accum

24、ulative decrease amounts of well and relevant facility impairment reserves 井及相关设施减值准备累计减少额 Accumulative increase amounts of proven mining right impairment reserves 探明矿区权益减值准备累计增加额 Accumulative increase amounts of unproven mining right impairment reserves 未探明矿区权益减值准备累计增加额 Accumulative increase amount

25、s of well and relevant facility impairment reserves 井及相关设施减值准备累计增加额 Actual Investment Amount Of Projects Of The Changed Raised Capital 募集资金变更后项目实际投入金额 Actual Investment Amount Of Promised Projects Of Raised Capital 募集资金承诺项目实际投入金额 Actuality Of Corporate Governance 公司治理的实际状况 Actually Gained Income Of

26、Consigned Financing 委托理财实际获得收益 Add: Allotted Provision For Devaluation Of Assets 计提的资产减值准备 Add: Investment Income (- For Losses) 投资收益 Additional Marketable Number Of Floating Shares With Trading Limited Conditions Held By The Top Ten Shareholders With Trading Limited Condition 前十名有限售条件股东新增可上市交易股份数量

27、Address Of Auditing Bodies 审计机构地址 Address Of Representatives For Securities Affairs Of The Company 公司证券事务代表联系地址 Adjusted value of business combination 企业合并调整值 Adjusted value of derivative financial instruments 衍生金融工具调整值 Adjusted value of income tax 所得税调整值 Adjusted value of long-term equity investmen

28、t surplus 长期股权投资差额调整值 Adjusted value of Minority shareholders' equity 少数股东权益调整值 Adjusted value of share-based payment 股份支付调整值 Adjusted value of shareholders' equity difference reconciliation item 股东权益差异调节项目调整值 Adjustment Date Of Conversion Price 转股价格调整日 Adjustment due to difference between n

29、ew and old accounting standards 新旧会计准则差异调节 Advisory and consulting fees 顾问和咨询费 Age Of The Directors Supervisors And Senior Management 董事、监事、高级管理人员年龄 Ageing Of Account In Advance 预付帐款帐龄 Ageing Of Account Receivable 应收账款帐龄 Ageing Of Other Receivables 其他应收款帐龄 Agency business fees 代理业务手续费 Agreed Shareho

30、lding Period 战略投资者或一般法人约定持股期限 All Adjustments Of Conversion Price 转股价格历次调整 All history adjustment of grant prices and exercise prices of corporate incentive compensation and the updated grant price and exercise one 公司股权激励授予价格与行权价格历次调整的情况以及最新授予价格与行权价格 All Stock Issuance In Previous Three Years 前三年历次股

31、票发行情况 Allotment of reserves for claim settlement of reserves for outstanding claims of original insurance contract 提取原保险合同未决赔款准备金中理赔费用准备金 Allotment of reserves for insurance liabilities 提取保险责任准备金 Allotment of reserves for life insurance liabilities 提取寿险责任准备金 Allotment of reserves for life insurance

32、liabilities of original insurance contract 提取原保险合同寿险责任准备金 Allotment of reserves for life insurance liabilities of reinsurance contract 提取再保险合同寿险责任准备金 Allotment of reserves for long-term health insurance liabilities 提取长期健康险责任准备金 Allotment of reserves for long-term health insurance liabilities of orig

33、inal insurance contract 提取原保险合同长期健康险责任准备金 Allotment of reserves for long-term health insurance liabilities of reinsurance contract 提取再保险合同长期健康险责任准备金 Allotment of reserves for occurred and reported unsettled indemnity of reserves for outstanding claims of original insurance contract 提取原保险合同未决赔款准备金中已发

34、生已报案未决赔款准备金 Allotment of reserves for occurred but unreported unsettled indemnity of reserves for outstanding claims of original insurance contract 提取原保险合同未决赔款准备金中已发生未报案未决赔款准备金 Allotment of reserves for outstanding claims 提取未决赔款准备金 Allotment of reserves for outstanding claims of original insurance c

35、ontract 提取原保险合同未决赔款准备金 Allotment of reserves for outstanding claims of reinsurance contract 提取再保险合同未决赔款准备金 Allotment of unearned premium reserves 提取未到期责任准备金 Allotment rate of bad debt provision for concern class of the five classes of credit assets 信贷资产五级分类中关注类准备金计提比例 Allotment rate of bad debt prov

36、ision for doubtful class of the five classes of credit assets 信贷资产五级分类中可疑类准备金计提比例 Allotment rate of bad debt provision for loss class of the five classes of credit assets 信贷资产五级分类中损失类准备金计提比例 Allotment rate of bad debt provision for normal class of the five classes of credit assets 信贷资产五级分类中正常类准备金计提比

37、例 Allotment rate of bad debt provision for secondary class of the five classes of credit assets 信贷资产五级分类中次级类准备金计提比例 Allotted Asset Depreciation Reserves Incurred By Occasional Cause Such As Natural Calamities 因不可抗力因素，如遭受自然灾害而计提的各项资产减值准备（非经常性损益项目） Allotted Bad Debt Amount For Arrearage Of Bad Account

38、s Receivable 应收帐款坏帐户欠款计提坏帐金额 Allotted Bad Debt Amount For Arrearage Of Bad Accounts Receivable (Others) 其他应收款坏帐户欠款计提坏帐金额 Allotted Bad Debt Percentage Of Arrearage Of Bad Accounts Of Other Receivables 其他应收款坏帐户欠款计提坏帐比例 Allotted Bad Debt Percentage Of Arrearage Of Bad Accounts Receivable 应收帐款坏帐户欠款计提坏帐比

39、例 Allotted Bad Debts For Arrearage Of Client Of Account Receivable 应收帐款欠款户欠款计提坏帐金额合计 Allotted Bad Debts For Arrearage Of Client Of Other Receivables 其他应收款欠款户欠款计提坏帐金额合计 Allotted Bonus And Welfare Funds Of Staff 提取职工奖励及福利基金 Allotted Method Of Bad Debt Reserves 坏账准备的计提方法情况 Allotted Reasons For Construc

40、tion-In-Progress Depreciation Reserves 在建工程项目减值准备的计提原因 Allowance For Specific Bad Debts Of Accounts other Receivables 其他应收款个别计提坏账准备 Allowance For specific Bad Debts Of Accounts Receivables 应收账款个别计提坏账准备 Amendment Information 修订信息 Amortization Of Establishment Charges And Long-Term Deferred Charges 开办

41、费、长期待摊费用摊销方法 Amortization Of Intangible Assets 无形资产摊销 Amortization Of Long-Term Expenses Prepayments 长期待摊费用摊销 Amount Involved In Associated Contracted Assets 关联承包资产涉及金额 Amount Involved In Associated Leased Assets 关联租赁资产涉及金额 Amount Involved In Associated Trusted Assets 关联托管资产涉及金额 Amount Involved In C

42、ontracted Assets 承包资产涉及金额 Amount Involved In Leased Assets 租赁资产涉及金额 Amount Involved In The Lawsuit (Arbitration) 诉讼（仲裁）涉及金额 Amount Involved In The Trusted Assets 托管资产涉及金额 Amount Of Accounts Receivable And Payable By The Related Parties 关联方应收应付款项金额 Amount Of Actually Retracted Principal Of Consigned

43、Financing 委托理财实际收回本金金额 Amount Of Allotted Bad Debt For Arrearage Of Borrower Of Account In Advance 预付帐款主要欠款明细的说明 Amount Of Allotted Bad Debt For Arrearage Of Client Of Account Receivable 应收帐款欠款户欠款计提坏帐金额 Amount Of Allotted Bad Debt For Arrearage Of Client Of Other Receivables 其他应收款欠款户欠款计提坏帐金额 Amount

44、Of Allotted Bad Debt For Arrearage Of Shareholders Of Account In Advance 预付帐款股东欠款计提坏帐 Amount Of Allotted Bad Debt For Arrearage Of Shareholders Of Account Receivable 应收帐款股东欠款计提坏帐 Amount Of Allotted Bad Debt For Arrearage Of Shareholders Of Other Receivables 其他应收款股东欠款计提坏帐 Amount Of Asset Exchange 资产置

45、换金额 Amount Of Associated Transaction 购销商品提供接受劳务的关联交易金额 Amount of bond in the available-for-sale financial assets 可供出售金融资产中债券金额 Amount of bond in the held-to-maturity investment 持有至到期投资中债券金额 Amount of buying and selling back financial assets which counter party is a bank 买入返售金融资产中交易对手为同业的金额 Amount of

46、 buying and selling back financial assets which counter party is other non-banking financial institution 买入返售金融资产中交易对手为其他非银行金融机构的金额 Amount Of Cash For Making Up Price Difference 现金补足差价金额 Amount Of Cash In Domestic Currency 现金本币金额 Amount Of Cash In Foreign Currency 现金外币金额 Amount Of Collateral Borrowi

47、ngs In Long-Term Borrowings 长期借款中的质押借款 Amount Of Collateral Borrowings In Short-Term Borrowings 短期借款中的质押借款金额 Amount of collateral loans 附担保物贷款金额 Amount of collateral loans overdue for 1-90 (inclusive) days 逾期1天至90天（含90天）的逾期贷款中附担保物贷款金额 Amount of collateral loans overdue for 360 days - 3 years (inclus

48、ive) 逾期360天至3年（含3年）逾期贷款中附担保物贷款金额 Amount of collateral loans overdue for 90-360 (inclusive) days 逾期90天至360天（含360天）逾期贷款中附担保物贷款金额 Amount of collateral loans overdue for over 3 years 逾期3年以上逾期贷款中附担保物贷款金额 Amount Of Construction-In-Progress Depreciation Reserves 在建工程项目减值准备金额 Amount Of Construction-In-Progr

49、ess Project 在建工程项目金额 Amount Of Correction Of Accounting Errors 会计差错更正的更正金额 Amount Of Credit Borrowings In Long-Term Borrowings 长期借款中的信用借款 Amount Of Credit Borrowings In Short-Term Borrowings 短期借款中的信用借款金额 Amount of credit loans 信用贷款金额 Amount of credit loans overdue for 1-90 (inclusive) days 逾期1天至90天（

50、含90天）的逾期贷款中信用贷款金额 Amount of credit loans overdue for 360 days - 3 years (inclusive) 逾期360天至3年（含3年）逾期贷款中信用贷款金额 Amount of credit loans overdue for 90-360 (inclusive) days 逾期90天至360天（含360天）逾期贷款中信用贷款金额 Amount of credit loans overdue for over 3 years 逾期3年以上逾期贷款中信用贷款金额 Amount Of Depreciation Reserves Of C

51、onsigned Financing 委托理财计提减值准备金额 Amount Of Dividend Payable 应付股利金额 Amount Of Dividend Receivable 应收股利金额 Amount of equity instrument in the available-for-sale financial assets 可供出售金融资产中权益工具金额 Amount Of Excl. Extraordinary Items 扣除的非经常性损益项目金额 Amount Of Foreign Currency Of Long-Term Liabilities Due With

52、in One Year 一年到期的长期负债外币金额 Amount Of Guarantee 担保金额 Amount Of Guarantee Amount Exceed 50% Of Net Assets 担保总额超过净资产50部分的金额 Amount Of Guarantee Borrowings In Long-Term Borrowings 长期借款中的担保借款 Amount Of Guarantee Borrowings In Short-Term Borrowings 短期借款中的担保借款金额 Amount of guarantee loans 保证贷款金额 Amount of gu

53、arantee loans overdue for 1-90 (inclusive) days 逾期1天至90天（含90天）的逾期贷款中保证贷款金额 Amount of guarantee loans overdue for 360 days - 3 years (inclusive) 逾期360天至3年（含3年）逾期贷款中保证贷款金额 Amount of guarantee loans overdue for 90-360 (inclusive) days 逾期90天至360天（含360天）逾期贷款中保证贷款金额 Amount of guarantee loans overdue for o

54、ver 3 years 逾期3年以上逾期贷款中保证贷款金额 Amount Of Important Associated Transactions With Joint Investments 共同对外投资的重大关联交易金额 Amount Of Income Tax 所得税金额 Amount Of Interest Receivable 应收利息金额 Amount Of Liquidation Item Of Fixed Assets 固定资产清理项目金额 Amount Of Long-Term Account Payable 长期应付款金额 Amount Of Long-Term Expen

55、ses To Be Apportioned 长期待摊费用金额 Amount Of Long-Term Liabilities Due Within One Year (Translated Into RMB) 一年到期的长期负债金额(折合人民币金额) Amount Of Long-Term Loans (Translated Into RMB) 长期借款金额(折合人民币金额) Amount Of Long-Term Special Payable 专项应付款金额 Amount Of Material Associated Transaction Regarding Trade Of Goods

56、 And Labor Services 购销商品提供接受劳务的重大关联交易金额 Amount Of Material Associated Transactions Regarding Transfer Of Assets And Equities 资产、股权转让的重大关联金额 Amount of mortgage loans 抵押贷款金额 Amount of mortgage loans overdue for 1-90 (inclusive) days 逾期1天至90天（含90天）的逾期贷款中抵押贷款金额 Amount of mortgage loans overdue for 360 d

57、ays - 3 years (inclusive) 逾期360天至3年（含3年）逾期贷款中抵押贷款金额 Amount of mortgage loans overdue for 90-360 (inclusive) days 逾期90天至360天（含360天）逾期贷款中抵押贷款金额 Amount of mortgage loans overdue for over 3 years 逾期3年以上逾期贷款中抵押贷款金额 Amount Of Non-Business Funds Occupied By Prime Shareholders And Their Affiliated Corporation 大股东及其附