资产负债表、利润表会计专业术语中英文对照

1、流动资产：CURRENTASSETS:货币资金Cash结算备付金Provisionofsettlementfund拆出资金Fundslent交易性金融资产Financialassetsheldfortrading应收票据Notesreceivable应收账款Accountsreceivable预付款项Advancestosuppliers应收保费Insurancepremiumsreceivable应收分保账款Cessionpremiumsreceivable应收分保合同准备金Provisionofcessionreceivable应收利息Interestsreceivable其他应收款Oth

2、erreceivable买入返售金融资产Recoursablefinancialassetsacquired存货Inventories其中：原材料Rawmaterial库存商品Stockgoods年内至U期的非流动资产Non-currentassetsmaturingwithinoneyear其他流动资产Othercurrentassets流动资产合计TOTALCURRENTASSETS非流动资产：NON-CURRENTASSETS发放贷款及垫款Loansandpaymentsonbehalf可供出售金融资产Available-for-salefinancialassets持有至到期投资Hel

3、d-to-maturityinvestments长期应收款Long-termreceivables长期股权投资Long-termequityinvestments投资性房地产Investmentrealestates固定资产原价Fixedassetsoriginalcost减：累计折旧Less:Accumulateddepreciation固定资产净值Fixedassets-netvalue减：固定资产减值准备Less:Fixedassetsimpairmentprovision固定资产净额Fixedassets-netbookvalue在建工程Constructioninprogress工程

4、物资Constructionsupplies固定资产清理Fixedassetspendingdisposal生产性生物资产Bearerbiologicalassets油气资产Oilandnaturalgasassets无形资产Intangibelassets开发支出Researchanddevelopmentcosts商誉Goodwill长期待摊费用Long-termdeferredexpenses递延所得税资产Deferredtaxassets其他非流动资产Othernon-currentassets其中：特准储备物资Physicalassetsreservespecificallyauth

5、orized非流动资产合计TOTALNON-CURRENTASSETS流动负债：CURRENTLIABILITIES:短期借款Short-termborrowings向中央车艮行借款Borrowingsfromcentralbank吸收存款及同业存放Depositsfromcustomersandinterbank拆入资金Depositfunds交易性金融负债Financialassetsheldforliabilities应付票据Notespayable应付账款Accountspayable预收款项Advancesfromcustomers卖出回购金融资产款Fundsfromsalesoff

6、inancialassetswithrepurchasementagreement应付手续费及佣金Handlingchargesandcommissionspayable应付职工薪酬Employeebenefitspayable其中：应付工资Including:Accruedpayroll应付福利费Welfarebenefitspayable其中：职工奖励及福利基金Including:Staffandworkers'bonusandselfare应交税费Taxesandsurchargespayable其中：应交税金Including:Taxespayable应付禾1J息Interes

7、tspayable其他应付款Otherpayables应付分保账款Cessioninsurancepremiumspayable保险合同准备金Provisionforinsurancecontracts代理买卖证券款Fundsreceivedasagentofstockexchange代理承销证券款Fundsreceivedasstockunderwrite年内至U期的非流动负债Non-currentliabilitiesmaturingwithinoneyear其他流动负债Othercurrentliablities流动负债合计TOTALCURRENTLIABILITIES:非流动负债：NO

8、N-CURRENTLIABILITIES:长期借款Long-termloans应付债券Debenturespayable长期应付款Long-termpayables专项应付款Specificpayable预计负债Accruedliabilities递延所得税负债Deferredtaxliabilities其他非流动负债Othernon-currentliablities其中：特准储备基金Authorizedreservefund非流动负债合计TOTALNON-CURRENTLIABILITIES:负债合计TOTALLIABILITIES所有者权益（或月£东权益）：OWNERS'

9、;（OWNER'S）/SHAREHOLDERS'EQUITY实收资本（股本）Registeredcapital国家资本Nationalcapital集体资本Collectivecapital法人资本Legalperson'scapital其中：国有法人资本Including:State-ownedlegalperson'scapital集体法人资本Collectivelegalperson"scapital个人资本Personalcapital外商资本Foreignbusinessmen'scapital减：已归还投资Less:Returned

10、investment实收资本（或股本）净额Registeredcapital-netbookvalue资本公积Capitalsurplus减：库存股Treasurystock专项储备Specialreserve盈余公积Surplusreserve其中：法定公积金Including:Statutoryaccumulationreserve任意公积金Discretionaryaccumulation储备基金Reservedfunds企业发展基金Enterpriseexpensionfunds禾润归还投资Profitscapitalisedonretumofinvestments一般风险准备Prov

11、isionfornormalrisks未分配利润Undistributedprofits夕卜币报表折算差额Exchangedifferencesontranslatingforeignoperations归属于母公司所有者权益合计Totalowners'equitybelongstoparentcompany少数股东权益Minorityinterest所有者权益合计TOTALOWNERS'EQUITY负债及所有者权益总计TOTALLIABILITIES&OWNERS'EQUITY一、营业总收入OVERALLSALES其中：营业收入Including:Salesf

12、romoperations其中：主营业务收入Including:salesofmainoperations其他业务收入Incomefromotheroperations禾1J息收入Interestincome已赚保费Insurancepremiumsearned手续费及佣金收入Handlingchargesandcommissionsincome二、营业总成本OVERALLCOSTS其中：营业成本Including:Costofoperations其中：主营业务成本Including:Costofmainoperations其他业务成本costofotheroperations禾1J息支出In

13、terestexpenses手续费及佣金支出Handlingchargesandcommissionsexpenses退保金Refundofinsurancepremiums赔付支出净额Netpaymentsforinsuranceclaims提取保险合同准备金净额Netprovisionforinsurancecontracts保单红禾支出Commissionsoninsurancepolicies分保费用Cessioncharges营业税金及附加Salestaxandadditions销售费用Sellinganddistributionexpenses管理费用Generalandadmin

14、istrativeexpenses其中：业务招待费businessentertainment研究与开发费researchanddevelopment贝才务费用Financialexpenses其中：禾山目、支出Interestexpense禾息收入Interestincome汇兑净损失(净收益以"'号填列)Gainorlossonforeignexchangetransactions(lessexchangegain)资产减值损失Impairmentlossonassets其他other力口：公允价值变动收益(损失以"'号填列)Plus:Gainorloss

15、fromchangesinfairvalues(lossexpressedwith"-")投资收益(损失以"'号填歹U)Investmentincome(lossexpressedwith"-")其中：对联营企业和合营企业的投资收益Including:Investmentincomefromjointventuresandaffiliates(lossexpressedwith"-")汇兑收益(损失以-号填列)Gainorlossonforeignexchangetransactionss(lossexpressed

16、with"-")三、营业利润(亏损以匚"号填列)PROFITFROMOPERATIONS力口：营业外收入Plus:Non-operatingprofit其中：流动资产处置禾1J得Gainsfromdisposalofnon-currentassets非货币性资产交换利得Gainsfromexchangeofnon-monetaryassets政府补助Governmentgrantincome债务重组禾I得Gainsfromdebtrestructuring减：营业外支出Less:Non-operatingexpenses其中：非流动资产处置损失Including:

17、Lossesfromdisposalofnon-currentassets非货币性资产交换损失Lossesfromexchangeofnon-monetaryassets债务重组损失Lossesfromdebtrestructuring四、禾1J润总额(亏损总额以匚"号填列)PROFITBEFORETAX(LOSSEXPRESSEDWITH"-")减：所得税费用Less:Incometaxexpenses五、净利润(净亏损以匚"号填列)NETPROFIT(LOSSEXPRESSEDWITH"-")归属于母公司所有者的净禾ij润Netprofitbelongingtoparentcompany少数股东损益Minorityinterest六、每股收益：EARNINGSPERSHARE(EPS)基本每股收益BasicEPS稀释每月£收益DilutedEPS七、其他综合收益OTHERCONSOLIDATEDINCOME八、综合收益总额TOTALCONSOLIDATEDINCOME