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Inter

2、ests 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 oneyear其他流动资产 Other current assets2 / 10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减：固定资产减值准备Less:在建工程Construction in progress工程物资 Construction

4、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 sp

5、ecificallyauthorized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

6、 customers卖出回购金融资产款Funds from sales of financial assets withrepurchasementagreement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 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

7、 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 exchang或理承销证券款 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 CURRENT LIABILITIES:非

8、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（

9、或股东权益）：OWNERS'（OWNER'S）/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:State-owned legal person'scapital集体法人资本 Collective legal person"s capital个人资本 Personal capital外商资本 Foreign businessmen

10、'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 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

11、for normal risks未分配利润 Undistributed profits外币报表折算差额Exchange differences on translating foreignoperations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已赚保费 Insur

12、ance premiums earned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

13、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汇兑净损失（净收益以“-”号填列）Gain orloss on foreign exchangetransactions （les

14、s 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 exchangetransactionss（loss expressed with "-"）三、营业利润（亏损以 “”号填列） PROF

15、IT 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 “”号填列) PROFIT BEFORE TAX(LOSSEXPRESSED WITH "-")减：所得税费用 Less:五、净利润(净亏损以 “”号填列) NET PROFIT(LOSS EXPRESSED WITH"-")六、每股收益：EARNINGS PER SHARE (EPS)