會計專業(yè)術(shù)語中英文對照

1、流動資產(chǎn)：CURRENTASSETS:貨幣資金Cash結(jié)算備付金Provisionofsettlementfund拆出資金Fundslent交易性金融資產(chǎn)Financialassetsheldfortrading應(yīng)收票據(jù)Notesreceivable應(yīng)收賬款A(yù)ccountsreceivable預(yù)付款項Advancestosuppliers應(yīng)收保費Insurancepremiumsreceivable應(yīng)收分保賬款Cessionpremiumsreceivable應(yīng)收分保合同準備金Provisionofcessionreceivable應(yīng)收利息Interestsreceivable其他應(yīng)收款Oth

2、erreceivable買入返售金融資產(chǎn)Recoursablefinancialassetsacquired存貨Inventories其中：原材料Rawmaterial庫存商品Stockgoods一年內(nèi)到期的非流動資產(chǎn)Non-currentassetsmaturingwithinoneyear其他流動資產(chǎn)Othercurrentassets2 / 10流動資產(chǎn)合計TOTALCURRENTASSETS非流動資產(chǎn)：NON-CURRENTASSETS發(fā)放貸款及墊款Loansandpaymentsonbehalf可供出售金融資產(chǎn)Available-for-salefinancialassets持有至到

3、期投資Held-to-maturityinvestments長期應(yīng)收款Long-termreceivables長期股權(quán)投資Long-termequityinvestments投資性房地產(chǎn)Investmentrealestates固定資產(chǎn)原價Fixedassetsoriginalcost減：累計折舊Less:Accumulateddepreciation減：固定資產(chǎn)減值準備Less:在建工程Constructioninprogress工程物資Constructionsupplies固定資產(chǎn)清理Fixedassetspendingdisposal生產(chǎn)性生物資產(chǎn)Bearerbiologicalass

4、ets油氣資產(chǎn)Oilandnaturalgasassets無形資產(chǎn)Intangibelassets開發(fā)支出Researchanddevelopmentcosts商譽Goodwill長期待攤費用Long-termdeferredexpenses遞延所得稅資產(chǎn)Deferredtaxassets其他非流動資產(chǎn)Othernon-currentassets其中：特準儲備物資Physicalassetsreservespecificallyauthorized非流動資產(chǎn)合計TOTALNON-CURRENTASSETS流動負債：CURRENTLIABILITIES:短期借款Short-termborrowi

5、ngs向中央銀行借款Borrowingsfromcentralbank吸收存款及同業(yè)存放Depositsfromcustomersandinterbank拆入資金Depositfunds交易性金融負債Financialassetsheldforliabilities應(yīng)付票據(jù)Notespayable應(yīng)付賬款A(yù)ccountspayable預(yù)收款項Advancesfromcustomers賣出回購金融資產(chǎn)款Fundsfromsalesoffinancialassetswithrepurchasementagreement其中：應(yīng)付工資Including:Accruedpayroll應(yīng)付福利費Welf

6、arebenefitspayable其中：職工獎勵及xx基金Including:Staffandworkers'bonusandselfare應(yīng)交稅費Taxesandsurchargespayable其中：應(yīng)交稅金Including:Taxespayable應(yīng)付利息Interestspayable其他應(yīng)付款Otherpayables應(yīng)付分保賬款Cessioninsurancepremiumspayable保險合同準備金Provisionforinsurancecontracts代理買賣證券款Fundsreceivedasagentofstockexchang或理承銷證券款Fundsre

7、ceivedasstockunderwrite一年內(nèi)到期的非流動負債Non-currentliabilitiesmaturingwithinoneyear其他流動負債Othercurrentliablities流動負債合計TOTALCURRENTLIABILITIES:非流動負債：NON-CURRENTLIABILITIES:長期借款Long-termloans應(yīng)付債券Debenturespayable長期應(yīng)付款Long-termpayables專項應(yīng)付款Specificpayable預(yù)計負債Accruedliabilities遞延所得稅負債Deferredtaxliabilities其他非流

8、動負債Othernon-currentliablities其中：特準儲備基金Authorizedreservefund非流動負債合計TOTALNON-CURRENTLIABILITIES:負債合計TOTALLIABILITIES所有者權(quán)益（或股東權(quán)益）：OWNERS'（OWNER'S）/SHAREHOLDERS'EQUITY實收資本（股本）Registeredcapital國家資本Nationalcapital集體資本Collectivecapital法人資本Legalperson'scapital其中：國有法人資本Including:State-ownedle

9、galperson'scapital集體法人資本Collectivelegalperson"scapital個人資本Personalcapital外商資本Foreignbusinessmen'scapital減：已歸還投資Less:Returnedinvestment減：庫存股Treasurystock專項儲備Specialreserve盈余公積Surplusreserve其中：法定公積金Including:Statutoryaccumulationreserve任意公積金Discretionaryaccumulation儲備基金Reservedfunds企業(yè)發(fā)展基金

10、Enterpriseexpensionfunds利潤歸還投資Profitscapitalisedonretumofinvestments一般風(fēng)險準備Provisionfornormalrisks未分配利潤Undistributedprofits外幣報表折算差額Exchangedifferencesontranslatingforeignoperations所有者權(quán)益合計TOTALOWNERS'EQUITY負債及所有者權(quán)益總計TOTALLIABILITIES&OWNERS'EQUITY一、營業(yè)總收入OVERALLSALES其中：營業(yè)收入Including:Salesfro

11、moperations其中：主營業(yè)務(wù)收入Including:salesofmainoperations已賺保費Insurancepremiumsearned二、營業(yè)總成本OVERALLCOSTS其中：營業(yè)成本Including:Costofoperations其中：主營業(yè)務(wù)成本Including:Costofmainoperations其他業(yè)務(wù)成本costofotheroperations利息支出Interestexpenses賠付支出凈額Netpaymentsforinsuranceclaims提取保險合同準備金凈額Netprovisionforinsurancecontracts保單紅利支

12、出Commissionsoninsurancepolicies分保費用Cessioncharges營業(yè)稅金及附加Salestaxandadditions銷售費用Sellinganddistributionexpenses管理費用Generalandadministrativeexpenses其中：業(yè)務(wù)招待費businessentertainment研究與開發(fā)費researchanddevelopment財務(wù)費用Financialexpenses其中：利息支出Interestexpense匯兌凈損失（凈收益以“-”號填列）Gainorlossonforeignexchangetransactio

13、ns（lessexchangegain）資產(chǎn)減值損失Impairmentlossonassets其他other加：公允價值變動收益（損失以“-”號填列）Plus:Gainorlossfromchangesinfairvalues（lossexpressedwith"-"）其中：對聯(lián)營企業(yè)和合營企業(yè)的投資收益Including:匯兌收益（損失以“-”號填列）Gainorlossonforeignexchangetransactionss（lossexpressedwith"-"）三、營業(yè)利潤（虧損以“”號填列）PROFITFROMOPERATIONS加：營

14、業(yè)外收入Plus:Non-operatingprofit其中：債務(wù)重組利得Gainsfromdebtrestructuring減：營業(yè)外支出Less:Non-operatingexpenses其中：非流動資產(chǎn)處置損失Including:Lossesfromdisposalofnon-currentassets債務(wù)重組損失Lossesfromdebtrestructuring四、利潤總額(虧損總額以“”號填列)PROFITBEFORETAX(LOSSEXPRESSEDWITH"-")減：所得稅費用Less:五、凈利潤(凈虧損以“”號填列)NETPROFIT(LOSSEXPRESSEDWITH"-")六、每股收益：EARNINGSPERSHARE(EPS)基本每股收