資產(chǎn)負(fù)債表、利潤(rùn)表會(huì)計(jì)專業(yè)術(shù)語(yǔ)中英文對(duì)照

1、流動(dòng)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(xiàng)Advancestosuppliers應(yīng)收保費(fèi)Insurancepremiumsreceivable應(yīng)收分保賬款Cessionpremiumsreceivable應(yīng)收分保合同準(zhǔn)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(kù)存商品Stockgoods年內(nèi)至U期的非流動(dòng)資產(chǎn)Non-currentassetsmaturingwithinoneyear其他流動(dòng)資產(chǎn)Othercurrentassets流動(dòng)資產(chǎn)合計(jì)TOTALCURRENTASSETS非流動(dòng)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持有至到期投資Hel

3、d-to-maturityinvestments長(zhǎng)期應(yīng)收款Long-termreceivables長(zhǎng)期股權(quán)投資Long-termequityinvestments投資性房地產(chǎn)Investmentrealestates固定資產(chǎn)原價(jià)Fixedassetsoriginalcost減：累計(jì)折舊Less:Accumulateddepreciation固定資產(chǎn)凈值Fixedassets-netvalue減：固定資產(chǎn)減值準(zhǔn)備Less:Fixedassetsimpairmentprovision固定資產(chǎn)凈額Fixedassets-netbookvalue在建工程Constructioninprogress工程

4、物資Constructionsupplies固定資產(chǎn)清理Fixedassetspendingdisposal生產(chǎn)性生物資產(chǎn)Bearerbiologicalassets油氣資產(chǎn)Oilandnaturalgasassets無(wú)形資產(chǎn)Intangibelassets開(kāi)發(fā)支出Researchanddevelopmentcosts商譽(yù)Goodwill長(zhǎng)期待攤費(fèi)用Long-termdeferredexpenses遞延所得稅資產(chǎn)Deferredtaxassets其他非流動(dòng)資產(chǎn)Othernon-currentassets其中：特準(zhǔn)儲(chǔ)備物資Physicalassetsreservespecificallyauth

5、orized非流動(dòng)資產(chǎn)合計(jì)TOTALNON-CURRENTASSETS流動(dòng)負(fù)債：CURRENTLIABILITIES:短期借款Short-termborrowings向中央車艮行借款Borrowingsfromcentralbank吸收存款及同業(yè)存放Depositsfromcustomersandinterbank拆入資金Depositfunds交易性金融負(fù)債Financialassetsheldforliabilities應(yīng)付票據(jù)Notespayable應(yīng)付賬款A(yù)ccountspayable預(yù)收款項(xiàng)Advancesfromcustomers賣出回購(gòu)金融資產(chǎn)款Fundsfromsalesoff

6、inancialassetswithrepurchasementagreement應(yīng)付手續(xù)費(fèi)及傭金Handlingchargesandcommissionspayable應(yīng)付職工薪酬Employeebenefitspayable其中：應(yīng)付工資Including:Accruedpayroll應(yīng)付福利費(fèi)Welfarebenefitspayable其中：職工獎(jiǎng)勵(lì)及福利基金Including:Staffandworkers'bonusandselfare應(yīng)交稅費(fèi)Taxesandsurchargespayable其中：應(yīng)交稅金Including:Taxespayable應(yīng)付禾1J息Interes

7、tspayable其他應(yīng)付款Otherpayables應(yīng)付分保賬款Cessioninsurancepremiumspayable保險(xiǎn)合同準(zhǔn)備金Provisionforinsurancecontracts代理買賣證券款Fundsreceivedasagentofstockexchange代理承銷證券款Fundsreceivedasstockunderwrite年內(nèi)至U期的非流動(dòng)負(fù)債Non-currentliabilitiesmaturingwithinoneyear其他流動(dòng)負(fù)債Othercurrentliablities流動(dòng)負(fù)債合計(jì)TOTALCURRENTLIABILITIES:非流動(dòng)負(fù)債：NO

8、N-CURRENTLIABILITIES:長(zhǎng)期借款Long-termloans應(yīng)付債券Debenturespayable長(zhǎng)期應(yīng)付款Long-termpayables專項(xiàng)應(yīng)付款Specificpayable預(yù)計(jì)負(fù)債Accruedliabilities遞延所得稅負(fù)債Deferredtaxliabilities其他非流動(dòng)負(fù)債Othernon-currentliablities其中：特準(zhǔn)儲(chǔ)備基金Authorizedreservefund非流動(dòng)負(fù)債合計(jì)TOTALNON-CURRENTLIABILITIES:負(fù)債合計(jì)TOTALLIABILITIES所有者權(quán)益（或月£東權(quán)益）：OWNERS'

9、;（OWNER'S）/SHAREHOLDERS'EQUITY實(shí)收資本（股本）Registeredcapital國(guó)家資本Nationalcapital集體資本Collectivecapital法人資本Legalperson'scapital其中：國(guó)有法人資本Including:State-ownedlegalperson'scapital集體法人資本Collectivelegalperson"scapital個(gè)人資本Personalcapital外商資本Foreignbusinessmen'scapital減：已歸還投資Less:Returned

10、investment實(shí)收資本（或股本）凈額Registeredcapital-netbookvalue資本公積Capitalsurplus減：庫(kù)存股Treasurystock專項(xiàng)儲(chǔ)備Specialreserve盈余公積Surplusreserve其中：法定公積金Including:Statutoryaccumulationreserve任意公積金Discretionaryaccumulation儲(chǔ)備基金Reservedfunds企業(yè)發(fā)展基金Enterpriseexpensionfunds禾潤(rùn)歸還投資Profitscapitalisedonretumofinvestments一般風(fēng)險(xiǎn)準(zhǔn)備Prov

11、isionfornormalrisks未分配利潤(rùn)Undistributedprofits夕卜幣報(bào)表折算差額Exchangedifferencesontranslatingforeignoperations歸屬于母公司所有者權(quán)益合計(jì)Totalowners'equitybelongstoparentcompany少數(shù)股東權(quán)益Minorityinterest所有者權(quán)益合計(jì)TOTALOWNERS'EQUITY負(fù)債及所有者權(quán)益總計(jì)TOTALLIABILITIES&OWNERS'EQUITY一、營(yíng)業(yè)總收入OVERALLSALES其中：營(yíng)業(yè)收入Including:Salesf

12、romoperations其中：主營(yíng)業(yè)務(wù)收入Including:salesofmainoperations其他業(yè)務(wù)收入Incomefromotheroperations禾1J息收入Interestincome已賺保費(fèi)Insurancepremiumsearned手續(xù)費(fèi)及傭金收入Handlingchargesandcommissionsincome二、營(yíng)業(yè)總成本OVERALLCOSTS其中：營(yíng)業(yè)成本Including:Costofoperations其中：主營(yíng)業(yè)務(wù)成本Including:Costofmainoperations其他業(yè)務(wù)成本costofotheroperations禾1J息支出In

13、terestexpenses手續(xù)費(fèi)及傭金支出Handlingchargesandcommissionsexpenses退保金Refundofinsurancepremiums賠付支出凈額Netpaymentsforinsuranceclaims提取保險(xiǎn)合同準(zhǔn)備金凈額Netprovisionforinsurancecontracts保單紅禾支出Commissionsoninsurancepolicies分保費(fèi)用Cessioncharges營(yíng)業(yè)稅金及附加Salestaxandadditions銷售費(fèi)用Sellinganddistributionexpenses管理費(fèi)用Generalandadmin

14、istrativeexpenses其中：業(yè)務(wù)招待費(fèi)businessentertainment研究與開(kāi)發(fā)費(fèi)researchanddevelopment貝才務(wù)費(fèi)用Financialexpenses其中：禾山目、支出Interestexpense禾息收入Interestincome匯兌凈損失(凈收益以"'號(hào)填列)Gainorlossonforeignexchangetransactions(lessexchangegain)資產(chǎn)減值損失Impairmentlossonassets其他other力口：公允價(jià)值變動(dòng)收益(損失以"'號(hào)填列)Plus:Gainorloss

15、fromchangesinfairvalues(lossexpressedwith"-")投資收益(損失以"'號(hào)填歹U)Investmentincome(lossexpressedwith"-")其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)的投資收益Including:Investmentincomefromjointventuresandaffiliates(lossexpressedwith"-")匯兌收益(損失以-號(hào)填列)Gainorlossonforeignexchangetransactionss(lossexpressed

16、with"-")三、營(yíng)業(yè)利潤(rùn)(虧損以匚"號(hào)填列)PROFITFROMOPERATIONS力口：營(yíng)業(yè)外收入Plus:Non-operatingprofit其中：流動(dòng)資產(chǎn)處置禾1J得Gainsfromdisposalofnon-currentassets非貨幣性資產(chǎn)交換利得Gainsfromexchangeofnon-monetaryassets政府補(bǔ)助Governmentgrantincome債務(wù)重組禾I得Gainsfromdebtrestructuring減：營(yíng)業(yè)外支出Less:Non-operatingexpenses其中：非流動(dòng)資產(chǎn)處置損失Including:

17、Lossesfromdisposalofnon-currentassets非貨幣性資產(chǎn)交換損失Lossesfromexchangeofnon-monetaryassets債務(wù)重組損失Lossesfromdebtrestructuring四、禾1J潤(rùn)總額(虧損總額以匚"號(hào)填列)PROFITBEFORETAX(LOSSEXPRESSEDWITH"-")減：所得稅費(fèi)用Less:Incometaxexpenses五、凈利潤(rùn)(凈虧損以匚"號(hào)填列)NETPROFIT(LOSSEXPRESSEDWITH"-")歸屬于母公司所有者的凈禾ij潤(rùn)Netprofitbelongingtoparentcompany少數(shù)股東損益Minorityinterest六、每股收益：EARNINGSPERSHARE(EPS)基本每股收益BasicEPS稀釋每月£收益DilutedEPS七、其他綜合收益OTHERCONSOLIDATEDINCOME八、綜合收益總額TOTALCONSOLIDATEDINCOME