會計專業(yè)術(shù)語中英文對照

1、流動資產(chǎn)： CURRENT ASSETS: 貨幣資金 Cash 結(jié)算備付金 Provision of settlement fund 拆出資金 Funds lent 交易性金融資產(chǎn) Financial assets held for trading 應收票據(jù) Notes receivable 應收賬款 Accounts receivable 預付款項 Advances to suppliers 應收保費 Insurance premiums receivable 應收分保賬款 Cession premiums receivable 應收分保合同準備金 Provision of cession

2、receivable 應收利息 Interests receivable 其他應收款 Other receivable 買入返售金融資產(chǎn) Recoursable financial assets acquired 存貨 Inventories 其中： 原材料 Raw material 庫存商品 Stock goods 一年內(nèi)到期的非流動資產(chǎn) Non-current assets maturing within oneyear 其他流動資產(chǎn) Other current assets 9 / 10 流動資產(chǎn)合計 TOTAL CURRENT ASSETS 非流動資產(chǎn)： NON-CURRENT ASS

3、ETS 發(fā)放貸款及墊款 Loans and payments on behalf 可供出售金融資產(chǎn) Available-for-sale financial assets 持有至到期投資 Held-to-maturity investments 長期應收款 Long-term receivables 長期股權(quán)投資 Long-term equity investments 投資性房地產(chǎn) Investment real estates 固定資產(chǎn)原價 Fixed assets original cost 減： 累計折舊 Less: Accumulated depreciation 減： 固定資產(chǎn)減值

4、準備 Less: 在建工程 Construction in progress 工程物資 Construction supplies 固定資產(chǎn)清理 Fixed assets pending disposal 生產(chǎn)性生物資產(chǎn) Bearer biological assets 油氣資產(chǎn) Oil and natural gas assets 無形資產(chǎn) Intangibel assets 開發(fā)支出 Research and development costs 商譽 Goodwill 長期待攤費用 Long-term deferred expenses 遞延所得稅資產(chǎn) Deferred tax asset

5、s 其他非流動資產(chǎn) Other non-current assets 其中： 特準儲備物資 Physical assets reserve specificallyauthorized 非流動資產(chǎn)合計 TOTAL NON-CURRENT ASSETS 流動負債： CURRENT LIABILITIES: 短期借款 Short-term borrowings 向中央銀行借款 Borrowings from central bank 吸收存款及同業(yè)存放 Deposits from customers and interbank 拆入資金 Deposit funds 交易性金融負債 Financia

6、l assets held for liabilities 應付票據(jù) Notes payable 應付賬款 Accounts payable 預收款項 Advances from customers 賣出回購金融資產(chǎn)款 Funds from sales of financial assets withrepurchasement agreement 其中： 應付工資 Including: Accrued payroll 應付福利費 Welfare benefits payable 其中： 職工獎勵及福利基金 Including: Staff andworkers bonus and selfa

7、re 應交稅費 Taxes and surcharges payable 其中： 應交稅金 Including: Taxes payable 應付利息 Interests payable 其他應付款 Other payables 應付分保賬款 Cession insurance premiums payable 保險合同準備金 Provision for insurance contracts 代理買賣證券款 Funds received as age nt of stock excha ng代理承銷證券款 Funds received as stock underwrite 一年內(nèi)到期的非流

8、動負債 Non-current liabilities maturing within oneyear 其他流動負債 Other current liablities 流動負債合計 TOTAL CURRENT LIABILITIES: 非流動負債： NON-CURRENT LIABILITIES: 長期借款 Long-term loans 應付債券 Debentures payable 長期應付款 Long-term payables 專項應付款 Specific payable 預計負債 Accrued liabilities 遞延所得稅負債 Deferred tax liabilities

9、 其他非流動負債 Other non-current liablities 其中： 特準儲備基金 Authorized reserve fund 非流動負債合計 TOTAL NON-CURRENT LIABILITIES: 負債合計 TOTAL LIABILITIES 所有者權(quán)益（或股東權(quán)益）： OWNERS（OWNERS）/SHAREHOLDERSEQUITY 實收資本（股本） Registered capital 國家資本 National capital 集體資本 Collective capital 法人資本 Legal persons capital 其中： 國有法人資本 Inclu

10、ding: State-owned legal personscapital 集體法人資本 Collective legal persons capital個人資本 Personal capital 外商資本 Foreign businessmens capital 減： 已歸還投資 Less: Returned investment 減： 庫存股 Treasury stock 專項儲備 Special reserve 盈余公積 Surplus reserve 其中： 法定公積金 Including: Statutory accumulation reserve 任意公積金 Discretio

11、nary accumulation 儲備基金 Reserved funds 企業(yè)發(fā)展基金 Enterprise expension funds 利潤歸還投資 Profits capitalised on retum of investments 一般風險準備 Provision for normal risks 未分配利潤 Undistributed profits 外幣報表折算差額 Exchange differences on translating foreignoperations 所有者權(quán)益合計 TOTAL OWNERS EQUITY 負債及所有者權(quán)益總計 TOTAL LIABILI

12、TIES & OWNERS EQUITY 一、營業(yè)總收入 OVERALL SALES 其中： 營業(yè)收入 Including: Sales from operations 其中： 主營業(yè)務收入 Including: sales of main operations 已賺保費 Insurance premiums earned 二、營業(yè)總成本 OVERALL COSTS 其中： 營業(yè)成本 Including: Cost of operations 其中： 主營業(yè)務成本 Including: Cost of main operations 其他業(yè)務成本 cost of other operation

13、s 利息支出 Interest expenses 賠付支出凈額 Net payments for insurance claims 提取保險合同準備金凈額 Net provision for insurance contracts 保單紅利支出 Commissions on insurance policies 分保費用 Cession charges 營業(yè)稅金及附加 Sales tax and additions 銷售費用 Selling and distribution expenses 管理費用 General and administrative expenses 其中： 業(yè)務招待費

14、business entertainment 研究與開發(fā)費 research and development 財務費用 Financial expenses 其中： 利息支出 Interest expense 匯兌凈損失（凈收益以 “-”號填列） Gain orloss on foreign exchange transactions （less exchange gain） 資產(chǎn)減值損失 Impairment loss on assets 其他 other 加： 公允價值變動收益（損失以 “-”號填列） Plus: Gain or loss from changesin fair value

15、s（loss expressed with -） 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） Gain or loss on foreign exchangetransactions s（loss expressed with -） 三、營業(yè)利潤（虧損以 “”號填列） PROFIT FROM OPERATIONS 加： 營業(yè)外收入 Plus: Non-operating profit 其中： 債務重組利得 Gains from debt restructuring 減： 營業(yè)外支出 Less: Non-operating expenses 其中： 非流動資產(chǎn)處置損失 Including: Losses from disposal ofnon-current assets 債務重組損失 Losses from debt restructuring 四、利潤總額(虧損總額以 “”號填列) PROFIT BEFORE TAX (LOSSEXPRESSED WITH -) 減： 所得稅費用 Less: 五、凈利潤(凈虧損以 “”號填列) NET PROFIT(LOSS EXPRESSED WITH-) 六、每股收益： EARNINGS PER SHARE (EPS) 基