會(huì)計(jì)專業(yè)術(shù)語中英文對(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庫存商品Stockgoods一年內(nèi)到期的非流動(dòng)資產(chǎn)Non-currentassetsmaturingwithinoneyear其他流動(dòng)資產(chǎn)Othercurrentassets2 / 10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

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(jià)Fixedassetsoriginalcost減：累計(jì)折舊Less:Accumulateddepreciation減：固定資產(chǎn)減值準(zhǔn)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(yù)Goodwill長期待攤費(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Physicalassetsreservespecificallyauthorized非流動(dòng)資產(chǎn)合計(jì)TOTALNON-CURRENTASSETS流動(dòng)負(fù)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(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賣出回購金融資產(chǎn)款Fundsfromsalesoffinancialassetswithrepurchasementagreement其中：應(yīng)付工資Including:Accruedpayroll應(yīng)付福利費(fèi)Welf

6、arebenefitspayable其中：職工獎(jiǎng)勵(lì)及xx基金Including:Staffandworkers'bonusandselfare應(yīng)交稅費(fèi)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(xiǎn)合同準(zhǔn)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(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：NON-CURRENTLIABILITIES:長期借款Long-termloans應(yīng)付債券Debenturespayable長期應(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

8、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（或股東權(quán)益）：OWNERS'（OWNER'S）/SHAREHOLDERS'EQUITY實(shí)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(gè)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(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

10、Enterpriseexpensionfunds利潤歸還投資Profitscapitalisedonretumofinvestments一般風(fēng)險(xiǎn)準(zhǔn)備Provisionfornormalrisks未分配利潤Undistributedprofits外幣報(bào)表折算差額Exchangedifferencesontranslatingforeignoperations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(fèi)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(xiǎn)合同準(zhǔn)備金凈額Netprovisionforinsurancecontracts保單紅利支

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

13、ns（lessexchangegain）資產(chǎn)減值損失Impairmentlossonassets其他other加：公允價(jià)值變動(dòng)收益（損失以“-”號(hào)填列）Plus:Gainorlossfromchangesinfairvalues（lossexpressedwith"-"）其中：對(duì)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(hào)填列）Gainorlossonforeignexchangetransactionss（lossexpressedwith"-"）三、營業(yè)利潤（虧損以“”號(hào)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(dòng)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(hào)填列)PROFITBEFORETAX(LOSSEXPRESSEDWITH"-")減：所得稅費(fèi)用Less:五、凈利潤(凈虧損以“”號(hào)填列)NETPROFIT(LOSSEXPRESSEDWITH"-")六、每股收益：EARNINGSPERSHARE(EPS)基本每股收