會計英語常用詞匯

CurrentassetsMonetaryTransactionsettlementLoanstootherbanksTradingfinancialassetsNotesreceivableAccountsReceivablePrepaymentsInsurancepremiumreceivableReinsurancepremiumreceivable

流動資產(chǎn)貨幣資金拆出資金應收票據(jù)應收分保賬款Reinsurancecontractreservesreceivable 應收分保合同準備金InterestsreceivableDividendsreceivableOtherreceivables

應收利息應收股利其他應收款Buyingandsellingbackfinancialassets 買入反售金融資產(chǎn)InventoriesNon-currentassetsduewithinoneOthercurrentassetsTotalcurrentassetsNon-currentassetsLoansand

存貨一年到期的非流動資產(chǎn)其他流動資產(chǎn)流動資產(chǎn)合計非流動資產(chǎn)發(fā)放貸款及墊款Available-for-salefinancialassetsHeld-to-maturityinvestmentsLong-termaccountsreceivableLong-termequityinvestmentInvestmentrealestatesFixedassetsConstructionInProgressProjectmaterialsDisposaloffixedassetsProductivebiologicalassetsOil&gasassetsIntangibleassetsR&DexpensesGoodwillLong-termprepaidexpensesDeferredincometaxassetsOthernon-currentassetsTotalnon-currentassetsTotalassets

持有至到期投資長期應收款長期股權(quán)投資固定資產(chǎn)固定資產(chǎn)清理油氣資產(chǎn)無形資產(chǎn)開發(fā)支出商譽CurrentliabilitiesShort-Termborrowings流動負債短期借款CurrentliabilitiesShort-Termborrowings流動負債短期借款Borrowingsfromcentralbank 央行借款Receipt of deposits and deposits from 吸收存款及同業(yè)存放otherbanksLoansfromotherbanksTradingfinancialliabilitiesNotespayableAccountspayableAdvancereceipts

拆入資金應付票據(jù)Fundsfromsellingoutandrepurchasing 賣出回購金融資產(chǎn)款financialassetsFeesandcommissionspayableEmployeecompensationpayableTaxespayableInterestspayableDividendpayableOtherpayablesReinsuredaccountspayableReservesforinsurancecontractFundsfromsecuritiestrading

應付手續(xù)費及傭金應付職工薪酬應交稅費應付利息應付股利其他應付款應付分保賬款Fundsfromunderwritingsecuritiesagency 代理承銷證券款Non-currentliabilitiesduewithinoneyear 一年內(nèi)到期的非流動負債OthercurrentliabilitiesTotalcurrentliabilitiesLong-termloanBondspayableLong-TermaccountpayableSpecialpayableEstimatedliabilitiesDeferredincometaxliabilitiesOthernon-currentliabilitiesTotalnon-currentliabilitiesTotalliabilitiesOwners'equity(orshareholders'equity)paid-incapital(orshareCapitalpublicreservesTreasurystockSpecialreservesSurpluspublicreservesGeneralriskreservesUndistributedprofitsForeigncurrencytranslationdifferences

長期借款應付債券預計負債負債合計所有者權(quán)益（股東權(quán)益）實收資本（股本資本公積庫存股一般風險準備未分配利潤外幣報表折算差額Total equity attributable to the parent 歸屬于母公司所有者companyownersMinorityequityTotalowners’equityLiabilitiesandtotalowners'equityIncomeStatementTotalrevenuesfromoperatingactivitiesoperatingincomeInterestincomesEarnedinsurancepremiumIncomesfromfeesandcommissionsTotalcostsforoperatingactivitiesOperatingcostInterestexpensesFeeandcommissionexpensesRefundedpremiumsNetclaimspaidNetchangeininsurancecontractreservesPolicydividendpaymentReinsuredexpenses

權(quán)益合計少數(shù)股東權(quán)益負債和所有者權(quán)益總計營業(yè)總收入營業(yè)收入利息收入已賺保費手續(xù)費及傭金收入營業(yè)總成本營業(yè)成本利息支出手續(xù)費及傭金支出退保金賠付支出凈額提取保險合同準備金凈額保單紅利支出分保費用BusinesstaxesandMarketingexpensesAdministrativeexpensesFinancialExpensesAssetimpairmentlosses

銷售費用資產(chǎn)減值損失Incomesfromchangeinfairvalue("-"for 公允價值變動收益losses)InvestmentIncome("-"forlosses)

（損失以“-”號填列）投資收益（損失以“-”號填列）Investment income of joint-venture and 對聯(lián)營企業(yè)和合營企partnershipForeignexchangegains("-"forlosses)

業(yè)的投資收益匯兌收益（損失以“-”號填列）OperatingProfit("-"forlosses) 營業(yè)利潤（虧損以“-”號填列）Non-operatingincomeNon-operatingexpensesdisposallossesonnon-currentassetsTotalProfits("-"fortotallosses)IncometaxexpensesNetprofits("-"fornetlosses)

營業(yè)外收入營業(yè)外支出非流動資產(chǎn)處置損失利潤總額（虧損總額以“-”號填列）所得稅費用凈利潤（凈虧損以“-”號填列）Net profits attributable to the parent 歸屬于母公司所有者companyownersMinorityinterestEarningspershare:BasicearningspershareDilutedearningspershareOtherComprehensiveIncomeTotalcomprehensiveincome

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