會計詞匯中英文對照

1、A A股代碼 A-share stock code A股簡稱 A-share ticker A股上市地 Place of A-share listingB股代碼 B-share stock codeB股簡稱 B-share tickerB股上市地 Place of B-share listing保單紅利支出 Policyholder dividend expense保戶儲金及投資款 Deposits from policyholders保戶儲金及投資款凈增加額 Net increase

2、 in deposits from policyholders保戶質(zhì)押貸款 Policy pledge loans保險合同準備金 Insurance contract reserves保險業(yè)務(wù)收入 Income from insurance business財務(wù)費用Financial expenses拆出資金Loans to banks and other financial institutions拆入資金Placements from banks and other financial institutions拆入資金凈增加額Net increase in p

3、lacements from banks and other financial institutions產(chǎn)品的毛利率Gross profit margin of the product產(chǎn)品的毛利率比上年增減百分比Year-on-year increase or decrease in gross profit margin of the product (%)產(chǎn)品的營業(yè)成本Operating cost of the product產(chǎn)品的營業(yè)成本比上年增減百分比Year-on- year increase or decrease in operating cost of the product

4、 (%)產(chǎn)品的營業(yè)收入Operating revenue of the product產(chǎn)品的營業(yè)收入比上年增減百分比Year-on-year increase or decrease in operating revenue of the product (%)產(chǎn)品名稱Name of product長期待攤費用Long-term prepaid expenses長期股權(quán)投資Long-term equity investment長期股權(quán)投資減值準備本期計提額Long-term equity investments depreciation reserves withdrawn during th

5、e period長期股權(quán)投資減值準備本期轉(zhuǎn)回額Reversals of long-term equity investments depreciation reserves of the period長期股權(quán)投資減值準備本期轉(zhuǎn)銷額Long-term equity investments depreciation reserves written off during the period長期股權(quán)投資減值準備項Long-term equity investments depreciation reserves (Abstract)長期股權(quán)投資減值準備增減變動項Increase / (Decrea

6、se) of Long-term equity investments depreciation reserves (Abstract)長期股權(quán)投資減值準備賬面余額Book balance of long-term equity investments depreciation reserves長期健康險責任準備金Long-term health insurance policyholders' reserves長期借款Long-term borrowings長期應(yīng)付款Long-term payables長期應(yīng)收款Long-term receivables償還債務(wù)支付的現(xiàn)金Cash r

7、epayments of amounts borrowed成熟生產(chǎn)性生物資產(chǎn)減值準備本期計提額Mature productive biological assets depreciation reserves withdrawn during the period成熟生產(chǎn)性生物資產(chǎn)減值準備本期轉(zhuǎn)回額Reversals of mature productive biological assets depreciation reserves during the period成熟生產(chǎn)性生物資產(chǎn)減值準備本期轉(zhuǎn)銷額Mature productive biological assets deprecia

8、tion reserves written off during the period成熟生產(chǎn)性生物資產(chǎn)減值準備項Mature productive biological assets depreciation reserves (Abstract)成熟生產(chǎn)性生物資產(chǎn)減值準備增減變動項Increase / (Decrease) of Mature productive biological assets depreciation reserves (Abstract)成熟生產(chǎn)性生物資產(chǎn)減值準備賬面余額Book balance of mature productive biological as

9、sets depreciation reserves持有至到期投資Held-to-maturity investments持有至到期投資減值準備本期計提額Held-to-maturity investments depreciation reserves withdrawn during the period持有至到期投資減值準備本期轉(zhuǎn)回額Reversals of held-to-maturity investments depreciation reserves during the period持有至到期投資減值準備本期轉(zhuǎn)銷額Held-to-maturity investments dep

10、reciation reserves written off during the period持有至到期投資減值準備項Held-to-maturity investments depreciation reserves (Abstract)持有至到期投資減值準備增減變動項Increase / (Decrease) of Held-to-maturity investments depreciation reserves (Abstract)持有至到期投資減值準備賬面余額Book balance of held-to-maturity investments depreciation rese

11、rves籌資活動產(chǎn)生的現(xiàn)金流量Cash flows from financing activities (Abstract)籌資活動產(chǎn)生的現(xiàn)金流量凈額Net cash flows from financing activities籌資活動現(xiàn)金流出金額Cash outflows from financing activities籌資活動現(xiàn)金流入金額Cash inflows from financing activities處置固定資產(chǎn)和無形資產(chǎn)和其他長期資產(chǎn)收回的現(xiàn)金凈額Net cash from disposal of fixed assets, intangible assets and o

12、ther long-term assets處置交易性金融資產(chǎn)凈增加額Net increase from disposal of tradable financial assets處置子公司及其他營業(yè)單位收到的現(xiàn)金凈額Net cash received from disposal of subsidiaries and other business units存出保證金Refundable deposits存出資本保證金Statutory deposits存放同業(yè)款項Balances with other financial institutions存放中央銀行和同業(yè)款項凈增加額Net incr

13、ease in deposits with central bank and other financial institutions存貨Inventory存貨跌價準備本期計提額Inventory depreciation reserves withdrawn during the period存貨跌價準備本期轉(zhuǎn)回額Reversals of inventory depreciation reserves during the period存貨跌價準備本期轉(zhuǎn)銷額Inventory depreciation reserves written off during the period存貨跌價準備項

14、Inventory depreciation reserves (Abstract)存貨跌價準備增減變動項Increase / (Decrease) of Inventory depreciation reserves (Abstract)存貨跌價準備賬面余額Book balance of inventory depreciation reservesD 代理承銷證券款Securities underwriting brokerage deposits代理買賣證券款Customer brokerage deposits代理買賣證券業(yè)務(wù)凈收入Net income from securities

15、trading brokerage business地區(qū)的毛利率Gross profit margin of the region地區(qū)的毛利率比上年增減百分比Year-on- year increase or decrease in gross profit margin of the region (%)地區(qū)的營業(yè)成本Operating cost of the region地區(qū)的營業(yè)成本比上年增減百分比Year-on- year increase or decrease in operating cost of the region (%)地區(qū)的營業(yè)收入Operating revenue o

16、f the region地區(qū)的營業(yè)收入比上年增減百分比Year-on- year increase or decrease in operating revenue of the region (%)地區(qū)名稱Name of region遞延所得稅負債Deferred income tax liabilities遞延所得稅資產(chǎn)Deferred income tax assets定期存款Term deposits獨立賬戶負債Separate account liabilities獨立賬戶資產(chǎn)Separate account assets短期借款Short-term borrowings對聯(lián)營企業(yè)和

17、合營企業(yè)的投資收益Share of profits in associates and joint ventures發(fā)放貸款和墊款Loans and advances to customers發(fā)行債券收到的現(xiàn)金Cash received from bond issue非流動負債Non-current liabilities非流動負債項non-current liabilities (Abstract)非流動資產(chǎn)Non-current assets非流動資產(chǎn)處置損失Losses from disposal of non-current assets非流動資產(chǎn)項non-current assets

18、 (Abstract)分保費收入Reinsurance premium income分保費用Expenses for reinsurance accepted分出保費Premiums ceded to reinsurers分配股利和利潤或償付利息支付的現(xiàn)金Cash paid for dividend and profit distribution or interest payment負債Liabilities負債和所有者權(quán)益Liabilities and owners' equity負債和所有者權(quán)益項liabilities and owners' equity (Abstra

19、ct)負債項Liabilities (Abstract)工程物資Project materials工程物資減值準備本期計提額Project material depreciation reserves withdrawn during the period工程物資減值準備本期轉(zhuǎn)回額Reversals of project material depreciation reserves during the period工程物資減值準備本期轉(zhuǎn)銷額Project material depreciation reserves written off during the period工程物資減值準備項

20、Project material depreciation reserves (Abstract)工程物資減值準備增減變動項Increase / (Decrease) of Project material depreciation reserves (Abstract)工程物資減值準備賬面余額Book balance of project material depreciation reserves公允價值變動收益Income from changes in fair value購建固定資產(chǎn)和無形資產(chǎn)和其他長期資產(chǎn)支付的現(xiàn)金Cash paid for purchase and constru

21、ction of fixed assets, intangible assets and other long-term assets購買商品和接受勞務(wù)支付的現(xiàn)金Cash paid for goods purchased and services received固定資產(chǎn)Fixed assets固定資產(chǎn)減值準備本期計提額Fixed assets depreciation reserves withdrawn during the period固定資產(chǎn)減值準備本期轉(zhuǎn)回額Reversals of fixed assets depreciation reserves during the perio

22、d固定資產(chǎn)減值準備本期轉(zhuǎn)銷額Fixed assets depreciation reserves written off during the period固定資產(chǎn)減值準備項Fixed assets depreciation reserves (Abstract)固定資產(chǎn)減值準備增減變動項Increase / (Decrease) of Fixed assets depreciation reserves (Abstract)固定資產(chǎn)減值準備賬面余額Book balance of fixed assets depreciation reserves固定資產(chǎn)清理Disposal of fixed

23、 assets管理費用Administrative expenses歸屬于母公司所有者的凈利潤Owners' net profit attributable to parent歸屬于母公司所有者權(quán)益合計Total owners' equity attributable to parent貴金屬Precious metal行業(yè)的毛利率Gross profit margin of the industry行業(yè)的毛利率比上年增減百分比Year-on- year increase or decrease in gross profit margin of the industry (%

24、)行業(yè)的營業(yè)成本Operating cost of the industry行業(yè)的營業(yè)成本比上年增減百分比Year-on- year increase or decrease in operating cost of the industry (%)行業(yè)的營業(yè)收入Operating revenue of the industry行業(yè)的營業(yè)收入比上年增減百分比Year-on-year increase or decrease in operating revenue of the industry (%)行業(yè)名稱Name of industry壞賬準備本期計提額Bad debt reserves

25、 withdrawn during the period壞賬準備本期轉(zhuǎn)回額Reversals of bad debt reserves during the period壞賬準備本期轉(zhuǎn)銷額Bad debt reserves written off during the period壞賬準備項Bad debt reserves (Abstract)壞賬準備增減變動項Increase / (Decrease) of Bad debt reserves (Abstract)壞賬準備賬面余額Book balance of bad debt reserves回購業(yè)務(wù)資金凈增加額Net increase

26、in repurchase business capital匯兌收益Foreign exchange gains匯率變動對現(xiàn)金及現(xiàn)金等價物的影響Foreign exchange rate fluctuation consequences on cash and cash equivalents貨幣資金Monetary capital基本每股收益Basic earnings per share交易席位費Membership fees交易性金融負債Held-for-trading financial liabilities交易性金融資產(chǎn)Held-for-trading financial asse

27、ts結(jié)算備付金B(yǎng)alances with clearing companies經(jīng)營活動產(chǎn)生的現(xiàn)金流量Cash flows from operating activities (Abstract)經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額Net cash flows from operating activities經(jīng)營活動現(xiàn)金流出金額Cash outflows from operating activities經(jīng)營活動現(xiàn)金流入金額Cash inflows from operating activities凈利潤Net profit可供出售金融資產(chǎn)Available-for-sale financial ass

28、ets可供出售金融資產(chǎn)減值準備本期計提額Available-for-sale financial assets depreciation reserves withdrawn during the period可供出售金融資產(chǎn)減值準備本期轉(zhuǎn)回額Reversals of available-for-sale financial assets depreciation reserves during the period可供出售金融資產(chǎn)減值準備本期轉(zhuǎn)銷額Available-for-sale financial assets depreciation reserves written off dur

29、ing the period可供出售金融資產(chǎn)減值準備項Available-for-sale financial assets depreciation reserves (Abstract)可供出售金融資產(chǎn)減值準備增減變動項Increase / (Decrease) of Available-for-sale financial assets depreciation reserves (Abstract)可供出售金融資產(chǎn)減值準備賬面余額Book balance of available-for-sale financial assets depreciation reserves客戶備付金C

30、ustomer excess reserves客戶存款和同業(yè)存放款項凈增加額Net increase in customer bank deposits and due to banks and other financial institutions客戶貸款及墊款凈增加額Net increase in loans and advances to customers客戶資金存款Customer deposits庫存股Treasury stock庫存股_對所有者的分配Treasury stock _ appropriations to owners庫存股_股份支付計入所有者權(quán)益的金額Treasu

31、ry stock _ amounts of share-based payments recognized in owners' equity庫存股_會計政策變更Treasury stock _ accounting policy changes庫存股_凈利潤Treasury stock _ net profit庫存股_凈利潤和直接計入所有者權(quán)益的利得和損失_小計Treasury stock _ net profit and gains and losses recognized directly in owners' equity _ subtotal庫存股_可供出售金融資產(chǎn)

32、公允價值變動凈額Treasury stock _ net increase and decrease of fair value of available-for-sale financial assets庫存股_可供出售金融資產(chǎn)公允價值變動凈額_計入所有者權(quán)益的金額Treasury stock _ net increase and decrease of fair value of available-for-sale financial assets _ amounts recognized in owners' equity庫存股_可供出售金融資產(chǎn)公允價值變動凈額_轉(zhuǎn)入當期損益的

33、金額Treasury stock _ net increase and decrease of fair value of available-for-sale financial assets _ amounts transferred to gains and losses of the period庫存股_利潤分配Treasury stock _ profit appropriation庫存股_利潤分配_其他Treasury stock _ profit appropriation _ others庫存股_前期差錯更正Treasury stock _ corrections of pri

34、or period errors庫存股_權(quán)益法下被投資單位其他所有者權(quán)益變動的影響Treasury stock _ consequences of other owners' equity changes in invested units under equity method庫存股_所有者權(quán)益內(nèi)部結(jié)轉(zhuǎn)Treasury stock _ internal carry-forward of owners' equity庫存股_所有者權(quán)益內(nèi)部結(jié)轉(zhuǎn)_其他Treasury stock _ internal carry-forward of owners' equity _ ot

35、hers庫存股_所有者投入和減少資本Treasury stock _ capital paid in and reduced by owners庫存股_所有者投入和減少資本_其他Treasury stock _ capital paid in and reduced by owners _ others庫存股_所有者投入資本Treasury stock _ capital paid in by owners庫存股_提取一般風險準備Treasury stock _ appropriations to general risk provisions庫存股_提取盈余公積Treasury stock

36、_ appropriations to surplus reserves庫存股_現(xiàn)金流量套期工具公允價值變動凈額Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument庫存股_現(xiàn)金流量套期工具公允價值變動凈額_計入被套期項目初始確認金額中的金額Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in initi

37、al recognition amounts of hedged items庫存股_現(xiàn)金流量套期工具公允價值變動凈額_計入所有者權(quán)益的金額Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in owners' equity庫存股_現(xiàn)金流量套期工具公允價值變動凈額_轉(zhuǎn)入當期損益的金額Treasury stock _ net increase and decrease of fair value of cash flow

38、hedging instrument _ amounts transferred to gains and losses of the period庫存股_一般風險準備彌補虧損Treasury stock _ general risk provisions for making up losses庫存股_盈余公積彌補虧損Treasury stock _ surplus reserves for making up losses庫存股_盈余公積轉(zhuǎn)增資本Treasury stock _ capitalized surplus reserves庫存股_與計入所有者權(quán)益項目相關(guān)的所得稅影響Treasu

39、ry stock _ income tax consequences concerning items recognized in owners' equity庫存股_增減變動金額Treasury stock _ increases and decreases庫存股_直接計入所有者權(quán)益的利得和損失Treasury stock _ gains and losses recognized directly in owners' equity庫存股_直接計入所有者權(quán)益的利得和損失_其他Treasury stock _ gains and losses recognized direc

40、tly in owners' equity _ others庫存股_資本公積轉(zhuǎn)增資本Treasury stock _ capitalized capital reserves庫存股項Treasury stock (Abstract)利潤表項income statement (Abstract)利潤總額Total profit利息凈收入Net interest income利息收入Interest income利息支出Interest expenses流動負債Current liabilities流動負債項current liabilities (Abstract)流動資產(chǎn)Current

41、 assets流動資產(chǎn)項current assets (Abstract)買入返售金融資產(chǎn)Financial assets purchased under agreements to resell賣出回購金融資產(chǎn)款Assets sold under agreements to repurchase每股收益項Earnings per share (Abstract)賠付支出Claims paid賠付支出凈額Net claims paid其他非流動負債Other non-current liabilities其他非流動資產(chǎn)Other non-current assets其他負債Other liab

42、ilities其他流動負債Other current liabilities其他流動資產(chǎn)Other current assets其他業(yè)務(wù)成本Other operating cost其他業(yè)務(wù)收入Other operating income其他應(yīng)付款Other payables其他應(yīng)收款Other receivables其他資產(chǎn)Other assets其他資產(chǎn)減值準備本期計提額Other assets depreciation reserves withdrawn during the period其他資產(chǎn)減值準備本期轉(zhuǎn)回額Reversals of other assets depreciatio

43、n reserves during the period其他資產(chǎn)減值準備本期轉(zhuǎn)銷額Other assets depreciation reserves written off during the period其他資產(chǎn)減值準備項Other assets depreciation reserves (Abstract)其他資產(chǎn)減值準備增減變動項Increase / (Decrease) of Other assets depreciation reserves (Abstract)其他資產(chǎn)減值準備賬面余額Book balance of other assets depreciation rese

44、rves取得借款收到的現(xiàn)金B(yǎng)orrowings received取得投資收益收到的現(xiàn)金Investment income received取得子公司及其他營業(yè)單位支付的現(xiàn)金凈額Net cash paid for acquisition of subsidiaries and other business units商譽Goodwill商譽減值準備本期計提額Goodwill depreciation reserves withdrawn during the period商譽減值準備本期轉(zhuǎn)回額Reversals of goodwill depreciation reserves during t

45、he period商譽減值準備本期轉(zhuǎn)銷額Goodwill depreciation reserves written off during the period商譽減值準備項Goodwill depreciation reserves (Abstract)商譽減值準備增減變動項Increase / (Decrease) of Goodwill depreciation reserves (Abstract)商譽減值準備賬面余額Book balance of goodwill depreciation reserves少數(shù)股東權(quán)益Minority Stockholder's Intere

46、st少數(shù)股東權(quán)益_對所有者的分配Minority Stockholder's Interest _ appropriations to owners少數(shù)股東權(quán)益_股份支付計入所有者權(quán)益的金額Minority Stockholder's Interest _ amounts of share-based payments recognized in owners' equity少數(shù)股東權(quán)益_會計政策變更Minority Stockholder's Interest _ accounting policy changes少數(shù)股東權(quán)益_凈利潤Minority Stoc

47、kholder's Interest _ net profit少數(shù)股東權(quán)益_凈利潤和直接計入所有者權(quán)益的利得和損失_小計Minority Stockholder's Interest _ net profit and gains and losses recognized directly in owners' equity _ subtotal少數(shù)股東權(quán)益_可供出售金融資產(chǎn)公允價值變動凈額Minority Stockholder's Interest _ net increase and decrease of fair value of available-

48、for-sale financial assets少數(shù)股東權(quán)益_利潤分配Minority Stockholder's Interest _ profit appropriation少數(shù)股東權(quán)益_利潤分配_其他Minority Stockholder's Interest _ profit appropriation _ others少數(shù)股東權(quán)益_前期差錯更正Minority Stockholder's Interest _ corrections of prior period errors少數(shù)股東權(quán)益_權(quán)益法下被投資單位其他所有者權(quán)益變動的影響Minority Sto

49、ckholder's Interest _ consequences of other owners' equity changes in invested units under equity method少數(shù)股東權(quán)益_所有者權(quán)益內(nèi)部結(jié)轉(zhuǎn)Minority Stockholder's Interest _ internal carry-forward of owners' equity少數(shù)股東權(quán)益_所有者權(quán)益內(nèi)部結(jié)轉(zhuǎn)_其他Minority Stockholder's Interest _ internal carry-forward of owners&

50、#39; equity _ others少數(shù)股東權(quán)益_所有者投入和減少資本Minority Stockholder's Interest _ capital paid in and reduced by owners少數(shù)股東權(quán)益_所有者投入和減少資本_其他Minority Stockholder's Interest _ capital paid in and reduced by owners _ others少數(shù)股東權(quán)益_所有者投入資本Minority Stockholder's Interest _ capital paid in by owners少數(shù)股東權(quán)益_

51、提取一般風險準備Minority Stockholder's Interest _ appropriations to general risk provisions少數(shù)股東權(quán)益_提取盈余公積Minority Stockholder's Interest _ appropriations to surplus reserves少數(shù)股東權(quán)益_盈余公積彌補虧損Minority Stockholder's Interest _ surplus reserves for making up losses少數(shù)股東權(quán)益_盈余公積轉(zhuǎn)增資本Minority Stockholder

52、9;s Interest _ capitalized surplus reserves少數(shù)股東權(quán)益_與計入所有者權(quán)益項目相關(guān)的所得稅影響Minority Stockholder's Interest _ income tax consequences concerning items recognized in owners' equity少數(shù)股東權(quán)益_增減變動金額Minority Stockholder's Interest _ increases and decreases少數(shù)股東權(quán)益_直接計入所有者權(quán)益的利得和損失Minority Stockholder'

53、s Interest _ gains and losses recognized directly in owners' equity少數(shù)股東權(quán)益_直接計入所有者權(quán)益的利得和損失_其他Minority Stockholder's Interest _ gains and losses recognized directly in owners' equity _ others少數(shù)股東權(quán)益_資本公積轉(zhuǎn)增資本Minority Stockholder's Interest _ capitalized capital reserves少數(shù)股東權(quán)益項Minority St

54、ockholder's Interest (Abstract)少數(shù)股東損益Minority Interest Income生產(chǎn)性生物資產(chǎn)Productive biological assets生產(chǎn)性生物資產(chǎn)減值準備本期計提額Productive biological assets depreciation reserves withdrawn during the period生產(chǎn)性生物資產(chǎn)減值準備本期轉(zhuǎn)回額Reversals of productive biological assets depreciation reserves during the period生產(chǎn)性生物資產(chǎn)減值

55、準備本期轉(zhuǎn)銷額Productive biological assets depreciation reserves written off during the period生產(chǎn)性生物資產(chǎn)減值準備項Productive biological assets depreciation reserves (Abstract)生產(chǎn)性生物資產(chǎn)減值準備增減變動項Increase / (Decrease) of Productive biological assets depreciation reserves (Abstract)生產(chǎn)性生物資產(chǎn)減值準備賬面余額Book balance of product

56、ive biological assets depreciation reserves實收資本Paid-up capital實收資本_對所有者的分配Paid-up capital _ appropriations to owners實收資本_股份支付計入所有者權(quán)益的金額Paid-up capital _ amounts of share-based payments recognized in owners' equity實收資本_會計政策變更Paid-up capital _ accounting policy changes實收資本_凈利潤Paid-up capital _ net

57、 profit實收資本_凈利潤和直接計入所有者權(quán)益的利得和損失_小計Paid-up capital _ net profit and gains and losses recognized directly in owners' equity _ subtotal實收資本_可供出售金融資產(chǎn)公允價值變動凈額Paid-up capital _ net increase and decrease of fair value of available-for-sale financial assets實收資本_可供出售金融資產(chǎn)公允價值變動凈額_計入所有者權(quán)益的金額Paid-up capital _ net increase and decrease of fair value of available-for-sale financial assets