資產負債表、利潤表會計專業(yè)術語中英文對照

1、流動資產：CURRENTASSETS:貨幣資金Cash結算備付金Provisionofsettlementfund拆出資金Fundslent交易性金融資產Financialassetsheldfortrading應收票據(jù)Notesreceivable應收賬款Accountsreceivable預付款項Advancestosuppliers應收保費Insurancepremiumsreceivable應收分保賬款Cessionpremiumsreceivable應收分保合同準備金Provisionofcessionreceivable應收利息Interestsreceivable其他應收款Oth

2、erreceivable買入返售金融資產Recoursablefinancialassetsacquired存貨Inventories其中：原材料Rawmaterial庫存商品Stockgoods年內至U期的非流動資產Non-currentassetsmaturingwithinoneyear其他流動資產Othercurrentassets流動資產合計TOTALCURRENTASSETS非流動資產：NON-CURRENTASSETS發(fā)放貸款及墊款Loansandpaymentsonbehalf可供出售金融資產Available-for-salefinancialassets持有至到期投資Hel

3、d-to-maturityinvestments長期應收款Long-termreceivables長期股權投資Long-termequityinvestments投資性房地產Investmentrealestates固定資產原價Fixedassetsoriginalcost減：累計折舊Less:Accumulateddepreciation固定資產凈值Fixedassets-netvalue減：固定資產減值準備Less:Fixedassetsimpairmentprovision固定資產凈額Fixedassets-netbookvalue在建工程Constructioninprogress工程

4、物資Constructionsupplies固定資產清理Fixedassetspendingdisposal生產性生物資產Bearerbiologicalassets油氣資產Oilandnaturalgasassets無形資產Intangibelassets開發(fā)支出Researchanddevelopmentcosts商譽Goodwill長期待攤費用Long-termdeferredexpenses遞延所得稅資產Deferredtaxassets其他非流動資產Othernon-currentassets其中：特準儲備物資Physicalassetsreservespecificallyauth

5、orized非流動資產合計TOTALNON-CURRENTASSETS流動負債：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交易性金融負債Financialassetsheldforliabilities應付票據(jù)Notespayable應付賬款Accountspayable預收款項Advancesfromcustomers賣出回購金融資產款Fundsfromsalesoff

6、inancialassetswithrepurchasementagreement應付手續(xù)費及傭金Handlingchargesandcommissionspayable應付職工薪酬Employeebenefitspayable其中：應付工資Including:Accruedpayroll應付福利費Welfarebenefitspayable其中：職工獎勵及福利基金Including:Staffandworkers'bonusandselfare應交稅費Taxesandsurchargespayable其中：應交稅金Including:Taxespayable應付禾1J息Interes

7、tspayable其他應付款Otherpayables應付分保賬款Cessioninsurancepremiumspayable保險合同準備金Provisionforinsurancecontracts代理買賣證券款Fundsreceivedasagentofstockexchange代理承銷證券款Fundsreceivedasstockunderwrite年內至U期的非流動負債Non-currentliabilitiesmaturingwithinoneyear其他流動負債Othercurrentliablities流動負債合計TOTALCURRENTLIABILITIES:非流動負債：NO

8、N-CURRENTLIABILITIES:長期借款Long-termloans應付債券Debenturespayable長期應付款Long-termpayables專項應付款Specificpayable預計負債Accruedliabilities遞延所得稅負債Deferredtaxliabilities其他非流動負債Othernon-currentliablities其中：特準儲備基金Authorizedreservefund非流動負債合計TOTALNON-CURRENTLIABILITIES:負債合計TOTALLIABILITIES所有者權益（或月£東權益）：OWNERS'

9、;（OWNER'S）/SHAREHOLDERS'EQUITY實收資本（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-ownedlegalperson'scapital集體法人資本Collectivelegalperson"scapital個人資本Personalcapital外商資本Foreignbusinessmen'scapital減：已歸還投資Less:Returned

10、investment實收資本（或股本）凈額Registeredcapital-netbookvalue資本公積Capitalsurplus減：庫存股Treasurystock專項儲備Specialreserve盈余公積Surplusreserve其中：法定公積金Including:Statutoryaccumulationreserve任意公積金Discretionaryaccumulation儲備基金Reservedfunds企業(yè)發(fā)展基金Enterpriseexpensionfunds禾潤歸還投資Profitscapitalisedonretumofinvestments一般風險準備Prov

11、isionfornormalrisks未分配利潤Undistributedprofits夕卜幣報表折算差額Exchangedifferencesontranslatingforeignoperations歸屬于母公司所有者權益合計Totalowners'equitybelongstoparentcompany少數(shù)股東權益Minorityinterest所有者權益合計TOTALOWNERS'EQUITY負債及所有者權益總計TOTALLIABILITIES&OWNERS'EQUITY一、營業(yè)總收入OVERALLSALES其中：營業(yè)收入Including:Salesf

12、romoperations其中：主營業(yè)務收入Including:salesofmainoperations其他業(yè)務收入Incomefromotheroperations禾1J息收入Interestincome已賺保費Insurancepremiumsearned手續(xù)費及傭金收入Handlingchargesandcommissionsincome二、營業(yè)總成本OVERALLCOSTS其中：營業(yè)成本Including:Costofoperations其中：主營業(yè)務成本Including:Costofmainoperations其他業(yè)務成本costofotheroperations禾1J息支出In

13、terestexpenses手續(xù)費及傭金支出Handlingchargesandcommissionsexpenses退保金Refundofinsurancepremiums賠付支出凈額Netpaymentsforinsuranceclaims提取保險合同準備金凈額Netprovisionforinsurancecontracts保單紅禾支出Commissionsoninsurancepolicies分保費用Cessioncharges營業(yè)稅金及附加Salestaxandadditions銷售費用Sellinganddistributionexpenses管理費用Generalandadmin

14、istrativeexpenses其中：業(yè)務招待費businessentertainment研究與開發(fā)費researchanddevelopment貝才務費用Financialexpenses其中：禾山目、支出Interestexpense禾息收入Interestincome匯兌凈損失(凈收益以"'號填列)Gainorlossonforeignexchangetransactions(lessexchangegain)資產減值損失Impairmentlossonassets其他other力口：公允價值變動收益(損失以"'號填列)Plus:Gainorloss

15、fromchangesinfairvalues(lossexpressedwith"-")投資收益(損失以"'號填歹U)Investmentincome(lossexpressedwith"-")其中：對聯(lián)營企業(yè)和合營企業(yè)的投資收益Including:Investmentincomefromjointventuresandaffiliates(lossexpressedwith"-")匯兌收益(損失以-號填列)Gainorlossonforeignexchangetransactionss(lossexpressed

16、with"-")三、營業(yè)利潤(虧損以匚"號填列)PROFITFROMOPERATIONS力口：營業(yè)外收入Plus:Non-operatingprofit其中：流動資產處置禾1J得Gainsfromdisposalofnon-currentassets非貨幣性資產交換利得Gainsfromexchangeofnon-monetaryassets政府補助Governmentgrantincome債務重組禾I得Gainsfromdebtrestructuring減：營業(yè)外支出Less:Non-operatingexpenses其中：非流動資產處置損失Including:

17、Lossesfromdisposalofnon-currentassets非貨幣性資產交換損失Lossesfromexchangeofnon-monetaryassets債務重組損失Lossesfromdebtrestructuring四、禾1J潤總額(虧損總額以匚"號填列)PROFITBEFORETAX(LOSSEXPRESSEDWITH"-")減：所得稅費用Less:Incometaxexpenses五、凈利潤(凈虧損以匚"號填列)NETPROFIT(LOSSEXPRESSEDWITH"-")歸屬于母公司所有者的凈禾ij潤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