会计词汇中英文对照教学文稿.docx
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会计词汇中英文对照教学文稿.docx
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会计词汇中英文对照教学文稿
A
A股代码
A-sharestockcode
A股简称
A-shareticker
A股上市地
PlaceofA-sharelisting
B股代码
B-sharestockcode
B股简称
B-shareticker
B股上市地
PlaceofB-sharelisting
保单红利支出
Policyholderdividendexpense
保户储金及投资款
Depositsfrompolicyholders
保户储金及投资款净增加额
Netincreaseindepositsfrompolicyholders
保户质押贷款
Policypledgeloans
保险合同准备金
Insurancecontractreserves
保险业务收入
Incomefrominsurancebusiness
财务费用
Financialexpenses
拆出资金
Loanstobanksandotherfinancialinstitutions
拆入资金
Placementsfrombanksandotherfinancialinstitutions
拆入资金净增加额
Netincreaseinplacementsfrombanksandotherfinancialinstitutions
产品的毛利率
Grossprofitmarginoftheproduct
产品的毛利率比上年增减百分比
Year-on-yearincreaseordecreaseingrossprofitmarginoftheproduct(%)
产品的营业成本
Operatingcostoftheproduct
产品的营业成本比上年增减百分比
Year-on-yearincreaseordecreaseinoperatingcostoftheproduct(%)
产品的营业收入
Operatingrevenueoftheproduct
产品的营业收入比上年增减百分比
Year-on-yearincreaseordecreaseinoperatingrevenueoftheproduct(%)
产品名称
Nameofproduct
长期待摊费用
Long-termprepaidexpenses
长期股权投资
Long-termequityinvestment
长期股权投资减值准备本期计提额
Long-termequityinvestmentsdepreciationreserveswithdrawnduringtheperiod
长期股权投资减值准备本期转回额
Reversalsoflong-termequityinvestmentsdepreciationreservesoftheperiod
长期股权投资减值准备本期转销额
Long-termequityinvestmentsdepreciationreserveswrittenoffduringtheperiod
长期股权投资减值准备项
Long-termequityinvestmentsdepreciationreserves(Abstract)
长期股权投资减值准备增减变动项
Increase/(Decrease)ofLong-termequityinvestmentsdepreciationreserves(Abstract)
长期股权投资减值准备账面余额
Bookbalanceoflong-termequityinvestmentsdepreciationreserves
长期健康险责任准备金
Long-termhealthinsurancepolicyholders'reserves
长期借款
Long-termborrowings
长期应付款
Long-termpayables
长期应收款
Long-termreceivables
偿还债务支付的现金
Cashrepaymentsofamountsborrowed
成熟生产性生物资产减值准备本期计提额
Matureproductivebiologicalassetsdepreciationreserveswithdrawnduringtheperiod
成熟生产性生物资产减值准备本期转回额
Reversalsofmatureproductivebiologicalassetsdepreciationreservesduringthe
period
成熟生产性生物资产减值准备本期转销额
Matureproductivebiologicalassetsdepreciationreserveswrittenoffduringtheperiod
成熟生产性生物资产减值准备项
Matureproductivebiologicalassetsdepreciationreserves(Abstract)
成熟生产性生物资产减值准备增减变动项
Increase/(Decrease)ofMatureproductivebiologicalassetsdepreciationreserves(Abstract)
成熟生产性生物资产减值准备账面余额
Bookbalanceofmatureproductivebiologicalassetsdepreciationreserves
持有至到期投资
Held-to-maturityinvestments
持有至到期投资减值准备本期计提额
Held-to-maturityinvestmentsdepreciationreserveswithdrawnduringtheperiod
持有至到期投资减值准备本期转回额
Reversalsofheld-to-maturityinvestmentsdepreciationreservesduringtheperiod
持有至到期投资减值准备本期转销额
Held-to-maturityinvestmentsdepreciationreserveswrittenoffduringtheperiod
持有至到期投资减值准备项
Held-to-maturityinvestmentsdepreciationreserves(Abstract)
持有至到期投资减值准备增减变动项
Increase/(Decrease)ofHeld-to-maturityinvestmentsdepreciationreserves(Abstract)
持有至到期投资减值准备账面余额
Bookbalanceofheld-to-maturityinvestmentsdepreciationreserves
筹资活动产生的现金流量
Cashflowsfromfinancingactivities(Abstract)
筹资活动产生的现金流量净额
Netcashflowsfromfinancingactivities
筹资活动现金流出金额
Cashoutflowsfromfinancingactivities
筹资活动现金流入金额
Cashinflowsfromfinancingactivities
处置固定资产和无形资产和其他长期资产收回的现金净额
Netcashfromdisposaloffixedassets,intangibleassetsandotherlong-termassets
处置交易性金融资产净增加额
Netincreasefromdisposaloftradablefinancialassets
处置子公司及其他营业单位收到的现金净额
Netcashreceivedfromdisposalofsubsidiariesandotherbusinessunits
存出保证金
Refundabledeposits
存出资本保证金
Statutorydeposits
存放同业款项
Balanceswithotherfinancialinstitutions
存放中央银行和同业款项净增加额
Netincreaseindepositswithcentralbankandotherfinancialinstitutions
存货
Inventory
存货跌价准备本期计提额
Inventorydepreciationreserveswithdrawnduringtheperiod
存货跌价准备本期转回额
Reversalsofinventorydepreciationreservesduringtheperiod
存货跌价准备本期转销额
Inventorydepreciationreserveswrittenoffduringtheperiod
存货跌价准备项
Inventorydepreciationreserves(Abstract)
存货跌价准备增减变动项
Increase/(Decrease)ofInventorydepreciationreserves(Abstract)
存货跌价准备账面余额
Bookbalanceofinventorydepreciationreserves
D
代理承销证券款
Securitiesunderwritingbrokeragedeposits
代理买卖证券款
Customerbrokeragedeposits
代理买卖证券业务净收入
Netincomefromsecuritiestradingbrokeragebusiness
地区的毛利率
Grossprofitmarginoftheregion
地区的毛利率比上年增减百分比
Year-on-yearincreaseordecreaseingrossprofitmarginoftheregion(%)
地区的营业成本
Operatingcostoftheregion
地区的营业成本比上年增减百分比
Year-on-yearincreaseordecreaseinoperatingcostoftheregion(%)
地区的营业收入
Operatingrevenueoftheregion
地区的营业收入比上年增减百分比
Year-on-yearincreaseordecreaseinoperatingrevenueoftheregion(%)
地区名称
Nameofregion
递延所得税负债
Deferredincometaxliabilities
递延所得税资产
Deferredincometaxassets
定期存款
Termdeposits
独立账户负债
Separateaccountliabilities
独立账户资产
Separateaccountassets
短期借款
Short-termborrowings
对联营企业和合营企业的投资收益
Shareofprofitsinassociatesandjointventures
发放贷款和垫款
Loansandadvancestocustomers
发行债券收到的现金
Cashreceivedfrombondissue
非流动负债
Non-currentliabilities
非流动负债项
non-currentliabilities(Abstract)
非流动资产
Non-currentassets
非流动资产处置损失
Lossesfromdisposalofnon-currentassets
非流动资产项
non-currentassets(Abstract)
分保费收入
Reinsurancepremiumincome
分保费用
Expensesforreinsuranceaccepted
分出保费
Premiumscededtoreinsurers
分配股利和利润或偿付利息支付的现金
Cashpaidfordividendandprofitdistributionorinterestpayment
负债
Liabilities
负债和所有者权益
Liabilitiesandowners'equity
负债和所有者权益项
liabilitiesandowners'equity(Abstract)
负债项
Liabilities(Abstract)
工程物资
Projectmaterials
工程物资减值准备本期计提额
Projectmaterialdepreciationreserveswithdrawnduringtheperiod
工程物资减值准备本期转回额
Reversalsofprojectmaterialdepreciationreservesduringtheperiod
工程物资减值准备本期转销额
Projectmaterialdepreciationreserveswrittenoffduringtheperiod
工程物资减值准备项
Projectmaterialdepreciationreserves(Abstract)
工程物资减值准备增减变动项
Increase/(Decrease)ofProjectmaterialdepreciationreserves(Abstract)
工程物资减值准备账面余额
Bookbalanceofprojectmaterialdepreciationreserves
公允价值变动收益
Incomefromchangesinfairvalue
购建固定资产和无形资产和其他长期资产支付的现金
Cashpaidforpurchaseandconstructionoffixedassets,intangibleassetsandother
long-termassets
购买商品和接受劳务支付的现金
Cashpaidforgoodspurchasedandservicesreceived
固定资产
Fixedassets
固定资产减值准备本期计提额
Fixedassetsdepreciationreserveswithdrawnduringtheperiod
固定资产减值准备本期转回额
Reversalsoffixedassetsdepreciationreservesduringtheperiod
固定资产减值准备本期转销额
Fixedassetsdepreciationreserveswrittenoffduringtheperiod
固定资产减值准备项
Fixedassetsdepreciationreserves(Abstract)
固定资产减值准备增减变动项
Increase/(Decrease)ofFixedassetsdepreciationreserves(Abstract)
固定资产减值准备账面余额
Bookbalanceoffixedassetsdepreciationreserves
固定资产清理
Disposaloffixedassets
管理费用
Administrativeexpenses
归属于母公司所有者的净利润
Owners'netprofitattributabletoparent
归属于母公司所有者权益合计
Totalowners'equityattributabletoparent
贵金属
Preciousmetal
行业的毛利率
Grossprofitmarginoftheindustry
行业的毛利率比上年增减百分比
Year-on-yearincreaseordecreaseingrossprofitmarginoftheindustry(%)
行业的营业成本
Operatingcostoftheindustry
行业的营业成本比上年增减百分比
Year-on-yearincreaseordecreaseinoperatingcostoftheindustry(%)
行业的营业收入
Operatingrevenueoftheindustry
行业的营业收入比上年增减百分比
Year-on-yearincreaseordecreaseinoperatingrevenueoftheindustry(%)
行业名称
Nameofindustry
坏账准备本期计提额
Baddebtreserveswithdrawnduringtheperiod
坏账准备本期转回额
Reversalsofbaddebtreservesduringtheperiod
坏账准备本期转销额
Baddebtreserveswrittenoffduringtheperiod
坏账准备项
Baddebtreserves(Abstract)
坏账准备增减变动项
Increase/(Decrease)ofBaddebtreserves(Abstract)
坏账准备账面余额
Bookbalanceofbaddebtreserves
回购业务资金净增加额
Netincreaseinrepurchasebusinesscapital
汇兑收益
Foreignexchangegains
汇率变动对现金及现金等价物的影响
Foreignexchangeratefluctuationconsequencesoncashandcashequivalents
货币资金
Monetarycapital
基本每股收益
Basicearningspershare
交易席位费
Membershipfees
交易性金融负债
Held-for-tradingfinancialliabilities
交易性金融资产
Held-for-tradingfinancialassets
结算备付金
Balanceswithclearingcompanies
经营活动产生的现金流量
Cashflowsfromoperatingactivities(Abstract)
经营活动产生的现金流量净额
Netcashflowsfromoperatingactivities
经营活动现金流出金额
Cashoutflowsfromoperatingactivities
经营活动现金流入金额
Cashinflowsfromoperatingactivities
净利润
Netprofit
可供出售金融资产
Available-for-salefinancialassets
可供出售金融资产减值准备本期计提额
Available-for-salefinancialassetsdepreciationreserveswithdrawnduringtheperiod
可供出售金融资产减值准备本期转回额
Reversalsofavailable-for-salefinancialassetsdepreciationreservesduringtheperiod
可供出售金融资产减值准备本期转销额
Available-for-salefinancialassetsdepreciationreserveswrittenoffduringtheperiod
可供出售金融资产减值准备项
Available-for-salefinancialassetsdepreciationreserves(Abstract)
可供出售金融资产减值准备增减变动项
Increase/(Decrease)ofAvailable-for-salefinancialassetsdepreciationreserves(Abstract)
可供出售金融资产减值准备账面余额
Bookbalanceofavailable-for-salefinancialassetsdepreciationreserves
客户备付金
Customerexcessreserves
客户存款和同业存放款项净增加额
Netincreaseincustomerbankdepositsandduetobanksandotherfinancialinstitutions
客户贷款及垫款净增加额
Netincreaseinloansandadvancestocustomers
客户资金存款
Customerdeposits
库存股
Treasurystock
库存股_对所有者的分配
Treasurystock_appropriationstoowners
库存股_股份支付计入所有者权益的金额
Treasurystock_amountsofshare-basedpaymentsrecognizedinowners'equity
库存股_会计政策变更
Treasurystock_accountingpolicychanges
库存股_净利润
Treasurystock_netprofit
库存股_净利润和直接计入所有者权益的利得和损失_小计
Treasurystock_netprofitandgainsandlossesrecognizeddirectlyinowners'equity_subtotal
库存股_可供出售金融资产公允价值变动净额
Treasurystock_netincreaseanddecreaseoffairvalueofavailable-for-salefinancialasse
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