会计专业术语中英文对照.docx
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会计专业术语中英文对照.docx
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会计专业术语中英文对照
流动资产:
CURRENTASSETS:
货币资金Cash
结算备付金Provisionofsettlementfund
拆出资金Fundslent
交易性金融资产Financialassetsheldfortrading
应收票据Notesreceivable
应收账款Accountsreceivable
预付款项Advancestosuppliers
应收保费Insurancepremiumsreceivable
应收分保账款Cessionpremiumsreceivable
应收分保合同准备金Provisionofcessionreceivable
应收利息Interestsreceivable
其他应收款Otherreceivable
买入返售金融资产Recoursablefinancialassetsacquired
存货Inventories
其中:
原材料Rawmaterial
库存商品Stockgoods
一年内至J期的非流动资产Non-currentassetsmaturingwithinoneyear
其他流动资产Othercurrentassets
流动资产合计TOTALCURRENTASSETS
非流动资产:
NON-CURRENTASSETS
发放贷款及垫款Loansandpaymentsonbehalf
可供出售金融资产Available-for-salefinancialassets
持有至至V期投资Held-to-maturityinvestments
长期应收款Long-termreceivables
长期股权投资Long-termequityinvestments
投资性房地产Investmentrealestates
固定资产原价Fixedassetsoriginalcost
减:
累计折旧Less:
Accumulateddepreciation
减:
固定资产减值准备Less:
在建工程Constructioninprogress
工程物资Constructionsupplies
固定资产清理Fixedassetspendingdisposal
生产性生物资产Bearerbiologicalassets
油气资产Oilandnaturalgasassets
无形资产Intangibelassets
开发支出Researchanddevelopmentcosts
商誉Goodwill
长期待摊费用Long-termdeferredexpenses
递延所得税资产Deferredtaxassets
其他非流动资产Othernon-currentassets
其中:
特准储备物资Physicalassetsreservespecificallyauthorized
非流动资产合计TOTALNON-CURRENTASSETS
流动负债:
CURRENTLIABILITIES:
短期借款Short-termborrowings
向中央银行借款Borrowingsfromcentralbank
吸收存款及同业存放Depositsfromcustomersandinterbank拆入资金Depositfunds
交易性金融负债Financialassetsheldforliabilities
应付票据Notespayable
应付账款Accountspayable
预收款项Advancesfromcustomers
卖出回购金融资产款Fundsfromsalesoffinancialassetswithrepurchasementagreement
其中:
应付工资Including:
Accruedpayroll
应付福利费Welfarebenefitspayable
其中:
职工奖励及xx基金Including:
Staffandworkers'bonusandselfare
应交税费Taxesandsurchargespayable
其中:
应交税金Including:
Taxespayable
应付利息Interestspayable
其他应付款Otherpayables
应付分保账款Cessioninsurancepremiumspayable
保险合同准备金Provisionforinsurancecontracts
代理买卖证券款Fundsreceivedasagentofstockexchang代理承销证券款Fundsreceivedasstockunderwrite
一年内至J期的非流动负债Non-currentliabilitiesmaturingwithinoneyear
其他流动负债Othercurrentliablities
流动负债合计TOTALCURRENTLIABILITIES:
非流动负债:
NON-CURRENTLIABILITIES:
长期借款Long-termloans
应付债券Debenturespayable
长期应付款Long-termpayables
专项应付款Specificpayable
预计负债Accruedliabilities
递延所得税负债Deferredtaxliabilities
其他非流动负债Othernon-currentliablities
其中:
特准储备基金Authorizedreservefund
非流动负债合计TOTALNON-CURRENTLIABILITIES:
负债合计TOTALLIABILITIES
所有者权益(或股东权益):
OWNERS'(OWNER'S)/SHAREHOLDERS'EQUITY
实收资本(股本)Registeredcapital
国家资本Nationalcapital
集体资本Collectivecapital
法人资本Legalperson'scapital
其中:
国有法人资本Including:
State-ownedlegalperson'scapital
集体法人资本Collectivelegalperson"scapital个人资本Personalcapital
夕卜商资本Foreignbusinessmen'scapital
减:
已归还投资Less:
Returnedinvestment
减:
库存股Treasurystock
专项储备Specialreserve
盈余公积Surplusreserve
其中:
法定公积金Including:
Statutoryaccumulationreserve任意公积金Discretionaryaccumulation
储备基金Reservedfunds
企业发展基金Enterpriseexpensionfunds
利润归还投资Profitscapitalisedonretumofinvestments一般风险准备Provisionfornormalrisks
未分配利润Undistributedprofits
夕卜币才艮表折算差额Exchangedifferencesontranslatingforeignoperations
所有者权益合计TOTALOWNERS'EQUITY
负债及所有者权益总计TOTALLIABILITIES&OWNERS'EQUITY
一、营业总收入OVERALLSALES
其中:
营业收入Including:
Salesfromoperations
其中:
主营业务收入Including:
salesofmainoperations
已赚保费Insurancepremiumsearned
二、营业总成本OVERALLCOSTS
其中:
营业成本Including:
Costofoperations
其中:
主营业务成本Including:
Costofmainoperations
其他业务成本costofotheroperations
利息支出Interestexpenses
赔付支出净额Netpaymentsforinsuranceclaims
提取保险合同准备金净额Netprovisionforinsurancecontracts保单红利支出Commissionsoninsurancepolicies
分保费用Cessioncharges
营业税金及附加Salestaxandadditions
销售费用Sellinganddistributionexpenses
管理费用Generalandadministrativeexpenses
其中:
业务招待费businessentertainment
研究与开发费researchanddevelopment财务费用Financialexpenses
其中:
利息支出Interestexpense
汇兑净损失(净收益以-"'号填列)Gainorlossonforeignexchangetransactions(lessexchangegain)
资产减值损失Impairmentlossonassets
其他other
加:
公允价值变动收益(损失以*号填列)Plus:
Gainorlossfromchangesinfairvalues(lossexpressedwith"-")
其中:
对联营企业和合营企业的投资收益Including:
汇兑收益(损失以-”'号填列)Gainorlossonforeignexchangetransactionss(lossexpressedwith"-")
三、营业利润(亏损以土”号填列)PROFITFROMOPERATIONS
加:
营业外收入Plus:
Non-operatingprofit
其中:
债务重组利得Gainsfromdebtrestructuring
减:
营业外支出Less:
Non-operatingexpenses
其中:
非流动资产处置损失Including:
Lossesfromdisposalofnon-currentassets
债务重组损失Lossesfromdebtrestructuring
四、利润总额(亏损总额以土”号填列)PROFITBEFORETAX(LOSSEXPRESSEDWITH"-")
减:
所得税费用Less:
五、净木我国(净亏损以土”号填歹U)NETPROFIT(LOSSEXPRESSEDWITH"-")
六、每股收益:
EARNINGSPERSHARE(EPS)
基本每股收益BasicEPS
稀释每股收益DilutedEPS
七、其他综合收益OTHERCONSOLIDATEDINCOME
八、综合收益总额TOTALCONSOLIDATEDINCOME
九、补充资料SUPPLEMENTARYINFORMATION
营业总收入中:
出口产品销售收入Includingoverallsales:
营业总成本中:
出口产品销售成本Includingoverallcosts:
salescostofexportproducts
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