会计英语常用词汇.docx

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1、Current assets Monetary fundsTransaction settlement funds Loans to other banks Trading financial assets Notes receivableAccounts Receivable PrepaymentsInsurance premium receivable Reinsurance premium receivable流 动 资 产 货 币 资 金 结算备付金拆出资金交易性金融资产应收票据应收账款预付款项应收保费应收分保账款Reinsurance contract reserves receiv

2、able应收分保合同准备金Interests receivable Dividends receivable Other receivables应 收 利 息 应 收 股 利 其他应收款Buying and selling back financial assets买入反售金融资产InventoriesNon-current assets due within one year Other current assetsTotal current assets Non-current assets Loans and advances存货一年到期的非流动资产其他流动资产流动资产合计非流动资产发放

3、贷款及垫款Available-for-sale financial assets Held-to-maturity investments Long-term accounts receivable Long-term equity investment Investment real estatesFixed assets Construction In Progress Project materials Disposal of fixed assetsProductive biological assets Oil & gas assetsIntangible assets R&D ex

4、penses GoodwillLong-term prepaid expenses Deferred income tax assets Other non-current assets Total non-current assets Total assets可供出售金融资产持有至到期投资 长期应收款长期股权投资投资性房地产固定资产在建工程工程物资固定资产清理 生产性生物资产油气资产无形资产开发支出商誉Current liabilitiesShort-Term borrowings流动负债短期借款长期待摊费用 递延所得税资产其他非流动资产非流动资产合计资产总计Borrowings from

5、central bank央行借款Receiptofdepositsanddepositsfrom吸收存款及同业存放other banksLoans from other banks Trading financial liabilities Notes payableAccounts payable Advance receipts拆入资金交易性金融负债应付票据应付账款预收款项Funds from selling out and repurchasing卖出回购金融资产款financial assetsFees and commissions payable Employee compensa

6、tion payable Taxes payableInterests payable Dividend payable Other payablesReinsured accounts payable Reserves for insurance contract Funds from securities trading agency应付手续费及佣金应付职工薪酬应 交 税 费 应 付 利 息 应 付 股 利 其他应付款应付分保账款 保险合同准备金代理买卖证券款Funds from underwriting securities agency代理承销证券款Non-current liabil

7、ities due within one year一年内到期的非流动负债Other current liabilities Total current liabilities Long-term loanBonds payableLong-Term account payable Special payableEstimated liabilitiesDeferred income tax liabilities Other non-current liabilities Total non-current liabilities Total liabilitiesOwners equity

8、(or shareholders equity)paid-in capital (or share capital) Capital public reserves Treasury stockSpecial reserves Surplus public reserves General risk reserves Undistributed profitsForeign currency translation differences其他流动负债流动负债合计长期借款应付债券长期应付款专项应付款预计负债递延所得税负债其他非流动负债非流动负债合计负债合计所有者权益（股东权益）实收资本（股本）

9、资本公积库 存 股 专项储备盈余公积一般风险准备未分配利润外币报表折算差额Totalequityattributabletotheparent归属于母公司所有者company owners Minority equityTotal owners equityLiabilities and total owners equityIncome StatementTotal revenues from operating activitiesoperating income Interest incomesEarned insurance premiumIncomes from fees and c

10、ommissions Total costs for operating activities Operating costInterest expensesFee and commission expenses Refunded premiumsNet claims paidNet change in insurance contract reservesPolicy dividend payment Reinsured expenses权益合计少数股东权益负债和所有者权益总计营业总收入营业收入利息收入已赚保费手续费及佣金收入营业总成本营 业 成 本 利息支出手续费及佣金支出退保金赔付支出净

11、额提取保险合同准备金净额保单红利支出分保费用Business taxes and extras Marketing expenses Administrative expenses Financial Expenses Asset impairment losses营业税金及附加销售费用管理费用财务费用资产减值损失Incomes from change in fairvalue (- for公允价值变动收益losses)Investment Income (- for losses)（损失以“-”号填列） 投资收益（损失以“ -” 号填列）Investmentincomeofjoint-ven

12、tureand对联营企业和合营企partnershipForeign exchange gains(- for losses)业的投资收益汇兑收益（损失以“ -” 号填列）Operating Profit(- for losses)营业利润（亏损以“ -” 号填列）Non-operating income Non-operating expensesdisposal losses on non-current assets Total Profits (- for total losses)Income tax expensesNet profits (- for net losses)营业外

13、收入营业外支出非流动资产处置损失利润总额（亏损总额以“-”号填列）所得税费用净利润（净亏损以“ -”号填列）Netprofitsattributabletotheparent归属于母公司所有者company owners Minority interest income Earnings per share: Basic earnings per shareDiluted earnings per share Other Comprehensive Income Total comprehensive income的净利润少数股东损益每股收益基本每股收益稀释每股收益其他综合收益综合收益总额Total comprehensive income attributable to归属于母公司所有者the parent companyowners的综合收益总额Total comprehensive income attributable to归属于少数股东的综the minorityshareholders合收益总额