会计专业术语中英文对照_会计术语中英文对照
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流动资产： CURRENT ASSETS:
货币资金 Cash
结算备付金 Provision of settlement fund
拆出资金 Funds lent
交易性金融资产 Financial aets held for trading
应收票据 Notes receivable
应收账款 Accounts receivable
预付款项 Advances to suppliers
应收保费 Insurance premiums receivable
应收分保账款 Ceion premiums receivable
应收分保合同准备金 Provision of ceion receivable
应收利息 Interests receivable
其他应收款 Other receivable
买入返售金融资产 Recoursable financial aets acquired存货 Inventories
其中：原材料 Raw material
库存商品 Stock goods
一年内到期的非流动资产 Non-current aets maturing within one year
其他流动资产 Other current aets
流动资产合计 TOTAL CURRENT ASSETS
非流动资产：NON-CURRENT ASSETS
发放贷款及垫款 Loans and payments on behalf
可供出售金融资产 Available-for-sale financial aets
持有至到期投资 Held-to-maturity investments
长期应收款 Long-term receivables
长期股权投资 Long-term equity investments
投资性房地产 Investment real estates
固定资产原价 Fixed aets original cost
减：累计折旧 Le:Accumulated depreciation
固定资产净值 Fixed aets--net value
减：固定资产减值准备 Le:Fixed aets impairment provision固定资产净额 Fixed aets--net book value
在建工程 Construction in progre
工程物资 Construction supplies
固定资产清理 Fixed aets pending disposal
生产性生物资产 Bearer biological aets
油气资产 Oil and natural gas aets
无形资产 Intangibel aets
开发支出 Research and development costs
商誉 Goodwill
长期待摊费用 Long-term deferred expenses
递延所得税资产 Deferred tax aets
其他非流动资产 Other non-current aets
其中：特准储备物资 Physical aets reserve specifically authorized
非流动资产合计 TOTAL NON-CURRENT ASSETS
流动负债：CURRENT LIABILITIES:
短期借款 Short-term borrowings
向中央银行借款 Borrowings from central bank
吸收存款及同业存放 Deposits from customers and interbank拆入资金 Deposit funds
交易性金融负债 Financial aets held for liabilities
应付票据 Notes payable
应付账款 Accounts payable
预收款项 Advances from customers
卖出回购金融资产款 Funds from sales of financial aets with repurchasement agreement
应付手续费及佣金 Handling charges and commiions payable应付职工薪酬 Employee benefits payable
其中：应付工资 Including:Accrued payroll
应付福利费 Welfare benefits payable
其中：职工奖励及福利基金 Including:Staff and workers' bonus and selfare
应交税费 Taxes and surcharges payable
其中：应交税金 Including:Taxes payable
应付利息 Interests payable
其他应付款 Other payables
应付分保账款 Ceion insurance premiums payable
保险合同准备金 Provision for insurance contracts
代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite
一年内到期的非流动负债 Non-current liabilities maturing within one year
其他流动负债 Other current liablities
流动负债合计 TOTAL CURRENT LIABILITIES:
非流动负债：NON-CURRENT LIABILITIES:
长期借款Long-term loans
应付债券 Debentures payable
长期应付款 Long-term payables
专项应付款 Specific payable
预计负债 Accrued liabilities
递延所得税负债 Deferred tax liabilities
其他非流动负债 Other non-current liablities
其中：特准储备基金 Authorized reserve fund
非流动负债合计 TOTAL NON-CURRENT LIABILITIES:
负 债 合 计 TOTAL LIABILITIES
所有者权益（或股东权益）： OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY
实收资本（股本）Registered capital
国家资本 National capital
集体资本 Collective capital
法人资本 Legal person's capital
其中：国有法人资本 Including:State-owned legal person's capital
集体法人资本 Collective legal person“s capital个人资本 Personal capital
外商资本 Foreign businemen's capital
减：已归还投资 Le:Returned investment
实收资本（或股本）净额 Registered capital--net book value资本公积 Capital surplus
减：库存股 Treasury stock
专项储备 Special reserve
盈余公积 Surplus reserve
其中：法定公积金 Including:Statutory accumulation reserve任意公积金 Discretionary accumulation
储备基金 Reserved funds
企业发展基金 Enterprise expension funds
利润归还投资 Profits capitalised on retum of investments一般风险准备 Provision for normal risks
未分配利润 Undistributed profits
外币报表折算差额 Exchange differences on translating foreign operations
归属于母公司所有者权益合计 Total owners' equity belongs to parent company少数股东权益 Minority interest
所有者权益合计 TOTAL OWNERS' EQUITY
负债及所有者权益总计 TOTAL LIABILITIES & OWNERS' EQUITY
一、营业总收入 OVERALL SALES
其中：营业收入 Including:Sales from operations
其中：主营业务收入 Including:sales of main operations
其他业务收入 Income from other operations
利息收入 Interest income
已赚保费 Insurance premiums earned
手续费及佣金收入 Handling charges and commiions income
二、营业总成本 OVERALL COSTS
其中：营业成本 Including: Cost of operations
其中：主营业务成本 Including:Cost of main operations
其他业务成本 cost of other operations
利息支出 Interest expenses
手续费及佣金支出 Handling charges and commiions expenses退保金 Refund of insurance premiums
赔付支出净额 Net payments for insurance claims
提取保险合同准备金净额 Net provision for insurance contracts保单红利支出 Commiions on insurance policies
分保费用 Ceion charges
营业税金及附加 Sales tax and additions
销售费用 Selling and distribution expenses
管理费用 General and administrative expenses
其中：业务招待费 busine entertainment
研究与开发费 research and development财务费用 Financial expenses
其中：利息支出 Interest expense
利息收入 Interest income
汇兑净损失（净收益以“-”号填列）Gain or lo on foreign exchange transactions(le exchange gain)
资产减值损失 Impairment lo on aets
其他other
加：公允价值变动收益（损失以“-”号填列）Plus: Gain or lo from changes in fair values(lo expreed with ”-“)
投资收益（损失以“-”号填列）Investment income(lo expreed with ”-“)
其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates(lo expreed with ”-“)
汇兑收益（损失以“-”号填列）Gain or lo on foreign exchange transactions s(lo expreed with ”-“)
三、营业利润（亏损以“－”号填列）PROFIT FROM OPERATIONS加：营业外收入 Plus: Non-operating profit
其中：非流动资产处置利得 Gains from disposal of non-current aets非货币性资产交换利得 Gains from exchange of non-monetary aets
政府补助 Government grant income
债务重组利得 Gains from debt restructuring
减：营业外支出 Le:Non-operating expenses
其中：非流动资产处置损失 Including:Loes from disposal of non-current aets
非货币性资产交换损失Loes from exchange of non-monetary aets
债务重组损失 Loes from debt restructuring
四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX(LOSS EXPRESSED WITH ”-“)
减：所得税费用 Le: Income tax expenses
五、净利润（净亏损以“－”号填列）NET PROFIT(LOSS EXPRESSED WITH ”-“)
归属于母公司所有者的净利润 Net profit belonging to parent company少数股东损益 Minority interest
六、每股收益： EARNINGS PER SHARE(EPS)
基本每股收益 Basic EPS
稀释每股收益 Diluted EPS
七、其他综合收益 OTHER CONSOLIDATED INCOME
八、综合收益总额 TOTAL CONSOLIDATED INCOME
归属于母公司所有者的综合收益总额 Consolidated income belonging to parent company
归属于少数股东的综合收益总额 Consolidated income belonging to Minority shareholders
九、补充资料 SUPPLEMENTARY INFORMATION
营业总收入中：出口产品销售收入 Including overall sales:sales income of export products
营业总成本中：出口产品销售成本 Including overall costs:sales cost of export products
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