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一年内到期的非流动资产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持有至到期投资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固定资产净值Fixedassets--netvalue减：固定资产减值准备Less:Fixedassetsimpairmentprovision固定资产净额Fixedassets--netbookvalue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应付手续费及佣金Handlingchargesandcommissionspayable应付职工薪酬Employeebenefitspayable其中：应付工资Including:Accruedpayroll应付福利费Welfarebenefitspayable其中：职工奖励及福利基金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Fundsreceivedasagentofstockexchange代理承销证券款Fundsreceivedasstockunderwrite一年内到期的非流动负债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Collectivelegalpersonscapital个人资本Personalcapital外商资本Foreignbusinessmen'scapital减：已归还投资Less:Returnedinvestment实收资本（或股本）净额Registeredcapital--netbookvalue资本公积Capitalsurplus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外币报表折算差额Exchangedifferencesontranslatingforeignoperations归属于母公司所有者权益合计Totalowners'equitybelongstoparentcompany少数股东权益Minorityinterest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其他业务收入Incomefromotheroperations利息收入Interestincome已赚保费Insurancepremiumsearned手续费及佣金收入Handlingchargesandcommissionsincome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手续费及佣金支出Handlingchargesandcommissionsexpenses退保金Refundofinsurancepremiums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利息收入Interestincome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-)投资收益（损失以“-”号填列）Investmentincome(lossexpressedwith-)其中：对联营企业和合营企业的投资收益Including:Investmentincomefromjointventuresandaffiliates(lossexpressedwith-)汇兑收益（损失以“-”号填列）Gainorlossonforeignexchangetransactionss(lossexpressedwith-)三、营业利润（亏损以“－”号填列）PROFITFROMOPERATIONS加：营业外收入Plus:Non-operatingprofit其中：非流动资产处置利得Gainsfromdisposalofnon-currentassets非货币性资产交换利得Gainsfromexchangeofnon-monetaryassets政府补助Governmentgrantincome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非货币性资产交换损失Lossesfromexchangeofnon-monetaryassets债务重组损失Lossesfromdebtrestructuring四、利润总额（亏损总额以“－”号填列）PROFITBEFORETAX(LOSSEXPRESSEDWITH-)减：所得税费用Less:Incometaxexpenses五、净利润（净亏损以“－”号填列）NETPROFIT(LOSSEXPRESSEDWITH-)归属于母公司所有者的净利润Netprofitbelongingtoparentcompany少数股东损益Minorityinterest六、每股收益：EARNINGSPERSHARE(EPS)