證監(jiān)會財務(wù)會計金融證券詞匯中英對照3

1、吸收投資收到的現(xiàn)金cash received from capital contributions稀釋每股收益diluted earnings per share現(xiàn)金及存放小央銀行款項cash and balances with central bank現(xiàn)金及現(xiàn)金等價物凈增加額net increase in cash and cash equivalents現(xiàn)金及現(xiàn)金等價物余額balcince of cash and cash equivalents現(xiàn)金流量表項cash flow statement (abstract)向其他金融機構(gòu)拆入資金凈增加額net increase in placem

2、ents from other financial institutions向中央銀行借款borrowings from central bank向中央銀行借款凈增加額net increase in borrowings from central bank銷售費用marketing expenses銷售商品和提供勞務(wù)收到的現(xiàn)金cash received from sales of goods and rendering of services衍生金融負債derivative financial liabilities衍生金融資產(chǎn)derivative financial assets業(yè)務(wù)及管理費

3、general and administrative expenses一般風(fēng)險準備general risk provisions一般風(fēng)險準備對所有者的分配general risk provisions _ appropriations to owners一般風(fēng)險準備一股份支付計入所有者權(quán)益的金額general risk provisions _ amounts of share-based payments recognized in owners1 equity i般風(fēng)險準備會計政策變更general risk provisions _ accounting policy changesi般

4、風(fēng)險準備凈利潤general risk provisions _ net profit一般風(fēng)險準備凈利潤和直接計入所有者權(quán)益的利得和損失_小計general risk provisions _ net profit and gains and losses recognized directly in owners1 equity _ subtotal一 般風(fēng)險準備可供出售金融資產(chǎn)公允價值變動凈額general risk provisions _ net increase and decrease of fair value of available-for-sale financial as

5、sets一般風(fēng)險準備_可供出售金融資產(chǎn)公允價值變動凈額一計入所有者權(quán)益的金額general risk provisions _ net increase and decrease of fair value of available-for-sale financial assets _ amounts recognized in owners' equity一般風(fēng)險準備一可供出售金融資產(chǎn)公允價值變動凈額一轉(zhuǎn)入當期損益的金額general risk provisions _ net increase and decrease of fair value of available-for

6、-sale financial assets _ amounts transferred to gains and losses of the period一般風(fēng)險準備_利潤分配general risk provisions _ profit appropriation一-般風(fēng)險準備利潤分配一其他general risk provisions _ profit appropriation _ othersi般風(fēng)險準備前期差錯更正general risk provisions _ corrections of prior period errors一般風(fēng)險準備_權(quán)益法下被投資單位其他所有者權(quán)益變

7、動的影響general risk provisions _ consequences of other owners* equity changes in invested units under equity method一般風(fēng)險準備_所有者權(quán)益內(nèi)部結(jié)轉(zhuǎn)general risk provisions _ internal carry-forward of owners1 equity一般風(fēng)險準備_所有者權(quán)益內(nèi)部結(jié)轉(zhuǎn)一其他general risk provisions _ internal carry-forward of owners1 equity _ others一般風(fēng)險準備所有者投入和

8、減少資本general risk provisions _ capital paid in and reduced by owners一般風(fēng)險準備所有者投入和減少資本一其他general risk provisions _ capital paid in and reduced by owners _ others一般風(fēng)險準備_所有者投入資本general risk provisions _ capital paid in by owners一般風(fēng)險準備提取一般風(fēng)險準備general risk provisions _ appropriations to general risk provis

9、ions一般風(fēng)險準備_提取盈余公積general risk provisions _ appropriations to surplus reserves-般風(fēng)險準備現(xiàn)金流量套期工具公允價值變動凈額general risk provisions _ net increase and decrease of fair value of cash flow hedging instrument i般風(fēng)險準備現(xiàn)金流量套期工具公允價值變動凈額計入被套期項目初始確認金額屮的金 額general risk provisions _ net increase and decrease of fair val

10、ue of cash flow hedging instrume nt _ amounts recog nized in initial recog nition amounts of hedged items 一般風(fēng)險準備_現(xiàn)金流量套期工具公允價值變動凈額一計入所有者權(quán)益的金額general risk provisions _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in owners* equity一般風(fēng)險準備一現(xiàn)金流量套期工具公允價值變動凈額一

11、轉(zhuǎn)入當期損益的金額general risk provisions _ net increase and decrease of fair value of cash flow hedging instrument _ amounts transferred to gains and losses of the period 一般風(fēng)險準備一一般風(fēng)險準備彌補虧損general risk provisions _ general risk provisions for making up losses一般風(fēng)險準備盈余公積彌補虧損general risk provisions _ surplus re

12、serves for making up losses一般風(fēng)險準備盈余公積轉(zhuǎn)增資本general risk provisions _ capitalized surplus reservesi般風(fēng)險準備與計入所有者權(quán)益項目相關(guān)的所得稅影響general risk provisions _ income tax consequences concerning items recognized in owners* equity- 般風(fēng)險準備_增減變動金額general risk provisions _ increases and decreases一般風(fēng)險準備_直接計入所有者權(quán)益的利得和損失g

13、eneral risk provisions _ gains and losses recognized directly in owners1 equityi般風(fēng)險準備直接計入所有者權(quán)益的利得和損失一其他general risk provisions _ gains and losses recognized directly in owners* equity _ others 一般風(fēng)險準備資本公積轉(zhuǎn)增資本general risk provisions _ capitalized capital reserves一般風(fēng)險準備項general risk provisions (abstrac

14、t)一年內(nèi)到期的非流動負債non-current liabilities due within one year一年內(nèi)到期的非流動資產(chǎn)non-current assets due within one year已賺保費earned premium應(yīng)付保單紅利policyholder dividend payable應(yīng)付分保賬款due to reinsurers應(yīng)付股利dividend payable應(yīng)付利息interest payable應(yīng)付賠付款claims payable應(yīng)付票據(jù)notes payable應(yīng)付手續(xù)費及傭金handling charges and commission pay

15、able應(yīng)付債券bonds payable應(yīng)付賬款accounts payable應(yīng)付職工薪酬staff remuneration payables應(yīng)交稅費taxes payable實收資本(股本)paid-up capital (stock)國家資本national capital集體資本collective capital法人資本legal person's capital個人資本personal capital, individual capital外商資本foreign capital應(yīng)收保費premium receivables應(yīng)收代位追償款subrogation recei

16、vables應(yīng)收分保長期健康險責(zé)任準備金long-term reserves for health insurance receivable from reinsurers 法定公積金statutory public reserve fund企業(yè)發(fā)展基金enterprise development fund應(yīng)收分保合同準備金reinsurance contract reserves receivable應(yīng)收分保壽險責(zé)任準備金policyholders reserves for life insurance receivable from reinsurers利潤歸還投資profit capit

17、alized on return of investment應(yīng)收分保未到期責(zé)任準備金unearned premium reserves receivables from reinsurers應(yīng)收分保未決賠款準備金claim reserves receivable from reinsurers應(yīng)收分保賬款receivables from reinsurers應(yīng)收股利dividend receivable應(yīng)收利息interest receivable應(yīng)收票據(jù)notes receivable應(yīng)收賬款accounts receivable盈余公積surplus reserves盈余公積對所有者的分配

18、surplus reserves _ appropriations to owners盈余公枳股份支付計入所有者權(quán)益的金額surplus reserves _ amounts of share-based payments recognized in owners' equity盈余公積會計政策變更surplus reserves _ accounting policy changes盈余公積凈利潤surplus reserves _ net profit盈余公積一凈利潤和直接計入所有者權(quán)益的利得和損失_小計surplus reserves _ net profit and gains

19、 and losses recognized directly in owners1 equity _ subtotal 盈余公積一可供岀售金融資產(chǎn)公允價值變動凈額surplus reserves _ net increase and decrease of fair value of available-for-sale financial assets 盈余公積_可供出售金融資產(chǎn)公允價值變動凈額一計入所有者權(quán)益的金額surplus reserves _ net increase and decrease of fair value of available-for-sale financi

20、al assets amounts recognized in owners* equity盈余公積可供出售金融資產(chǎn)公允價值變動凈額_轉(zhuǎn)入當期損益的金額surplus reserves _ net increase and decrease of fair value of available-for-sale financial assets amounts transferred to gains and losses of the period盈余公積利潤分配surplus reserves _ profit appropriation盈余公積一利潤分配一其他surplus reserv

21、es _ profit appropriation _ others盈余公積前期差錯更正surplus reserves _ corrections of prior period errors盈余公積權(quán)益法下被投資單位英他所有者權(quán)益變動的影響surplus reserves _ consequences of other owners1 equity changes in invested units under equity method盈余公枳所有者權(quán)益內(nèi)部結(jié)轉(zhuǎn)surplus reserves _ internal carry-forward of owners1 equity盈余公積一

22、所有者權(quán)益內(nèi)部結(jié)轉(zhuǎn)一其他surplus reserves _ internal carry-forward of owners1 equity _ others盈余公積所有者投入和減少資本surplus reserves _ capital paid in and reduced by owners盈余公積一所有者投入和減少資本一其他surplus reserves _ capital paid in and reduced by owners _ others盈余公積一所有者投入資本surplus reserves _ capital paid in by owners盈余公積_提取一般風(fēng)險

23、準備surplus reserves _ appropriations to general risk provisions盈余公積_提取盈余公積surplus reserves _ appropriations to surplus reserves盈余公積現(xiàn)金流量套期工具公允價值變動凈額surplus reserves _ net increase and decrease of fair value of cash flow hedging instrument 盈余公積一現(xiàn)金流量套期工具公允價值變動凈額_訃入被套期項目初始確認金額中的金額surplus reserves _ net i

24、ncrease and decrease of fair value of cash flow hedging instrument _ amounts recognized in initial recognition amounts of hedged items盈余公積現(xiàn)金流量套期工具公允價值變動凈額計入所有者權(quán)益的金額surplus reserves _ net in crease and decrease of fair value of cash flow hedgi ng instrument _ amounts recognized in owners1 equity盈余公積一

25、現(xiàn)金流量套期工具公允價值變動凈額_轉(zhuǎn)入當期損益的金額surplus reserves _ net increase and decrease of fair value of cash flow hedging instrument _ amounts transferred to gains and losses of the period盈余公積一般風(fēng)險準備彌補虧損surplus reserves _ general risk provisions for making up losses盈余公積盈余公積彌補虧損surplus reserves _ surplus reserves for

26、 making up losses盈余公積盈余公積轉(zhuǎn)增資本surplus reserves _ capitalized surplus reserves盈余公積與計入所有者權(quán)益項目相關(guān)的所得稅影響surplus reserves _ income tax consequences concerning items recognized in owners1 equity 盈余公積_增減變動金額surplus reserves _ increases and decreases盈余公積直接計入所有者權(quán)益的利得和損失surplus reserves _ gains and losses recog

27、nized directly in owners1 equity盈余公積直接計入所有者權(quán)益的利得和損失其他surplus reserves _ gains and losses recognized directly in owners* equity _ others盈余公積資本公積轉(zhuǎn)增資本surplus reserves _ capitalized capital reserves盈余公積項surplus reserves (abstract)提取任意盈余公枳appropriation of discretionary surplus reserve營業(yè)成本operating cost營業(yè)

28、利潤operating profit營業(yè)收入operating income營業(yè)稅金及附加business taxes and surcharges營業(yè)外收入non-operating income營業(yè)外支出non-operating expenses營業(yè)支出operating expenses營業(yè)總成本total operating cost營業(yè)總收入total operating income油氣資產(chǎn)oil & gas assets油氣資產(chǎn)減值準備本期計提額oil & gas assets depreciation reserves withdrawn during the

29、 period油氣資產(chǎn)減值準備本期轉(zhuǎn)回額reversals of oil & gas assets depreciation reserves during the period油氣資產(chǎn)減值準備本期轉(zhuǎn)銷額oil & gas assets depreciation reserves written off during the period油氣資產(chǎn)減值準備項oil & gas assets depreciation reserves (abstract)油氣資產(chǎn)減值準備增減變動項increase / (decrease) of oil & gas assets d

30、epreciation reserves (abstract)油氣資產(chǎn)減值準備賬面余額book balance of oil & gas assets depreciation reserves預(yù)付款項advance payments, prepayments預(yù)計負債estimated liabilities預(yù)收保費premiums received in advance預(yù)收款項advance receipts在建工程under-construction projects在建工程減值準備本期計提額under-construction project depreciation reser

31、ves withdrawn during the period在建工程減值準備本期轉(zhuǎn)回額reversals of under-construction project depreciation reserves during the period在建工程減值準備本期轉(zhuǎn)銷額under-construction project depreciation reserves written off during the period 在建工程減值準備項under-construction project depreciation reserves (abstract)在建工程減值準備增減變動項in c

32、rease / (decrease) of under-co nstruction project depreciation reserves (abstract) 在建工程減值準備賬面余額book balance of under-construction project depreciation reserves證券承銷業(yè)務(wù)凈收入net income from securities underwriting business支付保單紅利的現(xiàn)金policyholder dividend paid支付的各項稅費cash paid for taxes and surcharges支付給職工以及為

33、職工支付的現(xiàn)金cash paid to and for employees支付利息和手續(xù)費及傭金的現(xiàn)金interest, handling charges and commissions paid支付其他與籌資活動有關(guān)的現(xiàn)金cash paid for other financing activities支付其他與經(jīng)營活動有關(guān)的現(xiàn)金cash paid for other operating activities支付其他與投資活動有關(guān)的現(xiàn)金cash paid for other investing activities支付手續(xù)費及傭金的現(xiàn)金handling charges and commissi

34、ons paid支付原保險合同賠付款項的現(xiàn)金original in sura nee contract claims paid質(zhì)押貸款凈增加額net increase in pledge loans質(zhì)押借款pledge borrowings主要財務(wù)指標major financial indicators主要財務(wù)指標_歸屈于上市公司股東的每股凈資產(chǎn)major financial indicators _ net assets per share attributable to shareholders of listed company 主要財務(wù)指標_歸屬于上市公司股東的每股凈資產(chǎn)本期末比上年末

35、增減major financial indicators _ increase or decrease in net assets per share attributable to shareholders of listed company at the end of the report period over the end of lastyear主要財務(wù)指標_基本每股收益major financial indicators _ basic earnings per share主要財務(wù)指標基本每股收益本期比上期增減major financial indicators _ increas

36、e or decrease in basic earnings per share of the report period over the previous period主要財務(wù)指標一加權(quán)平均凈資產(chǎn)收益率major financial indicators _ weighted average return on equity主要財務(wù)指標_加權(quán)平均凈資產(chǎn)收益率本期比上期增減major financial indicators _ increase or decrease in weighted average return on equity of the report period ov

37、er the previous period主要財務(wù)指標一扣除非經(jīng)常性損益后的基本每股收益major financial indicators _ basic earnings per share net of non-recurring gains and losses主要財務(wù)指標一扣除非經(jīng)常性損益后的基本每股收益本期比上期增減major financial indicators _ increase or decrease in basic earnings per share net of non-recurring gains and losses of the report peri

38、od over the previous period主要財務(wù)指標一扣除非經(jīng)常性損益后的加權(quán)平均凈資產(chǎn)收益率major financial indicators _ weighted average return on equity net of non-recurring gains and losses主要財務(wù)指標_扣除非經(jīng)常性損益后的加權(quán)平均凈資產(chǎn)收益率本期比上期增減major financial indicators _ increase or decrease in weighted average return on equity net of non-recurring gain

39、s and losses of the report period over the previous period主要財務(wù)指標_扣除非經(jīng)常性損益后全面攤薄凈資產(chǎn)收益率major financial indicators _ fully diluted return on equity net of non-recurring gains and losses主要財務(wù)指標一扣除非經(jīng)常性損益后全面攤薄凈資產(chǎn)收益率本期比上期增減major financial indicators _ increase or decrease in fully diluted return on equity ne

40、t of non-recurring gains and losses of the report period over the previous period主要財務(wù)指標_每股經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額major financial indicators _ net cash flows per share from operating activities主要財務(wù)指標每股經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額本期比上期增減major financial indicators _ in crease or decrease in net cash flows per share from operat

41、ing activities of the report period over the previous period主要財務(wù)指標全面攤溥凈資產(chǎn)收益率major financial indicators _ fully diluted return on equity主要財務(wù)指標全面攤薄凈資產(chǎn)收益率本期比上期增減major financial indicators _ increase or decrease in fully diluted return on equity of the report period over the previous period 主要財務(wù)指標_稀釋每股收

42、益major financial indicators _ diluted earnings per share主要財務(wù)指標一稀釋每股收益本期比上期增減major financial indicators _ increase or decrease in diluted earnings per share of the report period over the previous period主要會計數(shù)據(jù)major accounting data主要會訃數(shù)據(jù)一歸屬于上市公司股東的凈利潤major accounting data _ net profit attributable to s

43、hareholders of listed company主要會計數(shù)據(jù)歸屬于上市公司股東的凈利潤本期比上期增減major accounting data _ increase or decrease in net profit attributable to shareholders of listed company of the report period over the previous period主要會計數(shù)據(jù)一歸屬于上市公司股東的扣除非經(jīng)常性損益的凈利潤major accounting data _ net profit net of non-recurring gains and

44、 losses attributable to shareholders of listed company主要會計數(shù)據(jù)一歸屬于上市公司股東的扣除非經(jīng)常性損益的凈利潤本期比上期增減major accounting data _ increase or decrease in net profit net of non-recurring gains and losses attributable to shareholders of listed company of the report period over the previous period主要會計數(shù)據(jù)經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額ma

45、jor accounting data _ net cash flows from operating activities主要會訃數(shù)據(jù)一經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額本期比上期增減major accounting data _ increase or decrease in net cash flows from operating activities of the report period over the previous period主要會計數(shù)據(jù)利潤總額major accounting data _ total profit主要會計數(shù)據(jù)_利潤總額本期比上期增減major account

46、ing data _ increase or decrease in total profit of the report period over the previous period主要會計數(shù)據(jù)_所有者權(quán)益(或股東權(quán)益)major accounting data _ owners1 equity (or shareholders' equity)主要會計數(shù)據(jù)一所有者權(quán)益(或股東權(quán)益)本期末比上年末增減major accounting data _ increase or decrease in owners1 equity (or shareholders1 equity) at

47、the end of the report period over the end of last year主要會計數(shù)據(jù)營業(yè)收入major accounting data _ operating income主要會訃數(shù)據(jù)營業(yè)收入本期比上期增減major accounting data _ increase or decrease in operating income of the report period over the previous period主要會計數(shù)據(jù)_總資產(chǎn)major accounting data _ total assets主要會計數(shù)據(jù)_總資產(chǎn)本期末比上年末增減majo

48、r accounting data _ increase or decrease in total assets at the end of the report period over the end of last year主營業(yè)務(wù)的產(chǎn)品分布product distribution of main business主營業(yè)務(wù)的地區(qū)分布regional distribution of main business主營業(yè)務(wù)的行業(yè)分布industrial distribution of main business主營業(yè)務(wù)項main business (abstract)專項應(yīng)付款special pa

49、yables資本公積capital reserves資本公積對所有者的分配capital reserves _ appropriations to owners資本公積股份支付計入所有者權(quán)益的金額capital reserves _ amounts of share-based payments recognized in owners1 equity資本公積會計政策變更capital reserves _ change of accounting policies資本公積凈利潤capital reserves _ net profit資本公積凈利潤和直接計入所有者權(quán)益的利得和損失_小計cap

50、ital reserves _ net profit and gains and losses recognized directly in owners* equity _ subtotal 資本公積可供出售金融資產(chǎn)公允價值變動凈額capital reserves _ net increase and decrease of fair value of available-for-sale financial assets 資本公積可供出售金融資產(chǎn)公允價值變動凈額計入所有者權(quán)益的金額capital reserves _ net increase and decrease of fair va

51、lue of available-for-sale financial assets _ amounts recognized in owners1 equity資本公枳可供出售金融資產(chǎn)公允價值變動凈額_轉(zhuǎn)入當期損益的金額capital reserves _ net increase and decrease of fair value of available-for-sale financial assets _ amounts transferred to gains and losses of the period資本公積利潤分配capital reserves _ profit ap

52、propriation資本公積利潤分配其他capital reserves _ profit appropriation _ others資本公積_前期差錯更正capital reserves _ corrections of prior period errors資本公積_權(quán)益法下被投資單位其他所有者權(quán)益變動的影響capital reserves _ consequences of other owners1 equity changes in invested units under equity method資本公積所有者權(quán)益內(nèi)部結(jié)轉(zhuǎn)capital reserves _ internal

53、 carry-forward of owners1 equity資本公積一所有者權(quán)益內(nèi)部結(jié)轉(zhuǎn)一其他capital reserves _ internal carry-forward of owners' equity _ others資本公積一所有者投入和減少資本capital reserves _ capital paid in and reduced by owners資本公積一所有者投入和減少資本一其他capital reserves _ capital paid in and reduced by owners _ others資本公積一所有者投入資本capital reserves _ capital paid in by owners資本公積一提取一般風(fēng)險準備capital reserves _ appropriation to general risk provisions資本公積_提取盈余公積capital reserves _ appropriation to surplus reserves資本公積一現(xiàn)金流量套期工具公允價值變動凈額capital reserves _ net increase and decrease of fair value of cash flow hedging instrument 資本公積_現(xiàn)金流量套期工