中國證監(jiān)會金融、證券及期貨術語表（中英文）

1、A Abbreviation Of A-Stock Before Alteration 公司A股變更前的簡稱 Abbreviation Of B-Stock Before Alteration 公司B股變更前的簡稱 Abbreviation Of Company Name 公司簡稱 Abbreviation Of H-Stock Before Alteration 公司H股變更前的簡稱 Abbreviation Of Other Stocks Before Alteration 公司其他股票變更前的簡稱 Abbreviation Of Other Stocks Of The Company 公

2、司其他股票簡稱 Abbreviation Of Registered Company Name In Chinese 公司法定中文簡稱 Abbreviation Of Registered Company Name In English 公司法定英文名稱縮寫 Abbreviation Of The Company's B-Stock 公司B股簡稱 Abbreviation Of The Company's H-Stock 公司H股簡稱 Absent Directors 未出席董事情況 Acceptance of draft under letter of credit for

3、imports and exports 進出口押匯 Acceptance Time Of The Court (Arbitral Authority) 法院（仲裁機構）受理時間 Account In Advance 預付帳款注釋 Account Receivable 應收賬款注釋 Accounting item of the listed company for non-operating fund occupation by existing major shareholder and its associated companies 現(xiàn)大股東及其附屬企業(yè)非經營性資金占用上市公司核算的會計科

4、目 Accounting item of the listed company for non-operating fund occupation by previous major shareholder and its associated companies 前大股東及其附屬企業(yè)非經營性資金占用上市公司核算的會計科目 Accounting item of the listed company for transaction of non-operating funds with any other related party and its associated companies 其他

5、關聯(lián)人及其附屬企業(yè)非經營性資金往來上市公司核算的會計科目 Accounting item of the listed company for transaction of non-operating funds with any related natural person and his/her controlled corporate 關聯(lián)自然人及其控制的法人非經營性資金往來上市公司核算的會計科目 Accounting item of the listed company for transaction of non-operating funds with any subsidiary

6、and its associated companies of the listed company 上市公司的子公司及其附屬企業(yè)非經營性資金往來上市公司核算的會計科目 Accounting item of the listed company for transaction of operating funds with major shareholder and its associated companies 大股東及其附屬企業(yè)經營性資金往來上市公司核算的會計科目 Accounting method for asset group 資產組的核算方法 Accounting method f

7、or biological assets 生物資產的核算方法 Accounting Method For Construction In Progress 在建工程核算方法 Accounting method for financial assets and financial liabilities 金融資產和金融負債的核算方法 Accounting Method For Foreign Currency Transactions 外幣業(yè)務核算方法 Accounting Method For Inventory 存貨核算方法 Accounting method for investment

8、real estates 投資性房地產的核算方法 Accounting method for long-term equity investment 長期股權投資的核算方法 Accounting Method For Provision For Devaluation Of Fixed Assets 固定資產減值準備的計提方法 Accounting Method For Valuation Depreciation And Provision For Devaluation Of Fixed Assets 固定資產計價和折舊方法及減值準備的計提方法 Accounting methods for

9、 corporate equity incentive compensation 公司股權激勵的會計處理方法 Accounting Process Of Financing Expenses 借款費用的會計處理方法 Accounting Process Of Income Taxes 所得稅的會計處理方法 Accounting Standards And Accounting Regulations 會計準則和會計制度 Accounting treatment method for financial asset transfer and non-financial asset securit

10、ization business 金融資產轉移和非金融資產證券化業(yè)務的會計處理方法 Accounting treatment of asset securitization business 資產證券化業(yè)務的會計處理 Accounts In Advance 預付帳款 Accounts Payable 應付帳款 Accounts Receivable 應收帳款 Accounts Receivable And Payable By The Related Parties 關聯(lián)方應收應付款項 Accounts Received In Advance 預收帳款 Accrued Expenses 預提費

11、用 Accrued Interest Of Bonds Payable 應付債券應計利息 Accumulated Amount Of Not Retracted Overdue Principal And Income 逾期未收回的本金和收益累計金額 Accumulated amounts (excluding interests) of non-operating funds occupied by existing major shareholder and its associated companies 現(xiàn)大股東及其附屬企業(yè)非經營性資金占用累計發(fā)生金額（不含利息） Accumulate

12、d amounts (excluding interests) of non-operating funds occupied by previous major shareholder and its associated companies 前大股東及其附屬企業(yè)非經營性資金占用累計發(fā)生金額（不含利息） Accumulated amounts (excluding interests) of transaction of non-operating funds with any other related party and its associated companies 其他關聯(lián)人及其附

13、屬企業(yè)非經營性資金往來累計發(fā)生金額（不含利息） Accumulated amounts (excluding interests) of transaction of non-operating funds with any related natural person and his/her controlled corporate 關聯(lián)自然人及其控制的法人非經營性資金往來累計發(fā)生金額（不含利息） Accumulated amounts (excluding interests) of transaction of non-operating funds with any subsidiar

14、y and its associated companies of the listed company 上市公司的子公司及其附屬企業(yè)非經營性資金往來累計發(fā)生金額（不含利息） Accumulated amounts of non-operating funds repaid by any other related party and its associated companies 其他關聯(lián)人及其附屬企業(yè)非經營性償還累計發(fā)生金額 Accumulated amounts of non-operating funds repaid by any related natural person an

15、d his/her controlled corporate 關聯(lián)自然人及其控制的法人非經營性償還累計發(fā)生金額 Accumulated amounts of non-operating funds repaid by any subsidiary and its associated companies of the listed company 上市公司的子公司及其附屬企業(yè)非經營性償還累計發(fā)生金額 Accumulated amounts of non-operating funds repaid by existing major shareholder and its associated

16、 companies 現(xiàn)大股東及其附屬企業(yè)非經營性償還累計發(fā)生金額 Accumulated amounts of non-operating funds repaid by previous major shareholder and its associated companies 前大股東及其附屬企業(yè)非經營性償還累計發(fā)生金額 Accumulated amounts of operating funds repaid by major shareholder and its associated companies 大股東及其附屬企業(yè)經營性償還累計發(fā)生金額 Accumulated amoun

17、ts of share-based payment settled by equity of the capital public reserves 資本公積中以權益結算的股份支付的累計金額 Accumulated amounts of transaction of operating funds with major shareholder and its associated companies (excluding interests) 大股東及其附屬企業(yè)經營性資金往來累計發(fā)生金額（不含利息） Accumulated Conversion Of Convertible Bonds Dur

18、ing The Reporting Period 本報告期轉債累計轉股情況 Accumulated Depreciation Of Buildings And Constructions 房屋、建筑物累計折舊 Accumulated depreciation of equipment acquired by financing lease 通過融資租賃租入的機器設備累計折舊 Accumulated depreciation of housings and buildings acquired by financing lease 通過融資租賃租入的房屋及建筑物累計折舊 Accumulated

19、Depreciation Of Machinery Equipment 機器設備累計折舊 Accumulated depreciation of temporarily idle equipment 暫時閑置的機器設備累計折舊 Accumulated depreciation of temporarily idle housings and buildings 暫時閑置的房屋及建筑物累計折舊 Accumulated depreciation of temporarily idle vehicles 暫時閑置的運輸工具累計折舊 Accumulated Depreciation Of Vehicl

20、e 運輸設備累計折舊 Accumulated depreciation of vehicles acquired by financing lease 通過融資租賃租入的運輸工具累計折舊 Accumulated liability amounts arising from the share-based payment settled by cash in the liabilities 負債中因以現(xiàn)金結算的股份支付產生的累計負債金額 Accumulative amortization amount of SHSE A-stock transaction seat fees 上海證券交易所A股

21、交易席位費累計攤銷額 Accumulative amortization amount of SHSE B-stock transaction seat fees 上海證券交易所B股交易席位費累計攤銷額 Accumulative amortization amount of SHSE transaction seat fees 上海證券交易所交易席位費累計攤銷額 Accumulative amortization amount of SZSE A-stock transaction seat fees 深圳證券交易所A股交易席位費累計攤銷額 Accumulative amortization

22、amount of SZSE B-stock transaction seat fees 深圳證券交易所B股交易席位費累計攤銷額 Accumulative amortization amount of SZSE transaction seat fees 深圳證券交易所交易席位費累計攤銷額 Accumulative book balance of proven mining right impairment reserves 探明礦區(qū)權益減值準備累計賬面余額 Accumulative book balance of unproven mining right impairment reserv

23、es 未探明礦區(qū)權益減值準備累計賬面余額 Accumulative book balance of well and relevant facility impairment reserves 井及相關設施減值準備累計賬面余額 Accumulative decrease amounts of proven mining right impairment reserves 探明礦區(qū)權益減值準備累計減少額 Accumulative decrease amounts of unproven mining right impairment reserves 未探明礦區(qū)權益減值準備累計減少額 Accum

24、ulative decrease amounts of well and relevant facility impairment reserves 井及相關設施減值準備累計減少額 Accumulative increase amounts of proven mining right impairment reserves 探明礦區(qū)權益減值準備累計增加額 Accumulative increase amounts of unproven mining right impairment reserves 未探明礦區(qū)權益減值準備累計增加額 Accumulative increase amount

25、s of well and relevant facility impairment reserves 井及相關設施減值準備累計增加額 Actual Investment Amount Of Projects Of The Changed Raised Capital 募集資金變更后項目實際投入金額 Actual Investment Amount Of Promised Projects Of Raised Capital 募集資金承諾項目實際投入金額 Actuality Of Corporate Governance 公司治理的實際狀況 Actually Gained Income Of

26、Consigned Financing 委托理財實際獲得收益 Add: Allotted Provision For Devaluation Of Assets 計提的資產減值準備 Add: Investment Income (- For Losses) 投資收益 Additional Marketable Number Of Floating Shares With Trading Limited Conditions Held By The Top Ten Shareholders With Trading Limited Condition 前十名有限售條件股東新增可上市交易股份數(shù)量

27、Address Of Auditing Bodies 審計機構地址 Address Of Representatives For Securities Affairs Of The Company 公司證券事務代表聯(lián)系地址 Adjusted value of business combination 企業(yè)合并調整值 Adjusted value of derivative financial instruments 衍生金融工具調整值 Adjusted value of income tax 所得稅調整值 Adjusted value of long-term equity investmen

28、t surplus 長期股權投資差額調整值 Adjusted value of Minority shareholders' equity 少數(shù)股東權益調整值 Adjusted value of share-based payment 股份支付調整值 Adjusted value of shareholders' equity difference reconciliation item 股東權益差異調節(jié)項目調整值 Adjustment Date Of Conversion Price 轉股價格調整日 Adjustment due to difference between n

29、ew and old accounting standards 新舊會計準則差異調節(jié) Advisory and consulting fees 顧問和咨詢費 Age Of The Directors Supervisors And Senior Management 董事、監(jiān)事、高級管理人員年齡 Ageing Of Account In Advance 預付帳款帳齡 Ageing Of Account Receivable 應收賬款帳齡 Ageing Of Other Receivables 其他應收款帳齡 Agency business fees 代理業(yè)務手續(xù)費 Agreed Shareho

30、lding Period 戰(zhàn)略投資者或一般法人約定持股期限 All Adjustments Of Conversion Price 轉股價格歷次調整 All history adjustment of grant prices and exercise prices of corporate incentive compensation and the updated grant price and exercise one 公司股權激勵授予價格與行權價格歷次調整的情況以及最新授予價格與行權價格 All Stock Issuance In Previous Three Years 前三年歷次股

31、票發(fā)行情況 Allotment of reserves for claim settlement of reserves for outstanding claims of original insurance contract 提取原保險合同未決賠款準備金中理賠費用準備金 Allotment of reserves for insurance liabilities 提取保險責任準備金 Allotment of reserves for life insurance liabilities 提取壽險責任準備金 Allotment of reserves for life insurance

32、liabilities of original insurance contract 提取原保險合同壽險責任準備金 Allotment of reserves for life insurance liabilities of reinsurance contract 提取再保險合同壽險責任準備金 Allotment of reserves for long-term health insurance liabilities 提取長期健康險責任準備金 Allotment of reserves for long-term health insurance liabilities of orig

33、inal insurance contract 提取原保險合同長期健康險責任準備金 Allotment of reserves for long-term health insurance liabilities of reinsurance contract 提取再保險合同長期健康險責任準備金 Allotment of reserves for occurred and reported unsettled indemnity of reserves for outstanding claims of original insurance contract 提取原保險合同未決賠款準備金中已發(fā)

34、生已報案未決賠款準備金 Allotment of reserves for occurred but unreported unsettled indemnity of reserves for outstanding claims of original insurance contract 提取原保險合同未決賠款準備金中已發(fā)生未報案未決賠款準備金 Allotment of reserves for outstanding claims 提取未決賠款準備金 Allotment of reserves for outstanding claims of original insurance c

35、ontract 提取原保險合同未決賠款準備金 Allotment of reserves for outstanding claims of reinsurance contract 提取再保險合同未決賠款準備金 Allotment of unearned premium reserves 提取未到期責任準備金 Allotment rate of bad debt provision for concern class of the five classes of credit assets 信貸資產五級分類中關注類準備金計提比例 Allotment rate of bad debt prov

36、ision for doubtful class of the five classes of credit assets 信貸資產五級分類中可疑類準備金計提比例 Allotment rate of bad debt provision for loss class of the five classes of credit assets 信貸資產五級分類中損失類準備金計提比例 Allotment rate of bad debt provision for normal class of the five classes of credit assets 信貸資產五級分類中正常類準備金計提比

37、例 Allotment rate of bad debt provision for secondary class of the five classes of credit assets 信貸資產五級分類中次級類準備金計提比例 Allotted Asset Depreciation Reserves Incurred By Occasional Cause Such As Natural Calamities 因不可抗力因素，如遭受自然災害而計提的各項資產減值準備（非經常性損益項目） Allotted Bad Debt Amount For Arrearage Of Bad Account

38、s Receivable 應收帳款壞帳戶欠款計提壞帳金額 Allotted Bad Debt Amount For Arrearage Of Bad Accounts Receivable (Others) 其他應收款壞帳戶欠款計提壞帳金額 Allotted Bad Debt Percentage Of Arrearage Of Bad Accounts Of Other Receivables 其他應收款壞帳戶欠款計提壞帳比例 Allotted Bad Debt Percentage Of Arrearage Of Bad Accounts Receivable 應收帳款壞帳戶欠款計提壞帳比

39、例 Allotted Bad Debts For Arrearage Of Client Of Account Receivable 應收帳款欠款戶欠款計提壞帳金額合計 Allotted Bad Debts For Arrearage Of Client Of Other Receivables 其他應收款欠款戶欠款計提壞帳金額合計 Allotted Bonus And Welfare Funds Of Staff 提取職工獎勵及福利基金 Allotted Method Of Bad Debt Reserves 壞賬準備的計提方法情況 Allotted Reasons For Construc

40、tion-In-Progress Depreciation Reserves 在建工程項目減值準備的計提原因 Allowance For Specific Bad Debts Of Accounts other Receivables 其他應收款個別計提壞賬準備 Allowance For specific Bad Debts Of Accounts Receivables 應收賬款個別計提壞賬準備 Amendment Information 修訂信息 Amortization Of Establishment Charges And Long-Term Deferred Charges 開辦

41、費、長期待攤費用攤銷方法 Amortization Of Intangible Assets 無形資產攤銷 Amortization Of Long-Term Expenses Prepayments 長期待攤費用攤銷 Amount Involved In Associated Contracted Assets 關聯(lián)承包資產涉及金額 Amount Involved In Associated Leased Assets 關聯(lián)租賃資產涉及金額 Amount Involved In Associated Trusted Assets 關聯(lián)托管資產涉及金額 Amount Involved In C

42、ontracted Assets 承包資產涉及金額 Amount Involved In Leased Assets 租賃資產涉及金額 Amount Involved In The Lawsuit (Arbitration) 訴訟（仲裁）涉及金額 Amount Involved In The Trusted Assets 托管資產涉及金額 Amount Of Accounts Receivable And Payable By The Related Parties 關聯(lián)方應收應付款項金額 Amount Of Actually Retracted Principal Of Consigned

43、Financing 委托理財實際收回本金金額 Amount Of Allotted Bad Debt For Arrearage Of Borrower Of Account In Advance 預付帳款主要欠款明細的說明 Amount Of Allotted Bad Debt For Arrearage Of Client Of Account Receivable 應收帳款欠款戶欠款計提壞帳金額 Amount Of Allotted Bad Debt For Arrearage Of Client Of Other Receivables 其他應收款欠款戶欠款計提壞帳金額 Amount

44、Of Allotted Bad Debt For Arrearage Of Shareholders Of Account In Advance 預付帳款股東欠款計提壞帳 Amount Of Allotted Bad Debt For Arrearage Of Shareholders Of Account Receivable 應收帳款股東欠款計提壞帳 Amount Of Allotted Bad Debt For Arrearage Of Shareholders Of Other Receivables 其他應收款股東欠款計提壞帳 Amount Of Asset Exchange 資產置

45、換金額 Amount Of Associated Transaction 購銷商品提供接受勞務的關聯(lián)交易金額 Amount of bond in the available-for-sale financial assets 可供出售金融資產中債券金額 Amount of bond in the held-to-maturity investment 持有至到期投資中債券金額 Amount of buying and selling back financial assets which counter party is a bank 買入返售金融資產中交易對手為同業(yè)的金額 Amount of

46、 buying and selling back financial assets which counter party is other non-banking financial institution 買入返售金融資產中交易對手為其他非銀行金融機構的金額 Amount Of Cash For Making Up Price Difference 現(xiàn)金補足差價金額 Amount Of Cash In Domestic Currency 現(xiàn)金本幣金額 Amount Of Cash In Foreign Currency 現(xiàn)金外幣金額 Amount Of Collateral Borrowi

47、ngs In Long-Term Borrowings 長期借款中的質押借款 Amount Of Collateral Borrowings In Short-Term Borrowings 短期借款中的質押借款金額 Amount of collateral loans 附擔保物貸款金額 Amount of collateral loans overdue for 1-90 (inclusive) days 逾期1天至90天（含90天）的逾期貸款中附擔保物貸款金額 Amount of collateral loans overdue for 360 days - 3 years (inclus

48、ive) 逾期360天至3年（含3年）逾期貸款中附擔保物貸款金額 Amount of collateral loans overdue for 90-360 (inclusive) days 逾期90天至360天（含360天）逾期貸款中附擔保物貸款金額 Amount of collateral loans overdue for over 3 years 逾期3年以上逾期貸款中附擔保物貸款金額 Amount Of Construction-In-Progress Depreciation Reserves 在建工程項目減值準備金額 Amount Of Construction-In-Progr

49、ess Project 在建工程項目金額 Amount Of Correction Of Accounting Errors 會計差錯更正的更正金額 Amount Of Credit Borrowings In Long-Term Borrowings 長期借款中的信用借款 Amount Of Credit Borrowings In Short-Term Borrowings 短期借款中的信用借款金額 Amount of credit loans 信用貸款金額 Amount of credit loans overdue for 1-90 (inclusive) days 逾期1天至90天（

50、含90天）的逾期貸款中信用貸款金額 Amount of credit loans overdue for 360 days - 3 years (inclusive) 逾期360天至3年（含3年）逾期貸款中信用貸款金額 Amount of credit loans overdue for 90-360 (inclusive) days 逾期90天至360天（含360天）逾期貸款中信用貸款金額 Amount of credit loans overdue for over 3 years 逾期3年以上逾期貸款中信用貸款金額 Amount Of Depreciation Reserves Of C

51、onsigned Financing 委托理財計提減值準備金額 Amount Of Dividend Payable 應付股利金額 Amount Of Dividend Receivable 應收股利金額 Amount of equity instrument in the available-for-sale financial assets 可供出售金融資產中權益工具金額 Amount Of Excl. Extraordinary Items 扣除的非經常性損益項目金額 Amount Of Foreign Currency Of Long-Term Liabilities Due With

52、in One Year 一年到期的長期負債外幣金額 Amount Of Guarantee 擔保金額 Amount Of Guarantee Amount Exceed 50% Of Net Assets 擔?？傤~超過凈資產50部分的金額 Amount Of Guarantee Borrowings In Long-Term Borrowings 長期借款中的擔保借款 Amount Of Guarantee Borrowings In Short-Term Borrowings 短期借款中的擔保借款金額 Amount of guarantee loans 保證貸款金額 Amount of gu

53、arantee loans overdue for 1-90 (inclusive) days 逾期1天至90天（含90天）的逾期貸款中保證貸款金額 Amount of guarantee loans overdue for 360 days - 3 years (inclusive) 逾期360天至3年（含3年）逾期貸款中保證貸款金額 Amount of guarantee loans overdue for 90-360 (inclusive) days 逾期90天至360天（含360天）逾期貸款中保證貸款金額 Amount of guarantee loans overdue for o

54、ver 3 years 逾期3年以上逾期貸款中保證貸款金額 Amount Of Important Associated Transactions With Joint Investments 共同對外投資的重大關聯(lián)交易金額 Amount Of Income Tax 所得稅金額 Amount Of Interest Receivable 應收利息金額 Amount Of Liquidation Item Of Fixed Assets 固定資產清理項目金額 Amount Of Long-Term Account Payable 長期應付款金額 Amount Of Long-Term Expen

55、ses To Be Apportioned 長期待攤費用金額 Amount Of Long-Term Liabilities Due Within One Year (Translated Into RMB) 一年到期的長期負債金額(折合人民幣金額) Amount Of Long-Term Loans (Translated Into RMB) 長期借款金額(折合人民幣金額) Amount Of Long-Term Special Payable 專項應付款金額 Amount Of Material Associated Transaction Regarding Trade Of Goods

56、 And Labor Services 購銷商品提供接受勞務的重大關聯(lián)交易金額 Amount Of Material Associated Transactions Regarding Transfer Of Assets And Equities 資產、股權轉讓的重大關聯(lián)金額 Amount of mortgage loans 抵押貸款金額 Amount of mortgage loans overdue for 1-90 (inclusive) days 逾期1天至90天（含90天）的逾期貸款中抵押貸款金額 Amount of mortgage loans overdue for 360 d

57、ays - 3 years (inclusive) 逾期360天至3年（含3年）逾期貸款中抵押貸款金額 Amount of mortgage loans overdue for 90-360 (inclusive) days 逾期90天至360天（含360天）逾期貸款中抵押貸款金額 Amount of mortgage loans overdue for over 3 years 逾期3年以上逾期貸款中抵押貸款金額 Amount Of Non-Business Funds Occupied By Prime Shareholders And Their Affiliated Corporation 大股東及其附