會計英語常用詞匯

CurrentassetsMonetaryTransactionsettlementLoanstootherbanksTradingfinancialassetsNotesreceivableAccountsReceivablePrepaymentsInsurancepremiumreceivableReinsurancepremiumreceivable

流動資產(chǎn)貨幣資金拆出資金應(yīng)收票據(jù)應(yīng)收分保賬款Reinsurancecontractreservesreceivable 應(yīng)收分保合同準(zhǔn)備金InterestsreceivableDividendsreceivableOtherreceivables

應(yīng)收利息應(yīng)收股利其他應(yīng)收款Buyingandsellingbackfinancialassets 買入反售金融資產(chǎn)InventoriesNon-currentassetsduewithinoneOthercurrentassetsTotalcurrentassetsNon-currentassetsLoansand

存貨一年到期的非流動資產(chǎn)其他流動資產(chǎn)流動資產(chǎn)合計非流動資產(chǎn)發(fā)放貸款及墊款A(yù)vailable-for-salefinancialassetsHeld-to-maturityinvestmentsLong-termaccountsreceivableLong-termequityinvestmentInvestmentrealestatesFixedassetsConstructionInProgressProjectmaterialsDisposaloffixedassetsProductivebiologicalassetsOil&gasassetsIntangibleassetsR&DexpensesGoodwillLong-termprepaidexpensesDeferredincometaxassetsOthernon-currentassetsTotalnon-currentassetsTotalassets

持有至到期投資長期應(yīng)收款長期股權(quán)投資固定資產(chǎn)固定資產(chǎn)清理油氣資產(chǎn)無形資產(chǎn)開發(fā)支出商譽CurrentliabilitiesShort-Termborrowings流動負(fù)債短期借款CurrentliabilitiesShort-Termborrowings流動負(fù)債短期借款Borrowingsfromcentralbank 央行借款Receipt of deposits and deposits from 吸收存款及同業(yè)存放otherbanksLoansfromotherbanksTradingfinancialliabilitiesNotespayableAccountspayableAdvancereceipts

拆入資金應(yīng)付票據(jù)Fundsfromsellingoutandrepurchasing 賣出回購金融資產(chǎn)款financialassetsFeesandcommissionspayableEmployeecompensationpayableTaxespayableInterestspayableDividendpayableOtherpayablesReinsuredaccountspayableReservesforinsurancecontractFundsfromsecuritiestrading

應(yīng)付手續(xù)費及傭金應(yīng)付職工薪酬應(yīng)交稅費應(yīng)付利息應(yīng)付股利其他應(yīng)付款應(yīng)付分保賬款Fundsfromunderwritingsecuritiesagency 代理承銷證券款Non-currentliabilitiesduewithinoneyear 一年內(nèi)到期的非流動負(fù)債OthercurrentliabilitiesTotalcurrentliabilitiesLong-termloanBondspayableLong-TermaccountpayableSpecialpayableEstimatedliabilitiesDeferredincometaxliabilitiesOthernon-currentliabilitiesTotalnon-currentliabilitiesTotalliabilitiesOwners'equity(orshareholders'equity)paid-incapital(orshareCapitalpublicreservesTreasurystockSpecialreservesSurpluspublicreservesGeneralriskreservesUndistributedprofitsForeigncurrencytranslationdifferences

長期借款應(yīng)付債券預(yù)計負(fù)債負(fù)債合計所有者權(quán)益（股東權(quán)益）實收資本（股本資本公積庫存股一般風(fēng)險準(zhǔn)備未分配利潤外幣報表折算差額Total equity attributable to the parent 歸屬于母公司所有者companyownersMinorityequityTotalowners’equityLiabilitiesandtotalowners'equityIncomeStatementTotalrevenuesfromoperatingactivitiesoperatingincomeInterestincomesEarnedinsurancepremiumIncomesfromfeesandcommissionsTotalcostsforoperatingactivitiesOperatingcostInterestexpensesFeeandcommissionexpensesRefundedpremiumsNetclaimspaidNetchangeininsurancecontractreservesPolicydividendpaymentReinsuredexpenses

權(quán)益合計少數(shù)股東權(quán)益負(fù)債和所有者權(quán)益總計營業(yè)總收入營業(yè)收入利息收入已賺保費手續(xù)費及傭金收入營業(yè)總成本營業(yè)成本利息支出手續(xù)費及傭金支出退保金賠付支出凈額提取保險合同準(zhǔn)備金凈額保單紅利支出分保費用BusinesstaxesandMarketingexpensesAdministrativeexpensesFinancialExpensesAssetimpairmentlosses

銷售費用資產(chǎn)減值損失Incomesfromchangeinfairvalue("-"for 公允價值變動收益losses)InvestmentIncome("-"forlosses)

（損失以“-”號填列）投資收益（損失以“-”號填列）Investment income of joint-venture and 對聯(lián)營企業(yè)和合營企partnershipForeignexchangegains("-"forlosses)

業(yè)的投資收益匯兌收益（損失以“-”號填列）OperatingProfit("-"forlosses) 營業(yè)利潤（虧損以“-”號填列）Non-operatingincomeNon-operatingexpensesdisposallossesonnon-currentassetsTotalProfits("-"fortotallosses)IncometaxexpensesNetprofits("-"fornetlosses)

營業(yè)外收入營業(yè)外支出非流動資產(chǎn)處置損失利潤總額（虧損總額以“-”號填列）所得稅費用凈利潤（凈虧損以“-”號填列）Net profits attributable to the parent 歸屬于母公司所有者companyownersMinorityinterestEarningspershare:BasicearningspershareDilutedearningspershareOtherComprehensiveIncomeTotalcomprehensiveincome

的凈