财务报表英文翻译

资产负债表（一）

一、资产 ASSETS

流动资产：CURRENT ASSETS

货币资金 Cash and cash equivalents

结算备付金 Provision of settlement fund

拆出资金 Funds lent

交易性金融资产 Financial assets 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 Cession premiums receivable

应收分保合同准备金 Provision of cession receivable

应收利息 Interests receivable

其他应收款 Other receivables

买入返售金融资产 Recoursable financial assets acquired

存货 Inventories

其中：原材料Raw materials

库存商品（产成品） Finished goods

一年内到期的非流动资产 Non-current assets maturing within one year 其他流动资产 Other current assets

其中：内部银行 Including：In-house bank

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

可供出售金融资产 Available-for-sale financial assets

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（固定资产原价） Fixed assets（Original value of fixed assets）减：累计折旧 Less：Accumulated depreciation

固定资产净值 Fixed assets-net value

减：固定资产减值准备 Reserve for fixed assets impairment 固定资产净额 Net fixed assets

在建工程 Construction in progress

工程物资 Project materials

固定资产清理 Disposal of fixed assets

生产性生物资产 Productive biological assets

油气资产 Oil and natural gas assets

无形资产 Intangible assets

开发支出 Development costs

商誉 Goodwill

长期待摊费用 Long-term deferred expenses

递延所得税资产 Deferred income tax assets

其他非流动资产 Other non-current assets

其中：特准储备物资Including：Physical assets reserve specifically authorized

非流动资产合计 TOTAL NON-CURRENT ASSETS

资产总计 TOTAL ASSETS

二、负债 LIABILITIES

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 assets held for liabilities

应付票据 Notes payable

应付账款 Accounts payable

预收款项Payments received in advance

卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement

应付手续费及佣金 Handling charges and commissions payable

应付职工薪酬 Employee benefits payable

其中：应付工资 Including：Wages payable

应付福利费Welfare payable

其中：职工奖励及福利基 Including：Bonus and welfare fund for staff and workers

应交税费 Taxes and surcharges payable

其中：应交税金 Including：Taxes payable

应付利息 Interests payable

应付股利 Dividends payable

其他应付款 Other payables

应付分保账款 Cession 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 liabilities

其中：内部银行 Including：In-house bank

流动负债合计 TOTAL CURRENT LIABILITIES

非流动负债： NON-CURRENT LIABILITIES

长期借款 Long-term borrowings

应付债券 Debt securities issued

长期应付款 Long-term payables

专项应付款 Specific item payable

预计负债Estimated Liabilities