会计专业术语中英文对照

流动资产： CURRENT ASSETS:
货币资金 Cash
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 receivable
买入返售金融资产Recoursable financial assets a cquired
存货 Inventories
其中：原材料Raw material
库存商品Stock g o o d s
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
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 on behalf
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
固定资产原价 Fixed assets original cost
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Less:Fixed assets impairment provision 固定资产净额 Fixed assets--net book value
在建工程 Construction in progress
工程物资 Construction supplies
固定资产清理 Fixed assets pending disposal
生产性生物资产 Bearer biological assets
油气资产 Oil and natural gas assets
无形资产 Intangibel assets
开发支出 Research and development costs
商誉 Goodwill
长期待摊费用 Long-term deferred expenses
递延所得税资产 Deferred tax assets
其他非流动资产 Other non-current assets
其中：特准储备物资Physical assets reserve specifically authorized 非流动资产合计TOTAL NON-CURRENT ASSETS
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 Advances from customers
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:Accrued payroll
应付福利费 Welfare benefits payable
其中：职工奖励及福利基金Including:Staff and w orkers' bonus and selfare
应交税费 Taxes and surcharges payable
其中：应交税金 Including:Taxes payable
应付利息 Interests 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 liablities
流动负债合计TOTAL CURRENT LIABILITIES:
非流动负债： NON-CURRENT LIABILITIES:
长期借款Long-term loans
应付债券Debentures payable
长期应付款 Long-term payables
专项应付款 Specific payable
预计负债 Accrued liabilities
递延所得税负债 Deferred tax liabilities
其他非流动负债 Other non-current liablities
其中：特准储备基金Authorized reserve fund
非流动负债合计TOTAL NON-CURRENT LIABILITIES:
负债合计 TOTAL LIABILITIES
所有者权益（或股东权益）： OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY 实收资本（股本）Registered c apital
国家资本National capital
集体资本 Collective capital
法人资本 L e gal person's capital
其中：国有法人资本Including:State-owned l egal person's capital
集体法人资本Collective legal person"s capital
个人资本 Personal capital
外商资本 Foreign businessmen's capital
减：已归还投资 Less:Returned investment
实收资本（或股本）净额Registered capital--net book value
资本公积Capital surplus
减：库存股 Treasury stock
专项储备 Special reserve
盈余公积 Surplus reserve
其中：法定公积金 Including:Statutory accumulation reserve 任意公积金 Discretionary accumulation
储备基金 Reserved funds
企业发展基金 Enterprise expension funds
利润归还投资 Profits capitalised on retum of investments 一般风险准备 Provision for normal risks
未分配利润 Undistributed profits
外币报表折算差额Exchange differences on translating foreign operations 归属于母公司所有者权益合计Total owners' equity belongs to p arent company 少数股东权益 Minority interest
所有者权益合计TOTAL OWNERS' EQUITY
负债及所有者权益总计TOTAL LIABILITIES & OWNERS' EQUITY
一、营业总收入OVERALL SALES
其中：营业收入Including:Sales from operations
其中：主营业务收入Including:sales of main o perations
其他业务收入Income from other operations 利息收入Interest income
已赚保费 Insurance premiums earned
手续费及佣金收入Handling charges and c ommissions income
二、营业总成本OVERALL COSTS
其中：营业成本Including: Cost of o perations
其中：主营业务成本Including:Cost of main o perations
其他业务成本cost of other o perations 利息支出 Interest expenses
手续费及佣金支出Handling charges and commissions expenses 退保金Refund of insurance premiums
赔付支出净额 Net payments for insurance claims
提取保险合同准备金净额Net provision for insurance contracts 保单红利支出 Commissions on insurance policies
分保费用 Cession charges
营业税金及附加Sales tax and additions
销售费用 Selling and distribution expenses
管理费用General and administrative expenses
其中：业务招待费business entertainment
研究与开发费 research and development
财务费用 Financial expenses
其中：利息支出 Interest expense
利息收入 Interest income
汇兑净损失（净收益以“ -”号填列） Gain or loss on foreign exchange transactions (less exchange gain)
资产减值损失Impairment loss on assets
其他 other
加：公允价值变动收益（损失以“ -”号填列） Plus: Gain or loss fromchanges infair values(loss expressed with "-")
投资收益（损失以“ -”号填列） Investment income(loss expressed with "-")
其中：对联营企业和合营企业的投资收益Including: Investment income f rom joint ventures and affiliates(loss expressed with "-")
汇兑收益（损失以“ -”号填列）Gain or lo s s on foreign exchangetransactions
s(loss expressed with "-")
三、营业利润（亏损以“－”号填列）PROFIT FROM O PERATIONS
加：营业外收入Plus: Non-operating profit
其中：非流动资产处置利得Gains from disposal of non-current assets
非货币性资产交换利得Gains from exchange of n on-monetary assets
政府补助 Government grant income
债务重组利得Gains from debt restructuring
减：营业外支出Less:Non-operating expenses
其中：非流动资产处置损失Including:Losses from disposal of non-current assets
非货币性资产交换损失Losses from e xchange of
non-monetary assets
债务重组损失 Losses from debt restructuring
四、利润总额（亏损总额以“－”号填列）PROFIT BEFORE TAX (LOSS EXPRESSED WITH "-")
减：所得税费用Less: Income tax e xpenses
五、净利润（净亏损以“－”号填列）N ET PROFIT(LOSS EXPRESSED WITH"-")
归属于母公司所有者的净利润Net profit belonging to parent company
少数股东损益Minority interest
六、每股收益：EARNINGS PER SHARE (EPS)
基本每股收益Basic EPS
稀释每股收益Diluted EPS
七、其他综合收益OTHER CONSOL I DATED I N COME
八、综合收益总额TOTAL CONSOLIDATED INCOME
归属于母公司所有者的综合收益总额Consolidated income belonging to parent company
归属于少数股东的综合收益总额Consolidated income belonging to Minority shareholders
九、补充资料SUPPLEMENTARY INFORMATION
营业总收入中：出口产品销售收入Including overall sales:sales income of export products
营业总成本中：出口产品销售成本Including overall costs:sales cost of export products。