资产负债表、利润表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 acquired         存货 Inventories           其中：原 Raw material                 库存商品 Stock 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 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 workers' 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 capital             国家资本 National capital             集体资本 Collective capital             法人资本 Legal person's capital                 其中：国有法人资本 Including:State-owned legal 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 parent 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 operations                     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 commissions income 二、营业总成本 OVERALL COSTS     其中：营业成本 Including: Cost of operations           其中：主营业务成本 Including:Cost of main operations                       其他业务成本 cost of other operations         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 from changes in fair 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 from joint ventures and affiliates (loss expressed with "-")       汇兑收益（损失以“-”号填列） Gain or loss on foreign exchange transactions s(loss expressed with "-") 三、营业利润（亏损以“－”号填列） PROFIT FROM OPERATIONS     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 non-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 exchange 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 expenses 五、净利润（净亏损以“－”号填列） NET 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 CONSOLIDATED INCOME 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