会计词汇中英文对照

1、A A 股代码 A-share stock code A 股简称 A-share ticker A 股上市地 Place of A-share listing B 股代码 B-share stock code B 股简称 B-share ticker B 股上市地 Place of B-share listing 保单红利支出 Policyholder dividend expense 保户储金及投资款 Deposits from policyholders 保户储金及投资款净增加额 Net increase in deposits from policyholders 保户质押贷款 Poli

2、cy pledge loans 保险合同准备金 Insurance contract reserves 保险业务收入 Income from insurance business 财务费用 expenses Financial拆出资金 Loans to banks and other financial institutions 拆入资金 Placements from banks and other financial institutions 拆入资金净增加额 Net increase in placements from banks and other financial institu

3、tions 产品的毛利率 Gross profit margin of the product 产品的毛利率比上年增减百分比 Year-on-year increase or decrease in gross profit margin of the product (%) 产品的营业成本 Operating cost of the product 产品的营业成本比上年增减百分比 Year-on- year increase or decrease in operating cost of the product (%) 产品的营业收入 Operating revenue of the pr

4、oduct 产品的营业收入比上年增减百分比 Year-on-year increase or decrease in operating revenue of the product (%) 产品名称 Name of product 长期待摊费用 Long-term prepaid expenses 长期股权投资 Long-term equity investment 长期股权投资减值准备本期计提额 Long-term equity investments depreciation reserves withdrawn during the period 长期股权投资减值准备本期转回额 Rev

5、ersals of long-term equity investments depreciation reserves of the period 长期股权投资减值准备本期转销额 period the during off written reserves depreciation investments equity Long-term长期股权投资减值准备项 Long-term equity investments depreciation reserves (Abstract) 长期股权投资减值准备增减变动项 Increase / (Decrease) of Long-term equi

6、ty investments depreciation reserves (Abstract) 长期股权投资减值准备账面余额 Book balance of long-term equity investments depreciation reserves 长期健康险责任准备金 Long-term health insurance policyholders reserves 长期借款 Long-term borrowings 长期应付款 Long-term payables 长期应收款 Long-term receivables 偿还债务支付的现金 Cash repayments of a

7、mounts borrowed 成熟生产性生物资产减值准备本期计提额 Mature productive biological assets depreciation reserves withdrawn during the period 成熟生产性生物资产减值准备本期转回额 Reversals of mature productive biological assets depreciation reserves during the period 成熟生产性生物资产减值准备本期转销额 Mature productive biological assets depreciation res

8、erves written off during the period 成熟生产性生物资产减值准备项 Mature productive biological assets depreciation reserves (Abstract) 成熟生产性生物资产减值准备增减变动项 Increase / (Decrease) of Mature productive biological assets depreciation reserves (Abstract) 成熟生产性生物资产减值准备账面余额 reserves depreciation assets biological productiv

9、e mature of balance Book持有至到期投资 Held-to-maturity investments 持有至到期投资减值准备本期计提额 Held-to-maturity investments depreciation reserves withdrawn during the period 持有至到期投资减值准备本期转回额 Reversals of held-to-maturity investments depreciation reserves during the period 持有至到期投资减值准备本期转销额 Held-to-maturity investment

10、s depreciation reserves written off during the period 持有至到期投资减值准备项 Held-to-maturity investments depreciation reserves (Abstract) 持有至到期投资减值准备增减变动项 Increase / (Decrease) of Held-to-maturity investments depreciation reserves (Abstract) 持有至到期投资减值准备账面余额 Book balance of held-to-maturity investments deprec

11、iation reserves 筹资活动产生的现金流量 Cash flows from financing activities (Abstract) 筹资活动产生的现金流量净额 Net cash flows from financing activities 筹资活动现金流出金额 Cash outflows from financing activities 筹资活动现金流入金额 Cash inflows from financing activities 处置固定资产和无形资产和其他长期资产收回的现金净额 Net cash from disposal of fixed assets, in

12、tangible assets and other long-term assets 处置交易性金融资产净增加额 Net increase from disposal of tradable financial assets 处置子公司及其他营业单位收到的现金净额 Net cash received from disposal of subsidiaries and other business units 存出保证金 deposits Refundable存出资本保证金 Statutory deposits 存放同业款项 Balances with other financial insti

13、tutions 存放中央银行和同业款项净增加额 Net increase in deposits with central bank and other financial institutions 存货 Inventory 存货跌价准备本期计提额 Inventory depreciation reserves withdrawn during the period 存货跌价准备本期转回额 Reversals of inventory depreciation reserves during the period 存货跌价准备本期转销额 Inventory depreciation reser

14、ves written off during the period 存货跌价准备项 Inventory depreciation reserves (Abstract) 存货跌价准备增减变动项 Increase / (Decrease) of Inventory depreciation reserves (Abstract) 存货跌价准备账面余额 Book balance of inventory depreciation reserves D 代理承销证券款 Securities underwriting brokerage deposits 代理买卖证券款 Customer broker

15、age deposits 代理买卖证券业务净收入 Net income from securities trading brokerage business 地区的毛利率 Gross profit margin of the region 地区的毛利率比上年增减百分比 (%) region the of margin profit gross in decrease or increase year Year-on-地区的营业成本 Operating cost of the region 地区的营业成本比上年增减百分比 Year-on- year increase or decrease in

16、 operating cost of the region (%) 地区的营业收入 Operating revenue of the region 地区的营业收入比上年增减百分比 Year-on- year increase or decrease in operating revenue of the region (%) 地区名称 Name of region 递延所得税负债 Deferred income tax liabilities 递延所得税资产 Deferred income tax assets 定期存款 Term deposits 独立账户负债 Separate accoun

17、t liabilities 独立账户资产 Separate account assets 短期借款 Short-term borrowings 对联营企业和合营企业的投资收益 Share of profits in associates and joint ventures 发放贷款和垫款 Loans and advances to customers 发行债券收到的现金 Cash received from bond issue 非流动负债 Non-current liabilities 非流动负债项 (Abstract) liabilities non-current非流动资产 Non-c

18、urrent assets 非流动资产处置损失 Losses from disposal of non-current assets 非流动资产项 non-current assets (Abstract) 分保费收入 Reinsurance premium income 分保费用 Expenses for reinsurance accepted 分出保费 Premiums ceded to reinsurers 分配股利和利润或偿付利息支付的现金 Cash paid for dividend and profit distribution or interest payment 负债 Li

19、abilities 负债和所有者权益 Liabilities and owners equity 负债和所有者权益项 liabilities and owners equity (Abstract) 负债项 Liabilities (Abstract) 工程物资 Project materials 工程物资减值准备本期计提额 Project material depreciation reserves withdrawn during the period 工程物资减值准备本期转回额 Reversals of project material depreciation reserves dur

20、ing the period 工程物资减值准备本期转销额 period the during off written reserves depreciation material Project工程物资减值准备项 Project material depreciation reserves (Abstract) 工程物资减值准备增减变动项 Increase / (Decrease) of Project material depreciation reserves (Abstract) 工程物资减值准备账面余额 Book balance of project material deprecia

21、tion reserves 公允价值变动收益 Income from changes in fair value 购建固定资产和无形资产和其他长期资产支付的现金 Cash paid for purchase and construction of fixed assets, intangible assets and other long-term assets 购买商品和接受劳务支付的现金 Cash paid for goods purchased and services received 固定资产 Fixed assets 固定资产减值准备本期计提额 Fixed assets depre

22、ciation reserves withdrawn during the period 固定资产减值准备本期转回额 Reversals of fixed assets depreciation reserves during the period 固定资产减值准备本期转销额 Fixed assets depreciation reserves written off during the period 固定资产减值准备项 Fixed assets depreciation reserves (Abstract) 固定资产减值准备增减变动项 Increase / (Decrease) of F

23、ixed assets depreciation reserves (Abstract) 固定资产减值准备账面余额 Book balance of fixed assets depreciation reserves 固定资产清理 assets fixed of Disposal管理费用 Administrative expenses 归属于母公司所有者的净利润 Owners net profit attributable to parent 归属于母公司所有者权益合计 Total owners equity attributable to parent 贵金属 Precious metal

24、行业的毛利率 Gross profit margin of the industry 行业的毛利率比上年增减百分比 Year-on- year increase or decrease in gross profit margin of the industry (%) 行业的营业成本 Operating cost of the industry 行业的营业成本比上年增减百分比 Year-on- year increase or decrease in operating cost of the industry (%) 行业的营业收入 Operating revenue of the ind

25、ustry 行业的营业收入比上年增减百分比 Year-on-year increase or decrease in operating revenue of the industry (%) 行业名称 Name of industry 坏账准备本期计提额 Bad debt reserves withdrawn during the period 坏账准备本期转回额 Reversals of bad debt reserves during the period 坏账准备本期转销额 Bad debt reserves written off during the period 坏账准备项 (A

26、bstract) reserves debt Bad坏账准备增减变动项 Increase / (Decrease) of Bad debt reserves (Abstract) 坏账准备账面余额 Book balance of bad debt reserves 回购业务资金净增加额 Net increase in repurchase business capital 汇兑收益 Foreign exchange gains 汇率变动对现金及现金等价物的影响 Foreign exchange rate fluctuation consequences on cash and cash equ

27、ivalents 货币资金 Monetary capital 基本每股收益 Basic earnings per share 交易席位费 Membership fees 交易性金融负债 Held-for-trading financial liabilities 交易性金融资产 Held-for-trading financial assets 结算备付金 Balances with clearing companies 经营活动产生的现金流量 Cash flows from operating activities (Abstract) 经营活动产生的现金流量净额 Net cash flow

28、s from operating activities 经营活动现金流出金额 Cash outflows from operating activities 经营活动现金流入金额 activities operating from inflows Cash净利润 Net profit 可供出售金融资产 Available-for-sale financial assets 可供出售金融资产减值准备本期计提额 Available-for-sale financial assets depreciation reserves withdrawn during the period 可供出售金融资产

29、减值准备本期转回额 Reversals of available-for-sale financial assets depreciation reserves during the period 可供出售金融资产减值准备本期转销额 Available-for-sale financial assets depreciation reserves written off during the period 可供出售金融资产减值准备项 Available-for-sale financial assets depreciation reserves (Abstract) 可供出售金融资产减值准备

30、增减变动项 Increase / (Decrease) of Available-for-sale financial assets depreciation reserves (Abstract) 可供出售金融资产减值准备账面余额 Book balance of available-for-sale financial assets depreciation reserves 客户备付金 Customer excess reserves 客户存款和同业存放款项净增加额 Net increase in customer bank deposits and due to banks and ot

31、her financial institutions 客户贷款及垫款净增加额 Net increase in loans and advances to customers 客户资金存款 Customer deposits 库存股 Treasury stock 库存股_对所有者的分配 owners to appropriations _ stock Treasury库存股_股份支付计入所有者权益的金额 Treasury stock _ amounts of share-based payments recognized in owners equity 库存股_会计政策变更 Treasury

32、stock _ accounting policy changes 库存股_净利润 Treasury stock _ net profit 库存股_净利润和直接计入所有者权益的利得和损失_小计 Treasury stock _ net profit and gains and losses recognized directly in owners equity _ subtotal 库存股_可供出售金融资产公允价值变动净额 Treasury stock _ net increase and decrease of fair value of available-for-sale financ

33、ial assets 库存股_可供出售金融资产公允价值变动净额_计入所有者权益的金额 Treasury stock _ net increase and decrease of fair value of available-for-sale financial assets _ amounts recognized in owners equity 库存股_可供出售金融资产公允价值变动净额_转入当期损益的金额 Treasury stock _ net increase and decrease of fair value of available-for-sale financial ass

34、ets _ amounts transferred to gains and losses of the period 库存股_利润分配 Treasury stock _ profit appropriation 库存股_利润分配_其他 Treasury stock _ profit appropriation _ others 库存股_前期差错更正 Treasury stock _ corrections of prior period errors 库存股_权益法下被投资单位其他所有者权益变动的影响 Treasury stock _ consequences of other owners

35、 equity changes in invested units under equity method 库存股_所有者权益内部结转 Treasury stock _ internal carry-forward of owners equity 库存股_所有者权益内部结转_其他 others _ equity owners of carry-forward internal _ stock Treasury库存股_所有者投入和减少资本 Treasury stock _ capital paid in and reduced by owners 库存股_所有者投入和减少资本_其他 Treas

36、ury stock _ capital paid in and reduced by owners _ others 库存股_所有者投入资本 Treasury stock _ capital paid in by owners 库存股_提取一般风险准备 Treasury stock _ appropriations to general risk provisions 库存股_提取盈余公积 Treasury stock _ appropriations to surplus reserves 库存股_现金流量套期工具公允价值变动净额 Treasury stock _ net increase

37、and decrease of fair value of cash flow hedging instrument 库存股_现金流量套期工具公允价值变动净额_计入被套期项目初始确认金额中的金 额 Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in initial recognition amounts of hedged items 库存股_现金流量套期工具公允价值变动净额_计入所有者权益的金额 Treasury sto

38、ck _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in owners equity 库存股_现金流量套期工具公允价值变动净额_转入当期损益的金额 Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument _ amounts transferred to gains and losses of the period 库存股_一般风险准

39、备弥补亏损 Treasury stock _ general risk provisions for making up losses 库存股_盈余公积弥补亏损 Treasury stock _ surplus reserves for making up losses 库存股_盈余公积转增资本 Treasury stock _ capitalized surplus reserves 库存股_与计入所有者权益项目相关的所得税影响 equity owners in recognized items concerning consequences tax income _ stock Treas

40、ury库存股_增减变动金额 Treasury stock _ increases and decreases 库存股_直接计入所有者权益的利得和损失 Treasury stock _ gains and losses recognized directly in owners equity 库存股_直接计入所有者权益的利得和损失_其他 Treasury stock _ gains and losses recognized directly in owners equity _ others 库存股_资本公积转增资本 Treasury stock _ capitalized capital r

41、eserves 库存股项 Treasury stock (Abstract) 利润表项 income statement (Abstract) 利润总额 Total profit 利息净收入 Net interest income 利息收入 Interest income 利息支出 Interest expenses 流动负债 Current liabilities 流动负债项 current liabilities (Abstract) 流动资产 Current assets 流动资产项 current assets (Abstract) 买入返售金融资产 resell to agreeme

42、nts under purchased assets Financial卖出回购金融资产款 Assets sold under agreements to repurchase 每股收益项 Earnings per share (Abstract) 赔付支出 Claims paid 赔付支出净额 Net claims paid 其他非流动负债 Other non-current liabilities 其他非流动资产 Other non-current assets 其他负债 Other liabilities 其他流动负债 Other current liabilities 其他流动资产 O

43、ther current assets 其他业务成本 Other operating cost 其他业务收入 Other operating income 其他应付款 Other payables 其他应收款 Other receivables 其他资产 Other assets 其他资产减值准备本期计提额 period the during withdrawn reserves depreciation assets Other其他资产减值准备本期转回额 Reversals of other assets depreciation reserves during the period 其他资

44、产减值准备本期转销额 Other assets depreciation reserves written off during the period 其他资产减值准备项 Other assets depreciation reserves (Abstract) 其他资产减值准备增减变动项 Increase / (Decrease) of Other assets depreciation reserves (Abstract) 其他资产减值准备账面余额 Book balance of other assets depreciation reserves 取得借款收到的现金 Borrowing

45、s received 取得投资收益收到的现金 Investment income received 取得子公司及其他营业单位支付的现金净额 Net cash paid for acquisition of subsidiaries and other business units 商誉 Goodwill 商誉减值准备本期计提额 Goodwill depreciation reserves withdrawn during the period 商誉减值准备本期转回额 Reversals of goodwill depreciation reserves during the period 商誉

46、减值准备本期转销额 Goodwill depreciation reserves written off during the period 商誉减值准备项 Goodwill depreciation reserves (Abstract) 商誉减值准备增减变动项 Increase / (Decrease) of Goodwill depreciation reserves (Abstract) 商誉减值准备账面余额 reserves depreciation goodwill of balance Book少数股东权益 Minority Stockholders Interest 少数股东权

47、益_对所有者的分配 Minority Stockholders Interest _ appropriations to owners 少数股东权益_股份支付计入所有者权益的金额 Minority Stockholders Interest _ amounts of share-based payments recognized in owners equity 少数股东权益_会计政策变更 Minority Stockholders Interest _ accounting policy changes 少数股东权益_净利润 Minority Stockholders Interest _

48、net profit 少数股东权益_净利润和直接计入所有者权益的利得和损失_小计 Minority Stockholders Interest _ net profit and gains and losses recognized directly in owners equity _ subtotal 少数股东权益_可供出售金融资产公允价值变动净额 Minority Stockholders Interest _ net increase and decrease of fair value of available-for- sale financial assets 少数股东权益_利润

49、分配 Minority Stockholders Interest _ profit appropriation 少数股东权益_利润分配_其他 Minority Stockholders Interest _ profit appropriation _ others 少数股东权益_前期差错更正 Minority Stockholders Interest _ corrections of prior period errors 少数股东权益_权益法下被投资单位其他所有者权益变动的影响 Minority Stockholders Interest _ consequences of other

50、 owners equity changes in invested units under equity method 少数股东权益_所有者权益内部结转 Minority Stockholders Interest _ internal carry-forward of owners equity 少数股东权益_所有者权益内部结转_其他 others _ equity owners of carry-forward internal _ Interest Stockholders Minority少数股东权益_所有者投入和减少资本 Minority Stockholders Interest

51、 _ capital paid in and reduced by owners 少数股东权益_所有者投入和减少资本_其他 Minority Stockholders Interest _ capital paid in and reduced by owners _ others 少数股东权益_所有者投入资本 Minority Stockholders Interest _ capital paid in by owners 少数股东权益_提取一般风险准备 Minority Stockholders Interest _ appropriations to general risk prov

52、isions 少数股东权益_提取盈余公积 Minority Stockholders Interest _ appropriations to surplus reserves 少数股东权益_盈余公积弥补亏损 Minority Stockholders Interest _ surplus reserves for making up losses 少数股东权益_盈余公积转增资本 Minority Stockholders Interest _ capitalized surplus reserves 少数股东权益_与计入所有者权益项目相关的所得税影响 Minority Stockholder

53、s Interest _ income tax consequences concerning items recognized in owners equity 少数股东权益_增减变动金额 Minority Stockholders Interest _ increases and decreases 少数股东权益_直接计入所有者权益的利得和损失 Minority Stockholders Interest _ gains and losses recognized directly in owners equity 少数股东权益_直接计入所有者权益的利得和损失_其他 Minority Stockholders Interest _ gains and losses recognized directly in owners equity _ others 少数股东权益_资本公积转增资本 Minority Stockholders Interest _ capitalized capital reserves 少数股东权益项 Minority Stockholders Interest (Abstract) 少数股东损益 Income Interest Minority生产性生物资产 Pro