[法学]会计词汇中英文对照

1、a a股代码a-share stock codea股简称a-share tickera股上市地place of a-share listingb股代码b-share stock codeb股简称b-share tickerb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policy pledge loans保险合同准备金ins

2、urance contract reserves保险业务收入income from insurance business财务费用financial expenses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 institutions产品的毛利率gross profit margin of th

3、e 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 product产品的营业收入比上年增减百分比year-on-year increase or d

4、ecrease 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prepaid expenses长期股权投资long-term equity investment长期股权投资减值准备本期计提额long-term equity investments depreciation reserves withdrawn during the period长期股权投资减值准备本期转回额reversals of long-term equity investments depreciation reserv

5、es of the period长期股权投资减值准备本期转销额long-term equity investments depreciation reserves written off during the period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 equity investments depreciation reserves (abstract)长期股权投资减值准备账面余额bo

6、ok 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 amounts borrowed成熟生产性生物资产减值准备本期计提额mature productive biological assets deprec

7、iation reserves withdrawn during the period成熟生产性生物资产减值准备本期转回额reversals of mature productive biological assets depreciation reserves during the period成熟生产性生物资产减值准备本期转销额mature productive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 reserves written off during the period成熟生产性生物资产减值准备项mature productive biological ass

8、ets 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book balance of mature productive biological assets depreciation reserves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-matu

9、rity investments depreciation reserves withdrawn during the period持有至到期投资减值准备本期转回额reversals of held-to-maturity investments depreciation reserves during the period持有至到期投资减值准备本期转销额held-to-maturity investments depreciation reserves written off during the period持有至到期投资减值准备项held-to-maturity investments

10、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 depreciation 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

11、 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, intangible 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

12、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refundable deposits存出资本保证金statutory deposits存放同业款项balances with other financial institutions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

13、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 reserves 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 d

14、epreciation reserves (abstract)存货跌价准备账面余额book balance of inventory depreciation reservesd 代理承销证券款securities underwriting brokerage deposits代理买卖证券款customer brokerage 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year-on- y

15、ear increase or decrease in gross profit margin of the region (%)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 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

16、 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 account 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 cu

17、stomers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non-current liabilities (abstract)非流动资产non-current 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premiu

18、ms 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liabilities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 reserve

19、s withdrawn during the period工程物资减值准备本期转回额reversals of project material depreciation reserves during the period工程物资减值准备本期转销额project material depreciation reserves written off during the period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 mate

20、rial depreciation reserves (abstract)工程物资减值准备账面余额book balance of project material depreciation 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 good

21、s 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 depreciation 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

22、 depreciation reserves (abstract)固定资产减值准备增减变动项increase / (decrease) of fixed 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disposal of fixed assets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

23、计total owners equity attributable to parent贵金属precious metal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

24、the industry (%)行业的营业收入operating revenue of the industry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 reserv

25、es written off during the period坏账准备项bad debt reserves (abstract)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 con

26、sequences on cash and cash equivalents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

27、额net cash flows 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cash inflows from operating activities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

28、金融资产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增减

29、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 other finan

30、cial 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treasury stock _ appropriations to owners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 stock _ accounting p

31、olicy 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 financial assets库存股_可供出售金融资产公允价值

32、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 assets _ amounts transferred to g

33、ains 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 equity changes in invested units unde

34、r 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treasury stock _ internal carry-forward of owners equity _ others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treasury stock _ capital paid in and reduced by ow

35、ners _ 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 and decrease of fair value of cash flow hedging instr

36、ument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 stock _ net increase and decrease of fair value of cash flow

37、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_一般风险准备弥补亏损treasury stock _ general risk provisions for making up l

38、osses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treasury stock _ income tax consequences concerning items recognized in owners equity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

39、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 reserves库存股项treasury stock (abstract)利润表项income statement (abstract)利润总额tota

40、l 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financial assets purchased under agreements to resell卖出回购金融资产款assets sold under agreements to repurchase每股收益项earni

41、ngs 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other 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

42、其他资产other assets其他资产减值准备本期计提额other assets depreciation reserves withdrawn during the period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)

43、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borrowings 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

44、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

45、) of goodwill depreciation reserves (abstract)商誉减值准备账面余额book balance of goodwill depreciation reserves少数股东权益minority stockholders interest少数股东权益_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 recog

46、nized 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 _ 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

47、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 inte

48、rest _ 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 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minority s

49、tockholders interest _ internal carry-forward of owners equity _ others少数股东权益_所有者投入和减少资本minority stockholders interest _ 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 interes

50、t _ 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 provisions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mi

51、nority 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 stockholders 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 in

52、terest _ 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 (abs

53、tract)少数股东损益minority interest income生产性生物资产productive biological assets生产性生物资产减值准备本期计提额productive biological assets depreciation reserves withdrawn during the period生产性生物资产减值准备本期转回额reversals of productive biological assets depreciation reserves during the period生产性生物资产减值准备本期转销额productive biological

54、assets depreciation reserves written off during the period生产性生物资产减值准备项productive biological assets depreciation reserves (abstract)生产性生物资产减值准备增减变动项increase / (decrease) of productive biological assets depreciation reserves (abstract)生产性生物资产减值准备账面余额book balance of productive biological assets depreci

55、ation reserves实收资本paid-up capital实收资本_对所有者的分配paid-up capital _ appropriations to owners实收资本_股份支付计入所有者权益的金额paid-up capital _ amounts of share-based payments recognized in owners equity实收资本_会计政策变更paid-up capital _ accounting policy changes实收资本_净利润paid-up capital _ net profit实收资本_净利润和直接计入所有者权益的利得和损失_小计

56、paid-up capital _ net profit and gains and losses recognized directly in owners equity _ subtotal实收资本_可供出售金融资产公允价值变动净额paid-up capital _ net increase and decrease of fair value of available-for-sale financial assets实收资本_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paid-up capital _ net increase and decrease of fair value of available-for-sale financial assets _ amounts r