会计英语常用词汇

1、current assets流动资产monetary funds货币资金transaction settlement funds结算备付金loans to other banks拆出资金trading financial assets交易性金融资产notes receivable应收票据accounts receivable应收账款prepayments预付款项insurance premium receivable应收保费reinsurance premium receivable应收分保账款reinsurance contract reserves receivable应收分保合同准备金i

2、nterests receivable应收利息dividends receivable应收股利other receivables其他应收款buying and selling back financial assets买入反售金融资产inventories存货non-current assets due within one year一年到期的非流动资产other current assets其他流动资产total current assets流动资产合计non-current assets非流动资产loans and advances发放贷款及垫款available-for-sale fin

3、ancial assets可供出售金融资产held-to-maturity investments持有至到期投资long-term accounts receivable长期应收款long-term equity investment长期股权投资investment real estates投资性房地产fixed assets固定资产construction in progress在建工程project materials工程物资disposal of fixed assets固定资产清理productive biological assets生产性生物资产oil & gas asse

4、ts油气资产intangible assets无形资产r&d expenses开发支出goodwill商誉long-term prepaid expenses长期待摊费用deferred income tax assets递延所得税资产other non-current assets其他非流动资产total non-current assets非流动资产合计total assets资产总计current liabilities流动负债short-term borrowings短期借款borrowings from central bank央行借款receipt of deposits

5、and deposits from other banks吸收存款及同业存放loans from other banks拆入资金trading financial liabilities交易性金融负债notes payable应付票据accounts payable应付账款advance receipts预收款项funds from selling out and repurchasing financial assets卖出回购金融资产款fees and commissions payable应付手续费及佣金employee compensation payable应付职工薪酬taxes p

6、ayable应交税费interests payable应付利息dividend payable应付股利other payables其他应付款reinsured accounts payable应付分保账款reserves for insurance contract保险合同准备金funds from securities trading agency代理买卖证券款funds from underwriting securities agency代理承销证券款non-current liabilities due within one year一年内到期的非流动负债other current l

7、iabilities其他流动负债total current liabilities流动负债合计long-term loan长期借款bonds payable应付债券long-term account payable长期应付款special payable专项应付款estimated liabilities预计负债deferred income tax liabilities递延所得税负债other non-current liabilities其他非流动负债total non-current liabilities非流动负债合计total liabilities负债合计owners'

8、equity (or shareholders' equity)所有者权益（股东权益）paid-in capital (or share capital)实收资本（股本）capital public reserves资本公积treasury stock库存股special reserves专项储备surplus public reserves盈余公积general risk reserves一般风险准备undistributed profits未分配利润foreign currency translation differences外币报表折算差额total equity attrib

9、utable to the parent company owners归属于母公司所有者权益合计minority equity少数股东权益total owners equityliabilities and total owners' equity负债和所有者权益总计income statementtotal revenues from operatingactivities营业总收入operating income营业收入interest incomes利息收入earned insurance premium已赚保费incomes from fees and commissions手

10、续费及佣金收入total costs for operating activities营业总成本operating cost营业成本interest expenses利息支出fee and commission expenses手续费及佣金支出refunded premiums退保金net claims paid赔付支出净额net change in insurance contract reserves提取保险合同准备金净额policy dividend payment保单红利支出reinsured expenses分保费用business taxes and extras营业税金及附加ma

11、rketing expenses销售费用administrative expenses管理费用financial expenses财务费用asset impairment losses资产减值损失incomes from change in fairvalue ("-" for losses)公允价值变动收益（损失以“-”号填列）investment income ("-" for losses)投资收益（损失以“-”号填列）investment income of joint-venture and partnership对联营企业和合营企业的投资收益

12、foreign exchange gains("-" for losses)汇兑收益（损失以“-”号填列）operating profit("-" for losses)营业利润（亏损以“-”号填列）non-operating income营业外收入non-operating expenses营业外支出disposal losses on non-current assets非流动资产处置损失total profits ("-" for total losses)利润总额（亏损总额以“-”号填列）income tax expenses所得税费用net profits ("-" for net losses)净利润（净亏损以“-”号填列）net profits attributable to the parent company owners归属于母公司所有者的净利润minority interest income少数股东损益earnings per share:每股收益basic earnings per share基本每股收益diluted earnings per share稀释每股收益other comprehensive income其