会计与英语常用词汇.docVIP

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 Interests 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 financial 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 assets 油气资产 Intangible assets 无形资产 RD 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 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 payable 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 liabilities 其他流动负债 Total