会计的专业术语中英文对照.docx

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： 原材料 Raw material 库存商品 Stock goods 一年内到期的非流动资产 Non-current assets maturing within oneyear 其他流动资产 Other current assets 1 / 10 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 减： 固定资产减值准备 Less: 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 2 / 10 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 specificallyauthorized 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 withrepurchasement agreement 其中： 3 / 10 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 andworkers' 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 f