2023年整理-试谈银行资产负债表中英文对照.docxVIP

银行资产负债表中英文对照 1 资产 assets 11?12 流动资产 current assets 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及 约当现金 other cash and cash equivalents 短期投资 短期投资 短期投资 短期投资 短期投资 短期投资短期投资 short-term investment 短期投资 短期投资 短期投资 短期投资 短期投资 短期投资 112111221123 1121 1122 1123 1124 1125 1128 1129 短期票券 short-term investments - short-term notes and bills 政府债券 short-term investments - government bonds 受益凭证 short-term investments - beneficiary certificates 公司债 short-term investments - corporate bonds 其它 short-term investments - other 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable Cash flow hedge现金流量对冲 Non-trading debt securities issued非交易性已发行债务证券 Interests in jointly controlled entities 於共同控制实体的权益 Derivative assets 衍生资产 Financial assets at fair value through profit or loss 按公平值列帐及於损益表处理之财务资产 Bank balances and cash银行结余及现金 Time charter equivalent earnings按期租合约对等基准的收入 Share of profits less losses of jointly controlled entities 应占共同控制实体溢利减亏损 Currency translation differences ￥匚兑差额 fair value losses of cash flow hedges现金流量对冲的公平值亏损 Net loss recognised directly in equity在权益直接确认的净亏损 Shares issued upon exercise of share options 於行使认股权时发行的股份 Shares purchased by trustee of the LTIS 长期奖励计划受托人购入的股份 Shares transferred to employees upon granting of restricted share awards 於 授出有限制股份奖励后转予雇员的股份 Shares issued and transferred to employees upon granting of restricted share awards 於授出有限制股份奖励后发行及转予雇员的股份 Shares transferred back to trustee upon lapse of restricted share awards 於有 限制股份奖励失效后回拨至受托人的股份 Share-based compensation以股权支付的补偿 其他还有:current ratio流动比率=流动资产/流动负债 quick ratio速动比率二速动资产/流动负债 debt ratio负债比率=负债总额/资产总额 debt to equity负债权益比率=带息负债/ （负债+所有者权益） dividend payout ratio股息支付率二普通股股息/普通股净收益 net working capital营运资金净值=流动资产-流动负债 gross margin毛利率二（销售收入一已销售商品成本）/销售收入 operation margin营业利润率=息税前利润（EBIT） /销售收入 profit margin边际利润率=净利润/销售收入也叫return on s