会计词汇中英文对照.doc

会计词汇中英文对照.doc

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A

A股代码　　　　 

A-sharestockcode

A股简称　　　　 

A-shareticker

A股上市地 

PlaceofA-sharelisting

B股代码 

B-sharestockcode

B股简称 

B-shareticker

B股上市地 

PlaceofB-sharelisting

保单红利支出 

Policyholderdividendexpense

保户储金及投资款 

Depositsfrompolicyholders

保户储金及投资款净增加额 

Netincreaseindepositsfrompolicyholders

保户质押贷款 

Policypledgeloans

保险合同准备金 

Insurancecontractreserves

保险业务收入 

Incomefrominsurancebusiness

财务费用

Financialexpenses

拆出资金

Loanstobanksandotherfinancialinstitutions

拆入资金

Placementsfrombanksandotherfinancialinstitutions

拆入资金净增加额

Netincreaseinplacementsfrombanksandotherfinancialinstitutions

产品的毛利率

Grossprofitmarginoftheproduct

产品的毛利率比上年增减百分比

Year-on-yearincreaseordecreaseingrossprofitmarginoftheproduct（%）

产品的营业成本

Operatingcostoftheproduct

产品的营业成本比上年增减百分比

Year-on-yearincreaseordecreaseinoperatingcostoftheproduct（%）

产品的营业收入

Operatingrevenueoftheproduct

产品的营业收入比上年增减百分比

Year-on-yearincreaseordecreaseinoperatingrevenueoftheproduct（%）

产品名称

Nameofproduct

长期待摊费用

Long-termprepaidexpenses

长期股权投资

Long-termequityinvestment

长期股权投资减值准备本期计提额

Long-termequityinvestmentsdepreciationreserveswithdrawnduringtheperiod

长期股权投资减值准备本期转回额

Reversalsoflong-termequityinvestmentsdepreciationreservesoftheperiod

长期股权投资减值准备本期转销额

Long-termequityinvestmentsdepreciationreserveswrittenoffduringtheperiod

长期股权投资减值准备项

Long-termequityinvestmentsdepreciationreserves（Abstract）

长期股权投资减值准备增减变动项

Increase/（Decrease）ofLong-termequityinvestmentsdepreciationreserves（Abstract）

长期股权投资减值准备账面余额

Bookbalanceoflong-termequityinvestmentsdepreciationreserves

长期健康险责任准备金

Long-termhealthinsurancepolicyholders'reserves

长期借款

Long-termborrowings

长期应付款

Long-termpayables

长期应收款

Long-termreceivables

偿还债务支付的现金

Cashrepaymentsofamountsborrowed

成熟生产性生物资产减值准备本期计提额

Matureproductivebiologicalassetsdepreciationreserveswithdrawnduringtheperiod

成熟生产性生物资产减值准备本期转回额

Reversalsofmatureproductivebiologicalassetsdepreciationreservesduringthe

period

成熟生产性生物资产减值准备本期转销额

Matureproductivebiologicalassetsdepreciationreserveswrittenoffduringtheperiod

成熟生产性生物资产减值准备项

Matureproductivebiologicalassetsdepreciationreserves（Abstract）

成熟生产性生物资产减值准备增减变动项

Increase/（Decrease）ofMatureproductivebiologicalassetsdepreciationreserves（Abstract）

成熟生产性生物资产减值准备账面余额

Bookbalanceofmatureproductivebiologicalassetsdepreciationreserves

持有至到期投资

Held-to-maturityinvestments

持有至到期投资减值准备本期计提额

Held-to-maturityinvestmentsdepreciationreserveswithdrawnduringtheperiod

持有至到期投资减值准备本期转回额

Reversalsofheld-to-maturityinvestmentsdepreciationreservesduringtheperiod

持有至到期投资减值准备本期转销额

Held-to-maturityinvestmentsdepreciationreserveswrittenoffduringtheperiod

持有至到期投资减值准备项

Held-to-maturityinvestmentsdepreciationreserves（Abstract）

持有至到期投资减值准备增减变动项

Increase/（Decrease）ofHeld-to-maturityinvestmentsdepreciationreserves（Abstract）

持有至到期投资减值准备账面余额

Bookbalanceofheld-to-maturityinvestmentsdepreciationreserves

筹资活动产生的现金流量

Cashflowsfromfinancingactivities（Abstract）

筹资活动产生的现金流量净额

Netcashflowsfromfinancingactivities

筹资活动现金流出金额

Cashoutflowsfromfinancingactivities

筹资活动现金流入金额

Cashinflowsfromfinancingactivities

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

Netcashfromdisposaloffixedassets,intangibleassetsandotherlong-termassets

处置交易性金融资产净增加额

Netincreasefromdisposaloftradablefinancialassets

处置子公司及其他营业单位收到的现金净额

Netcashreceivedfromdisposalofsubsidiariesandotherbusinessunits

存出保证金

Refundabledeposits

存出资本保证金

Statutorydeposits

存放同业款项

Balanceswithotherfinancialinstitutions

存放中央银行和同业款项净增加额

Netincreaseindepositswithcentralbankandotherfinancialinstitutions

存货

Inventory

存货跌价准备本期计提额

Inventorydepreciationreserveswithdrawnduringtheperiod

存货跌价准备本期转回额

Reversalsofinventorydepreciationreservesduringtheperiod

存货跌价准备本期转销额

Inventorydepreciationreserveswrittenoffduringtheperiod

存货跌价准备项

Inventorydepreciationreserves（Abstract）

存货跌价准备增减变动项

Increase/（Decrease）ofInventorydepreciationreserves（Abstract）

存货跌价准备账面余额

Bookbalanceofinventorydepreciationreserves

D

代理承销证券款

Securitiesunderwritingbrokeragedeposits

代理买卖证券款

Customerbrokeragedeposits

代理买卖证券业务净收入

Netincomefromsecuritiestradingbrokeragebusiness

地区的毛利率

Grossprofitmarginoftheregion

地区的毛利率比上年增减百分比

Year-on-yearincreaseordecreaseingrossprofitmarginoftheregion（%）

地区的营业成本

Operatingcostoftheregion

地区的营业成本比上年增减百分比

Year-on-yearincreaseordecreaseinoperatingcostoftheregion（%）

地区的营业收入

Operatingrevenueoftheregion

地区的营业收入比上年增减百分比

Year-on-yearincreaseordecreaseinoperatingrevenueoftheregion（%）

地区名称

Nameofregion

递延所得税负债

Deferredincometaxliabilities

递延所得税资产

Deferredincometaxassets

定期存款

Termdeposits

独立账户负债

Separateaccountliabi