会计专业术语中英文对照

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1、流动资产：CURRENTASSETS:货币资金Cash结算备付金Provisionofsettlementfund拆出资金Fundslent交易性金融资产Financialassetsheldfortrading应收票据Notesreceivable应收账款Accountsreceivable预付款项Advancestosuppliers应收保费Insurancepremiumsreceivable应收分保账款Cessionpremiumsreceivable应收分保合同准备金Provisionofcessionreceivable应收利息Interestsreceivable其他应收款

2、Otherreceivable买入返售金融资产Recoursablefinancialassetsacquired存货Inventories其中：原材料Rawmaterial库存商品Stockgoods一年内到期的非流动资产Non-currentassetsmaturingwithinoneyear其他流动资产Othercurrentassets流动资产合计TOTALCURRENTASSETS非流动资产：NON-CURRENTASSETS发放贷款及垫款Loansandpaymentsonbehalf可供出售金融资产Available-for-salefinancialassets持有至到

3、期投资Held-to-maturityinvestments长期应收款Long-termreceivables长期股权投资Long-termequityinvestments投资性房地产Investmentrealestates固定资产原价Fixedassetsoriginalcost减：累计折旧Less:Accumulateddepreciation固定资产净值Fixedassets--netvalue减：固定资产减值准备Less:Fixedassetsimpairmentprovision固定资产净额Fixedassets--netbookvalue在建工程Constructioni

4、nprogress工程物资Constructionsupplies固定资产清理Fixedassetspendingdisposal生产性生物资产Bearerbiologicalassets油气资产Oilandnaturalgasassets无形资产Intangibelassets开发支出Researchanddevelopmentcosts商誉Goodwill长期待摊费用Long-termdeferredexpenses递延所得税资产Deferredtaxassets其他非流动资产Othernon-currentassets其中：特准储备物资Physicalassetsreservesp

5、ecificallyauthorized非流动资产合计TOTALNON-CURRENTASSETS流动负债：CURRENTLIABILITIES:短期借款Short-termborrowings向中央银行借款Borrowingsfromcentralbank吸收存款及同业存放Depositsfromcustomersandinterbank拆入资金Depositfunds交易性金融负债Financialassetsheldforliabilities应付票据Notespayable应付账款Accountspayable预收款项Advancesfromcustomers卖出回购金融资产款F

6、undsfromsalesoffinancialassetswithrepurchasementagreement应付手续费及佣金Handlingchargesandcommissionspayable应付职工薪酬Employeebenefitspayable其中：应付工资Including:Accruedpayroll应付福利费Welfarebenefitspayable其中：职工奖励及福利基金Including:Staffandworkers'bonusandselfare应交税费Taxesandsurchargespayable其中：应交税金Including:Taxespayab

7、le应付利息Interestspayable其他应付款Otherpayables应付分保账款Cessioninsurancepremiumspayable保险合同准备金Provisionforinsurancecontracts代理买卖证券款Fundsreceivedasagentofstockexchange代理承销证券款Fundsreceivedasstockunderwrite一年内到期的非流动负债Non-currentlia