会计英语常用词汇.doc

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1、Currentassets流动资产Monetaryfunds货币资金Transactionsettlementfunds结算备付金Loanstootherbanks拆出资金Tradingfinancialassets交易性金融资产Notesreceivable应收票据AccountsReceivable应收账款Prepayments预付款项Insurancepremiumreceivable应收保费Reinsurancepremiumreceivable应收分保账款Reinsurancecontractreservesreceivable应收分保合同准备金Interests

2、receivable应收利息Dividendsreceivable应收股利Otherreceivables其他应收款Buyingandsellingbackfinancialassets买入反售金融资产Inventories存货Non-currentassetsduewithinoneyear一年到期的非流动资产Othercurrentassets其他流动资产Totalcurrentassets流动资产合计Non-currentassets非流动资产Loansandadvances发放贷款及垫款Available-for-salefinancialassets可供出售金融资

3、产Held-to-maturityinvestments持有至到期投资Long-termaccountsreceivable长期应收款Long-termequityinvestment长期股权投资Investmentrealestates投资性房地产Fixedassets固定资产ConstructionInProgress在建工程Projectmaterials工程物资Disposaloffixedassets固定资产清理Productivebiologicalassets生产性生物资产Oil&gasassets油气资产Intangibleassets无形资产R&Dexpe

4、nses开发支出Goodwill商誉Long-termprepaidexpenses长期待摊费用Deferredincometaxassets递延所得税资产Othernon-currentassets其他非流动资产Totalnon-currentassets非流动资产合计Totalassets资产总计Currentliabilities流动负债Short-Termborrowings短期借款Borrowingsfromcentralbank央行借款Receiptofdepositsanddepositsfromotherbanks吸收存款及同业存放Loansfromothe

5、rbanks拆入资金Tradingfinancialliabilities交易性金融负债Notespayable应付票据Accountspayable应付账款Advancereceipts预收款项Fundsfromsellingoutandrepurchasingfinancialassets卖出回购金融资产款Feesandcommissionspayable应付手续费及佣金Employeecompensationpayable应付职工薪酬Taxespayable应交税费Interestspayable应付利息Dividendpayable应付股利Otherpayables

6、其他应付款Reinsuredaccountspayable应付分保账款Reservesforinsurancecontract保险合同准备金Fundsfromsecuritiestradingagency代理买卖证券款Fundsfromunderwritingsecuritiesagency代理承销证券款Non-currentliabilitiesduewithinoneyear一年内到期的非流动负债Othercurrentliabilities其他流动负债Totalcurrentliabilities流动负债合计Long-termloan长期借款Bondspayable应

7、付债券Long-Termaccountpayable长期应付款Specialpayable专项应付款Estimatedliabilities预计负债Deferredincometaxliabilities递延所得税负债Othernon-currentliabilities其他非流动负债Totalnon-currentliabilities非流动负债合计Totalliabilities负债合计Owners'equity(orshareholders'equity)所有者权益（股东权益）paid-incapital(o