會(huì)計(jì)英語(yǔ)常詞匯.doc

會(huì)計(jì)英語(yǔ)常詞匯.doc

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時(shí)間:2020-05-11

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1、Currentassets流動(dòng)資產(chǎn)Monetaryfunds貨幣資金Transactionsettlementfunds結(jié)算備付金Loanstootherbanks拆出資金Tradingfinancialassets交易性金融資產(chǎn)Notesreceivable應(yīng)收票據(jù)AccountsReceivable應(yīng)收賬款Prepayments預(yù)付款項(xiàng)Insurancepremiumreceivable應(yīng)收保費(fèi)Reinsurancepremiumreceivable應(yīng)收分保賬款Reinsurancecontractreservesreceivable應(yīng)收分保合同準(zhǔn)備金Int

2、erestsreceivable應(yīng)收利息Dividendsreceivable應(yīng)收股利Otherreceivables其他應(yīng)收款Buyingandsellingbackfinancialassets買(mǎi)入反售金融資產(chǎn)Inventories存貨Non-currentassetsduewithinoneyear一年到期的非流動(dòng)資產(chǎn)Othercurrentassets其他流動(dòng)資產(chǎn)Totalcurrentassets流動(dòng)資產(chǎn)合計(jì)Non-currentassets非流動(dòng)資產(chǎn)Loansandadvances發(fā)放貸款及墊款A(yù)vailable-for-salefinanciala

3、ssets可供出售金融資產(chǎn)Held-to-maturityinvestments持有至到期投資Long-termaccountsreceivable長(zhǎng)期應(yīng)收款Long-termequityinvestment長(zhǎng)期股權(quán)投資Investmentrealestates投資性房地產(chǎn)Fixedassets固定資產(chǎn)ConstructionInProgress在建工程Projectmaterials工程物資Disposaloffixedassets固定資產(chǎn)清理Productivebiologicalassets生產(chǎn)性生物資產(chǎn)Oil&gasassets油氣資產(chǎn)Intangibl

4、eassets無(wú)形資產(chǎn)R&Dexpenses開(kāi)發(fā)支出Goodwill商譽(yù)Long-termprepaidexpenses長(zhǎng)期待攤費(fèi)用Deferredincometaxassets遞延所得稅資產(chǎn)Othernon-currentassets其他非流動(dòng)資產(chǎn)Totalnon-currentassets非流動(dòng)資產(chǎn)合計(jì)Totalassets資產(chǎn)總計(jì)Currentliabilities流動(dòng)負(fù)債Short-Termborrowings短期借款Borrowingsfromcentralbank央行借款Receiptofdepositsanddepositsfromotherban

5、ks吸收存款及同業(yè)存放Loansfromotherbanks拆入資金Tradingfinancialliabilities交易性金融負(fù)債Notespayable應(yīng)付票據(jù)Accountspayable應(yīng)付賬款A(yù)dvancereceipts預(yù)收款項(xiàng)Fundsfromsellingoutandrepurchasingfinancialassets賣(mài)出回購(gòu)金融資產(chǎn)款Feesandcommissionspayable應(yīng)付手續(xù)費(fèi)及傭金Employeecompensationpayable應(yīng)付職工薪酬Taxespayable應(yīng)交稅費(fèi)Interestspayable應(yīng)付利息Di

6、videndpayable應(yīng)付股利Otherpayables其他應(yīng)付款Reinsuredaccountspayable應(yīng)付分保賬款Reservesforinsurancecontract保險(xiǎn)合同準(zhǔn)備金Fundsfromsecuritiestradingagency代理買(mǎi)賣(mài)證券款Fundsfromunderwritingsecuritiesagency代理承銷(xiāo)證券款Non-currentliabilitiesduewithinoneyear一年內(nèi)到期的非流動(dòng)負(fù)債Othercurrentliabilities其他流動(dòng)負(fù)債Totalcurrentliabilities

7、流動(dòng)負(fù)債合計(jì)Long-termloan長(zhǎng)期借款Bondspayable應(yīng)付債券Long-Termaccountpayable長(zhǎng)期應(yīng)付款Specialpayable專(zhuān)項(xiàng)應(yīng)付款Estimatedliabilities預(yù)計(jì)負(fù)債Deferredincometaxliabilities遞延所得稅負(fù)債Othernon-currentliabilities其他非流動(dòng)負(fù)債Totalnon-currentliabilities非流動(dòng)負(fù)債合計(jì)Totalliabilities負(fù)債合計(jì)Owners'equity(orshareholders'equity)所有者權(quán)益(股東權(quán)益)paid

8、-incapital(o

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