会计专业术语中英文对照.pdf

流动资产： CURRENT ASSETS: 货币资金 Cash 结算备付金 Provision of settlement fund 拆出资金 Funds lent 交易性金融资产 Financial assets held for trading 应收票据 Notes receivable 应收账款 Accounts receivable 预付款项 Advances to suppliers 应收保费 Insurance premiums receivable 应收分保账款 Cession premiums receivable 应收分保合同准备金 Provision of cession receivable 应收利息 Interests receivable 其他应收款 Other receivable 买入返售金融资产 Recoursable financial assets acquired 存货 Inventories 其中：原材料 Raw materia 库存商品 Stock goods 一年内到期的非流动资产 Non-current assets maturing within one year 其他流动资产 Other current assets 流动资产合计 TOTAL CURRENT ASSETS 非流动资产：NON-CURRENT ASSETS 发放贷款及垫款 Loans and payments on behalf 可供出售金融资产 Available-for-sale financial assets 持有至到期投资 Held-to-maturity investments 长期应收款 Long-term receivables 长期股权投资 Long-term equity investments 投资性房地产 Investment real estates 固定资产原价 Fixed assets original cost 减：累计折旧 Less:Accumulated depreciation 固定资产净值 Fixed assets--net value 减：固定资产减值准备 Less:Fixed assets impairment provision 固定资产净额 Fixed assets--net book value 在建工程 Construction in progress 工程物资 Construction supplies 固定资产清理 Fixed assets pending disposa 生产性生物资产 Bearer biological assets 油气资产 Oil and natural gas assets 无形资产 Intangibel assets 开发支出 Research and development costs 商誉 Goodwi 长期待摊费用 Long-term deferred expenses 递延所得税资产 Deferred tax assets 其他非流动资产 Other non-current assets 其中：特准储备物资 Physical assets reserve specifically authorized 非流动资产合计 TOTAL NON-CURRENT ASSETS 流动负债：CURRENT LIABILITIES: 短期借款 Short-term borrowings 向中央银行借款 Borrowings from central ban 吸收存款及同业存放 Deposits fro