会计词汇中英文对照文档格式.doc

1、产品的毛利率Gross profit margin of the product产品的毛利率比上年增减百分比Year-on-year increase or decrease in gross profit margin of the product （%）产品的营业成本Operating cost of the product产品的营业成本比上年增减百分比Year-on- year increase or decrease in operating cost of the product （%）产品的营业收入Operating revenue of the product产品的营业收入比上年

2、增减百分比Year-on-year increase or decrease in operating revenue of the product （%）产品名称Name of product长期待摊费用Long-term prepaid expenses长期股权投资Long-term equity investment长期股权投资减值准备本期计提额Long-term equity investments depreciation reserves withdrawn during the period长期股权投资减值准备本期转回额Reversals of long-term equity

3、investments depreciation reserves of the period长期股权投资减值准备本期转销额Long-term equity investments depreciation reserves written off during the period长期股权投资减值准备项Long-term equity investments depreciation reserves （Abstract）长期股权投资减值准备增减变动项Increase / （Decrease） of Long-term equity investments depreciation rese

4、rves （Abstract）长期股权投资减值准备账面余额Book balance of long-term equity investments depreciation reserves长期健康险责任准备金Long-term health insurance policyholders reserves长期借款Long-term borrowings长期应付款Long-term payables长期应收款Long-term receivables偿还债务支付的现金Cash repayments of amounts borrowed成熟生产性生物资产减值准备本期计提额Mature prod

5、uctive biological assets depreciation reserves withdrawn during the period成熟生产性生物资产减值准备本期转回额Reversals of mature productive biological assets depreciation reserves during the period成熟生产性生物资产减值准备本期转销额Mature productive biological assets depreciation reserves written off during the period成熟生产性生物资产减值准备项M

6、ature productive biological assets depreciation reserves （Abstract）成熟生产性生物资产减值准备增减变动项Increase / （Decrease） of Mature productive biological assets depreciation reserves （Abstract）成熟生产性生物资产减值准备账面余额Book balance of mature productive biological assets depreciation reserves持有至到期投资Held-to-maturity investme

7、nts持有至到期投资减值准备本期计提额Held-to-maturity investments depreciation reserves withdrawn during the period持有至到期投资减值准备本期转回额Reversals of held-to-maturity investments depreciation reserves during the period持有至到期投资减值准备本期转销额Held-to-maturity investments depreciation reserves written off during the period持有至到期投资减值准

8、备项Held-to-maturity investments depreciation reserves （Abstract）持有至到期投资减值准备增减变动项Increase / （Decrease） of Held-to-maturity investments depreciation reserves （Abstract）持有至到期投资减值准备账面余额Book balance of held-to-maturity investments depreciation reserves筹资活动产生的现金流量Cash flows from financing activities （Abstr

9、act）筹资活动产生的现金流量净额Net cash flows from financing activities筹资活动现金流出金额Cash outflows from financing activities筹资活动现金流入金额Cash inflows from financing activities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Net cash from disposal of fixed assets, intangible assets and other long-term assets处置交易性金融资产净增加额Net increase from dispos

10、al of tradable financial assets处置子公司及其他营业单位收到的现金净额Net cash received from disposal of subsidiaries and other business units存出保证金Refundable deposits存出资本保证金Statutory deposits存放同业款项Balances with other financial institutions存放中央银行和同业款项净增加额Net increase in deposits with central bank and other financial ins

11、titutions存货Inventory存货跌价准备本期计提额Inventory depreciation reserves withdrawn during the period存货跌价准备本期转回额Reversals of inventory depreciation reserves during the period存货跌价准备本期转销额Inventory depreciation reserves written off during the period存货跌价准备项Inventory depreciation reserves （Abstract）存货跌价准备增减变动项Incre

12、ase / （Decrease） of Inventory depreciation reserves （Abstract）存货跌价准备账面余额Book balance of inventory depreciation reservesD 代理承销证券款Securities underwriting brokerage deposits代理买卖证券款Customer brokerage deposits代理买卖证券业务净收入Net income from securities trading brokerage business地区的毛利率Gross profit margin of the

13、 region地区的毛利率比上年增减百分比Year-on- year increase or decrease in gross profit margin of the region （%）地区的营业成本Operating cost of the region地区的营业成本比上年增减百分比Year-on- year increase or decrease in operating cost of the region （%）地区的营业收入Operating revenue of the region地区的营业收入比上年增减百分比Year-on- year increase or decre

14、ase in operating revenue of the region （%）地区名称Name of region递延所得税负债Deferred income tax liabilities递延所得税资产Deferred income tax assets定期存款Term deposits独立账户负债Separate account liabilities独立账户资产Separate account assets短期借款Short-term borrowings对联营企业和合营企业的投资收益Share of profits in associates and joint ventures

15、发放贷款和垫款Loans and advances to customers发行债券收到的现金Cash received from bond issue非流动负债Non-current liabilities非流动负债项non-current liabilities （Abstract）非流动资产Non-current assets非流动资产处置损失Losses from disposal of non-current assets非流动资产项non-current assets （Abstract）分保费收入Reinsurance premium income分保费用Expenses for

16、 reinsurance accepted分出保费Premiums ceded to reinsurers分配股利和利润或偿付利息支付的现金Cash paid for dividend and profit distribution or interest payment负债Liabilities负债和所有者权益Liabilities and owners equity负债和所有者权益项liabilities and owners equity （Abstract）负债项Liabilities （Abstract）工程物资Project materials工程物资减值准备本期计提额Projec

17、t material depreciation reserves withdrawn during the period工程物资减值准备本期转回额Reversals of project material depreciation reserves during the period工程物资减值准备本期转销额Project material depreciation reserves written off during the period工程物资减值准备项Project material depreciation reserves （Abstract）工程物资减值准备增减变动项Increa

18、se / （Decrease） of Project material depreciation reserves （Abstract）工程物资减值准备账面余额Book balance of project material depreciation reserves公允价值变动收益Income from changes in fair value购建固定资产和无形资产和其他长期资产支付的现金Cash paid for purchase and construction of fixed assets, intangible assets and other long-term assets购

19、买商品和接受劳务支付的现金Cash paid for goods purchased and services received固定资产Fixed assets固定资产减值准备本期计提额Fixed assets depreciation reserves withdrawn during the period固定资产减值准备本期转回额Reversals of fixed assets depreciation reserves during the period固定资产减值准备本期转销额Fixed assets depreciation reserves written off during

20、the period固定资产减值准备项Fixed assets depreciation reserves （Abstract）固定资产减值准备增减变动项Increase / （Decrease） of Fixed assets depreciation reserves （Abstract）固定资产减值准备账面余额Book balance of fixed assets depreciation reserves固定资产清理Disposal of fixed assets管理费用Administrative expenses归属于母公司所有者的净利润Owners net profit att

21、ributable to parent归属于母公司所有者权益合计Total owners equity attributable to parent贵金属Precious metal行业的毛利率Gross profit margin of the industry行业的毛利率比上年增减百分比Year-on- year increase or decrease in gross profit margin of the industry （%）行业的营业成本Operating cost of the industry行业的营业成本比上年增减百分比Year-on- year increase or

22、 decrease in operating cost of the industry （%）行业的营业收入Operating revenue of the industry行业的营业收入比上年增减百分比Year-on-year increase or decrease in operating revenue of the industry （%）行业名称Name of industry坏账准备本期计提额Bad debt reserves withdrawn during the period坏账准备本期转回额Reversals of bad debt reserves during the

23、 period坏账准备本期转销额Bad debt reserves written off during the period坏账准备项Bad debt reserves （Abstract）坏账准备增减变动项Increase / （Decrease） of Bad debt reserves （Abstract）坏账准备账面余额Book balance of bad debt reserves回购业务资金净增加额Net increase in repurchase business capital汇兑收益Foreign exchange gains汇率变动对现金及现金等价物的影响Foreig

24、n exchange rate fluctuation consequences on cash and cash equivalents货币资金Monetary capital基本每股收益Basic earnings per share交易席位费Membership fees交易性金融负债Held-for-trading financial liabilities交易性金融资产Held-for-trading financial assets结算备付金Balances with clearing companies经营活动产生的现金流量Cash flows from operating ac

25、tivities （Abstract）经营活动产生的现金流量净额Net cash flows from operating activities经营活动现金流出金额Cash outflows from operating activities经营活动现金流入金额Cash inflows from operating activities净利润Net profit可供出售金融资产Available-for-sale financial assets可供出售金融资产减值准备本期计提额Available-for-sale financial assets depreciation reserves

26、withdrawn during the period可供出售金融资产减值准备本期转回额Reversals of available-for-sale financial assets depreciation reserves during the period可供出售金融资产减值准备本期转销额Available-for-sale financial assets depreciation reserves written off during the period可供出售金融资产减值准备项Available-for-sale financial assets depreciation re

27、serves （Abstract）可供出售金融资产减值准备增减变动项Increase / （Decrease） of Available-for-sale financial assets depreciation reserves （Abstract）可供出售金融资产减值准备账面余额Book balance of available-for-sale financial assets depreciation reserves客户备付金Customer excess reserves客户存款和同业存放款项净增加额Net increase in customer bank deposits a

28、nd due to banks and other financial institutions客户贷款及垫款净增加额Net increase in loans and advances to customers客户资金存款Customer deposits库存股Treasury stock库存股_对所有者的分配Treasury stock _ appropriations to owners库存股_股份支付计入所有者权益的金额Treasury stock _ amounts of share-based payments recognized in owners库存股_会计政策变更Treas

29、ury stock _ accounting policy changes库存股_净利润Treasury stock _ net profit库存股_净利润和直接计入所有者权益的利得和损失_小计Treasury stock _ net profit and gains and losses recognized directly in owners equity _ subtotal库存股_可供出售金融资产公允价值变动净额Treasury stock _ net increase and decrease of fair value of available-for-sale financial assets库存股_可供出售金融资