会计英语常用词汇.doc
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1、Current assets流动资产Monetary funds货币资金Transaction settlement funds结算备付金Loans to other banks拆出资金Trading financial assets交易性金融资产Notes receivable应收票据Accounts Receivable应收账款Prepayments预付款项Insurance premium receivable应收保费Reinsurance premium receivable应收分保账款Reinsurance contract reserves receivable应收分保合同准备金I
2、nterests receivable应收利息Dividends receivable应收股利Other receivables其他应收款Buying and selling back financial assets买入反售金融资产Inventories存货Non-current assets due within one year一年到期的非流动资产Other current assets其他流动资产Total current assets流动资产合计Non-current assets非流动资产Loans and advances发放贷款及垫款Available-for-sale fin
3、ancial assets可供出售金融资产Held-to-maturity investments持有至到期投资Long-term accounts receivable长期应收款Long-term equity investment长期股权投资Investment real estates投资性房地产Fixed assets固定资产Construction In Progress在建工程Project materials工程物资Disposal of fixed assets固定资产清理Productive biological assets生产性生物资产Oil & gas assets油气
4、资产Intangible assets无形资产R&D expenses开发支出Goodwill商誉Long-term prepaid expenses长期待摊费用Deferred income tax assets递延所得税资产Other non-current assets其他非流动资产Total non-current assets非流动资产合计Total assets资产总计Current liabilities流动负债Short-Term borrowings短期借款Borrowings from central bank央行借款Receipt of deposits and depo
5、sits from other banks吸收存款及同业存放Loans from other banks拆入资金Trading financial liabilities交易性金融负债Notes payable应付票据Accounts payable应付账款Advance receipts预收款项Funds from selling out and repurchasing financial assets卖出回购金融资产款Fees and commissions payable应付手续费及佣金Employee compensation payable应付职工薪酬Taxes payable应交
6、税费Interests payable应付利息Dividend payable应付股利Other payables其他应付款Reinsured accounts payable应付分保账款Reserves for insurance contract保险合同准备金Funds from securities trading agency代理买卖证券款Funds from underwriting securities agency代理承销证券款Non-current liabilities due within one year一年内到期的非流动负债Other current liabiliti
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