会计词汇中英文对照

A

A股代码

A-share stock code

A股简称

A-share ticker

A股上市地

Place of A-share listing

B股代码

B-share stock code

B股简称

B-share ticker

B股上市地

Place of B-share listing

保单红利支出

Policyholder pidend expense

保户储金及投资款

Deposits from policyholders

保户储金及投资款净增加额

Net increase in deposits from policyholders

保户质押贷款

Policy pledge loans

保险合同准备金

Insurance contract reserves

保险业务收入

Income from insurance business

财务费用

Financial expenses

拆出资金

Loans to banks and other financial institutions

拆入资金

Placements from banks and other financial institutions

拆入资金净增加额

Net increase in placements from banks and other financial institutions

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Long-term equity investments depreciation reserves withdrawn during the period 长期股权投资减值准备本期转回额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 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 reserves (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Mature productive biological assets depreciation reserves withdrawn during the period 成熟生产性生物资产减值准备本期转回额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

Mature 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 investments

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 (Abstract)

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 disposal 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 institutions

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

Increase / (Decrease) of Inventory depreciation reserves (Abstract)

存货跌价准备账面余额

Book balance of inventory depreciation reserves

D

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 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 (%)

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