会计专业术语中英文对照.docx

会计专业术语中英文对照.docx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 material
库存商品 Stock goods
一年内到期的非流动资产 Non-current assets maturing within oneyear 其他流动资产 Other current assets
1 / 10
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
减：
固定资产减值准备 Less:
在建工程 Construction in progress
工程物资 Construction supplies
固定资产清理 Fixed assets pending disposal
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
2 / 10
开发支出 Research and development costs