证监会财务会计金融证券词汇中英对照2

2019-01-18 18:12

商誉减值准备本期计提额

Goodwill depreciation reserves withdrawn during the period 商誉减值准备本期转回额

Reversals of goodwill depreciation reserves during the period 商誉减值准备本期转销额

Goodwill depreciation reserves written off during the period 商誉减值准备项

Goodwill depreciation reserves (Abstract) 商誉减值准备增减变动项

Increase / (Decrease) of Goodwill depreciation reserves (Abstract) 商誉减值准备账面余额

Book balance of goodwill depreciation reserves 少数股东权益

Minority Stockholder's Interest 少数股东权益_对所有者的分配

Minority Stockholder's Interest _ appropriations to owners 少数股东权益_股份支付计入所有者权益的金额

Minority Stockholder's Interest _ amounts of share-based payments recognized in owners' equity

少数股东权益_会计政策变更

Minority Stockholder's Interest _ accounting policy changes 少数股东权益_净利润

Minority Stockholder's Interest _ net profit

少数股东权益_净利润和直接计入所有者权益的利得和损失_小计

Minority Stockholder's Interest _ net profit and gains and losses recognized directly in owners' equity _ subtotal

少数股东权益_可供出售金融资产公允价值变动净额

Minority Stockholder's Interest _ net increase and decrease of fair value of available-for-sale financial assets

少数股东权益_利润分配

Minority Stockholder's Interest _ profit appropriation 少数股东权益_利润分配_其他

Minority Stockholder's Interest _ profit appropriation _ others 少数股东权益_前期差错更正

Minority Stockholder's Interest _ corrections of prior period errors 少数股东权益_权益法下被投资单位其他所有者权益变动的影响

Minority Stockholder's Interest _ consequences of other owners' equity changes in invested units under equity method

少数股东权益_所有者权益内部结转

Minority Stockholder's Interest _ internal carry-forward of owners' equity 少数股东权益_所有者权益内部结转_其他

Minority Stockholder's Interest _ internal carry-forward of owners' equity _ others 少数股东权益_所有者投入和减少资本

Minority Stockholder's Interest _ capital paid in and reduced by owners 少数股东权益_所有者投入和减少资本_其他

Minority Stockholder's Interest _ capital paid in and reduced by owners _ others 少数股东权益_所有者投入资本

Minority Stockholder's Interest _ capital paid in by owners 少数股东权益_提取一般风险准备

Minority Stockholder's Interest _ appropriations to general risk provisions 少数股东权益_提取盈余公积

Minority Stockholder's Interest _ appropriations to surplus reserves 少数股东权益_盈余公积弥补亏损

Minority Stockholder's Interest _ surplus reserves for making up losses 少数股东权益_盈余公积转增资本

Minority Stockholder's Interest _ capitalized surplus reserves 少数股东权益_与计入所有者权益项目相关的所得税影响

Minority Stockholder's Interest _ income tax consequences concerning items recognized in owners' equity

少数股东权益_增减变动金额

Minority Stockholder's Interest _ increases and decreases 少数股东权益_直接计入所有者权益的利得和损失

Minority Stockholder's Interest _ gains and losses recognized directly in owners' equity 少数股东权益_直接计入所有者权益的利得和损失_其他

Minority Stockholder's Interest _ gains and losses recognized directly in owners' equity _ others 少数股东权益_资本公积转增资本

Minority Stockholder's Interest _ capitalized capital reserves 少数股东权益项

Minority Stockholder's Interest (Abstract) 少数股东损益

Minority Interest Income 生产性生物资产

Productive biological assets

生产性生物资产减值准备本期计提额

Productive biological assets depreciation reserves withdrawn during the period 生产性生物资产减值准备本期转回额

Reversals of productive biological assets depreciation reserves during the period 生产性生物资产减值准备本期转销额

Productive biological assets depreciation reserves written off during the period 生产性生物资产减值准备项

Productive biological assets depreciation reserves (Abstract) 生产性生物资产减值准备增减变动项

Increase / (Decrease) of Productive biological assets depreciation reserves (Abstract) 生产性生物资产减值准备账面余额

Book balance of productive biological assets depreciation reserves 实收资本 Paid-up capital

实收资本_对所有者的分配

Paid-up capital _ appropriations to owners 实收资本_股份支付计入所有者权益的金额

Paid-up capital _ amounts of share-based payments recognized in owners' equity 实收资本_会计政策变更

Paid-up capital _ accounting policy changes 实收资本_净利润 Paid-up capital _ net profit

实收资本_净利润和直接计入所有者权益的利得和损失_小计

Paid-up capital _ net profit and gains and losses recognized directly in owners' equity _ subtotal

实收资本_可供出售金融资产公允价值变动净额

Paid-up capital _ net increase and decrease of fair value of available-for-sale financial assets

实收资本_可供出售金融资产公允价值变动净额_计入所有者权益的金额

Paid-up capital _ net increase and decrease of fair value of available-for-sale financial assets _ amounts recognized in owners' equity

实收资本_可供出售金融资产公允价值变动净额_转入当期损益的金额

Paid-up capital _ net increase and decrease of fair value of available-for-sale financial assets _ amounts transferred to gains and losses of the period 实收资本_利润分配

Paid-up capital _ profit appropriation 实收资本_利润分配_其他

Paid-up capital _ profit appropriation _ others 实收资本_前期差错更正

Paid-up capital _ corrections of prior period errors

实收资本_权益法下被投资单位其他所有者权益变动的影响

Paid-up capital _ consequences of other owners' equity changes in invested units under equity method

实收资本_所有者权益内部结转

Paid-up capital _ internal carry-forward of owners' equity 实收资本_所有者权益内部结转_其他

Paid-up capital _ internal carry-forward of owners' equity _ others 实收资本_所有者投入和减少资本

Paid-up capital _ capital paid in and reduced by owners 实收资本_所有者投入和减少资本_其他

Paid-up capital _ capital paid in and reduced by owners _ others 实收资本_所有者投入资本

Paid-up capital _ capital paid in by owners 实收资本_提取一般风险准备

Paid-up capital _ appropriations to general risk provisions 实收资本_提取盈余公积

Paid-up capital _ appropriations to surplus reserves 实收资本_现金流量套期工具公允价值变动净额

Paid-up capital _ net increase and decrease of fair value of cash flow hedging instrument

实收资本_现金流量套期工具公允价值变动净额_计入被套期项目初始确认金额中的金额 Paid-up capital _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in initial recognition amounts of hedged items

实收资本_现金流量套期工具公允价值变动净额_计入所有者权益的金额

Paid-up capital _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in owners' equity

实收资本_现金流量套期工具公允价值变动净额_转入当期损益的金额

Paid-up capital _ net increase and decrease of fair value of cash flow hedging instrument _ amounts transferred to gains and losses of the period 实收资本_一般风险准备弥补亏损

Paid-up capital _ general risk provisions for making up losses 实收资本_盈余公积弥补亏损

Paid-up capital _ surplus reserves for making up losses 实收资本_盈余公积转增资本

Paid-up capital _ capitalized surplus reserves

实收资本_与计入所有者权益项目相关的所得税影响

Paid-up capital _ income tax consequences concerning items recognized in owners' equity 实收资本_增减变动金额

Paid-up capital _ increases and decreases 实收资本_直接计入所有者权益的利得和损失

Paid-up capital _ gains and losses recognized directly in owners' equity 实收资本_直接计入所有者权益的利得和损失_其他

Paid-up capital _ gains and losses recognized directly in owners' equity _ others

实收资本_资本公积转增资本

Paid-up capital _ capitalized capital reserves 实收资本项

paid-up capital (Abstract) 收到的税费返还 Tax rebates received

收到其他与筹资活动有关的现金

Other cash received concerning financing activities 收到其他与经营活动有关的现金

Other cash received concerning operating activities 收到其他与投资活动有关的现金

Other cash received concerning investing activities 收到原保险合同保费取得的现金

Premiums received from original insurance contracts 收到再保险业务现金净额

Net cash received from reinsurance business 收回投资收到的现金

Cash received from disposal of investments 收取利息和手续费及佣金的现金

Interest, handling charges and commission received 手续费及佣金净收入

Net handling charges and commission income 手续费及佣金收入

Handling charges and commission income 手续费及佣金支出

Handling charges and commission expenses 开发支出

Development expenditure 寿险责任准备金

Policyholders’ reserves for life insurance 受托客户资产管理业务净收入

Net income from entrusted customer assets management business 所得税费用 Income tax expenses 所有者权益 Owners' equity

所有者权益_对所有者的分配

Owners' equity _ appropriations to owners


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