证监会财务会计金融证券词汇中英对照2(2)

2019-01-18 18:12

所有者权益_股份支付计入所有者权益的金额

Owners' equity _ amounts of share-based payments recognized in owners' equity 所有者权益_会计政策变更

Owners' equity _ accounting policy changes 所有者权益_净利润 Owners' equity _ net profit

所有者权益_净利润和直接计入所有者权益的利得和损失_小计

Owners' equity _ net profit and gains and losses recognized directly in owners' equity _ subtotal

所有者权益_可供出售金融资产公允价值变动净额

Owners' equity _ net increase and decrease of fair value of available-for-sale financial assets

所有者权益_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

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

所有者权益_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

Owners' equity _ net increase and decrease of fair value of available-for-sale financial assets _ amounts transferred to gains and losses of the period 所有者权益_利润分配

Owners' equity _ profit appropriation 所有者权益_利润分配_其他

Owners' equity _ profit appropriation _ others 所有者权益_其他 Owners' equity _ others

所有者权益_其他_对所有者的分配

Owners' equity _ others _ appropriations to owners 所有者权益_其他_股份支付计入所有者权益的金额

Owners' equity _ others _ amounts of share-based payments recognized in owners' equity 所有者权益_其他_会计政策变更

Owners' equity _ others _ accounting policy changes 所有者权益_其他_净利润 Owners' equity _ others _ net profit

所有者权益_其他_净利润和直接计入所有者权益的利得和损失_小计 Owners' equity _ others _ net profit and gains and losses recognized directly in owners' equity _ subtotal

所有者权益_其他_可供出售金融资产公允价值变动净额

Owners' equity _ others _ net increase and decrease of fair value of available-for-sale financial assets

所有者权益_其他_利润分配

Owners' equity _ others _ profit appropriation 所有者权益_其他_利润分配_其他

Owners' equity _ others _ profit appropriation _ others 所有者权益_其他_前期差错更正

Owners' equity _ others _ corrections of prior period errors

所有者权益_其他_权益法下被投资单位其他所有者权益变动的影响

Owners' equity _ others _ consequences of other owners' equity changes in invested units under equity method

所有者权益_其他_所有者权益内部结转

Owners' equity _ others _ internal carry-forward of owners' equity 所有者权益_其他_所有者权益内部结转_其他

Owners' equity _ others _ internal carry-forward of owners' equity _ others 所有者权益_其他_所有者投入和减少资本

Owners' equity _ others _ capital paid in and reduced by owners 所有者权益_其他_所有者投入和减少资本_其他

Owners' equity _ others _ capital paid in and reduced by owners _ others 所有者权益_其他_所有者投入资本

Owners' equity _ others _ capital paid in by owners 所有者权益_其他_提取一般风险准备

Owners' equity _ others _ appropriations to general risk provisions 所有者权益_其他_提取盈余公积

Owners' equity _ others _ appropriations to surplus reserves 所有者权益_其他_盈余公积弥补亏损

Owners' equity _ others _ surplus reserves for making up losses 所有者权益_其他_盈余公积转增资本

Owners' equity _ others _ capitalized surplus reserves

所有者权益_其他_与计入所有者权益项目相关的所得税影响

Owners' equity _ others _ income tax consequences concerning items recognized in owners' equity

所有者权益_其他_增减变动金额

Owners' equity _ others _ increases and decreases 所有者权益_其他_直接计入所有者权益的利得和损失

Owners' equity _ others _ gains and losses recognized directly in owners' equity 所有者权益_其他_直接计入所有者权益的利得和损失_其他

Owners' equity _ others _ gains and losses recognized directly in owners' equity _ others

所有者权益_其他_资本公积转增资本

Owners' equity _ others _ capitalized capital reserves 所有者权益_其他项

Owners' equity _ other items (Abstract) 所有者权益_前期差错更正

Owners' equity _ corrections of prior period errors

所有者权益_权益法下被投资单位其他所有者权益变动的影响

Owners' equity _ consequences of other owners' equity changes in invested units under equity method

所有者权益_所有者权益内部结转

Owners' equity _ internal carry-forward of owners' equity 所有者权益_所有者权益内部结转_其他

Owners' equity _ internal carry-forward of owners' equity _ others 所有者权益_所有者投入和减少资本

Owners' equity _ capital paid in and reduced by owners 所有者权益_所有者投入和减少资本_其他

Owners' equity _ capital paid in and reduced by owners _ others 所有者权益_所有者投入资本

Owners' equity _ capital paid in by owners 所有者权益_提取一般风险准备

Owners' equity _ appropriations to general risk provisions 所有者权益_提取盈余公积

Owners' equity _ appropriations to surplus reserves 所有者权益_现金流量套期工具公允价值变动净额

Owners' equity _ net increase and decrease of fair value of cash flow hedging instrument

所有者权益_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 Owners' equity _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in initial recognition amounts of hedged items

所有者权益_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

Owners' equity _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in owners' equity

所有者权益_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

Owners' equity _ net increase and decrease of fair value of cash flow hedging instrument _ amounts transferred to gains and losses of the period 所有者权益_一般风险准备弥补亏损

Owners' equity _ general risk provisions for making up losses 所有者权益_盈余公积弥补亏损

Owners' equity _ surplus reserves for making up losses 所有者权益_盈余公积转增资本

Owners' equity _ capitalized surplus reserves

所有者权益_与计入所有者权益项目相关的所得税影响

Owners' equity _ income tax consequences concerning items recognized in owners' equity 所有者权益_增减变动金额

Owners' equity _ increases and decreases

所有者权益_直接计入所有者权益的利得和损失

Owners' equity _ gains and losses recognized directly in owners' equity 所有者权益_直接计入所有者权益的利得和损失_其他

Owners' equity _ gains and losses recognized directly in owners' equity _ others 所有者权益_资本公积转增资本

Owners' equity _ capitalized capital reserves 所有者权益变动表项

statement of owners' equity (Abstract) 所有者权益项 Owners' equity 摊回保险责任准备金

Reinsurers’ share of insurance contract reserves 摊回分保费用

Reinsurers’ share of expenses 摊回赔付支出

Reinsurers’ share of claim paid 提取保险合同准备金净额

Net change in insurance contract reserves 提取保险责任准备金

Change in insurance contract reserves 提取未到期责任准备金

Change in unearned premium reserves 同业及其他金融机构存放款项

Due to banks and other financial institutions 投资活动产生的现金流量

Cash flows from investing activities (Abstract) 投资活动产生的现金流量净额 Net cash flows from investing activities 投资活动现金流出金额

Cash outflows from investing activities 投资活动现金流入金额

Cash inflows from investing activities 投资收益 Investment income 投资性房地产

Investment properties

投资性房地产减值准备本期计提额

Investment properties depreciation reserves withdrawn during the period 投资性房地产减值准备本期转回额

Reversals of investment properties depreciation reserves during the period 投资性房地产减值准备本期转销额

Investment properties depreciation reserves written off during the period 投资性房地产减值准备项

Investment properties depreciation reserves (Abstract) 投资性房地产减值准备增减变动项

Increase / (Decrease) of Investment properties depreciation reserves (Abstract) 投资性房地产减值准备账面余额

Book balance of investment properties depreciation reserves 投资支付的现金

Cash paid for acquisition of investments 退保金 Surrenders 外币报表折算差额

Foreign currency translation differences 未到期责任准备金 Unearned premium reserves 未分配利润 Retained profits

未分配利润_对所有者的分配

Retained profits _ appropriations to owners 未分配利润_股份支付计入所有者权益的金额

Retained profits _ amounts of share-based payments recognized in owners' equity 未分配利润_会计政策变更

Retained profits _ accounting policy changes 未分配利润_净利润 Retained profits _ net profit

未分配利润_净利润和直接计入所有者权益的利得和损失_小计

Retained profits _ net profit and gains and losses recognized directly in owners' equity _ subtotal

未分配利润_可供出售金融资产公允价值变动净额

Retained profits _ net increase and decrease of fair value of available-for-sale financial assets 未分配利润_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

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


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