审计词汇.doc

--------------------------校验:_____________-----------------------日期:ountsreceivable arycapitalforsale存货Inventory库存商品(产成品)Merchandiseinventory(finishedproduct)其他流动资产Othercurrentassets划分为持有待售的资产Classifiedasavailableforsaleassets一年内到期的非流动性资产Non-currentassetsmaturedwithinoneyear流动资产合计Totalcurrentassets非流动资产Non-currentassets发放贷款及垫款Makeloansandadvances可供出售金融资产Available-for-salefinancialassets持有至到期投资Held-to-maturityinvestment长期应收款Long-termreceivables长期股权投资Long-valueoffixedassets在建工程Constructioninprogress固定资产清理Disposaloffixedassets生产性生物资产Productivebiologicalassets油气资产Oilandgasassets无形资产Intangibleassets开发支出Developmentexpenditure商誉Goodwill长期待摊费用Long-etaxassets其他非流动资产Othernon-currentassets特准储备物资physicalassetsreservespecificallyauthorized非流动资产合计Totalnon-currentassets流动负债Currentliabilities短期借款Short-umulationfund储备基金Reservefunds利润归还投资Capitalredemption一般风险准备Generalriskpreparation未分配利润Undistributedprofit归属于母公司所有者权益合计Totalowner'pany少数股东权益Minoritystockholder'paymentsforinsuranceclaims提取保险合同准备金净额Reservefundforinsurancecontracts保单红利支出Bondinsuranceexpense分保费用Reinsuranceexpense营业税金及附加Businesstaxandsurcharges销售费用Sellingexpenses管理费用Administrationexpenses研究与开发费researchanddevelopmentexpenses财务费用Financialexpense利息支出interestexpense汇兑净损失(净收益以“-”号填列)efilledinmark"-")资产减值损失Assetsimpairmentloss公允价值变动收益(损失以“-”号填列)Add:efromfairvaluevariation(lossfilledinmark"-")投资收益(损失以“-”号填列)efrominvestment(lossfilledinmark"-"