证券投资中英文对照术语

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金融术语中英文对照

Back-door listing 借壳上市Back-end load 撤离费；后收费用Back office 后勤办公室Back to back FX agreement 背靠背外汇协议Balance of payments 国际收支平衡；收支结余Balance of trade 贸易平衡Balance sheet 资产负债表Balance sheet date 年结日Balloon maturity 到期大额偿还Balloon payment 期末大额偿还Bank, Banker, Banking 银行；银行家；银行业国际结算银行Bank forInternational Settlements(BIS)Bankruptcy 破产Base day 基准日Base rate 基准利率Basel Capital Accord 巴塞尔资本协议Basis Point (BP) 基点；点子一个基点等如一个百分点（%）的百分之一。

举例：25个基点=0.25%Basis swap 基准掉期Basket of currencies 一揽子货币Basket warrant 一揽子备兑证Bear market 熊市；股市行情看淡Bear position 空仓；空头Bear raid 疯狂抛售Bearer 持票人Bearer stock 不记名股票Behind-the-scene 未开拓市场Below par 低于平值Benchmark 比较基准Benchmark mortgage pool 按揭贷款基准组合Beneficiary 受益人Bermudan option 百慕大期权百慕大期权介乎美式与欧式之间，持有人有权在到期日前的一个或多个日期执行期权。

Best practice 最佳做法；典做法Beta (Market beta) 贝他(系数)；市场风险指数Bid 出价；投标价；买盘指由买报出表示愿意按此水平买入的一个价格。

金融术语中英文对照

Best practice 最佳做法；典范做法Beta (Market beta) 贝他(系数)；市场风险指数Bid 出价；投标价；买盘指由买方报出表示愿意按此水平买入的一个价格。

100个常见的财务术语的中英文对照

100个常见的财务术语的中英文对照：1.资产负债表-Balance Sheet2.利润表-Income Statement3.现金流量表-Cash Flow Statement4.权益-Equity5.负债-Liabilities6.应收账款-Accounts Receivable7.应付账款-Accounts Payable8.折旧-Depreciation9.摊销-Amortization10.毛利润-Gross Profit11.净利润-Net Profit12.营业收入-Revenue13.税前利润-Pre-Tax Profit14.税后利润-After-Tax Profit15.税收-Taxes16.预付账款-Prepaid Expenses17.固定资产-Fixed Assets18.流动资产-Current Assets19.非流动资产-Non-Current Assets20.货币资金-Cash and Cash Equivalents21.存货-Inventory22.无形资产-Intangible Assets23.有形资产-Tangible Assets24.股东权益-Shareholders'Equity25.市值-Market Value26.减值-Impairment27.财报-Financial Statements28.财务指标-Financial Ratios29.收入-Income30.费用-Expenses31.盈利-Profit32.成本-Cost33.利率-Interest Rate34.汇率-Exchange Rate35.通货膨胀-Inflation36.汇兑损益-Foreign Exchange Gain/Loss37.现金流量-Cash Flow38.资产负债表债务比率-Debt-to-Equity Ratio39.财务杠杆-Financial Leverage40.资本回报率-Return on Capital41.净现值-Net Present Value42.内部收益率-Internal Rate of Return43.投资回报率-Return on Investment44.市盈率-Price-to-Earnings Ratio45.市净率-Price-to-Book Ratio46.经营性现金流-Operating Cash Flow47.财务性现金流-Financing Cash Flow48.投资性现金流-Investing Cash Flow49.营业成本-Cost of Goods Sold50.资金流量-Funds Flow51.长期借款-Long-Term Debt52.短期借款-Short-Term Debt53.货币兑换-Currency Conversion54.固定成本-Fixed Cost55.变动成本-Variable Cost56.利润率-Profit Margin57.资产周转率-Asset Turnover Ratio58.财务分析-Financial Analysis59.资产减值准备-Allowance for Doubtful Accounts60.市场份额-Market Share61.总资产周转率-Total Asset Turnover Ratio62.资产负债率-Debt-to-Asset Ratio63.自由现金流-Free Cash Flow64.资产收益率-Return on Assets65.负债收益率-Return on Liabilities66.股票-Stocks67.债券-Bonds68.期权-Options69.期货-Futures70.衍生品-Derivatives71.投资组合-Investment Portfolio72.收益率-Yield73.偿付能力-Solvency74.信用评级-Credit Rating75.现值-Present Value76.未来值-Future Value77.现金比率-Cash Ratio78.流动比率-Current Ratio79.速动比率-Quick Ratio80.息税前利润-Earnings Before Interest and Taxes(EBIT)81.息税折旧及摊销前利润-Earnings Before Interest,Taxes, Depreciation,and Amortization(EBITDA)82.理财产品-Financial Products83.资产管理-Asset Management84.风险管理-Risk Management85.资金管理-Cash Management86.保险-Insurance87.投资银行-Investment Banking88.证券市场-Securities Market89.投资顾问-Investment Advisor90.股票交易-Stock Trading91.债券交易-Bond Trading92.基金-Mutual Fund93.证券投资-Securities Investment94.金融市场-Financial Market95.财务规划-Financial Planning96.财务顾问-Financial Advisor97.财务报表分析-Financial Statement Analysis98.会计准则-Accounting Standards99.会计周期-Accounting Period100.税率-Tax Rate。

金融术语中英文对照

ABSAccelerated depreciation Acceptor Accommodation paper Accounts payable Accounts receivable Accredited InvestorsAccredit value AccreditingAccrual basisAccrued interestACEAcid Test Ratio AcquisitionAcross the board Acting in concert Active assetsActive capitalActual marketActual priceActual useful life ActuaryADBADRADSAd valoremAd valorem stamp duty 资产担保证券（ Asset Backed Securities 的英文缩写）加速折旧承兑人；受票人；接受人融通票据；担保借据应付帐款应收帐款合资格投资者；受信投资人指符合美国证券交易委员 (SEC) 条例，可参与一般美国非公开 (私募)发行的部份机构和高净值个人投资者。

自然增长值本金增值适用于多种工具，指名义本金在工具（如上限合约、上下限合约、掉期和互换期权）的期限内连续增长。

应计制；权责发生制应计利息美国商品交易所酸性测验比率；速动比率收购全面一致；全盘的一致行动；合谋活动资产；有收益资产活动资本现货市场现货价实际可用年期精算师；保险统计专家亚洲开发银行(Asian Development Bank 的英文缩写 )美国存股证；美国预托收据；美国存托凭证(参见 American Depository Receipt 栏目）美国存托股份(American Depository Share 的英文缩写 )从价；按值从价印花税Adjudicator Adjustable rate mortgage (ARM)Admitted value AdvanceAffiliated companyAfter dateAfter-hours dealing After-marketAfter-tax profits Afternoon sessionAge dependency (ratio) Agency account 审裁员调息按揭认可值垫款关联公司；联营公司发票后，出票后收市后交易后市[股市] 指某只新发行股票在定价和配置后的交易市场。

会计报表术语中英文对照

会计报表术语中英文对照一、损益表INCOME STATEMENTAggregate income statement合并损益表Operating Results经营业绩FINANCIAL HIGHLIGHTS财务摘要Gross revenues总收入/毛收入Net revenues 销售收入/净收入Sales销售额Turnover营业额Cost of revenues 销售成本Gross profit 毛利润Gross margin毛利率Other income and gain其他收入及利得EBITDA息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率EBITA息、税、摊销前利润EBIT息税前利润/营业利润Operating income（loss）营业利润/（亏损）Operating profit营业利润Operating margin营业利润率EBIT margin EBIT率（营业利润率）Profit before disposal of investments出售投资前利润Operating expenses:营业费用：Research and development costs （R&D）研发费用marketing expensesSelling expenses销售费用Cost of revenues营业成本Selling Cost销售成本Sales and marketing expenses Selling and marketing expenses销售费用、或销售及市场推广费用Selling and distribution costs营销费用/行销费用General and administrative expenses 管理费用/一般及管理费用Administrative expenses管理费用Operating income（loss）营业利润/（亏损）Profit from operating activities营业利润/经营活动之利润Finance costs财务费用/财务成本Financial result财务费用Finance income财务收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares可转换可赎回优先股B相关衍生负债公允值变动Loss on the derivative component of convertible bonds可換股債券衍生工具之損失Equity loss of affiliates子公司权益损失Government grant income 政府补助Other (expense) / income 其他收入/（费用）Loss before income taxes 税前损失Income before taxes税前利润Profit before tax税前利润Income taxes 所得税taxes税项Current Income tax当期所得税Deferred Income tax递延所得税Interest income利息收入Interest income net利息收入净额Profit for the period本期利润Ordinary income普通所得、普通收益、通常收入Comprehensive income综合收益、全面收益Net income 净利润Net loss净损失Net Margin净利率Income from continuing operations持续经营收益或连续经营部门营业收益Income from discontinued operations非持续经营收益或停业部门经营收益extraordinary gain and loss特别损益、非常损益Gain on trading securities交易证券收益Net Profit attributable to Equity Holders of the Company归属于本公司股东所有者的净利润Net income attributed to shareholders归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests少数股东权益/少数股东损益Change in fair value of exchangeable securities可交换证券公允值变动Other comprehensive income — Foreign currency translation adjustment 其他综合利润—外汇折算差异Comprehensive (loss) / income 综合利润(亏损)Gain on disposal of assets处分资产溢价收入Loss on disposal of assets处分资产损失Asset impairments 资产减值Gain on sale of assets出售资产利得Intersegment eliminations公司内部冲销Dividends股息/股利/分红Deferred dividends延派股利Net loss per share: 每股亏损Earnings per share（EPS）每股收益Earnings per share attributable to ordinaryequity holders of the parent归属于母公司股东持有者的每股收益-Basic -基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS稀释每股收益Basic EPS基本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost历史成本Capital expenditures资本支出revenues expenditure收益支出Equity in earnings of affiliatesequity earnings of affiliates子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Non-operating income营业外收入Income taxes-current当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred递延所得税或法人税等调整项（日本公司用法）Income (loss) before income taxes and minority interest所得税及少数股东权益前利润（亏损）Equity in the income of investees采权益法认列之投资收益Equity Compensation权益报酬Weighted average number of shares outstanding加权平均流通股treasury shares库存股票Number of shares outstanding at the end of the period期末流通股数目Equity per share, attributable to equity holders of the Parent归属于母公司所有者的每股净资产Dividends per share每股股息、每股分红Cash flow from operations （CFFO）经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股Equity Compensation权益报酬Weighted Average Diluted Shares稀释每股收益加权平均值Gain on disposition of discontinued operations非持续经营业务处置利得（收益）Loss on disposition of discontinued operations非持续经营业务处置损失participation in profit 分红profit participation capital资本红利、资本分红profit sharing分红Employee Profit Sharing员工分红（红利）Dividends to shareholders股东分红（红利）Average basic common shares outstanding普通股基本平均数Average diluted common shares outstanding普通股稀释平均数Securities litigation expenses, net证券诉讼净支出Intersegment eliminations 部门间消减ROA（Return on assets）资产回报率/资产收益率ROE(Return on Equit)股东回报率/股本收益率(回报率)净资产收益率Equit ratio产权比率Current ration (times)流动比率ROCE（Return on Capital Employed）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets）净经营资产收益率（回报率）ROI（Return on Investment）投资回报率OA（Operating Assets）经营性资产OL（Operating Liabilites）经营性负债NBC(Net Borrow Cost)净借债费用OI(Operating Income)经营收益NOA(Net Operating Assets)净经营性资产NFE(Net Financial Earnings)净金融收益NFO(Net Financial Owners)净金融负债FLEV(Financial leverage)财务杠杆OLLEV(Operating Liabilites leverage)经营负债杠杆CSE(Common Stock Equity)普通股权益SPREAD差价RE(Residual Earning)剩余收益二、资产负债表balance sheet 资产负债表aggregate balance sheet 合并资产负债表Assets 资产Current assets 流动资产Non-current assets非流动资产Interests in subsidiaries附属公司权益Cash and cash equivalents 现金及现金等价物Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets金融资产Pledged deposits 银行保证金 /抵押存款Trade accounts receivable应收账款Trade and bills receivables应收账款及应收票据Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Prepayments, deposits and other receivables预付账款、按金及其它应收款Total current assets 流动资产合计Tangible assets有形资产Intangible assets无形资产Investment properties 投资物业Goodwill 商誉Other intangible assets 其他无形资产Available-for-sale investments 可供出售投资Prepayments for acquisition of properties 收购物业预付款项fair value公允价值Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets固定资产Plant Assets厂房资产Lease prepayments预付租金Intangible assets无形资产Deferred tax assets 递延税/递延税项资产Total assets资产合计Liabilities负债Current liabilities流动负债Short-term bank loans短期银行借款Current maturities of long-term bank loans一年内到期的长期银行借款Accounts and bills payable应付账款及应付票据Accrued expenses and other payables预提费用及其他应付款Total current liabilities流动负债合计Long-term bank loans, less current maturities Deferred income Deferred tax liabilities长期银行借款，减一年内到期的长期银行贷款Deferred income递延收入Deferred tax liabilities递延税Financial Net Debt净金融负债Total liabilities负债合计Commitments and contingencies资本承诺及或有负债三、股东权益Donated shares 捐赠股票Additional paid-in capital 资本公积Statutory reserves 法定公积Retained earnings 未分配利润Accumulated other comprehensiveincome累积其他综合所得Treasury shares库存股票Total shareholders’ equity股东权益合计Equity股东权益、所有者权益、净资产Shareholder’s EquityStockholder's EquityOwner's Equity股东权益、所有者权益Total liabilities and shareholders’ equity负债和股东权益合计Capital and reserves attributable to the Company’s equity holders本公司权益持有人应占资本及储备Issued capital已发行股本Share capital股本Reserves储备Cash reserves现金储备Inerim dividend中期股息Proposed dividend拟派股息Proposed special dividend拟派末期股息Proposed special dividend拟派特别股息Proposed final special dividend拟派末期特别股息Convertible bonds可换股债券Shareholders’ fund股东资金四、现金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities经营活动产生的现金流量净额Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Depreciation and amortization 折旧及摊销Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备Share-based compensation 股票薪酬Deferred income taxes 递延所得税Exchange loss 汇兑损失Loss of disposal of property,plant and equipment处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Trade accounts receivable 应收账款Inventories 存货Prepayments and other receivables 预付款及其他应收款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Net cash provided by / (used in) operating activities经营活动产生/（使用）的现金Free cash flow自由现金流Cash flow from investing activities投资活动产生的现金流Net cash used in investing activities投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产Payment of lease prepayment 支付预付租金Purchases of intangible assets 购买无形资产Proceeds from disposal of property, plant and equipment处置固定资产所得Government grants received 政府补助Equity in the income of investees采权益法认列之投资收益Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock股本发行所得Net cash provided by financing activities筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净（减少）/ 增加Cash and cash equivalents at the beginning of period期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物Investments （incl. financial assets）金融资产投资Investments in acquisitions并购投资Net cash flow现金流量净额欢迎您的下载，资料仅供参考！致力为企业和个人提供合同协议，策划案计划书，学习资料等等打造全网一站式需求。

财务术语中英文翻译

财务术语中英文翻译流动资产CURRENT ASSETS：现金Cash on hand银行存款Cash in bank有价证券Marketable securitiea应收票据Notes receivable应收帐款Accounts receivable坏帐准备Provision for bad debts预付帐款Advances to suppliers其他应收款Other receivables待摊费用Deferred and prepaid expenses存货Inventories存货变现损失准备Provision for loss on realization of inventory一年内到期的长期债券投资Long-term investments maturing within one year其他流动资产Other current assets长期投资Long-term in vestments一年以上的应收款项Receivables collectable after one year固定资产：FIXED ASSETS:固定资产原价Fixed assets-cost累计折旧Accumulated depreciation固定资产净值Fixed assets-net value固定资产清理Disposal of fixed assets在建工程Construction in progress无形资产INTANGIBLE ASSETS:场地使用权Land occupancy right工业产权及专有技术Proprietary technology and patents 其他无形资产Other intangibles assets其他资产：OTHER ASSETS开办费Organization expenses筹建期间汇兑损失Exchange loss during start-up peried 递延投资损失Deferred loss on investments递延税款借项Deferred taxes debit其他递延支出Other deferred expenses待转销汇兑损失Unamortized cxehange loss流动负债CURRENT LIABILITIES:短期借款Short term loans应付票据Notes payable应付帐款Accounts payable应付工资Accrued payroll应交税金T axes payable应付利润Dividends payable预收货款Advances from customers其他应付款Other payables预提费用Accrued expenses应付福利费Staff and workers bonus and welfare fund一年内到期的长期负债Long-term liabitities due within one year其他流动负债Other current liabilities长期负债LING-TERMLIABILITIES长期借款Ling-term loans应付公司债Debentures payable应付公司债溢价（折价）Premium(discount)on debentures payable一年以上的应付款项Payables due after one year其他负债OTHER LIABILITES筹建期间汇兑收益Exchange gain during start-up period 递延投资收益Deferred gain on investments递延税款贷项Deferred taxes credit其他递延贷项Other deferred credit待转销汇兑收益Unamortized exchange gain所有者权益：OWNERS' EQUITY实收资本Paid in capital其中：中方投资Including:Chinese investment其中：外方投资Including:Foreign investment已归还投资Investment returned资本公积Capital surplus储备基金Reserve fund企业发展基金Enterprise expansion fund利润归还投资Profits capitalised on return of investment 本年利润current year profit未分配利润Undistributed profits主营业务收入Revenue from main operation主营业务成本Cost of main operation主营业务税金及附加T ax and additional duty of main operation主营业务利润Income from main operation其他业务利润Incom from other operation营业费用Operating expense管理费用General and administrative expense 财务费用Financial expense利息支出Interest expense汇兑损失Exchange loss营业利润Operating Income投资收益Investment income营业外收入Non-operating income营业外支出Non operating expense利润总额Income before tax所得税income tax净利润Net income你这太长了，有些自己都不大记得了，尽力帮你。

金融术语中英文对照

Best practice 最佳做法；典范做法Beta (Market beta) 贝他(系数)；市场风险指数Bid 出价；投标价；买盘指由买方报出表示愿意按此水平买入的一个价格。

金融术语中英文对照

Back-door listing 借壳上市Back-end load 撤离费；后收费用Back office 后勤办公室Back to back FX agreement 背靠背外汇协议Balance of payments 国际收支平衡；收支结余Balance of trade 贸易平衡Balance sheet 资产负债表Balance sheet date 年结日Balloon maturity 到期大额偿还Balloon payment 期末大额偿还Bank, Banker, Banking 银行；银行家；银行业Bank for国际结算银行International ??Settlements(BIS)Bankruptcy 破产Base day 基准日Base rate 基准利率Basel Capital Accord 巴塞尔资本协议Basis Point (BP) 基点；点子一个基点等如一个百分点（%）的百分之一。

Best practice 最佳做法；典范做法Beta (Market beta) 贝他(系数)；市场风险指数Bid 出价；投标价；买盘指由买方报出表示愿意按此水平买入的一个价格。

金融术语中英文对照

Back-door listing 借壳上市Back-end load 撤离费；后收费用Back office 后勤办公室Back to back FX agreement 背靠背外汇协议Balance of payments 国际收支平衡；收支结余Balance of trade 贸易平衡Balance sheet 资产负债表Balance sheet date 年结日Balloon maturity 到期大额偿还Balloon payment 期末大额偿还Bank, Banker, Banking 银行；银行家；银行业Bank for国际结算银行International ??Settlements(BIS)Bankruptcy 破产Base day 基准日Base rate 基准利率Basel Capital Accord 巴塞尔资本协议Basis Point (BP) 基点；点子一个基点等如一个百分点（%）的百分之一。

Best practice 最佳做法；典范做法Beta (Market beta) 贝他(系数)；市场风险指数Bid 出价；投标价；买盘指由买方报出表示愿意按此水平买入的一个价格。

常见会计术语中英文翻译

常见会计术语中英文翻译A股代码A-share stock codeA股简称A-share tickerA股上市地Place of A-share listingB股代码B-share stock codeB股简称B-share tickerB股上市地Place of B-share listing保单红利支出Policyholder dividend 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 (%) 地区的营业成本Operating cost of the region地区的营业成本比上年增减百分比Year-on- year increase or decrease in operating cost of the region (%)地区的营业收入Operating revenue of the region地区的营业收入比上年增减百分比Year-on- year increase or decrease in operating revenue of the region (%) 地区名称Name of region递延所得税负债Deferred income tax liabilities递延所得税资产Deferred income tax assets定期存款Term deposits独立账户负债Separate account liabilities独立账户资产Separate account assets短期借款Short-term borrowings对联营企业和合营企业的投资收益Share of profits in associates and joint ventures发放贷款和垫款Loans and advances to customers发行债券收到的现金Cash received from bond issue非流动负债Non-current liabilities非流动负债项non-current liabilities (Abstract)非流动资产Non-current assets非流动资产处置损失Losses from disposal of non-current assets非流动资产项non-current assets (Abstract)分保费收入Reinsurance premium income分保费用Expenses for reinsurance accepted分出保费Premiums ceded to reinsurers分配股利和利润或偿付利息支付的现金Cash paid for dividend and profit distribution or interest payment负债Liabilities负债和所有者权益Liabilities and owners' equity负债和所有者权益项liabilities and owners' equity (Abstract)负债项Liabilities (Abstract)工程物资Project materials工程物资减值准备本期计提额Project material depreciation reserves withdrawn during the period工程物资减值准备本期转回额Reversals of project material depreciation reserves during the period工程物资减值准备本期转销额Project material depreciation reserves written off during the period工程物资减值准备项Project material depreciation reserves (Abstract)工程物资减值准备增减变动项Increase / (Decrease) of Project material depreciation reserves (Abstract) 工程物资减值准备账面余额Book balance of project material depreciation reserves公允价值变动收益Income from changes in fair value购建固定资产和无形资产和其他长期资产支付的现金Cash paid for purchase and construction of fixed assets, intangible assets and other long-term assets购买商品和接受劳务支付的现金Cash paid for goods purchased and services received固定资产Fixed assets固定资产减值准备本期计提额Fixed assets depreciation reserves withdrawn during the period固定资产减值准备本期转回额Reversals of fixed assets depreciation reserves during the period固定资产减值准备本期转销额Fixed assets depreciation reserves written off during the period固定资产减值准备项Fixed assets depreciation reserves (Abstract)固定资产减值准备增减变动项Increase / (Decrease) of Fixed assets depreciation reserves (Abstract)固定资产减值准备账面余额Book balance of fixed assets depreciation reserves固定资产清理Disposal of fixed assets管理费用Administrative expenses归属于母公司所有者的净利润Owners' net profit attributable to parent归属于母公司所有者权益合计Total owners' equity attributable to parent贵金属Precious metal行业的毛利率Gross profit margin of the industry行业的毛利率比上年增减百分比Year-on- year increase or decrease in gross profit margin of the industry (%)行业的营业成本Operating cost of the industry行业的营业成本比上年增减百分比Year-on- year increase or decrease in operating cost of the industry (%)行业的营业收入Operating revenue of the industry行业的营业收入比上年增减百分比Year-on-year increase or decrease in operating revenue of the industry (%)行业名称Name of industry坏账准备本期计提额Bad debt reserves withdrawn during the period坏账准备本期转回额Reversals of bad debt reserves during the period坏账准备本期转销额Bad debt reserves written off during the period坏账准备项Bad debt reserves (Abstract)坏账准备增减变动项Increase / (Decrease) of Bad debt reserves (Abstract)坏账准备账面余额Book balance of bad debt reserves回购业务资金净增加额Net increase in repurchase business capital汇兑收益Foreign exchange gains汇率变动对现金及现金等价物的影响Foreign exchange rate fluctuation consequences on cash and cash equivalents货币资金Monetary capital基本每股收益Basic earnings per share交易席位费Membership fees交易性金融负债Held-for-trading financial liabilities交易性金融资产Held-for-trading financial assets结算备付金Balances with clearing companies经营活动产生的现金流量Cash flows from operating activities (Abstract)经营活动产生的现金流量净额Net cash flows from operating activities经营活动现金流出金额Cash outflows from operating activities经营活动现金流入金额Cash inflows from operating activities净利润Net profit可供出售金融资产Available-for-sale financial assets可供出售金融资产减值准备本期计提额Available-for-sale financial assets depreciation reserves withdrawn during the period可供出售金融资产减值准备本期转回额Reversals of available-for-sale financial assets depreciation reserves during the period 可供出售金融资产减值准备本期转销额Available-for-sale financial assets depreciation reserves written off during the period 可供出售金融资产减值准备项Available-for-sale financial assets depreciation reserves (Abstract)可供出售金融资产减值准备增减变动项Increase / (Decrease) of Available-for-sale financial assets depreciation reserves (Abstract)可供出售金融资产减值准备账面余额Book balance of available-for-sale financial assets depreciation reserves客户备付金Customer excess reserves客户存款和同业存放款项净增加额Net increase in customer bank deposits and due to banks and other financial institutions客户贷款及垫款净增加额Net increase in loans and advances to customers客户资金存款Customer deposits库存股Treasury stock库存股_对所有者的分配Treasury stock _ appropriations to owners库存股_股份支付计入所有者权益的金额Treasury stock _ amounts of share-based payments recognized in owners' equity库存股_会计政策变更Treasury stock _ accounting policy changes库存股_净利润Treasury stock _ net profit库存股_净利润和直接计入所有者权益的利得和损失_小计Treasury stock _ net profit and gains and losses recognized directly in owners' equity _ subtotal库存股_可供出售金融资产公允价值变动净额Treasury stock _ net increase and decrease of fair value of available-for-sale financial assets库存股_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Treasury stock _ net increase and decrease of fair value of available-for-sale financial assets _ amounts recognized in owners' equity库存股_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Treasury stock _ net increase and decrease of fair value of available-for-sale financial assets _ amounts transferred to gains and losses of the period库存股_利润分配Treasury stock _ profit appropriation库存股_利润分配_其他Treasury stock _ profit appropriation _ others库存股_前期差错更正Treasury stock _ corrections of prior period errors库存股_权益法下被投资单位其他所有者权益变动的影响Treasury stock _ consequences of other owners' equity changes in invested units under equity method库存股_所有者权益内部结转Treasury stock _ internal carry-forward of owners' equity库存股_所有者权益内部结转_其他Treasury stock _ internal carry-forward of owners' equity _ others库存股_所有者投入和减少资本Treasury stock _ capital paid in and reduced by owners库存股_所有者投入和减少资本_其他Treasury stock _ capital paid in and reduced by owners _ others库存股_所有者投入资本Treasury stock _ capital paid in by owners库存股_提取一般风险准备Treasury stock _ appropriations to general risk provisions库存股_提取盈余公积Treasury stock _ appropriations to surplus reserves库存股_现金流量套期工具公允价值变动净额Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument库存股_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Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in initial recognition amounts of hedged items库存股_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Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in owners' equity库存股_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Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument _ amounts transferred to gains and losses of the period库存股_一般风险准备弥补亏损Treasury stock _ general risk provisions for making up losses库存股_盈余公积弥补亏损Treasury stock _ surplus reserves for making up losses库存股_盈余公积转增资本Treasury stock _ capitalized surplus reserves库存股_与计入所有者权益项目相关的所得税影响Treasury stock _ income tax consequences concerning items recognized in owners' equity库存股_增减变动金额Treasury stock _ increases and decreases库存股_直接计入所有者权益的利得和损失Treasury stock _ gains and losses recognized directly in owners' equity库存股_直接计入所有者权益的利得和损失_其他Treasury stock _ gains and losses recognized directly in owners' equity _ others 库存股_资本公积转增资本Treasury stock _ capitalized capital reserves库存股项Treasury stock (Abstract)利润表项income statement (Abstract)利润总额Total profit利息净收入Net interest income利息收入Interest income利息支出Interest expenses流动负债Current liabilities流动负债项current liabilities (Abstract)流动资产Current assets流动资产项current assets (Abstract)买入返售金融资产Financial assets purchased under agreements to resell卖出回购金融资产款Assets sold under agreements to repurchase每股收益项Earnings per share (Abstract)赔付支出Claims paid赔付支出净额Net claims paid其他非流动负债Other non-current liabilities其他非流动资产Other non-current assets其他负债Other liabilities其他流动负债Other current liabilities其他流动资产Other current assets其他业务成本Other operating cost其他业务收入Other operating income其他应付款Other payables其他应收款Other receivables其他资产Other assets其他资产减值准备本期计提额Other assets depreciation reserves withdrawn during the period其他资产减值准备本期转回额Reversals of other assets depreciation reserves during the period其他资产减值准备本期转销额Other assets depreciation reserves written off during the period其他资产减值准备项Other assets depreciation reserves (Abstract)其他资产减值准备增减变动项Increase / (Decrease) of Other assets depreciation reserves (Abstract) 其他资产减值准备账面余额Book balance of other assets depreciation reserves取得借款收到的现金Borrowings received取得投资收益收到的现金Investment income received取得子公司及其他营业单位支付的现金净额Net cash paid for acquisition of subsidiaries and other business units 商誉Goodwill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 recognizedin 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 hedginginstrument _ 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。

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精品文档 . 《证券投资学》英文词汇实物资产real assets 金融资产financial assets 资产负债表balance sheet 现金流量表statement of cash flows 损益表income statement 会计收入accounting earnings 帐面价值book value 流动比率current ratio 速动比率quick ratio 酸性测试比率acid test ratio 资产周转率asset turnover (ATO) 应收帐款平均收款期或应收天数average collection period or day’s receivvables 积极管理active management 积极型资产组合active portfolio 美式期权、欧式期权American depository \ European depository 看涨期权call option 看跌期权put option 套利arbitrage 套利定价理论arbitrage pricing theory 资产配置决策asset allocation decision 资本配置决策capital allocation decision 银行贴现收益率bank discount yield 银行承兑汇票banker’s acceptance 基差basis 基差风险basis risk 二叉树模型binomial model 布莱克舒尔斯顶界公式Black-Scholes formula 大宗交易block transactions 普通股common stock 优先股preferred stock 债券bond 面值par value 公司债券corporate bonds 可赎回债券callable bond 可卖回债券put bond 可转换债券convertible bond 信用债券或无担保债券debenture or unsecured bond 现金/债券选择cash \ bond selection 经纪人市场brokered market 佣金经纪人commission broker 牛市、熊市bullish \ bearish 经济周期business cycle 精品文档 . 赎回保护期call protection 资本利得capital gains 资本市场capital market 资本市场线capital market line (CML) 现金交割cash delivery 现金等价物cash equivalents 清算所clearinghouse 交易所exchanges 股票交易所stock exchanges 场外交易市场over-the-counter market 抵押品collateral 有担保的抵押债务collateralized mortgage obligation 封闭型（共同）基金closed-end (mutual) fund 整个资产组合complete portfolio 固定增长模型constant growth model 或有债权contingent claim 交叉持股cross holdings 经常项目current account 衍生资产derivative asset 衍生证券derivative security 红利折现模型discounted dividend model (DDM) 红利支付率dividend payout ratio 可分散风险diversifiable risk 分散化diversification 有效分散化efficient diversification 道氏理论Dow theory 久期duration 有效率边界efficient frontier

欧洲美元Eurodollars 超额收益excess return 名义利率nominal interest rate 真实利率real interest rate 实际复利realized compound yield 汇率exchange rate 汇率风险exchange rate risk (利率的)预期假定expectations hypothesis (of interest rates) 预期收益expected return 面值face value 因素模型factor model 金融资产financial assets 金融中介financial intermediary 财政政策fiscal policy 固定收益证券fixed-income security 精品文档 . 浮动利率债券floating-rate bond 外汇市场foreign exchange market 外汇互换foreign exchange swap 利率互换interest rate swap 远期合约forward contract 远期利率forward interest rate 期货合约futures contract 期货期权futures option 期货价格futures price 基本面分析fundamental analysis 套期保值hedging 持有期收益holding-period return 指数模型index model 指数期权index option 通货膨胀inflation 首次公开发行initial public offering 内部信息inside information 内幕交易insider trading 清偿价值liquidation value (企业的)内在价值intrinsic value（of a firm）期权的内在价值intrinsic value of an option 投资银行investment bankers 投资级债券investment-grade bond 垃圾债券junk bond 投资组合investment portfolio 一价定律law of one price 流动性liquidity 流动偏好理论liquidity preference theory 流动性溢价liquidity premium 市场或系统风险market or systematic risk 非系统风险nonsystematic risk 交易所的会员或席位membership or seat on a exchange 最小方差边界minimum-variance frontier 最小方差资产组合minimum-variance portfolio 最优风险资产组合optimal risky portfolio 现代资产组合理论modern portfolio theory (MPT) 资产组合管理portfolio management 货币政策monetary policy 货币市场money market 抵押担保证券mortgage-backed security 转手证券pass-through security 单因素模型single-factor model 单指数模型single-index model 多因素CAPM模型multifactor CAPM 精品文档 . 共同基金mutual fund 开放型基金open-end fund 纳斯达克Nasdaq 消极投资策略passive investment strategy 消极管理passive management 消极型资产组合passive portfolio 消极策略passive strategy 波峰peak 市盈率price-earnings ratio 市盈率效应P/E effect 公司利润再投资率plowback ratio 溢价premium 原生证券primitive security 衍生证券derivative security 一级市场primary market 二级市场secondary market 本金principal 利润率profit margin 公开发行public offering 私募private placement 随机漫步random walk 资产收益率return on assets (ROA) 股本收益率return on equity (ROE) 销售收益率return on sales (ROS) 风险套利risk arbitrage 风险厌恶risk-averse 风险中性risk-neutral 风险偏好者risk lover 无风险资产risk-free asset 无风险收益率risk-free rate 风险溢价risk premium 风险资产risk asset 证券化securitization 证券分析security analysis 证券市场线security market line 证券选择security selection 有效市场假定efficient market hypothesis 强有效市场假定strong-form EMH 半强有效市场假定semistrong-form EMH 弱有效市场假定weak- form EMH 资产分割separation property 短期利率short interest rate 空头头寸short position 套期hedge