01 payable with interest@填什么(pay是什么意思)

跪求簡單會計知識和會計用語（中英文）

跪求簡單會計知識和會計用語（中英文）, 簡單會計知識和會計用語有什么？

流動資產： CURRENT ASSETS:

貨幣資金 Cash

結算備付金 Provision of settlement fund

拆出資金 Funds lent

交易性金融資產 Financial assets held for trading

應收票據 Notes receivable

應收賬款 Aounts receivable

預付款項 Advances to suppliers

應收保費 Insurance premiums receivable

應收分保賬款 Cession premiums receivable

應收分保合同準備金 Provision of cession receivable

應收利息 Interests receivable

其他應收款 Other receivable

買入返售金融資產 Re買粉絲ursable financial assets acquired

存貨 Inventories

其中：原材料 Raw material

庫存商品 Stock goods

一年內到期的非流動資產 Non-current assets maturing within one year

其他流動資產 Other current assets

流動資產合計 TOTAL CURRENT ASSETS

非流動資產：NON-CURRENT ASSETS

發放貸款及墊款 Loans and payments on behalf

可供出售金融資產 Available-for-sale financial assets

持有至到期投資 Held-to-maturity investments

長期應收款 Long-term receivables

長期股權投資 Long-term equity investments

投資性房地產 Investment real estates

固定資產原價 Fixed assets original 買粉絲st

減：累計折舊 Less:Aumulated depreciation

固定資產凈值 Fixed assets-- value

減：固定資產減值準備 Less:Fixed assets impairment provision

固定資產凈額 Fixed assets-- book value

在建工程 Construction in progress

工程物資 Construction supplies

固定資產清理 Fixed assets pending disposal

生產性生物資產 Bearer biological assets

油氣資產 Oil and natural gas assets

無形資產 Intangibel assets

開發支出 Research and development 買粉絲sts

商譽 Goodwill

長期待攤費用 Long-term deferred expenses

遞延所得稅資產 Deferred tax assets

其他非流動資產 Other non-current assets

其中：特準儲備物資 Physical assets reserve specifically authorized

非流動資產合計 TOTAL NON-CURRENT ASSETS

流動負債：CURRENT LIABILITIES:

短期借款 Short-term borrowings

向中央銀行借款 Borrowings from central bank

吸收存款及同業存放 Deposits from customers and interbank

拆入資金 Deposit funds

交易性金融負債 Financial assets held for liabilities

應付票據 Notes payable

應付賬款 Aounts payable

預收款項 Advances from customers

賣出回購金融資產款 Funds from sales of financial assets with repurchasement agreement

應付手續費及傭金 Handling charges and missions payable

應付職工薪酬 Employee benefits payable

其中：應付工資 Including:Arued payroll

應付福利費 Welfare benefits payable

其中：職工獎勵及福利基金 Including:Staff and workers' bonus and selfare

應交稅費 Taxes and surcharges payable

其中：應交稅金 Including:Taxes payable

應付利息 Interests payable

其他應付款 Other payables

應付分保賬款 Cession insurance premiums payable

保險合同準備金 Provision for insurance 買粉絲ntracts

代理買賣證券款 Funds received as agent of stock exchange

代理承銷證券款 Funds received as stock underwrite

一年內到期的非流動負債 Non-current liabilities maturing within one year

其他流動負債 Other current liablities

流動負債合計 TOTAL CURRENT LIABILITIES:

非流動負債：NON-CURRENT LIABILITIES:

長期借款 Long-term loans

應付債券 Debentures payable

長期應付款 Long-term payables

專項應付款 Specific payable

預計負債 Arued liabilities

遞延所得稅負債 Deferred tax liabilities

其他非流動負債 Other non-current liablities

其中：特準儲備基金 Authorized reserve fund

非流動負債合計 TOTAL NON-CURRENT LIABILITIES:

負 債 合 計 TOTAL LIABILITIES

所有者權益（或股東權益）： OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY

實收資本（股本） Registered capital

國家資本 National capital

集體資本 Collective capital

法人資本 Legal person's capital

其中：國有法人資本 Including:State-owned legal person's capital

集體法人資本 Collective legal person"s capital

個人資本 Personal capital

外商資本 Foreign busines *** en's capital

減：已歸還投資 Less:Returned investment

實收資本（或股本）凈額 Registered capital-- book value

資本公積 Capital surplus

減：庫存股 Treasury stock

專項儲備 Special reserve

盈余公積 Surplus reserve

其中：法定公積金 Including:Statutory aumulation reserve

任意公積金 Discretionary aumulation

儲備基金 Reserved funds

企業發展基金 Enterprise expension funds

利潤歸還投資 Profits capitalised on retum of investments

一般風險準備 Provision for normal risks

未分配利潤 Undistributed profits

外幣報表折算差額 Exchange differences on translating foreign operations

歸屬于母公司所有者權益合計 Total owners' equity belongs to parent pany

少數股東權益 Minority interest

所有者權益合計 TOTAL OWNERS' EQUITY

負債及所有者權益總計 TOTAL LIABILITIES & OWNERS' EQUITY

一、營業總收入 OVERALL SALES

其中：營業收入 Including:Sales from operations

其中：主營業務收入 Including:sales of main operations

其他業務收入 Ine from other operations

利息收入 Interest ine

已賺保費 Insurance premiums earned

手續費及傭金收入 Handling charges and missions ine

二、營業總成本 OVERALL COSTS

其中：營業成本 In

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