盐城方言骂人的话:会计科目及常用词中英文对照

中国会计制度科目英文对照表

The Chinese-English Check List for Items of China System of Accounting　

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现金 Cash in hand

　　银行存款 Cash in bank

　　其他货币资金-外埠存款Other monetary assets - cash in other cities

　　其他货币资金-银行本票 Other monetary assets - cashier‘s check

　　其他货币资金-银行汇票 Other monetary assets - bank draft

　　其他货币资金-信用卡 Other monetary assets - credit cards

　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit

　　其他货币资金-存出投资款 Other monetary assets - cash for investment

　　短期投资-股票投资 Investments - Short term - stocks

　　短期投资-债券投资 Investments - Short term - bonds

　　短期投资-基金投资 Investments - Short term - funds

　　短期投资-其他投资 Investments - Short term - others

　　短期投资跌价准备 Provision for short-term investment

　　长期股权投资-股票投资 Long term equity investment - stocks

　　长期股权投资-其他股权投资 Long term equity investment - others

　　长期债券投资-债券投资 Long term securities investment - bonds

　　长期债券投资-其他债权投资 Long term securities investment - others

　　长期投资减值准备 Provision for long-term investment

　　应收票据 Notes receivable

　　应收股利 Dividends receivable

　　应收利息 Interest receivable

　　应收帐款 Trade debtors

　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors

　　预付帐款 Prepayment

　　应收补贴款 Allowance receivable

　　其他应收款 Other debtors

　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors

　　其他流动资产 Other current assets

　　物资采购 Purchase

　　原材料 Raw materials

　　包装物 Packing materials

　　低值易耗品 Low value consumables

　　材料成本差异 Material cost difference

　　自制半成品 Self-manufactured goods

　　库存商品 Finished goods

　　商品进销差价 Difference between purchase & sales of commodities

　　委托加工物资 Consigned processing material

　　委托代销商品 Consignment-out

　　受托代销商品 Consignment-in

　　分期收款发出商品 Goods on instalment sales

　　存货跌价准备 Provision for obsolete stocks

　　待摊费用 Prepaid expenses

　　待处理流动资产损益 Unsettled G/L on current assets

　　待处理固定资产损益 Unsettled G/L on fixed assets

　　委托贷款-本金 Consignment loan - principle

　　委托贷款-利息 Consignment loan - interest

　　委托贷款-减值准备 Consignment loan - provision

　　固定资产-房屋建筑物 Fixed assets - Buildings

　　固定资产-机器设备 Fixed assets - Plant and machinery

　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures

　　固定资产-运输设备 Fixed assets - Automobiles

　　累计折旧 Accumulated depreciation

　　固定资产减值准备 Impairment of fixed assets

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工程物资-专用材料 Project material - specific materials

　　工程物资-专用设备 Project material - specific equipment

　　工程物资-预付大型设备款 Project material - prepaid for equipment

　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production

　　在建工程 Construction in progress

　　在建工程减值准备 Impairment of construction in progress

　　固定资产清理 Disposal of fixed assets

　　无形资产-专利权 Intangible assets - patent

　　无形资产-非专利技术 Intangible assets - industrial property and know-how

　　无形资产-商标权 Intangible assets - trademark rights

　　无形资产-土地使用权 Intangible assets - land use rights

　　无形资产-商誉 Intangible assets - goodwill

　　无形资产减值准备 Impairment of intangible assets

　　长期待摊费用 Deferred assets

　　未确认融资费用 Unrecognized finance fees

　　其他长期资产 Other long term assets

　　递延税款借项 Deferred assets debits

　　应付票据 Notes payable

　　应付帐款 Trade creditors

　　预收帐款 Advance from customers

　　代销商品款 Consignment-in payables

　　其他应交款 Other payable to government

　　其他应付款 Other creditors

　　应付股利 Proposed dividends

　　待转资产价值 Donated assets

　　预计负债 Accrued liabilities

　　应付短期债券 Short-term debentures payable

　　其他流动负债 Other current liabilities

　　预提费用 Accrued expenses

　　应付工资 Payroll payable

　　应付福利费 Welfare payable

　　短期借款-抵押借款 Bank loans - Short term - pledged

　　短期借款-信用借款 Bank loans - Short term - credit

　　短期借款-担保借款 Bank loans - Short term - guaranteed

　　一年内到期长期借款 Long term loans due within one year

　　一年内到期长期应付款 Long term payable due within one year

　　长期借款 Bank loans - Long term

　　应付债券-债券面值 Bond payable - Par value

　　应付债券-债券溢价 Bond payable - Excess

　　应付债券-债券折价 Bond payable - Discount

　　应付债券-应计利息 Bond payable - Accrued interest

　　长期应付款 Long term payable

　　专项应付款 Specific payable

　　其他长期负债 Other long term liabilities

　　应交税金-所得税 Tax payable - income tax

　　应交税金-增值税 Tax payable - VAT

　　应交税金-营业税 Tax payable - business tax

　　应交税金-消费税 Tax payable - consumable tax

　　应交税金-其他 Tax payable - others

　　递延税款贷项 Deferred taxation credit

　　股本 Share capital

　　已归还投资 Investment returned

利润分配-其他转入 Profit appropriation - other transfer in

　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve

　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve

　　利润分配-提取储备基金 Profit appropriation - reserve fund

　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund

　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund

　　利润分配-利润归还投资 Profit appropriation - return investment by profit

　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends

　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve

　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends

　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares

　　期初未分配利润 Retained earnings, beginning of the year

　　资本公积-股本溢价 Capital surplus - share premium

　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve

　　资本公积-接受现金捐赠 Capital surplus - cash donation

　　资本公积-股权投资准备 Capital surplus - investment reserve

　　资本公积-拨款转入 Capital surplus - subsidiary

　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation

　　资本公积-其他 Capital surplus - others

　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve

　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve

　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve

　　盈余公积-储备基金 Surplus reserve - reserve fund

　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund

　　盈余公积-利润归还投资 Surplus reserve - return investment by investment

　　主营业务收入 Sales

　　主营业务成本 Cost of sales

　　主营业务税金及附加 Sales tax

　　营业费用 Operating expenses

　　管理费用 General and administrative expenses

　　财务费用 Financial expenses

　　投资收益 Investment income

　　其他业务收入 Other operating income

　　营业外收入 Non-operating income

　　补贴收入 Subsidy income

　　其他业务支出 Other operating expenses

　　营业外支出 Non-operating expenses

     所得税　Income tax

际会计常用术语中英翻译

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Accounting system 会计系统

American Accounting Association 美国会计协会

American Institute of CPAs 美国注册会计师协会

Audit 审计

Balance sheet 资产负债表

Bookkeepking 簿记

Cash flow prospects 现金流量预测

Certificate in Internal Auditing 内部审计证书

Certificate in Management Accounting 管理会计证书

Certificate Public Accountant注册会计师

Cost accounting 成本会计

External users 外部使用者

Financial accounting 财务会计

Financial Accounting Standards Board 财务会计准则委员会

Financial forecast 财务预测

Generally accepted accounting principles 公认会计原则

General-purpose information 通用目的信息

Government Accounting Office 政府会计办公室

Income statement 损益表

Institute of Internal Auditors 内部审计师协会

Institute of Management Accountants 管理会计师协会

Integrity 整合性

Internal auditing 内部审计

Internal control structure 内部控制结构

Internal Revenue Service 国内收入署

Internal users 内部使用者

Management accounting 管理会计

Return of investment 投资回报

Return on investment 投资报酬

Securities and Exchange Commission 证券交易委员会

Statement of cash flow 现金流量表

Statement of financial position 财务状况表

Tax accounting 税务会计

Accounting equation 会计等式

Articulation 勾稽关系

Assets 资产

Business entity 企业个体

Capital stock 股本

Corporation 公司

Cost principle 成本原则

Creditor 债权人

Deflation 通货紧缩

Disclosure 批露

Expenses 费用

Financial statement 财务报表

Financial activities 筹资活动

Going-concern assumption 持续经营假设

Inflation 通货膨涨

Investing activities 投资活动

Liabilities 负债

Negative cash flow 负现金流量

Operating activities 经营活动

Owner's equity 所有者权益

Partnership 合伙企业

Positive cash flow 正现金流量

Retained earning 留存利润

Revenue 收入

Sole proprietorship 独资企业

Solvency 清偿能力

Stable-dollar assumption 稳定货币假设

Stockholders 股东

Stockholders' equity 股东权益

Window dressing 门面粉饰

Account 帐户

会计&财务术语的中英对照

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a payment or serious payments 一次或多次付款

abatement 扣减

absolute and unconditional payments 绝对和无条件付款

accelerated payment 加速支付

acceptance date 接受日

acceptance 接受

accession 加入

accessories 附属设备

accountability 承担责任的程度

accounting benefits 会计利益

accounting period 会计期间

accounting policies 会计政策

accounting principle 会计准则

accounting treatment 会计处理

accounts receivables 应收账款

accounts 账项

accredited investors 经备案的投资人

accumulated allowance 累计准备金

acknowledgement requirement 对承认的要求

acquisition of assets 资产的取得

acquisitions 兼并

Act on Product Liability （德国）生产责任法

action 诉讼

actual ownership 事实上的所有权

additional filings 补充备案

additional margin 附加利差

additional risk附加风险

additions （设备的）附件

adjusted tax basis 已调整税基

adjustment of yield 对收益的调整

administrative fee管理费

Administrative Law（美国）行政法

advance notice 事先通知

advance 放款

adverse tax consequences 不利的税收后果

advertising 做广告

affiliated group 联合团体

affiliate 附属机构

African Leasing Association 非洲租赁协会

after-tax rate 税后利率

aggregate rents 合计租金

aggregate risk 合计风险

agreement concerning rights of explore natural resources 涉及自然资源开发权的协议

agreement 协议

aircraft registry 飞机登记

airframe （飞机的）机身

airports 机场

airworthiness directives （飞机的）适航指令

alliances 联盟

allocation of finance income 财务收益分配

allowance for losses on receivables 应收款损失备抵金

alternative uses 改换用途地使用

amenability to foreign investment 外国投资的易受控制程度

amendment 修改

American Law Institute 美国法学会

amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销

amortization schedule 摊销进度表

amortize 摊销

amount of recourse 求偿金额

amount of usage 使用量

AMT (Alternative Minimum Tax) （美国）可替代最低税

analogous to类推为

annual budget appropriation 年度预算拨款

appendix （契约性文件的）附件

applicable law 适用法律

applicable securities laws适用的证券法律

applicable tax life 适用的应纳税寿命

appraisal 评估

appraisers 评估人员

appreciation 溢价

appropriation provisions 拨款条例

appropriation 侵占

approval authority 核准权

approval 核准

approximation近似

arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值

arbitration 仲裁

arm''s length transaction 公平交易

arrangement 安排

arrest 扣留

Article 2A 美国统一商法典关于法定融资租赁的条款

articles of incorporation 公司章程

AsiaLeaae 亚洲租赁协会

assess 评估

asset manager 设备经理

asset risk insurance 资产风险保险

asset securitization 资产证券化

asset specificity 资产特点

asset tracking 资产跟踪

asset-backed financing 资产支持型融资

asset-based lessor 立足于资产的出租人

asset-oriented lessor (经营租赁中的)资产导向型出租人

asset 资产

assignee 受让人

assignment 让与

association 社团

at the expiry 期限届满时

ATT (automatic transfer of title) 所有权自动转移

attachments 附着物

attributes 属性

auction sale 拍卖

audits 审计

authenticate 认证

authentication 证实

authority 当局

authorize 认可

availability of fixed rate medium-term financing 固定利率中期融资可得到的程度

available-for-sale securities 正供出售证券

average life 平均寿命

average managed net financed assets 所管理的已筹资金资产净额平均值

aviation authority 民航当局

backed-up servicer 替补服务者

backhoe反铲装载机

balance sheet date 资产负债表日

bandwidth 带宽

bank affiliates 银行的下属机构

bank quote 银行报价

bankruptcy cost 破产成本

bankruptcy court 破产法院

bankruptcy law 破产法

bankruptcy proceedings 破产程序

bankruptcy 破产

bareboat charterer 光船承租人

bargain renewal option廉价续租任择权

basic earnings per share每股基本收益

basic rent基本租金（各期应付的租金）

beneficiaries受益人

big-ticket items大额项目

bill and collect开票和收款

binding agreement有约束力的协议

blind vendor discount卖主暗扣

bluebook蓝皮书（美国二手市场设备价格手册）

book income账面收入

book loses账面亏损

borrower借款人

BPO(bargain purchase option)廉价购买任择权

bridge facility桥式融通

bridge桥梁

broker fee经纪人费

brokers经纪人

build-to-suit leases（租赁物由承租人）承建或承造的租赁协议

bulldozer推土机

bundled additional services捆绑（在一起的）附加服务

bundling捆绑（服务）

business acquisition业务收购

business and occupation tax营业及开业许可税

business generation业务开发

business trust商业信托

        by(e)-laws细则

Depreciation of fixed assets  固定资产折旧
Amortisation on intangible assets and deferred assets  无形资产、递延资产摊销 
Research and development expenses 研究开发费用 
Net interest expense  利息净支出 
Exchange net loss  汇兑净损失 
Rental net expense  租金净支出 
Head office administrative expense  上缴总机构管理费 
Entertainment expenses  业务招待费 
Taxation expense  税金
Loss on bad debts  坏账损失 
Additional bad debts provision for prior year  增提的坏账准备金 
Net loss due to inventory shortage, spoilage and obsolescence  资产盘亏、毁损和报废净损失
Net loss in investment transfer  投资转让净损失
National insurance payment  社会保险缴款
Workers insurance expense  劳动保护费 
Advertising expenditure 广告支出 
Donations Contributed  捐赠支出 
Auditing, consulting and litigation expenses 审计、咨询、诉讼费
Travelling expenses  差旅费
Conference expenses  会议费
Transportation, packing, handling and insurance exhibition expense on sales 运输、装卸、包装、保险展览等销售费用
Bankruptcy compensation cost  矿产资源补偿费 
Other deductible expense items  其他扣除费用项目
Taxable income calculation  应纳税所得额的计算
Income before tax adjustment  纳税调整前所得 
Plus: Adjustment for additional tax payment  加：纳税调整增加额 
Including salary bonus tax adjustment
Adjustment to tax payment for employee benefits , employee labor union dues, employee education expense. 其中：工资薪金纳税调整额职工福利费、职工工会经费和职工教育经费的纳税调整额 
Interest expense tax payment adjustment amount  利息支出纳税调整额 
Entertainment expenses tax adjustment amount  业务招待费纳税调整额
Advertising expenditure tax payment adjustment amount 广告支出纳税调整额 
Tax adjustment for contribution expenditure  赞助支出纳税调整额 
Donations Contributed Tax Adjustment  捐赠支出纳税调整额 
Tax adjustment for depreciation and amortisation expenditure 折旧、摊销支出纳税调整额
Loss on bad debts tax payment adjustment amount  坏账损失纳税调整额
Provision for bad debts tax payment adjustment amount 坏账准备纳税调整额 
Penalties paid for late late tax payment  罚款、罚金或滞纳金 
Inventory revaluation reserve  存货跌价准备 
Short term investments depreciation reserve  短期投资跌价准备 
Long term investments depreciation reserve 长期投资减值准备 
Plus other taxable items adjustment  其他纳税调整增加项目
Less: Deduction for tax adjustment 减：纳税调整减少额
Including research and development expenses  其中：研究开发费用附加扣除额 
Other tax deductible items  其他纳税调整减少项目
After tax adjusted income  纳税调整后所得
Less: Prior year deficiency  减：弥补以前年度亏损
Less: tax-exempt income 减：免税所得 
Including government loan interest income  其中：国债利息所得 
Tax free income subsidy  免税的补贴收入
Tax free investment income  免于补税的投资收益
Tax free technology transfer income  免税的技术转让收益 
Other tax free income  其他免税所得 
Taxable Income 应纳税所得额 
Applicable tax rate  适用税率
Income tax payable  应缴所得税额
Less: amount overpaid at beginning of period  减：期初多缴所得税额 
Prepaid income tax  已预缴的所得税额 
Tax allowance for domestic investment  应补税的境内投资收益的抵免税额 
Tax allowance for foreign investment 应补税的境外投资收益的抵免税额 
Approved income tax reduction 经批准减免的所得税额 
Taxpayer's representative's seal 纳税人代表签章
Taxpayer's unit's seal 纳税人单位公章
Date  日期 
Agent's company seal 代理申报中介机构签章
Responsible person  经办人
Registered number of responsible person  经办人执业证件号码 
Completed by tax authority  以下由税务机关填写
Date return receive  受理申报日期
Person approving  审核人 
Date of approval  审核日期 
Tax Authority's Seal  受理申报税务机关公章 
Excise tax, tax return  营业税纳税申报表 
Date of filing  填表日期 
Taxpayer's registration number  纳税人识别号
Renminbi (yuan,jiao,fen)  元（列至角分） 
Taxpayer's Name  纳税人名称 
Taxation period  税款所属时间 
Tax Items  税目 
Operating items  经营项目
Turnover  营业额 
Total Income  全部收入 
Tax exempt items  不征税项目
Abatement item 减除项目 
Tax reduced items 减免税项目 
Turnover tax payable  应税营业额 
Current Period  本期 
Tax amount payable  应纳税额 
Less tax paid  减免税额
If this return is filled by tax payer, the following should be completed by that tax payer. 如纳税人填报，由纳税人填写以下各栏
General Accountant (seal)  会计主管（签章）
Tax payer (seal)  纳税人（公章）
If this return is filled by an authorized agent, following should be completed by that agent. 如委托代理人填报，由代理人填写以下各栏
Agent's Name  代理人名称 
Address  地址 
Agent's seal  代理人（公章） 
Completed by tax authority  以下由税务机关填写 
Received by tax authority  收到申报表日期 
Received by  接收人 
Tax return for stamp tax  印花税纳税申报表 
Taxpayer's registration number  纳税人识别号 
Taxpayer's Name  纳税人名称 
Taxation period  税款所属时间 
Tax payment receipt  应税凭证名称 
Number of units 件数 
Applicable tax rate  适用税率 
Amount tax paid  已纳税额
Stamp purchases information  购花贴情况 
Stamps on hand at beginning of period  上期结存
Current period purchases  本期购进 
Current period use  本期贴花 
Current Period balance  本期结存
If this return if filled by a tax payer, the following should be completed by that tax payer.
　 如纳税人填报，由纳税人填写以下各栏
General Accountant (seal) 会计主管（签章）
Tax payer (seal)  纳税人（公章）
If this return is filled by an authorized
agent .the following should be completed by that agent
　 如委托代理人填报，由代理人填写以下各栏
Agent's Name 代理人名称 
Agent's address  代理人地址 
Agent's seal  代理人（公章）
Completed by tax authority  以下由税务机关填写
Received by tax authority  收到申报表日期 
Annual Income Tax return for Foreign Companies 外商投资企业和外国企业年度所得税申报表 
Tax year 纳税年度
This return is designed in accordance with the provisions of Article of 16 and Detailed rules and Regulations of Article 95 of FOREIGN INVESTMENT BUSINESS INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The company should fill the return and turn it over to the local tax authorities within four months of fiscal year end. The financial accounts certificate public accounts (China) audits report and related explanation should be attached.  根据《中华人民共和国外商投资企业和外国企业所得税法》第十六条及其实施细则第九十五条的规定，特制定本表，你企业应当纳税年度终了后4个月内如实填写本表，报送当地税务机关，并附送财务会计报表、中国注册会计师查账报告及有关的说明材料。 
Zip code (postcode) 邮政编码
Industry type  行业
Date trading commenced  开始生产、经营日期 
Profit making year  开始获利年度 
Bank account  银行账号 
Net revenue 收入净额 
Deduction 扣除额 
Taxable income calculation  应纳税所得额的计算
Approved taxable income calculation  核定应纳税所得额的计算 
Company income tax payable calculation  应纳企业所得税额的计算
Local income tax payable calculation  应纳地方所得税额的计算 
Items  项目
Net amount of current year merchandise sales or business income 本年销售（销货）或营业收入净额 
Current year operating expense (for merchandise sales or business income) 本年销售（销货）或营业成本 
Current year finance, administration and overhead expenses relating to merchandise sales or business  本年度销售（销货）或营业费用、财务费用及管理费用
Current year tax expense relating to merchandise sales or business operations  本年度销售（销货）或营业税金 
Deduction total 扣除额合计
Including entertainment expenses  其中：交际应酬费 
Salary and welfare fund expense  工资、福利费
Rental expense  租金支出
Royalty  特许权使用费 
Interest expense  利息支出 
Depreciation expense 折旧费 
Current year profit (or loss) from merchandise sales or business  本年销售（销货）或营业利润(亏损)额
Other business profit (or loss) amount in current year  本年其他业务利润（亏损）额
Net amount of current year non-operating income and expense  本年营业外收支净额
Taxable Income  应纳税所得额 
Current year total income  本年收入总额
Taxable Income  应纳税所得额 
Tax rate %  税率% 
Company income tax payable  应纳企业所得税额
Less amount of company tax paid 减免企业所得税额
Local income tax payable  应纳地方所得税额
Less amount of local tax paid 减免地方所得税额
Prepaid tax for year 全年预缴税额 
Foreign tax credits  外国税额扣除
Amount shown in account books  账载金额 
Explanatory comment  备注 
Authorized agent  授权代理人
If you have entrusted a agent. Please fill in the following. To deal with all tax issues, we now authorize _____ (address) to be agent of our company, and any correspondence related to statement is considered reasonable to be sent to this agent.  如果你已委托代理申报人，请填写下列 资料。为代理一切税务事宜现授权______（地址）为本企业的代理申报人，任何与本申报表有关的来往文件都可寄与此人。 
Authorized signature 授权人签字 
Statement  声明：
I declare that this return is filled out in accordance with FOREIGN INVESTMENT BUSINESS INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. I believe that this return is true ,correct and complete. 我声明：此纳税申报表是根据 《中华人民共和国外商投资企业和外国企业所得税法》规定填报的，我确信它是真实的、可靠的、完整的。
Person making statement  声明人 
General Accountant (signature)  会计主管人签字
Agent's signature  代理申报人签字 
Company seal 企业盖章 
Date received by tax authority  收到日期
Date of approval  审核日期 
Approved Memo  审核记录
Seal of tax authority  主管税务机关盖章 
Signature of tax officer in charge 主管税务官员签字< p="">