会计英语

更新时间:2023-05-09 07:37:44 阅读: 评论:0

 ordering cost    订货成本
  sunk costs    沉没成本
  variable costs    变动成本
  current asts    流动资产
  current account balance sheet    流动资产负债表
  current account deposits    活期帐户存款
  current ast loss in suspen    待处理流动资产损失
  current debt ratio    流动负债比率
  current fund employed per 100 Yuan of sales revenue    每百元销售收入占用流动资金
  current fund employment rate    流动资金占有率
  current fund loan    流动资金借款
  current fund turnover days    流动资金周转天数
  current intangibles    无形流动资产
  current liability    流动负债
  current maturity of long term debt    本年内到期的长期负债
  current-noncurrent method    对国外业务按现行汇率折合算法
  current ratio    流动比率
  current surplus    本期盈余
  current tangible asts    有形流动资产
  current term net loss    本期净损失
  current term net profit or loss    本期净损益
  current asts    流动资产
  current account balance sheet    流动资产负债表
  current account deposits    活期帐户存款
  current ast loss in suspen    待处理流动资产损失
  current debt ratio    流动负债比率
  current fund employed per 100 Yuan of sales revenue    每百元销售收入占用流动资金
  current fund employment rate    流动资金占有率
  current fund loan    流动资金借款
  current fund turnover days    流动资金周转天数
  current intangibles    无形流动资产
  current liability    流动负债
  current maturity of long term debt    本年内到期的长期负债
  current-noncurrent method    对国外业务按现行汇率折合算法
  current ratio    流动比率
  current surplus    本期盈余
  current tangible asts    有形流动资产
  current term net loss    本期净损失
  current term net profit or loss    本期净损益
  Earning    收益,收入,工资
  accumulated earnings    积累收益
  annual earnings    年收益
  earning asts    盈利资产
  earning capacity    盈利能力
  earning of capital    资本收益
  earnings after tax    税后收益
  earnings before interest and income tax EBIT    税前收益
  earnings per share EPS    每股平均收益
  earnings rate    收益率
  earnings ratio    收益率
  earnings target    收益目标
  gross earnings    毛利,毛收益
  real earnings    实际收益
  retained earnings    留存收益
  Fixed    固定的
  fixed asts accounting    固定资产核算
  fixed asts cost    固定资产成本
  fixed asts depreciation rate    固定资产折旧率
  fixed asts investment    固定资产投资
  fixed asts loss in suspen    待处理固定资产损失
  fixed asts ratio    固定资产比率
  fixed deposit    定期存款
  fixed exchange rate    固定汇率
  fixed mortgage    定期抵押,固定抵押
  fixed transfer price    固定转让价格
  investment in fixed asts    固定资产投资
  Floating    流动的
  floating asts    流动资产
  floating debt    短期债务,流动负债
  floating exchange rate    浮动汇率
  floating liability    流动负债
  floating rate of interest    浮动利率
  Flow    流动,流量
  flow of funds analysis    资金流转分析
  Income    收入,收益
  gross income    收入总额
  income account    收益帐户
  income approach to fair market value    求得市场公平价格的收益法
  income before tax    税前收入
  income from investments    投资收益
  income gap    收入差距
  income property    收益财产
  income statement    收益表
  income tax law    所得税法
  income tax return    所得税申报表
  income to net worth ratio    净值收益率
  Property    财产,所有权
  property account    财产帐户
  property accounting    财产会计
  property and asts    财产与资产
  property damage    财产损失
  property in land    土地所有权
property income    财产收入
acceptance 承兑
account 账户
accountant 会计员
accounting 会计
accounting system 会计制度
accounts payable 应付账款
accounts receivable 应收账款
accumulated profits 累积利益
adjusting entry 调整记录
adjustment 调整
administration expen 管理费用
advances 预付
advertising expen 广告费
agency 代理
agent 代理人
agreement 契约
allotments 分配数
allowance 津贴
amalgamation 合并
amortization 摊销
amortized cost 应摊成本
annuities 年金
applied cost 已分配成本
applied expen 已分配费用
applied manufacturing expen 己分配制造费用
apportioned charge 摊派费用
appreciation 涨价
article of association 公司章程
asssment 课税
asts 资产
attorney fee 律师费
audit 审计
auditor 审计员
average 平均数
average cost 平均成本
bad debt 坏账
balance 余额
balance sheet 资产负债表
bank account 银行账户
bank balance 银行结存
bank charge 银行手续费
bank deposit 银行存款
bank discount 银行贴现
bank draft 银行汇票
bank loan 银行借款
bank overdraft 银行透支
bankers acceptance 银行承兑
bankruptcy 破产
bearer 持票人
beneficiary 受益人
bequest 遗产
bill 票据
bill of exchange 汇票
bill of lading 提单
bills discounted 贴现票据
bills payable 应付票据
bills receivable 应收票据
board of directors 董事会
bonds 债券
bonus 红利
book value 账面价值
bookkeeper 簿记员
bookkeeping 簿记
branch office general ledger 支店往来账户
broker 经纪人
brought down 接前
brought forward 接上页
budget 预算
by-product 副产品
by-product sales 副产品销售
capital 股本
capital income 资本收益
capital outlay 资本支出
capital stock 股本
capital stock certificate 股票
carried down 移后
carried forward 移下页
cash 现金
cash account 现金账户
cash in bank 存银行现金
cash on delivery 交货收款
cash on hand 库存现金
cash payment 现金支付
cash purcha 现购
cash sale 现沽
cashier 出纳员
cashiers check 本票
certificate of deposit 存款单折
certificate of indebtedness 借据
certified check 保付支票
certified public accountant 会计师
charges 费用
charge for remittances 汇水手续费
charter 营业执照
chartered accountant 会计师
chattles 动产
check 支票
checkbook stub 支票存根
clod account 己结清账户
closing 结算
closing entries 结账纪录
closing stock 期末存货
closing the book 结账
columnar journal 多栏日记账
combination 联合
commission 佣金
commodity 商品
common stock 普通股
company 公司
compensation 赔偿
compound interest 复利
consignee 承销人
consignment 寄销
consignor 寄销人
consolidated balance sheet 合并资产负债表
consolidated profit and loss account 合并损益表
consolidation 合并
construction cost 营建成本
construction revenue 营建收入
contract 合同
control account 统制账户
copyright 版权
corporation 公司
cost 成本
cost accounting 成本会计
cost of labour 劳工成本
cost of production 生产成本
cost of manufacture 制造成本
cost of sales 销货成本
cost price 成本价格
credit 贷方
credit note 收款通知单
creditor 债权人
crosd check 横线支票
current account 往来活期账户
current ast 流动资产
current liability 流动负债
current profit and loss 本期损益
debit 借方
debt 债务
debtor 债务人
deed 契据
deferred asts 递延资产
deferred liabilities 递延负债
delivery 交货
delivery expen 送货费
delivery order 出货单
demand draft 即期汇票
demand note 即期票据
demurrage charge 延期费
deposit 存款
deposit slip 存款单
depreciation 折旧
direct cost 直接成本
direct labour 直接人工
director 董事
discount 折扣
discount on purcha 进货折扣
discount on sale 销货折扣
dishonoured check 退票
dissolution 解散
dividend 股利
dividend payable 应付股利
documentary bill 押汇汇票
documents 单据
double entry bookkeeping 复式簿记
draft 汇票
drawee 付款人
drawer 出票人
drawing 提款
duplicate 副本
duties and taxes 税捐
earnings 业务收益
endorr 背书人
entertainment 交际费
enterpri 企业
equipment 设备
estate 财产
estimated cost 估计成本
estimates 概算
exchange 兑换
exchange loss 兑换损失
expenditure 经费
expen 费用
extension 延期
face value 票面价值
factor 代理商
fair value 公平价值
financial statement 财务报表
financial year 财政年度
finished goods 制成品
finished parts 制成零件
fixed ast 固定资产
fixed cost 固定成本
fixed deposit 定期存款
fixed expen 固定费用
foreman 工头
franchi 专营权
freight 运费
funds 资金
furniture and fixture 家俬及器具
gain 利益
general expen 总务费用
general ledger 总分类账
goods 货物
goods in transit 在运货物
goodwill 商誉
government bonds 政府债券
gross profit 毛利
guarantee 保证
guarantor 保证人
idle time 停工时间
import duty 进口税
income 收入
income tax 所得税
income from joint venture 合营收益
income from sale of asts 出售资产收入
indirect cost 间接成本
indirect expen 间接费用
indirect labour 间接人工
indorment 背书
installment 分期付款
insurance 保险
intangible ast 无形资产
interest 利息
interest rate 利率
interest received 利息收入
inter office account 内部往来
intrinsic value 内在价值
inventory 存货
investment 投资
investment income 投资收益
invoice 发票
item 项目
job 工作
job cost 工程成本
joint venture 短期合伙
journal 日记账
labour 人工
labour cost 人工成本
land 土地
lea 租约
leahold 租约
ledger 分类账
legal expen 律师费
letter of credit 信用状
liability 负债
limited company 有限公司
limited liability 有限负债
limited partnership 有限合伙
liquidation 清盘
loan 借款
long term liability 长期负债
loss 损失
loss on exchange 兑换损失
machinery equipment 机器设备
manufacturing expen 制造费用
manufacturing cost 制造成本
market price 市价
materials 原村料
material requisition 领料单
medical fee 医药费
merchandi 商品
miscellaneous expen 杂项费用
mortgage 抵押
mortgagor 抵押人
mortgagee 承押人
movable property 动产
net amount 净额
net ast 资产净额
net income 净收入
net loss 净亏损
net profit 纯利
net value 净值
notes 票据
notes payable 应付票据
notes receivable 应收票据
opening stock 期初存货
operating expen 营业费用
order 订单
organization expen 开办费
original document 原始单据
outlay 支出
output 产量
overdraft 透支
opening stock 期初存货
operating expen 营业费用
order 订单
organization expen 开办费
original document 原始单据
outlay 支出
output 产量
overdraft 透支
quotation 报价
rate 比率
raw material 原料
rebate 回扣
receipt 收据
receivable 应收款
recoup 补偿
redemption 偿还
refund 退款
remittance 汇款
rent 租金
repair 修理费
rerve 准备
residual value 剩余价值
retailer 零售商
returns 退货
revenue 收入
salary 薪金
sales 销货
sale return 销货退回
sale discount 销货折扣
salvage 残值
sample fee 样品
scrap 废料
scrap value 残余价值
curities 证券
curity 抵押品
lling commission 销货佣金
lling expen 销货费用
lling price 售价
share capital 股份
share certificate 股票
shareholder 股东
short term loan 短期借款
sole proprietorship 独资
spare parts 配件
standard cost 标准成本
stock 存货
stocktake 盘点
stock sheet 存货表
subsidies 补助金
sundry expen 杂项费用
supporting document 附表
surplus 盈余
suspen account 暂记账户
taxable profit 可征税利润
tax 税捐
temporary payment 暂付款
temporary receipt 暂收款
time deposit 定期存款
total 合计
total cost 总成本
trade creditor 进货客户
trade debtor 销货客户
trademark 商标
transaction 交易
transfer 转账
transfer voucher 转账传票
transportation 运输费
travelling 差旅费
trial balance 电子表格
trust 信托
turnover 营业额
unappropriated surplus 未分配盈余
unit cost 单位成本
unlimited company 无限公司
unlimited liability 无限责任
unpaid dividend 未付股利
valuation 估价
value 价值
vendor 卖主
voucher 传票
wage rate 工资率
wage 工资
wage allocation sheet 工资分配表
warehou receipt 仓库收据
welfare expen 褔利费
wear and tear 秏损
work order 工作通知单
year end 年结
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 merchandi sales or business income 本年销售(销货)或营业收入净额
Current year operating expen (for merchandi sales or business income) 本年销售(销货)或营业成本
Current year finance, administration and overhead expens relating to merchandi 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 expen relating to merchandi 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 expens 其中:交际应酬费
Salary and welfare fund expen 工资、福利费
Rental expen 租金支出
Royalty 特许权使用费
Interest expen 利息支出
Depreciation expen 折旧费
Current year profit (or loss) from merchandi sales or business 本年销售(销货)或营业利润(亏损)
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 expen 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. Plea 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 nt 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 al 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

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