常用会计词汇汉译英.docx
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常用会计词汇汉译英
常用会计词汇汉译英
一贯原则consistency
人名帐户personalaccount
工作底稿workingpaper
已承兑汇票accepteddraft/bill
已发行股本issuedcapital
己催缴股本called-upcapital
己缴股本paid-upcapital
已赎回票据retiredbill
欠付催缴股款callsinarrear
毛存现金cashinhand
毛利grossprofit
毛利率grossprofitratio/margin
毛损grossloss
日记簿journal
月结单monthlystatement
少量余额minoritybalance
分配allocation
分类帐ledger
公证文件noting
分摊apportionment
加成mark-up
永久业权freehold
主要成本primecost
未催缴股本uncalledcapital
申请及分配applicationandallotment
目标条款objectclause
平价发行issuedatpar
出让人帐vendoraccount
自平self-balancing
自平分类帐self-balancingledger
自动转帐autopay
成本会计costaccounting
共同joint
存货记录簿stockrecords
存货周转率stockturnoverrate
存货帐stockaccount
年终盘点存货year-endstocktaking
企业个体businessentity
合伙企业partnership
在运品goodsintransit
在制品work-in-progress
呆帐baddebts
呆帐准备provisionforbaddebts
没收forfeiture
利息帐法interestaccountmethod
重置replacement
决算表finalaccounts
折扣栏discountcolumn
折旧depreciation
折旧帐法depreciationaccountmethod
折旧准备帐法depreciationprovisionaccountmethod
折价discount
非人名帐户impersonalaccount
抽取extract
固定资产fixedassets
长期负债long-termliabilities
法人legalperson
股本sharecapital
拒付票据dishonouredbill
股份share
或有负债contingentliability
所有权ownership
承兑acceptance
承兑人acceptor
法定股本authorisedcapital
股东主权shareholders'equity
股东资金shareholders'fund
受票人drawee
直线折旧法straight-linedepreciationmethod
直接工资directwages
直接原料directmaterial
直接费用directexpenses
股票sharecertificate
承销人consignee
承销清单accountsales
抵销set-offs
抵销性错误compensatingerror
定额制度imprestsystem
科目account
负债liabilities
信讬人trustee
按比例分配prorata
背书endorsement
持票人holder
盈余surplus
盈余分拨帐appropriationaccount
重点钜数materiality
重估折旧法revaluationdepreciationmethod
借方debit
借项通知单debitnote
借项通知单（银行用）debitadvice
库存现金cashinhand
配比match
个别several
纯利netprofit
纯利率netprofitratio
记帐时借贷方互调completereversalofentries
特别原始簿specialbookoforiginalentry
原始分录错误erroroforiginalentry
原始分录簿bookoforiginalentry
原则性错误errorofprinciple
流动资产currentassets
流动负债currentliabilities
流动比率currentratio
流动抵押品floatingcharge
租购hirepurchase
租购公司hirer
个体entity
差额承上balancebroughtdown
差额承前balancebroughtforward
差额转下balancecarrieddown
帐户account
透支overdraft
透支额度facilityextent
名调乱错误errorofcommission
现金日记簿cashbook
现金收支帐receiptsandpaymentsaccount
现金折扣cashdiscount
虚帐户nominalaccount
净损失netloss
累积基金accumulatedfund
停止经营quitconcern
动用资金capitalemployed
专利税royalty
专利权patent
货物寄销帐goodssentonconsignmentaccount
票面值parvalue
接纳accept
净流动资产netcurrentassets
速动比率liquidityratio
寄销consignment
寄销人consignor
寄销帐consignmentaccount
票据拒付手续费notingcharges
票据贴现discountingbillofexchange
组织大纲memorandumofassociation
组织章程articlesofassociation
商誉goodwill
贷方credit
贷项通知单creditnote
贷项通知单（银行用）creditadvice
提用drawings
提款帐drawingsaccount
费用expenses
期未存货closingstock
期初存货openingstock
单式簿记single-entrybookkeeping
备忘memorandum
补助分类帐subsidiaryaccount
报表statement
贴现discount
发票invoice
发票人drawer
间接工资indirectwages
贴现手续费discountingcharge
普通股ordinaryshares
普通日记簿generaljournal
普通原始簿generalbookoforiginalentry
间接原料indirectmaterial
间接费用indirectexpenses,overhead
间接制造成本factoryoverhead
开帐分录openingentries
结帐分录closingentries
短期合营jointventure
短期合营帐jointventureaccount
短期合营备忘帐memorandumjointventureaccount
结算票据honourthebillofexchange
超额利润superprofit
资本capital
资本主proprietor
资本支出capitalexpenditure
资本报酬率returnoncapitalemployed
零用现金凭单pettycashvoucher
零用现金簿pettycashbook
债权人creditor
债券debenture
预计利息帐法interestsuspenseaccountmethod
预付费用prepaidexpenses
预取收益receiptinadvance
会计等式accountingequation
损益帐profitandlossaccount
损益计算incomedetermination
过帐posting
资产assets
资产负债表balancesheet
资产收回价值goodsrepossessedvalue
试算表trialbalance
经常性项目recurrentitem
溢价premium
溢价发行issuedatpremium
催缴股款call
银行往来调节表bankreconciliationstatement
复式簿记double-entrybookkeeping
说明accountfor
实帐户realaccount
对销contra
制成品finishedgoods
汇票billofexchange,draft
实际成本actualcost
截线entershort
认讲意图offer
暂记帐户suspenseaccount
销货成本costofgoodssold
销货折扣discountsallowed
销货退回簿returnsinwardsbook
销货净额netsales
销货发票salesinvoice
销货簿salesjournal
调整adjustment
制造成本会计manufacturingaccount
数量表达及稳定货币量度quantifiabilityandstablemonetarymeasure
随要随付payableondemand
余绌surplusanddeficit
遗漏错误errorofomission
余额承上balancebroughtdown
余额承前balancebroughtforward
余额递减折旧法reducingbalancedepreciationmethod
余额转下balancecarrieddown
历史成本historicalcost
担保还款佣金delcrederecommission
总分类帐generalledger
应付帐款分类帐creditorsledger,purchasesledger
应付帐款分类帐统制帐户creditorsledgercontrolaccount,purchasesledgercontrolaccount
应收帐款分类帐debtorsledger,salesledger
应收帐款分类帐统制帐户debtorsledgercontrolaccount,salesledgercontrolaccount
应计收益accruedincome
亏绌deficit
购货折扣discountsreceived
购货退出簿returnsoutwardsbook
购货帐purchasesaccount
购货净额netpurchases
购货簿purchasesjournal
营业折扣tradediscount
购销帐tradingaccount
购销损益帐tradingandprofitandlossaccount
优先股preferenceshares
应付帐款赊帐期限creditperiodreceivedformtradecreditors
应付票据billpayable
应收帐款赊帐期限creditperiodallowedtotradedebtors
应收票据billreceivable
应计基础accruedbasis
购买权option
偿债基金sinkingfund
营运资金比率workingcapitalratio
转让transfer
旧换新trade-in
稳健保守conservatism,prudence
簿记bookkeeping
继续经营goingconcern
变产帐realisationaccount
赎回资本准备金capitalredemptionreservefund
税收报表词汇英汉对照
WithholdingTaxForm（代扣所得税表）
EnglishLanguageWordorTermChineseLanguageWordorTermINDIVIDUALINCOMETAXWITHHOLDINGRETURN扣缴个人所得税报告表
Withholdingagent'sfilenumber扣缴义务人编码
Dateoffiling填表日期
Day日
Month月
Year年
MonetaryUnit金额单位
RMBYuan人民币元
ThisreturnisdesignedinaccordancewiththeprovisionsofArticle9ofINDIVIDUALINCOMETAXLAWOFTHEPEOPLE'SREPUBLICOFCHINA.ThewithholdingagentsshouldturnthetaxwithheldovertotheStateTreasuryandfilethereturnwiththelocaltaxauthoritieswithinsevendaysaftertheendofthetaxablemonth.
根据《中华人民共和国个人所得税法》第九条的规定，制定本表，扣缴义务人应将本月扣缴的税款在次月七日内缴入国库，并向当地税务机关报送本表。
Withholdingagent'sname扣缴义务人名称
Address地址
TelephoneNumber电话
Taxpayer'sname纳税义务人姓名
Taxpayer'sfilenumber纳税人编码
Unit'snameandAddress工作单位及地址
Categoriesofincome所得项目
Incomeperiod所得时间
Revenue收入额
Renminbi（RMB）人民币
Foreigncurrency外币
Nameofcurrency货币名称
Amount金额
Exchangerate外汇牌价
Renminbi（RMB）convertedinto折合人民币
Total人民币合计
Deductions减费用额
TaxableIncome应纳税所得额
Taxrate税率
Quickcalculationdeduction速算扣除数
Amountoftaxwithheld扣缴所得税额
Taxcertificatenumber完税证字号
Dateoftaxpayment纳税日期
Incasethetaxcertificateisfilledoutbywithholdingagent,thisreturnshouldbesubmittedtogetherwith如果由扣缴义务人填写完税证，应在送此表时附完税证副联——份
Withholdingtotalamountyuan合计扣缴金额——元
DeclarationbyWithholdingagent扣缴义务人声明
IdeclarethatthereturnisfilledoutinaccordancewiththeINDIVIDUALINCOMETAXLAWOFTHEPEOPLE'SREPUBLICOFCHINA,andIbelievethattheStatementscontainedinthisreturnaretrue,correctandcomplete.
我声明：
此扣缴申报报表是根据《中华人民共和国个人所得税法》的规定填报的，我确信它是真实的，可靠的，完整的。
Signature签字
GeneralAccountant（signature）会计主管人签字
Responsibleofficer（signature）负责人签字
Withholdingagent（seal）扣缴单位（或个人）盖章
Forofficialuse由以下税务机关填写
ValueAddedTaxPayableStatement（应交增值税明细表）
EnglishLanguageWordorTermChineseLanguageWordorTermNameofenterprise编制单位
Items项目
LineNo.行次
CurrentMonth本月数
CurrentYearCumulativeAmount年末累计数
Amountnotyetdeductedatbeginningofyear（representedbya"-"sign）年初未抵扣数（用"-"反映）
VATonsales
销项税额
VATRefundforexportedgoods出口退税
AmounttransferredoutfromVATonpurchase进项税额转出数
TransferoutoverpaidVAT转出多交增值税
VATonpurchase进项税额
VATPaid已交税金
Taxreducedandexempted减免税款
VATpayableondomesticsalesoffsetagainstVATonpurchaseforexportsales出口抵减内销产品应纳税额
TransferoutunpaidVAT转出未交增值税
Amountnotdeductedatendofperiod（representedbya"-"sign）期末未抵扣数（用"-"号反映）
VATunpaid未交增值税
Amountunpaidatbeginningofyear（amountoverpaidrepresentedbya"-"sign）年初未交数（多交数以"-"号反映）
Amounttransferinatcurrentperiod（amountoverpaidrepresentedbya"-"sign）本期转入数（多交数以"-"号反映）
Amountpaidatcurrentperiod本期已交数
Amountunpaidatendofperiod（amountoverpaidrepresentedbya"-"sign）期末未交数（多交数以"-"号反映）
Headofunit单位负责人
Financeemployeeincharge财务负责人
Double-check复核
Preparedby制表
EnterpriseIncomeTax-AnnualTaxReturn（企业所得税年度申报表）
EnglishLanguageWordorTermChineseLanguageWordorTermIncomeTaxonEnterprisesAnnualTaxReturn企业所得税年度纳税申报表
Taxationperiod税款所属时间
MonetaryUnit金额单位
Taxpayer'sregistrationnumber纳税人识别号
Taxpayer'sName纳税人名称
Taxpayer'sAddress纳税人地址
Zipcode（postcode）邮政编码
Typeofbusiness登记注册类型
Industrytype行业
Taxpayer'sbank纳税人开户银行
Bankaccountnumber账号
Grossrevenue收入总额
LineNo.行次
Items项目
Businessincome销售（营业）收入
Less：
Salesreturn减：
销售退回
Depreciationallowance折扣与折让
Netoperatingrevenue销售（营业）收入净额
Amountofexemptincome
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