常用会计词汇汉译英.docx

1、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 personal account工作底稿 working paper已承兑汇票 accepted draft/bill已发行股本 issued capital己催缴股本 called-up capital己缴股本 paid-up capital已赎回票据 retired bill欠付催缴股款 calls in arrear毛存现金 cash in hand毛利 gross profit毛利率 gross profit ratio/margin毛损 gross loss日记簿 journal月结单 monthly st

2、atement少量余额 minority balance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 prime cost未催缴股本 uncalled capital申请及分配 application and allotment目标条款 object clause平价发行 issued at par出让人帐 vendor account自平 self-balancing自平分类帐 self-balancing ledger自动转帐 autopay成本会计 cost accounting

3、共同 joint存货记录簿 stock records存货周转率 stock turnover rate存货帐 stock account年终盘点存货 year-end stock taking企业个体 business entity合伙企业 partnership在运品 goods in transit在制品 work-in-progress呆帐 bad debts呆帐准备 provision for bad debts没收 forfeiture利息帐法 interest account method重置 replacement 决算表 final accounts折扣栏 discount

4、column折旧 depreciation折旧帐法 depreciation account method折旧准备帐法 depreciation provision account method折价 discount非人名帐户 impersonal account抽取 extract固定资产 fixed assets长期负债 long-term liabilities法人 legal person股本 share capital拒付票据 dishonoured bill股份 share或有负债 contingent liability所有权 ownership承兑 acceptance承兑人

5、acceptor法定股本 authorised capital股东主权 shareholdersequity股东资金 shareholdersfund受票人 drawee直线折旧法 straight-line depreciation method直接工资 direct wages直接原料 direct material直接费用 direct expenses股票 share certificate承销人 consignee承销清单 account sales抵销 set-offs抵销性错误 compensating error定额制度 imprest system科目 account负债 l

6、iabilities信讬人 trustee按比例分配 pro rata背书 endorsement持票人 holder盈余 surplus盈余分拨帐 appropriation account重点钜数 materiality重估折旧法 revaluation depreciation method借方 debit借项通知单 debit note借项通知单(银行用) debit advice库存现金 cash in hand配比 match个别 several纯利 net profit纯利率 net profit ratio记帐时借贷方互调 complete reversal of entrie

7、s特别原始簿 special book of original entry原始分录错误 error of original entry原始分录簿 book of original entry原则性错误 error of principle流动资产 current assets流动负债 current liabilities流动比率 current ratio流动抵押品 floating charge租购 hire purchase租购公司 hirer个体 entity差额承上 balance brought down差额承前 balance brought forward差额转下 balanc

8、e carried down帐户 account透支 overdraft透支额度 facility extent名调乱错误 error of commission现金日记簿 cash book 现金收支帐 receipts and payments account现金折扣 cash discount虚帐户 nominal account净损失 net loss累积基金 accumulated fund停止经营 quit concern动用资金 capital employed专利税 royalty专利权 patent货物寄销帐 goods sent on consignment account

9、票面值 par value接纳 accept净流动资产 net current assets速动比率 liquidity ratio寄销 consignment寄销人 consignor寄销帐 consignment account票据拒付手续费 noting charges票据贴现 discounting bill of exchange组织大纲 memorandum of association组织章程 articles of association商誉 goodwill贷方 credit贷项通知单 credit note贷项通知单(银行用) credit advice提用 drawing

10、s提款帐 drawings account费用 expenses期未存货 closing stock期初存货 opening stock单式簿记 single-entry bookkeeping备忘 memorandum补助分类帐 subsidiary account报表 statement贴现 discount发票 invoice发票人 drawer间接工资 indirect wages贴现手续费 discounting charge普通股 ordinary shares普通日记簿 general journal普通原始簿 general book of original entry间接原料

11、 indirect material间接费用 indirect expenses, overhead间接制造成本 factory overhead开帐分录 opening entries结帐分录 closing entries短期合营 joint venture短期合营帐 joint venture account短期合营备忘帐 memorandum joint venture account结算票据 honour the bill of exchange超额利润 super profit资本 capital资本主 proprietor资本支出 capital expenditure资本报酬率

12、 return on capital employed零用现金凭单 petty cash voucher零用现金簿 petty cash book债权人 creditor债券 debenture预计利息帐法 interest suspense account method预付费用 prepaid expenses预取收益 receipt in advance会计等式 accounting equation损益帐 profit and loss account损益计算 income determination过帐 posting资产 assets 资产负债表 balance sheet资产收回价

13、值 goods repossessed value试算表 trial balance经常性项目 recurrent item溢价 premium溢价发行 issued at premium催缴股款 call银行往来调节表 bank reconciliation statement复式簿记 double-entry bookkeeping说明 account for实帐户 real account对销 contra制成品 finished goods汇票 bill of exchange, draft实际成本 actual cost截线 enter short认讲意图 offer暂记帐户 sus

14、pense account销货成本 cost of goods sold销货折扣 discounts allowed销货退回簿 returns inwards book销货净额 net sales销货发票 sales invoice销货簿 sales journal调整 adjustment制造成本会计 manufacturing account数量表达及稳定货币量度 quantifiability and stable monetary measure随要随付 payable on demand余绌 surplus and deficit遗漏错误 error of omission余额承上

15、balance brought down余额承前 balance brought forward余额递减折旧法 reducing balance depreciation method余额转下 balance carried down历史成本 historical cost担保还款佣金 del credere commission总分类帐 general ledger应付帐款分类帐 creditors ledger, purchases ledger应付帐款分类帐统制帐户 creditors ledger control account, purchases ledger control ac

16、count应收帐款分类帐 debtors ledger, sales ledger应收帐款分类帐统制帐户 debtors ledger control account, sales ledger control account应计收益 accrued income亏绌 deficit购货折扣 discounts received购货退出簿 returns outwards book购货帐 purchases account购货净额 net purchases购货簿 purchases journal营业折扣 trade discount购销帐 trading account购销损益帐 trad

17、ing and profit and loss account优先股 preference shares应付帐款赊帐期限 credit period received form trade creditors应付票据 bill payable应收帐款赊帐期限 credit period allowed to trade debtors应收票据 bill receivable应计基础 accrued basis购买权 option偿债基金 sinking fund营运资金比率 working capital ratio转让 transfer旧换新 trade-in稳健保守 conservatis

18、m, prudence簿记 bookkeeping继续经营 going concern变产帐 realisation account赎回资本准备金 capital redemption reserve fund税收报表词汇英汉对照Withholding Tax Form （代扣所得税表）English Language Word or Term Chinese Language Word or Term INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个人所得税报告表Withholding agents file number 扣缴义务人编码Date of

19、 filing 填表日期Day 日Month 月Year 年Monetary Unit 金额单位RMB Yuan 人民币 元This return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA. The withholding agents should turn the tax withheld over to the State Treasury and file the return with

20、the local tax authorities within seven days after the end of the taxable month.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。Withholding agents name 扣缴义务人名称Address 地址Telephone Number 电话Tax payers name 纳税义务人姓名Tax payers file number 纳税人编码Units name and Address 工作单位及地址Categories of i

21、ncome 所得项目Income period 所得时间Revenue 收入额Renminbi （RMB） 人民币Foreign currency 外币Name of currency 货币名称Amount 金额Exchange rate 外汇牌价Renminbi （RMB）converted into 折合人民币Total 人民币合计Deductions 减费用额Taxable Income 应纳税所得额Tax rate 税率Quick calculation deduction 速算扣除数Amount of tax withheld 扣缴所得税额Tax certificate number

22、 完税证字号Date of tax payment 纳税日期In case the tax certificate is filled out by withholding agent, this return should be submitted together with 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Withholding total amount yuan 合计扣缴金额元Declaration by Withholding agent 扣缴义务人声明I declare that the return is filled out in accordance wi

23、th the INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA, and I believe that the Statements contained in this return are true, correct and complete.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General Accountant （signature） 会计主管人签字Responsible officer （signature） 负责人签字Withh

24、olding agent （seal） 扣缴单位（或个人）盖章For official use 由以下税务机关填写Value Added Tax Payable Statement （应交增值税明细表）English Language Word or Term Chinese Language Word or Term Name of enterprise 编制单位Items 项目Line No. 行次Current Month 本月数Current Year Cumulative Amount 年末累计数Amount not yet deducted at beginning of year

25、 （represented by a - sign） 年初未抵扣数（用-反映）VAT on sales销项税额VAT Refund for exported goods 出口退税Amount transferred out from VAT on purchase 进项税额转出数Transfer out overpaid VAT 转出多交增值税VAT on purchase 进项税额VAT Paid 已交税金Tax reduced and exempted减免税款VAT payable on domestic sales offset against VAT on purchase for e

26、xport sales 出口抵减内销产品应纳税额Transfer out unpaid VAT 转出未交增值税Amount not deducted at end of period （represented by a - sign）期末未抵扣数（用-号反映）VAT unpaid 未交增值税Amount unpaid at beginning of year （amount overpaid represented by a - sign） 年初未交数（多交数以-号反映）Amount transfer in at current period （amount overpaid represen

27、ted by a - sign） 本期转入数（多交数以-号反映）Amount paid at current period 本期已交数Amount unpaid at end of period （amount overpaid represented by a - sign） 期末未交数（多交数以-号反映）Head of unit 单位负责人Finance employee in charge 财务负责人Double-check 复核Prepared by 制表Enterprise Income Tax - Annual Tax Return （企业所得税年度申报表）English Lang

28、uage Word or Term Chinese Language Word or Term Income Tax on Enterprises Annual Tax Return 企业所得税年度纳税申报表Taxation period 税款所属时间Monetary Unit 金额单位Taxpayers registration number 纳税人识别号Taxpayers Name 纳税人名称Taxpayers Address 纳税人地址Zip code （postcode） 邮政编码Type of business 登记注册类型Industry type 行业Taxpayers bank 纳税人开户银行Bank account number 账号Gross revenue 收入总额Line No. 行次Items 项目Business income 销售（营业）收入Less： Sales return 减：销售退回Depreciation allowance 折扣与折让Net operating revenue 销售（营业）收入净额Amount of exempt income