税务会计用语(日中英)二.xls

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1、税税务务会会计计用用语语 中中日日英英对对照照表表中中 文文英英 文文A 安装InstallationB 保险费Insurance feeB 保证、担保Warranty,GuaranteeB 保证公司债券Guaranteed bondsB 报关单Customs declaration B 编制（会计报表）Preparation of Financial StatementB 备抵法Allowance methodB 备用金、零用金Petty cashB 背书EndorseB 本金PrincipalB 本票Promissory note(P/N)B 比较财务报表Comparative Finan

2、cial StatementsB 标准成本法Standard cost accounting systemB 拨款AppropriationS（避免）双重征税协定Double taxation agreementB 补贴Allowance,Subsidy B 补税Surcharge taxesB 不得税前扣除的费用Taxable expensesC 财产转让Conveyance of estateC 财务报表Financial statementsC 财务费用、筹资费Financial expenseC 残值Residual valueC 差旅费Traveling expenseC 产成品Fi

3、nished goods(F/G)C 产品质量担保准备金Allowance for products warrantiesC 产权转移证书Property transfer documentC长期负债一年内到期部分Current maturities of long-term liabilitiesC长期借款Long-term borrowingsC长期应付票据Long-term notes payableC常设机构Permanent establishment(PE)C偿债基金Sinking fundC常驻代表机构、代表处Representative officeC场地使用权Land use

4、 rightC陈费存货、呆滞商品、滞销货Dead stock,Damaged stockC陈旧过时、陈腐化ObsolescenceC 承包工程Undertaking projectC 承销人ConsigneeC成本、原价Historical costsC 成本差异Cost varianceC 成本法Cost methodC 成本核算Cost accountingC 成本会计Historical cost accountingC 成本率Cost ratioC 成本配比Cost allocationC 成本与市场孰低法Lower cost or market value method(LCM)C

5、持续经营假设Going-concern AssumptionC重置成本Replacement costC 筹办期Preparation periodC 筹建期间汇兑损失Foreign exchange loss during start-up periodB 不能抵扣的进项税额Non-deduction input tax C 出票人Drawer of billC 除息日Ex-dividend dateC 创立合并MergerC 存货InventoryC 存货过剩Excess stockC 存货计价方法Inventory valuation methodC 存货减值准备Inventory re

6、serveC 存货盘亏盘盈Stock take gain/lossC 存货盈余或短缺Inventory overages and shortagesC 存货周转率Inventory turnoverC 存入保证金Refundable depositsD 贷款Loan receivableD 代扣代缴（税款）、扣缴Withholding D 代收款项Payment received on behalfD 待摊费用Prepaid expensesD 单位、组织Organization D 到期日Maturity dateD 到期值Maturity valueD 到期直接偿付Repayment at

7、 maturityD 抵扣、扣除Deduction,Reduction CreditD 抵押、担保品CollateralsD 抵押公司债券Collaterals bondsD 抵押借款Mortgage loanD 递延收入Deferred revenueD 递延资产Deferred assetsD 垫付款、代垫款项Advance receivableD 定额备用金Imprest petty cashD 定期存盘Periodic inventory takingD 董事Director,ExecutiveD 董事长、主席ChairmanF 发行在外股本Outstanding capital st

8、ockF 罚款Penalty,FineF 房屋、楼房BuildingsF 非常损失/收入Extraordinary expense/incomeC 出口退税Export drawback,Export tax refundF 非应税项目Non-taxable itemF 费用、支出ExpenseF 分立Breaks-upF 分批成本法Specific cost methodF 分期偿还公司债券Serial bondsF 分期收款方式Installment(sales)methodF 福利基金Welfare fundF 服务业Service occupationF 辅助明细（分类）帐Subsid

9、iary ledger(S/L)F 附属公司、子公司Subsidiary companyF 付息日Payment dateG 改建、重修、翻修ReconstructionG 高尔夫球会员证Golf-club membershipF 非征税所得、非应税收入Nontaxable incomeG 公司章程Articles of associationG 公众会计、公共会计Public accountingG 工业所有权Industrial propertyG 工作底稿WorksbeetG 工作量法Units-of-production method(UOP)G 工作制度Working ruleG 购

10、货、购进PurchaseG 购货（进货）日记帐Purchase journalG 购货退回、进货退出Purchase returnG 购货（进货）折扣Purchase discountG 购货（进货）折让Purchase allowanceG 购买合并Combination by purchase G 购销合同Purchases and sales contractG 股本Capital stockG 股份权、股份资本、权益Equity G 股份制企业Equity enterpriseG 股东ShareholderG 股东权益Stockholders equityG 股利、股息Dividend

11、G 股利收益率Dividend yield ratioG 股利政策Dividend policyG 股票的合并发行Lump-sum sales of stockG 股票股利Stock dividendsG 固定资产Fixed assets(F/A)G 固定资产清理损失Disposal loss of F/AG 雇佣、受雇EmploymentG 关联企业Related partyG 关联企业业务往来Related party transactionG 关税Custom dutyG 管理费用G&A expensesG 管理建议书Management letterG 广告费Advertising e

12、xpenseG 国民生产总值物价指数Gross national product(GNP)implicit pricedeflatorG 海关Custom officeG 个人所得税Individual income tax(IIT)H 核定（证税额）Assessment,CorrectionH合并财务报表Consolidated Financial StatementsH合伙人企业PartnershipH 合营Joint ventureH 合资企业、合资经营企业(Equity)Joint ventureH 合作企业Cooperative joint ventureH 后进先出法Last-in

13、-first-out method(LIFO)H 坏帐损失Bad debt lossH 坏帐准备Bad debt reserveH 汇兑损益Exchange gain and lossH 汇票DraftH 货币性负债Monetary liabilitiesH 货币性资产Monetary assetsH 或有负债Contingent liabilitiesH 或有利得Gain contingenciesH 或有事项ContingencyH 或有损失Loss contingenciesJ季度、分季QuarterJ记名公司债券Registered bondsJ技术合同Technical servic

14、e contractsJ技术转让Technology transferJ寄销、（交付他人）代销ConsignmentJ寄销人ConsignorJ加工承包合同Contract for undertaking processing workJ加权平均法Weighted average methodJ加速折旧法Accelerated depreciation methodJ奖金BonusJ价款FeeJ价外费用Other chargeJ价益比率Price-earning ratioJ减价Reduction in price,DiscountJ间接制造成本Manufacturing overhead e

15、xpensesJ建设安装工程承包合同Building and setting project undertakingcontractsJ建设工程勘察设计合同Construction project Feasibility StudycontractJ建筑物ConstructionJ交际应酬费Entertainment expenseH含税销售额Sales amount including taxJ缴回、退税Refund os taxesJ接受捐赠资本Donated capitalJ结帐分录、结帐记录Closing entriesJ结转Carried forwardJ借款Loan payable

16、 J借款合同Loan contractJ缴纳税款、纳税Payment taxJ经营租赁Operating leaseJ净值Net valueJ捐赠、寄付DonationJ决策人Decision makerK 开办费Organization costK 可比性原则Comparability principleK 可变现净值Net realizable valueK 可赎回公司债券Callable bondsK 可行性报告Feasibility StudyK 可转换公司债券Convertible bondsK 扣缴义务人Withholding agentK 控股公司、股权公司、母公司Parent

17、companyK 库藏股、库存股票Treasury stockK 库存现金Cash on handK 会计报表附注FootnotesK 会计报告Accounting reportK 会计科目、帐户AccountK 会计实务过程、会计程序Accounting proceduresK 会计政策Accounting policyK 会计制度Accounting ruleK 亏损、损失Loss L 累积优先股Cumulative preferred stockL 累计折旧Accumulated depreciationL 利率Interest rateL 利润分配表Statement on appro

18、priation of profitL 历史成本原则、成本价为准Historical cost principleL 利息收入Interest incomeL 利息支出Interest expenseL 廉价购买权Bargain purchase option(BPO)L 零售价格法Retail inventory methodL 留存利益Retained earningsL 履行合同Performance of contractM 毛利（率）法Gross profit methodM 弥补CompensationJ进项税额Input taxM（债券）面值Face valueM 名义利率、票面

19、利率Nominal rateM 免征税款、免税Tax exemptionN 纳税年度、征税年度Tax yearN 纳税申报表Tax returnsN 内部控制Internal controlN 年度报告Annual reportN 年数总和法、折旧法Sum-of-the-years-digits method(SYD)O 偶然所得Contingent incomeP 派生存款Restricted depositP 配比原则Matching principleP 批发物价指数Wholesale price indexP 平均成本法Average cost methodP 凭证Voucher P

20、普通股Common stockP 普通股每股收益Earnings per share of common stockP 普通股每股帐面价值Net asset value per share of common stockP 普通日记帐General journalQ 期后事项、资产负债表日后事项Subsequent eventQ 其他负债Other liabilitiesQ 其他递延支出Other deferred expensesQ 其他应付款Other payableQ 其他应收款Other receivableQ 企业重组Restructuring of enterpriseQ 起征点M

21、inimum threshold levelQ 迁移MovementQ 侵吞EmbezzlementQ 清算、清理、终止、解散Winds-up,LiquidationQ 清算股利Liquidating dividendsQ 趋势百分比Trend percentageQ 权益法Equity methodQ 权益联营合并Pooling of interest methodQ 权责发生制Accrual basisR 日记帐、明细帐Journal R 融资租赁Finance(capital)leaseR 入帐、记录、分录Journal entryR 软件SoftwareS 商标权Trademark r

22、ightS 商誉GoodwillS 少数股权Minority interestS 社会保险Social insuranceS 申请复议Reconsideration,ProtestS 审计报告Audit reportS 失业保险金Unemployment insuranceS 实地盘存Physical inventoryS 实际利率法Effective interest methodS 时间性差异Temporary differenceS 市场利率Market interest ratioS 市价、时价Market valueS 试算表Trial Balance Sheet(T/B)S 收付实

23、现制Realization principleS 收款人PayeeS 收取ReceiptS 收入、营业收入RevenueS 收益IncomeS 收益公司债券Income bondsS 手续费Handing feeS 双倍余额递减法Double-declining balance method(DDB)N 纳税影响会计法Tax effect accounting methodS 税额Tax amountS 税收抵免（扣除）Tax deductionS 税收征管Tax collection&administrationS 私业会计、个别会计Private accountingS 速动比率Acid

24、test ratioS 损耗、磨损Wear and tearS 损益表、利润表Income statement(P/L)S 所有者权益Owners equityT 提成费、专利权税T 提前偿付Repayment at advanceT 调整分录Adjusting entriesT 贴现票据、应收票据贴现Discount notesT 同行业者商业折扣Trade discountT 统一币值会计Constant dollar accountingT 偷税Tax evasionT 投入资本、缴入资本、实收资本Paid-in capital,Issued capital stockT 投资报酬率Re

25、turn on investment(ROI)T 投资比例Capital interest ratioT 投资人InvestorT 投资收益/损失Investment gain/lossT 投资性公司、控股公司、股权公司 Holding companyT 退还RefundT 退休（职）金Retirement payment(expense)W 外汇Foreign exchangeW 外汇牌价Exchange rateW 外商投资和外国企业所得税Foreign corporate income taxW 完工进度Process of projectW 完税凭证Tax payment receip

26、tW 未付差额、未清（偿还）余额Outstanding balanceW 稳健性原则、保守原则Conservation principleW 无记名公司债券、附息票债券Coupon bondsW 无形资产Intangible assetsW 舞弊FraudW 物价变动会计Price-level changes accountingW 物价指数Price-level indexX 先进先出法First-in-first-out methodX 现金付款日记帐Cash disbursements journalX 现金股利Cash dividendX 现金流量表Cash Flows Stateme

27、ntX 现金收付制Cash basis accountingX 现金收款日记帐Cash receipt journalX 现金折扣Cash discountX 现行成本、当期成本Market valueX 现行价值会计Market value accountingX 销货退回Sales retureX 销售成本、销货成本Cost of sales(COS)X 销售费用、推销费用Selling expensesX 销售利润Profit on salesX 销售日记帐Sales ournalX 销售收入Sales revenueX 销售折让、销售折扣Sales discountX 销项税额Outp

28、ut taxX 薪金及工资Salaries and wagesX 信息InformationX 信用公司债券Unsecured bondsX 修理修缮费Repair&maintenance expenseY 研究开发费Research and development ExpensesY 验资Capital verificationY 养老金、退休金PensionY 一般物价水平General price-level accountingY 一般原则General principlesY 一次还本公司债券Term bondsY 一贯性原则Consistent principleY 以旧换新Tra

29、de-inY 易耗品摊销ConsumableY 溢价Premium Y 银行存款Cash in bankY 银行存款调节表Bank reconciliation statementY 银行对帐单Bank statementY 隐瞒、隐匿ConcealmentY 印花税Stamp duty(tax)Y 营业外费用Non-operating expenseY 营业外收入Non-operating incomeY 应付税款法Taxes payable methodY 营业执照Business licenseY 盈余分配Distribution of earningsY 营运资本Working cap

30、italY 应付带薪休假工资Holiday payableY 应付费用Accrued expensesY 应付公司债Bonds payableY 应付工资Accrued payrollY 应付股利（股息）Dividends payableY 应付票据Notes payableY 应付凭单Vouchers payableY 应付所得税Income tax payableY 应纳税额（税款）Tax payableY 应付帐款Accounts payableY 应纳税所得额Taxable incomeY 应纳税所得额计算表Taxable income reconciliation SheetY 应税

31、行为Taxable activitiesY 应收票据Notes receivableY 应收帐款Accounts receivable(A/R)Y 营业税Business taxY 优惠待遇Preferential treatmentY 有价证券SecuritiesY 有效利率、实际利率Effective rateY 永久性差异Permanent differenceY 永续盘存Perpetual inventory takingY 预付贷款Advance to suppliesY 预计残值Estimated residual valueY 预计使用年限Expected useful life

32、Y 预缴Advance paymentY 预扣税款收据、完税证Withholding tax receiptY 预收货款Advance from customersY 预收收益Prepayments receivedY 预提所得税、预缴所得税Withholding income taxY 约定利率Contract interest rateY 运输费FreightY 原材料Raw material(R/M)Y 运输工具Transportation equipmentZ 在产品Work in process(WIP)Z 在建工程Construction-in-processZ 再投资Reinve

33、stmentZ 在途支票Outstanding checkZ 暂付款Suspense paymentZ 增殖税Value added tax(VAT)Z 增殖税进项Input VATZ 增殖税扣税凭证VAT deduction documentationZ 增殖税退税率VAT refund rateZ 增殖税销项Output VATZ 增殖税专用发票VAT special invoiceZ 债权人CreditorZ 债券比率Debt ratioZ 债券溢价、债券折价Premium on bonds,Discount on bondsZ 债务人DebtorZ 帐户、分类帐LedgerZ 帐面价值

34、Carrying valueZ 招待费Entertainment expensesZ 折价、折让、折扣DiscountZ 折旧费用Depreciation expenseZ 折旧年限Useful lifeZ 折旧、摊销Amortization,DepreciationZ 证件CertificationZ 支票CheckZ 职工认股权Stock optionZ 直接冲销法Direct write-off methodZ 直线法、年限平均法Straight-line method(SL)Z 制造成本、生产成本Manufacturing costZ 制成品成本Cost of products man

35、ufacturedZ 中国境内所得China source incomeZ 重要性原则Materiality principleZ 注册会计师Certified public accountant(CPA)Z 注册资本Registered capitalZ 住房公积金Housing fundZ 注销登记Cancellation in registrationZ 专利权Patent rightsZ 专营权Franchises rightZ 专有技术Know howZ 转让Transfer Z 转售ResaleZ 转移价格税制、关联企业间业务往来税务Transfer pricing taxatio

36、n system(TP)Z 装配工程Assembly projectZ 资本公积、资本盈余Capital surplusZ 资本性支出、设备支出Capital expenditureZ 资本准备（金）Capital reserveZ 资产持有损益Holding gains or lossZ 资产重估Revaluation of assetsZ 资产负债表Balance sheetZ 资产负债表外筹资Off-balance-sheet financingZ 资产净额Net assets value Z 咨询ConsultingZ 自有资本、自有资金Owned capitalZ 自制、自建Self-constructionZ 总（分类）帐General ledger(G/L)Z 总资产报酬率Return on total assetZ 租金RentalZ 租赁合同Leasing contractZ 租赁权LeaseholdZ 组成计税价格Composite assessable priceZ 最后进价法Last purchase cost method