税务会计用语(日中英)二.xls

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 Installation B 保险费 Insurance fee B 保证 担保 Warranty Guarantee B 保证公司债券 Guaranteed bonds B 报关单 Customs declaration B 编制 会计报表 Preparation of Financial Statement B 备抵法 Allowance method B 备用金 零用金 Petty cash B 背书 Endorse B 本金 Principal B 本票 Promissory note P N B 比较财务报表 Comparative Financial Statements B 标准成本法 Standard cost accounting system B 拨款 Appropriation S 避免 双重征税协定Double taxation agreement B 补贴 Allowance Subsidy B 补税 Surcharge taxes B 不得税前扣除的费用 Taxable expenses C 财产转让 Conveyance of estate C 财务报表 Financial statements C 财务费用 筹资费 Financial expense C 残值 Residual value C 差旅费 Traveling expense C 产成品 Finished goods F G C 产品质量担保准备金 Allowance for products warranties C 产权转移证书 Property transfer document C 长期负债一年内到期部分Current maturities of long term liabilities C 长期借款Long term borrowings C 长期应付票据Long term notes payable C 常设机构Permanent establishment PE C 偿债基金Sinking fund C 常驻代表机构 代表处Representative office C 场地使用权Land use right C 陈费存货 呆滞商品 滞销货Dead stock Damaged stock C 陈旧过时 陈腐化Obsolescence C 承包工程 Undertaking project C 承销人 Consignee C 成本 原价 Historical costs C 成本差异 Cost variance C 成本法 Cost method C 成本核算 Cost accounting C 成本会计 Historical cost accounting C 成本率 Cost ratio C 成本配比 Cost allocation C 成本与市场孰低法 Lower cost or market value method LCM C 持续经营假设 Going concern Assumption C 重置成本Replacement cost C 筹办期 Preparation period C 筹建期间汇兑损失 Foreign exchange loss during start up period B 不能抵扣的进项税额 Non deduction input tax C 出票人 Drawer of bill C 除息日 Ex dividend date C 创立合并 Merger C 存货 Inventory C 存货过剩 Excess stock C 存货计价方法 Inventory valuation method C 存货减值准备 Inventory reserve C 存货盘亏盘盈 Stock take gain loss C 存货盈余或短缺 Inventory overages and shortages C 存货周转率 Inventory turnover C 存入保证金 Refundable deposits D 贷款 Loan receivable D 代扣代缴 税款 扣缴 Withholding D 代收款项 Payment received on behalf D 待摊费用 Prepaid expenses D 单位 组织 Organization D 到期日 Maturity date D 到期值 Maturity value D 到期直接偿付 Repayment at maturity D 抵扣 扣除 Deduction Reduction Credit D 抵押 担保品 Collaterals D 抵押公司债券 Collaterals bonds D 抵押借款 Mortgage loan D 递延收入 Deferred revenue D 递延资产 Deferred assets D 垫付款 代垫款项 Advance receivable D 定额备用金 Imprest petty cash D 定期存盘 Periodic inventory taking D 董事 Director Executive D 董事长 主席 Chairman F发行在外股本Outstanding capital stock F罚款Penalty Fine F房屋 楼房Buildings F非常损失 收入Extraordinary expense income C 出口退税 Export drawback Export tax refund F非应税项目Non taxable item F费用 支出Expense F分立Breaks up F分批成本法Specific cost method F分期偿还公司债券Serial bonds F分期收款方式Installment sales method F福利基金Welfare fund F服务业Service occupation F辅助明细 分类 帐Subsidiary ledger S L F附属公司 子公司Subsidiary company F付息日Payment date G 改建 重修 翻修 Reconstruction G 高尔夫球会员证 Golf club membership F非征税所得 非应税收入Nontaxable income G 公司章程 Articles of association G 公众会计 公共会计 Public accounting G 工业所有权 Industrial property G 工作底稿 Worksbeet G 工作量法 Units of production method UOP G 工作制度 Working rule G 购货 购进 Purchase G 购货 进货 日记帐 Purchase journal G 购货退回 进货退出 Purchase return G 购货 进货 折扣 Purchase discount G 购货 进货 折让 Purchase allowance G 购买合并 Combination by purchase G 购销合同 Purchases and sales contract G 股本 Capital stock G 股份权 股份资本 权益 Equity G 股份制企业 Equity enterprise G 股东 Shareholder G 股东权益 Stockholder s equity G 股利 股息 Dividend G 股利收益率 Dividend yield ratio G 股利政策 Dividend policy G 股票的合并发行 Lump sum sales of stock G 股票股利 Stock dividends G 固定资产 Fixed assets F A G 固定资产清理损失 Disposal loss of F A G 雇佣 受雇 Employment G 关联企业 Related party G 关联企业业务往来 Related party transaction G 关税 Custom duty G 管理费用 G A expenses G 管理建议书 Management letter G 广告费 Advertising expense G 国民生产总值物价指数Gross national product GNP implicit price deflator G 海关 Custom office G 个人所得税 Individual income tax IIT H 核定 证税额 Assessment Correction H 合并财务报表 Consolidated Financial Statements H 合伙人企业 Partnership H 合营 Joint venture H 合资企业 合资经营企业 Equity Joint venture H 合作企业 Cooperative joint venture H 后进先出法 Last in first out method LIFO H 坏帐损失 Bad debt loss H 坏帐准备 Bad debt reserve H 汇兑损益 Exchange gain and loss H 汇票 Draft H 货币性负债 Monetary liabilities H 货币性资产 Monetary assets H 或有负债 Contingent liabilities H 或有利得 Gain contingencies H 或有事项 Contingency H 或有损失 Loss contingencies J季度 分季Quarter J记名公司债券Registered bonds J技术合同Technical service contracts J技术转让Technology transfer J寄销 交付他人 代销Consignment J寄销人Consignor J加工承包合同Contract for undertaking processing work J加权平均法Weighted average method J加速折旧法Accelerated depreciation method J奖金Bonus J价款Fee J价外费用Other charge J价益比率Price earning ratio J减价Reduction in price Discount J间接制造成本Manufacturing overhead expenses J建设安装工程承包合同Building and setting project undertaking contracts J建设工程勘察设计合同Construction project Feasibility Study contract J建筑物Construction J交际应酬费Entertainment expense H 含税销售额 Sales amount including tax J缴回 退税Refund os taxes J接受捐赠资本Donated capital J结帐分录 结帐记录Closing entries J结转Carried forward J借款Loan payable J借款合同Loan contract J缴纳税款 纳税Payment tax J经营租赁Operating lease J净值Net value J捐赠 寄付Donation J决策人Decision maker K 开办费 Organization cost K 可比性原则 Comparability principle K 可变现净值 Net realizable value K 可赎回公司债券 Callable bonds K 可行性报告 Feasibility Study K 可转换公司债券 Convertible bonds K 扣缴义务人 Withholding agent K 控股公司 股权公司 母公司Parent company K 库藏股 库存股票 Treasury stock K 库存现金 Cash on hand K 会计报表附注 Footnotes K 会计报告 Accounting report K 会计科目 帐户 Account K 会计实务过程 会计程序 Accounting procedures K 会计政策 Accounting policy K 会计制度 Accounting rule K 亏损 损失 Loss L 累积优先股 Cumulative preferred stock L 累计折旧 Accumulated depreciation L 利率 Interest rate L 利润分配表 Statement on appropriation of profit L 历史成本原则 成本价为准 Historical cost principle L 利息收入 Interest income L 利息支出 Interest expense L 廉价购买权 Bargain purchase option BPO L 零售价格法 Retail inventory method L 留存利益 Retained earnings L 履行合同 Performance of contract M 毛利 率 法 Gross profit method M 弥补 Compensation J进项税额Input tax M 债券 面值 Face value M 名义利率 票面利率 Nominal rate M 免征税款 免税 Tax exemption N 纳税年度 征税年度 Tax year N 纳税申报表 Tax returns N 内部控制 Internal control N 年度报告 Annual report N 年数总和法 折旧法 Sum of the years digits method SYD O 偶然所得 Contingent income P派生存款Restricted deposit P配比原则Matching principle P批发物价指数Wholesale price index P平均成本法Average cost method P凭证Voucher P普通股Common stock P普通股每股收益Earnings per share of common stock P普通股每股帐面价值Net asset value per share of common stock P普通日记帐General journal Q 期后事项 资产负债表日后事项Subsequent event Q 其他负债 Other liabilities Q 其他递延支出 Other deferred expenses Q 其他应付款 Other payable Q 其他应收款 Other receivable Q 企业重组 Restructuring of enterprise Q 起征点 Minimum threshold level Q 迁移 Movement Q 侵吞 Embezzlement Q 清算 清理 终止 解散 Winds up Liquidation Q 清算股利 Liquidating dividends Q 趋势百分比 Trend percentage Q 权益法 Equity method Q 权益联营合并 Pooling of interest method Q 权责发生制 Accrual basis R 日记帐 明细帐 Journal R 融资租赁 Finance capital lease R 入帐 记录 分录 Journal entry R 软件 Software S商标权Trademark right S商誉Goodwill S少数股权Minority interest S社会保险Social insurance S申请复议Reconsideration Protest S审计报告Audit report S失业保险金Unemployment insurance S实地盘存Physical inventory S实际利率法Effective interest method S时间性差异Temporary difference S市场利率Market interest ratio S市价 时价Market value S试算表Trial Balance Sheet T B S收付实现制Realization principle S收款人Payee S收取Receipt S收入 营业收入Revenue S收益Income S收益公司债券Income bonds S手续费Handing fee S双倍余额递减法Double declining balance method DDB N 纳税影响会计法 Tax effect accounting method S税额Tax amount S税收抵免 扣除 Tax deduction S税收征管Tax collection administration S私业会计 个别会计Private accounting S速动比率Acid test ratio S损耗 磨损Wear and tear S损益表 利润表Income statement P L S所有者权益Owner s equity T 提成费 专利权税 T 提前偿付 Repayment at advance T 调整分录 Adjusting entries T 贴现票据 应收票据贴现 Discount notes T 同行业者商业折扣 Trade discount T 统一币值会计 Constant dollar accounting T 偷税 Tax evasion T 投入资本 缴入资本 实收资本Paid in capital Issued capital stock T 投资报酬率 Return on investment ROI T 投资比例 Capital interest ratio T 投资人 Investor T 投资收益 损失Investment gain loss T 投资性公司 控股公司 股权公司 Holding company T 退还 Refund T 退休 职 金 Retirement payment expense W 外汇 Foreign exchange W 外汇牌价 Exchange rate W 外商投资和外国企业所得税 Foreign corporate income tax W 完工进度 Process of project W 完税凭证 Tax payment receipt W 未付差额 未清 偿还 余额Outstanding balance W 稳健性原则 保守原则 Conservation principle W 无记名公司债券 附息票债券Coupon bonds W 无形资产 Intangible assets W 舞弊 Fraud W 物价变动会计 Price level changes accounting W 物价指数 Price level index X 先进先出法 First in first out method X 现金付款日记帐 Cash disbursements journal X 现金股利 Cash dividend X 现金流量表 Cash Flows Statement X 现金收付制 Cash basis accounting X 现金收款日记帐 Cash receipt journal X 现金折扣 Cash discount X 现行成本 当期成本 Market value X 现行价值会计 Market value accounting X 销货退回 Sales reture X 销售成本 销货成本 Cost of sales COS X 销售费用 推销费用 Selling expenses X 销售利润 Profit on sales X 销售日记帐 Sales ournal X 销售收入 Sales revenue X 销售折让 销售折扣 Sales discount X 销项税额 Output tax X 薪金及工资 Salaries and wages X 信息 Information X 信用公司债券 Unsecured bonds X 修理修缮费 Repair maintenance expense Y 研究开发费 Research and development Expenses Y 验资 Capital verification Y 养老金 退休金 Pension Y 一般物价水平 General price level accounting Y 一般原则 General principles Y 一次还本公司债券 Term bonds Y 一贯性原则 Consistent principle Y 以旧换新 Trade in Y 易耗品摊销 Consumable Y 溢价 Premium Y 银行存款 Cash in bank Y 银行存款调节表 Bank reconciliation statement Y 银行对帐单 Bank statement Y 隐瞒 隐匿 Concealment Y 印花税 Stamp duty tax Y 营业外费用 Non operating expense Y 营业外收入 Non operating income Y 应付税款法 Taxes payable method Y 营业执照 Business license Y 盈余分配 Distribution of earnings Y 营运资本 Working capital Y 应付带薪休假工资 Holiday payable Y 应付费用 Accrued expenses Y 应付公司债 Bonds payable Y 应付工资 Accrued payroll Y 应付股利 股息 Dividends payable Y 应付票据 Notes payable Y 应付凭单 Vouchers payable Y 应付所得税 Income tax payable Y 应纳税额 税款 Tax payable Y 应付帐款 Accounts payable Y 应纳税所得额 Taxable income Y 应纳税所得额计算表 Taxable income reconciliation Sheet Y 应税行为 Taxable activities Y 应收票据 Notes receivable Y 应收帐款 Accounts receivable A R Y 营业税 Business tax Y 优惠待遇 Preferential treatment Y 有价证券 Securities Y 有效利率 实际利率 Effective rate Y 永久性差异 Permanent difference Y 永续盘存 Perpetual inventory taking Y 预付贷款 Advance to supplies Y 预计残值 Estimated residual value Y 预计使用年限 Expected useful life Y 预缴 Advance payment Y 预扣税款收据 完税证 Withholding tax receipt Y 预收货款 Advance from customers Y 预收收益 Prepayments received Y 预提所得税 预缴所得税 Withholding income tax Y 约定利率 Contract interest rate Y 运输费 Freight Y 原材料 Raw material R M Y 运输工具 Transportation equipment Z 在产品 Work in process WIP Z 在建工程 Construction in process Z 再投资 Reinvestment Z 在途支票 Outstanding check Z 暂付款 Suspense payment Z 增殖税 Value added tax VAT Z 增殖税进项 Input VAT Z 增殖税扣税凭证 VAT deduction documentation Z 增殖税退税率 VAT refund rate Z 增殖税销项 Output VAT Z 增殖税专用发票 VAT special invoice Z 债权人 Creditor Z 债券比率 Debt ratio Z 债券溢价 债券折价 Premium on bonds Discount on bonds Z 债务人 Debtor Z 帐户 分类帐 Le