投资管理 英文术语.doc

分享财务英语术语资产负债表Balance Sheet 损益表income statement 资 产assets 流动资产 CURRENT ASSETS： 现金 Cash on hand 银行存款 Cash in bank 有价证券 Marketable securitiea 应收票据 Notes receivable 应收帐款 Accounts receivable 坏帐准备 Provision for bad debts 预付帐款 Advances to suppliers 其他应收款 Other receivables 待摊费用 Deferred and prepaid expenses 存货 Inventories 存货变现损失准备 Provision for loss on realization of inventory 一年内到期的长期债券投资 Long-term investments maturing within one year 其他流动资产 Other current assets 长期投资 Long-term in vestments 一年以上的应收款项 Receivables collectable after one year 固定资产： FIXED ASSETS: 固定资产原价 Fixed assets-cost 累计折旧 Accumulated depreciation 固定资产净值 Fixed assets-net value 固定资产清理 Disposal of fixed assets 在建工程 Construction in progress 无形资产 INTANGIBLE ASSETS: 场地使用权 Land occupancy right 工业产权及专有技术 Proprietary technology and patents 其他无形资产 Other intangibles assets 其他资产： OTHER ASSETS 开办费 Organization expenses 筹建期间汇兑损失 Exchange loss during start-up peried 递延投资损失 Deferred loss on investments 递延税款借项 Deferred taxes debit 其他递延支出 Other deferred expenses 待转销汇兑损失 Unamortized cxehange loss 流动负债 CURRENT LIABILITIES: 短期借款 Short term loans 应付票据 Notes payable 应付帐款 Accounts payable 应付工资 Accrued payroll 应交税金 Taxes payable 应付利润 Dividends payable 预收货款 Advances from customers 其他应付款 Other payables 预提费用 Accrued expenses 应付福利费 Staff and workers bonus and welfare fund 一年内到期的长期负债 Long-term liabitities due within one year 其他流动负债 Other current liabilities 长期负债 LING-TERMLIABILITIES 长期借款 Ling-term loans 应付公司债 Debentures payable 应付公司债溢价（折价） Premium(discount)on debentures payable 一年以上的应付款项 Payables due after one year 其他负债 OTHER LIABILITES 筹建期间汇兑收益 Exchange gain during start-up period 递延投资收益 Deferred gain on investments 递延税款贷项 Deferred taxes credit 其他递延贷项 Other deferred credit 待转销汇兑收益 Unamortized exchange gain 所有者权益： OWNERS EQUITY 实收资本 Paid in capital 其中：中方投资 Including:Chinese investment 其中：外方投资 Including:Foreign investment 已归还投资 Investment returned 资本公积 Capital surplus 储备基金 Reserve fund 企业发展基金 Enterprise expansion fund 利润归还投资 Profits capitalised on return of investment 本年利润 current year profit 未分配利润 Undistributed profits 主营业务收入 Revenue from main operation 主营业务成本 Cost of main operation 主营业务税金及附加 Tax and additional duty of main operation 主营业务利润 Income from main operation 其他业务利润 Incom from other operation 营业费用 Operating expense 管理费用 General and administrative expense 财务费用 Financial expense 利息支出 Interest expense 汇兑损失 Exchange loss 营业利润 Operating Income 投资收益 Investment income 营业外收入 Non-operating income 营业外支出 Non operating expense 利润总额 Income before tax 所得税 income tax 净利润 Net incomeAccounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting管理会计证书 Certificate Public Accountant注册会计师Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表 Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用 Financial statement 财务报表 Financial activities 筹资活动 Going-concern assumption 持续经营假设 Inflation 通货膨涨 Investing activities 投资活动 Liabilities 负债 Negative cash flow 负现金流量 Operating activities 经营活动 Owners equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders equity 股东权益 Window dressing 门面粉饰 Account 帐户财务比率英文术语解析2008-5-911:19页面功能 【字体：大 中 小】【打印】【关闭】Accounts Payable: Sales: Accounts Payable divided by Annual Sales, measuring the speed with which a company pays vendors relative to sales. Numbers higher than typical industry ratios suggest that the company is using suppliers to float operations.Assets: Sales: Total Assets divided by Net Sales, indicating whether a company is handling too high a volume of sales in relation to investment. Very low percentages relative to industry norms might indicate overly conservative sales efforts or poor sales management.Current Liabilities: Inventory: Current Liabilities divided by Inventory: A high ratio, relative to industry norms, suggests over-reliance on unsold goods to finance operations.Current Liabilities: Net Worth: Current Liabilities divided by Net Worth, reflecting a level of security for creditors. The larger the ratio relative to industry norms, the less security there is for creditors.Current Ratio: Current Assets divided by Current Liabilities, measuring current assets available to cover current liabilities, a test of near-term solvency. The ratio indicates to what extent cash on hand and disposable assets are enough to pay off near term liabilities.Fixed Assets: Net Worth: Fixed Assets divided by Net Worth. High ratios relative to the industry can indicate low working capital or high levels of debt.Gross Profit: Sales: Pre-tax profits divided by Annual Sales. This is the profit ratio before product and sales costs, as well as taxes. This ratio can indicate the play in other expenses which could be adjusted to increase the Net Profit margin.Net Profit: Sales: After tax profits divided by Annual Sales. This is the key profit ratio, indicating how much is put in the companys pocket for each $100 of sales.Quick Ratio: Cash plus Accounts Receivable, divided by Current Liabilities, indicating liquid assets available to cover current debt. Also known as the Acid Ratio. This is a harsher version of the Current Ratio, which balances short-term liabilities against cash and liquid instruments.Return on Assets: Net After Tax Profit divided by Total Assets, a critical indicator of profitability. Companies which use their assets efficiently will tend to show a ratio higher than the industry norm.Return on Net Worth: Net After Tax Profit divided by Net Worth, this is the final measure of profitability to evaluate overall return. This ratio measures return relative to investment in the company. Put another way, Return on Net Worth indicates how well a company leverages the investment in it.Return on Sales: Net After Tax Profit divided by Annual Net Sales, indicating the level of profit from each dollar of sales. This ratio can be used as a predictor of the companys ability to withstand changes in prices or market conditions.Sales: Inventory: Annual Net Sales divided by Inventory value. This gives a picture of how quickly inventory turns over. Ratios below the industry norm suggest high levels of inventory. High ratios could indicate product levels insufficient to satisfy demand in a timely manner.Sales: Net Working Capital: Sales divided by Net Working Capital （current assets minus current liabilities）. Ratios higher than industry norms may indicate a strain on available liquid assets, while low ratios may suggest too much liquidity.Total Liabilities: Net Worth: Total liabilities divided by Net Worth. This ratio helps to clarify the impact of long-term debt, which can be seen by comparing this ratio with Current Liabilities: Net Worth. Creditors are concerned to the extent that total liability levels exceed Net Worth. The impact of long-term debtTurnover Ratios: Sales divided by various line items （cash, accounts receivable, accounts payable, inventory, current assets, total assets, fixed assets）. These turnover rations measure operating characteristics of firms. Higher is better for Asset line items. Lower is better for Accounts Payable Turnover. Turnover ratios create a series of operating efficiency indicators relative to sales.税收报表词汇英汉对照2008-1-2211:40页面功能 【字体：大 中 小】【打印】【关闭】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 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 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 income 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 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 with 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Withholding 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 （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 export 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 represented 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 Language 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 included 其中：免税的销售（营业）收入Income from royalties 特许权使用费收益Investment income 投资收益Net income in investment transfer 投资转让净收益Rental net income 租赁净收益Exchange net income 汇兑净收益Net income from asset/inventory surplus 资产盘盈净收益Subsidy income 补贴收入Other income 其他收入Final. total income 收入总额合计Operating expenses 销售（营业）成本Sales tax 销售税金及附加Total period expenses 期间费用合计Deduction items 扣除项目Including salary bonus Employee benefits. Employee labor union dues. Employee education expenses 其中：工资薪金 职工福利费、职工工会经费、职工教育经费Depreciation of fixed assets 固定资产折旧Amortisation on intangible assets and deferred assets 无形资产、递延资产摊销Research and development expenses 研究开发费用Net interest expense 利息净支出Exchange net loss 汇兑净损失Rental net expense 租金净支出Head office administrative expense 上缴总机构管理费Entertainment expenses 业务招待费Taxation expense 税金Loss on bad debts 坏账损失Additional bad debts provision for prior year 增提的坏账准备金Net loss due to inventory shortage, spoilage and obsolescence 资产盘亏、毁损和报废净损失Net loss in investment transfer 投资转让净损失National insurance payment 社会保险缴款Workers insurance expense 劳动保护费Advertising expenditure 广告支出Donations Contributed 捐赠支出Auditing, consulting and litigation expenses 审计、咨询、诉讼费Travelling expenses 差旅费Conference expenses 会议费Transportation, packing, handling and insurance exhibition expense on sales 运输、装卸、包装、保险展览等销售费用Bankruptcy compensation cost 矿产资源补偿费Other deductible expense items 其他扣除费用项目Taxable income calculation 应纳税所得额的计算Income before tax adjustment 纳税调整前所得Plus： Adjustment for additional tax payment 加：纳税调整增加额Including salary bonus tax adjustment Adjustment to tax payment for employee benefits , employee labor union dues, employee education expense.其中：工资薪金纳税调整额职工福利费、职工工会经费和职工教育经费的纳税调整额Interest expense tax payment adjustment amount 利息支出纳税调整额Entertainment expenses tax adjustment amount 业务招待费纳税调整额Advertising expenditure tax payment adjustment amount 广告支出纳税调整额Tax adjustment for contribution expenditure 赞助支出纳税调整额Donations Contributed Tax Adjustment 捐赠支出纳税调整额Tax adjustment for depreciation and amortisation expenditure 折旧、摊销支出纳税调整额Loss on bad debts tax payment adjustment amount 坏账损失纳税调整额Provision for bad debts tax payment adjustment amount 坏账准备纳税调整额Penalties paid for late late tax payment 罚款、罚金或滞纳金Inventory revaluation reserve 存货跌价准备Short term investments depreciation reserve 短期投资跌价准备Long term investments depreciation reserve 长期投资减值准备Plus other taxable items adjustment 其他纳税调整增加项目Less： Deduction for tax adjustment 减：纳税调整减少额Including research and development expenses 其中：研究开发费用附加扣除额Other tax deductible items 其他纳税调整减少项目After tax adjusted income 纳税调整后所得Less： Prior year deficiency 减：弥补以前年度亏损Less： tax-exempt income 减：免税所得Including government loan interest income 其中：国债利息所得Tax free income subsidy 免税的补贴收入Tax free investment income 免于补税的投资收益Tax free technology transfer income 免税的技术转让收益Other tax free income 其他免税所得Taxable Income 应纳税所得额Applicable tax rate 适用税率Income tax payable 应缴所得税额Less： amount overpaid at beginning of period 减：期初多缴所得税额Prepaid income tax 已预缴的所得税额Tax allowance for domestic investment 应补税的境内投资收益的抵免税额Tax allowance for foreign investment 应补税的境外投资收益的抵免税额Approved income tax reduction 经批准减免的所得税额Taxpayers representatives seal 纳税人代表签章Taxpayers units seal 纳税人单位公章Date 日期Agents company seal 代理申报中介机构签章Responsible person 经办人Registered number of responsible person 经办人执业证件号码Completed by tax authority 以下由税务机关填写Date return receive 受理申报日期Person approving 审核人Date of approval 审核日期Tax Authoritys Seal 受理申报税务机关公章Excise tax, tax return 营业税纳税申报表Date of filing 填表日期Taxpayers registration number 纳税人识别号Renminbi （yuan,jiao,fen） 元（列至角分）Taxpayers Name 纳税人名称Taxation period 税款所属时间Tax Items 税目Operating items 经营项目Turnover 营业额Total Income 全部收入Tax exempt items 不征税项目Abatement item 减除项目Tax reduced items 减免税项目Turnover tax payable 应税营业额Current Period 本期Tax amount payable 应纳税额Less tax paid 减免税额If this return is filled by tax payer, the following should be completed by that tax payer. 如纳税人填报，由纳税人填写以下各栏General Accountant （seal） 会计主管（签章）Tax payer （seal） 纳税人（公章）If this return is filled by an authorized agent, following should be completed by that agent. 如委托代理人填报，由代理人填写以下各栏Agents Name 代理人名称Address 地址Agents seal 代理人（公章）Completed by tax authority 以下由税务机关填写Received by tax authority 收到申报表日期Received by 接收人Tax return for stamp tax 印花税纳税申报表Taxpayers registration number 纳税人识别号Taxpayers Name 纳税人名称Taxation period 税款所属时间Tax payment receipt 应税凭证名称Number of units 件数Applicable tax rate 适用税率Amount tax paid 已纳税额Stamp purchases information 购花贴情况Stamps on hand at beginning of period 上期结存Current period purchases 本期购进Current period use 本期贴花Current Period balance 本期结存If this return if filled by a tax payer, the following should be completed by that tax payer. 如纳税人填报，由纳税人填写以下各栏General Accountant （seal） 会计主管（签章）Tax payer （seal） 纳税人（公章）If this return is filled by an authorizedagent .the following should be completed by that agent如委托代理人填报，由代理人填写以下各栏Agents Name 代理人名称Agents address 代理人地址Agents seal 代理人（公章）Completed by tax authority 以下由税务机关填写Received by tax authority 收到申报表日期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