财会中英文对照词汇.docx

流转税Turnover tax增值税Value-added tax消费税consumption tax营业税business tax关税Tariff（customs duties）税率Rate税负转嫁Shift the tax burden税收优惠Tax incentives课税对象subject to taxation、Taxable价内税Price within the tax价外税（tax included in price）、tax excluded in price纳税人taxpayer一般纳税人general taxpayer小规模纳税人Small scale taxpayers增值税专用发票Special VAT invoices 基本税率basic tax rate低税率政策low tax policy征收率percentage charges销项税额tax amount of offset item进项税额income tax amount组成计税价格Composite assessable price成本利润率profit rate on cost出口退税export rebates、tax reimbursement for export海关customs、free goods免税商品tax-free commodities起征点、threshold免征额exemption entitlement 、tax exemption、zero bracket amount减免税款 Tax deduction保护关税（protective tariff）保税制度（bonded system）差别关税（differential duties）差价关税（variable import levies）产品对产品减税方式（product by product reduction of tariff）超保护贸易政策（policy of super-protection）成本(cost）出厂价格（cost price）初级产品（primary commodity）初级产品的价格（the price of primang products）出口补贴（export subsidies）出口动物产品检疫（quarantine of export animal products）出口管制（export contral）出口税（export duty）出口退税（export rebates）出口信贷（export finance）出口限制（export restriction）出口信贷国家担保制（export credit guarantee)出口许可证（export licence）储备货币（reserve carreacy）处于发展初级阶段（in the early etages of development）处理剩余产品的指导原则（the guiding principle of clealing with the surplus agricultural products）船舶（vessel）从量税（specific duty）从价（ad valorem）从价关税（ad valorem duties）单方面转移收支（balance of unilateral transfers）动物产品（animal product）多种汇率（multiple rates of exchange）反补贴税（counter vailing duties）反倾销（anti-dumping）反倾销税（anti-dumping duties）关税（customs duty）关税和贸易总协定（the general agreement on tariffs and trade）关税合作理事会（customs co-operation council） 关税减让（tariff concession）关税配额（tariff quota）关税升级（tariff escalation）关税水平（tariff level）关税税则（tariff）关税同盟（customs union）关税和贸易总协定秘书处（secretariat of gatt）规费（fees）国际价格（international price）约束税率（bound rate)自主关税（autonomous tariff)最惠国税率(the most-favoured-nation rate of duty)优惠差额（margin of preference)优惠税率（preferential rate)有效保护率（effective vate of protection) Vocabulary 词汇register登记，注册taxation bureau税务局，税务机关bureaux政府机关，局（复数形式）enterprise企业real estate房地产，不动产business tax营业税value added tax增值税the national taxation bureau国家税务局the local taxation bureau地方税务局business license营业执照application form申请表registration certificate登记证declaration申报taxreturn纳税申报表fine罚款business income 营业所得，营业收入impose on 加征（税，义务等）于levy on 征收，征集，强迫收集overdue payment 滞纳金tax evasion 逃税， 偷税， 漏税criminal responsibility 刑事责任penalty 处罚， 罚款trace 追查，追究individual income tax 个人所得税taxable 应纳税的，可征税的service 劳务，服务transfer 转让，让与，转移intangible asset 无形资产finance 金融profit 利润patent right 专利权trade mark 商标land-useright 土地使用权taxable income 应税收入，计税收入verify 核定foreign currency 外币，外汇financial institution 金融机构converse 换算，兑换quarter 季度exchange rate 汇率item 项目tax rate 税率lease 租赁property 财产movable property 动产agent 代理人financial lease 金融租赁operational lease 经营租赁ownership 所有权deduct 扣除， 减除realcost 实际成本the land appreciation tax（LAT） 土地增值税joint venture 合资企业share 股份 （名词） 分担， 分享 （动词）proportion 比例 in proportion to 按的比例dividend 股息， 资本红利contribution 出资入股stock company 股份公司equity 股本权益， 股权 combinewith 与合并exempt from 免除的，没有义务的assess and determine 核定stamp tax 印花税Contract 合同deal in 经营， 买卖self-employed trade 自营贸易application 申请headquarter 总公司， 总部consignment 委托， 寄售invoice 发票， 装货清单group company 集团公司controlling company 控股公司中国会计科目的中英文对照一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents现金 Cash银行存款 Cash in bank其他货币资金 Other cash and cash equivalents外埠存款 Other city Cash in bank银行本票 Cashiers cheque银行汇票 Bank draft信用卡 Credit card信用证保证金 L/C Guarantee deposits存出投资款 Refundable deposits短期投资 Short-term investments股票 Short-term investments - stock债券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term investments - other短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable其他应收款 Other notes receivable坏账准备 Bad debt reserves预付账款 Advance money应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories物资采购 Supplies purchasing原材料 Raw materials包装物 Wrappage低值易耗品 Low-value consumption goods材料成本差异 Materials cost variance自制半成品 Semi-Finished goods库存商品 Finished goods商品进销差价 Differences between purchasing and selling price委托加工物资 Work in process - outsourced委托代销商品 Trust to and sell the goods on a commission basis受托代销商品 Commissioned and sell the goods on a commission basis存货跌价准备 Inventory falling price reserves分期收款发出商品 Collect money and send out the goods by stages待摊费用 Deferred and prepaid expenses长期投资 Long-term investment长期股权投资 Long-term investment on stocks股票投资 Investment on stocks其他股权投资 Other investment on stocks长期债权投资 Long-term investment on bonds债券投资 Investment on bonds其他债权投资 Other investment on bonds长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditors rights investment depreciation reserves委托贷款 Entrust loans本金 Principal利息 Interest减值准备 Depreciation reserves固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement累计折旧 Accumulated depreciation固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves工程物资 Project goods and material专用材料 Special-purpose material专用设备 Special-purpose equipment预付大型设备款 Prepayments for equipment为生产准备的工具及器具 Preparative instruments and implement for fabricate在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project在建工程减值准备 Construction-in-process depreciation reserves固定资产清理 Liquidation of fixed assets无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income长期待摊费用 Long-term deferred and prepaid expenses待处理财产损溢 Wait deal assets loss or income待处理流动资产损溢 Wait deal intangible assets loss or income待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability短期借款 Short-term borrowing应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应付账款 Account payable预收账款 Deposit received代销商品款 Proxy sale goods revenue应付工资 Accrued wages应付福利费 Accrued welfarism应付股利 Dividends payable应交税金 Tax payable应交增值税 value added tax payable进项税额 Withholdings on VAT已交税金 Paying tax转出未交增值税 Unpaid VAT changeover减免税款 Tax deduction销项税额 Substituted money on VAT出口退税 Tax reimbursement for export进项税额转出 Changeover withnoldings on VAT出口抵减内销产品应纳税额 Export deduct domestic sales goods tax转出多交增值税 Overpaid VAT changeover未交增值税 Unpaid VAT应交营业税 Business tax payable应交消费税 Consumption tax payable应交资源税 Resources tax payable应交所得税 Income tax payable应交土地增值税 Increment tax on land value payable应交城市维护建设税 Tax for maintaining and building cities payable应交房产税 Housing property tax payable应交土地使用税 Tenure tax payable应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable应交个人所得税 Personal income tax payable其他应交款 Other fund in conformity with paying其他应付款 Other payables预提费用 Drawing expense in advance其他负债 Other liabilities待转资产价值 Pending changerover assets value预计负债 Anticipation liabilities长期负债 Long-term Liabilities长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year应付债券 Bonds payable债券面值 Face value, Par value债券溢价 Premium on bonds债券折价 Discount on bonds应计利息 Accrued interest长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付 Long-term account payable over one year专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over one year递延税款 Deferral taxes三、所有者权益类 OWNERS EQUITY资本 Capita实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock已归还投资 Investment Returned资本公积 Capital reserve资本(或股本)溢价 Cpital(or Stock) premium接受捐赠非现金资产准备 Receive non-cash donate reserve股权投资准备 Stock right investment reserves拨款转入 Allocate sums changeover in外币资本折算差额 Foreign currency capital其他资本公积 Other capital reserve盈余公积 Surplus reserves法定盈余公积 Legal surplus任意盈余公积 Free surplus reserves法定公益金 Legal public welfare fund储备基金 Reserve fund企业发展基金 Enterprise expension fund利润归还投资 Profits capitalizad on return of investment利润 Profits本年利润 Current year profits利润分配 Profit distribution其他转入 Other chengeover in提取法定盈余公积 Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取储备基金 Withdrawal reserve fund提取企业发展基金 Withdrawal reserve for business expansion提取职工奖励及福利基金 Withdrawal staff and workers bonus and welfare fund利润归还投资 Profits capitalizad on return of investment应付优先股股利 Preferred Stock dividends payable提取任意盈余公积 Withdrawal other common accumulation fund应付普通股股利 Common Stock dividends payable转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)未分配利润 Undistributed profit四、成本类 Cost生产成本 Cost of manufacture基本生产成本 Base cost of manufacture辅助生产成本 Auxiliary cost of manufacture制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets出售无形资产收益 Income on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities资源税 Resources tax土地增值税 Increment tax on land value其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses营