【税会实务】日常英文财务术语

100个常见的财务术语的中英文对照：1.资产负债表-Balance Sheet2.利润表-Income Statement3.现金流量表-Cash Flow Statement4.权益-Equity5.负债-Liabilities6.应收账款-Accounts Receivable7.应付账款-Accounts Payable8.折旧-Depreciation9.摊销-Amortization10.毛利润-Gross Profit11.净利润-Net Profit12.营业收入-Revenue13.税前利润-Pre-Tax Profit14.税后利润-After-Tax Profit15.税收-Taxes16.预付账款-Prepaid Expenses17.固定资产-Fixed Assets18.流动资产-Current Assets19.非流动资产-Non-Current Assets20.货币资金-Cash and Cash Equivalents21.存货-Inventory22.无形资产-Intangible Assets23.有形资产-Tangible Assets24.股东权益-Shareholders'Equity25.市值-Market Value26.减值-Impairment27.财报-Financial Statements28.财务指标-Financial Ratios29.收入-Income30.费用-Expenses31.盈利-Profit32.成本-Cost33.利率-Interest Rate34.汇率-Exchange Rate35.通货膨胀-Inflation36.汇兑损益-Foreign Exchange Gain/Loss37.现金流量-Cash Flow38.资产负债表债务比率-Debt-to-Equity Ratio39.财务杠杆-Financial Leverage40.资本回报率-Return on Capital41.净现值-Net Present Value42.内部收益率-Internal Rate of Return43.投资回报率-Return on Investment44.市盈率-Price-to-Earnings Ratio45.市净率-Price-to-Book Ratio46.经营性现金流-Operating Cash Flow47.财务性现金流-Financing Cash Flow48.投资性现金流-Investing Cash Flow49.营业成本-Cost of Goods Sold50.资金流量-Funds Flow51.长期借款-Long-Term Debt52.短期借款-Short-Term Debt53.货币兑换-Currency Conversion54.固定成本-Fixed Cost55.变动成本-Variable Cost56.利润率-Profit Margin57.资产周转率-Asset Turnover Ratio58.财务分析-Financial Analysis59.资产减值准备-Allowance for Doubtful Accounts60.市场份额-Market Share61.总资产周转率-Total Asset Turnover Ratio62.资产负债率-Debt-to-Asset Ratio63.自由现金流-Free Cash Flow64.资产收益率-Return on Assets65.负债收益率-Return on Liabilities66.股票-Stocks67.债券-Bonds68.期权-Options69.期货-Futures70.衍生品-Derivatives71.投资组合-Investment Portfolio72.收益率-Yield73.偿付能力-Solvency74.信用评级-Credit Rating75.现值-Present Value76.未来值-Future Value77.现金比率-Cash Ratio78.流动比率-Current Ratio79.速动比率-Quick Ratio80.息税前利润-Earnings Before Interest and Taxes(EBIT)81.息税折旧及摊销前利润-Earnings Before Interest,Taxes, Depreciation,and Amortization(EBITDA)82.理财产品-Financial Products83.资产管理-Asset Management84.风险管理-Risk Management85.资金管理-Cash Management86.保险-Insurance87.投资银行-Investment Banking88.证券市场-Securities Market89.投资顾问-Investment Advisor90.股票交易-Stock Trading91.债券交易-Bond Trading92.基金-Mutual Fund93.证券投资-Securities Investment94.金融市场-Financial Market95.财务规划-Financial Planning96.财务顾问-Financial Advisor97.财务报表分析-Financial Statement Analysis98.会计准则-Accounting Standards99.会计周期-Accounting Period100.税率-Tax Rate。

财务英文专业术语财务英文专业术语是指在财务管理和会计领域中使用的专业性语言和词汇。

以下是一些常见的财务英文专业术语：1.资产负债表（Balance Sheet）2.利润表（Income Statement）3.现金流量表（Cash Flow Statement）4.所有者权益变动表（Statement of Changes in Equity）5.流动比率（Liquidity Ratio）6.速动比率（Quick Ratio）7.存货周转率（Inventory Turnover Ratio）8.应收账款周转率（Accounts Receivable Turnover Ratio）9.固定资产周转率（Fixed Asset Turnover Ratio）10.总资产周转率（Total Asset Turnover Ratio）11.利息保障倍数（Interest Coverage Ratio）12.负债比率（Debt Ratio）13.权益比率（Equity Ratio）14.资本化比率（Capitalization Ratio）15.折旧（Depreciation）16.摊销（Amortization）17.坏账（Bad Debt）18.可变成本（Variable Costs）19.固定成本（Fixed Costs）20.直接成本（Direct Costs）21.间接成本（Indirect Costs）22.总成本（Total Costs）23.利润（Profit）24.经济增加值（Economic Value Added, EVA）25.现值（Present Value, PV）26.净现值（Net Present Value, NPV）27.内含收益率（Internal Rate of Return, IRR）。

一、财务术语中英文大全二、布鲁内尔：财会类专业术语三、[ 2020-6-26 15:15:00 | By: brunelcssa ]四、引荐share Ａ股；甲类股份五、abatement of tax 减税；减扣免税额六、ABN AMRO Bank N.V. 荷兰银行七、above-the-line expenditure 在线项目支出；经常预算支出八、above-the-line receipt 在线项目支出；经常预算支出九、ABSA Asia Limited 南非结合亚洲十、absolute change 相对数值变卦十一、absolute expenditure 实践开支十二、absolute guideline figure 相对准那么数字十三、absolute interest 相对权益十四、absolute order of discharge 相对破产解除令十五、absolute profit margin 相对利润幅度十六、absolute 实值；相对值十七、absolutely vested interest 相对既得权益十八、absorbed cost 已吸收本钱；已分摊本钱十九、absorption 吸收；分摊；兼并二十、absorption rate 吸收率；摊配率；分摊率二十一、ACB Finance Limited 亚洲商业财务二十二、acceptable form of reciprocity 合理的互惠条件二十三、acceptable rate 适当利率；适当汇率二十五、acceptance for honour 参与承兑二十六、acceptor 承兑人；接受人；受票人二十七、acceptor for honour 参与承兑人二十八、accident insurance 不测保险二十九、Accident Insurance Association of Hong Kong 香港不测保险公会三十、accident insurance scheme 不测保险方案三十一、accident year basis 不测年度基准三十二、accommodation 通融；存款三十三、accommodation bill 通融票据；空头票据三十四、accommodation party 汇票代发人三十五、account balance 账户余额；账户结余三十六、account book 帐簿三十七、account collected in advance 预收款项三十八、account current book 往来帐簿三十九、account of after-acquired property 预先取得的财富报告四十、account of defaulter 拖欠帐目四十一、account payable 应付帐款四十二、account payee only [A/C payee only] 只可转帐；存入收款人账户四十三、account receivable 应收帐款四十四、account receivable report 应收帐款报表四十五、account statement 结单；账单；会计财务报表四十六、account title 账户称号；会计科目四十八、Accountant´s Report Rules 会计师报告规那么四十九、accounting and auditing prcedure 会计与审计顺序；会计与核数顺序五十、Accounting Arrangements «会计布置»五十一、accounting basis 会计基础五十二、accounting by Official Receiver 破产管理署署长呈交的帐目五十三、Accounting Circular «会计通告»五十四、accounting class 会计类别五十五、accounting date 记帐日期；会计结算日期五十六、accounting for money 款项核算五十七、Accounting Officer 会计主任五十八、accounting period 会计报告期；会计期五十九、accounting policy 会计政策；会计方针六十、accounting practice 会计惯例六十一、accounting principle 会计准那么六十二、accounting record 会计记载六十三、accounting report 会计报告清产核资Take inventory of property and make an accounting of funds 留存公积金Retain the common reserve funds六十四、留存公益金Retain the public welfare fund六十五、Accounting Services Branch [Treasury] 会计事务部〔库务署〕六十六、Accounting Society of China 中国会计学会六十七、accounting statement 会计报表六十九、accounting transaction 会计事项；帐务买卖七十、accounting treatment 会计处置七十一、accounting year 会计年度七十二、accretion 增值；添加七十三、accrual 应计项目；应累算数目七十四、accrual basis 应计制；权责发作制七十五、accrual basis accounting 应计制会计；权责发作制会计七十六、accrue 应累算；应计七十七、accrued benefit 应累算利益七十八、accrued charges 应计费用七十九、accrued cumulative preference share dividend 应累算的累积优先股股息八十、accrued expenses 应累算费用八十一、accrued interest payable 应付利息；应计未付利息八十二、accrued interest receivable 应收利息；应计未收利息八十三、accrued right 累算权益八十四、accruing profit 应累算的利润八十五、accumulated fiscal reserve 累积财政储藏八十六、accumulated profit 累积利润；滚存溢利八十七、accumulated reserve 累积储藏八十八、accumulation of surplus income 累积收益盈余八十九、acquired assets 既得资产九十、acquisition 收买；置办；取得九十二、acquisition expenses 置办费用九十三、acquisition of 100% interest 收买全部股权九十四、acquisition of control 取得控制权九十五、acquisition of fixed assets 置办固定资产九十六、acquisition of shell 〝买壳〞九十七、acquisition price 收卖价九十八、act of God 天灾九十九、acting partner 执事合伙人百、active market 买卖生动的市场；交投畅旺的市场；旺市百一、active partner 积极参与的合伙人百二、active trading 交投生动百三、actual circulation 实践流通百四、actual cost 实践本钱百五、actual expenditure 实践开支；实践支出百六、actual income 实践入息；实践支出；实践收益百七、actual market 现货市场百八、actual price 现货价；实践价钱百九、actual profit 实践利润百十、actual quotation 实盘；实践价位；实践报价百十一、actual year basis 按实践年度计算百十二、actuals 实货百十三、actuarial investigation 精算调查百十五、actuarial report 精算师报告百十六、Actuarial Society of Hong Kong 香港精算学会百十七、actuarial valuation 精算师估值百十八、actuary 精算师百十九、ad referendum agreement 暂定协议；有待复核的协议百二十、ad valorem duty 从价税；按值征税百二十一、ad valorem duty system 从价税制百二十二、ad valorem fee 从价费百二十三、ad valorem tariff 从价关税百二十四、additional allowance 额外免税额百二十五、additional amount for unexpired risk 未过时风险的额外款额百二十六、additional assessable profit 补加应评税利润百二十七、additional assessment 补加评税百二十八、additional commitment 额外承当百二十九、additional commitment vote 额外承当拨款百三十、additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额百三十一、additional dependent parent allowance 供养父母额外免税额百三十二、additional provision 额外拨款百三十三、additional stamp duty 附加印花税百三十四、additional tax 补加税罚款；补加税款百三十五、Additional Tax Demand Note 交纳补加税罚款通知书；交纳补加税款通知书百三十七、adjudicated bankrupt 裁定破产人百三十八、adjudication fee 裁定费；评定印花税额手续费；评价契据费百三十九、adjudication of bankruptcy 裁定破产；宣告破产百四十、adjudication of insolvency 裁定有力归还债务百四十一、adjusted actual 经调整的实数；调整后的实数百四十二、adjusted current assets 经调整的活动资产；调整后的活动资产百四十三、adjusted figure 经调整的数字；调整后的数额百四十四、adjusted liabilities 经调整的负债；调整后的负债百四十五、adjusted loss 经调整的盈余；调整后的盈余百四十六、adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值百四十七、adjusted profit 经调整的利润；调整后的利润百四十八、adjusted surplus 经调整的盈余额；调整后的盈余额百四十九、adjusted 经调整的价值；调整后的价值百五十、adjustment 调整；修订；理算〔保险〕百五十一、adjustment centre 调剂中心百五十二、adjustment lag 调整进程的时间差距；调整时差百五十三、adjustment mechanism 调零件制百五十四、adjustment of loss 盈余调整百五十五、adjustment process 调整进程；调整顺序百五十六、adjustment range 调整幅度百五十七、administered exchange rate 受控制汇率融管理局〕百五十九、administration expenses 行政费用百六十、administration fee 手续费；行政费百六十一、administration in bankruptcy 破产管理百六十二、administration order 遗产管理令百六十三、administrator 管理人；遗产管理人百六十四、administrator of the estate 遗产管理人百六十五、admission of debt 债项供认书百六十六、admission of proof 接纳债务证明百六十七、advance 放存款项；垫付款项；预支款项；预付款项百六十八、advance account 暂支帐目；预付款账户百六十九、advance compensation 预付补偿金百七十、advance from shareholder 股东垫款百七十一、advance pending reimbursement 预支以待日后付还百七十二、advanced economy 先进经济体系百七十三、advancement 预付；预付财富百七十四、advances warrant 垫款令百七十五、advancing 贷出百七十六、adverse balance 逆差百七十七、adverse exchange 逆汇百七十八、advertisement addressed to shareholders 在报章刊登的致股东通告百七十九、advice for collection 托收通知书百八十一、advice of payment 付款通知百八十二、Advisory Committee [Securities and Futures Commission] 咨询委员会〔证券及期货事务监察委员会〕百八十三、Advisory Committee on Diversification 经济多元化咨询委员会百八十四、affidavit 誓章；遗产申报誓章百八十五、affidavit of no receipt 述明无收款的誓章百八十六、affiliate 联号；联营公司；隶属公司百八十七、affiliated company 隶属公司；联号；联营公司百八十八、affirmation [estate duty] 非宗教式宣誓〔遗产税〕百八十九、affordability 担负才干百九十、African Development Bank [AfDB] 非洲开发银行百九十一、after-acquired property 预先取得的财富百九十二、after-hours dealing 市后买卖百九十三、after-tax profit 税后盈利；税后利润；税后溢利百九十四、agency agreement 代理协议百九十五、agency expenses 代理机构的开支百九十六、agency fee 代理费百九十七、Agency Law «代理法»百九十八、agent 代理人；承销人百九十九、agent of company 公司代理人二百、agent´s fee 代理人费；经纪费二百一、aggregate 总计；总数；总体数字二百三、aggregate assets and liabilities 总体资产与负债二百四、aggregate at constant price 按固定价钱计算的总体数字二百五、aggregate demand 总需求二百六、aggregate gross position 总持仓量二百七、aggregate limit 总限额二百八、aggregate of salaries tax 算计薪俸税二百九、aggregate performance 总体表现；总体业绩二百十、aggregate supply 总体供应二百十一、aggregate surplus 总盈余二百十二、aggregate total 全体总额二百十三、aggregate 总值；算计价值二百十四、aggregated basis 算计基准二百十五、aggregated net chargeable income 算计应课税入息实额二百十六、aggregation 兼并计算；算计；总和二百十七、aggregation of incomes of husband and wife 夫妇入息兼并计算二百十八、aggregation of property 财富的总和二百十九、agio 差价；贴水二百二十、Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment «香港政府和日本政府关于相互促进和维护投资协议»二百二十一、Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment «香港政府和奥天时共和国政府关于相互促进和维护投资协议»二百二十二、Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment «香港政府和法兰西共和国政府关于相互促进和维护投资协议»二百二十三、Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment «香港政府和大韩民国政府关于相互促进和维护投资协议»二百二十四、agreement for a settlement 授产协议二百二十五、agreement for assignment 转让协议二百二十六、agreement for sale 售卖协议；买卖协议二百二十七、agreement for sale and purchase 买卖协议二百二十八、agreement for the payment of interest 支付利息协议二百二十九、agreement for the repayment of money 还款协议二百三十、agreement of reinsurance 再保险协议二百三十一、Agricultural Bank of China 中国农业银行二百三十二、air passenger departure tax 飞机乘客离境税二百三十三、Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕二百三十四、airport tax 机场税二百三十五、alcohol duty 酒精税二百三十六、alienation 让与；让渡；转让二百三十七、alimony 生活费；赡养费二百三十八、All Ordinaries Index [AOI] 一切普通股指数二百四十、All Sales Record for Stock Market «股票市场成交报告»二百四十一、Allied Capital Resources Limited 新联财务二百四十二、all-items index [Consumer Price Index] 总指数〔消费物价指数〕二百四十三、allocation letter 拨款信件二百四十四、allocation of fund 分配款项；预留款项二百四十五、allocation of profit 利润分配；溢利分配二百四十六、allocation warrant 拨款令二百四十七、allotment 分配；配股二百四十八、allotment notice 股份配售通知；配股通知二百四十九、allotment of shares 股份分配二百五十、allowable 可获宽免；免税的二百五十一、allowable business loss 可扣除的营业盈余二百五十二、allowable expenses 可扣税的支出二百五十三、allowance 免税额；津贴；备抵；预备金二百五十四、allowance for debts 债项的免税额二百五十五、allowance for depreciation by wear and tear 耗损折旧免税额二百五十六、allowance for funeral expenses 殡殓费的免税额二百五十七、allowance for inflation 为通货收缩而预留的款项；通胀预备金二百五十八、allowance for repairs and outgoings 修葺及支出方面的免税额二百五十九、allowance to debtor 给债务人的津贴二百六十、alteration of capital 资本更改二百六十一、alternate trustee 候补受托人二百六十三、ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕二百六十四、ambit of charges 征税范围；收费范围二百六十五、amended valuation 经修订的估值二百六十六、American Commodities Exchange 美国商品买卖所二百六十七、American Express Bank Limited 美国运通银行二百六十八、American Stock Exchange 美国证券买卖所二百六十九、amortization 摊销二百七十、amount due from banks 寄存银行同业的款项二百七十一、amount due from banks abroad 寄存海外银行同业的款项二百七十二、amount due from holding companies 控股公司欠款二百七十三、amount due from local banks 寄存本港银行同业的款项二百七十四、amount due to banks 银行同业的存款二百七十五、amount due to banks abroad 海外银行同业的存款二百七十六、amount due to holding companies 控股公司存款二百七十七、amount due to local banks 本港银行同业的存款二百七十八、amount due to outport banks 外埠银行同业的存款二百七十九、二百八十、、资产类Assets二百八十一、二百八十二、活动资产Current assets二百八十三、货币资金Cash and cash equivalents二百八十四、1001 现金Cash二百八十六、1009 其他货币资金Other cash and cash equivalents二百八十七、100901 外埠存款Other city Cash in bank二百八十八、100902 银行本票Cashier''s cheque二百八十九、100903 银行汇票Bank draft二百九十、100904 信誉卡Credit card二百九十一、100905 信誉证保证金L/C Guarantee deposits二百九十二、100906 存出投资款Refundable deposits二百九十三、1101 短期投资Short-term investments二百九十四、110101 股票Short-term investments - stock二百九十五、110102 债券Short-term investments - corporate bonds二百九十六、110103 基金Short-term investments - corporate funds二百九十七、110110 其他Short-term investments - other二百九十八、1102 短期投资涨价预备Short-term investments falling price reserves 二百九十九、应收款Account receivable三百、1111 应收票据Note receivable三百一、银行承兑汇票Bank acceptance三百二、商业承兑汇票Trade acceptance三百三、1121 应收股利Dividend receivable三百四、1122 应收利息Interest receivable三百五、1131 应收账款Account receivable三百六、1133 其他应收款Other notes receivable三百七、1141 坏账预备Bad debt reserves三百八、1151 预付账款Advance money三百九、1161 应收补贴款Cover deficit by state subsidies of receivable三百十、库存资产Inventories三百十一、1201 物资推销Supplies purchasing三百十二、1211 原资料Raw materials三百十三、1221 包装物Wrappage三百十四、1231 低值易耗品Low-value consumption goods三百十五、1232 资料本钱差异Materials cost variance三百十六、1241 自制半成品Semi-Finished goods三百十七、1243 库存商品Finished goods三百十八、1244 商品进销差价Differences between purchasing and selling price三百十九、1251 委托加工物资Work in process - outsourced三百二十、1261 委托代销商品Trust to and sell the goods on a commission basis三百二十一、1271 受托代销商品Commissioned and sell the goods on a commission basis三百二十二、1281 存货涨价预备Inventory falling price reserves三百二十三、1291 分期收款收回商品Collect money and send out the goods by stages三百二十四、1301 待摊费用Deferred and prepaid expenses三百二十五、临时投资Long-term investment三百二十六、1401 临时股权投资Long-term investment on stocks三百二十八、140102 其他股权投资Other investment on stocks三百二十九、1402 临时债务投资Long-term investment on bonds三百三十、140201 债券投资Investment on bonds三百三十一、140202 其他债务投资Other investment on bonds三百三十二、1421 临时投资减值预备Long-term investments depreciation reserves三百三十三、股权投资减值预备Stock rights investment depreciation reserves 三百三十四、债务投资减值预备Bcreditor''s rights investment depreciation reserves三百三十五、1431 委托存款Entrust loans三百三十六、143101 本金Principal三百三十七、143102 利息Interest三百三十八、143103 减值预备Depreciation reserves三百三十九、1501 固定资产Fixed assets三百四十、房屋Building三百四十一、修建物Structure三百四十二、机器设备Machinery equipment三百四十三、运输设备Transportation facilities三百四十四、工具用具Instruments and implement三百四十五、1502 累计折旧Accumulated depreciation三百四十六、1505 固定资产减值预备Fixed assets depreciation reserves三百四十七、房屋、修建物减值预备Building/structure depreciation reserves三百四十九、1601 工程物资Project goods and material三百五十、160101 公用资料Special-purpose material三百五十一、160102 公用设备Special-purpose equipment三百五十二、160103 预付大型设备款Prepayments for equipment三百五十三、160104 为消费预备的工具及用具Preparative instruments and implement for fabricate三百五十四、1603 在建工程Construction-in-process三百五十五、装置工程Erection works三百五十六、在装置设备Erecting equipment-in-process三百五十七、技术改造工程Technical innovation project三百五十八、大修缮工程General overhaul project三百五十九、1605 在建工程减值预备Construction-in-process depreciation reserves三百六十、1701 固定资产清算Liquidation of fixed assets三百六十一、1801 有形资产Intangible assets三百六十二、专利权Patents三百六十三、非专利技术Non-Patents三百六十四、商标权Trademarks, Trade names三百六十五、著作权Copyrights三百六十六、土地运用权Tenure三百六十七、商誉Goodwill三百六十八、1805 有形资产减值预备Intangible Assets depreciation reserves三百七十、商标权减值预备trademark rights depreciation reserves三百七十一、1815 未确认融资费用Unacknowledged financial charges三百七十二、待处置财富损溢Wait deal assets loss or income三百七十三、1901 长等候摊费用Long-term deferred and prepaid expenses三百七十四、1911 待处置财富损溢Wait deal assets loss or income三百七十五、191101待处置活动资产损溢Wait deal intangible assets loss or income三百七十六、191102待处置固定资产损溢Wait deal fixed assets loss or income 三百七十七、三百七十八、二、负债类Liability三百七十九、三百八十、短期负债Current liability三百八十一、2101 短期借款Short-term borrowing三百八十二、2111 应付票据Notes payable三百八十三、银行承兑汇票Bank acceptance三百八十四、商业承兑汇票Trade acceptance三百八十五、2121 应付账款Account payable三百八十六、2131 预收账款Deposit received三百八十七、2141 代销商品款Proxy sale goods revenue三百八十八、2151 应付工资Accrued wages三百八十九、2153 应付福利费Accrued welfarism三百九十、2161 应付股利Dividends payable三百九十二、217101 应交增值税value added tax payable三百九十三、21710101 进项税额Withholdings on VAT三百九十四、21710102 已交税金Paying tax三百九十五、21710103 转出未交增值税Unpaid VAT changeover三百九十六、21710104 减免税款Tax deduction三百九十七、21710105 销项税额Substituted money on VAT三百九十八、21710106 出口退税Tax reimbursement for export三百九十九、21710107 进项税额转出Changeover withnoldings on VAT四百、21710108 出口抵减外销产品应征税额Export deduct domestic sales goods tax 四百一、21710109 转出多交增值税Overpaid VAT changeover四百二、21710110 未交增值税Unpaid VAT四百三、217102 应交营业税Business tax payable四百四、217103 应交消费税Consumption tax payable四百五、217104 应交资源税Resources tax payable四百六、217105 应交所得税Income tax payable四百七、217106 应交土地增值税Increment tax on land value payable四百八、217107 应交城市维护树立税Tax for maintaining and building cities payable四百九、217108 应交房产税Housing property tax payable四百十、217109 应交土地运用税Tenure tax payable四百十一、217110 应交车船运用税Vehicle and vessel usage license plate tax(VVULPT) payable四百十三、2176 其他应交款Other fund in conformity with paying四百十四、2181 其他应付款Other payables四百十五、2191 预提费用Drawing expense in advance四百十六、其他负债Other liabilities四百十七、2201 待转资产价值Pending changerover assets value四百十八、2211 估量负债Anticipation liabilities四百十九、临时负债Long-term Liabilities四百二十、2301 临时借款Long-term loans四百二十一、一年内到期的临时借款Long-term loans due within one year四百二十二、一年后到期的临时借款Long-term loans due over one year四百二十三、2311 应付债券Bonds payable四百二十四、231101 债券面值Face value, Par value四百二十五、231102 债券溢价Premium on bonds四百二十六、231103 债券折价Discount on bonds四百二十七、231104 应计利息Accrued interest四百二十八、2321 临时应付款Long-term account payable四百二十九、应付融资租赁款Accrued financial lease outlay四百三十、一年内到期的临时应付Long-term account payable due within one year四百三十一、一年后到期的临时应付Long-term account payable over one year 四百三十二、2331 专项应付款Special payableyear四百三十四、一年后到期的专项应付Long-term special payable over one year四百三十五、2341 递延税款Deferral taxes四百三十六、四百三十七、三、一切者权益类OWNERS'' EQUITY四百三十八、四百三十九、资本Capita四百四十、3101 实收资本(或股本) Paid-up capital(or stock)四百四十一、实收资本Paicl-up capital四百四十二、实收股本Paid-up stock四百四十三、3103 已出借投资Investment Returned四百四十四、公积四百四十五、3111 资本公积Capital reserve四百四十六、311101 资本(或股本)溢价Cpital(or Stock) premium四百四十七、311102 接受捐赠非现金资产预备Receive non-cash donate reserve 四百四十八、311103 股权投资预备Stock right investment reserves四百四十九、311105 拨款转入Allocate sums changeover in四百五十、311106 外币资本折算差额Foreign currency capital四百五十一、311107 其他资本公积Other capital reserve四百五十二、3121 盈余公积Surplus reserves四百五十三、312101 法定盈余公积Legal surplus四百五十四、312102 恣意盈余公积Free surplus reserves四百五十六、312104 储藏基金Reserve fund四百五十七、312105 企业开展基金Enterprise expension fund四百五十八、312106 利润出借投资Profits capitalizad on return of investment 四百五十九、利润Profits四百六十、3131 本年利润Current year profits四百六十一、3141 利润分配Profit distribution四百六十二、314101 其他转入Other chengeover in四百六十三、314102 提取法定盈余公积Withdrawal legal surplus四百六十四、314103 提取法定公益金Withdrawal legal public welfare funds四百六十五、314104 提取储藏基金Withdrawal reserve fund四百六十六、314105 提取企业开展基金Withdrawal reserve for business expansion四百六十七、314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund四百六十八、314107 利润出借投资Profits capitalizad on return of investment 四百六十九、314108 应付优先股股利Preferred Stock dividends payable四百七十、314109 提取恣意盈余公积Withdrawal other common accumulation fund四百七十一、314110 应付普通股股利Common Stock dividends payable四百七十二、314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)四百七十三、314115 未分配利润Undistributed profit四百七十五、四、本钱类Cost四百七十六、四百七十七、4101 消费本钱Cost of manufacture四百七十八、410101 基本消费本钱Base cost of manufacture 四百七十九、410102 辅佐消费本钱Auxiliary cost of manufacture 四百八十、4105 制造费用Manufacturing overhead四百八十一、资料费Materials四百八十二、管理人员工资Executive Salaries四百八十三、奖金Wages四百八十四、在职金Retirement allowance四百八十五、补贴Bonus四百八十六、外保劳务费Outsourcing fee四百八十七、福利费Employee benefits/welfare四百八十八、会议费Coferemce四百八十九、加班餐费Special duties四百九十、市内交通费Business traveling四百九十一、通讯费Correspondence四百九十二、费Correspondence四百九十三、水电取暖费Water and Steam四百九十四、税费Taxes and dues四百九十五、租赁费Rent四百九十六、管理费Maintenance四百九十八、油料费Vehicles maintenance四百九十九、培训费Education and training五百、接待费Entertainment五百一、图书、印刷费Books and printing五百二、运费Transpotation五百三、保险费Insurance premium五百四、支付手续费Commission五百五、杂费Sundry charges五百六、折旧费Depreciation expense五百七、机物料消耗Article of consumption五百八、休息维护费Labor protection fees五百九、时节性停工损失Loss on seasonality cessation 五百十、4107 劳务本钱Service costs五百十一、五百十二、五、损益类Profit and loss五百十三、五百十四、支出Income五百十五、业务支出OPERATING INCOME五百十六、5101 主营业务支出Prime operating revenue 五百十七、产品销售支出Sales revenue五百十八、效劳支出Service revenue五百十九、5102 其他业务支出Other operating revenue五百二十一、代购代售五百二十二、包装物出租Wrappage lease五百二十三、出让资产运用权支出Remise right of assets revenue五百二十四、返还所得税Reimbursement of income tax五百二十五、其他支出Other revenue五百二十六、5201 投资收益Investment income五百二十七、短期投资收益Current investment income五百二十八、临时投资收益Long-term investment income五百二十九、计提的委托存款减值预备Withdrawal of entrust loans reserves 五百三十、5203 补贴支出Subsidize revenue五百三十一、国度扶持补贴支出Subsidize revenue from country五百三十二、其他补贴支出Other subsidize revenue五百三十三、5301 营业外支出NON-OPERATING INCOME五百三十四、非货币性买卖收益Non-cash deal income五百三十五、现金溢余Cash overage五百三十六、处置固定资产净收益Net income on disposal of fixed assets 五百三十七、出售有形资产收益Income on sales of intangible assets五百三十八、固定资产盘盈Fixed assets inventory profit五百三十九、罚款净支出Net amercement income五百四十、支出Outlay五百四十一、业务支出Revenue charges五百四十二、5401 主营业务本钱Operating costs五百四十四、效劳本钱Cost of service五百四十五、5402 主营业务税金及附加Tax and associate charge 五百四十六、营业税Sales tax五百四十七、消费税Consumption tax五百四十八、城市维护树立税Tax for maintaining and building cities 五百四十九、资源税Resources tax五百五十、土地增值税Increment tax on land value五百五十一、5405 其他业务支出Other business expense五百五十二、销售其他资料本钱Other cost of material sale五百五十三、其他劳务本钱Other cost of service五百五十四、其他业务税金及附加费Other tax and associate charge 五百五十五、费用Expenses五百五十六、5501 营业费用Operating expenses五百五十七、代销手续费Consignment commission charge五百五十八、运杂费Transpotation五百五十九、保险费Insurance premium五百六十、展览费Exhibition fees五百六十一、广告费Advertising fees五百六十二、5502 管理费用Adminisstrative expenses五百六十三、职工工资Staff Salaries五百六十四、修缮费Repair charge五百六十五、低值易耗摊销Article of consumption五百六十七、差旅费Travelling expense五百六十八、工会经费Labour union expenditure五百六十九、研讨与开发费Research and development expense五百七十、福利费Employee benefits/welfare五百七十一、职工教育经费Personnel education五百七十二、就业保险费Unemployment insurance五百七十三、休息保险费Labour insurance五百七十四、医疗保险费Medical insurance五百七十五、会议费Coferemce五百七十六、延聘中介机构费Intermediary organs五百七十七、咨询费Consult fees五百七十八、诉讼费Legal cost五百七十九、业务招待费Business entertainment五百八十、技术转让费Technology transfer fees五百八十一、矿产资源补偿费Mineral resources compensation fees五百八十二、排污费Pollution discharge fees五百八十三、房产税Housing property tax五百八十四、车船运用税Vehicle and vessel usage license plate tax(VVULPT) 五百八十五、土地运用税Tenure tax五百八十六、印花税Stamp tax五百八十七、5503 财务费用Finance charge五百八十八、利息支出Interest exchange五百九十、各项手续费Charge for trouble五百九十一、各项专门借款费用Special-borrowing cost五百九十二、5601 营业外支出Nonbusiness expenditure五百九十三、捐赠支出Donation outlay五百九十四、减值预备金Depreciation reserves五百九十五、十分损失Extraordinary loss五百九十六、处置固定资产净损失Net loss on disposal of fixed assets 五百九十七、出售有形资产损失Loss on sales of intangible assets五百九十八、固定资产盘亏Fixed assets inventory loss五百九十九、债务重组损失Loss on arrangement六百、罚款支出Amercement outlay六百一、5701 所得税Income tax六百二、以前年度损益调整Prior year income adjustment。

财务术语中英文大全财务术语中英文大全一、会计与会计理论会计accounting决策人DecisionMaker投资人Investor股东Shareholder债权人Creditor财务会计FinancialAccounting管理会计ManagementAccounting本钱会计CostAccounting私业会计PrivateAccounting公众会计PublicAccounting注册会计师CPACertifiedPublicAccountant国际会计准那么委员会IASC美国注册会计师协会AICPA财务会计准那么委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标AccountingObjectives会计假设AccountingAssumptions会计要素AccountingElements会计原那么AccountingPrinciples会计实务过程AccountingProcedures财务报表FinancialStatements财务分析FinancialAnalysis会计主体假设Separate-entityAssumption货币计量假设Unit-of-measureAssumption持续经营假设Continuity(Going-concern)Assumption会计分期假设Time-periodAssumption资产Asset负债Liability业主权益Owner'sEquity收入Revenue费用Expense收益Income亏损Loss历史本钱原那么CostPrinciple收入实现原那么RevenuePrinciple配比原那么MatchingPrinciple全面披露原那么Full-disclosure(Reporting) Principle客观性原那么ObjectivePrinciple一致性原那么ConsistentPrinciple可比性原那么ComparabilityPrinciple重大性原那么MaterialityPrinciple稳健性原那么ConservatismPrinciple权责发生制AccrualBasis现金收付制CashBasis财务报告FinancialReport流动资产Currentassets流动负债CurrentLiabilities长期负债Long-termLiabilities投入资本ContributedCapital留存收益RetainedEarning二、会计循环会计循环AccountingProcedure/Cycle会计信息系统AccountinginformationSystem帐户Ledger会计科目Account会计分录Journalentry原始凭证SourceDocument日记帐Journal总分类帐GeneralLedger明细分类帐SubsidiaryLedger试算平衡TrialBalance现金收款日记帐Cashreceiptjournal现金付款日记帐Cashdisbursementsjournal销售日记帐SalesJournal 购货日记帐PurchaseJournal普通日记帐GeneralJournal工作底稿Worksheet调整分录Adjustingentries结帐Closingentries三、现金与应收帐款现金Cash银行存款Cashinbank库存现金Cashinhand流动资产Currentassets偿债基金Sinkingfund定额备用金Imprestpettycash支票Check(cheque)银行对帐单Bankstatement银行存款调节表Bankreconciliationstatement在途存款Outstandingdeposit在途支票Outstandingcheck应付凭单Voucherspayable应收帐款Accountreceivable应收票据Notereceivable起运点交货价 F.O.Bshippingpoint目的地交货价 F.O.Bdestinationpoint商业折扣Tradediscount现金折扣Cashdiscount销售退回及折让Salesreturnandallowance坏帐费用Baddebtexpense备抵法Allowancemethod备抵坏帐Baddebtallowance损益表法Incomestatementapproach资产负债表法Balancesheetapproach帐龄分析法Aginganalysismethod直接冲销法Directwrite-offmethod带息票据Interestbearingnote不带息票据Non-interestbearingnote出票人Maker受款人Payee本金Principal利息率Interestrate到期日Maturitydate本票Promissorynote贴现Discount背书Endorse拒付费Protestfeecom四、存货存货Inventory商品存货Merchandiseinventory产成品存货Finishedgoodsinventory在产品存货Workinprocessinventory原材料存货RawmaterialsinventoryF.O.Bshippingpoint起运地离岸价格目的地抵岸价格寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodicinventory永续盘存Perpetualinventory购货Purchase购货折让和折扣Purchaseallowanceanddiscounts存货盈余或短缺Inventoryoveragesandshortages分批认定法Specificidentification加权平均法Weightedaverage先进先出法First-in,first-outorFIFO后进先出法Lost-in,first-outorLIFO移动平均法Movingaverage本钱或市价孰低法LowerofcostormarketorLCM市价Marketvalue 重置本钱Replacementcost可变现净值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Grossmarginmethod零售价格法Retailmethod本钱率Costratio五、长期投资长期投资Long-terminvestment 长期股票投资Investmentonstocks 长期债券投资Investmentonbonds本钱法Costmethod权益法Equitymethod合并法Consolidationmethod股利宣布日Declarationdate股权登记日Dateofrecord除息日Ex-dividenddate付息日Paymentdate债券面值Facevalue,Parvalue债券折价Discountonbonds债券溢价Premiumonbonds票面利率Contractinterestrate,statedrate市场利率Marketinterestratio,Effectiverate 普通股CommonStock优先股PreferredStock现金股利Cashdividends股票股利Stockdividends清算股利Liquidatingdividends到期日Maturitydate到期值Maturityvalue直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interestmethodofamortization六、固定资产固定资产PlantassetsorFixedassets原值Originalvalue预计使用年限Expectedusefullife预计残值Estimatedresidualvalue折旧费用Depreciationexpense累计折旧Accumulateddepreciation帐面价值Carryingvalue应提折旧本钱Depreciationcost净值Netvalue在建工程Construction-in-process磨损Wearandtear过时Obsolescence直线法Straight-linemethod(SL)工作量法Units-of-productionmethod(UOP)加速折旧法Accelerateddepreciationmethod 双倍余额递减法Double-decliningbalancemethod(DDB)年数总和法Sum-of-the-years-digitsmethod(SYD)以旧换新Tradein经营租赁Operatinglease融资租赁Capitallease廉价购置权Bargainpurchaseoption(BPO)资产负债表外筹资Off-balance-sheetfinancing最低租赁付款额Minimumleasepayments七、无形资产无形资产Intangibleassets专利权Patents商标权Trademarks,Tradenames 著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organizationcost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Currentliability应付帐款Accountpayable应付票据Notespayable贴现票据Discountnotes长期负债一年内到期局部Currentmaturitiesoflong-termliabilities应付股利Dividendspayable预收收益Prepaymentsbycustomers存入保证金Refundabledeposits应付费用Accrualexpense增值税valueaddedtax营业税Businesstax应付所得税Incometaxpayable应付奖金Bonusespayable产品质量担保负债Estimatedliabilitiesunderproductwarranties赠品和兑换券Premiums,couponsandtradingstamps或有事项Contingency或有负债Contingent或有损失Losscontingencies或有利得Gaincontingencies永久性差异Permanentdifference时间性差异Timingdifference应付税款法Taxespayablemethod纳税影响会计法Taxeffectaccountingmethod递延所得税负债法Deferredincometaxliabilitymethod九、长期负债长期负债Long-termLiabilities应付公司债券Bondspayable有担保品的公司债券SecuredBonds抵押公司债券MortgageBonds保证公司债券GuaranteedBonds信用公司债券DebentureBonds一次还本公司债券TermBonds分期还本公司债券SerialBonds可转换公司债券ConvertibleBonds可赎回公司债券CallableBonds可要求公司债券RedeemableBonds记名公司债券RegisteredBonds无记名公司债券CouponBonds普通公司债券OrdinaryBonds收益公司债券IncomeBonds名义利率，票面利率Nominalrate 实际利率Actualrate有效利率Effectiverate溢价Premium折价Discount面值Parvalue直线法Straight-linemethod实际利率法Effectiveinterestmethod到期直接偿付Repaymentatmaturity提前偿付Repaymentatadvance偿债基金Sinkingfund长期应付票据Long-termnotespayable抵押借款Mortgageloan 十、业主权益权益Equity业主权益Owner'sequity股东权益Stockholder'sequity投入资本Contributedcapital缴入资本Paid-incapital股本Capitalstock资本公积Capitalsurplus留存收益Retainedearnings核定股本Authorizedcapitalstock实收资本Issuedcapitalstock发行在外股本Outstandingcapitalstock库藏股Treasurystock普通股Commonstock 优先股Preferredstock累积优先股Cumulativepreferredstock非累积优先股Noncumulativepreferredstock完全参加优先股Fullyparticipatingpreferredstock局部参加优先股Partiallyparticipatingpreferredstock非局部参加优先股Nonpartiallyparticipatingpreferredstock现金发行Issuanceforcash非现金发行Issuancefornoncashconsideration股票的合并发行Lump-sumsalesofstock 发行本钱Issuancecost本钱法Costmethod面值法Parvaluemethod捐赠资本Donatedcapital盈余分配Distributionofearnings股利Dividend股利政策Dividendpolicy宣布日Dateofdeclaration股权登记日Dateofrecord除息日Ex-dividenddate股利支付日Dateofpayment现金股利Cashdividend股票股利Stockdividend拨款appropriation十一、财务报表财务报表FinancialStatement 资产负债表BalanceSheet收益表IncomeStatement帐户式AccountForm报告式ReportForm编制〔报表〕Prepare工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金根底SCFP.CashBasis〔现金流量表〕财务状况变动表中的营运资金根底SCFP.WorkingCapitalBasis〔资金来源与运用表〕营运资金WorkingCapital全部资源概念All-resourcesconcept直接交换业务Directexchanges正常营业活动Normaloperatingactivities财务活动Financingactivities投资活动Investingactivities十三、财务报表分析财务报表分析Analysisoffinancialstatements比较财务报表Comparativefinancialstatements趋势百分比Trendpercentage比率Ratios普通股每股收益Earningspershareofcommonstock股利收益率Dividendyieldratio价益比Price-earningsratio普通股每股帐面价值Bookvaluepershareofcommonstock资本报酬率Returnoninvestment总资产报酬率Returnontotalasset债券收益率Yieldrateonbonds已获利息倍数Numberoftimesinterestearned债券比率Debtratio优先股收益率Yieldrateonpreferredstock营运资本WorkingCapital周转Turnover 存货周转率Inventoryturnover应收帐款周转率Accountsreceivableturnover流动比率Currentratio速动比率Quickratio酸性试验比率Acidtestratio十四、合并财务报表合并财务报表Consolidatedfinancialstatements吸收合并Merger创立合并Consolidation控股公司Parentcompany附属公司Subsidiarycompany少数股权Minorityinterest权益联营合并Poolingofinterest购置合并Combinationbypurchase权益法Equitymethod本钱法Costmethod十五、物价变动中的会计计量物价变动之会计Price-levelchangesaccounting一般物价水平会计Generalprice-levelaccounting货币购置力会计Purchasing-poweraccounting统一币值会计Constantdollaraccounting历史本钱Historicalcost现行价值会计Currentvalueaccounting现行本钱Currentcost重置本钱Replacementcost物价指数Price-levelindex国民生产总值物价指数Grossnationalproductimplicitpricedeflator(orGNPdeflator)消费物价指数Consumerpriceindex(orCPI)批发物价指数Wholesalepriceindex货币性资产Monetaryassets货币性负债Monetaryliabilities货币购置力损益Purchasing-powergainsorlosses资产持有损益Holdinggainsorlosses未实现的资产持有损益Unrealizedholdinggainsorlosses。

acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结Account 帐户Accounting 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Owner's 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。

Accession Tax 财产增值税、财产增益税Additional Tax 附加税Admission Tax 入场税Allowable Tax Credit 税款可抵免税;准予扣除税额Amended Tax Return 修正后税款申报书Animal Slaughter Tax 动物屠宰税Annual Income Tax Return 年度所得税申报表Assessed Tax. 估定税额Assessment of Tax 税捐估定Asset Tax 资产税Back Tax 欠缴税款;未缴税额Business Tax （工商）营业税;工商税Capital Tax 资本税:<美>按资本额稽征;<英>指资本利得税和资本转让税（＝[缩]CTT）<英>资本转让税Capital Transfer Tax 资本转移税;资本过户税Company Income Tax / Company Tax 公司所得税Corporate Profit Tax / Corporation Profit Tax 公司利润税;公司利得税Corporate Profits After Taxes <美>公司税后利润（额）;公司税后收益（额）Corporate Profits Before Taxes <美>公司税前利润（额）;公司税前收益（额）Corporation Tax Act <美>公司税法Corporation Tax Rate 公司税税率Deferred Income Tax 递延所得税Deferred Income Tax Liability 递延所得税负债Deferred Tax 递延税额;递延税额Development Tax 开发税;发展税Direct Tax 直接税Dividend Tax 股利税;股息税Earnings After Tax （＝[缩]EAT）(纳)税后盈利;（纳）税后收益（额）Earnings Before Interest and Tax （＝[缩]EBIT）缴付息税前收益额;息税前利润Effective Tax Rate 实际税率Employment Tax 就业税;职业税;雇用税Entertainment Tax 娱乐税;筵席捐Estate Tax 遗产税Estimated Income Tax Payable 估计应付所得税;预估应付所得税Estimated Tax 估计税金Exchange Tax 外汇税Excise Tax ①［国内］税;［国内］货物税②营业税;执照税Export Tax 出口税Export Tax Relief 出口税额减免Factory Payroll Taxes 工厂工薪税Factory Tax ［产品］出厂税Fine for Tax Overdue 税款滞纳金Fine on Tax Makeup 补税罚款Franchise Tax 特许经营税;专营税Free of Income Tax （＝[缩]f.i.t.）<美>免付所得税Import Tax 进口税Income Before Interest and Tax 利息前和税前收益Income After Taxes 税后收益;税后利润Income Tax （[缩]＝IT）所得税Income Tax Benefit 所得税可退税款Income Tax Credit 所得税税额抵免Income Tax Deductions 所得税扣款;所得税减除额Income Tax Exemption 所得税免除额Income Tax Expense 所得税费用Income Tax Law 所得税法Income Tax Liability 所得税负债Income Tax on Enterprises 企业所得税Income Tax Payable 应付所得税Income Tax Prepaid 预交所得税Income Tax Rate 所得税率Income Tax Return 所得税申报表Income Tax Surcharge 所得附加税Income Tax Withholding 所得税代扣Increment Tax;Tax on Value Added 增值税Individual Income Tax Return 个人所得税申报表Individual Tax 个人税Inheritance Tax <美>继承税;遗产税;遗产继承税Investment Tax Credit （＝[缩]ITC/I.T.C.）<美>投资税款减除额;投资税款宽减额;投资减税额Liability for Payroll Taxes 应付工薪税Local Tax / Rates 地方税Luxury Tax 奢侈（品）税Marginal Tax Rate 边际税率Notice of Tax Payment 缴税通知;纳税通知书Nuisance Tax <美>繁杂捐税;小额消费品税Payroll Tax 工薪税;工资税;<美>工薪税Payroll Tax Expense 工薪税支出;工资税支出Payroll Tax Return 工薪所得税申报书;工资所得税申报书Personal Income Tax 个人所得税Personal Income Tax Exemption 个人所得税免除Personal Tax 对人税;个人税;直接税Prepaid Tax 预付税捐Pretax Earnings 税前收益;税前盈余;税前盈利Pretax Income 税前收入;税前收益;税前所得Pretax Profit 税前利润Product Tax 产品税Production Tax 产品税;生产税Profit Tax 利得税;利润税Progressive Income Tax 累进所得税;累退所得税Progressive Income Tax rate 累进所得税率Progressive Tax 累进税Progressive Tax Rate 累进税率Property Tax 财产税Property Tax Payable 应付财产税Property Transfer Tax 财产转让税Rate of Taxation;Tax Rate 税率Reserve for Taxes 税捐准备（金）纳税准备（金）Retail Taxes 零售税Sales Tax 销售税;营业税Tax Accountant 税务会计师Tax Accounting 税务会计Tax Accrual Workpaper 应计税金计算表Tax Accruals 应计税金;应计税款Tax Accrued / Accrued Taxes 应计税收Tax Administration 税务管理Tax Audit 税务审计;税务稽核Tax Authority 税务当局Tax Benefit <美>纳税利益Tax Benefit Deferred 递延税款抵免Tax Bracket 税（收等）级;税别;税阶;税档Tax Collector 收税员Tax Credits <美>税款扣除数;税款减除数Tax Deductible Expense 税收可减费用Tax Deductions <美>课税所得额扣除数Tax Due （到期）应付税款Tax Evasion 逃税;漏税;偷税Tax Exemption / Exemption of Tax/ Tax Free 免税（额）Tax Law 税法Tax Liability 纳税义务Tax Loss 纳税损失;税损Tax on Capital Profit 资本利得税;资本利润税Tax on Dividends 股息税;红利税Tax Payment 支付税款;纳税Tax Penalty 税务罚款Tax Rate Reduction 降低税率Tax Rebate （出口）退税Tax Refund 退还税款Tax Return 税款申报书;纳税申报表Tax Savings 税金节约额Tax Withheld 扣缴税款;已预扣税款Tax Year 课税年度;纳税年度Taxable 可征税的;应纳税的Taxable Earnings 应税收入Taxable Income （＝[缩]TI）可征税收入（额）;应（课）税所得（额）;应（课）税收益（额）Taxable Profit 应（课）税利润Taxation Guideline 税务方针;税务指南Taxes Payable 应缴税金，应付税款Tax-exempt Income 免税收入;免税收益;免税所得Tax-free Profit 免税利润Taxpayer 纳税人Transaction Tax 交易税;流通税Transfer Tax ①转让税;过户税②交易税Turnover Tax 周转税;交易税Undistributed Taxable Income 未分配课税所得;未分配应税收益Untaxed Income 未纳税所得;未上税收益Use Tax 使用税Value Added Tax （＝[缩]VAT）增值税Wage Bracket Withholding Table 工新阶层扣税表Withholding Income Tax <美>预扣所得税;代扣所得税Withholding of Tax at Source 从源扣缴税款Withholding Statement 扣款清单;扣缴凭单Withholding Tax 预扣税款Withholding Tax Form （代扣所得税表）English Language Word or Term Chinese Language Word or TermINDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个人所得税报告表Withholding agent's 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 I NCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The withholding agents should turn the tax withheld over to the State Treasury and file the return with the localtax 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。

税务专业英语常用词汇整理随着全球经济的发展和国际贸易的增加，税务专业英语的重要性日益凸显。

无论是从事税务工作的专业人士，还是对税务有兴趣的学习者，掌握一些常用的税务专业英语词汇是必不可少的。

本文将整理一些常用的税务专业英语词汇，帮助读者更好地理解和运用。

一、税收类型(Types of Taxes)1. Income Tax - 所得税2. Value Added Tax (VAT) - 增值税3. Corporate Tax - 企业所得税4. Sales Tax - 销售税5. Property Tax - 房产税6. Excise Tax - 特别消费税7. Customs Duty - 关税8. Gift Tax - 赠与税9. Inheritance Tax - 遗产税10. Payroll Tax - 工资税二、税务部门(Tax Authorities)1. Tax Administration - 税务管理机构2. Internal Revenue Service (IRS) - 美国国内税务局3. Her Majesty's Revenue and Customs (HMRC) - 英国国家税务和海关总署4. State Tax Department - 州税务部门5. Tax Inspectorate - 税务检查机构6. Tax Court - 税务法院三、纳税申报(Tax Filing)1. Tax Return - 纳税申报表2. Taxpayer Identification Number (TIN) - 纳税人识别号3. Taxable Income - 应税收入4. Deductions - 扣除项5. Tax Exemptions - 免税额6. Tax Refund - 税款退还7. Tax Evasion - 逃税8. Tax Avoidance - 避税四、税务审计(Tax Auditing)1. Tax Audit - 税务审计2. Audit Trail - 审计轨迹3. Tax Compliance - 税务合规4. Taxpayer's Rights - 纳税人权益5. Tax Assessment - 税务评估6. Tax Penalty - 税务罚款7. Tax Fraud - 税务欺诈五、国际税务(International Taxation)1. Double Taxation - 双重征税2. Tax Treaty - 税收协定3. Transfer Pricing - 转让定价4. Base Erosion and Profit Shifting (BEPS) - 基地侵蚀和利润转移5. Controlled Foreign Corporation (CFC) - 受控外国公司6. Permanent Establishment (PE) - 永久机构7. Thin Capitalization - 薄资本化六、税务报告(Tax Reporting)1. Financial Statements - 财务报表2. Tax Provision - 税务准备3. Taxable Year - 纳税年度4. Taxable Period - 纳税期间5. Taxable Event - 应税事件6. Withholding Tax - 预扣税7. Taxable Gain - 应税收益8. Tax Loss - 税务损失七、税务筹划(Tax Planning)1. Tax Incentives - 税收激励措施2. Tax Credits - 税收抵免3. Tax Shelters - 避税港4. Offshore Tax Planning - 离岸税务筹划5. Tax Optimization - 税务优化6. Tax Haven - 避税天堂八、税务法律(Tax Laws)1. Tax Code - 税法典2. Tax Regulations - 税法规定3. Tax Treaties - 税收协定4. Tax Court Rulings - 税务法院裁决5. Tax Dispute Resolution - 税务争议解决结语：以上是一些常用的税务专业英语词汇，涵盖了税收类型、税务部门、纳税申报、税务审计、国际税务、税务报告、税务筹划和税务法律等方面。

会计英语术语中英文对照会计是一门重要的商业领域，涉及到许多专业术语。

对于许多学习会计的人来说，掌握这些术语之间的英文对照是至关重要的。

本文将为您提供一些常见的会计英语术语及其中英文对照。

1. 会计基础术语•Assets（资产）•Liabilities（负债）•Equity（股权）•Revenue（收入）•Expenses（费用）•Net Income（净收入）•Gross Income（毛收入）•Profit（利润）•Loss（亏损）•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）2. 资产类•Current Assets（流动资产）•Fixed Assets（固定资产）•Intangible Assets（无形资产）•Cash（现金）•Accounts Receivable（应收账款）•Inventory（库存）•Prepd Expenses（预付费用）•Property, Plant, and Equipment（房地产、厂房和设备）3. 负债类•Current Liabilities（流动负债）•Long-term Liabilities（长期负债）•Accounts Payable（应付账款）•Notes Payable（应付票据）•Accrued Expenses（应计费用）•Deferred Revenues（预收收入）•Bonds Payable（应付债券）4. 股权类•Common Stock（普通股）•Preferred Stock（优先股）•Retned Earnings（留存收益）•Dividends（股息）•Treasury Stock（库存股）5. 收入类•Sales（销售额）•Revenue（收入）•Sales Revenue（销售收入）•Service Revenue（服务收入）•Interest Revenue（利息收入）•Dividend Revenue（股息收入）6. 费用类•Cost of Goods Sold（销售成本）•Operating Expenses（营业费用）•Selling Expenses（销售费用）•General and Administrative Expenses（管理费用）•Depreciation Expenses（折旧费）•Amortization Expenses（摊销费）•Interest Expenses（利息费用）•Income Tax Expenses（所得税费用）7. 现金流量类•Operating Activities（经营活动）•Investing Activities（投资活动）•Financing Activities（融资活动）•Cash Inflows（现金流入）•Cash Outflows（现金流出）•Net Cash Flow（净现金流量）8. 财务报表•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）总结以上是一些常见的会计英语术语及其中英文对照。

财税常用专业词汇第一篇：财税常用专业词汇会计中的常用词汇 (1)机构名称 (3)税种名称（我国的29种） (4)通用术语 (5)会计中的常用词汇企业会计准则Accounting Standards for Enterprises权责发生制（应收应付制）accrual basis accounting system收付实现制cash basis accounting system账面价值book value公允价值fair value清算价值liquidation value置存价值carryingvalue残值scrape/salvage value历史成本historical cost重置成本replacement cost面值face value或par value资产负债表balance sheet利润表profit statement现金流量表 cash flow statement所有者权益变动表statement of changes in equity利润分配表statement of allocation of net income财务状况变动表statement ofchanges in financial position资金来源和运用表 statement of sources and uses of funds 折旧depreciation直线法straight-line method（SL）年数总和法sum-of-the-year's－digits method（SYD）双倍余额递减法double－declining－balance method（DDB）加速折旧法 accelerated depreciation method四大假设four accounting assumptions：会计主体accounting entity 持续经营going concern 货币计量measuring unit 会计分期accounting period可合理确定(95%～100%)reasonablecertain很可能（50％～95%）probable有可能（5％～50%）possible极小可能（0～5%）remote研发费R&D cost研究阶段research stage 开发阶段develop stage 资本化 capitalization 费用化 expensing成本的资本化与费用化有何不同？What is the difference between capitalizing and expensing a cost?交易性金融资产trading financial asset 持有至到期投资held-to-maturity investment 可供出售金额资产salable financial asset 投资性房地产 investment real estate无形资产 intangible assets商标权 trademarks专利权 patents 特许权 franchise著作权 copyright计算机软件 computer software商誉 goodwill开办费 organization costs机构名称全国人民代表大会the national people’s congress（NPC）常务委员会the standing committee全国人大常务委员会 the standing committee of the national people’s congress国务院the state council 财政部 the ministry of finance国家税务总局State Administration for Taxation地方税务局Local Taxation bureau当地主管税务机关the local competent tax authority税务局The Revenue Office工商行政管理administrative agency for industry and commerceAdministration for industry and commerce（AIC）中外合资企业Chinese-foreign equity joint ventures 中外合作企业Chinese-foreign contractual joint ventures 外商投资企业 foreign investment 外国企业 foreign enterprise外资企业foreign-capital enterprises 出口型企业export-oriented enterprise先进技术企业technologically advanced enterprise普通合伙企业general partnership(GP)有限合伙企业limited partnership(LP) 有限责任合伙limited liability partnership(LLP)企业经济特区Special Economic Zone沿海经济开发地区 in coastal economic open zones 边远不发达地区 remote underdeveloped areas税种名称（我国的29种）value added tax business tax consumption tax enterprise income tax；Income Tax for Enterprises customs taxindividual income tax resource taxurban and township land use taxcity maintenance and construction tax farmland occupation tax land appreciation tax stamp taxvehicle acquisition taxdeed tax fuel taxsecurity transaction tax social security taxhouse property tax slaughter tax urban real estate tax inheritance tax banquet tax vehicle and vessel usage taxvehicle and vessel license plate tax vessel tonnage tax agriculture tax animal husbandry taxincome tax on foreign enterprises and enterprises with foreign investment；增值税营业税消费税企业所得税关税个人所得税资源税城镇土地使用税城市维护扩建税耕地占用税土地增值税印花税车辆购置税契税燃油税证券交易税社会保障税房产税屠宰税城市房地产税遗产税筵席税车船使用税车船使用牌照税船舶吨税农业税牧业税外商投资及外国企业所得税Income Tax for Enterprises with Foreign Investment and Foreign Enterprises fixed assets investment orientationregulation tax固定资产投资方向调节税The tax collection and administrative law税收征管法The detailed rules for the implementation of sh ……的实施细则通用术语tax returns filing 纳税申报 taxes payable 应交税金the assessable period for tax payment 纳税期限 the timing of tax liability arising 纳税义务发生时间 consolidate reporting 合并申报the outbound business activity 外出经营活动 Tax Inspection Report 纳税检查报告Tax Inspection Report 纳税检查报告tax avoidance 逃税 tax evasion 避税 tax base 税基refund after collection 先征后退 withhold and remit tax 代扣代缴 collect and remit tax 代收代缴 flat rate 比例税率withholding income tax 预提税 withholding at source 源泉扣缴 State Treasury 国库 tax preference 税收优惠the first profit-making year 第一个获利年度refund of the income tax paid on the reinvested amount 再投资退税 the tax school大学里的税务学院 The Tax Institute一般作为机构的税务学院the national tax institute国家税务干部学院nominal tax rate 名义税率effective tax rate实际税率第二篇：财税英语专业词汇税务机关：国税局：State Administration of Taxation地税局：bureau of local taxation地方税务局：Local Taxation bureau外汇管理局：Foreign Exchange Control Board财政部：The Ministry of Finance财政局：finance bureau海关：the customs统计局： Statistics Bureau工商行政管理局：Administration of Industry and Commerce出入境检验检疫局：Administration for EntryExit Inspection and Quarantine中国证监会：China Securities Regulatory Commission(CSRS)劳动和社会保障部：Ministry of Labour and Social Security税种：营业税：Business tax增值税：VAT(value added tax)消费税：Excise印花税：Stamp tax/duty个人所得税：Personal（Individual）income tax城市维护建设税：City maintenance construction tax企业所得税：Corporate/enterprise/business income tax资源税：Resource tax土地增值税：Increment tax on land value 房产税：House property tax土地使用税：Land use tax车船使用税：Operation tax of vehicle and ship耕地占用税：Farmland use tax教育费附加：Extra charges of education funds税收的本质特征: the “three features” oftaxation 税收类型：课征目的：一般税（普通税）General T ax；特别税（目的税，特定目的税）Specific Tax计税依据：从价税 Ad valorem Tax；从量税Unit tax征收实体：实物税In Kind Tax；货币税Monetized Tax；劳役税 labor Tax 税收和价格关系：价内税 Tax With the Price；价外税Off-price Tax税负转嫁：直接税Direct Tax；间接税Indirect Tax 税收管理权限：中央税Central Tax；地方税Local Tax；中央地方共享税Shared Tax）课税对象：商品劳务税（销售税）Goods and Services Tax；所得税Income Tax；财产税Property Tax；资源税resource tax 税收要素：1、纳税人：纳税人（纳税义务人）Tax Payer；负税人Tax Bearer；扣缴义务人Withholding Agent2、课税对象Object of Taxation3、税基Tax Base4、税目Item of Tax5、税率：税率结构:Tax rate structure 税率等级：Tax bracket定额税率固定税率，Fixed Tax Rate；比例税率Proportional Tax Rate；累进税率Progressive Tax Rate全额累进税率（Progressive tax rate in excess of total amount）超额累进税率（Progressive tax rate in excess of specific amount）名义税率（表列税率）Nominal Tax Rate；实际税率（有效税率）、实际负担率,Effective Tax Rate累退税率Regressive tax rate边际税率marginal tax rate；平均税率average tax rate6、纳税环节impact point of taxation7、纳税期限tax day；the assessable period for tax payment、纳税地点tax payment place9、减免税（税收优惠）,tax preference起征点tax threshold免征额（费用扣除）tax deduction税收中性tax neutrality预算约束线budget constraint无差异曲线indifference curve收入效应income effect替代效应substitution effect税收超额负担deadweight lose;Excess Burden：消费者剩余consumer surplus 生产者剩余producer surplus需求价格弹性price elasticity of demand供给价格弹性price elasticity of supply洛伦茨曲线lorenz curve基尼系数gini coefficient税收乘数Multiplier theory税收自动稳定机制automatic stabilizers——内在稳定器built-in stabilizers稳健的财政政策：Prudent fiscal policy积极的财政政策：Pro-active fiscal policy扩张性财政政策：Loose or expansionary policy紧缩性财政政策：Tight or contractionary policy税负转嫁和归宿：税收负担Tax Burden税负转嫁Tax Shifting税收归宿Tax Incidence：法定归宿Legal Incidence；经济归宿Economic Incidence 逃漏税T ax Evasion 偷税：tax dodging最优税收optimal taxation前转Forward Shifting；后转Backward Shifting；混转Diffused Shifting；税收资本化Capitalization of Taxation 税制结构structure of tax system：主体税种main tax；辅助税种subsidiary tax税式支出：税式支出 Tax Expenditure system :税收减免tax abatement and tax exemption税收抵免tax credit税前扣除pre-tax deduction优惠退税preferential tax refund（reinforcement）加速折旧accelerated depreciation盈亏互抵loss carry-forward and carry-backward延期纳税tax deferral税收豁免tax exemption税收饶让tax sparing优惠税率preferential tax rateThere is an old saying, “Nothing in life is certain except death and taxes.” The first part is true for everyone and the second certainly true for anyone in china who is of legal age, has a job, or ever buys anything.Income tax, business tax, and resource tax are just a few of the fees that government impose on its citizens.Tax is very important to our country, which can be used in the public services, such as education, road construction, public health and so on.As we all know, tax makes up a great part of our country's revenue, and the development of our country depends on it.From what has been discussed above, we can seethat it is everyone's legal duty to pay tax, because it means making contributions to the country and everyone can benefit from it.Those who try to dodge and evade taxation are sure to be punished, In a word, paying tax is our responsibility for society.I would be swollen with pride if I become a really tax payer..第三篇：材料学专业词汇8.Fracture :Microscopic Aspects fracturen 断裂microscopic a 微观的 macroscopic a 宏观的 crackn 裂纹nucleationn 形核 propagationn 扩展 ductilea 韧性的 brittlea 脆性的 brittlenessn 脆性 semi-brittle a 半脆性的 failure n 失效coalescence n 连接void n 空洞cross-sectional 横截面的 shear v 剪切transgranular a 穿晶的 preferentially adv 优先地 intergranular a 沿晶的 magnification n 放大 indentationn 凹陷8.1morphology n 组织，形态 dimple v 生微涡 rupturen 断裂 neckingn 颈缩 elastica 弹性的 ceramicsn 陶瓷 polymern 聚合物 tipn 尖端cleavage fracture 解理断裂 grain boundary晶界crystallographic plane 晶体学面 grainn 晶粒 crazen 微裂纹 tensilea 拉伸的stress concentration 应力集中 precursor n 预兆shearing banding 剪切带 flow stress流变应力 composite n 复合材料 fibrous a 纤维的 matrix n 基体 reinforcementn增强 bondingn 结合 compressionn 压缩 kinkingn 扭断 mechanismn 机制 plastica 塑性的 microbucklingn 微观弯曲8.2mobile dislocation可动位错 interatomic a 原子间的 bondn 键cohesive stress内聚应力 perfect crystal完整晶体Young’s modulus杨氏模量 defectn 缺陷 whiskern 晶须immobilea 不可动的 slip plane滑移面 restrictionn 限制 criterionn 判据 fibern 纤维 rollv 轧制heterogeneity n 不均匀性 striationn 擦痕 interiorn 内部 air bubble气泡 parametern 参数 inflexibilityn 不变性 dimplen 韧窝 triaxiala 三轴的 equiaxiala 等轴的 ellipticala 椭圆的 elastic-plastic弹塑性 qualitativea 定性的 stainless steel不锈钢interfacial bonding 界面结合 triaxiality n 三轴，cleavagev 解理，分裂 crystallographica.结晶学的 crystallinen 晶体orientationn.取向，排列方向facetn 倒角 screw dislocation螺旋位错cleavage step解理台阶 convergencen 会聚face-centered cubic面心立方体 body-centered cubic体心立方体 hexagonal close-packed 密排六方体 tungsten n钨molybdenumn 钼 chromiumn 铬 berylliumn 铍 magnesium n 镁 quenchv 淬火 tempern 回火 annealingn 退火 crystal lattice 结晶点阵 sensitizeda 激活 trajectoryn 轨迹 phosphorusn 磷.Recovery and Recrystallization recoveryn 回复recrystallizationn 再结晶 transformationn 转变 ,相变 alloy n 合金meltinga 熔化的cold-workeda冷加工的 terminal a 终点的 curvature n 曲线Gibbs free energy 吉布斯自由能 entropyn 熵10.1 stored energy储存能 subgrainn 亚晶 impurityn 杂质 extrusion n 挤压 thermala 热的inversely proportion 反比例10.2relaxation process驰豫过程 vacancyn 空位interstitial atom 间隙原子 vacancy motion 空位移动 hardnessn 硬度 resistivityn 电阻率 point-defect点缺陷self-explanatory a 不解自明的 elastic strain 弹性应变 stacking faults堆垛层错 lattice defect点阵缺陷 dislocation tangle 位错缠结 cellular a 多孔的misorienteda 取向错误的 two-dimensional二维的 diffusionn 扩散 Laue pattern劳厄斑 diffraction spot衍射斑点 etch-pit technique 点蚀坑技术10.3vacancy migration空位迁移 self-diffusion自扩散 dislocation climb位错攀移10.4statisticala统计的 fluctuationn波动 bulgev凸出来radiiradius pl 半径 sphericala球的, 球形的 protrudev（使）突出/伸出 incubation n孕育期velocityn速度、速率 coincident同时发生的 subboundary亚晶界10.5nucleation rate形核率 isothermallyad 等温地 impingevi 撞击 linear portion线形分配 nucleusn 核 phantomn模型integratev 求…的积分 negligiblea可以忽略的 modification n修正 sigmoida反曲的 decayv衰退 metallographica金属结构的 potentialn电势、电位 molen摩尔 volumen体积 coefficientn系数 criticala临界的10.6dashed curve点划线inverse relationship 反函数关系 brassn黄铜fine-graineda细晶的 optimizev优化10.7 rodn 棒 soft solder软焊剂 bendv 弯曲deformation texture 形变织构 annealing texture :退火织构recrystallization texture 再结晶织构 cube texture 立方织构 mismatchv 错配 meritn 优点anisotropyn 各向异性 magnetica 有磁性的 sheetn 薄板secondary recrystallization 二次再结晶bracket n方括弧的一边 intersectionn 交叉点，交点 grooven 沟槽 retardv 阻止 diametern 直径 concavea 凹的 steady-state 稳态的fascinatinga 吸引人的 tungstenn 钨 filamentn 灯丝 thorian 二氧化钍 creepv 蠕变 resistancen 阻力 undopeda 无搀杂的 sketchn 略图 interlockv 连接 dopev 掺入 dopantn 搀杂物 sinteringn 烧结物volatilizev（使）挥发 ingotn 铸锭fiber texture纤维织构 submicroscopic a 亚显微的 poren 气孔Chapter 14 Some Applications of Physical Metallurgy metallurgyn 冶金学 manipulatev 操作 optimizea 最佳化 weld jointn 焊点 solder jointn 焊接点 devicen 仪器14.1strengthening mechanism 强化机制 work hardening 加工硬化solid solution hardening 固溶硬化 particle hardening粒子硬化 burgers vector 柏氏矢量 virtuallyad 实际上 reciprocal倒易的 flow stress流动应力 foreign atom异类原子 misfitn 错配 interstiticala 间隙的 symmetricala 对称的octahedral void八面体空位 unsymmetrica不对称的 tetragonala正方形的 screw n螺钉dilatational a膨胀的 distortion n扭转，畸变 etch v侵蚀dilute hydrofluoric acid 稀释氢氟酸膜14.2nitrogen n氮 revealv 揭示 amorphous a非晶的gaugen标距 bulkn整体Charpy impact test 摆锤式冲击试验 torchn焊灯horizontala水平的synonymous a同义的cast iron 铸铁flake n薄片nodular a球状的 graphite n石墨 quote v引用homogenization n均匀性 corrosionn腐蚀 weldability n焊接性 formabilityn成形性 machinability n可加工性 reliability n可靠性 whisker 金属晶须pearlitic a珠光体的ultimate a基本的patent n专利lamellar a层状的 cellular a多孔的substructuren亚结构 latch n板条substitutional a代位的solid-solution hardening 固溶硬化octahedral a八面体的interstitial void 间隙空位 dipolar a两极的precipitation hardening 析出硬化sub zero 零度以下的negligible a可忽略的 millisecond n毫秒autotempering 自动回火structure hardening 结构硬化lath martensite 板条马氏体dislocation hardening 位错强化plate martensite 片状马氏体 residual a 残余的microcracking n显微裂变 substantially a实质上 redistribution n再分配spontaneous cracking 自发破裂 spheroidize v球化eutectoid temperature 共析温度Ostwald ripening process 奥斯特瓦尔德熟化过程Bainite n贝氏体retained austenite 残余奥氏体 regainn回伸率age-hardening 时效硬化vanadium n钒molybdenum n钼detrimental a有害的 retard v 延迟overaging n过时效 cohesion n内聚力ausformed steel 奥氏体钢 martensitic steel 马氏体钢high-hardenability 高硬化能力i inherited dislocation 遗传的位错 subsequently adv后续的 refinement n 细化 twinned a形成孪晶的 equivalent a相等的stress-true strain diagram 应力－应变曲线neck down 颈缩断开maraging steel 马氏体时效钢decomposition[化学]分解iron-nickel phase diagram 铁-镍相图binary a 二元的equilibrium n平衡 hysteresis n 迟滞现象heat-treat cycle 热处理循环ageing reaction 时效反应angstromn埃 deoxidatonn 脱氧 v-notchv 型缺口 siliconn硅postulatev视……为当然decarburization v脱去……的碳 preheating n预热 post-weld 焊接之后magnetic property 磁性性能 slant v（使）倾斜superconductor n超导体第四篇：专业词汇企业风险管理员相关概念一、企业全面风险管理的概念：企业全面风险管理是指企业在实现未来战略目标的过程中，试图将各类不确定因素产生的结果控制在预期可接受范围内的方法和过程，以确保和促进组织的整体利益实现。