企业营业执照 中 英文对照

迈达克（ＭＴ４平台后面的技术公司）迈达克软件公司申请表
第三部分
除了这份表格，请再提交以下文件的复印件
1.公司注册证（营业执照）
2.注册代理人证书/公司存续证明（在哪里试用）
3.董事名册，连带着有效护照复印件
4.股东名册，连带着有效护照复印件和企业支持文档
5.公司实际办公地址近期的费用单，物业账单
6.公司的银行账户信息/推荐信
7.公司章程（备忘录和章程）
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1.你必须没有卷入或受益于世界各地的犯罪行为，并且资金属于计划中的安排而不是全部
或者部分，直接的或间接的代表着犯罪行为的收益。

2.以下信息和这份文件中要求的信息必须一切均属事实和日期正确。

如果信息中有任何的
不同改动请立即通知我们也做出相同的改动。

中英对照授权书中英对照授权书模板篇一：委托书(英文)委托书I, _____________________(Name), Passport/Identity Card本人, (姓名) 护照/ 身份证号码兹委托(姓名)护照/身份证号码代表我递交/ 领取my visa application我的签证申请。

on my behalf._______________________________Signature of Applicant Date申请人签名、加盖企业公章日期篇二：英文授权书模板【授权委托书】英文版授权委托书样本【授权委托书】英文版授权委托书样本授权书(或授权委托书)在英文中有两种形式，即Letter of Authorization (LOA) 和 Power of Attorney (POA),而且英文授权书在使用上是有一些区别的。

一般来说，Letter of Authorization比较通用，几乎可以用于各种形式和各种需求时的授权;而Power of Attorney的使用比较严格，被授权人应为律师(Attorney)。

在招标投标书翻译时，一般应选用Letter of Authorization。

LETTER OF AUTHORIZATIONI, the name of legal representative, the undersigned legal representative of the company name of the bidder, hereby authorize the undersigned the name of the duly authorized representative to be true and lawful representative of the Company from the date of this letter of authorization to act forand on behalf of the Company with legally binding effect for and in respect of to sign the bids. And I acknowledge all the contents contained in the bids signed by the authorized representative.It is hereby authorized.Name of the Company: (official seal)Legal representative: (signature)Authorized representative: (signature)Date:【授权委托书】工程项目授权委托书样本【授权委托书】工程项目授权委托书样本工程项目授权委托书本授权委托书声明：我(姓名) 系(投标单位名称)的法人代表，现授权委托(单位名称)的(姓名)为我公司代理人，以本公司的名义参加工程项目的`投标活动。

Business LicenseFor Enterprise as Legal Person(Duplicate)Reg. No.: XXXXXXXXXXXXX Company NameDomicile Name of Legal Representative Reg. Capital Paid-in Capital Corp. Type Business Scope XXXXXXXXRMB 1,000,000 YuanRMB 1,000,000 YuanLimited Liability Company(invested or held by natural person)General management project:General management project:Establishment Date:Operating Period:NOTES1.Business License for Enterprise as Legal Person is the certificate for an enterprise to getthe legal business corporation qualification and lawful operation.2.Business License for Enterprise as Legal Person has ORIGIOANL and DUPLICA TEversions with equal legal effect.3.The ORIGIONAL should be placed at an outstanding position at the legal person’sdomicile.4.Business License for Enterprise as Legal Person should not be fabricated, altered, leased,borrowed or transferred.5.Should any item change, the corporation should apply to the original registration au thority for alternation ofregistration and change Business License for Enterprise as Legal Person.6.From March 1 to June 30, the corporation should take annual examination on the business corporation.7.In case Business License for Enterprise as Legal Person is revoked, the corporationshould not engage in any operating activities except liquidation8.The Business License for Enterprise as Legal Person (ORIGINAL AND DUPLICA TE)should be returned back to the original registration authority when being Cancelled of Registration.9.In case of loss or damaged, the corporation shall declare the invalidation of the lostlicense in newspaper designated by original registration authority and apply for a new one.XXXXXXFile No.: XXXXXXXX。

1、贸易类：무역류销售：五金交电，日用百货、针纺织品、洗涤用品、化妆品、食品、保健食品、营养补充食品、家居护理用品、包装材料、橡塑制品、缝纫机服装及辅料、纺织面料、纺织助剂、羽绒制品、工艺品、纸制品、床上用品、机械配件、建材、服装鞋帽、电脑软硬件、耗材、通讯器材、皮革制品、文化办公用品、照明电器、不锈钢制品、铝合金制品、化工原料及产品（除危险品）、建筑防水材料、水泥制品、保温防腐氧涂料，保温隔热材料、防水防漏材料、管道、阀门、厨房用具、钟表、眼镜、玻璃制品、钢材、电子元件、电线电缆、酒店用品、酒店设备、音响设备、卫生洁具、消防设备、照相器材、机电产品、体育用品、冶金设备、环保设备、金属材料、水泵及配件、五金轴承、紧固件、标准件、摄影器材、电镀设备、汽摩配件、工程机械设备及配件，花卉、苗木、摩托车、电动车。

Sales: hardware and electrical equipment, general merchandise, washing product, cosmetics, food, health-care food, nutritional supplement food, home furnishing and nursing materials, packaging materials, rubber and plastic product, sewing machine clothing and accessories, textile fabric, down and feature products, artware, paper products, bedding, machine parts, construction materials, clothing and shoes and hats, software and hardware of computer, consumable items, communication equipment, leather products, cultural office articles, lighting electrical appliance, stainless steel products, aluminum-allow made projects, chemical materials and products (except hazardous articles), construction water-proof materials, cement product, heat and corrosion preservation painting, thermal isolation material, water and leakage proof materials, pipe, valve, kitchen articles, clock, glass, glass-made products, steels electronic components, electric wires, hotel supplies, hotel equipment, sound equipment, sanitary fittings, fire-proof equipment, illumination appliance, mechanical and electrical products, sports goods, metallurgical equipment, environmental protection equipment, metal materials, water pump and accessories, hardware bearing, fasteners, standard parts, photographic equipment, electroplating equipment, auto parts, engineering mechanical equipment and accessories, flowers and plants, nursery stocks, motors and electromobiles.2、服务类：복무류企业营销策划、企业形象策划、经济贸易信息咨询、企业管理咨询、人力资源信息咨询、人力资源管理服务、人才信息咨询服务、职业发展咨询、人才中介、市场调研、商务咨询、财务咨询、劳务服务、会务服务、文化教育信息咨询、健康保健咨询、展览展示服务、建筑装饰工程、环保工程、通讯工程、房地产开发、室内装潢设计、水电安装、电器的安装维修服务、货运代理、货运代理服务、物流仓储、鲜花礼仪服务、婚庆服务、美术设计、盲人按摩、资料翻译、工艺礼品设计、服装设计、快递服务、清洁服务、清洁干洗、摄影服务、彩扩、绿化养护、汽车装潢。

中华人民共和国公司法Company Law of the People's Republic of China颁布机关:全国人民代表大会常务委员会Promulgating Institution:Standing Committee of the National People's Congress文号:中华人民共和国主席令第八号Document Number:Order No.8of the President of the People's Republic of China颁布时间: Promulgating Date:12/28/2013 12/28/2013实施时间: Effective Date:03/01/2014 03/01/2014效力状态: Validity Status:有效Valid（1993年12月29日第八届全国人民代表大会常务委员会第五次会议通过1999年12月25日第九届全国人民代表大会常务委员会第十三次会议第一次修正2004年8月28日第十届全国人民代表大会常务委员会第十一次会议第二次修正2005年10月27日第十届全国人民代表大会常务委员会第十八次会议修订2013年12月28日第十二届全国人民代表大会常务委员会第六次会议修订自2014年3月1日起施行）目录第一章总则第二章有限责任公司的设立和组织机构第一节设立第二节组织机构第三节一人有限责任公司的特别规定第四节国有独资公司的特别规定第三章有限责任公司的股权转让第四章股份有限公司的设立和组织机构第一节设立第二节股东大会第三节董事会、经理第四节监事会第五节上市公司组织机构的特别规定第五章股份有限公司的股份发行和转让第一节股份发行第二节股份转让第六章公司董事、监事、高级管理人员的资格和义务第七章公司债券第八章公司财务、会计第九章公司合并、分立、增资、减资第十章公司解散和清算第十一章外国公司的分支机构第十二章法律责任第十三章附则第一章总则(Adopted at the Fifth Session of the Standing Committee of the Eighth National People's Congress onDecember29,1993;Amended for the first time at the13th Session of the Standing Committee of the Ninth National People's Congress on December25,1999;Amended for the second time at the11th Session of the Standing Committee of the Tenth National People's Congress on August28,2004;Revised at the18th Session of the Standing Committee of the Tenth National People's Congress on October27, 2005;and Revised at the6th Session of the Standing Committee of the Twelfth National People's Congress on December28,2013and shall take effect on March1,2014)Table of ContentsChapter1:General ProvisionsChapter2:Establishment and Organizational Structure of a Limited Liability CompanySection1:EstablishmentSection2:Organizational StructureSection3:Special Provisions on One-Person Limited Liability CompaniesSection4:Special Provisions on Wholly State-Owned CompaniesChapter3:Equity Transfer of a Limited Liability CompanyChapter4:Establishment and Organizational Structure of a Company Limited by SharesSection1:EstablishmentSection2:General MeetingSection3:Board of Directors;ManagersSection4:Board of SupervisorsSection5:Special Provisions on the Organizational Structure of a Listed CompanyChapter5:Issuance and Transfer of Shares of a Company Limited by SharesSection1:Issuance of SharesSection2:Transfer of SharesChapter6:Qualifications and Obligations of the Directors,Supervisors,and Senior Management Personnel of a CompanyChapter7:Corporate BondsChapter8:Finance and Accounting of a CompanyChapter9:Merger,Division or Capital Increase or Reduction of a CompanyChapter10:Dissolution and Liquidation of a CompanyChapter11:Branches of a Foreign CompanyChapter12:Legal LiabilitiesChapter13:Supplementary ProvisionsChapter1:General Provisions第一条为了规范公司的组织和行为,保护公司、股东和债权人的合法权益,维护社会经济秩序,促进社会主义市场经济的发展,制定本法。

独家经销协议(中英文)3篇篇1本协议于XXXX年XX月XX日签署，由以下两方共同达成：经销方：（以下简称“甲方”）公司名称：_____________________________注册地址：_____________________________法定代表人：_____________________________联系方式：_____________________________电子邮箱：_____________________________经销商号：（以下简称“乙方”）_______________。

地址为_____________注册的经营酒类及相关产品之商人。

甲乙双方本着互惠互利的良好合作意愿以及维护正常合法的酒类经销市场秩序为原则的前提下达成以下协议。

双方在平等自愿的基础上，经充分协商，特订立本协议，以明确双方的权利义务关系，共同遵照履行。

现协议具体内容如下：独家经销协议中英文版如下：Exclusive Distribution AgreementThis Agreement is made and entered into on (Date), by and between the following two parties:Distributor: (hereinafter referred to as "Party A")Company Name: _________________________________Registered Address: _________________________________Legal Representative: _________________________________Contact Information: _________________________________Email: _________________________________篇2本协议于XXXX年XX月XX日签署，由以下两方共同达成：经销方：（以下简称“甲方”）公司名称：___________________________地址：___________________________法定代表人：___________________________联系方式：___________________________电子邮箱：___________________________业务范围：【请根据实际情况填写甲方的业务类型和经营范围】注册地址：【填写注册地址】税务登记号：【填写税务登记号】营业执照注册号：【填写营业执照注册号】电话：【填写联系电话】传真：【填写传真号码】邮编：【填写邮编】网址：【填写网址】联系人：【填写联系人姓名】等。

会计英语中英文对照会计方面专业术语的英文翻译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 epense 管理费用advances 预付advertising epense 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lied cost 已分配成本lied epense 已分配费用lied manufacturing epense 己分配制造费用ortioned charge 摊派费用reciation 涨价artle 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yybalance 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benefiary 受益人bequest 遗产bill 票据bill of echange 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 offe 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 ine 资本收益capital outlay 资本支出capital stock 股本capital stock certifate 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certifate of deposit 存款单折certifate of indebtedness 借据certified check 保付支票certified publ 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bination 联合mission 佣金modity 商品mon stock 普通股pany 公司pensation 赔偿pound 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 pre 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 epense 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drag 提款duplate 副本duties and taes 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echange 兑换echange loss 兑换损失ependiture 经费epense 费用etension 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fied asset 固定资产fied cost 固定成本fied deposit 定期存款fied epense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fiture 家俬及器具gain 利益general epense 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ine 收入ine ta 所得税ine from joint venture 合营收益ine from sale of assets 出售资产收入indirect cost 间接成本indirect epense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intanble asset 无形资产interest 利息interest rate 利率interest received 利息收入inter offe account 内部往来intrins value 内在价值inventory 存货investment 投资investment ine 投资收益invoe 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 epense 律师费letter of credit 信用状liability 负债limited pany 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 echange 兑换损失machinery equipment 机器设备manufacturing epense 制造费用manufacturing cost 制造成本market pre 市价materials 原村料material requisition 领料单medal fee 医药费merchandise 商品miscellaneous epense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产amount 净额asset 资产净额ine 净收入loss 净亏损profit 纯利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 epense 营业费用order 订单organization epense 开办费orinal document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating epense 营业费用order 订单organization epense 开办费orinal document 原始单据outlay 支出output 产量overdraft 透支tation 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sle fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling mission 销货佣金selling epense 销货费用selling pre 售价share capital 股份share certifate 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 epense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taable profit 可徵税利润ta 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unropriated surplus 未分配盈余unit cost 单位成本unlimited pany 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 epense 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Ameran Accounting Association 美国会计协会Ameran 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Certifate in Internal Auditing 内部审计证书Certifate in Management Accounting 管理会计证书Certifate Publ Accountant 注册会计师Cost accounting 成本会计Eternal 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 Offe 政府会计办公室Ine 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 Serve 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 Echange mission 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Ta accounting 税务会计Accounting equation 会计等式Artulation 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Epenses 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dow dressing 门面粉饰。

商品买卖合同 合同编号(Contract ):NOGoods Sales Contract买 方(Buyer):营业执照号码(身份证号) Business License No.（ID No.）: 卖 方(Seller)：营业执照号码Business License No.：签订时间Signing date ：签订地点Signing place ：经双方协商同意，按照<<中华人民共和国合同法>>，签订本合同，并严格遵守履行。

一、标的、金额 the subject and amount 买方向卖方购买如下商品：货 号 Item No商 品 名 称 Description型 号（规格）Model No.(specification)） 数 量Quantity 单 位 Unit单 价Unit price 金 额Amount备 注Rem arks合计人民币金额(大 写): 佰 拾 万 仟 佰 拾 元整 (空格不够，可附页。

凭样定货的，双方可另附约定。

)二、交提(货)日期 Goods delivery date or delivery time 交提(货)时间： 年 月 日，卖方经买方同意，可提前供货。

三、交提(货)地点 Goods delivery place : 。

四、交提(货)方式 Means of goods delivery :第 种 1.卖方送货 2.卖方代运3.买方自提4.其他 。

买方收货时，由收货员签字，在送货单上加盖公章或收货专用章。

五、 商品质量（标准）The commodity quality (standard):第 种1.国家标准2.行业标准3.企业标准4、样品标准5、双方另行约定 。

凭样交货的商品，应与双方确认的样品及其说明的质量相同，样品应当由双方签章封样保存。

如对商品有特殊要求的，可另行约定。

合格率低于 ℅为该批商品不合格，买方有权拒收。

六、商品验收Goods inspection and acceptance 验收时间：第 种1.当场验收2. 交货日前 天内验收3.交货后 天内验收。

WCA验厂社会责任审核文件清单（中英文对照）社会责任审核所需之文件（中国）Document Checklist for CSR Audit (China)Revision: June 2012WCA审核程序包括：审核前会议，设施巡察，查阅文件，员工面谈及总结会议。

Audit procedures includes: Opening Meeting, Facility Tour, Documents review, Employee Interview and Closing Meeting.请准备以下文件的正本予以审核，并恳请允许复印样本，谢谢！Please prepare the original documentation listed below for verification and sample photocopying, thanks!1.工商营业执照（副本）Business Registration (Official Duplicate)2.工卡或考勤记录（过去十二个月），包括在职与离职人员。

如果是使用电子考勤，审核员可能需要从电脑直接审阅考勤记录，审阅是会在企业职员协助下进行。

Timecards or Attendance Records (Last 12 Months), including active employees and resignation employees. If electronics time card is used, the auditor may need to review the time record directly from the computer, with the assistance from the facility staff.3.工资表（过去十二个月），包括在职与离职人员。

如果工资是通过银行转账发放，请同时提供银行转账记录。

公司法英文对照（1）-; 公司营业执照签发日期，为有限责任公司成立日期。

; The date of issuance of a company business license shall be the establishment date for a limited liability company.; 第二十八条：有限责任公司成立后，发现作为出资的实物、工业产权、非专利技术、土地使用权的实际价额显著低于公司章程所定价额的，应当由交付该出资的股东补交其差额，公司设立时的其他股东对其承担连带责任。

; Article 28 If after the establishment of a limited liability company，it is discovered that the actual value of the tangible goods，industrial property，non-patented technology，or land use rights contributed as capital is significantly below their value fixed in the articles of association，the shareholder who contributed such item as capital shall contribute the difference in value，and the other shareholders of the company at the time it was established shall be jointly and severally liable.; 第二十九条：设立有限责任公司的同时设立分公司的，应当就所设分公司向公司登记机关申请登记，领取营业执照。

; Article 29 Where a branch company is to be established contemporaneous with the establishment of a limited liability company，an application for registration of such branch company shall be submitted to the company registration authority，and it shall be issued a business license.; 有限责任公司成立后设立分公司，应当由公司法定代表人向公司登记机关申请登记，领取营业执照。

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combine with 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Cashier's 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Bcreditor's 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 depreciationreserves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Erectingequipment-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Receivenon-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营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption 办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance 劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs 咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees 矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax 车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure 捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement 罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。

ARTICLES OF ASSOCIATION章程OF之CO., LTD.有限公司Date:【】, 2011日期：2011年【】月【】日At【】地点：【】CHAPTER.I第一章GENERAL PRINCIPLES总则Article.1第 1 条These Articles of Association of Co., Ltd. (hereinafter called the “Company”) are incorporated in accordance with the "Laws of the People's Republic of China on Wholly Foreign-Owned Enterprises" and the detailed rules for the Implementation thereof, and other pertinent rules and regulations of the People's Republic of China (hereinafter called "PRC').根据《中华人民共和国外资企业法》及其实施细则，以及中华人民共和国（以下简称“中国”）其它相关法律法规，制订有限公司（以下简称“公司”）《章程》。

Article.2第 2 条公司的中文名称为【】有限公司，英文名称为【】。

2.2T he legal address of the Company is 【】, zip code【】.公司的法定地址为中国北京市【】，邮政编码：【】。

Article.3第 3 条5.1The Company is incorporated in accordance with the "Law of the People's Republic ofChina on Wholly Foreign-Owned Enterprises" and its detailed implementation rules, and other relevant rules and regulations of the PRC.公司依照《中华人民共和国外资企业法》及其实施细则，以及中国其它相关法规和规章成立。

中外合资和中外合作企业的区别中外合资和中外合作有什么区别？有什么中外合资和中外合作企业知识点吗？来看看下面店铺为你带来的中外合资和中外合作企业吧，欢迎阅读！中外合资和中外合作企业的区别中外合资企业：是指中国合资者与外国合资者依照中国法律的规定，在中国境内共同投资，共同经营的，幷按投资比例分享利润，分担风险及亏损的企业。

中外合作经营企业是指中国合作者与外国合作者依照中华人民共和国法律的规定，在中国境内共同举办的，按照合作企业合同的约定分配收益或者产品，分担风险和亏损的企业。

其区别在于：(1)企业法律地位不同：合资企业必须是法人，而且是以有限责任公司为形式的法人；合作企业则不一定是法人，只有当其具备法人条件时，才可以依法核准登记为法人。

不具备法人条件的合作企业相当于一种合伙型的联营体。

(2)企业性质不同：合资企业各方投资应以货币计算股权比例，幷按股权比例分享利润，分担风险和亏损；而合作企业各方以货币以外的方式出资，无须以货币作价。

(3)利润分成不同：合资企业按投资比例分享利润，分担风险和亏损。

而合作企业的合作者依照合作企业合同的约定，分配收益或产品，承担风险和亏损。

而且允许在一定条件下，外国合作者先行回收其投资，同时，中外合作者应依照有关法律的规定和合作企业合同的约定对合作企业的债务承担责任。

注册中国外资合资合作企业随着内地的开放与发展，越来越多的企业到海外或香港注册公司，作为发展海外市场的窗口。

然后，再利用海外窗口公司到内地投资发展三资企业，形成“前店后厂”的格局，这样做不但可以提高企业的形象、赢得海外客商的信任，还可以享受到中国的优惠政策。

合作合资企业是“三资”中的一种。

中外企业合资企业的概况合资企业法要求投资外方至少投入注册资本的25%，一般对投资外方的投资没有最高上限，除非有关中国法律要求中方有最低投资份额(如限制行业)。

中外合资企业注册资本要求100万元人民币以上；外资企业注册资金不得低于100万元人民币，保税区企业不得低于200万人民币。