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1、Technical termsof commercial,accounting andtax lawEnglish Chinese商业、会计及税务专业术语英文 中文 2006 KPMG Huazhen,the China member firm of KPMG International,a Swiss cooperative.All rights reserved.China has become a major global market for many multinational companies.To facilitate the integration of operations
2、 in China with overseas head offices,especially in respect of the communication of financial information,KPMG in China has prepared this bilingual English _ Chinese glossary of accounting terms as a practical tool for the accounting professional to use in their daily work.This glossary is divided in
3、to the following sections:Technical terms of commercial,accounting and tax law in English and Chinese Accounting terms used in the balance sheet and profit and loss account under Chinese Accounting Regulations for Business Enterprises Accounting terms used in the balance sheet and profit and loss ac
4、count under International Financial Reporting StandardsHanyu Pinyin,a Romanisation of Chinese characters,is also provided,to help overseas readers pronounce Mandarin Chinese.It should be noted that while Pinyin is a very useful tool,pronunciation may in some cases be counter-intuitive for English sp
5、eakers.In addition,for sake of clarity,information regarding tones has been omitted.To be confident of correct pronunciation,a guide to spoken Chinese far beyond the scope of this document is recommended.We hope that you will find this publication useful the next time you prepare,read or analyse a s
6、et of multilingual financial statements.Preface 2006 KPMG Huazhen,the China member firm of KPMG International,a Swiss cooperative.All rights reserved.KPMG International is the coordinating entity for a global network of professional services firms,providing audit,tax,and advisory services,with an in
7、dustry focus.The aim of KPMG International member firms is to turn knowledge into value for the benefit of their clients,people,and the capital markets.With nearly 94,000 people worldwide,member firms provide audit,tax,and advisory services from 717 cities in 148 countries.The last few years have se
8、en rapid change,with an intense focus on auditor independence,a new rigour in corporate accounting,and a renewed commitment to business integrity and accountability.KPMG is at the forefront of these changes,taking an active role in reshaping our profession to help ensure a vibrant future and restore
9、 public confidence in the worlds financial markets.KPMG is committed to three key imperatives:quality,insight,and integrity.It is what drives our firms professionals to provide audit,tax,and advisory services that reflect global consistency and unwavering integrity.This dedication to excellence enab
10、les us to lead by example taking a proactive approach to finding facts and turning knowledge into value for the benefit of our firms clients.And we celebrate the dedication of our people,who are the driving force behind the quality of our services and integrity of our practices.For information about
11、 KPMG services in China,please refer to page 30.Please contact your local KPMG member firm if you require further information.KPMG 2006 KPMG Huazhen,the China member firm of KPMG International,a Swiss cooperative.All rights reserved.目录商业、会计及税务专业术语中国企业会计准则资产负债表与损益表国际财务报告准则资产负债表与损益表我们在中国提供的服务page/页/ye
12、5212530ContentsTechnical terms of commercial,accounting and tax law Chinese Accounting Regulations for Business Enterprises _ balance sheet and profit and loss accountInternational Financial Reporting Standards _balance sheet and profit and loss accountOur services in ChinaMuluShangye,kuaiji ji shui
13、wu zhuanye shuyuZhongguo qiye kuaiji zhunzeZichan fuzhai biao yu sunyi biaoGuoji caiwu baogao zhunzeZichan fuzhai biao yu sunyi biaoWomen zai zhongguo tigong de fuwu 2006 KPMG Huazhen,the China member firm of KPMG International,a Swiss cooperative.All rights reserved.Technical terms of commercial,ac
14、counting and tax law商业、会计及税务专业术语Shangye,kuaiji ji shuiwu zhuanye shuyuSection1Technical terms of commercial,accounting and tax law 5商业、会计及税务专业术语 2006 KPMG Huazhen,the China member firm of KPMG International,a Swiss cooperative.All rights reserved.English中 文PinyinTechnical terms of commercial,account
15、ing and tax law 6商业、会计及税务专业术语 2006 KPMG Huazhen,the China member firm of KPMG International,a Swiss cooperative.All rights reserved.abroadaccident insuranceaccountingaccounting departmentaccounting principlesaccounting systemaccounting,bookkeepingaccountsaccrual for pensionsaccrual,provisionaccrued
16、taxesaccumulated deficitacquisition costaddition(to fixed assets)additional chargesadvanceadvertising expensesadvice,debateadvisory council,advisory boardaffiliated companiesagencyagency businessagency fee/commission feeagreementall-inclusive priceallocationallowance for doubtful accounts,bad debt a
17、llowanceamortisation(of intangible assets)amount,sumanalysisancillary expensesannual financial statementsannual reportappendixapplicationappreciationapproval,consentarticlesarticles of associationassessment basisassetsassumptionattachmentauditauditoraudit of financial statements外国意外事故保险会计会计部会计原则会计系统
18、会计簿记会计科目退休准备金准备金、备抵预提税款累计亏损取得成本(固定资产)增加附加费用预支、预付广告费咨询、协商企业顾问委员会、理事会关联公司(企业)代办处、代理处托售、代销业务手续费,代办款,佣金协议统包价格配给、分配呆账/坏账备抵摊销(无形资产)数目、数额、款项分析杂项费用年度会计报表年报会计报表附件、附注申请增值、升值认可、同意章程公司章程评估基础资产估计、假设附件审计审计师会计报表审计waiguoyiwai shigu baoxiankuaiji kuaijibu kuaiji yuanze kuaiji xitong kuaiji bujikuaiji kemu tuixiu zhu
19、nbeijinzhunbeijin,beidi yuti shuikuan leiji kuisunqude chengben(guding zichan)zengjia fujia feiyongyuzhi,yufu guanggao fei zixun,xieshangqiye guwen weiyuanhui,lishihuiguanlian gongsi(qiye)daibanchu,dailichutuoshou,daixiao yewu shouxufei,daibankuan,yongjinxieyitongbao jiagepeiji,fenpei daizhang/huaiz
20、hang beiditanxiao(wuxing zichan)shumu,shue,kuanxiang fenxizaxiang feiyongniandu kuaiji baobiaonianbao kuaiji baobiao fujian,fuzhu shenqing zengzhi,shengzhirenke,tongyizhangchenggongsi zhangcheng pinggu jichuzichanguji,jiashefujianshenji shenji shikuaiji baobiao shenjiA ATechnical terms of commercial
21、,accounting and tax law 7English中 文Pinyin商业、会计及税务专业术语 2006 KPMG Huazhen,the China member firm of KPMG International,a Swiss cooperative.All rights reserved.audit of statutory accountsaudit opinion,auditors reportaudit reportauditors reportauthorities(local),civil serviceauthorisationbad debtbalanceb
22、alance in our favourbalance in your favourbalance sheetbalance sheet datebalance sheet totalbank accountbank chargesbank interestbank loans,overdraftsbank transferbasic credit linebasis of preparationbill of ladingboard memberboard of directorsbondbonded warehousebonusbook valuebranchbranch,branch o
23、fficebudgetbuildingbusiness transactioncalendar yearcancelcapital contributioncapital gaincapital increasecapital investedcapital reservecapital stockcapital transfer tax法定会计报表审计审计意见、审计报告审计报告保留意见的审计报告官方机构、行政机关委托、法律授权书坏账余额我方应收余额你方应收余额资产负债表资产负债表日总资产银行账户银行手续费银行利息银行贷款,透支银行转账贷款限额、基本信用额度编制基础货物运单、运单董事会成员(股
24、份公司)董事会公司债券保税仓库奖金、红利账面价值分公司、分行、分支机构分公司、分店预算建筑物、楼宇业务公历年取消、注销投入资本资本利得增资实收资本资本公积创始资本、股份资本资本转让税fading kuaiji baobiao shenjishenji yijian,shenji baogao shenji baogao baoliu yijian de shenji baogao guanfang jigou,xinzheng jiguanweituo,fal shouquanshuhuaizhang yuewofang yingshou yuenifang yingshou yuezicha
25、n fuzhai biaozichan fuzhai biao ri zong zichanyinhang zhanghu yinhang shouxufei yinhang lixi yinhang daikuan,touzhi yinhang zhuanzhang daikuan xiane,jiben xinyong edu bianzhi jichu huowu yundan,yundandongshihui chengyuan(gufen gongsi)dongshihui gongsi zhaiquan baoshui cangku jiangjin,hongli zhangmia
26、n jiazhifengongsi,fenhang,fenzhi jigou fengongsi,fendian yusuanjianzhuwu,louyuyewu gonglinian quxiao,zhuxiaotouru zibenziben lide zengzhi shishou zibenziben gongji chuangshi ziben,gufen ziben ziben zhuanrang shui BCEnglish中 文PinyinTechnical terms of commercial,accounting and tax law 8商业、会计及税务专业术语 20
27、06 KPMG Huazhen,the China member firm of KPMG International,a Swiss cooperative.All rights reserved.cargocarriage(freight charge)cashcash balancecash flowcash flow statementchairman of the boardcheck,chequeclaimcommercial balance sheetcommercial bankscommercial codecommissioncommitmentscommon stockc
28、ompany officer with statutory authoritycompanycompensationcompetitioncompound interestconfirmation of balanceconsignment noteconsignment stockconsolidated financial statementsconstruction in progressconsumptioncontestablecontingencies and commitmentscontingent liabilitiescontractcontract of purchase
29、contract,agreementcontributed capitalcontributioncontrol agreementconvention,agreementcopyrightcorporationcorporation taxcorporation tax lawcost accountingcost distribution sheetcost of productioncost of salescost of sales format(for profit and loss account)counter offer载运货物运费现金现金余额现金流量现金流量表董事长支票要求索
30、赔、追偿商业资产负债表商业银行商业法典佣金承担普通股代理人、全权代表企业、公司报酬竞争复利、利滚利余额确认书载货票据委托代销货物、寄售货物合并会计报表在建工程消费可争论的或有事项及承担或有债务契约、合同购买合同合同、协议实缴资本贡献、出资管理合同合同、协议版权公司公司税、法人税公司税法、法人税法成本核算成本核算单生产成本销售成本损益表的销售成本格式还价zaiyun huowuyunfei xianjinxianjin yuexianjin liuliangxianjin liuliang biao dongshizhangzhipiao yaoqiu suopei,zuichangshangy
31、e zichan fuzhai biaoshangye yinhangshangye fadian yongjinchengdan putong gudailiren,quanquan daibiao qiye,gongsi baochou jingzhengfuli,ligunli yue querenshu zaihuo piaojuweituo daixiao huowu,jishou huowu hebing kuaiji baobiaozaijian gongcheng xiaofei ke zhenglun dehuoyou shixiang ji chengdan huoyou
32、zhaiwu qi yue,hetonggoumai hetonghetong,xieyishijiao zibengongxian,chuziguanli hetonghetong,xieyibanquan gongsi gongsi shui,faren shui gongsi shuifa,faren shuifachengben hesuan chengben hesuan danshengchan chengbenxiaoshou chengben sunyibiao de xiaoshou chengben geshihuanjia Technical terms of comme
33、rcial,accounting and tax law 9English中 文Pinyin商业、会计及税务专业术语 2006 KPMG Huazhen,the China member firm of KPMG International,a Swiss cooperative.All rights reserved.creditcredit balancecredit entrycreditorcurrencycurrent accountcurrent assetscurrent replacement valuecustomercustomers with credit balance
34、scustoms dutycustoms duty officecut offdamagedata bankdata processing(DP)datadatedealing in futuresdebenturedebitdebit balancedebit entrydebtordebts,borrowingsdeductibledefault interestdeferred chargesdeferred incomedeferred itemsdeferred taxesdeficitdeliverydemanddemurragedeposits paiddeposits rece
35、iveddepreciation(of tangible fixed assets)depreciation(declining balance method)depreciation(straight-line methoddiminution)贷方贷方余额贷方分录债权人、债主币种、货币结算账户、转账户头流动资产重置价值、替换值客户、用户账面上有贷方余额的客户关税海关管理局截止损害、损坏数据库数据处理数据日期期货交易信用债券借方借方余额借方分录记账债务人债务、借款可扣除的滞延付款利息预付费用和递延费用递延收益递延项目递延税项赤字、亏损出货需求、询价滞期费、逾期停泊费已付押金已收押金折旧(有形
36、固定资产)折旧(余额递减法)折旧(直线法)贬值daifang daifang yuedaifang fenlu zhaiquanren,zhaizhu bizhong,huobi jiesuan zhanghu,zhuanzhang hutou liudong zichanchongzhi jiazhi,tihuan zhi kehu,yonghu zhangmian shang you daifang yue de kehu guanshui haiguan guanliju jiezhisunhai,sunhuai shujuku shuju chuli shujuriqi qihuo j
37、iaoyixinyong zhaiquan jiefang jiefang yuejiefang fenlu ji zhangzhaiwuren zhaiwu,jiekuan kekouchude zhiyan fukuan lixi yufu feiyong he diyan feiyongdiyan shouyi diyan xiangmu diyan shuixiang chizi,kuisun chuhuoxuqiu,xunjia zhiqifei,yuqi tingbo fei yifu yajinyishou yajinzhejiu(youxing guding zichan)zh
38、ejiu,yue dijian fazhejiu,zhixian fabianzhi DEnglish中 文PinyinTechnical terms of commercial,accounting and tax law 10商业、会计及税务专业术语 2006 KPMG Huazhen,the China member firm of KPMG International,a Swiss cooperative.All rights reserved.dongshi baochou zhekou fenpai,fenxiaofenxiao gongsi,jingxiaoshang fenh
39、ong,lirun fenpei,fenpei guli guxi,guli wenjian,gongwen(gongsi)zhucedi,suozaidi juanzhu,juankuan fushi bujibimian shuangchong zhengshui xiedingdaoqiri,qixian jingji zhouqi qimoxunjia,xunwen qiye,gongsiyewu zhixingfei,jiaojifei jizhangdengji,jiluguquan guji,gusuan pingzheng,zhengju huidui shouyi huidu
40、i sunshi huil huil fengxian zhichukaizhi,feiyong youxiao qixianchukouchukou yewu yanqi,kuanxian fei jingchang feiyongfei zhengchang shouyi fei zhengchang chunsunyi miane jiazhi,piaomian jiazhi daishou zhangkuan gongchang gongyun jiazhi baochou,shoufei directors feediscountdistributiondistribution co
41、mpanydistribution of earningsdividenddocument,paperdomicile,registered officedonation,giftdouble-entry bookkeepingdouble taxation agreementdue dateeconomic cycleend of period(date)enquiry,inquiryenterprise(company)entertainment expensesentryentry(in register)equityestimateevidenceexchange gainexchan
42、ge lossexchange rateexchange riskexpenditureexpensesexpiration dateexportexport tradeextension(e.g.for filing)extraordinary expensesextraordinary incomeextraordinary resultface valuefactoringfactoryfair valuefee董事报酬折扣分派、分销分销公司、经销商分红、利润分配、分配股利股息、股利文件、公文(公司)注册地、所在地捐助、捐款复式簿记避免双重征税协定到期日、期限经济周期期末询价、询问企业、
43、公司业务执行费、交际费记账登记、记录股权估计、估算凭证、证据汇兑收益汇兑损失汇率汇率风险支出开支、费用有效期限出口出口业务延期、宽限非经常费用非正常收益非正常纯损益面额价值、票面价值代收账款工厂、工场公允价值报酬,收费EFTechnical terms of commercial,accounting and tax law 11English中 文Pinyin商业、会计及税务专业术语 2006 KPMG Huazhen,the China member firm of KPMG International,a Swiss cooperative.All rights reserved.fig
44、ures,numbersfinance leasefinancial assetsfinancial positionfinancial resultfinancial yearfinancingfinefinished goodsfirst-in,first-outfixed assetsfixed interest-bearingfootnote to the balance sheetforeign countryforeign currencyforeign exchangeforeignerforward contract rateforward contractsforward f
45、oreign exchange transactionfranchisefraudfreight chargesfreightfurther costsgeneral administrative expensesgeneral allowancegeneral ledgergeneral managergenerally accepted accounting principlesgoing concern valuegoodsgoods for resalegoods in transitgoodwillgross profitgross profit/lossgroup(of compa
46、nies)guaranteeguarantor数字融资租赁金融资产财务状况财务损益会计年度筹资、融资罚款产成品先进先出固定资产定息的资产负债表注释外国外币外汇外国人远期合约汇率远期合约远期外汇交易特许权、专卖权欺骗、欺诈运费载运货物额外成本、追加成本管理费用一般准备金总分类账总经理公认会计准则持续经营价值商品转售货品在途货物商誉毛利毛损益集团公司担保、保证担保人、担保方shuzi rongzi zulinjinrong zichancaiwu zhuangkuang caiwu sunyi kuaiji niandu chouzi,rongzi fakuan chanchengpin xian
47、jin xianchu guding zichandingxi dezichan fuzhai biao zhushi waiguowaibiwaihuiwaiguorenyuanqi heyue huil yuanqi heyue yuanqi waihui jiaoyi texuquan,zhuanmaiquan qipian,qizhayunfei zaiyun huowu ewai chengben,zhuijia chengben guanli feiyongyiban zhunbeijinzong fenleizhang zong jingli gong ren kuaiji zh
48、unzechixu jingying jiazhi shangpinzhuangshou huopinzaitu huowu shangyu maoli mao sunyijituan gongsi danbao,baozhengdanbaoren,danbaofang GEnglish中 文PinyinTechnical terms of commercial,accounting and tax law 12商业、会计及税务专业术语 2006 KPMG Huazhen,the China member firm of KPMG International,a Swiss cooperati
49、ve.All rights reserved.hedgehire purchaseholding companyimpairment of long-lived assetsimportincome taxincome tax lawincome tax refundincome tax returnincomeindemnityinflationinformationinland,domesticinput tax(VAT)insolvencyinstalment,part paymentinstalment purchaseinsuranceintangible assetsinteres
50、tinterest rateinterim financial statementsinventoriesinventory increase(decrease)inventory turnover ratioinventory valuationinvestmentinvestment grantjob referenceland(plot)land,real estatelast-in,first-outlate payment fine套汇、对冲租购、分期付款购买控股公司长期资产减值进口所得税所得税法所得税退还所得税申报收益、收入赔偿费通货膨胀信息国内的进项增值税无力偿还债务、破产分期款