会计专业词汇英语翻译
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会计英语词汇漫谈(六)
会计英语词汇漫谈(五)
会计英语词汇漫谈(四)
会计专业词汇英语翻译
政治风险political risk
再开票中心re-invoicing center
现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting
提前与延期支付Leads and Lags
特许权使用管理费fees and royalties
跨国资本成本的计算the cost of capital for foreign investments
跨国运转资本会计multinational working capital management
跨国经营企业业绩评价multinational performance evaluation
经济风险管理managing economic exposure
交易风险管理managing transaction exposure
换算风险管理managing translation exposure
国际投资决策会计foreign project appraisal
国际存货管理international inventory management
股利转移dividend remittances
公司内部贷款inter-company loans
冻结资金转移repatriating blocked funds
冻结资金保值maintaining the value of blocked funds
调整后的净现值adjusted net present value
配比原则matching
旅游、饮食服务企业会计accounting of tourism and service
施工企业会计accounting of construction enterprises
民航运输企业会计accounting of civil aviation transportation enterprises
企业会计business accounting
商品流通企业会计accounting of commercial enterprises
权责发生制原则accrual basis
农业会计accounting of agricultural enterprises
实现原则realization principle
历史成本原则principle of historical cost
外商投资企业会计accounting of enterprises with foreign investment
通用报表all-purpose financial statements
铁路运输企业会计accounting of rail way transportation enterprises
所有者权益owners equity
所有者权益owners equity
实质量于形式substance over form
修正性惯例principle of exceptions
信息系统论information system perspective
相关性原则relevance
微观会计micro-accounting
客观性原则objectivity
可比性原则comparability
谨慎性原则prudence
金融企业会计accounting of financial institutions
交通运输企业会计accounting of communication and transportation enterprises 建设单位会计accounting of construction units
记账本位币recording currency
计量属性measurement attributes
及时性原则timeliness
货币计量monetary measurement
会计准则accounting standards
会计主体accounting entity
会计职业道德accounting professional ethics
会计职能functions of accounting
会计预测accounting forecasting
会计要素accounting elements
会计研究accounting research
会计学科体系accounting science system
会计学accounting
会计信息accounting information
会计任务targets of accounting activities
会计人员accounting personnel
会计确认accounting recognition
会计目标accounting objective
会计理论结构theoretical structure of accounting
会计理论accounting theory
会计控制accounting control
会计决策accounting decision making
会计监督accounting supervision
会计假设accounting assumption
会计记录accounting records
会计计量accounting measurement
会计机构accounting department
会计环境accounting environment
会计核算financial accounting
会计管理体制system of accounting administration
会计分期accounting periods
会计对象accounting object
会计等式accounting equation
会计本质nature of accounting
会计报表accounting statements
宏观会计macro-accounting
会计accounting
汇总报表combination statements
划分资本性支出与收益性支出原则distinguishment between capital expenditure and revenue expenditure
合并报表consolidated financial statements
管理活动论management activities perspective
管理会计management accounting
管理工具论management tool perspective
股份制企业会计accounting of stock companies
公认会计原则generally accepted accounting principle, GAAP
公共会计public accounting
工业会计accounting of industrial enterprises
个别报表individual statements
高新技术企业会计accounting of high technology enterprises
负债liability
费用expense
反馈价值feedback value
对外经济合作企业会计accounting of foreign economic cooperation enterprises
对外报表external statements
对内报表internal statements
一致性原则consistency
艺术论art perspective
房地产开发企业会计accounting of real estate enterprises
邮电通信企业会计accounting of post and telecommunication enterprises
预测价值forecast value
真实与公允true and fair view
持续经营going concern
成本报表cost statement
财务会计原则financial accounting principles
财务会计概念框架financial accounting conceptual framework
财务会计financial accounting
政府及非营利组织会计governmental and non-profit organization accounting
重要性原则materiality
专用报表special purpose financial statements
资产assets
资金funds
资金运动funds movement
财务报告financial report
财务报表要素elements of financial statements
财务报表financial statements
币值稳定假设constant-dollar assumption
保险企业会计accounting of insurance companies
收入的确认recognition of revenue
公司债券发行价格corporate bond issuing price
固定资产折旧depreciation of fixed assets
可转换债券convertible bonds
公司债券利息摊销
加速折旧法accelerated depreciation methods
营业外收支净额
公司债券利率interest rate on debenture
应收账款出借assignment of accounts receivable
无担保债券debenture bonds
后进先出法last-in, first-out, LIFO
其他货币资金
应付票据贴现discount on notes payable
先进先出去first-in, first-out缩写FIFO
在发建工程constructions in process
固定资产更换与改良improvements and replacements of fixed assets 实地盘存制periodic inventory system
收益总括观点all-inclusive concept of income
损益表法
可变现净值法net realizable value
应付福利费
基本业务利润
固定资产扩建additions of fixed assets
应收账款出售sale or factoring of accounts receivable
或有负债contingent liability
销货退回与折让sales returns and allowances
零售价格法retail method
现金折扣cash discount
特定履行法
其他业务利润
公司债券bonds payable
销售法sale method
应付票据notes payable
认股权stock rights
固定资产修理repairs and maintenance of fixed assets
有担保债券mortgage bonds
销售费用selling expenses
应付股利dividends payable
应收票据notes receivable
无形资产intangible assets
收款法collection method
所得税income tax
流动负债current liabilities
生产法production method
计划成本核算
废弃和生置法retirement and replacement method 盘存法inventory method
流动资产current assets
购货折扣purchases discounts
商誉goodwill
应收账款accounts receivable
投资收益investment income
营业利润operating income
预提费用
股本capital stock
公司债券偿还redemption of bonds
坏账bad debts
固定资产重估价revaluations of fixed assets
银行存款cash in bank
固定资产fixed assets
利润总额
利益分配profit distribution
应计费用accrued expense
商标权trademarks and trade names
全部履行法
净利润net income
应付利润profit payable
未分配利润
收益债券income bonds
货币资金
利息资本化capitalization of interests
公益金
工程物资
预付账款advance to supplier
其他应收款other receivables
现金cash
预收账款
公司债券发行corporate bond floatation
应付工资wages payable
实收资本paid-in capital
盈余公积surplus reserves
管理费用
土地使用权
股利dividend
应交税金taxes payable
负商誉negative goodwill
费用的确认recognition of expense
短期投资temporary investment
短期借款short-term loans
递延资产deferred charges
低值易耗品
当期经营观点current operating concept of income 待摊费用
待核销基建支出[旧]
待处理流动资产损失
待处理固定资产损失
存货销售的影响effects of inventory errors
折旧[旧]
折旧方法depreciation method
折旧率depreciation rate
支出payment
直线法straight-line
职工福利基金welfare fund
专项拨款【旧】
专利权patents
住房基金housing fund
重置成本法replacement costing
专项物资[旧]
专项资产【旧】
专有技术know-how
专营权franchises
资本公积capital reserves
资产负债表balance sheet
资金占用和资金来源[旧]
自然资源natural resources
存货inventory
车间经费【旧】
偿债基金sinking fund
长期应付款long-term payables
长期投资long-term investments
长期借款long-term loans
长期负债long-term liability of long-term debt
财务费用financing expenses
拨定留存收益appropriated retained earnings
标准成本法standard costing
变动成本法variable costing
比例履行法
包装物
版权copyrights
汇总原始凭证cumulative source document
汇总记账凭证核算形式bookkeeping procedure using summary vouchers
工作底稿working paper
复式记账凭证multiple account titles voucher
复式记账法Double entry bookkeeping
复合分录compound entry
划线更正法correction by drawing a straight ling
汇总原始凭证cumulative source document
会计凭证accounting documents
会计科目表chart of accounts
会计科目account title
红字更正法correction by using red ink
会计核算形式bookkeeping procedures
过账posting
会计分录accounting entry
会计循环accounting cycle
会计账簿Book of accounts
活页式账簿loose-leaf book
集合分配账户clearing accounts
计价对比账户matching accounts
记账方法bookkeeping methods
记账规则recording rules
记账凭证voucher
记账凭证核算形式Bookkeeping procedure using vouchers
记账凭证汇总表核算形式bookkeeping procedure using categorized account summary 简单分录simple entry
结算账户settlement accounts
结账closing account
结账分录closing entry
借贷记账法debit-credit bookkeeping
局部清查partial check
卡片式账簿card book
跨期摊提账户inter-period allocation accounts
累计凭证multiple-record document
联合账簿compound book
明细分类账簿subsidiary ledger
明细分类账户subsidiary account
盘存账存inventory accounts
平行登记parallel recording
全面清查complete check
日记总账combined journal and ledger
日记总账核算形式bookkeeping procedure using summarized journal
三式记账法triple-entry bookkeeping
实账户real accounts
试算表trial balance
试算平衡trial balancing
收付记账法receipts-payment bookkeeping
收款凭证receipt voucher
损益表账户income statement accounts
通用记账凭证general purpose voucher
通用日记账核算形式bookkeeping procedure using general journal
外来原始凭证source document from outside
现金日记账cash journal
虚账户nominal accounts
序时账簿book of chronological entry
一次凭证single-record document
银行存款日记账deposit journal
永续盘存制perpetual inventory system
原始凭证source document
暂记账户suspense accounts
增减记账法increase-decrease bookkeeping
债权结算账户accounts for settlement of claim
债权债务结算账户accounts for settlement of claim and debt
债务结算账户accounts for settlement of debt
账户account
账户编号Account number
账户对应关系debit-credit relationship
账项调整adjustment of account
专用记账凭证special-purpose voucher
转回分录reversing entry
资金来源账户accounts of sources of funds
资产负债账户balance sheet accounts
转账凭证transfer voucher
资金运用账户accounts of applications of funds
自制原始凭证internal source document
总分类账簿general ledger
总分类账户general account
附加账户adjunct accounts
付款凭证payment voucher
分类账簿ledger
多栏式日记账核算形式bookkeeping procedure using columnar journal 对账checking
对应账户corresponding accounts
定期清查Periodic checking method
定期盘存制periodic inventory system
订本式账簿bound book
调整账户adjustment accounts
调整分录adjusting journal entry
单式记账凭证single account title voucher
单式记账法single-entry bookkeeping
从属账户Secondary accounts
成本计算账户costing accounts
财产清查physical inventory
簿记bookkeeping
不定期清查non-periodic checking method
补充登记法correction by extra recording
表外账户off-balance sheet accounts
备抵账户provision accounts
备抵附加账户provision and adjunct accounts 备查账簿memorandum
【英语】高三英语翻译试题经典及解析 一、高中英语翻译 1.高中英语翻译题:Translate the following sentences into English, using the words given in the brackets. 1.我习惯睡前听点轻音乐。(accustomed) 2.将来过怎样的生活取决于你自己。(be up to) 3.没有什么比获准参加太空旅行项目更令人兴奋的了。(than) 4.家长嘱咐孩子别在河边嬉戏,以免遭遇不测。(for fear) 5.虽然现代社会物资丰富,给予消费者更多的选择,但也使不少人变成购物狂。(turn) 【答案】 1.I’m accustomed to listening to some light music before sleep. 2.It’s up to you what kind of life will lead in the future. 3.There is nothing more exciting than being allowed to take part in the space travel programme. 4.Parents ask their kids not to play by the river for fear that something terrible might happen. 5.While modern society, rich in material resources,has given consumers more choice, it turns many of them into crazy shoppers. 【解析】试题分析: 1.翻译这句话的时候,注意词组:be ac customed to doing“习惯于做……”。 2.这句话使用了句型:It’s up to you +从句,“做….由某人决定”。这里what kind of life will lead in the future.是主语从句,it是形式主语。 3.这句话使用了There be句型, nothing 后面是形容词做定语,因为是比较的含义用形容词的比较级more exciting,还有词组“被允许做”be allowed to ,以及词组“参加”:take part in 。 4.这句话使用了for fear that 引导目的状语从句,和词组“让某人不要做……”ask sb. not to do. 5.这句话使用了连词While 表示“尽管,虽然”。词组“富含”be rich in ,主句中使用了词组turn…. into …..“将…变成…”。 考点:考查翻译句子 2.高中英语翻译题:Translate the following sentences into English, using the words given in the brackets. 1.这场因无视规则引发的事故值得我们深思。(ignore) _________________________ 2.梦想还是要有的,但不努力就不可能实现。(unless) _________________________ 3.正是这次经历才让我明白,我不该太过忙碌而错过生活的恩赐。(It) _________________________ 4.当前有一个非常令人费解的现象:一些年轻父母们宁愿把很多钱投资在早教上,也不愿
一级科目二级科目三级科目四级科目 代码名称代码名称代码名称代码名称英译 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investments 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐-应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐-应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market
Account 、Accounting 和Accountant Account 有很多意思,常见的主要是“说明、解释;计算、帐单;银行帐户”。例如: 1、He gave me a full account of his plan。 他把计划给我做了完整的说明。 2、Charge it to my account。 把它记在我的帐上。 3、Cashier:Good afternoon。Can I help you ? 银行出纳:下午好,能为您做什么? Man :I’d like to open a bank account . 男人:我想开一个银行存款帐户。 还有account title(帐户名称、会计科目)、income account(收益帐户)、account book(帐簿)等。在account 后面加上词缀ing 就成为accounting ,其意义也相应变为会计、会计学。例如: 1、Accounting is a process of recording, classifying,summarizing and interpreting of those business activities that can be expressed in monetary terms. 会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。 2、It has been said that Accounting is the language of business. 据说会计是“商业语言” 3、Accounting is one of the fastest growing profession in the modern business world. 会计是当今经济社会中发展最快的职业之一。 4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting. 财务会计和管理会计是会计的两个主要的专门领域。 其他还有accounting profession(会计职业)、accounting elements(会计要素)等。 Accountant 比Account只多ant三个字母,其意思是会计师、会计人员。例如: 1、A certified public accountant or CP A, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate. 注册会计师(或,注册会计师的缩写),必须通过一系列考试方可取得证书。 2、Private accountant , also called executive or administrative accountant, handle the financial records of a business. 私人会计师,也叫做主管或行政会计师,负责处理公司的财务帐目。总之,这三个词,有很深的渊源关系。
广告英语翻译常用词汇 产品远销英国、美国、日本、意大利和东南亚,深受消费者欢迎和好评Our products are sold in Britain, America, Japan, Italy and South East Asia and well appreciated by their purchasers. 畅销全球 selling well all over the world 典雅大方 elegant and graceful 定型耐久 durable modeling 方便顾客 making things convenient for customers 方便群众 making things convenient for the people; to suit the peo ple's convenience 方便商品 convenience goods 方便生活 bringing more convenience to the people in their daily life; prov iding amenities for the people; making life easier for the popula tion 各式俱全 wide selection; large assortment
顾客第一 Customers first 顾客是我们的皇帝 We take customers as our Gods. 规格齐全 a complete range of specifications; complete in specific ations 花样繁多 a wide selection of colours and designs 货色齐全 goods of every description are available. 客商第一,信誉第一 clients first, reputation first 款式多样 a great variety of models 款式活泼端庄 vivid and great in style 款式齐全 various styles 款式新颖 attractive designs; fashionable(in) style; novel (in) de sign; up-to-date styling 款式新颖众多 diversified latest designs 美观大方 elegant appearance 美观耐用 attractive and durable 品质优良,疗效显著,誉满全球,欢迎选购 excellent quality, evident effect, good reputation over the world, orders are welcome. 品种多样 numerous in variety 品种繁多 great varieties 品种齐全 complete range of articles; a great variety of goods
英语翻译题20套(带答案) 一、高中英语翻译 1.高中英语翻译题:Translation: Translate the following sentences into English, using the words given in the brackets. 1.究竟是什么激发小王学习电子工程的积极性?(motivate) 2.网上支付方便了客户,但是牺牲了他们的隐私。(at the cost of) 3.让我的父母非常满意的是,从这个公寓的餐厅可以俯视街对面的世纪公园,从起居室也可以。(so) 4.博物馆疏于管理,展品积灰,门厅冷落,急需改善。(whose) 【答案】 1.What on earth has motivated Xiao Wang’s enthusiasm/ initiative to major in electronic engineering? 2.Online payment brings convenience to consumers at the cost of their privacy. 3.To my parents’ satisfaction, the din ing room of this apartment overlooks the Century Park opposite the street and so it is with the sitting room. 或者What makes my parents really satisfy is that they can see the Century Park from the dining room of this apartment, so can they from the living room. 4.This museum is not well managed, whose exhibits are covered with dust, and there are few visitors, so everything is badly in need of improvement. 或The museum whose management is reckless, whose exhibits are piled with dust and whose lobby is deserted, requires immediate improvement. 【解析】 1.motivate sb to do sth 激发某人做某事,on earth究竟,major in 以…为专业,enthusiasm/ initiative热情/积极性,故翻译为What on earth has motivated Xiao Wang’s enthusiasm/ initiative to major in electronic engineering? 2.online payment网上支付,brings convenience to给…带来方便,at the cost of以…为代价,privacy隐私,故翻译为Online payment brings convenience to consumers at the cost of their privacy. 3.To my parents’ satisfaction令我父母满意的是,后者也那样so it is with。也可以用主语从句What makes my parents really satisfy 表语从句thatthey can see the Century Park from the dining room of this apartment。overlooks俯视,opposite the street街对面,living room 起居室。故翻译为To my parents’ satisfaction, the dining room of this apartment overlooks the Century Park opposite the street and so it is with the sitting room.或者What makes my parents really satisfy is that they can see the Century Park from the dining room of this apartment, so can they from the living room. 4.not well managed/ management is reckless疏于管理,be covered with dust/ be piled with dust被灰尘覆盖,few visitors游客稀少,be badly in need of improvement/ requires immediate improvement亟需改善。故翻译为his museum is not well managed, whose exhibits
一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 记账符号 DR:debit record (借记) CR:credit recrod(贷记) 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减:一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减:短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable
应收账款Account receivable 减:应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减:其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减:存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资Long-term investment 长期股权投资Long-term equity investment 委托贷款Entrusted loan receivable 长期债权投资Long-term debt investment 长期投资合计Total for long-term investment 减:长期股权投资减值准备Less: Impairment for long-term equity investment 减:长期债权投资减值准备Less: Impairment for long-term debt investment
会计专业词汇英语翻译 今天是2011年8月5日星期五2011年8月4日星期四| 首页| 财经英语| 视听| 课堂| 资源| 互动| 动态| 在线电影| 英语论坛| 英语角| 8 您现在的位置:西财英语>>财经英语学习>>会计英语>>文章正文 专题栏目 财经词汇 文献专题 财经词汇 文献专题 最新热门 母亲节专题 会计英语词汇漫谈(六) 会计英语词汇漫谈(五) 金融专业名词翻译(八) 金融专业名词翻译(七) 商务英语口语(十四) 商务英语口语(十三) 席慕容《一棵开花的树》(… 放松,微笑,创造 [图文]跳舞学数学函数图象… 最新推荐 体育英语——水上运动英语 外贸常用词语和术语(五) 外贸常用词语和术语(四) 商务英语email高手如何询… 外贸常用词语和术语(三) 外贸常用词语和术语(二) 外贸常用词语和术语(一) 外国经典名著导读《完》附… 外国经典名著导读31-40 外国经典名著导读21-30
相关文章 会计英语词汇漫谈(六) 会计英语词汇漫谈(五) 会计英语词汇漫谈(四) 会计专业词汇英语翻译 政治风险political risk 再开票中心re-invoicing center 现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting 提前与延期支付Leads and Lags 特许权使用管理费fees and royalties 跨国资本成本的计算the cost of capital for foreign investments 跨国运转资本会计multinational working capital management 跨国经营企业业绩评价multinational performance evaluation 经济风险管理managing economic exposure 交易风险管理managing transaction exposure 换算风险管理managing translation exposure 国际投资决策会计foreign project appraisal 国际存货管理international inventory management 股利转移dividend remittances 公司内部贷款inter-company loans 冻结资金转移repatriating blocked funds 冻结资金保值maintaining the value of blocked funds 调整后的净现值adjusted net present value 配比原则matching 旅游、饮食服务企业会计accounting of tourism and service 施工企业会计accounting of construction enterprises 民航运输企业会计accounting of civil aviation transportation enterprises 企业会计business accounting 商品流通企业会计accounting of commercial enterprises 权责发生制原则accrual basis 农业会计accounting of agricultural enterprises 实现原则realization principle 历史成本原则principle of historical cost 外商投资企业会计accounting of enterprises with foreign investment 通用报表all-purpose financial statements 铁路运输企业会计accounting of rail way transportation enterprises
1.素质教育:Quality Education 2. EQ:分两种,一种为教育商数Educational quotient,另一种情感商数Emotional quotient 3. 保险业:the insurance industry 4. 保证重点指出:ensure funding for priority areas 5. 补发拖欠的养老金:clear up pension payments in arrears 6. 不良贷款:non-performing loan 7. 层层转包和违法分包:mutlti-level contracting and illegal subcontracting 8. 城乡信用社:credit cooperative in both urban and rural areas 9. 城镇居民最低生活保障:a minimum standard of living for city residents 10. 城镇职工医疗保障制度:the system of medical insurance for urban workers 11. 出口信贷:export credit 12. 贷款质量:loan quality 13. 贷款质量五级分类办法:the five-category assets classification for bank loans 14. 防范和化解金融风险:take precautions against and reduce financial risks 15. 防洪工程:flood-prevention project 16. 非法外汇交易:illegal foreign exchange transaction 17. 非贸易收汇:foreign exchange earnings through nontrade channels 18. 非银行金融机构:non-bank financial institutions 19. 费改税:transform administrative fees into taxes 20. 跟踪审计:foolow-up auditing 21. 工程监理制度:the monitoring system for projects 22. 国有资产安全:the safety of state-owned assets 23. 过度开垦:excess reclamation 24. 合同管理制度:the contract system for governing projects 25. 积极的财政政策:pro-active fiscal policy 26. 基本生活费:basic allowance 27. 解除劳动关系:sever labor relation 28. 金融监管责任制:the responsibility system for financial supervision 29. 经济安全:economic security 30. 靠扩大财政赤字搞建设:to increase the deficit to spend more on development 31. 扩大国内需求:the expansion of domestic demand 32. 拉动经济增长:fuel economic growth 33. 粮食仓库:grain depot 34. 粮食收购企业:grain collection and storage enterprise 35. 粮食收购资金实行封闭运行:closed operation of grain purchase funds 36. 粮食销售市场:grain sales market 37. 劣质工程:shoddy engineering
Enterprises 1.in recent years,foreign companies have been buying best-selling brands from their locally listed subsidiaries and moving them to entities that are 100%-owned by the far-off parent. 近年来,外国企业一直从它们本地的上市子公司手中买入畅销品牌,并将这些畅销品牌并入由于母公司100%控股的实体企业中。 2.so they have set up wholly-owned,unlisted subsidiaries,or increaseed their stakes in existing affiliates,to gain total operating control。 所以,他们要么设立了不上市的全资子公司,要么增持现有关联方的股份,以获得总运营控制权。 3.not only was the Acer group to be flat,rather than pyramidal,but the holding company would own no more than 30% of each subsidiary,and Mr.Shih himself would control no more than 5%of the holding company. 鸿基集团采用平行的金字塔结构,而且控股公司在每个子公司的股权比例不超过30%,施先生在控股公司中的持股也不超过5%。 4.Loans to related companies are rarely made on an arm's length basis,and tend to be granted at below-market rates,with scant credit vetting. 放给关联公司的贷款基本都不按市场条件的正常交易,收取的利率往往低于市场水平,并很少进行认真的资信调查。
新准则会计科目英文翻译 一、资产类 1 1001 库存现金cash on hand 2 1002 银行存款bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据notes receivable 12 1122 应收账款Account receivable 13 1123 预付账款account prepaid 14 1131 应收股利dividend receivable 15 1132 应收利息accrued interest receivable 21 1231 其他应收款accounts receivable-others 22 1241 坏账准备had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料raw materials 32 1406 库存商品commodity stocks 33 1407 发出商品goods in transit 36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461 存货跌价准备reserve against stock price declining 43 1501 待摊费用fees to be apportioned 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备hold investment due reduction reserve 47 1523 可供出售金融资产financial assets available for sale 48 1524 长期股权投资long-term stock ownership investment 49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526 投资性房地产investment real eastate 51 1531 长期应收款long-term account receivable 52 1541 未实现融资收益unrealized financing income 54 1601 固定资产permanent assets 55 1602 累计折旧accumulated depreciation 56 1603 固定资产减值准备permanent assets reduction reserve 57 1604 在建工程construction in process 58 1605 工程物资engineer material 59 1606 固定资产清理disposal of fixed assets 60 1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing 61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing 62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture 63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture 65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation 66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation 67 1701 无形资产intangible assets 68 1702 累计摊销accumulated amortization
A business that is owned and controlled by one person is considered to be a sole trader. This form of business ownership is simple and generally inexpensive. The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits. A partnership is an organization where two or more person (partners) own and control a business. In a partnership, it is normal for each partner to have unlimited liability for debits of the business. In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner. A corporation is a business that is organized as a separate legal entity under the law. Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation. The shareholders are not personally liable for(对……有责任) the debits of the corporation. In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders. A business that is owned and controlled by one person is considered to be a sole trader. This form of business ownership is simple and generally inexpensive.一人拥有和控制的企业被称为个人独资企业。这种企业形式比较简单,而且通常投资额较小。The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits.个人独资企业的所有者对企业内所有的事务制定决策并拥有企业的全部利润。A partnership is an organization where two or more person (partners) own and control a business. In a partnership, it is normal for each partner to have unlimited liability for debits of the business. In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner.合伙企业是由两个或以上的人(合伙人)共同拥有和控制的企业组织形式。一般在合伙企业中,每个合伙人对企业债务都承担无限责任。同时,合伙企业的寿命也是有限的,企业可能因为某个合伙人死亡或退休而终止。 A corporation is a business that is organized as a separate legal entity under the law.公司是依照法律规定成立的独立法人组织。Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation. 公司由股东拥有,股东通过购买公司的股份为公司提供资本。The shareholders are not personally liable for the debits of the corporation. In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders. 股东个人对公司的债务不承担无限责任。大多数公司的经营业务由股东选出的董事会实施控制。
翻译常用词汇 高枕无忧resting without worries 史无前例unprecedented in the history 不可一世a conquering hero 毫不示弱equally firmly 量体裁衣to act according to actual circumstances 一刀两断to cut it clean 与虎谋皮to ask a tiger for its skin 六亲不认to disown all one’s relatives and fri ends 英雄本色the true quality of a hero 英雄所见略同Great minds think alike. 每逢佳节倍思亲On festive occasions more than ever we think of our dear ones faraway. 上有好,下必有其焉。What the superior loves, his inferiors will be found to love exceedingly.大江东去,浪淘尽,千古风流人物。The Great River flows to the east: Its waves have washed away all the men of untrammeled spirit of a thousand ages. 上兵伐谋,其次伐交。What is supremely important in war is to attack the enemy’s strategy. Next best is to disrupt his alliances. 问君能有几多愁,恰似一江春水向东流。I wonder how many sorrows you have. They are exactly like the Yangtze River unceasingly flowing eastward in spring. 千呼万唤始出来,犹抱琵琶半遮面。Only after a thousand entreaties does she appear. Her face half hidden behind the guitar (pipa) in her arms. 吃得苦中苦,方为人上人。Only if you can stand the hardest of hardships can you hope to rise in society. 是非经过不知难You never know how hard a task is almost until you have done it yourself. 满招损Pride goes before a fall. / Pride spells failure. 适可而止Bind the sack before it be full. 好汉做事好汉当A true man has the courage to accept the consequences of his own actions.知己知彼,百战不殆。To know one’s and the enemy’s situation ensures victory. 牵扯之覆,后车之鉴。The overturned car ahead is a warning to the ones behind. 山雨欲来风满楼The wind sweeping through the tower heralds a rising storm in the mountains. 是故学然后知不足,教然后之困。Therefore, to learn makes us realize our deficiency, and to teach makes us know the difficulties. 人尽其才、地尽其利、物尽其利、货畅其流。Our human, land and material resources should be used to the best advantage, and our goods should be in good circulation. 父母有抚养教育未成年子女的义务,成年子女有赡养扶助父母的义务。Parents have the duty to rear and education their children who are minors, and children who have come of age have the duty to support and assist their parents. 中华人民共和国公民有劳动的权利和义务。Citizens of the P eople’s Republic of China have the right as well as the duty of work. 各民族公民都有用本民族语言文字进行诉讼的权利。Citizens of all nationalities have the right to use the spoken and written languages of their own nationalities in court proceedings.