財(cái)會(huì)財(cái)務(wù)詞匯

1、財(cái)會(huì)財(cái)務(wù)詞匯表1資產(chǎn)負(fù)債表 Balance Sheet固定資產(chǎn)Fixed assets 流動(dòng)資產(chǎn)Current assets貨幣資金Cash 短期投資Short-term investment應(yīng)收票據(jù)Notes receivable應(yīng)收股利Dividenddividend dividend n. 紅利,股息 receivables應(yīng)收利息Interest receivables應(yīng)收賬款A(yù)ccounts receivable其他應(yīng)收款Other receivables預(yù)付賬款A(yù)dvances to suppliers應(yīng)收補(bǔ)貼款Government grants receivable存貨Inven

2、toriinvntries 待攤費(fèi)用Deferdeferred adj. 延期的; 緩召的red and prepaid expenses一年內(nèi)到期的長(zhǎng)期債權(quán)投資Long-term investment due within one year其他流動(dòng)資產(chǎn)Other current assets流動(dòng)資產(chǎn)合計(jì)Total current assets長(zhǎng)期投資Long-term investment其中：長(zhǎng)期股權(quán)投資Including: long-term ownership investment長(zhǎng)期債權(quán)投資Long-term debenturedebenture ：dibent 公司債券 inves

3、tment長(zhǎng)期投資合計(jì)Total long-term investment固定資產(chǎn)Fixed assets固定資產(chǎn)原價(jià)Fixed assets cost減：累計(jì)折舊Less: accumulated depreciation固定資產(chǎn)凈值Fixed assets net value減：固定資產(chǎn)減值準(zhǔn)備Provision for decrease of fixed assets written offloans written off撇銷的貸款bad debt written off壞帳注銷；勾銷呆帳固定資產(chǎn)凈額Fixed assets net amount工程物資Construction mat

4、erial在建工程Construction in progress固定資產(chǎn)清理Disposal處理 of fixed assets固定資產(chǎn)合計(jì)Total fixed assets無(wú)形資產(chǎn)及其他資產(chǎn)Intangibleintangible ntndbln. 無(wú)形的東西; 無(wú)形資產(chǎn)adj. 難以明了的; 無(wú)形的 assets and others無(wú)形資產(chǎn)Intangible assets長(zhǎng)期待攤費(fèi)用Long-term deferred and prepaid expenses其他長(zhǎng)期資產(chǎn)Other long-term assets其中：待轉(zhuǎn)銷匯兌損失Unamortizedunamortized n

5、mtaizd未攤銷的, 未攤提的, 未償還的 exchange loss無(wú)形及其他資產(chǎn)合計(jì)Total intangible assets and other assets遞延稅項(xiàng)Deferred tax遞延稅款借項(xiàng)Deferred tax-charges資產(chǎn)總計(jì)Total assets負(fù)債及所有者權(quán)益Liabilitieliability laibilitin. 責(zé)任,債務(wù)s and owners equity流動(dòng)負(fù)債Current liabilities短期借款Short-term loans應(yīng)付票據(jù)Notes payable應(yīng)付賬款A(yù)ccounts payable預(yù)收賬款A(yù)dvance f

6、rom customers應(yīng)付工資Accruedkru應(yīng)計(jì)的 payroll應(yīng)付福利費(fèi)Accrued welfare應(yīng)付股利Dividends payable應(yīng)交稅金Taxes payable其他應(yīng)交款Other additional charges payable其他應(yīng)付款Other payables預(yù)提費(fèi)用Accrued expenses預(yù)計(jì)負(fù)債Expected liabilities遞延收益Deferred income一年內(nèi)到期的長(zhǎng)期負(fù)債Long-term liabilities due within one year其他流動(dòng)負(fù)債Other current liabilities流動(dòng)負(fù)

7、債合計(jì)Total current liabilities長(zhǎng)期負(fù)債Long-term liabilities長(zhǎng)期借款Long-term loans應(yīng)付債券Debentures payable長(zhǎng)期應(yīng)付款Long-term accounts payable專項(xiàng)應(yīng)付款Special accounts payable其他長(zhǎng)期負(fù)債Other long-term liabilities其中：待轉(zhuǎn)銷匯兌收益Including: unamortized exchange income長(zhǎng)期負(fù)債合計(jì)Total long-term liabilities遞延稅項(xiàng)Deferred tax遞延稅款貸項(xiàng)Deferred t

8、ax credits負(fù)債合計(jì)Total liabilities所有者權(quán)益Owners equity實(shí)收資本Paid-in capital其中：中方投資Including: Chinese partners total investment外方投資Foreign partners total investment減：已歸還投資Less: investment returned實(shí)收資本凈額Net paid-in capital資本公積Capital surplus盈余公積Earning surplus其中：法定公益金Including: legal public welfare fund未分配利潤(rùn)

9、Retained保留的 profit外幣報(bào)表折算差額Converting variance of statements in foreign currency所有者權(quán)益合計(jì)Total owners equityekwt負(fù)債及所有者權(quán)益總計(jì)Total liabilities and owners equity表2利潤(rùn)表 Income Statement1. 主營(yíng)業(yè)務(wù)收入Main business income減：主營(yíng)業(yè)務(wù)成本Less: cost of main business主營(yíng)業(yè)務(wù)稅金及附加Sales tax and additional cost2. 主營(yíng)業(yè)務(wù)利潤(rùn)Gross profit

10、of main business加：其他業(yè)務(wù)利潤(rùn)Add: other operating profit減：營(yíng)業(yè)費(fèi)用Less: sales expenses管理費(fèi)用Administration expenses財(cái)務(wù)費(fèi)用Financial expenses3. 營(yíng)業(yè)利潤(rùn)Operating income加：投資收益Add: investment income補(bǔ)貼收入Government grant營(yíng)業(yè)外收入Non-operating income減：營(yíng)業(yè)外支出Minus non-operating expenses4. 利潤(rùn)總額Profit before taxation減：所得稅Minus inc

11、ome tax5. 凈利潤(rùn)Profit after taxation1出售、處置部門或被投資單位所得收益Profit from selling or handling the subsidiaries or divisions2自然災(zāi)害發(fā)生的損失Loss in natural calamitycalamity klmitin. 災(zāi)難,不幸事件3會(huì)計(jì)政策變更增加（或減少）利潤(rùn)總額Profit increased (or decreased) due to alteration of accounting policy4會(huì)計(jì)估計(jì)變更增加（或減少）利潤(rùn)總額Profit increased (or d

12、ecreased) due to alteration of accounting estimation5債務(wù)重整損失Loss in debt adjustment6其他Others 表3利潤(rùn)分配表 Statement of Profit Distribution項(xiàng)目Items 1. 凈利潤(rùn)Net income加：年初未分配利潤(rùn)Add: beginning balance of retaining earning其他轉(zhuǎn)入Others 2. 可供分配的利潤(rùn)Profit available for appropriation,prupriein 撥款減：提取法定贏余公積Less: legal ea

13、rning surplus提取法定公益金Legal public welfare fund職工獎(jiǎng)勵(lì)及福利基金Staff workers bonusbonus bunsn. 紅利,獎(jiǎng)金 and welfare fund提取儲(chǔ)備基金Reserve fund提取企業(yè)發(fā)展基金Enterprise expansion fund利潤(rùn)轉(zhuǎn)作投資Profit reinvestment3. 可供所有者分配的利潤(rùn)Profit available for distribution to owners減：應(yīng)付優(yōu)先股股利Less: preference dividends payable提取任意盈余公積Free earn

14、ing surplus應(yīng)付普通股股利Ordinary dividends payable轉(zhuǎn)作資本（或股本）的普通股股利Ordinary dividends reinvestment4. 未分配利潤(rùn)Undistributed profits at the end of year表4現(xiàn)金流量表 Cash Flow Statement1經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流Cash flows from operating activities銷售商品、提供勞務(wù)收到的現(xiàn)金Cash received from sales of goods or rendering of services收到的稅費(fèi)返還Refund of

15、 taxes收到的其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金Other cash received relating to operating activities現(xiàn)金流入小計(jì)Subtotal of cash inflows購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金Cash paid for goods and services支付給職工以及為職工支付的現(xiàn)金Cash paid to and on behalf of employees支付的各項(xiàng)稅費(fèi)Taxes paid支付的其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金Other cash paid relating to operating activities現(xiàn)金流出小計(jì)Subtotal of

16、 cash outflows經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Net cash flows from operating activities2投資活動(dòng)產(chǎn)生的現(xiàn)金流量Cash flows from investing activities收回投資所收到的現(xiàn)金Cash received from benefits of investments取得投資收益所收到的現(xiàn)金Cash received from benefits of investments處置固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)所收回的現(xiàn)金凈額Net cash received from disposal of fixed assets, inta

17、ngible assets and other long-term assets收到的其他與投資活動(dòng)有關(guān)的現(xiàn)金Other cash received relating to investing activities現(xiàn)金流入小計(jì)Subtotal of cash inflows購(gòu)建固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)所支付的現(xiàn)金Cash paid to acquire fixed assets, intangible assets and other long-term assets投資所支付的現(xiàn)金Cash paid to investment支付的其他與投資活動(dòng)有關(guān)的現(xiàn)金Other cash pai

18、d relating to investing activities現(xiàn)金流出小計(jì)Subtotal of cash outflows投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Net cash flows from investing activities3籌資活動(dòng)產(chǎn)生的現(xiàn)金流量Cash flows from financing activities吸收投資所收到的現(xiàn)金Cash received from investment借款所收到的現(xiàn)金Proceeds from borrowings收到的其他與籌資活動(dòng)有關(guān)的現(xiàn)金Other proceeds relating to financing activities現(xiàn)

19、金流入小計(jì)Subtotal of cash inflows償還債務(wù)所支付的現(xiàn)金Cash repayments of amounts borrowed分配股利、利潤(rùn)或償付利息所支付的現(xiàn)金Cash paid for dividends benefits or interests支付的其他與籌資活動(dòng)有關(guān)的現(xiàn)金Other cash payments relating to financing activities現(xiàn)金流出小計(jì)Subtotal of cash outflows籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Net cash flows from financing activities4匯率變動(dòng)對(duì)現(xiàn)金的影響額

20、Effect of foreign-exchange-rate changes on cash5現(xiàn)金及現(xiàn)金等價(jià)物凈增加額Net increase in cash and cash equivalentsequivalent equivalent n. 同等物, 相等物, 等價(jià)物補(bǔ)充資料Supplemental Information1將凈利潤(rùn)調(diào)整為經(jīng)營(yíng)活動(dòng)現(xiàn)金流量Reconciliation of net profit to cash flows from operating activities凈利潤(rùn)Net profit加：計(jì)提的資產(chǎn)減提準(zhǔn)備Add: provision for decrea

21、se of assets written off固定資產(chǎn)折舊Depreciation of fixed assets無(wú)形資產(chǎn)攤銷Amortizationamortization mtzenn. 攤還; 攤銷; 分期償付; 分期償還 of fixed assets長(zhǎng)期待攤費(fèi)用攤銷Amortization of long-term prepaid expenses待攤費(fèi)用的減少（減：增加）Decrease of prepaid expenses (less: increase)預(yù)提費(fèi)用的增加（減：減少）Increase of accrued expenses (less: decrease)處置固

22、定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)的損失（或收益）Losses on disposal of fixed assets, intangible assets and other long-term assets (or deduct: gains)固定資產(chǎn)報(bào)廢損失Losses on scrapping of fixed assets財(cái)務(wù)費(fèi)用Financial expenses投資損失（或收益）Losses arising from investment (or deduct: gains)遞延稅款貸項(xiàng)（減借項(xiàng)）Deferred tax credit (or deduct: debit)存貨的減少（

23、減增加）Decrease in inventories (or deduct: increase)經(jīng)營(yíng)性應(yīng)收項(xiàng)目的減少（減增加）Decrease in operating receivables (or deduct: increase)經(jīng)營(yíng)性應(yīng)付項(xiàng)目的增加（減減少）Increase in operating payables (or deduct: decrease)其他Others經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Net cash flows from operation activities2不涉及現(xiàn)金收支的投資和籌資活動(dòng)Investing and financing activities th

24、at do not involve in cash receipts and payments債務(wù)轉(zhuǎn)為資本Liability transfers to capital一年內(nèi)到期的可轉(zhuǎn)換公司債券Changeable debenture within one year融資租入固定資產(chǎn)Fixed assets of finance leaseholdleasehold li:shuld adj. 租(來(lái))的n. 租賃,租約,租賃期,租賃權(quán)3現(xiàn)金及現(xiàn)金等價(jià)物凈增加情況Net increase in cash and cash equivalents現(xiàn)金的期末余額Cash at the end of t

25、he period減：現(xiàn)金的期初余額Less: cash at the beginning of the period加：現(xiàn)金等價(jià)物的期末余額Add: cash equivalents at the end of the period減：現(xiàn)金等價(jià)物的期初余額Less: cash equivalents at the beginning of the period現(xiàn)金及現(xiàn)金等價(jià)物凈增加額Net increase in cash and equivalents表5資產(chǎn)減值準(zhǔn)備明細(xì)表 Statement of Assets Devaluation1壞賬準(zhǔn)備合計(jì)Total provision for

26、bad debts其中：應(yīng)收賬款I(lǐng)ncluding: for accounts receivable其他應(yīng)收款For other accounts receivable2短期投資跌價(jià)準(zhǔn)備合計(jì)Total provision for short term investments其中：股票投資Including: for share investment債券投資For debenture investments3存貨跌價(jià)準(zhǔn)備合計(jì)Total provision for inventory reduction in price其中：庫(kù)存商品Including: for finished goods原材料

27、For raw materials4長(zhǎng)期投資減值準(zhǔn)備合計(jì)Total provision for long term investments其中：長(zhǎng)期股權(quán)投資Including: for long-term ownership investments長(zhǎng)期債權(quán)投資For long-term debenture investments5固定資產(chǎn)減值準(zhǔn)備合計(jì)Total provision for devaluation of fixed assets其中：房屋、建筑物Including: for buildings機(jī)器設(shè)備For equipments6無(wú)形資產(chǎn)減值準(zhǔn)備合計(jì)Total provision

28、 for devaluation of intangible assets其中：專利權(quán)Including: for patentptnt rights商標(biāo)權(quán)For trade mark rights7在建工程減值準(zhǔn)備Provision for devaluation of construction in progress8委托貸款減值準(zhǔn)備Provision for entrusted loans9. 年利率Annual interest rate表6所有者權(quán)益增減變動(dòng)表 Statement of Shareholders Equity Changes1實(shí)收資本（或股本）Capital (or

29、share) received年初余額Balance at the beginning of year本年增加數(shù)Increase in current year其中：資本公積轉(zhuǎn)入Including: transferred from capital surplus盈余公積轉(zhuǎn)入Transferred from earning surplus利潤(rùn)分配轉(zhuǎn)入Transferred from profit distribution新增資本（或股本）New investment by shareholders本年減少數(shù)Decrease in current year年末余額Closing balance2

30、資本公積Capital surpluse年初余額Balance at the beginning of year本年增加數(shù)Increase in current year其中：資本（或股本）溢價(jià)Incl: capital (share) premiumpremium prmmn. 獎(jiǎng)品; 額外補(bǔ)貼, 津貼; 獎(jiǎng)金; 酬金接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Provision for reception of non-cash donation接受現(xiàn)金捐贈(zèng)Reception of cash donation股權(quán)投資準(zhǔn)備Provision for ownership investment撥款轉(zhuǎn)入Governme

31、nt designateddezgnet指定的,特指的 allotmentallotment ltmnt n. 分配外幣資本折算差額Conversion variance of investments in foreign currency其他資本公積Others 本年減少數(shù)Decrease in current year其中：轉(zhuǎn)增資本（或股本）Incl: amount transferred to capital (share)年末余額Closing balance3法定和任意盈余公積Legal surplus and free surplus年初余額Balance at the begin

32、ning of year本年增加數(shù)Increase in current year其中：從凈利潤(rùn)中提取Incl: appropriation from net profit其中：法定盈余公積-legal earning surplus任意盈余公積-free earning surplus儲(chǔ)備基金-reserve fund企業(yè)發(fā)展基金-enterprise expansion fund法定公益金轉(zhuǎn)入數(shù)Amount transferred from legal public welfare fund本年減少數(shù)Decrease in current year其中：彌補(bǔ)虧損Incl: deficit

33、coverage轉(zhuǎn)增資本（或股本）Amount transferred to capital (share)分派現(xiàn)金股利或利潤(rùn)Distribution to shareholders in form of dividends分派股票股利Distribution to shareholders in form of share bonus年末余額Closing balance其中：法定盈余公積Incl: legal earning surplus儲(chǔ)備基金Reserve fund企業(yè)發(fā)展基金Enterprise expansion fund4法定公益金Legal public welfare fu

34、nd年初余額Balance at the beginning of year本年增加數(shù)Increase in current year其中：從凈利潤(rùn)中提取Incl: appropriation from net profit本年減少數(shù)Decrease in current year其中：集體福利支出Incl: public welfare expenditureexpenditure ikspendit, eks-n. (時(shí)間、勞力、金錢等)支出,使用,年末余額Closing balance5未分配利潤(rùn)Retained earning年初未分配利潤(rùn)Balance at the beginnin

35、g of year本年凈利潤(rùn)（凈虧損以“-”號(hào)填列）Net profit of current year (representing the deficit with a “-“ sign)本年利潤(rùn)分配Profit distribution in current year年末未分配利潤(rùn)（未彌補(bǔ)虧損以“-”號(hào)填列）Closing balance of retained earning (representing the deficit with a “-“ sign)表7應(yīng)交增值稅明細(xì)表 Statement of Value-added Tax Payable項(xiàng)目Items 一應(yīng)交增值稅Valu

36、e-added tax (VAT) payables1年初末抵扣數(shù)（以“-”號(hào)填列）Amount undeducteddeductdidkt v. 扣除 at beginning of year (representing with a “-“ sign)2銷項(xiàng)稅額VAT on output出口退稅VAT refundable for exported goods進(jìn)項(xiàng)稅額轉(zhuǎn)出Amount transferred out from VAT input轉(zhuǎn)出多交增值稅Amount overpaid transferred out3進(jìn)項(xiàng)稅額VAT on input已交稅金VAT paid減免稅款VAT

37、 allowance出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額Deductible amount due to exportation轉(zhuǎn)出未交增值稅VAT payable transferred out4期末未抵扣數(shù)（以“-”號(hào)填列）Closing balance of undeducted amount (representing with a “-“ sign)二未交增值稅VAT unpaid1年初末交數(shù)（多交數(shù)以“-”號(hào)填列）Balance of VAT unpaid at the beginning of year (representing the amount overpaid with a “-“

38、 sign)2本期轉(zhuǎn)入數(shù)（多交數(shù)以“-”號(hào)填列）Increasing amount in current period (representing the amount overpaid with a “-“ sign)3本期已交數(shù)Amount paid in current period4期末未交數(shù)（多交數(shù)以“-”號(hào)填列）Closing balance of VAT unpaid (representing the amount overpaid with a “-“ sign)表8財(cái)務(wù)指標(biāo)補(bǔ)充資料表 Main Index Supplement Information項(xiàng)目Items 匯編企業(yè)

39、數(shù)其中：產(chǎn)品出口企業(yè)戶數(shù)先進(jìn)技術(shù)企業(yè)戶數(shù)已交所得稅企業(yè)戶數(shù)項(xiàng)目投資總額Total planned investment其中：計(jì)劃外資額Foreign planned investment實(shí)際投資總額Total actual investment其中：實(shí)際利用外資額Incl: actual foreign investment注冊(cè)資本Registered capital其中：外方Foreign investment交納的關(guān)稅Paid customs duty交納的增值稅Paid value-added tax (VAT)其中：進(jìn)口環(huán)節(jié)增值稅Value-added tax on import go

40、ods繳納的消費(fèi)稅Paid consumption tax其中：進(jìn)口環(huán)節(jié)消費(fèi)稅Consumption tax on import goods交納的營(yíng)業(yè)稅Paid business tax交納的企業(yè)所得稅Paid income tax交納的個(gè)人所得稅Paid individual income tax交納的其他稅金Paid other taxes其中：土地增值稅Land appreciation tax資源稅Resource tax印花稅Stamp tax城市房地產(chǎn)稅Urban real estate tax車船使用牌照稅Vehicle and vessel usage license plat

41、e tax契稅Deed tax農(nóng)業(yè)特產(chǎn)稅Special agricultural product tax屠宰稅Slaughtersl:t tax其他Others交納的中方職工各項(xiàng)社會(huì)保險(xiǎn)Chinese social insurances paid其中：養(yǎng)老保險(xiǎn)Pensions醫(yī)療保險(xiǎn)Medical insurance失業(yè)保險(xiǎn)Unemployment insurance工傷保險(xiǎn)Injury insurance生育保險(xiǎn)Maternitymt:niti insurance其他Others交納的住房公積金Paid housing funds繳納的場(chǎng)地使用費(fèi)(海域使用金)Paid land (marin

42、e space) use right fees交納的土地出讓金Paid land transfer fee實(shí)際工資總額Total actual salaries其中：外方職工實(shí)際工資總額Actual foreign employees salaries全年平均職工人數(shù)Annual average staff number其中：外方職工人數(shù)Foreign employees number年初外匯結(jié)余（美元）Foreign exchange at the beginning of year (US$)本年外匯收入（美元）Foreign exchange income annually (US$)本

43、年外匯支出（美元）Foreign exchange expenditure annually (US$)年末外匯結(jié)余（美元）Foreign exchange at the end of year(US$)年初應(yīng)收賬款A(yù)ccounts receivable at the beginning of year年初存貨Inventory at the beginning of year年初所有者權(quán)益Owners equity at the beginning of year表9董事會(huì)會(huì)議及其它 BOD meeting and miscellaneous董事會(huì)Board of Directors (th

44、e Board)董事Board members董事長(zhǎng)Board chairman董事會(huì)會(huì)議紀(jì)要Minutes of the Board meeting董事費(fèi)Board membership fees監(jiān)事會(huì)The Board of Supervisors股東會(huì)The Shareholders財(cái)務(wù)報(bào)表Financial statements財(cái)務(wù)決算Final financial statements財(cái)務(wù)預(yù)算報(bào)告Report on financial budget外匯收支順差Favorable balance of foreign exchanges內(nèi)銷Domestic sales返銷Export

45、sales總銷售額Total sales income資金回籠Collection of receivables內(nèi)銷資金回籠Recovery of domestic receivables流動(dòng)資金周轉(zhuǎn)Turnover of working capital周轉(zhuǎn)資金Circulating fund紅利分配Dividend distribution會(huì)計(jì)師事務(wù)所Certified public accountants審計(jì)報(bào)告Audit report經(jīng)營(yíng)業(yè)績(jī)Results of operation, business experience銷售成本率Sales cost rate毛利 (率)Gross p

46、rofit (rate)實(shí)現(xiàn)稅前利潤(rùn)Achieved profits before tax半成品Unfinished products預(yù)留未分利潤(rùn)Formerly retained earnings股東權(quán)益Shareholders equity產(chǎn)品銷售收入Product sales income銷售毛利潤(rùn)Gross profit on sales匯兌損益Exchange losses其他業(yè)務(wù)利潤(rùn)Other business profit營(yíng)業(yè)外收入Non-operation income辦公費(fèi)Office expenses差旅費(fèi)Traveling expenses折舊費(fèi)Depreciation

47、fees待攤費(fèi)（預(yù)撥費(fèi)用）Prepaid expenses資金周轉(zhuǎn)率Capital turnover rate租賃費(fèi)和運(yùn)輸費(fèi)Rent and transportation expenses銷售傭金Sales commission勞保費(fèi)Labour protection fees工會(huì)經(jīng)費(fèi)Trade union dues招待費(fèi) (交際應(yīng)酬費(fèi))Entertainment expenses研制費(fèi)R & D expenses教育基金Education fund定金，初付款項(xiàng)Down payment（銀行的）手續(xù)費(fèi)Bank charges, banking fees小批量（批量、大量）生產(chǎn)Pilot (b

48、atch, mass) production集資Raise funds (collect money)名義工資Nominal wages醫(yī)療費(fèi)的報(bào)銷Reimbursement reimbursement ri:imb:smntn. 償還(償付,賠償)of medical expenses未結(jié)算的賬目Open accounts財(cái)政緊縮Financial retrenchmentretrenchment ritrentmnt,ri:-n. 減少(刪除)財(cái)務(wù)（情況）Financial affairs抽查Spot check突擊查賬Surprise check查賬程序Audit procedures附

49、加稅Additional tax營(yíng)業(yè)稅Business tax進(jìn)口附加稅Import surtax繳納的關(guān)稅Paid customs duty退稅Tax reimbursement總銷售量Total sale volume在途材料Materials in transit存貨周轉(zhuǎn)填數(shù)Turnover days of the inventory資金回收情況Collection status回收款A(yù)ccounts collected分配利潤(rùn)Profit for distribution 營(yíng)銷目標(biāo)Sales target降低成本、拓寬市場(chǎng)To reduce costs and expand the m

50、arket把匯入各股東賬戶Remitinto the account of each shareholder流動(dòng)負(fù)債Current liabilities有價(jià)證券Marketable securities預(yù)付貨款Prepayment to suppliers短期借款Short term loans資產(chǎn)臺(tái)帳Account for assets委托加工材料Materials in outside processing分期收款發(fā)出商品Goods on installment sales在建工程Construction in progress合資企業(yè)享有的優(yōu)惠待遇Preferential treatm

51、ent for joint ventures“兩免三減半”“2-exemptexempt igzempt n. 免稅者,被免除義務(wù)者adj. 免除的v. 使免除 taxes and 3 half-paid taxes”期間費(fèi)用率Periodical rate of expenses to sales市場(chǎng)風(fēng)險(xiǎn)與預(yù)測(cè)Market risk and prediction市場(chǎng)競(jìng)爭(zhēng)激烈Heated competitions in the market統(tǒng)一收費(fèi)Unified charges銷售人員的任務(wù)指標(biāo)Sales targets for salesmen工資與獎(jiǎng)金Salary and bonus人力資

52、源部主管Director of Human Resource Department培訓(xùn)與考評(píng)Training and check在崗職工與下崗人員Staff members in post and laid-off workers新產(chǎn)品、新項(xiàng)目的開(kāi)發(fā)Development of new products and new projects主打（拳頭）產(chǎn)品Backbone （pillar）product設(shè)備選型和配套Type selection and package of equipment上市Initial public offering （IPO）；listed in stock market分紅Distribute the dividends支柱產(chǎn)業(yè)（行業(yè)）Pillar industry （pillar sector）資金籌措（融資）Fund raising；collect capital (financing)工商行政管理局（工商局）Administration for Industry & Commerce中國(guó)工商銀行 (ICBC)Industrial & Commercial Bank of China表10金融 Financial國(guó)家外匯管理局State administration of Fo