会计类词汇小讲堂

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会计类词汇小讲堂(一)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．Hegavemeafull　accountofhisplan。　　他把方案给我做了完整的说明。　　2．Chargeittomyaccount。　　把它记在我的帐上。　　3．Cashier：Good　afternoon。CanIhelpyou？　　银行出纳：下午好，能为您做什么？　　Man：I'dliketoopenabankaccount．　　男人：我想开一个银行存款帐户。　　还有accounttitle〔帐户名称、会计科目〕、incomeaccount〔收益帐户〕、accountbook〔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．Accountingisaprocessofrecording，classifying，summarizingandinterpretingofthosebusinessactivitiesthatcanbeexpressedinmonetaryterms．　　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．IthasbeensaidthatAccountingisthelanguageofbusiness．　　据说会计是“商业语言〞　　3．Accountingisoneofthefastestgrowingprofessioninthemodernbusinessworld．　　会计是当今经济社会中开展最快的职业之一。　　4．FinancialAccountingandManagerialAccountingaretwomajorspecializedfieldsinAccounting．　　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accountingprofession〔会计职业〕、accountingelements〔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．AcertifiedpublicaccountantorCPA，asthetermisusuallyabbreviated，mustpassaseriesofexaminations，afterwhichheorshereceivesacertificate．　　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．Privateaccountant，alsocalledexecutiveoradministrativeaccountant，handlethefinancialrecordsofabusiness．　　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。会计类词汇小讲堂〔二〕Assets、Liabilities和Owner'sEquity　　这三个词分别是资产、负债和所有者权益，是会计等式的三个要素。

1　　Assets这个词表示资产时一定要用复数形式，即词尾要有“s〞。如果不用复数形式，就成为“宝物，天赋、技能〞的意思。例如：　　1．Assetsarepropertiesthatareownedandhavemonetaryvalues；forinstance，cash，inventory，buildings，equipment．　　资产是指企业所拥有的、具有货币价值的财产，如现金、存货、建筑物、设备。　　2．Assetsaretheeconomicresourcesthatareownedorcontrolledbyabusinessandcanbeexpressedinmonetaryunits．　　资产是由企业拥有或控制并能用货币计量的经济资源。　　3．Assetscanbeclassifiedintocurrentassetsandnon－currentassets．　　资产可以划分为流动资产和非流动资产。　　Liabilities是liability的复数形式。它的意思是法律上的责任、义务。如liabilityforanaccident〔肇事的责任〕；liabilitytopaytaxes〔纳税的义务〕。只有其为复数形式liabilities时才表示负债、债务的意思。例如：　　1．Liabilitiesaretheobligationsordebtthatabusinessmustpayinmoneyorservicesatsometimeinthefuture．　　负债是指将来需用货币或效劳归还的债务或履行的义务。　　2．Liabilitiesareamountsownedtooutsiders，suchasnotespayable，accountspayable，bondspayable．　　负债是欠外部的数额，如应付票据、应付帐款、应付债券。　　Owner'sequity是由owner〔所有者、业主〕和equity〔权益〕构成为“业主权益〞。例如：　　1．Owner'sequityrepresentstheowner'sinterestinorclaimuponabusinessnetassetswhichisthedeferencebetweentheamountofassetsandtheamountofliabilities．　　业主权益代表业主对企业净资产的权益或要求权，净资产是指企业的资产总额与负债之间的差额。　　2．Capitalistheinterestoftheownersinanenterprise．Alsoknownasowner'sequity．　　资本是企业所有者的利益，也称为业主权益。　　3．Owner'sequityincludeowner“sinvestmentinabusinessandaccumulatedoperatingresultssincethebeginningoftheoperation．　　业主权益包括业主的投资以及企业自开业以来积累的经营成果。　　上述会计要素相互之间的关系用一个简单的数学公式来表示，就是会计恒等式：　　Assets＝Liabilities＋Owner'sequity　　资产＝负债＋业主权益会计类词汇小讲堂(三)Ledgers和Journals

2　　Ledgers在簿记上是分类账的意思，可以和其他词汇搭配，构成许多会计词汇。如ledgeraccounts〔分类账户〕、generalledger〔总分类账〕、subsidiaryledger〔明细分类账〕等。例如：　　1．Ledgeraccountsareusedtorecordbusinesstransactions'effectonanaccountingentity．　　分类账户被用来记录交易对会计主体的影响。　　2．Aledgeraccountissimplyarecordofchanges〔increaseanddecrease〕andbalancesinvalueofaspecificaccountingitem．　　分类账户不过是特定会计工程价值的变动〔增加与减少〕和结余的记录。　　3．Thegeneralledgeristhebookusedtolistalltheaccountsestablishedbyanorganization．　　总分类账是一本列出一个单位所设立的全部帐户的账本。　　4．Furthersimplificationofthegeneralledgerisbroughtaboutbytheuseofsubsidiaryledger．　　使用明细分类账使总分类帐更加简化明了。　　5．Theadvantagesofsubsidiaryledgerareasfollowing：〔1〕reducesledgerdetail；〔2〕permitsbetterdivisionoflabor；〔3〕permitsadifferentsequenceofaccounts；〔4〕permitsbetterinternalcontrol。　　明细分类账的优点如下；〔1〕减少分类账的细节；〔2〕使劳动分工更合理；〔3〕允许不同的账户排序〔4〕便于更好地内部控制。　　Journal比拟常用的意思是“日记、日志；杂志、刊物〞，如keepajournal〔记日志〕、aship'sjournal〔航海日志〕，amonthlyjournal〔月刊〕，单词diary也有“日记〞的意思，但journal比diary更强调“正式记录〞。Journal在会计词汇上的意思是“日记账〞。例如：　　1．Inawesternaccountingsystem，theinformationabouteachbusinesstransactionisinitiallyrecordedinanaccountingrecordcalledaJournal．　　在西方会计体系中，有关每笔经济交易的资料最初是记在一本叫做“日记账〞的会计账上。　　2．Ajournalisachronological〔arrangeinorderoftime〕recordofbusinesstransactions．　　日记账是对经济交易的序时〔即按时间的顺序〕记录。

3　　3．Inajournalentry，thedebitsandcreditsforgiventransactionarerecordedtogether，butwhenthetransactionisrecordedintheledger，thedebitsandcreditsareenteredindifferent　accounts．　　在日记帐上记账时，既定交易的借方和贷方一起被记录，但在分类账记录中，一笔交易的借方和贷方进入不同的账户中。　　4．Ajournalmaybeageneraljournaloritmaybeagroupofspecialjournals．　　日记账可以是一本通用日记账，也可以是一组特种日记账。会计类词汇小讲堂(四)Currentassets、fixedassets和Currentliabilities　　Current是一个很有意思的词汇。它既可以是形容词，也可以是名词。作为形容词，current意思是“通用的、流通的，现在的〞，如currentmoney〔通货〕，currentEnglish〔现代英语〕，currentfashion〔目前流行的风气〕；作为名词，current的意思是“水流、气流，电流，动向、潮流〞，如thecurrentofariver〔河的水流〕，thecoldcurrent〔寒流〕，adirectcurrent〔直流电〕，thecurrentofpublicopinion〔舆论的动向〕。在这里，还要特别提到英国的两种存款currentaccount〔活期存款，也相当于美国银行中的checkingaccount〕和depositaccount〔储蓄存款，也相当于美国银行中的savingsaccount〕。如果你到英国银行对柜员说：“Couldyoutellmewhatsortsofaccountsthereare？〞〔您能告诉我有几种什么存款吗？〕银行柜员就会说：“Well，therearebasicallytwotypesof　accounts．There'sacurrentaccountandadepositaccount．Withthecurrentaccountyoucanpayforthingsbycheque，butyoudon'tearnanyinterest．Withthedepositaccount，youearninterest，butyoucan'tpayforthingsbycheque……〞〔根本上有两种存款，一种活期存款，一种储蓄存款；活期存款你可以用支票支付，但没有利息；储蓄存款可以挣到利息，但不能用支票支付。〕　　Currentassets就是“流动资产〞。例如：　　1．Currentassetsaretheassetsreasonablyexpectedtobeconvertedintocashorusedinthecurrentoperationofthebusiness．〔Thecurrentperiodisgenerallytakenasoneyear．〕Examplesarecash，notesreceivable，accountsreceivable，inventory，andprepaidexpenses．　　流动资产指的是有充分理由认为在当期经营活动中转换成现金或被使用的资产〔一般是一年期〕。现金、应收票据、应收帐款、存货以及预付的费用都属于流动资产。　　说到流动资产，就不能不提到另一个词汇fixedassets〔固定资产〕。例如：　　2．Fixedassetsarethelong－livedassetsusedintheproductionofgoodsorservices．Theseassets，sometimecallednon－currentassets，areusedintheoperationofbusinessratherthanbeingheldforsale．　　固定资产是在产品和效劳的生产过程中使用的寿命较长的资产。这些资产有时称为非流动资产，是公司经营中为了使用而不是为销售而置备的资产。

4　　Currentliabilities就是“流动负债〞。例如：　　3．Currentliabilities．Debtswhichmustbesatisfiedfromcurrentassetswithinthenextoperatingperiod，usuallyoneyear．Examplesareaccountspayable，notespayable，thecurrentportionoflong－termdebt，andvariousaccrueditemssuchassalariespayableandtaxespayable．　　流动负债。在下一个经营期间，通常是一年内必须用流动资产归还的债务。应付帐款、应付票据、长期债务的当期分摊额，以及诸如应付工资和应付税款等种种应计工程都是流动负债。会计类词汇小讲堂(五)Receivable、Payable和Prepaid　　将Receivable和Payable两个词稍加比拟，不难发现它们后面的四个字母相同，都有－able，这是英语词汇构成的后缀之一。这个词缀紧接在动词之后，使动词变成形容词，表示“能够．．．．．．、适于．．．．．．、可．．．．．．、应．．．．．．〞。Receive〔收到、接受〕加上－able成为receivable，其意义也相应成为“能收的、应收的〞；同样pay〔付款、支付〕加上－able也相应成为“应付的〞。这里要特别提到的是，动词后缀有－able所形成的形容词，和一般形容词不同，在修饰名词时，它不在名词之前而在名词之后。例如accountsreceivable〔应收账款〕、accountspayable〔应付账款〕、notesreceivable〔应收票据〕、notespayable〔应付票据〕。下面举出几个句子来操练一下这几个会计词汇：　　1．AbusinesswithmanycreditcustomerswouldsetupthegeneralledgerAccountsReceivableaccountforallcreditcustomersandaseparateaccountforeachcreditcustomer．　　有很多赊购客户的企业应设置一个应收帐款总分类账户，登记所有赊购客户欠的货款，并为每个赊购客户设置一个明细账户。　　2．AccountsReceivableareoftenclassifiedascurrentassets．　　应收账款通常归入流动资产。　　3．Accountsreceivablearisewhenabusinesssellsgoodsandserviceoncredit．　　当企业以赊账方式销售产品或提供效劳时，就产生应收账款。　　4．Apromissorynoteisregardedasnotesreceivableforthepayeeandnotespayableforthemaker．　　本票对受款人来说是应收票据，对出票人来说那么是应付票据。　　5．Notesreceivablewhichcanbecollectedandconvertedintocashduringnextaccountingyearoroperatingcycleareclassifiedascurrentassetsandarerecordedatfacevalue．　　能在下一个会计年度或下一个经营周期收回和转换成现金的应收票据，归入流动资产，并按面值入账。　　6．Accountspayableandnotespayablearetypicalexampleofcurrentliabilities．　　应付账款和应付票据是流动负债的典型例子。

5　　7．Asstatedabove，accountspayableandnotespayableareusuallycreatedbyacompany'seconomicactivities，suchaspurchasesofmerchandiseandservicesreceivedinthenormalcourseofbusiness．　　如前所述，应付账款和应付票据通常产生于企业的经营活动，例如在正常经营过程中的赊账购置商品和接受效劳。　　Prepaid〔预付的〕这个词和前面的Pay关系非常密切，实际上就是在pay的过去分词paid前加上一个前缀pre－，这个前缀表示“前、预先〞之意，合起来就是“预付的〞。例如：　　8．Assumethatabusinesspaida$1200premiumonApril1foroneyear'sinsuranceinadvance．Thisrepresentsanincreaseinoneasset〔prepaidexpense〕andadecreaseinanotherasset〔cash〕．Thus，theentrywouldbe：　　Dr．PrepaidExpenses—PrepaidInsurance$1200　　Cr．Cash$1200　　假设，一个公司4月1日支付了1200美圆的保险费预付一年的保险费。这意味着一种资产〔预付费用〕的增加，另一种资产〔现金〕的减少。因此，会计分录应为：　　借：预付费用—预付保险费1200美元　　贷：现金1200美元会计类词汇小讲堂(六)Inventory〔存货〕　　Inventory〔存货〕，在会计英语词汇中是最根本的词汇之一，与这个词汇有关的词汇，比方与存货计价有关的方法，在会计报表及其说明解释中是经常可以见到的，因此，就让我们将它们放在一起来漫谈。例如：　　1．Inventorymustbemeasuredattheacquisitioncostinconformitywiththehistoricalcostprinciple．　　存货必须遵循历史本钱原那么按取得本钱计价。　　2．Inmanufacturingbusinesstherearethreemajortypesofinventories：rawmaterials，goodsinprocessofmanufacture，andfinishedgoods．　　对于工业企业而言，主要有三类存货：原材料、半成品和产成品。　　下面这几个都是存货计价的专门词汇，不能不谈到。　　Specificidentificationmethod〔个别识别法〕　　3．Underthespecificidentificationmethod，thespecificactualcostisassignedtoeachunit．　　在个别识别法下，要按每一存货工程识别实际本钱。　　4．Average－costmethod〔平均本钱法〕　　Averagecostiscomputedbydividingthetotalcostofgoodsavailableforsalebythenumberofunitsavailableforsale．　　可供销售的商品本钱总值除以可供销售的商品数量就得到平均单位本钱。　　5．First－in，first－outmethod〔先进先出法〕　　Underthefirst－in，first－outmethod，itisassumedthatthefirstunitsacquiredarethefirstonessold；endinginventoryisvaluedatthemostrecentpurchaseprices．

6　　在先进先出法下，假设企业首先销售最早购入的商品，期末存货按最近的购货价格计价。　　6．Last－in，first－outmethod〔后进先出法〕　　Thetitleofthismethodsuggeststhatthemostrecentlyacquiredgoodsaresoldfirst，andthattheendinginventoryconsistsof“old〞goodsacquiredintheearliestpurchases．　　这种方法的名称意味着最后购进的商品最先销售出去，而期末存货由那些最早购入的“老〞存货构成。会计类词汇小讲堂(七)　Long－termAssets和Long－termliabilities　　Long－term〔长期的〕和Assets、Liabilities结合，分别构成Long－termassets〔长期资产〕和Long－termliabilities〔长期负债〕。　　Long－termassets〔长期资产〕也有写成Long－livedassets的，与Fixedassets〔固定资产〕、Plantandequipment〔厂房和设备〕，甚至还有property〔财产〕相互重叠。请看几个例句：　　1．Long－termassetsarecharacterizedbyhighlyeconomicvalues，physicalandnonphysicalsubstance，usefullifeofmore　thanoneaccountingperiod．　　长期资产有如下特征：经济价值高，具有实物形态或不具有实物形态，使用年限超过一个会计期间。　　2．Long－termassetsareclassifiedintotangibleassetsandintangibleassets．　　长期资产可以分为有形资产和无形资产。　　3．Tangibleassetsincludeland，buildings，plantandequipment．　　有形资产包括土地、房屋、厂房和设备　　4．Thetermplantandequipmentisusedtodescribelong－livedassetsacquiredforuseintheoperationofthebusinessandnotintendedforresaletocustomers．　　术语“厂房和设备〞用来描述企业为经营使用而购置并不打算再出售给顾客的长期资产。　　5．Thetermfixedassetshaslongbeenusedinaccountingliteraturetodescribealltypesofplantandequipment．　　长期以来，会计文献一直使用“固定资产〞这一名词来代表各种厂房和设备。　　6．Thetermintangibleassetsisusedtodescribeassetswhichareusedintheoperationofthebusinessbutnophysicalsubstance，andnon－current．　　无形资产是指应用于企业的经营活动，但没有实物形态且非流动的资产。　　7．Intangibleassetsincludegoodwill，patents，trademarks，copyrights，andfranchise．　　无形资产包括商誉、专利权、商标、版权，以及专营权。　　Long－termassets〔长期负债〕是企业由于过去交易事实或行为而产生的，并将于一年或超过一年的一个营业周期以上归还的债务。一般有应付公司债券、应付长期票据等。例如：　　8．Long－termliabilitiesareobligationsthatdonotqualifyascurrentliabilities．Mortgagespayable，long－termleases，long－termnotespayable，andbondpayableareafewexamplesoflong－termliabilities．

7　　长期负债是指不符合流动负债条件的负债。应付抵押借款、长期租赁、应付长期票据，以及应付债券都是长期负债的一些例子。　　9．Long－termliabilitiesaremeasuredinaccordancewithhistoricalcostprinciple．　　长期负债按照历史本钱原那么计量。　　10．Bondspayablearethetypicalexampleoflong－termliabilities．　　应付债券是长期负债的典型例子。会计科目一、资产assets1、流动资产currentassets111现金及约当现金cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds1113银行存款cashinbanks1116在途现金cashintransit1117约当现金cashequivalents1118其它现金及约当现金othercashandcashequivalents112短期投资short-terminvestments1121短期投资-股票short-terminvestments-stock1122短期投资-短期票券short-terminvestments-short-termnotesandbills

81123短期投资-政府债券short-terminvestments-governmentbonds1124短期投资-受益凭证short-terminvestments-beneficiarycertificates1125短期投资-公司债short-terminvestments-corporatebonds1128短期投资-其它short-terminvestments-other1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket113应收票据notesreceivable1131应收票据notesreceivable1132应收票据贴现discountednotesreceivable1137应收票据-关系人notesreceivable-relatedparties1138其它应收票据othernotesreceivable1139备抵呆帐－应收票据allowanceforuncollec-tibleaccounts-notesreceivable114应收帐款accountsreceivable1141应收帐款accountsreceivable1142应收分期帐款installmentaccountsreceivable1147应收帐款-关系人accountsreceivable-relatedparties1149备抵呆帐－应收帐款allowanceforuncollec-tibleaccounts-accountsreceivable118其它应收款otherreceivables1181应收出售远汇款forwardexchangecontractreceivable1182应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies1183买卖远汇折价discountonforwardex-changecontract

91184应收收益earnedrevenuereceivable1185应收退税款incometaxrefundreceivable1187其它应收款-关系人otherreceivables-relatedparties1188其它应收款-其它otherreceivables-other1189备抵呆帐-其它应收款allowanceforuncollec-tibleaccounts-otherreceivables121~122存货inventories1211商品存货merchandiseinventory1212寄销商品consignedgoods1213在途商品goodsintransit1219备抵存货跌价损失allowanceforreductionofinventorytomarket1221制成品finishedgoods1222寄销制成品consignedfinishedgoods1223副产品by-products1224在制品workinprocess1225委外加工workinprocess-outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229备抵存货跌价损失allowanceforreductionofinventorytomarket125预付费用prepaidexpenses1251预付薪资prepaidpayroll

101252预付租金prepaidrents1253预付保险费prepaidinsurance1254用品盘存officesupplies1255预付所得税prepaidincometax1258其它预付费用otherprepaidexpenses126预付款项prepayments1261预付货款prepaymentforpurchases1268其它预付款项otherprepayments128~129其它流动资产othercurrentassets1281进项税额VATpaid〔orinputtax〕1282留抵税额excessVATpaid〔oroverpaidVAT〕1283暂付款temporarypayments1284代付款paymentonbehalfofothers1285员工借支advancestoemployees1286存出保证金refundabledeposits1287受限制存款certificateofdeposit-restricted1291递延所得税资产deferredincometaxassets1292递延兑换损失deferredforeignexchangelosses1293业主〔股东〕往来owners^〔stockholders^〕currentaccount1294同业往来currentaccountwithothers1298其它流动资产-其它othercurrentassets-other2、基金及长期投资fundsandlong-terminvestments

11131基金funds1311偿债基金redemptionfund〔orsinkingfund〕1312改进及扩充基金fundforimprovementandexpansion1313意外损失准备基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132长期投资long-terminvestments1321长期股权投资long-termequityinvestments1322长期债券投资long-termbondinvestments1323长期不动产投资long-termrealestatein-vestments1324人寿保险现金解约价值cashsurrendervalueoflifeinsurance1328其它长期投资otherlong-terminvestments1329备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments3、固定资产property,plant,andequipment141土地land1411土地land1418土地-重估增值land-revaluationincrements142土地改进物landimprovements1421土地改进物landimprovements1428土地改进物-重估增值landimprovements-revaluationincrements1429累积折旧-土地改进物accumulateddepreciation-landimprovements143房屋及建物buildings

121431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluationincrements1439累积折旧-房屋及建物accumulateddepreciation-buildings144~146机〔器〕具及设备machineryandequipment1441机〔器〕具machinery1448机〔器〕具-重估增值machinery-revaluationincrements1449累积折旧-机〔器〕具accumulateddepreciation-machinery151租赁资产leasedassets1511租赁资产leasedassets1519累积折旧-租赁资产accumulateddepreciation-leasedassets152租赁权益改进leaseholdimprovements1521租赁权益改进leaseholdimprovements1529累积折旧-租赁权益改进accumulateddepreciation-leaseholdimprovements156未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment1561未完工程constructioninprogress1562预付购置设备款prepaymentforequipment158杂项固定资产miscellaneousproperty,plant,andequipment1581杂项固定资产miscellaneousproperty,plant,andequipment1588杂项固定资产-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements1589累积折旧-杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment

1316递耗资产depletableassets161递耗资产depletableassets1611天然资源naturalresources1618天然资源-重估增值naturalresources-revaluationincrements1619累积折耗-天然资源accumulateddepletion-naturalresources17无形资产intangibleassets171商标权trademarks1711商标权trademarks172专利权patents1721专利权patents173特许权franchise1731特许权franchise174著作权copyright1741著作权copyright175计算机软件computersoftware1751计算机软件computersoftwarecost176商誉goodwill1761商誉goodwill177开办费organizationcosts1771开办费organizationcosts178其它无形资产otherintangibles1781递延退休金本钱deferredpensioncosts

141782租赁权益改进leaseholdimprovements1788其它无形资产-其它otherintangibleassets-other18其它资产otherassets181递延资产deferredassets1811债券发行本钱deferredbondissuancecosts1812长期预付租金long-termprepaidrent1813长期预付保险费long-termprepaidinsurance1814递延所得税资产deferredincometaxassets1815预付退休金prepaidpensioncost1818其它递延资产otherdeferredassets182闲置资产idleassets1821闲置资产idleassets184长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables1841长期应收票据long-termnotesreceivable1842长期应收帐款long-termaccountsreceivable1843催收帐款overduereceivables1847长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandoverduereceivables-relatedparties1848其它长期应收款项otherlong-termreceivables1849备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables185出租资产assetsleasedtoothers

151851出租资产assetsleasedtoothers1858出租资产-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation1859累积折旧-出租资产accumulateddepreciation-assetsleasedtoothers186存出保证金refundabledeposit1861存出保证金refundabledeposits188杂项资产miscellaneousassets1881受限制存款certificateofdeposit-restricted1888杂项资产-其它miscellaneousassets-other二、负债liabilities21~22流动负债currentliabilities211短期借款short-termborrowings〔debt〕2111银行透支bankoverdraft2112银行借款bankloan2114短期借款-业主short-termborrowings-owners2115短期借款-员工short-termborrowings-employees2117短期借款-关系人short-termborrowings-relatedparties2118短期借款-其它short-termborrowings-other212应付短期票券short-termnotesandbillspayable2121应付商业本票commercialpaperpayable2122银行承兑汇票bankacceptance2128其它应付短期票券othershort-termnotesandbillspayable

162129应付短期票券折价discountonshort-termnotesandbillspayable213应付票据notespayable2131应付票据notespayable2137应付票据-关系人notespayable-relatedparties2138其它应付票据othernotespayable214应付帐款accountspayable2141应付帐款accountspayable2147应付帐款-关系人accountspayable-relatedparties216应付所得税incometaxespayable2161应付所得税incometaxpayable217应付费用accruedexpenses2171应付薪工accruedpayroll2172应付租金accruedrentpayable2173应付利息accruedinterestpayable2174应付营业税accruedVATpayable2175应付税捐-其它accruedtaxespayable-other2178其它应付费用otheraccruedexpensespayable218~219其它应付款otherpayables2181应付购入远汇款forwardexchangecontractpayable2182应付远汇款-外币forwardexchangecontractpayable-foreigncurrencies2183买卖远汇溢价premiumonforwardexchangecontract2184应付土地房屋款payablesonlandandbuildingpurchased

172185应付设备款Payablesonequipment2187其它应付款-关系人otherpayables-relatedparties2191应付股利dividendpayable2192应付红利bonuspayable2193应付董监事酬劳compensationpayabletodirectorsandsupervisors2198其它应付款-其它otherpayables-other226预收款项advancereceipts2261预收货款salesrevenuereceivedinadvance2262预收收入revenuereceivedinadvance2268其它预收款otheradvancereceipts227一年或一营业周期内到期长期负债long-termliabilities-currentportion2271一年或一营业周期内到期公司债corporatebondspayable-currentportion2272一年或一营业周期内到期长期借款long-termloanspayable-currentportion2273一年或一营业周期内到期长期应付票据及款项long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle2277一年或一营业周期内到期长期应付票据及款项-关系人long-termnotesandaccountspayablestorelatedparties-currentportion2278其它一年或一营业周期内到期长期负债otherlong-termlia-bilities-currentportion228~229其它流动负债othercurrentliabilities2281销项税额VATreceived〔oroutputtax〕2283暂收款temporaryreceipts

182284代收款receiptsundercustody2285估计售后效劳/保固负债estimatedwarrantyliabilities2291递延所得税负债deferredincometaxliabilities2292递延兑换利益deferredforeignexchangegain2293业主〔股东〕往来owners^currentaccount2294同业往来currentaccountwithothers2298其它流动负债-其它othercurrentliabilities-others23长期负债long-termliabilities231应付公司债corporatebondspayable2311应付公司债corporatebondspayable2319应付公司债溢〔折〕价premium〔discount〕oncorporatebondspayable232长期借款long-termloanspayable2321长期银行借款long-termloanspayable-bank2324长期借款-业主long-termloanspayable-owners2325长期借款-员工long-termloanspayable-employees2327长期借款-关系人long-termloanspayable-relatedparties2328长期借款-其它long-termloanspayable-other233长期应付票据及款项long-termnotesandaccountspayable2331长期应付票据long-termnotespayable2332长期应付帐款long-termaccountspay-able2333长期应付租赁负债long-termcapitalleaseliabilities2337长期应付票据及款项-关系人Long-termnotesandaccountspayable-relatedparties

192338其它长期应付款项otherlong-termpayables234估计应付土地增值税accruedliabilitiesforlandvalueincrementtax2341估计应付土地增值税estimatedaccruedlandvalueincrementaltaxpay-able235应计退休金负债accruedpensionliabilities2351应计退休金负债accruedpensionliabilities238其它长期负债otherlong-termliabilities2388其它长期负债-其它otherlong-termliabilities-other28其它负债otherliabilities281递延负债deferredliabilities2811递延收入deferredrevenue2814递延所得税负债deferredincometaxliabilities2818其它递延负债otherdeferredliabilities286存入保证金depositsreceived2861存入保证金guaranteedepositreceived288杂项负债miscellaneousliabilities2888杂项负债-其它miscellaneousliabilities-other三、业主权益owners^equity31资本capital311资本〔或股本〕capital3111普通股股本capital-commonstock

203112特别股股本capital-preferredstock3113预收股本capitalcollectedinadvance3114待分配股票股利stockdividendstobedistributed3115资本capital32资本公积additionalpaid-incapital321股票溢价paid-incapitalinexcessofpar3211普通股股票溢价paid-incapitalinexcessofpar-commonstock3212特别股股票溢价paid-incapitalinexcessofpar-preferredstock323资产重估增值准备capitalsurplusfromassetsrevaluation3231资产重估增值准备capitalsurplusfromassetsrevaluation324处分资产溢价公积capitalsurplusfromgainondisposalofassets3241处分资产溢价公积capitalsurplusfromgainondisposalofassets325合并公积capitalsurplusfrombusinesscombination3251合并公积capitalsurplusfrombusinesscombination326受赠公积donatedsurplus3261受赠公积donatedsurplus328其它资本公积otheradditionalpaid-incapital3281权益法长期股权投资资本公积additionalpaid-incapitalfrominvesteeunderequitymethod3282资本公积-库藏股票交易additionalpaid-incapital-treasurystocktrans-actions33保存盈余〔或累积亏损〕retainedearnings〔accumulateddeficit〕331法定盈余公积legalreserve

213311法定盈余公积legalreserve332特别盈余公积specialreserve3321意外损失准备contingencyreserve3322改进扩充准备improvementandexpansionreserve3323偿债准备specialreserveforredemptionofliabilities3328其它特别盈余公积otherspecialreserve335未分配盈余〔或累积亏损〕retainedearnings-unappropriated〔oraccumulateddeficit〕3351累积盈亏accumulatedprofitorloss3352前期损益调整priorperiodadjustments3353本期损益netincomeorlossforcurrentperiod34权益调整equityadjustments341长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments3411长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments342累积换算调整数cumulativetranslationadjustment3421累积换算调整数cumulativetranslationadjustments343未认列为退休金本钱之净损失netlossnotrecognizedaspensioncost3431未认列为退休金本钱之净损失netlossnotrecognizedaspensioncosts35库藏股treasurystock351库藏股treasurystock3511库藏股treasurystock36少数股权minorityinterest

22361少数股权minorityinterest3611少数股权minorityinterest四、损益类4营业收入operatingrevenue41销货收入salesrevenue411销货收入salesrevenue4111销货收入salesrevenue4112分期付款销货收入installmentsalesrevenue417销货退回salesreturn4171销货退回salesreturn419销货折让salesallowances4191销货折让salesdiscountsandallowances46劳务收入servicerevenue461劳务收入servicerevenue4611劳务收入servicerevenue47业务收入agencyrevenue471业务收入agencyrevenue4711业务收入agencyrevenue48其它营业收入otheroperatingrevenue488其它营业收入-其它otheroperatingrevenue4888其它营业收入-其它otheroperatingrevenue-other5营业本钱operatingcosts

2351销货本钱costofgoodssold511销货本钱costofgoodssold5111销货本钱costofgoodssold5112分期付款销货本钱installmentcostofgoodssold512进货purchases5121进货purchases5122进货费用purchaseexpenses5123进货退出purchasereturns5124进货折让chargesonpurchasedmerchandise513进料materialspurchased5131进料materialpurchased5132进料费用chargesonpurchasedmaterial5133进料退出materialpurchasereturns5134进料折让materialpurchaseallowances514直接人工directlabor5141直接人工directlabor515~518制造费用manufacturingoverhead5151间接人工indirectlabor5152租金支出rentexpense,rent5153文具用品officesupplies〔expense〕5154旅费travellingexpense,travel5155运费shippingexpenses,freight

245156邮电费postage〔expenses〕5157修缮费repair〔s〕andmaintenance〔expense〕5158包装费packingexpenses5161水电瓦斯费utilities〔expense〕5162保险费insurance〔expense〕5163加工费manufacturingoverhead-outsourced5166税捐taxes5168折旧depreciationexpense5169各项耗竭及摊提variousamortization5172伙食费meal〔expenses〕5173职工福利employeebenefits/welfare5176训练费training〔expense〕5177间接材料indirectmaterials5188其它制造费用othermanufacturingexpenses56劳务本钱制ervicecosts561劳务本钱servicecosts5611劳务本钱servicecosts56劳务本钱制ervicecosts561劳务本钱servicecosts5611劳务本钱servicecosts57业务本钱gencycosts571业务本钱agencycosts

255711业务本钱agencycosts58其它营业本钱otheroperatingcosts588其它营业本钱-其它otheroperatingcosts-other5888其它营业本钱-其它otheroperatingcosts-other6营业费用operatingexpenses61推销费用sellingexpenses615~618推销费用sellingexpenses6151薪资支出payrollexpense6152租金支出rentexpense,rent6153文具用品officesupplies〔expense〕6154旅费travellingexpense,travel6155运费shippingexpenses,freight6156邮电费postage〔expenses〕6157修缮费repair〔s〕andmaintenance〔expense〕6159广告费advertisementexpense,advertisement6161水电瓦斯费utilities〔expense〕6162保险费insurance〔expense〕6164交际费entertainment〔expense〕6165捐赠donation〔expense〕6166税捐taxes6167呆帐损失lossonuncollectibleaccounts6168折旧depreciationexpense

266169各项耗竭及摊提variousamortization6172伙食费meal〔expenses〕6173职工福利employeebenefits/welfare6175佣金支出commission〔expense〕6176训练费training〔expense〕6188其它推销费用othersellingexpenses62管理及总务费用general&administrativeexpenses625~628管理及总务费用general&administrativeexpenses6251薪资支出payrollexpense6252租金支出rentexpense,rent6253文具用品officesupplies6254旅费travellingexpense,travel6255运费shippingexpenses,freight6256邮电费postage〔expenses〕6257修缮费repair〔s〕andmaintenance〔expense〕6259广告费advertisementexpense,advertisement6261水电瓦斯费utilities〔expense〕6262保险费insurance〔expense〕6264交际费entertainment〔expense〕6265捐赠donation〔expense〕6266税捐taxes6267呆帐损失lossonuncollectibleaccounts

276268折旧depreciationexpense6269各项耗竭及摊提variousamortization6271外销损失lossonexportsales6272伙食费meal〔expenses〕6273职工福利employeebenefits/welfare6274研究开展费用researchanddevelopmentexpense6275佣金支出commission〔expense〕6276训练费training〔expense〕6278劳务费professionalservicefees6288其它管理及总务费用othergeneralandadministrativeexpenses63研究开展费用researchanddevelopmentexpenses635~638研究开展费用researchanddevelopmentexpenses6351薪资支出payrollexpense6352租金支出rentexpense,rent6353文具用品officesupplies6354旅费travellingexpense,travel6355运费shippingexpenses,freight6356邮电费postage〔expenses〕6357修缮费repair〔s〕andmaintenance〔expense〕6361水电瓦斯费utilities〔expense〕6362保险费insurance〔expense〕6364交际费entertainment〔expense〕

286366税捐taxes6368折旧depreciationexpense6369各项耗竭及摊提variousamortization6372伙食费meal〔expenses〕6373职工福利employeebenefits/welfare6376训练费training〔expense〕6378其它研究开展费用otherresearchanddevelopmentexpenses7营业外收入及费用non-operatingrevenueandexpenses,otherincome〔expense〕71~74营业外收入non-operatingrevenue711利息收入interestrevenue7111利息收入interestrevenue/income712投资收益investmentincome7121权益法认列之投资收益investmentincomerecognizedunderequitymethod7122股利收入dividendsincome7123短期投资市价上升利益gainonmarketpricerecoveryofshort-terminvestment713兑换利益foreignexchangegain7131兑换利益foreignexchangegain714处分投资收益gainondisposalofinvestments7141处分投资收益gainondisposalofinvestments715处分资产溢价收入gainondisposalofassets

297151处分资产溢价收入gainondisposalofassets748其它营业外收入othernon-operatingrevenue7481捐赠收入donationincome7482租金收入rentrevenue/income7483佣金收入commissionrevenue/income7484出售下脚及废料收入revenuefromsaleofscraps7485存货盘盈gainonphysicalinventory7486存货跌价上升利益gainfrompricerecoveryofinventory7487坏帐转回利益gainonreversalofbaddebts7488其它营业外收入-其它othernon-operatingrevenue-otheritems75~78营业外费用non-operatingexpenses751利息费用interestexpense7511利息费用interestexpense752投资损失investmentloss7521权益法认列之投资损失investmentlossrecog-nizedunderequitymethod7523短期投资未实现跌价损失unrealizedlossonreductionofshort-terminvestmentstomarket753兑换损失foreignexchangeloss7531兑换损失foreignexchangeloss754处分投资损失lossondisposalofinvestments7541处分投资损失lossondisposalofinvestments755处分资产损失lossondisposalofassets7551处分资产损失lossondisposalofassets

30788其它营业外费用othernon-operatingexpenses7881停工损失lossonworkstoppages7882灾害损失casualtyloss7885存货盘损lossonphysicalinventory7886存货跌价及呆滞损失lossformarketpricedeclineandobsoleteandslow-movinginventories7888其它营业外费用-其它othernon-operatingexpenses-other8所得税费用〔或利益〕incometaxexpense〔orbenefit〕81所得税费用〔或利益〕incometaxexpense〔orbenefit〕811所得税费用〔或利益〕incometaxexpense〔orbenefit〕8111所得税费用〔或利益〕incometaxexpense〔orbenefit〕9非经常营业损益nonrecurringgainorloss91停业部门损益gain〔loss〕fromdiscontinuedoperations911停业部门损益-停业前营业损益income〔loss〕fromoperationsofdiscontinuedsegments9111停业部门损益-停业前营业损益income〔loss〕fromoperationsofdiscontinuedsegment912停业部门损益-处分损益gain〔loss〕fromdisposalofdiscontinuedsegments9121停业部门损益-处分损益gain〔loss〕fromdisposalofdiscontinuedsegment92非常损益extraordinarygainorloss921非常损益extraordinarygainorloss9211非常损益extraordinarygainorloss

3193会计原那么变动累积影响数cumulativeeffectofchangesinaccountingprinciples931会计原那么变动累积影响数cumulativeeffectofchangesinaccountingprinciples9311会计原那么变动累积影响数cumulativeeffectofchangesinaccountingprinciples94少数股权净利minorityinterestincome941少数股权净利minorityinterestincome9411少数股权净利minorityinterestincome纳税申报纳税申报比我想象的重要的多！　　ThetaxreturnisfarmorethanIthought.　　税务局：您好。您看上去有些不快，有什么事需要帮助吗？　　Taxofficial：hello.Youlookunhappy.WhatcanIdoforyou.　　纳税人：我公司因未申报而被罚款。可我们并没有取得营业收入呀？　　Taxpayer：mycompanyhavebeenfinedbecausewefailedtofilethetaxreturn.butwehavenotgotanybusinessincomeatall.　　税务局：中国法律规定，即使没有营业收入、没有税可缴也要申报。　　Taxofficial：well，accordingtotheChineselaw，thetaxpayermustfileitsTaxreturnwithintheprescribedtime，nomatterwhetherithasbusinessturnover.　　纳税人：如果缴税和申报同时过期了怎么办？　　Taxpayer：ifboththetaxpayableandtaxreturnareoverdue，whatwillhappen？　　税务局：要重新指定申报期限，并在罚款的同时，对逾期纳税按日加罚滞纳金。　　Taxofficial：thetaxauthoritywillsetnewdeadlineforthereturnandimposeafinenotexceeding2000Yuanonthetaxpayerthatfailtofilethereturn.ontheotherhand，levyasurchargeequalto0.2%oftheoverduetaxforeachdaythatthetax

32remaininarrears.　　纳税人：如果申报不实怎么办？　　Taxpayer：whataboutthepunishmentInthecaseoffalsetaxreturn？　　税务局：如果是成心的，就要被定为偷税。轻者处以未缴税款五倍以下的罚款，重者还要追究刑事责任。　　Taxofficial：ifitisonthepurpose，itwillbedeterminedastaxevasion.thedefaultnotamountingtoacrimemaybesubjecttoafineupto500%ofthetaxthatshouldhavebeenpaid，plusthepaymentofthetaxdue.　　纳税人：刑事立案标准是怎样规定的？　　Taxpayer：whatisthecriminallimit？　　税务局：未申报数在一万元以上，并超过应申报数的10%.　　Taxofficial：thetaxpayerreportsthetaxliabilitythatislowerthantheactualliabilityby10%ormoreandbyatleast10000Yuan.　　纳税人：到达这个标准的如何处理？　　Taxpayer：whatwillhappenthan？　　税务局：除罚款外要追究行事责任。这个规定也适用于有过两次行政处分又虚假申报的情况。　　Taxofficial：thetaxpayerwillfacestringentcriminalpunishmentinadditiontothefine.Thesepunishmentsalsoapplytothetaxpayerthatreportfalsetaxreturnafterreceivingadministrativepenaltiestwiceormore.　　纳税人：纳税申报比我原来想象的重要得多。申报期限是如何规定的？　　Taxpayer：well，thetaxreturnisfarmoreimportantthanIthoughtbefore.whatisthedeadlineforit？　　税务局：因税种不同而不同。比方营业税是次月十日内，而个人所得税那么是七日内。不过期限的最后一日如果是节假日，可以顺延。　　Taxofficial：itdependsondifferenttaxes.forbusinesstax，itisduewithinthefirst10daysofthefollowingmonth.butforindividualincometax，itiswithinthefirst7days.ifthedeadlinefallinthevacationorholiday，itcanbeputoffinturn

33.　　纳税人：您的介绍很重要。看来我们下次不会被罚款了。　　Taxpayer：whatyouhavesaidisveryimportanttous.Iwishthatwouldnotbefinedagain.　　税务局：我希望是这样。　　Taxofficial：Ihopeso.免税补贴哪些补贴可以免税？　　Whichkindofsubsidycanbeexemptfromtax　　税务局：这里是涉外分局。　　Taxofficial：Thisistheforeigntaxbureau.　　布朗：我是ABC公司的乔治。布朗。我找李先生通话。　　Taxpayer：ThisisGeorgebrownfromABCcompany.I“dliketospeaktoMr.li.　　税务局：请稍等。　　Taxofficial：Holdtheline，please.　　李先生：我是李彤，有什么事吗，布朗？　　Mr.Li：Litongspeaking.HowcanIhelp？　　布朗：有个事请教您。补贴也和工资一样纳税吗？　　Taxpayer：Ihaveaquestiontoconsultwithyou.Isthesubsidysubjecttopersonalincometaxassalary？　　李先生：与工资不同，对外籍人士有许多免税。　　Mr.Li：Differentfromthesalary，therearemanyexemptionsinsubsidyfortheforeigners.　　布朗：能说得详细些吗？　　Taxpayer：Canyouexplainitin

34detail？　　李先生：住房、吃饭、洗衣等补贴，只要不是现金支付并实报实销就可以免税。　　Mr.Li：Thehousing，meal，andclothwashingallowanceareexempt，providedtheyarenotpaidbycashandtheamountisinproofofinvoice.　　布朗：去、离职过程中发生的搬家费呐？　　Taxpayer：Whataboutthehousingtransferallowancehappenedinthecourseofenteringorleavingoffice？　　李先生：实际发生的可以免。但每月以搬家的名义支付就不能认为是合理的了。　　Mr.Li：Itcouldbeexemptonthebaseoftheamountactuallyhappened.Neverthelessitisnotconsideredreasonablethatthemoneyispaideverymonthinthenameofhousingtransfer.　　布朗：出差补贴呐？　　Taxpayer：Howabouttheallowanceoftriponbusiness？　　李先生：如能对路费和住宿费提供准确的证明，并提供公司关于出差的规定的，可以免税。　　Mr.Li：Itcouldbeexemptalso，ifyouprovidetheaccuratedocumentaryevidencestothefaresandlodgingfees，andpresentthestipulationofyourcompanyaboutthetriponbusiness.　　布朗：包括境外的出差补贴吗？　　Taxpayer：Doesthatincludetheallowanceoftripabroad？　　李先生：对！　　Mr.Li：yes.　　布朗：探亲费免税吗？　　Taxpayer：Isthehomeleavefaresubjectto

35tax？　　李先生：如果能证明这笔费用于外籍个人，并且数额和每年探亲的次数是合理的，也可以免。　　Mr.Li：thehomeleavefareisexempt，providedyoupresenttheevidencetothefarehappenedbyexpatriatehimself，andboththeamountoffareandthefrequencyeveryyearareconsideredreasonablebythetaxauthority.　　布朗：语言培训费和子女教育费呐？　　李先生：对发生在境内且数额是合理的费用可以免税。　　Mr.Li：Iftheaboveexpenseshappenwithinchinaandtheamountisreasonable，itcanbeexempt.　　布朗：您帮了我大忙，谢谢您！再见！　　Taxpayer：Thankyouforyourhelp.Byefornow.　　李先生：再见！　　Mr.Li：Bye.境外所得我的境外收入纳税吗？　　DoIpaytaxonmyincomesourcedfromJapan？　　纳税人：我是日本ABC公司北京代表处首席代表。请问我在日本的收入在中国纳税吗？　　Taxpayer：excuseme，IamthechiefrepresentativeofficeBeijingrepresentativeoficeofABCcompanyinJAPAN.myquestioniswhetherIshouldpaypersonalincometaxonmyincomesourcedfromJapan？　　税务局：这取决于您在中国呆多久。　　Taxofficial：well，itdependsonhowlongyouhavebeeninchina.　　纳税人：能详细解释一下吗？　　Taxpayer：canyouexplainitindetail？　　税务局：在中国境内居住不满一年的外国公民，只就境内收入纳税，境外收入不纳税。　　Taxofficial：yes，Iwilltry.anyindividualwhohasresidedinchinaforlessthanoneyearwillbesubjecttotaxonlyonhisincomesourcedfromchina

36.　　纳税人：如果满一年呐？　　taxpayerifIwillhaveresidedinchinaforafullyear，whatwillhappen？　　税务局：首先，满一年的概念是在一个历年中，在境内居住满365天，不扣除临时离境天数。　　Taxofficial：atfirst，theconceptofthefullyearmeansthatanybodyhaveresidedinchinaforfull365days，notaccountingtemporaryabsence.　　纳税人：什么是临时离境？　　Taxpayer：whatisthemeaningofthetemporaryabsence？　　税务局：指一次性离境不超过30天，屡次离境累计不超过90天。　　Taxofficial：thetemporaryabsencemeansthatanyindividualhasleftchinaforlessthan30daysatatimeorforlessthan90daysatseveraltimes.　　纳税人：我明白了。　　taxpayer：Isee.　　税务局：如果住满1年但不超过5年，境外收入只就境内支付的局部征税。　　Taxofficial：anyindividualwhohasresidedinchinaformorethanoneyearbutlessthan5years，thepartpaidbyaforeignemployerandattributabletoserviceoutsidechinaisexempt.　　纳税人：如果超过5年呐？　　Taxpayer：ifIwillhaveresidedinchinaformorethan5years？　　税务局：那要看你第六年的具体情况　　Taxofficial：itdependsondifferentconditioninthesixthyear.　　纳税人：能解释一下吗？　　Taxpayer：canyouexplainit

37？　　税务局：如果连续在华超过5年，从第6年起在中国住满1年的，境外收入要全部在中国纳税。不满1年的，境外收入不纳税；短于90天的，要从新计算5年的期限。　　Taxofficial：ifyouhaveresidedinchinaforanotherfullyearafterresidinginchinafor5yearssuccessively，yourincomesourcedfrombothJapanandchinawillbesubjecttothetax.otherwisetheincomesourcedfromJAPANisexempt.Iflessthan90days，theperiodoffiveyearwillberecounted.　　纳税人：我是日本国的公民，如果按两国的法律我的境内、境外收入都要纳税的话，怎么办？　　Taxpayer：mynationalityisJapan，ifImustpaytaxonallsourcesofincomeinbothChinaandJapan，whatshouldIdo？　　税务局：您可提供详细情况，由两国税务当局协商解决。　　Taxofficial：inthiscase，youshouldprovidethedetailinformationandsubjecttothesolutionmadebythetwocountries.　　纳税人：我对您的解释很满意。　　taxpayer：Iappreciateyourexplanation.营业税能介绍一下营业税的知识吗　　Wouldyoupleasegivethegeneralintroductionofthebusinesstax？　　纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？　　Taxpayer：mycompanywillbeginbusinesssoon，butIhavelittleknowledgeaboutthebusinesstax.Canyouintroduceit？　　税务局：尽我所能吧！一般地说，提供给税业务、转让无形资产和出卖不动产都要交纳营业税。　　Taxofficial：Iwilltrymybest.Generallyspeaking，thebusinesstaxisleviedonthetaxableservice，thetransferofintangibleassetandsaleoftheimmovablepropertywithinchina.　　纳税人：什么是应税业务？　　Taxpayer：whatdoyoumeanbythetaxableservices？　　税务局：税法有明确的规定。比方

38交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。　　Taxofficial：theyarethedefiniteitemsstipulatedbythelaw，suchasthetransportation，construction，finance，insuranceandthelike.theydonotincludetheprocessing，repairs，andreplacementservices，fortheyaresubjecttothevalueaddedtax.　　纳税人：不动产好理解，无形资产指什么？　　Taxpayer：itiseasytounderstandtheimmovableproperty，butwhatdoyoumeanbytheintangibleasset？　　税务局：指各种专有权，如专利权、专有技术版权、商标等。　　Taxofficial：itmeanstheroyalties，includepatentright，proprietarytechnology，copyright，trademarkright，andsoon.　　纳税人：计税收入如何确定？　　Taxpayer：whataboutthetaxbase？　　税务局：大多数情况下指全部价款包括价外费用。　　Taxofficial：inmostcase，itisthetotalconsiderationreceived，includingadditionalfeesandcharges.　　纳税人：预收的价款也计算在内吗？　　Taxpayer：doesthatincludetheturnoverreceivedinadvance？　　税务局：对于无形资产和不动产是这样。　　Taxofficial：yes，itdoesinthecaseoftransferoftheintangibleassetsorimmovableproperty.　　纳税人：无偿赠送呐？　　Taxpayer：andwhataboutthedonation？　　税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。　　Taxofficial：thedonationistaxableinthecaseoftransferoftheimmovableproperty.Buttheturnoverwillbeassessedbythetax

39authority.　　纳税人：收款是外币怎么办？　　Taxpayer：whatcanwedoifwereceiveturnoverintheformofforeigncurrency？　　税务局：按收入当日或当月一日的汇率换算。　　Taxofficial：youcantransfertheforeigncurrencyintoReminbiatexchangeratebaseduponeitherthedateorthefirstdayofthemonth，thattheTaxableitemhappened.　　纳税人：营业税税率是多少？　　Taxpayer：howaboutthetaxrate？　　税务局：一般是3%到达5%，娱乐业是5%到20%.　　Taxofficial：ingeneral，therateisfrom3%to5%，buttheentertainmentisfrom5%to20%.　　纳税人：您说的对我太有帮助了，谢谢！　　Taxpayer：whatyouhavesaidisveryhelpful，thankyou.税务登记请问如何办理税务登记？　　HowdoIregisterwiththetaxauthority？　　纳税人：您好，我是一家外企公司，被批准从事房地产开发，兼营建材销售。请问如何办理税务登记？　　Taxpayer：Hello，Mycompanyisaforeigninvestmententerprise.Wearepermittedtoengageinthedevelopmentofrealestateandthesaleofconstructivematerial.Couldyoutellmehowtoregisterwiththetaxauthority？　　税务局：你公司涉及营业税和增值税等不同税种的业务，需分别到地税局和国税局申请登记。　　Taxofficial：Iliketodo.Accordingtowhatyousaid，yourbusinessesaresubjecttodifferentkindoftax，suchasbusinesstaxandvalueaddedtax.Soyoushouldregisterwithboththenationalandregionaltaxauthoritiesrespectively.　　纳税人：这两个局有什么区别吗？为什么要同时在两个局登记？　　Taxpayer：whatisthedifferencebetweenthetwotaxauthorities？Whyshouldmycompanyregisterwiththetwotaxauthoritiesatsame

40time？　　税务局：最大的区别就是负责的税种不同。　　Taxofficial：thebiggestdifferenceisthattwotaxauthoritiesadministerdifferentkindsoftax.　　纳税人：税务登记在时间上有什么要求吗？　　Taxpayer：Isee.Whatisthetimerequirementforthetaxregistration？　　税务局：在领取营业执照后30日内提出申请。　　Taxofficial：thetaxregistrationisduewithin30daysafteryouhavereceivedbusinesscertificate.　　纳税人：需要什么手续？　　Taxpayer：whatshouldwedointheprocessofregistration？　　税务局：领取并填写申请表。此外，根据不同的经济类型提交不同的资料。　　Taxofficial：togetandfillintheapplicationform，andpresenttheprescribedmaterialsaccordingtodifferentkindofenterprise.　　纳税人：复印件可以吗？　　Taxpayer：isthecopyallright？　　税务局：可以。　　Taxofficial：yes，itis.　　纳税人：多长时间能够办完登记？　　Taxpayer：howlongwillmycompanyreceivethecertificateoftheregistration？　　税务局：大约在受理申请的30日内。核发登记证时我会通知您。　　Taxofficial：about30daysafterwereceivedtheabovetheprescribeddocuments.Assoonasyourapplicationisapproved，Iwillpersonallynoticeyou.　　纳税人：费用是多少？　　Taxpayer：whatisthechargeofthe

41registration？　　税务局：40元。　　Taxofficial：40Yuan.　　纳税人：顺便问一下你们的工作和时间？　　Taxpayer：bytheway，couldyoutellmeyourtelephonenumberandworkinghour？　　税务局：我们的号码是64004859.登记时间为上午8：30到11：30，下午1：30到5：00.　　Taxofficial：ourtelephonenumberis64063331.theworkinghourisfrom8：30to11：30andfrom1：30to5：00.　　纳税人：谢谢！　　Taxpayer：thankyou.　　税务局：不客气！　　taxofficial：youarewelcome.物流英语词汇freightabsorption运费免收volumeoffreight货运量deadfreight空舱费freightagent运输行freightcar[美](一节)货车freightengine货运机车freighthouse货栈,

42堆栈freightton[tonnage]容积吨(数)freight-inn.(=freightinward,transportation-in)进货运费freight-outn.(=freightoutward,transportation-out)销货运费freightforward运费由提货人支付freightpaid运费付讫freightprepaid(=advancedfreight)运费先付freightlessadj.byfreight[美]用普通铁路货车运送deadfreight空舱费;空舱；不易腐坏的大件货物dragone’sfreight[美俚]离开,出发pullone’sfreight[美俚]离开,出发additionalfreight增列运费,附加运费advaloremfreight从价运费advancedfreight预付运费airfreight航空运费astrayfreight票货别离(但有到达站和货主标计)的货物backfreight退货运费,额外运费,空车回送方向货物backgoodsfreight退货费用bulkfreight散装货物charterer’sfreight租船人的运费clausumfreight不动产占有侵犯collectfreight待收运费,

43收取运费costandfreight离岸加运费价格cost,assuranceandfreight到岸价格costinsurancefreight到岸价格directfreight直航运费distancefreight增加距离运费distressfreight填载运费excessfreight超(过路程单填明数)量货物exportfreight&insurancea/c出口保险费运费科目(帐户)fastfreight快运货物generalfreight普通货物groupagefreight化零为整的货物homefreight返回运费,回程运费inboundfreight到达货物inflammablefreight易燃货物interlinefreight铁路联运货物less-than-carloadfreight(LCLfreight)零担货物lumpsumfreight按整船计算的运费.包干运费manifestfreight快运货物measurementfreight按体积计算的运费multiplefreight复式运费netfreight运费纯收入,运费实收金,运费净数nonrevenuefreight

44无收入货物openfreight自由运费,未定运费outboundfreight运出货物outwardfreight销出运费overlandfreight陆运货运packagefreight包裹货运,零担货物phantomfreight在售价上加计的假设运费proratafreight比例运费quickdispatchfreight快运货物refusedfreight收货人拒收的货物restrictedfreight限制条件下运输的货物(如易燃品,易爆品等)returncargofreight回运货物运费riverfreight内河水脚,内河运费shippingfreight运费shortfallfreight亏舱运费taperingfreight远距离递减的运费throughfreight直达运费,联运货物freightonboard离岸价格freightoninter-branchtransfers分店间送货运费freighttobecollected运到收费,运费待收freighttobededucted应扣代付运费freightrates运费率freightabsorption运费免收volumeoffreight货运量deadfreight空舱费

45freightagent运输行freightcar[美](一节)货车freightengine货运机车freighthouse货栈,堆栈freightton[tonnage]容积吨(数)freight-inn.(=freightinward,transportation-in)进货运费freight-outn.(=freightoutward,transportation-out)销货运费freightforward运费由提货人支付freightpaid运费付讫freightprepaid(=advancedfreight)运费先付freightlessadj.byfreight[美]用普通铁路货车运送deadfreight空舱费;空舱；不易腐坏的大件货物dragone’sfreight[美俚]离开,出发pullone’sfreight[美俚]离开,出发additionalfreight增列运费,附加运费advaloremfreight从价运费advancedfreight预付运费airfreight航空运费astrayfreight票货别离(但有到达站和货主标计)的货物backfreight退货运费,额外运费,空车回送方向货物backgoodsfreight退货费用bulkfreight散装货物charterer’sfreight租船人的运费clausumfreight不动产占有侵犯collectfreight待收运费,收取运费costandfreight离岸加运费价格cost,assuranceandfreight到岸价格costinsurancefreight到岸价格directfreight直航运费distancefreight增加距离运费distressfreight填载运费excessfreight超(过路程单填明数)量货物exportfreight&insurancea/c出口保险费运费科目(帐户)fastfreight快运货物generalfreight普通货物groupagefreight化零为整的货物homefreight返回运费,

46回程运费inboundfreight到达货物inflammablefreight易燃货物interlinefreight铁路联运货物less-than-carloadfreight(LCLfreight)零担货物lumpsumfreight按整船计算的运费.包干运费manifestfreight快运货物measurementfreight按体积计算的运费multiplefreight复式运费netfreight运费纯收入,运费实收金,运费净数nonrevenuefreight无收入货物openfreight自由运费,未定运费outboundfreight运出货物outwardfreight销出运费overlandfreight陆运货运packagefreight包裹货运,零担货物phantomfreight在售价上加计的假设运费proratafreight比例运费quickdispatchfreight快运货物refusedfreight收货人拒收的货物restrictedfreight限制条件下运输的货物(如易燃品,易爆品等)returncargofreight回运货物运费riverfreight内河水脚,内河运费shippingfreight运费shortfallfreight亏舱运费taperingfreight远距离递减的运费throughfreight直达运费,联运货物freightonboard离岸价格freightoninter-branchtransfers分店间送货运费freighttobecollected运到收费,运费待收freighttobededucted应扣代付运费国际物流费用英文大全海运费oceanfreight集卡运费、短驳费Drayage订舱费bookingcharge报关费customsclearancefee操作劳务费labourfeeorhandlingcharge商检换单费exchangefeeforCIP换单费D/Ofee

47拆箱费De-vanningcharge港杂费portsur-charge电放费B/Lsurrenderfee冲关费emergentdeclearationchange海关查验费customsinspectionfee待时费waitingcharge仓储费storagefee改单费amendmentcharge拼箱效劳费LCLservicecharge动、植检疫费animal&plantquarantinefee移动式其重机费mobilecranecharge进出库费warehousein/outcharge提箱费containerstuffingcharge滞期费demurragecharge滞箱费containerdetentioncharge卡车运费cartagefee商检费commodityinspectionfee转运费transportationcharge污箱费containerdirtynesschange坏箱费用containerdamagecharge清洁箱费containerclearancecharge分拨费dispatchcharge车上交货FOT(freeontrack)电汇手续费T/Tfee转境费/过境费I/Ebondedcharge空运方面的专用术语空运费airfreight机场费airterminalcharge空运提单费airwaybillfeeFSC(燃油附加费)fuelsurchargeSCC〔平安附加费〕securitysur-charge抽单费D/Ofee上海港常用术语内装箱费containerloadingcharge(includinginlanddrayage)疏港费portcongestioncharge他港常用术语场站费CFScharge文件费documentcharge物流费用分析常见的物流费用包括以下几种：海洋运费：OceanFreight,

48从装运港到卸货港的海洋运输费用，按照货物运输方式及性质计价方式回不一样，如集装箱运输，按照每个集装箱收费，集装箱分为普通干箱〔GeneralPurpose,Dry〕和特种集装箱，按照集装箱大小分为20’,40’,20’H(High,高箱),40’H(High,高箱)，45’等；特种集装箱分为挂衣箱、平板箱、框架箱、冷冻箱、开顶箱、半封闭箱等。如果为散货运输〔拼集装箱〕，按照重量或者立方米计价，通常轻货〔体积较大〕按照每立方米计价，特殊尺寸货物、超重货物、危险品货物由于装箱、配载困难通常会加倍计费。如果大宗散货那么照吨计费，并产生平仓费、洗仓费等。海洋运输附加费：FrightSurcharge,当船公司营运出现亏损时或者特殊情况通常用附加费的方式调节，如BAF,FAS,DDC等，通常按照每个集装箱计价随海洋运费收取。航空运费：AirFreight,从始发机场到目的机场航空运输费用，通常按照公斤计费，对于轻泡货物，航空业计费方式为长x宽x高以厘米计算再除以6000，对于大件货物〔超高、超宽、超重〕和鲜活货物、贵重货物计重方式不一样。空运附加费：FrightSurcharge，发生航空运费时，航空公司需要调节运价或者特殊情况下会产生空运附加费，常见的如燃油附加费、战争险附加费等。换(抽)单费：DocumentFee,船公司委托代理〔船代〕换单时，代理通常收取效劳费用，按照每个提单收取，如果货物有两个以上承运代理，可能会产生两个以上换单费，一般收取100-200元人民币不等。码头附加费：TerminalHandlingCharge,海港码头经营需要时经政府批准会收取THC,通常由船公司转嫁给货主，目前上海港按照RMB370/20’,RMB560/40’，RMB10-15/CBM收取THC。分拨费：Bulk-breaking,多见于海运拼箱进口，承运人拆箱并将货物分开在保税仓库，产生分拨费，通常按照计费吨〔重量吨或者立方〕计算，有些还有最低计费标准。报关费：CustomsBrokerageFee,进〔出〕口报关时，报关行收取代理报关效劳费用。代理效劳费：ServiceCharge,代理商提供效劳时收取费用。通讯快件费：TelexFee,ExpressFee,客户需要额外效劳〔如提单电报放货或者提单原件快件寄发〕产生的费用。检验检疫费：QuarantineFee,国检局按照法定检验检疫商品及包装实施检验检疫收取法定费用。熏蒸费：HeatTreatment

49Fee,对于旧机器、木质包装、疫区货物等法定情况下必须经过检验检疫局指定的机构处理产生的费用。报检费：CIQBrokerageFee,进〔出〕口报检时，报检行收取代理报检效劳费用。查验费：InspectionServiceFee,进〔出〕口报关报检时，海关或者检验检疫局需要查看货物，产生规费〔按每天收取，如50元/日〕，查验时，要求货主或其代理人到场，由于搬运、场地、短驳、陶箱、劳力等费用产生查验费用统称查验费。坏污箱费：ContainerDamageFee,集装箱卸货时，由于货主卸货时产生箱体损坏或者油污，通常会产生修理或者清洗费用，货主卸货前和卸货完毕后要注意检查箱体，确认是否由于己方责任，并在集装箱单交结单据上签字，并要求留下一联作为参考。港建港杂费：HarborCharge，按照规定，港口当局收取港建、港杂费用，收费通常公布，不同港区收费不同。大件处理费：WeightPackageHandlingCharge,港口当局处理大件非集装箱货物，由于动用到特殊设备及港口设施〔如岸吊、船吊、过驳〕，根据货物大小及处理时间，产生大件处理费，特别常见于大型机械设备采用非集装箱班轮运输等情况。疏港费：DemurrageCharge,由于港口容量有限，通常给与港口货物一定的免费保存期，超过期限，货物会被转到港口附近的堆场，产生货物的上下车费及短驳费，统称为疏港费。租箱费：OvertimeUsageCharge,由于船公司要求集装箱尽快投入新的循环使用，通常给货主免费使用期，从集装箱卸到岸上开始计算，超过一定期限，收取超期使用费，超期过长，超期使用费还会产生加倍，不过，长期客户可以申请适当减免。堆场费：TerminalCharge,集装箱由于查验、疏港、内陆监管等进入堆场，堆场会收取场地使用费及效劳费。上下车费：Loading/UnloadingCharge，集装箱从地上到车上，或者从车上到地上，由于用到集装箱吊车，产生上下车费或者落箱费。装箱费：Box-upFee,如果需要效劳提供商提供装箱〔货物装到集装箱内〕效劳，会产生装箱费用。理货费：TallyFee,港口当局根据法规，对入港货物清理检查货物是否与提单一致，产生理货费。汽代费：TruckAgentFee,由港区汽运代理安排调度，产生汽代费，通常在进口集装箱内陆运输算在包干费内。内陆运费：InlandFreight,

50指内陆卡车或者其他交通工具将货物从码头运输到货主场所产生运费。包干费：LumpSumCharge,为了简化费用计算货者某些行业习惯，通常由物流效劳商提供一个包干价，包括一些正常必须发生的费用，但是非正常费用除外，比方在海运集装箱运输中，有些效劳提供者将进口报关费、港建港杂费、汽代费、理货费、内陆运费打包在一起按照每个集装箱报价。仓储费：StorageFee,进出口货物如果货物在仓库拆箱后货物保存在保税仓库、普通货物保存在一般仓库的仓储费，按照物流单元及仓储时间计费。进出仓费：Warehousingin/outFee,货物进出仓库，仓库提供铲车、搬运、除帐等活动，收取进仓费或者出仓费。小件装车费：TruckLoadingFee，散件货物在第三方场所需要装车，会产生装车力资费。贴标签费：Labeling&MarkingFee，仓库经营者根据客户需求提供货物加贴标签或者刷唛头收取标签费或者刷唛头费。仓储管理费：InventoryManagementFee,如果仓库经营者提供为客户管理库存，提供增值效劳〔计算机管理、收货、发货、盘点、拆箱、分驳、装箱等〕收取仓储管理费，收费方式有多种，一般按照物流单元计费或者同时按照时间固定收费。常用物流英语1.Modernlogisticsisoneofthemostchallengingandexcitingjobsintheworld.　　现代物流是世界上最富挑战性和最冲动人心的工作。　　2.Logisticsispartofasupplychain.　　物流是供给链的整体组成局部。　　3.Logisticsisanythingbutanewbornbaby.　　物流不是新鲜事。考试用书　　4.Logisticsisauniqueglobal“pipeline〞.

51　　物流是独特的全球通道。　　5.Logisticsisrelatedtotheeffectiveandefficientflowofmaterialsandinformation.　　物流所涉及的是物料和信息有效、快速的流动。　　6.Logisticsoperationandmanagementincludepackaging,warehousing,materialhandling,inventorycontrol,transport,forecasting,strategicplanning,customerservice,etc.　　物流操作和管理包括包装、仓储、物料搬运、库存控制、运输、预测、战略方案和客户效劳等方面。　　7.Logisticsconsistsofwarehousing,transportation,loadingandunloading,handling,carrying,packaging,processing,distributionandlogisticsinformation.　　物流由仓储、运输、装卸、搬运、包装、加工、配送和物流信息所组成。　　8.Logisticsmaybedividedintosupplylogistics,productionlogistics,distributionlogistics,returnedlogisticsandwastemateriallogistics.　　物流可以分成供给物流、生产物流、销售物流、回收物流和废弃物物流。　　9.Logisticsisnowthelastfrontierforincreasingbenefitsinindustrialproduction..　　物流是当今工业生产增加利润的最后领域。10.Logisticsisunique,anditneverstops!

52　　物流是独特的，它从不停止。　　11.Logisticsperformanceishappeningaroundtheglobe,twenty-fourhoursaday,sevendaysaweekandfifty-twoweeksayear.　　物流运作一天24小时、一周7天、一年52星期在全球发生。　　12.Logisticsisconcernedwithgettingproductsandserviceswheretheyareneededandwhentheyaredesired.　　物流所涉及的是在需要的时候和在需要的地方去的产品和效劳的活动。　　13.Logisticsistheprocessofplanning,implementingandcontrollingtheefficient,effectiveflowandstorageofgoods,servicesandrelatedinformationfromthepointoforigintothepointofconsumptionforthepurposeofconformingtocustomerrequirements.　　物流是方案实施和控制商品的快速、高效流动和储存，以及从源头到消费的效劳和信息的全过程，以满足客户的需求。　　14.LogisticsisahottopicinChina。\　　中国掀起了物流热。　　15.Theoverallgoaloflogisticsistoachieveatargetedlevelofcustomerserviceatthelowestpossibletotalcost.　　物流的总目标是以最低的总本钱实现客户效劳的目标水平