KPMG 商业,会计,税务专业词汇中英对照表

Technicaltermsofcommercial,accountingandtaxlawEnglish–Chinese商业、会计及税务专业术语英文–中文©2006KPMGHuazhen,theChinamemberfirmofKPMGInternational,aSwisscooperative.Allrightsreserved.Chinahasbecomeamajorglobalmarketformanymultinationalcompanies.TofacilitatetheintegrationofoperationsinChinawithoverseasheadoffices,especiallyinrespectofthecommunicationoffinancialinformation,KPMGinChinahaspreparedthisbilingualEnglish_Chineseglossaryofaccountingtermsasapracticaltoolfortheaccountingprofessionaltouseintheirdailywork.Thisglossaryisdividedintothefollowingsections:•Technicaltermsofcommercial,accountingandtaxlawinEnglishandChinese•AccountingtermsusedinthebalancesheetandprofitandlossaccountunderChineseAccountingRegulationsforBusinessEnterprises•AccountingtermsusedinthebalancesheetandprofitandlossaccountunderInternationalFinancialReportingStandardsHanyuPinyin,aRomanisationofChinesecharacters,isalsoprovided,tohelpoverseasreaderspronounceMandarinChinese.ItshouldbenotedthatwhilePinyinisaveryusefultool,pronunciationmayinsomecasesbecounter-intuitiveforEnglishspeakers.Inaddition,forsakeofclarity,informationregardingtoneshasbeenomitted.Tobeconfidentofcorrectpronunciation,aguidetospokenChinese—farbeyondthescopeofthisdocument—isrecommended.Wehopethatyouwillfindthispublicationusefulthenexttimeyouprepare,readoranalyseasetofmultilingualfinancialstatements.Preface©2006KPMGHuazhen,theChinamemberfirmofKPMGInternational,aSwisscooperative.Allrightsreserved.KPMGInternationalisthecoordinatingentityforaglobalnetworkofprofessionalservicesfirms,providingaudit,tax,andadvisoryservices,withanindustryfocus.TheaimofKPMGInternationalmemberfirmsistoturnknowledgeintovalueforthebenefitoftheirclients,people,andthecapitalmarkets.Withnearly94,000peopleworldwide,memberfirmsprovideaudit,tax,andadvisoryservicesfrom717citiesin148countries.Thelastfewyearshaveseenrapidchange,withanintensefocusonauditorindependence,anewrigourincorporateaccounting,andarenewedcommitmenttobusinessintegrityandaccountability.KPMGisattheforefrontofthesechanges,takinganactiveroleinreshapingourprofessiontohelpensureavibrantfutureandrestorepublicconfidenceintheworld’sfinancialmarkets.KPMGiscommittedtothreekeyimperatives:quality,insight,andintegrity.Itiswhatdrivesourfirms’professionalstoprovideaudit,tax,andadvisoryservicesthatreflectglobalconsistencyandunwaveringintegrity.Thisdedicationtoexcellenceenablesustoleadbyexample—takingaproactiveapproachtofindingfactsandturningknowledgeintovalueforthebenefitofourfirms’clients.Andwecelebratethededicationofourpeople,whoarethedrivingforcebehindthequalityofourservicesandintegrityofourpractices.ForinformationaboutKPMGservicesinChina,pleaserefertopage30.PleasecontactyourlocalKPMGmemberfirmifyourequirefurtherinformation.KPMG©2006KPMGHuazhen,theChinamemberfirmofKPMGInternational,aSwisscooperative.Allrightsreserved.目录商业、会计及税务专业术语中国企业会计准则资产负债表与损益表国际财务报告准则资产负债表与损益表我们在中国提供的服务page/页/ye5212530ContentsTechnicaltermsofcommercial,accountingandtaxlawChineseAccountingRegulationsforBusinessEnterprises__balancesheetandprofitandlossaccountInternationalFinancialReportingStandards__balancesheetandprofitandlossaccountOurservicesinChinaMuluShangye,kuaijijishuiwuzhuanyeshuyuZhongguoqiyekuaijizhunzeZichanfuzhaibiaoyusunyibiaoGuojicaiwubaogaozhunzeZichanfuzhaibiaoyusunyibiaoWomenzaizhongguotigongdefuwu©2006KPMGHuazhen,theChinamemberfirmofKPMGInternational,aSwisscooperative.Allrightsreserved.Technicaltermsofcommercial,accountingandtaxlaw商业、会计及税务专业术语Shangye,kuaijijishuiwuzhuanyeshuyuSection1Technicaltermsofcommercial,accountingandtaxlaw5商业、会计及税务专业术语©2006KPMGHuazhen,theChinamemberfirmofKPMGInternational,aSwisscooperative.Allrightsreserved.English中文PinyinTechnicaltermsofcommercial,accountingandtaxlaw6商业、会计及税务专业术语©2006KPMGHuazhen,theChinamemberfirmofKPMGInternational,aSwisscooperative.Allrightsreserved.abroadaccidentinsuranceaccountingaccountingdepartmentaccountingprinciplesaccountingsystemaccounting,bookkeepingaccountsaccrualforpensionsaccrual,provisionaccruedtaxesaccumulateddeficitacquisitioncostaddition(tofixedassets)additionalchargesadvanceadvertisingexpensesadvice,debateadvisorycouncil,advisoryboardaffiliatedcompaniesagencyagencybusinessagencyfee/commissionfeeagreementall-inclusivepriceallocationallowancefordoubtfulaccounts,baddebtallowanceamortisation(ofintangibleassets)amount,sumanalysisancillaryexpensesannualfinancialstatementsannualreportappendixapplicationappreciationapproval,consentarticlesarticlesofassociationassessmentbasisassetsassumptionattachmentauditauditorauditoffinancialstatements外国意外事故保险会计会计部会计原则会计系统会计簿记会计科目退休准备金准备金、备抵预提税款累计亏损取得成本(固定资产)增加附加费用预支、预付广告费咨询、协商企业顾问委员会、理事会关联公司(企业)代办处、代理处托售、代销业务手续费,代办款,佣金协议统包价格配给、分配呆账/坏账备抵摊销(无形资产)数目、数额、款项分析杂项费用年度会计报表年报会计报表附件、附注申请增值、升值认可、同意章程公司章程评估基础资产估计、假设附件审计审计师会计报表审计waiguoyiwaishigubaoxiankuaijikuaijibukuaijiyuanzekuaijixitongkuaijibujikuaijikemutuixiuzhunbeijinzhunbeijin,beidiyutishuikuanleijikuisunqudechengben(gudingzichan)zengjiafujiafeiyongyuzhi,yufuguanggaofeizixun,xieshangqiyeguwenweiyuanhui,lishihuiguanliangongsi(qiye)daibanchu,dailichut