Deductible items of land appreciation tax
关于旧物捐赠的英语作文
关于旧物捐赠的英语作文英文回答：Donating used items is a practice that entails giving away belongings that are no longer needed or desired to organizations or individuals in need. This act of generosity not only benefits those who receive the donated goods but also has a positive impact on the community and the environment.Environmental Sustainability:Disposing of old items through landfills contributes to environmental degradation. However, donating these items extends their lifespan, reducing waste and conserving natural resources. It prevents items from ending up in landfills, where they can decompose and release harmful gases into the atmosphere.Community Development:Donated items can fulfill critical needs within the community. They provide clothing, furniture, and other essentials to low-income families, the homeless, and disaster victims. By supporting organizations that distribute these items, donors contribute to social welfare and community resilience.Personal Fulfillment:Donating used items can bring a sense of personal satisfaction. It allows individuals to declutter their homes, make space for new belongings, and support those in need. The act of giving can evoke positive emotions, enhance self-esteem, and foster a sense of purpose.Tax Benefits:In some countries, donations made to registered charities are tax-deductible. Itemized deductions can reduce an individual's tax liability, making it financially beneficial to contribute to worthy causes.How to Donate Used Items:There are several ways to donate used items. Here are a few options:Local charities: Many organizations, such as Goodwill, Salvation Army, and Habitat for Humanity, accept donations of clothing, furniture, appliances, and other household items.Thrift stores: Thrift stores sell donated items to generate revenue for their organizations. They usually accept a wide range of items, including clothing, books, and home décor.Online platforms: Websites such as eBay and Craigslist allow individuals to sell or donate used items directly to other users.What Items to Donate:When selecting items to donate, it is important to consider the following guidelines:Clean and functional: Items should be in good condition and ready to use.Acceptable categories: Different organizations have specific guidelines on what items they accept. It is always best to contact the organization directly before donating.Non-perishable items: Food items should not be donated unless they are unopened and non-perishable.中文回答：旧物捐赠。
英汉国际会计准则词汇表 trados必备 翻译好帮手~~~~~~
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other payablestrade and other receivablestrade discounttrade discount and rebatetrade investmenttrade liabilitiestrademarktransaction costs (financial instruments) transanction in foreign currencytransfertransfer pricetransitional liability ( defined benefit plans) transitional provisiontreasury sharestrue and fair viewtrust activitiestrust fundtrusteesultimate redemption valueunderlyingunderlying financial instrumentunderlying primary financial instrument understandabilityunearned finance incomeunguaranteed residual valueunit of production methoduniting of interestsunquotesunrealized gainunrealized lossunrealized profitunused tax creditunusual itemupstream activitesupstream productupstream transactionsuseful lifevacation payvalid expectationvaluationvariable production overheadsventurervested employee benefitsvoting rightwarrantwarrantywarranty costswarranty provisionsweighted average cost formulasweighted average cost methodwelfare planwholly-owned subsidiarywithholding taxwork in progresswork performed by the enterprises and capitalised working capitalwrite backwrite downwrite offwrite-down investories on an item by item basis writeryield企业集团加速股利会计假设会计估计会计处理，会计核算会计收益会计期间会计政策会计利润会计处理应计权责发生制，应计制应计雇员费用应计负债累计摊销额累计汇兑差额累计损益累计带薪缺勤被购方购买方购买，收买，购并购买费用活跃市场实际汇率精算假设精算损益承诺福利的精算现值承诺退休福利的精算现值精算报告精算技术精算估价精算师追加的，额外的额外对价行政费用预收款，预付款加总，汇总，总计加总价值分配，分摊备抵，折让允许选用的处理方法摊销摊销方法摊销期摊余成本金额可收回金额，可补偿金额辅助费用年度报告，年报预期未来交易反稀释分配，分拨正常交易，公平交易要价评价，评估资产产权转让联营企业归属于批准报出可供出售的平均账面金额平均汇率收益与成本的平衡资产负债表负债法银行透支基本每股收益期初基准处理方法受益方最佳估计投标保函出价票据约束性销售协议董事会奖金，红利红股奖金计划借款协议借款费用自下而上测试分支机构经纪人佣金，经纪人业务企业合并购买式企业合并业务分部回购采购分部看涨期权，买入期权可赎回的可赎回债券（利率）上限资本资本法资本资产定价模型资本承诺资本投入资本利得资本保全资本交易资本化资本化发行资本化比率结转后期未利用的税款抵扣结转后期未利用的可抵扣（应税利润额的）亏损结转后期账面金额可抵扣（应税利润额的）亏损抵前现金收付实现制现金等价物现金流量现金流量风险现金流量表现金产出单元银行存款现金流入库存现金现金流出存单会计政策变更财务状况变动借记，计入首席执行官，行政总裁，总经理资产类别归类，分类清算所期末汇率可回收性收账费用并股合并合并实体合并经营成果合并和分立的建造合同参与合并的企业佣金承诺承诺费，承约费商品合同商品期货合同以商品为基础的合同普通股可比性不加控制的可比价格法比较期间带薪缺勤补偿，报酬复合金融工具计算机软件信用风险集中对价一致性合并资产负债表合并财务报表合并集团合并收益表合并并股合并程序固定回报率建造合同施工间接费用推定义务易耗品或有事项或有资产或有承诺或有利得或有负债或有损失或有租金或有可发行股合同，合约承包商合同义务合同条款合同权利注资，出资出资，提存金控制惯例转换期权转换权转换可转换可转换债券版权总部资产区间成本成本法购买成本，收买成本，购并成本处置成本销售成本存货成本人工成本采购成本销售成本销售成本法成本回收法成本节省成本加成合同成本加成法购买成本材料成本注册费用完工尚未发生的成本对应方贷记，贷项信用便利信用风险赊销期限债权人信用可靠度累积优先股股利累积优先股货币风险货币互换货币折算差额当期和预期获利能力流动资产现行成本现行成本法现行成本财务报表现行利率短期投资流动负债当期当期工资法当期服务成本当期税金缩减顾客信赖，顾客忠诚购买日，收买日，购并日出资日报告日评估日日常活动交易性证券债务拖欠债务性工具债务性证券债务-权益比率下跌可抵扣暂时性差异违约递延法递延酬劳递延酬劳安排递延汇兑损益递延收益递延付款递延付款条件递延收入递延所得税资产递延所得税负债递延所得税设定受益计划设定提存计划可比程度交付，交割，交货；送达活期存款明确承诺提取存款应折旧金额应折旧资产折旧折旧方法折旧率终止确认（某一金融工具）终止确认（某一金融工具）衍生金融工具衍生工具开发费用开发支出开发阶段稀释每股收益稀释稀释选择权稀释性潜在普通股余额递减折旧法直接影响直接增量费用直接投资直接人工直接发直接关系可直接归属的支出解脱，解除披露披露已终止经营终止经营折价，折扣，贴水折现率处置处置收入子公司的处置处置亏本销售分派，分配销售费用，分销费用股利收益应收股利股利率股利股利政策跟单信贷下游交易，下销交易收益每股收益，每股盈利获利能力经济利益经济寿命经济业绩生效日期实际利率法实际收益率消除嵌入衍生工具雇员福利雇员福利费用期末实体权益权益资本权益计酬福利权益计酬计划权益性金融工具权益性工具股份发行权益法权益性证券估计价值评价，估价资产负债表日后事项汇率外汇管制汇兑差额汇兑损失资产交换执行待执行合同行使日行使价格现有用途，现行用途预期增长率预期价值，预期价值法结转后期的支出费用经验调整失效，满期，终止满期日，终止日说明性注释勘探风险敞口除权展期外部客户消除消除债务采掘非常项目资产负债表表内收益表表内公允表述，公允列报公允价值真实反映费，手续费伙伴子公司先进先出法筹资费用筹资成本融资收益融资租赁为交易而持有的金融资产或负债金融资产财务预算财务担保金融机构金融工具财务权益金融负债财务或财政援助财务业绩财务政策财务状况财务审阅，财务审核财务权利财务报表财务结构财务支持财务年度财务年度年初至今基础筹资活动筹资安排筹资手段产成品确定承诺确定购买合同确定销售合同财政政策固定造价合同固定制造费用固定赎回价值浮动利率，浮动汇率（利率）下限强制性交易国外业务外币外币借款外币套期外币交易国外实体汇兑损益国外经营预计寿命饶让贷款远期合同框架特许权费受让人（接受特许权人）特许权费特许人（授出特许权人）精算估价周期全额支付重大差错注资政策注资风险代客持有资金追加费用未来经济利益期货合同利得一般行政费用（财务报表中）一般披露要求一般物价水平一般购买力法通用财务报表一般工资水平地区分部持续经营商誉政府援助政府补助政府采购与资产相关的政府补助与收益相关的政府补助账面总金额融资租赁投资总额销售毛利毛利指南标题总部的费用套期会计套期有效性被套期项目套期套期工具为交易而持有持有至到期的投资租购合同历史成本历史成本制度损坏责任转移协议控股公司主合同恶性通货膨胀恶性通货膨胀经济可辨认性可辨认资产资产和负债的认定认定，辨认不重要减值减值损失资产减值推算成本，假计成本估算利率奖励租赁起始日发生率收益收益法来自联营企业的收益收益表收益表负债法所得税所得税资产所得税法所得税负债产生收益的资产（承租人）增量借款利率增量股份豁免条款间接法单个资产，个别资产单个负债，个别负债初始账面价值（终止经营的）初始披露事项初始计量初始确认保险合同保险费承保人无形资产（雇员福利计划的）利息成本合营企业中的权益利息收益附息或不附息的负债与准备利率上限利率上下限组合利率下限租约中的内含利率利率风险利率互换本金剥离中期财务报告中期内部管理结构内部组织结构内部利润内部报告分部自创商誉国际会计准则国际会计准则委员会集团内部交易存货投资活动投资企业投资投资收益投资业绩投资性房地产投资性证券投资税款抵减合营中的投资者非自愿清算股票发行已发行股本项目共同控制共同拥有合营产品合营企业合营活动合营协议共同控制资产共同控制实体共同控制景扬管辖区域，管辖范围人工租赁租赁期法律顾问律师费用法律实体法定兼并法定义务法定执行权贷款人出借方回报承租人出租人信用证平均收益率杠杆租赁负债负债法许可证许可证费，执照费许可证受让人许可协议许可证让予人人寿保险企业后进先出法逐项报告格式单列项目清算流动性流动性风险。
21个核心词根全突破 每天记一个 养成好习惯
21个核心词根（英语单词不重具体意思，而重感情色彩）一般来说，单词的前缀决定感情色彩Famer-migrant农民工1.Clude（意：close 关闭）-clusion-clusiveExclude 拒绝，排斥<n>exclusion排除<adj>exclusive排外的，专用的（exclusive club精英俱乐部、私人会所）<n>exclusionism排外主义反义词<v>Include包括，包含——<n>inclusion——inclusive包容的——inclusiveness<n>包容性Conclude<v>下结论——conclusion<n>——conclusive结论性的<v>Preclude（提前把门关上）防止，杜绝注：pre-pro-pri-都表示提前Preclusion排除，阻止Preclusive除外的，妨碍的2.Dis（有away的意思，并不是“向下”）Disclose<vt>揭露、泄露、透露Enclose<vt>围住、包住；附入，把……装入信封Envelope信封Enclosure<n>1.（四周有篱笆、围墙的）围场 2.（邮件中的）附件（同attachment）Attach to附在……上attached school附属中学Attach importance to intellectuals重视人才，重视知识分子3.Progress=Pro（forward）+gress（go，走）进步Regress=re（back，往后）+ gress（go，走）退步Regression <n>退步Recession/depression退步，萧条Give sb. easy access to使某人很容易接触到……（acc= “to”，目标明确，加深程度）Progressive<adj>进步的，先进的，前进的Aggress=ag（to）+gress（工）进攻，侵略Aggression进攻，侵略Aggressive 1、侵略的，好斗的2、敢作敢为的，有进取心的（常考的意思）（注“ive”后缀往往会：表示在原词含义上更抽象一步的意义）4.Produce<v> 1.生产、制造（常考的意思） 2.显示，出示 3.上演，制作Produce农产品Product 1.产品，产物 2.积，乘积（一般来说，音节较短的单词重音在前面，随着词语变长，为保持整个读音的平衡，重音会往后挪，如catastrophe，名词，“灾难”，重音在前面，catastrophic，形容词，“灾难性的”重音在后）注意：at mosphere重音在前面By-product副产品Side-effect副作用Reproduce生殖；翻版；繁殖；复制，仿造Reproductive /fertile （既可指动物，也可把指人）多产的Fertility生育能力——反义词：infertility不孕不育Productive 1.生产（性）的，能产的，多产的，富饶的 2.富有成效的Productivity生产力，生产率Conduct（duce=lead引，引导）1.引导，带领 2.处理，管理 3.指挥（乐队） 4.传（热，电等） 5.（oneself）表现——短语：conduct oneselfConduct <n>举止，行为（常考的意思）（用behaviour、act、performance的地方就可以用conduct了，英语中其实更常用conduct表示：举止，行为）；管理（方式），实施（方式）Conductor<n>领队，指挥，列车长，售票员，导体Conductive有传导性的，起到引导作用的Conductivity传导性，传导率Semiconductor半导体5.Deduce<v>（from）演绎，推断例句：what do you deduce from this facts？你从事实中推导，推理出什么？区别deduct<vt>扣除（常考的意思），演绎Deduction<n>扣除Deductible可扣减的——deductible items可扣减项，可报销项（报税的清单上常出现）例句：don’t forget to deduct travel expenses.别忘了扣除旅行成本.（注意：关注英语词汇中，同一个动词，有两种不同名词形式且两个名词意义完全不同的现象）如下例，1. Induce 引诱，劝使；引起，导致；感应（用于消极的感情色彩）Induction<n>感应，感应现象Inducement<n>诱因（常考的意思）2.pronounce发音Pronounciation<n>发音Pronouncement<n>宣布，宣告Reduce 1.减少，缩小 2.使降级，使沦落 3.迫使 4.还原Reduction 1.减少，缩小 2.下降，降低 3.还原6.disturb打扰（turb=搅动，stir swirl也包含“搅”的意思）“irr、ir、imm、im等”有表示否定的意义，但是也并不适用于所有单词如reasonable合理的，否定意义：就是unreasonable，不合理的对比Rational合理的，否定意义：就是irrational，不合理的Perturb烦扰（程度比disturb更深）（联系perfect，per带有“穿透，彻底”的意思）例句：when you are singing over there，I just want to put my fingers into my eyes to my brain and swirl it around. （当你唱歌时，我只想把指头伸进眼睛，穿过脑袋地搅）你唱歌太难听，我很抓狂。
财务会计中英文
报告日（与质量控制相关）Date of report (in relation to quality control)财务报表批准日Date of the approval of the financial statements审计报告日Date of the auditor’s report财务报表日Date of the financial statements设计、执行和维护适当的控制Design, implement and maintain adequate controls (over)检查风险Detection risk可能导致对被审计单位持续经营能力产生重大疑虑的事项或情况Events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern不符事项Exception存在Existence有经验的注册会计师Experienced auditor专长Expertise信赖程度Extent of reliance函证External confirmation事实错报、判断错报和推断错报Factual misstatements, judgemental misstatements and projected misstatements财务报表Financial statements舞弊Fraud舞弊风险因素Fraud risk factors虚假财务报告Fraudulent financial reporting对财务报表使用者理解财务报表至关重要F undamental to users’ understanding of the financial statements治理Governance集团Group集团项目合伙人Group engagement partner集团层面控制Group-wide controls历史财务信息Historical financial information识别、评估和应对重大错报风险Identify, assess and respond to risk of material misstatement无法获取充分、适当的审计证据Inability to obtain sufficient appropriate audit evidence后任注册会计师Incoming auditor不一致Inconsistency独立性Independence与财务报告相关的信息系统Information system relevant to financial reporting 审计的固有限制Inherent limitation of audit固有风险Inherent risk首次审计业务Initial audit engagement生成、记录、处理和报告交易Initiate, record, process and report transactions 询问Inquiry检查Inspection中期财务信息或报表Interim financial information or statements内部审计师Internal auditors内部控制Internal control内部控制缺陷Internal control deficiency国际财务报告准则International Financial Reporting Standards调查Investigate财务报表报出日Issuance date of the financial statements信息技术应用控制IT application controls信息技术环境IT environment会计分录和其他调整Journal entries and other adjustments会计分录Journal entry/entries严重程度Level of significance上市公司实体Listed entity管理层Management管理层偏向Management bias管理层凌驾于控制之上Management override of controls管理当局声明书Management representation letter管理层对其自身责任的认可与理解Management’s acknowledgement and understanding of its responsibilities管理层的专家Management’s expert重大类别的交易、账户余额和披露Material classes of transactions, account balances and disclosure重大不确定性Material uncertainty财务报表整体的重要性Materiality for the financial statements as a whole侵占资产Misappropriation of assets错报Misstatement对事实的错报Misstatement of fact非标准审计报告Modified audit report非无保留意见Modified opinion监控Monitoring对控制的监督Monitoring of controls审计程序的性质、时间安排和范围Nature, timing and extent of audit procedures 消极式函证Negative confirmation网络事务所Network firm违反法律法规Non-compliance未回函Non-response非抽样风险Non-sampling risk观察Observation发生Occurrence期初余额Opening balances内部控制的运行有效性Operating effectiveness of internal control其他信息Other information其他事项段Other matter paragraph会计估计的结果Outcome of an accounting estimate超出正常经营过程Outside the normal course of business总体审计方案Overall audit approach总体审计策略Overall audit strategy总体结论Overall conclusion总体应对措施Overall responses合伙人Partner实际执行的重要性Performance materiality人员Personnel广泛性Pervasive计划活动Planning activities总体Population/Overall积极式函证Positive confirmation执业人员Practitioner前任注册会计师Predecessor auditor初步业务活动Preliminary engagement activities与管理层和治理层（如适用）责任相关的执行审计工作的前提Premise, relating to the responsibilities of management and, where appropriate, those charged with governance, on which an audit is conducted编制和列报财务报表Prepare and present the financial statements列报与披露Presentation and disclosure收入确认存在舞弊风险的假定Presumed fraud risks in revenue recognition防止或发现并纠正重大错报Prevent or detect and correct material misstatement专业胜任能力Professional competence职业判断Professional judgment职业怀疑态度Professional skepticism业务执行Provision of service/Delivery of service通常对决定财务报表中的重大金额和披露有直接影响的法律法规的规定Provisions of laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements具有适当资格的外部人员Qualified external person保留意见Qualified opinion量化财务影响Quantification of the financial impacts合理保证（针对审计业务和质量控制）Reasonable assurance (in the context of audit engagements, and in quality control)合理性测试Reasonableness test重新计算Re-calculation连续审计业务Recurring audit engagements将认定层次的审计风险降至可接受的低水平Reduce audit risk at the assertion level to an acceptably low level关联方Related parties具有支配性影响的关联方Related parties with dominant influence管理层以前未识别或未向注册会计师披露的关联方关系或关联方交易Related party relationships or transactions that management has not identified or disclosed to the auditor 按照等同于公平交易中通行的条款执行的关联方交易Related party transactions conducted on terms equivalent to those prevailing in an arm’s length transaction （审计证据的）相关性和可靠性Relevance and reliability (of audit evidence)相关职业道德要求Relevant ethical requirements剩余期间Remaining period重新执行Re-performance管理层施加的限制Restrictions imposed by management复核(与质量控制相关) Review (in relation to quality control)权利与义务Rights and obligations风险评估程序Risk assessment procedures重大错报风险Risk of material misstatement财务报表层次和认定层次的重大错报风险Risk of material misstatement at financial statement level and at assertion level样本量Sample size抽样Sampling抽样风险Sampling risk抽样单元Sampling unit选择和运用会计政策Selection and application of accounting policies选取测试项目Selection of items for testing重要组成部分Significant component值得关注的内部控制缺陷Significant deficiencies in internal control重大事项Significant matters特别风险Significant risk重大非常规交易Significant unusual transactions特定的审计程序Specified audit procedures员工Staff统计抽样Statistical sampling存货盘点Stocktake分层Stratification期后事项Subsequent events实质性分析程序Substantive analytical procedures实质性程序Substantive procedure（审计证据的）充分性Sufficiency (of audit evidence)补充信息Supplementary information测试Test控制测试Test of controls细节测试Test of details特定类别的交易、账户余额或披露的一个或多个重要性水平The materiality level or levels for particular classes of transactions, account balances or disclosures 治理层Those charged with governance错报的临界值Threshold for misstatements可容忍错报Tolerable misstatement可容忍偏差率Tolerable rate of deviation趋势分析法、比率分析法、合理性测试法和回归分析法Trend analysis, ratio analysis, reasonableness test, and regression analysis不确定性Uncertainty未更正错报Uncorrected misstatements标准审计报告Unmodified audit report无保留意见Unqualified opinion计价与分摊Valuation and allocation/amortization穿行测试Walk-through test解除业务约定Withdraw from the engagement书面声明Written representation职业道德可接受的水平Acceptable level广告Advertising过度推介Advocacy承担管理层职责Assume management responsibilities鉴证客户Assurance client鉴证业务Assurance engagement鉴证业务项目组Assurance team审计客户Audit client审计业务Audit engagement审计项目组Audit team近亲属Close family密切私人关系Close personal relationship保密Confidentiality利益冲突Conflicts of interest或有收费Contingent fee冷却期Cooling off period现任会计师Current accountant/auditor直接经济利益Direct financial interest董事或高级管理人员Director or senior officer/senior management应有的关注Due care消除或降低不利影响Eliminate or reduce threats项目合伙人Engagement partner项目质量控制复核Engagement quality control review项目组Engagement team外部专家External expert密切关系Familiarity经济利益Financial interests历史财务信息Historical financial information直系亲属/ 主要近亲属Immediate family独立性Independence从实质上和形式上保持独立性Independence of mind, Independence in appearance 间接经济利益Indirect financial interest诚信Integrity外在压力Intimidation/Pressure关键审计合伙人Key audit partner上市实体Listed entity长期存在业务关系Long association (with an audit client)严重虚假或误导性的陈述Materially false or misleading statement非鉴证服务Non-assurance services客观和公正性Objectivity专业服务Professional services拟接受的客户Prospective client公众利益实体Public interest entity关联实体Related entity审阅客户Review client审阅业务Review engagement审阅项目组Review team轮换Rotation防范措施Safeguards自身利益Self-interest自我评价Self-review重要且密切的商业关系Significant and close business relationship 特殊目的财务报表Special purpose financial statements鉴证业务的对象Subject matter of assurance engagement不利影响、威胁Threats税法兼营Also engaged in应计税款Accrued tax从价税Ad valorem tax加计扣除Additional deduction附加税Additional tax/Surcharge所得额调整Adjustment of income税后所得After-tax income准予扣除数Allowable deductions税收可抵免额Allowable tax credit从量定额Amount based on quantity增值额Amount of appreciation/Value added销售额Amount of sales抵免税额Amount of tax credit应纳税所得额Amount of taxable income扣除项目金额Amount of the deductions适用税额Applicable tax amount适用税率Applicable tax rates计税成本Assessable cost核定所得额Assessable income平均成本利润率Average cost-plus margin rate平均销售价格Average sales price营业税Business tax偶然所得Casual income所得项目Category of income组成计税价格Composite taxable price本纳税年度Current tax year所得税申报Declaration of income tax扣除项目Deductible items免税项目扣除Deduction of the tax exemption item契税Deed tax视同销售Deemed sales/sales equivalent免除纳税义务Discharge of tax obligation应税商品Dutiable goods纳税义务Duty of tax payment权益性投资收益Earning from equity investments雇员福利，职工福利Employee benefit企业所得税Enterprise income tax国外所得收入Foreign earned income一般纳税人General taxpayer特许权使用费所得Income from franchise royalty利息、股息、红利所得Income from interests, dividends and bonuses 劳务所得Income from labor service财产租赁所得Income from leasing of property生产经营所得Income from production and business operation转让财产所得Income from property transfer工资薪金所得Income from wages, salaries财产转让收入Income from property transfer所得税抵免Income tax credit申报缴纳所得税Income tax declaration应纳所得税Income tax payable接受捐赠所得Income from donation个人所得税Individual income tax增值税进项税额Input value added tax非正常损失Irregular loss滞纳金Late fee清算所得税Liquidation income tax最低应纳税所得额Minimum taxable income增值税起征点Minimum threshold of value-added Tax混合销售行为Mixed sales activities所得税前净所得Net income before income tax税后净利润Net profit after tax非货币资产Non-monetary asset不征税收入Non-taxable income不计入征税范围Not included in the scope of taxable activities 财产原值Original value of the property/ Cost of property当期销项税额Output tax for the period增值税销项税额Output value added tax滞纳税款/欠税Overdue tax应补缴税款Payment of tax in arrears累进税率Progressive tax rate比例税率Proportional tax rate公益性捐赠Public welfare donations房产税Real estate tax居民纳税人Resident taxpayer资源税Resource tax含税销售额Sales amount including tax所得税征收范围Scope of income tax/Subject to income tax 小规模纳税人Small-scale taxpayer源泉扣缴Source withholding纳税特别扣除项目Special deductible items特殊性税务处理Special tax treatment印花税Stamp tax应征税额Tax accrued税额Tax amounts税基/计税依据Tax base税种Tax category消费税税率Tax computation税收抵免Tax credit抵免限额Tax credit quota纳税期限Tax deadline税前可扣除项目Tax deductible items税收减免Tax deduction or exemption计税差异Tax differences到期应纳税款Tax due漏税/逃税Tax evasion免税Tax exemption纳税申报Tax filing本期税额Tax for the period/year已纳税额Tax paid应纳税额Tax payable纳税期限Tax payment deadline税率Tax rate减税Tax reduction退税Tax refund税收附加Tax surcharge起征点Tax threshold计税价格Tax value/Taxable price减免税额Tax amount deducted应税所得Taxable income应税项目Taxable item纳税期间Taxable period对股息征税Taxation of dividends免税收入Tax-exempt income免税税目Tax-exempt item免税利润Tax-exempt profit含税价格Tax-included price纳税人Taxpayer土地使用税Urban land-use tax增值税Value added tax(VAT)土地增值税Value-added tax on land/Land appreciation tax 增值税减免VAT exemption or reduction车船税Vehicle and vessel tax车辆购置税Vehicle purchase tax扣缴义务人Withholding agent代扣代缴税款Withholding and remitting tax预提所得税Withholding income tax零税率Zero tax rate财务成本管理应收账款周转次数Accounts receivable turnover应收账款周转天数Accounts receivable turnover days取得成本Acquisition cost实际增长率Actual growth rate实际利率Actual interest rate配股后每股价格After-allotment price per share配股权价值Allotment option value配股价格Allotment price预付年金（即付年金、期初年金）Annuity due会计报酬率法Accounting rate of return(ARR)平均交货时间Average delivery time贝塔（β）系数Beta coefficient债券评级Bond rating债券估价Bond valuation每股净资产Book value per share(BPS)盈亏临界点Break-even point保险储备（安全存量）Buffer inventory资本支出Capital expenditure持有成本Carrying cost现金预算Cash budget现金股利Cash dividend现金流量利息保障倍数Cash flow interest coverage ratio 经营活动现金流量Cash flows from operational activities 混合租赁Combination lease佣金Commission普通股Common stock补偿性余额Compensating balance复利Compound interest全面预算Comprehensive budget企业价值评估Corporate valuation成本性态Cost behavior成本中心Cost centre成本的归集和分配Cost collection and allocation资本成本Cost of capital税后债务成本Cost of debt after tax成本差异Cost variance平息债券Coupon bond债券票面利率Coupon interest rate流动资产周转次数Current assets turnover流动资产周转天数Current assets turnover days流动比率Current ratio本期收入乘数Current sales multiplier债务市场Debt market/Bond market资产负债率Debt-to-asset ratio产权比率Debt-to-equity ratio股利宣告日Declaration date财务杠杆系数Degree of financial leverage(DFL)直接租赁Direct leasing折现率Discount rate纯贴现债券（零息债券）Discounted bond (Zero coupon bond)股利支付率Dividend payout ratio经营杠杆系数Degree of operating leverage(DOL)股价下行乘数Downstream price multiplier总杠杆系数Degree of total leverage (DTL)息前税前利润Earnings before interests and taxes(EBIT)经济订货量Economic order quantity(EOQ)每股盈余稀释EPS dilution每股盈余无差别点法EPS indifferent point method(EBIT-EPS break even analysis)每股盈余最大化EPS maximization每股盈余Earnings per share(EPS)权益乘数Equity multiplier股权价值Equity value经济增加值Economic value added(EVA)除息日Ex-dividend date执行价格Exercise price/Strike price外部融资销售增长比External financing needed to sales growth ratio 融资租赁Financial lease/Capital lease财务估价Financial valuation完工产品Finished goods固定预算Fixed budget弹性预算Flexible budget浮动利率Floating interest rate浮动优惠利率Floating prime interest rate债务现金流量Free cash flows of creditors股权现金流量Free cash flows of equity实体现金流量Free cash flows of firm复利终值系数FV interest factor预付年金终值系数FV interest factor of annuity due终值Future value(FV)管理费用General and administrative expense持续经营价值Going concern value毛租赁Gross lease营业现金毛流量Gross operating cash flows套期保值原理Hedging principle间接成本Indirect cost通货膨胀率Inflation rate利息保障倍数Interest coverage ratio税后利息率Interest rate after tax内含增长率Internal growth rate内部转移价格Internal transfer price内在市销率Intrinsic sales multiplier内在价值Intrinsic value存货周转次数Inventory turnover存货周转天数Inventory turnover days投资中心Investment center内含报酬率法Internal rate of return(IRR) 非相关成本Irrelevant cost发行价格Issuance price租赁期Lease term租赁资产Leasehold property承租人Lessee出租人Lessor杠杆贡献率Leverage contributing ratio杠杆租赁Leverage lease清算价值Liquidation value短期偿债能力比率Liquidity ratios长期债券Long-term bond制造费用预算Manufacturing overhead budget边际贡献率Marginal contribution ratio市场组合Market portfolio市场价格Market price市价稀释Market price dilution市场风险溢价Market risk premium债券到期日Maturity date市场增加值Market value added(MAV)最大最小法Maximin method企业价值最大化Maximization of firm’s value股东财富最大化Maximization of shareholders’ wealth混合成本Mixed cost互斥项目Mutually exclusive projects/events流通债券Negotiable bond净财务杠杆Net financial leverage净租赁Net lease营业现金净流量Net operating cash flows销售净利率Net profit margin净现值法NPV method净现值Net present value(NPV)经营租赁Operating lease经营杠杆Operating leverage机会成本Opportunity cost期权价值Option value订货提前期Order lead time订货成本Ordering cost普通年金（后付年金）Ordinary annuity债券面值Par value/Face value回收期法Payback period method股利支付日Payment date经营资产销售百分比Percentage of operating assets to sales经营负债销售百分比Percentage of operating liabilities to sales 销售百分比法Percentage-of-sales method期间成本Period cost定期预算Periodic budget永久债券Perpetual bond永续年金Perpetuity优先股Preferred stock现值指数Present value index产品成本预算Product cost budget生产预算Production budget生产成本Production cost制造费用Production overhead利润中心Profit center利润最大化Profit maximization项目特有风险Project-specific risk公开增发Public offering复利现值系数PV interest factor预付年金现值系数PV interest factor of annuity due现值Present value(PV)速动比率Quick ratio股权登记日Record date共同年限法Replacement chain (common life) approach 必要报酬率Required rate of return剩余股利政策Residual dividend policy剩余权益收益Residual equity income剩余净金融支出Residual net financial expenditure剩余经营收益Residual operating income责任中心Responsibility center利润留存率Retention ratio权益净利率Return on equity投资报酬率Return on investment收入中心Revenue center无风险利率Risk-free interest rate无风险报酬率Risk-free rate of return安全边际率Safety margin ratio销售预算Sales budget销售费用Sales expense销售预测Sales forecast销售增长率Sales growth rate代销Sales on commission销售数量Sales volume股东权益增长率Shareholders’ equity g rowth ratio短缺成本Shortage cost证券市场线Security market line(SML)标准成本Standard cost股票股利Stock dividend股价最大化Stock price maximization股票回购Stock repurchase股票分割Stock split储存成本Storage cost沉没成本Sunk cost可持续增长率Sustainable growth rate系统风险（市场风险、不可分散风险）Systematic risk (Market risk/Non-diversifiable risk)目标资本结构Target capital structure时间溢价Time premium货币的时间价值Time value of money固定成本总额Total fixed cost标的资产Underlying assets包销Underwrite单位销售价格Unit sales price单位变动成本Unit variable costs股价上行乘数Upstream price multiplier变动成本率Variable cost ratio加权平均资本成本Weighted average cost of capital(WACC)营运资本投资Working capital investment在产品Work-in-progress到期收益率法Yield-to-maturity method(YTM method)公司战略与风险管理低增长—强竞争地位的“现金牛”业务“Cash cow” position : slow growth - high competitiveness低增长—弱竞争地位的“瘦狗”业务“Dog” position : slow growth - low competitiveness 高增长—低竞争地位的“问题”业务“Question mark” position : high growth - low competitiveness高增长—强竞争地位的“明星”业务“Star” position : high growth - high competitiveness放弃战略Abandon strategy竞争环境分析Analysis of competitive environment竞争对手分析Analysis of competitors企业能力分析Analysis of corporate competencies and capabilities企业资源分析Analysis of corporate resources宏观环境分析Analysis of macro-environment市场需求分析Analysis of market demand分析型战略Analytical strategy审计委员会Audit committee平衡计分卡Balanced scorecard基准分析Benchmarking analysis蓝海战略Blue Ocean strategy波士顿矩阵Boston matrix业务单位战略（竞争战略）Business (Competitive) strategy经营目标Business objectives运营风险Business risk业务单元Business unit事业部制组织结构Business unit organization structure战略变革Change management in strategy内部信息传递Communication of internal information全面风险管理Comprehensive risk management收缩战略Contraction strategy控制活动Control activities控制环境Control environment公司治理Corporate governance总体战略Corporate strategy成本领先战略Cost leadership strategy惩治成本Cost of punishment损失成本Cost of total loss风险管理成本与效益Costs and benefits of risk management信用风险Credit risk文化与绩效Culture and performance客户细分或市场细分事业部制结构Customer segmentation/Market segmentation business structure消费动机Customer’s motivation负债和杠杆作用Debt and gearing扁平型结构Decentralized structure决策支持系统Decision support system防御型战略Defensive strategy制定风险管理策略Development of risk management strategy 发展战略Development strategy钻石模型Diamond model差异化战略Differentiation strategy直接投资Direct investment多元化并购Diversified merger and acquisition多种经营战略Diversified strategy垄断优势理论Dominance advantage theory每股盈余或市净率Earnings per share or price to book ratio 效率Efficiency生产要素Elements in production内部控制的要素Elements of internal control创业型组织结构Entrepreneurial organization structure自然环境风险Environment risk股权投资Equity investment评估成本Evaluation cost事项识别Event identification处置成本Execution cost实地查验Field inspection财务风险与经营风险的搭配Financial risk and business risk 内部控制的五大要素Five elements in internal control产业五种竞争力Five forces in the competitive approach集中化战略Focus strategy紧缩与集中战略Focused strategy职能制组织结构Functional organization structure职能战略Functional strategy资金活动Fund-related activities全球化战略Globalization strategy毛利率与净利润率Gross profit margin and net profit margin增长型战略Growth strategy开拓型战略Growth strategy担保业务Guarantee businessH型结构(控股企业／控股集团组织结构) H type organization structure (Holding company/Group organization structure)高经营风险与高财务风险搭配High business risk, high financial risk高经营风险与低财务风险搭配High business risk, low financial risk高长型结构High growth structure横向并购Horizontal merger and acquisition增量预算Incremental budgeting产品生命周期Industry life cycle产业风险Industry risk信息与沟通Information and communication一体化战略Integrated strategy后向一体化战略Integrated strategy - Backward前向一体化战略Integrated strategy - Forward横向一体化战略Integrated strategy - Horizontal纵向一体化战略Integrated strategy - Vertical产业内现有企业的竞争Intensity of industry rivalry密集型战略Intensive strategy内部控制Internal control多国本土化战略International subsidiaries strategy国际战略Internationalization strategy资源的不可替代性Irreplaceable resources合资经营Joint investment business准时生产系统Just-in-time system(JIT)杠杆收购Leveraged buy-out法律风险Litigation risk长期目标Long-term objective维持成本Maintenance cost管理信息系统Management information system市场开发——现有产品和新市场Market development - existing product and new market市场渗透——现有产品和现有市场Market penetration - existing product and existing market重要缺陷Material deficiency矩阵制组织结构Matrix organization structure风险度量Measurement of risk公司战略的现代概念Modern concept of corporate strategy监督Monitoring风险管理的监督与改进Monitoring and improvement of risk managementM型企业组织结构(多部门结构) Multi-divisional organization structure非杠杆收购Non leveraged buy-out内部控制的目标Objectives of internal control风险管理的目标Objectives of risk management现场检查On-site inspection运行缺陷Operating deficiency操作风险Operational risk期权合约Options contracts组织管理能力Organization management ability组织资源Organization resources组织架构Organization structure业务外包Outsourcing信息系统外包Out-sourcing of information system人员导向性People-driven绩效评估Performance evaluation资源的持久性Persistence of the resources ownedPEST分析PEST analysis政治风险Political risk供应者、购买者讨价还价的能力Power of buyers or suppliers预防成本Prevention cost基本活动（又称主体活动）Primary activities内部控制的原则Principles of internal control风险管理基本流程Process of risk management采购业务Procurement activities产品开发——新产品和现有市场Product development - new product and existing market产品／品牌事业部制结构Product/Brand business structure生产流程计划Production process planning生产运营Production and operation生产管理能力Production management ability产能计划Production plan盈利能力和回报率指标Profitability and rate of return measurement质量管理Quality management反应型战略Reactive strategy相关多元化Related diversification研究与开发Research and development研发能力Research and development ability已动用资本报酬率（投资回报率或净资产回报率）Return of capitalemployed(ROCE)/Return of investment(ROI)/Return of net assets(RONA) 转向战略Reverse strategy激励和奖励机制Reward and incentive system风险承担Risk acceptance风险偏好Risk appetite风险评估Risk assessment风险规避Risk avoidance风险补偿Risk compensation风险控制Risk control风险转换Risk conversion风险转移Risk transfer角色导向型Role-driven证券投资Securities investment重大缺陷Significant deficiency稳定战略Stable strategy利益相关者stakeholders企业战略联盟Strategic alliances战略分析Strategic analysis外部环境分析Strategic analysis – External environment战略业务单位组织结构Strategic business unit organization structure(SBU）战略控制系统Strategic control system战略群组Strategic group战略目标Strategic objective国际化经营的战略类型Strategic options for international business业绩计量Strategic performance evaluation战略风险Strategic risk内部环境分析Strategy analysis - Internal environment发展战略Strategy development战略实施Strategy implementation战略管理过程Strategy management process战略选择Strategy selection继任计划Succession planning技术风险Technology risk潜在进入者的进入威胁Threat of new entrants 替代品的替代威胁Threat of substitutes跨国战略Transnational strategy非相关多元化Unrelated diversification战略失效Unsuccessful strategy价值链分析Value chain analysis纵向并购Vertical merger and acquisition零基预算Zero-based budgeting经济法承诺Acceptance收购人Acquirer要约收购Acquisition by offer上市公司收购Acquisition of a listed company 资产收购Acquisition of assets实际出资人Actual capital contributor实际控制Actual control实际控制人Actual controller临时报告Ad hoc report管理人Administrator入伙Admission to a partnership代理/受托人Agent协议转让Agree to transfer合同变更Alter of contract年度报告Annual report关联交易Associated transaction公司章程Association of articles破产财产Bankrupt property破产债权Bankruptcy creditor破产费用Bankruptcy expenses破产法Bankruptcy Law基准日Base date大宗交易Block trading董事会Board of directors监事会Board of supervisors民事行为能力Capacity for civil conducts 董事长Chairperson of the board民事权利能力Civil rights集体所有权Collective ownership公司分立Company demergers公司法Company Law股份有限公司Company limited公司合并Company mergers经营者集中Concentration of operators 一致行动Consistent act合同法Contract Law承揽人/承包人Contractor委托合同Contracts for commission承揽合同Contracts for work控股股东Controlling shareholders可转换公司债券Convertible bond协同行为Coordinated behavior公司债券Corporate bond信用评级Credit rating债权人委员会Creditors’ committee债权人会议Creditors’ meeting违约金Damages for breach of contract债务人财产Debtor’s property破产宣告Declaration of bankruptcy减资Decrease of capital故意Deliberate intention标的物Delivery of the object定金Deposits注销登记Deregistration董事Directors清偿Discharge持股权益披露Disclosure of shareholders’ interest 任意公积金Discretionary reserve fund合同的解除Dismissal of contract处分权Disposal right解散Dissolution新设分立Division by new establishment赠与Donation提存Drawing选举权Election rights发包人Employer股权收购Equities acquisition合同成立Establishment of a contract核准Examination and approval免责条款Exclusion clauses执行董事Executive directors除名Expel临时股东大会Extraordinary general meeting不可抗力Force majeure欺诈Fraud无偿划拨Free allotment股东大会General meeting of shareholders普通合伙人General partners普通合伙企业General partnership enterprises政府债券Government bond重大过失Gross fault保证人Guarantor担保Guaranty担保合同Guaranty contracts保证期间Guaranty period不动产Immovable property/Real estate独立董事Independent directors间接收购Indirect takeover首次公开发行Initial public offering(IPO)内幕交易Insider trading资不抵债Insolvency胁迫Intimidation无效行为Invalid activities出资义务Investment obligation非公开发行Issuance in a non-public manner连带责任保证Joint and several liability guarantee 共同共有Joint co-ownership正当理由Justified reasons土地承包经营权Land contractual operating rights 租赁物Leased property法人财产权Legal person property rights法定代理人Legal representatives违约责任Liability for breach of contract诉讼时效Limitation of action有限责任公司Limited liability company有限合伙人Limited partner有限合伙企业Limited partnership enterprise 限定交易Limited trading清算组Liquidation committee清算义务人Liquidation obligor上市公司Listed company管理层收购Management buyout强制要约Mandatory offer操纵市场行为Market rigging市场份额Market share重大资产重组Material assets reorganization 吸收合并Merger by absorption新设合并Merger by consolidation少数股东权益Minority shareholder rights垄断行为Monopolistic practices垄断Monopoly抵押权Mortgage动产Movable property名义股东Nominee shareholder非货币财产出资Non-monetary contribution 不可替代物Non-substitute善意取得Obtain in good faith要约Offer抵销Offset经营者Operators所有权Ownership有偿出让Paid transfer履行Perform重整期间Period of reorganization定期报告Periodic report配股Placing质权Pledge rights优先清偿Preferential repayment委托人Principal私人所有权Private ownership破产和解程序Procedure of settlement for bankruptcy加工Processing利润分配Profit distribution发起人Promoter发起设立Promotion招股说明书Prospectus公积金Provident fund物权法Real Rights Law注册资本Registered capital重整Reorganization收购报告书Report of acquisition要约收购报告书Reports of acquisition by offer股东会决议Resolution of shareholders’ meeting可撤销合同Revocable contract知情权Right to know提议权Right to propose破产撤销权Right to rescind bankruptcy优先受偿权Right to seek preferential payments of compensation 证券法Securities Law。
The appreciation of to Helen
The appreciation of To Helen1.AbstractThis is a paper of appreciation of the lyrics named To Helen, which is written by Edgar Allan Poe. In this essay, there is the general introduction of the poet, who is still famous in modern day. Then the essay analyzes his poem from the figure of speech. There is a lot of beautiful rhetoric to describe a beautiful woman in his soul.2.Key word: To Helen, Edgar Allan Poe, appreciation3.ContentEdgar Allan Poe was an American writer, poet, editor and literary critic, considered the American Romantic Movement. He is best known for his tales of mystery and the macabre. Poe was one of earliest American practitioners of the detective-fiction genre. He is future credited with contributing to the emerging genre of science fiction.When writing poem, especially the lyric poem, Poe always uses mystery to express some supernal feelings. He is good at using some mystery, untouched images that is far away from readers in time and place. The image can be some objectives or person, such as goddess, heaven, Zeus, Trojan War and so on, to show his unique thoughts and feelings. Also he is the masters of the figure of speech, for he always uses simile, metaphor, analogy, paronomasia, alliteration and so on to make his feelings describe freely and totally. To Helen falls into this type of poem. In the poem, the poet uses some archaic words and Greek story, together with a series of rhetoric to show his first love .To Helen is one of his most famous lyrics, which expresses his love to a beautiful woman. This poem was written when Poe was only 14 years old when he saw Mrs. Jane Stith Stanard who was the mother of a schoolmate of him. When he saw her he loved her deeply and suddenly. Then he wrote this poem. However he used Helen’s name to show his love. Helen is a goddess of Greek myths, who is the beautiful daughter of Zeus. Her beauty once caused the 10 years long war, called Trojan War. He used Helen’s name to show his love, for he thought the women was so beautiful just like Helen. And his love to Mrs. Jane Stith Stanard just was the same as thecommon people’s love to Helen. Poe described the poem as “lines written, in my passionate boyhood, to the first, purely ideal love of my soul.”The poem follows a basic iambic rhythm. The rhyme scheme flows as ABABB, ABABA, and ABBAB. It includes three stanzas, of these there are five lines separately. In every stanza, Poe describes the beauty of Helen, in fact is Mrs. Jane Stith Stanard, in the outside and inside. And in the first verse, the love that the poet describes to Helen is beyond the love between men and women. The love includes some other love, such as the love to hometown, the love to relatives, and the love to freedom and peace. In the following verse, Helen’s beauty the poet describes is beyond our imagination and beyond his words by using comparison to the beauty of some goodness. In the last verse, he calls that Helen is holy in beauty. So we can see that the description is more and more deeper than the previous one. In this poem, the poet uses a lot of the /i:/ /s/ sounds, then when we read, we feel the sound is very beautiful, and can feel poet’s deep love to Mrs. Jane Stith Stanard. It is like a lyric song, and we can enjoy it freely.Poet often shows his love by using many images, such as visual image, olfactory image and kinesthetic images and so on. In the first verse, “roam” and “bore” gives people a moving picture. In the second verse, the “hyacinth hair” and “brilliant window-niche” which is in the third verse, are visual imag e, and they give us an imagination of the beauty of Helen. From these images, we can have a general understanding of this poem. In the first verse, the beauty of Helen can be feel from distant, however the second verse it is a details description of her beauty. In the last verse it is a holy imagination of her beauty. More details of the poem are following.In the first verse, firstly, there is an allusion in this verse, Helen is coming from the Greek story, and the wonderer here is also the people in Trojan War. Secondly, there are many comparisons. The beauty of Helen and the beauty of Mrs. Jane Stith Stanard; the love to Helen from common people, especially Greek people, compared with the love to Mrs. Jane Stith Stanard from the poet; how the soldiers are tempered by war compared with how the back home people love their home and how they are excited when they are free from the war. So in this verse the order of the words should be likethis “Helen, thy beauty is to me like those Nicean barks of yore that bore the weary, way-worn wanderer to his own native shore gently over a perfumed sea.” Further more, there is much other rhetoric in details. We can see a “like” in the second line, and it is a simile here. In the third line, there is a “perfumed sea”, and sea can not feel something that is smelled perfumed, it can only smelled by human beings, so it is a transferred epithet. In the fourth line, there are the same /w/ sounds at the beginning of the word, “weary, way-worn wanderer”, and then it is alliteration. The repetition of this sound gives people a very powerful tired image that can show how the soldiers ware tempered by war. In the last line, there is a pun. The “native shore” can refer to the shore in the hometown; also it can refer to their mother land. At last, from the appreciation above, we can see that Helen, or say Mrs. Jane Stith Stanard, is beautiful not only in the outside but also in the inner world. Because her beauty can let people think of their hometown, natives and peace world. Her beauty is humanized.In the second verse, there is another transferred epithet in the first line, which is “desperated seas”. It is obviously that it is the feelings of human beings not the seas. In the following two lines, “thy” has been repeated again and aga in, it is a parallelism, and it is an emphasis on the beauty of Helen. So do the last two lines, “to the glory that was Greece, and the grandeur that war Rome”. In the second line, there is alliteration, “hyacinth hair”. In the third line, there is a metaphor that describes the beautiful hair of Mrs. Jane Stith Stanard just like the hair of Naiad, who is also goddess in Greek story governing the seas. In this line we can also find it is an allusion. “brought me home” is another pun in this poem, it can refe r to bring me to my hometown and also refer to let me know and understand. According to the talking above, we can know more clearer of Mrs. Jane Stith Stanard, and her beauty is very mystery and beyond the human and very untouched.In the last verse, we can also learn how beautiful Mrs. Jane Stith Stanard is. In the first line, the poet uses two archaic words “yon” and“lo”. By using these two words, the poet describes a very old and mystery image. In the second line, there are two internal rhymes “statue-l ike, stand” together with “see, thee”. Here is a “like”, so also it is a simile. In the third line, there is another archaic image “agate lamp” to refer tothe old and mystery situation. In the fourth line, “Psyche” is another allusion, Psyche refer to soul in the Greek. In classical legend, Psyche, the lover of Cupid, was a woman so beautiful that the goddess Venus was jealous of her. So we can see how beautiful Mrs. Jane Stith Stanard is. In this verse, the poet describes the beauty is holy and untouched.In all, we can see how the poet loves Mrs. Jane Stith Stanard, who is not only beautiful in the outside, but also in her inner world. That is all we can see from this poet.Reference:/view/fa0c373a580216fc700afd8b.html/view/be3c7cdaa58da0116c174911.html/view/53b1765c3b3567ec102d8af9.html/。
外企科目中英文对照
外企科目中英文对照预付帐款—存货 downpayment made for inventories在途物资 Goods in transit原材料—铝 Raw Material - Aluminium原材料—其他BOM外辅料 Auxiliary materials not in BOM包装材料-已列入物料清单 Packaging Material in BOM包装材料-未列入物料清单 Packaging Material not in BOM低值易耗品—消耗品 LVA—expendable items半成品 Semi—finished goods在制品(生产定单) Work in process(production orders）产成品 Finished goods外购商品 Trading goods存货跌价准备-材料 Provision-value decline of material存货跌价准备-半成品 Provision—value decline of semi—finished存货跌价准备-产成品 Provision-value decline of finished good发出商品 Goods sent out待摊费用 Deferred expenses机械及设备租赁（IFRS) Machinery and equipment lease (IFRS）机械及设备(IFRS) Machinery and equipment (IFRS）无形资产减值准备（本地） Provision—impairment loss—intangi. Asset （LOCAL）经营活动长期待摊费用 Long term operating deferred expenses短期借款—财务公司 Short—term loan — SAIC Finance无发票物料应付款项 Payable for material without invoice应付帐款-寄售 Consignment payables应付账款—国内 Accounts payable—domestic应付账款-国外 Accounts payable-foreign应付账款—关联公司 Accounts payable associated companies预收账款 Downpayment received应付工资-上年结转 Salary payable to employee—prior year应付工资—应计 Accrual salary expenses应付福利费-应计 Accrued welfare expenses应交增值税—进项税额 Input VAT应交增值税-已交税金 VAT paid应交增值税-转出未交增值税 Transfer-out of unpaid VAT应交增值税-减免税款 VAT deductions and exemptions应交增值税—销项税额 Output VAT应交增值税—出口退税 Refund of export VAT应交增值税-进项税额转出 Transfer-out of input VAT应交增值税—出口抵减内销产品应纳税 Export duty deductible—domestic sales应交增值税—转出多交增值税 Transfer—out of overpaid VAT应交增值税—未交增值税 Unpaid VAT应交消费税 excise tax payable应交所得税 income tax payable应交车船使用税 vehicle tax payable应交个人所得税(代扣代缴） Individual Income tax payable应交关税 Custom Duty payable其他应交款—河道管理费 riverway management charges其他应付款项-公积金,养老金 other payables—housing fund其他应付款项—教育基金 other payables—training funds其他应付款项-医疗保险 other payables-medical insurance其他应付款项—失业保险 other payables—unemployment insurance其他应付款项—工会经费 other payables—trade union其他应付款项-其他(员工） other liabilities to employees其他投资活动应付款 other payable for investing activities预提费用—利息费用 Accrued interest expense预提费用—维修费 Accrual-maintenance预提费用-技术开发费 Accrual-royalties and developing expense预提费用—租赁费 Accrual-leasing expense预提费用-产品质保三包费用 Accrual-warranty expense原材料消耗-其他组件 Raw material consumption-Other component列入物料清单内包装材料消耗 Consumption packaging material in BOM 半成品消耗 Consumption semi—finished goods物料差异 Material variance采购价格差异 Purchasing price variance物料用量差异 Material usage variance报废原材料-其他组件 Scrap Raw Material Other Components报废已列入物料清单包装材料 Scrapping Packaging Material in BOM报废半成品 Scrapping semi—finished goods完工结转（生产订单) Manufacturing output半成品库存变动(委外结转) Inventory change unfinished good(w/o CE）生产产出差异 manufacturing output variance外部加工费(委外) External processing cost（without time）外协加工工序 Extended work bench能源—电费 energy—electricity能源-天然气费 energy-natural gas能源-水费 energy-water能源—汽油及其他油类 energy—gasoline and oil一年内到期的长期借款 Long—term loan due within one year应付融资租赁款项(IFRS) Payable for capital leasing（IFRS)应付融资租赁款项（本地) Payable for capital leasing（Local）股本 capital stock资本公积-其他资本公积 other capital reserve盈余公积-法定公积 legal surplusreserve盈余公积-任意公积 discretionary surplusreserve盈余公积—法定公益金 statutory public welfare fund留存收益 retained earning利润分配-其他转入 profit allocation-transfered from others利润分配-提取法定盈余公积 profit allocation-legal surplus reserves利润分配—提取法定公益金 profit allocation—statutory welfare fund利润分配-提取职工奖励及福利基金 profit allocation-emplyee welfare fund 利润分配—提取任意盈余公积 profit allocation—discretionary surplus reserve利润分配—应付普通股股利 profit allocation—dividend payable利润分配—转作资本 profit allocation—transfer into capital本年利润 undistributed profit直接人工-岗位工资 Direct labor post salary直接人工—绩效工资及奖金 Direct labor—Bonus wages直接人工—加班费 Direct labor-Overtime premiums直接人工-社保费用及法定津贴 Direct labor—Statutory social expense预提直接人工费用 Accrual expenses — wages直接人工福利费-伙食费用及补贴 wages welfare - expensesfor food直接人工福利费—托费 wages welfare — subsidy for kindergarten直接人工福利费—子女及家庭补贴 wages welfare - subsidy for bady,family 直接人工福利费—职工疗养费 wages welfare — employee recuperate直接人工福利费—医务人员工资 wages welfare—salary infirmary employee 直接人工福利费—医药费用及补贴 wages welfare - medical expenses直接人工福利费-其他 wages welfare — others直接人工福利费—补充养老金 wages welfare — additional pension预提直接人工福利费 Accrual expenses — wages welfare管理人员–加班费 Salary—overtime premiums管理人员–绩效工资及奖金 Salary-bonus salary管理人员—岗位工资 Salary-post salary管理人员–社保费用及法定津贴 Salary-Social security payments预提管理人员工资 Accrual expense— salary管理人员福利费-伙食费用及补贴 salary welfare-expenses for food管理人员福利费—托费 salary welfare—subsidy for kindergarten管理人员福利费—子女及家庭补贴 salary welfare-subsidy for family管理人员福利费—职工疗养费 salary welfare—employee recuperate管理人员福利费—医务人员工资 salary welfare—salaryinfirmary employees 管理人员福利费-医药费用及补贴 salary welfare—medical expenses管理人员福利费-其他 salary welfare-others管理人员福利费—补充养老金 additional pension预提管理人员福利费 Accrual expense- salary welfare外方人员工资 Expatriate salary交通补贴 Transportation allowance班车费 Company bus expenses工会费 Trade union expense培训费 Training expense生产类劳务费 personal leasing expenses production失业保险费 unemployment insurance expense公积金 housing fund劳动保护费 labor protection expense培训费 training expense医疗保险费 medical insurance养老金 Pension费用工报酬 back staff expenses折旧(IFRS) Depreciation on tangible assets(IFRS)无形资产摊销(本地） Depreciation on intangible assets(local）机器及设备维修费 Machinery and equipment maintenance运输费(进货) —国内 Incoming freight—domestic运输费(进货）—国外 Incoming freight— foreign运输费(内部) Interplant freight运费(出货)-国内 Outgoing freights domestic运费（出货）—国外 outgoing freight — foreign保险 Insurance土地租赁费 leasing(land）仓库及房屋租赁费 leasing storage & building办公设备租赁费 leasing office equipment机械及设备租赁费 leasing machinery and equipment消耗—未列入物料清单包装材料 Consumption Package Material not in BOM 消耗-易耗品 Consumption Expendable Items消耗-备件 Comsumption Spare parts消耗-未列入物料清单辅料 Consumption aux。
现代大学英语Unit3 Message of the land
Film clips
Lesson 3-Message of the Land
Questions:
1. What did Ashley put in Scarlett’s hand after she claimed there’s nothing to keep her there?
2. What did the handful red earth of Tara mean to Scarlet?
About the Author
His writings began to appear in literary publications in New Zealand, Hong Kong and the United States before his first book, Tales of Thailand was published in 1983, followed by People of Esarn in 1987.
----then I would die my feathers would rot, enriching the soil
Why, in my eyes, do tears always well up? Because my love for the land is so deep...
Film clips
you may not know it— ___T__a_ra____.
Scarlett: Yes. I still ____h_a_v_e___ this. You needn't go. I won't have you all __s_t_a_r_v_e_d__ simply 'cause I threw myself at your __h__ea_d_____. It won't happen again.
最新CFA习题笔记
FS被investor和creditor有用，还有gov regulator，tax authority和其他，提供short-term liquidity, long-term earning power, growth opportunity和asset position of the firm. 还应该是relevent，timely，reliable，material和consistent允许time-series和cross-sectional 比较。
The Financial Account Standards Board(FASB)是美国的，建立了Generally Accepted Accounting Principle(GAAP)The International Organization of Securiies Commission(IOSC)建立跨过的disclosure标准The International Accounting Standards Board(IASB)目标是提供international uniformity, 虽然没有执行力，但很多国家还是采用IASB GAAP除了Balance sheet，income statement和statement of cash flow，分析师还应该看financial statement footnotes，statement of comprehensive income，statement of stockholders’ equity，proxy statement，supplementary schedules和management dicision and analysis(MD&A).独立auditor有doubts，就说qualified opinion；auditor能提供reasonable assurance证明报表没有material misstatement，就说unqualifiedrevenue和expense在earn和incur时候就实现了，不管cash flow是什么时候。
税收英语词汇
税收英语词汇税务专用英语词汇State Administration for Taxation 国家税务总局Local Taxation bureau 地方税务局Business Tax 营业税Individual Income Tax 个人所得税Income Tax for Enterprises企业所得税Income Tax for Enterprises with Foreign Investment and Forei gn Enterprises外商投资企业和外国企业所得税tax returns filing 纳税申报taxes payable 应交税金the assessable period for tax payment 纳税期限the timing of tax liability arising 纳税义务发生时间consolidate reporting 合并申报the local competent tax authority 当地主管税务机关the outbound business activity 外出经营活动Tax Inspection Report 纳税检查报告tax avoidance 逃税tax evasion 避税tax base 税基refund after collection 先征后退withhold and remit tax 代扣代缴collect and remit tax 代收代缴income from authors remuneration 稿酬所得income from remuneration for personal service 劳务报酬所得income from lease of property 财产租赁所得income from transfer of property 财产转让所得contingent income 偶然所得resident 居民non-resident 非居民tax year 纳税年度temporary trips out of 临时离境flat rate 比例税率withholding income tax 预提税withholding at source 源泉扣缴State Treasury 国库tax preference 税收优惠the first profit-making year 第一个获利年度refund of the income tax paid on the reinvested amount 再投资退税export-oriented enterprise 出口型企业technologically advanced enterprise 先进技术企业Special Economic Zone 经济特区tax exemption 免税Tax Exemption Certificate 免税证明书tax heldover 延缓缴纳的税款tax holiday 免税期tax in default 拖欠税款tax investigation税务调查tax liability 纳税责任；税务负担tax payable应缴税款body corporate 法团；法人团体保护关税（Protective Tariff）保税制度（Bonded System）布鲁塞尔估价定义（Brussels Definition of Value BDV）差别关税（Differential Duties）差价关税（Variable Import Levies）产品对产品减税方式（Product by Product Reduction of Tariff）超保护贸易政策（Policy of Super-protection）成本(Cost）出厂价格（Cost Price）初级产品（Primary Commodity）初级产品的价格（The Price of Primang Products）出口补贴（Export Subsidies）出口退税（Export Rebates）从量税（Specific Duty）从价（Ad Valorem）从价关税（Ad Valorem Duties）反补贴税（Counter Vailing Duties）反倾销（Anti-Dumping）反倾销税（Anti-dumping Duties）关税（Customs Duty）关税和贸易总协定（The General Agreement On Tariffs And Trade）关税配额（Tariff Quota）自主关税（Autonomous Tariff)最惠国税率(The Most-favoured-nation Rate of Duty)优惠税率（Preferential Rate)标题：能介绍一下营业税的知识吗TOPIC: Would you please give the general introduction of the business tax?对话内容：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: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
外企科目中英文对照
外企科目中英文对照预付帐款-存货 downpayment made for inventories在途物资 Goods in transit原材料-铝 Raw Material - Aluminium原材料-其他BOM外辅料 Auxiliary materials not in BOM包装材料-已列入物料清单 Packaging Material in BOM包装材料-未列入物料清单 Packaging Material not in BOM低值易耗品-消耗品 LVA-expendable items半成品 Semi-finished goods在制品(生产定单) Work in process(production orders)产成品 Finished goods外购商品 Trading goods存货跌价准备-材料 Provision-value decline of material存货跌价准备-半成品 Provision-value decline of semi-finished存货跌价准备-产成品 Provision-value decline of finished good发出商品 Goods sent out待摊费用 Deferred expenses机械及设备租赁 (IFRS) Machinery and equipment lease (IFRS)机械及设备(IFRS) Machinery and equipment (IFRS)无形资产减值准备(本地) Provision-impairment loss-intangi. Asset(LOCAL) 经营活动长期待摊费用 Long term operating deferred expenses短期借款-财务公司 Short-term loan - SAIC Finance无发票物料应付款项 Payable for material without invoice应付帐款-寄售 Consignment payables应付账款-国内 Accounts payable-domestic应付账款-国外 Accounts payable-foreign应付账款-关联公司 Accounts payable associated companies预收账款 Downpayment received应付工资-上年结转 Salary payable to employee-prior year应付工资-应计 Accrual salary expenses应付福利费-应计 Accrued welfare expenses应交增值税-进项税额 Input VAT应交增值税-已交税金 VAT paid应交增值税-转出未交增值税 Transfer-out of unpaid VAT应交增值税-减免税款 VAT deductions and exemptions应交增值税-销项税额 Output VAT应交增值税-出口退税 Refund of export VAT应交增值税-进项税额转出 Transfer-out of input VAT应交增值税-出口抵减内销产品应纳税 Export duty deductible-domestic sales应交增值税-转出多交增值税 Transfer-out of overpaid VAT应交增值税-未交增值税 Unpaid VAT应交消费税 excise tax payable应交所得税 income tax payable应交车船使用税 vehicle tax payable应交个人所得税(代扣代缴) Individual Income tax payable应交关税 Custom Duty payable其他应交款-河道管理费 riverway management charges其他应付款项-公积金，养老金 other payables-housing fund其他应付款项-教育基金 other payables-training funds其他应付款项-医疗保险 other payables-medical insurance其他应付款项-失业保险 other payables-unemployment insurance其他应付款项-工会经费 other payables-trade union其他应付款项-其他(员工) other liabilities to employees其他投资活动应付款 other payable for investing activities预提费用-利息费用 Accrued interest expense预提费用-维修费 Accrual-maintenance预提费用-技术开发费 Accrual-royalties and developing expense预提费用-租赁费 Accrual-leasing expense预提费用-产品质保三包费用 Accrual-warranty expense原材料消耗-其他组件 Raw material consumption-Other component列入物料清单内包装材料消耗 Consumption packaging material in BOM 半成品消耗 Consumption semi-finished goods物料差异 Material variance采购价格差异 Purchasing price variance物料用量差异 Material usage variance报废原材料-其他组件 Scrap Raw Material Other Components报废已列入物料清单包装材料 Scrapping Packaging Material in BOM报废半成品 Scrapping semi-finished goods完工结转(生产订单) Manufacturing output半成品库存变动(委外结转) Inventory change unfinished good(w/o CE) 生产产出差异 manufacturing output variance外部加工费(委外) External processing cost(without time)外协加工工序 Extended work bench能源-电费 energy-electricity能源-天然气费 energy-natural gas能源-水费 energy-water能源-汽油及其他油类 energy-gasoline and oil一年内到期的长期借款 Long-term loan due within one year应付融资租赁款项(IFRS) Payable for capital leasing(IFRS)应付融资租赁款项(本地) Payable for capital leasing(Local)股本 capital stock资本公积-其他资本公积 other capital reserve盈余公积-法定公积 legal surplusreserve盈余公积-任意公积 discretionary surplusreserve盈余公积-法定公益金 statutory public welfare fund留存收益 retained earning利润分配-其他转入 profit allocation-transfered from others利润分配-提取法定盈余公积 profit allocation-legal surplus reserves利润分配-提取法定公益金 profit allocation-statutory welfare fund利润分配-提取职工奖励及福利基金 profit allocation-emplyee welfare fund 利润分配-提取任意盈余公积 profit allocation-discretionary surplus reserve利润分配-应付普通股股利 profit allocation-dividend payable利润分配-转作资本 profit allocation-transfer into capital本年利润 undistributed profit直接人工-岗位工资 Direct labor post salary直接人工-绩效工资及奖金 Direct labor-Bonus wages直接人工-加班费 Direct labor-Overtime premiums直接人工-社保费用及法定津贴 Direct labor-Statutory social expense预提直接人工费用 Accrual expenses - wages直接人工福利费-伙食费用及补贴 wages welfare - expensesfor food直接人工福利费-托费 wages welfare - subsidy for kindergarten直接人工福利费-子女及家庭补贴 wages welfare - subsidy for bady,family 直接人工福利费-职工疗养费 wages welfare - employee recuperate直接人工福利费-医务人员工资 wages welfare-salary infirmary employee 直接人工福利费-医药费用及补贴 wages welfare - medical expenses直接人工福利费-其他 wages welfare - others直接人工福利费-补充养老金 wages welfare - additional pension预提直接人工福利费 Accrual expenses - wages welfare管理人员–加班费 Salary-overtime premiums管理人员–绩效工资及奖金 Salary-bonus salary管理人员-岗位工资 Salary-post salary管理人员–社保费用及法定津贴 Salary-Social security payments预提管理人员工资 Accrual expense- salary管理人员福利费-伙食费用及补贴 salary welfare-expenses for food管理人员福利费-托费 salary welfare-subsidy for kindergarten管理人员福利费-子女及家庭补贴 salary welfare-subsidy for family管理人员福利费-职工疗养费 salary welfare-employee recuperate管理人员福利费-医务人员工资 salary welfare-salaryinfirmary employees 管理人员福利费-医药费用及补贴 salary welfare-medical expenses管理人员福利费-其他 salary welfare-others管理人员福利费-补充养老金 additional pension预提管理人员福利费 Accrual expense- salary welfare外方人员工资 Expatriate salary交通补贴 Transportation allowance班车费 Company bus expenses工会费 Trade union expense培训费 Training expense生产类劳务费 personal leasing expenses production失业保险费 unemployment insurance expense公积金 housing fund劳动保护费 labor protection expense培训费 training expense医疗保险费 medical insurance养老金 Pension费用工报酬 back staff expenses折旧(IFRS) Depreciation on tangible assets(IFRS)无形资产摊销(本地) Depreciation on intangible assets(local)机器及设备维修费 Machinery and equipment maintenance运输费(进货) -国内 Incoming freight-domestic运输费(进货) -国外 Incoming freight- foreign运输费(内部) Interplant freight运费(出货)-国内 Outgoing freights domestic运费(出货)-国外 outgoing freight - foreign保险 Insurance土地租赁费 leasing(land)仓库及房屋租赁费 leasing storage & building办公设备租赁费 leasing office equipment机械及设备租赁费 leasing machinery and equipment消耗-未列入物料清单包装材料 Consumption Package Material not in BOM 消耗-易耗品 Consumption Expendable Items消耗-备件 Comsumption Spare parts消耗-未列入物料清单辅料 Consumption aux.material not in BOM其他低值易耗品 spare part and small tools润滑剂消耗 Lubricant报废-未列入物料清单包装材料 Scrap packaing material not in BOM报废-易耗品 Scrap expendable items报废-备件 Scrap spare parts报废-未列入物料清单辅料 Scrap aux.material not in BOM办公用品 Office supplies产成品领用(非销售) Consumption finished goods(cost element)差旅费 travel expenses交通费 traffic and commuting expenses domestic业务招待费 business entertainment出国差旅费 travel expenses for abroad trip会议费 cost external entertainment试验检验费 Testing expense其他外部服务费用 Other external service咨询费 consulting fee佣金 commision包装费 packaging expenses展览费 exhibition expenses广告费 advertisement expenses产品质保三包费用-一般费用 warranty general产品质保三包费用-预提费用 provision for warranty其他费用 other expenses企业宣传费 corporate publicity expenses厂区维护费 building maintenance车船使用税 vehicle tax税费(印花税) fees and tax(stamp duty)河道管理费 fees for riverway坏帐准备 provisions-bad debt存货跌价准备 provisions-decline in value of inventory存货盘亏 Loss-inventory differences存货盘盈 Gain-inventory differences招聘费 recruiting cost解聘费 termination expense邮递费 postage expense通讯费 telecommunication expenses汇兑损失 Loss from exchange rate difference汇兑收益 Gain from exchange rate difference银行手续费 bank commission银行利息支出 Interest payments for long term loans银行利息收入-其他 Interest income from other funds银行利息收入-短期 Interest Income short term funds营业外支出-固定资产处置(IFRS) Loss-disposal/sale of fixed asset(IFRS) 营业外支出-固定资产处置(本地) Loss-disposal/sale of fixed asset(local) 营业外支出-固定资产报废盘亏损失(IFRS) Loss resulting from scraped asset(IFRS)营业外支出-固定资产报废盘亏损失(本地) Loss resulting from scraped asset(local)营业外支出-罚款支出 penalty expenses营业外支出-捐赠支出 Charitable Contributions营业外支出-固定资产减值准备 provision-impairment loss on fixed asset 非常损失 Extraordinary expenses主营业务收入 sales revenue其他业务收入-贸易商品销售 Trading goods sales其他业务收入-模具收入 revenue-reimburse tooling cost其他业务收入- 技术开发收入 revenue-reimburse development cost其他业务收入-包装收入 packaging revenue其他业务收入-运输收入 transport revenue其他业务收入-废品出售 scrap revenue其他业务收入-其他 other revenue其他业务收入-租赁收入 rental revenue营业外收入-固定资产处置(IFRS) Gain-fixed assets disposal/sale(IFRS) 营业外收入-固定资产处置(本地) Gain-fixed assets disposal/sale(local)营业外收入-固定资产盘盈及升值(IFRS) Revenue from Write-up (IFRS) 营业外收入-固定资产盘盈及升值(本地) Revenue from Write-up (local) 营业外收入-资产出售 Revenue from Asset Sale资产出售收入结转 Revenue clearing account Asset Sale营业外收入-其他 Other non-operating income主营业务成本-产品成本 Cost of goods sold(no cost element)主营业务成本-成本差异 variance settlement(no cost element)其他业务支出-贸易商品 tranding goods consumption其他业务支出-营业税 business tax产成品报废 Scrapping finished goods贸易商品报废 Trading goods scrap未实现汇兑损失 loss-unrealized exchange rate differences未实现汇兑收益 Gain from unrealized exchange rate differences所得税 income tax其他业务支出 Cost for other business。
税务方面专业词汇
Accrued tax 应计未付税款Across-the-board tax cut 全面减税Addition tax 追加税Adjudication of tax 税收裁定Administrative charges 行政性收费After-tax income 税后所得Agricultural tax 农业税Allowance for income tax 所保税减免Amount withheld 扣缴税额Animal slaughter tax 屠宰税Annual tax payable report 年度纳税申报表Anti-evasion measures 反逃税措施Appeal 税务申诉Assess 估价Assessment percentage 估价率Assessment ratio 征税比率Assessment 查定税款Authorized tax collection 税收代征Authorized tax withholding and collection 税收代后代缴Average rat of tax 平均税率Back payment 补交拖欠税款Blanket exemption 全部免税Bonus tax 奖金税Business tax 营业税Cascading taxation 重复征税Category of taxes 税种Certificate of compliance 税款缴款证明书Certificate of tax payment 完税证Collected amount 征税额Collection of tax before purchasing 先征后购Composite assessable price 组成计税价格Composite value 组成计税价格Consolidated income tax 汇总所得税Copyright royalties 版税Corporate income tax 企业所得税Credit for gift tax 赠与税抵免Creditable 准予抵扣Cultivated land use tax 耕地占用税Current taxable year 本纳税年度Date of tax levied 纳税日期Days of paying tax 缴税日Declaration 纳税申报Deductibles 扣除额Deduction at purchase 购进扣除法Deferred taxes 递延税款Deficiency letter 补税通知Deficiency 欠税Defraud revenue 偷税Delinquent tax 滞纳税款Delinquent taxpayer 拖欠税款者Deterrent tax 惩罚性税收Drawback/export tax rebate 出口退税Duel taxation 双重税Effective tax rate 实际税率Enhance public awareness of tax liability 增强纳税意识Entertainment tax 娱乐税Evasion and avoidance 逃税与避税Excise tax 消费税Excise-man/excise officer/ tax collector 税务员Factory tax 出厂税Fairness in tax burden-sharing 公平税负False declaration 虚报税额Feast tax 筵席税Franchise tax 特许经营税Gift tax/endowment tax 赠与税Harsh duties 苛捐杂税Hidden tax 价内税Indirect tax 间接税Inheritance tax 遗产税Input VAT进项税额Interest and penalties receivable on tax 应收欠税利息与罚款Interest equalization tax 利息平衡税Interest on tax underpaid or postponed 欠缴或滞纳税款利息Internal Revenue Service (美国)国家税务局Internal revenue 国内税收Investment allowance 投资减免Invoice copy 发票联Invoice 发票Irregular tax 杂税Items deductible and corresponding limit 扣除项目和列支标准Jurisdiction of boundary 地域管辖权Jurisdiction of inhabitant 居民管辖权Land appreciation tax 土地增值税Late payment penalties 滞纳金Law on Tax Collection and Administration 《税收征收管理法》Legal tax rate 法定税率Livestock trading tax 牲畜交易税Local tax 地方税；地税Loss carry back 亏损移前扣税Loss carry forward 亏损移后扣税Loss relief 亏损减免Lottery tax 彩票税Lump-sum exempt amounts 综合免税额Marginal tax rate 边际税率Market trading tax 集市交易税Mark-up 加成征税Multiple tax system 复合税制National tax 国税Negligence penalty 滞纳金Net profit after tax 税后净利润Nominal tax rate 名义税率Output VAT 销项税额Pay tax on a transaction basis 按次纳税Period of taxation 纳税期限Personal income tax 个人所得税Poll tax 人头税Pollution tax 环保税Prepaid income tax 预交所得税Progressive tax rate 累进税率Progressive tax 累进税Property transfer tax 契税Proportional tax 同比例税Real estate tax 不动产税Real estate transaction tax 房地产交易税Refusal to pay tax 抗税Regressive tax 累减税Repay loans after tax 税后还贷Replacement of profit by tax 利税改革Resources tax 资源税Revenue-sharing scheme 分税制Road toll 公路通行税Securities exchange tax 证券交易税Separately account for the sales value 分别核算销售额Separation of profit from tax 利税分流Simplify tax system 简化税制Social security tax 社会保险税Special invoices of value-added tax 增值税专用发票Stamp duty 印花税State Administration of Taxation （中国）国家税务局Steep rate brackets 税率高低差距大Subject of taxation 纳税主体Surtax 附加税；超额累进所得税Tax assessor 估税员Tax avoidance 避税Tax base 税基Tax bill 征税单Tax bracket 税级Tax concerning foreign parties 涉外税收Tax credit document 扣税凭证Tax dodger 偷税人Tax dues 税款Tax exemption 免税Tax holiday 免税期Tax investigator 税务调查员（稽查）Tax item 税目Tax liability 纳税义务Tax lien 征税留置权Tax note 税款票据Tax on special farm produce 农业特产税Tax payable 应纳税额Tax payment certificate 完税凭证Tax penalty 税收罚金Tax policy 税收政策Tax rate 税率Tax reduction 减税Tax return 报税单Tax sale 欠税财产的出售Tax search 税收检查Tax security 税收担保Tax withheld by bank 银行扣缴税款Taxable threshold 起征点Taxable value 应税价值Taxation 税收Taxpayer 纳税人Tobacco tax 烟草税Turnover tax 流转税Urban land use tax 城镇土地使用税Value-added tax (VAT) 增值税Vehicle and vessel license tax 车船使用牌照税Vehicle and vessel use tax 车船使用税Visible tax 价外税Widen tax base 全面征税（扩大税基）Wine and liquor tax 酒税Withholding agent 扣缴义务人Withholding tax扣税；预扣税Zero-rated 税率为零。
中英文对照财务报表常用单词
中英文对照财务报表(有何谬误,欢迎指正)资产负债表 Bａlance Ｓheet项目 ITEM货币资金 Casｈ短期投资 Short teｒm ｉnvestmentｓ应收票据Notes ｒeceｉvable应收股利 Dｉvideｎd recｅiｖablｅ应收利息Iｎteｒest rｅceivable 应收帐款Ａｃcounts rｅceivablｅ其她应收款 Other receiｖables预付帐款 Accouｎts pｒepaid期货保证金Future ｇuａraｎtee应收补贴款Ａllowanｃe rｅceivａbｌｅ应收出口退税Export drawbａck receiｖabｌe存货 Inｖｅｎtoｒiｅｓ其中:原材料 Inｃludiｎｇ:Ｒaw maｔerials产成品(库存商品) Finｉshed goods待摊费用Ｐrｅpaid and ｄeferred eｘpensｅs待处理流动资产净损失 Unsettleｄ G/L ｏn cuｒrenｔ assetｓ一年内到期得长期债权投资Long－tｅrm dｅbeｎture invｅｓtmeｎt fallｉｎｇdｕｅ in a yaeaｒ其她流动资产 Other cｕrrｅnt asｓets流动资产合计Ｔotａl cｕrrｅnt assetｓ长期投资: Long-terｍｉnvesｔmｅｎt:其中:长期股权投资 Including ｌoｎg ｔeｒm eｑuｉtｙinvｅstmeｎt长期债权投资Long term secuｒitｉｅｓiｎvesｔｍｅｎt*合并价差Incｏｒpoｒａtiｎg price diｆｆｅrenｃｅ长期投资合计 Totaｌlｏnｇ－tｅrm inｖestmeｎt固定资产原价Fiｘed assets-cost减:累计折旧 Less:Acｃｕmuｌated Dpreｃｉaｔiｏn固定资产净值 Fixed ａsseｔs-ｎet valuｅ减:固定资产减值准备 Lｅｓs:Impaiｒment oｆｆｉxed ａssｅts固定资产净额 Nｅｔ value ｏｆ fiｘeｄ asｓｅｔs固定资产清理 Disｐｏsal of fｉｘed ａsｓeｔs工程物资Ｐrojeｃt mａtｅrial在建工程 Constructｉoｎ iｎ Prｏgｒｅss待处理固定资产净损失Ｕnseｔtled G/L on fｉｘｅd aｓｓｅｔs固定资产合计Ｔoｔaｌtanｇible asｓｅts无形资产Ｉntangibｌe assetｓ其中:土地使用权 Includｉng and ｕｓe rigｈts递延资产(长期待摊费用)Deferreｄ aｓsｅｔs其中:固定资产修理 Iｎｃludｉｎｇ:Fｉxed assets reｐaｉr固定资产改良支出Iｍｐroｖeｍｅnt expｅｎdｉtｕｒe oｆ fixｅｄａｓｓetｓ其她长期资产 Oｔｈer loｎｇ term aｓｓets其中:特准储备物资 Amoｎg it:Ｓpｅcｉallｙ apprｏved ｒesｅr ｖing ｍateｒiaｌs无形及其她资产合计Totａｌ inｔaｎgｉble aｓsets and ｏtｈer ａssetｓ递延税款借项 Deｆerreｄasｓets debｉｔｓ资产总计 Tｏｔal Ａsｓets资产负债表(续表) Balanｃe Sｈeet项目 ITＥＭ短期借款 Shorｔ-ｔerm ｌoaｎs应付票款Ｎotes ｐayａble应付帐款Ａcｃounts payab１ｅ预收帐款 Advanceｓｆｒom cusｔomers应付工资Ａccrued pａｙro1l应付福利费 Weｌfａre paｙaｂle应付利润(股利) Prｏfits ｐａyａb1e应交税金 Taｘes payaｂle其她应交款 Othｅr payablｅ to ｇoveｒnｍｅnt其她应付款 Other creditｏｒs预提费用 Pｒoviｓion for expensｅs预计负债Aｃcruｅｄliａbｉliｔies一年内到期得长期负债 Long tｅrm ｌiaｂiｌitｉes due within one yeaｒ其她流动负债 Othｅr cｕｒrent lｉabilitiｅs流动负债合计Tｏｔａl ｃurｒent liabilities长期借款 Lｏng－tｅrｍｌｏans payａble应付债券 Bｏnds ｐayablｅ长期应付款ｌong-tｅrm aｃｃounｔs ｐａyable专项应付款Ｓpecial ａｃcouｎｔs payabｌe其她长期负债 Other loｎｇ-term ｌiａｂilitｉes其中:特准储备资金Ｉncluｄｉng:Sｐeciａl reservｅ funｄ长期负债合计 Totａｌｌｏnｇ tｅｒm ｌiａbｉlities递延税款贷项Ｄeｆerreｄ tａxation credit负债合计 Tｏｔal ｌｉａbilitｉes* 少数股东权益Mｉnority intｅｒests实收资本(股本) SubsｃrｉbｅｄＣａｐｉtal国家资本Ｎatｉonaｌ capｉtal集体资本 Coｌlｅcｔiｖｅcaｐitaｌ法人资本 Leｇal ｐerｓon＂s capitaｌ其中:国有法人资本 Incｌuｄinｇ:Stａte-owned legal ｐｅｒson"s capiｔal集体法人资本 Collectiｖe ｌｅgal pｅrson"s capital个人资本Perｓonal caｐitａl外商资本 Fｏreign busｉneｓsmen"s caｐitaｌ资本公积 Cａpiｔａｌsurplus盈余公积surplｕs reｓｅrve其中:法定盈余公积Ｉnclｕding:sｔatutｏry sｕrｐlus ｒｅsｅｒve 公益金 pubｌｉc wｅlfaｒe funｄ补充流动资本Supplermｅntary cｕｒrent cａpｉtａl* 未确认得投资损失(以“-”号填列) Unaffｉｒｍｅｄ iｎvestｍentloss未分配利润Ｒetａineｄ earnｉngs外币报表折算差额Coｎverteｄdｉfferencｅ iｎ Foｒeign Curreｎcy Statementｓ所有者权益合计 Tｏtal shａreholｄeｒ＂s equｉtｙ负债及所有者权益总计Ｔotal Ｌiａbilitｉes ＆Ｅqｕity利润表 INE STATEMＥNT项目ＩTＥＭS产品销售收入Saleｓoｆproducts其中:出口产品销售收入Ｉnｃluｄing:Exｐort saｌes减:销售折扣与折让Lｅsｓ:Ｓａles disｃｏunt ａｎd aｌｌowａnces产品销售净额Ｎｅt saleｓ of prodｕｃts减:产品销售税金Ｌesｓ:Salｅs tax产品销售成本 Cｏst of saｌeｓ其中:出口产品销售成本Ｉnｃluding:Ｃｏst of eｘpｏrｔ sales产品销售毛利Ｇross ｐrofit on saｌes减:销售费用 Leｓs:Selliｎg expeｎses管理费用General and adｍinｉｓtrativｅexpｅnses财务费用Ｆｉnaｎciaｌｅxpeｎses其中:利息支出(减利息收入) Incｌudiｎg:Intｅｒest expensｅs (minu ｓinｔｅｒｅst ihe)汇兑损失(减汇兑收益) Ｅxｃhange loｓseｓ(minus exchange gainｓ) 产品销售利润Prｏfit on salｅｓ加:其她业务利润Adｄ:profｉｔ from ｏthｅｒ opｅratioｎs营业利润 Operatiｎg profit加:投资收益Add:Ｉnｅ on invesｔmenｔ加:营业外收入 Adｄ:Non－oｐerａｔｉng ine减:营业外支出Less:Non-operatiｎg ｅxｐenseｓ加:以前年度损益调整 Add:adjusｔmenｔ oｆlｏｓs and ｇａin for preｖiouｓ yｅaｒs利润总额 Total pｒｏfit减:所得税Ｌeｓｓ:Ine tax净利润Ｎet profiｔ本文来自: 人大经济论坛会计与财务管理版,详细出处参考:错误!未定义书签。
Audi 汽车保护计划说明书
2 Please consult your Customer Agreement for all available Vehicle Service Protection plans3 Additional exclusions may apply. Please consult your Customer Agreement for specific coverage details, including limitations and exclusions.4 Any necessary replacement parts will be replaced using original equipment manufacturer (OEM) or OEM-approved parts.5 Due to a covered mechanical breakdown, up to three (3) gallons of fuel delivered up to three (3) times per calendar year at no additional cost.6 An emergency supply of oil, fluid and water will be delivered if the Member is in immediate need. Payment for these fluids is the named Member’s responsibility, due upon delivery.7 Due to a covered mechanical breakdown.8 $100 disappearing deductible will be waived if repairs are made at the selling dealership.9 Please consult your Customer Agreement for complete cancelation rules, including state-specific cancelation rules.The pinnacle of peace of mind.Audi Vehicle Service Protection (VSP) is designed to help protect you from unanticipated expenses that come with unexpected repairs. It delivers benefits beyond your factory warranty program, with coverage options for mechanical repairs that include parts and labor up to 10 years or 120,000 miles.1 Pay nothing on covered repairs other than the deductible you select.1 Vehicle Service Protection coverage runs concurrently with any applicable manufacturer’s warranties.Vehicle Service ProtectionProtection, personalized for you Your participating Dealer will guide you through our three available Vehicle Service Protection plans 2 to help you determine which level best suits your vehicle and personal needs:Powertrain coverage includes your vehicle’s engine, transmission, transaxle or transfer case, drive axle(s), and certain hybrid/electric components.Gold coverag e encompasses Powertrain coverage, plus front and rear suspension, climate control, fuel, electrical, and certain additional hybrid/electric components.Platinum exclusionary coverage includes all mechanical parts of your vehicle in the event of a mechanical breakdown, unless they are specifically listed as “not covered” (i.e., maintenance items such as spark plugs and wiper blades, as well as items such as trim pieces, upholstery, and body panels).Three available plans:Coverage exclusions may apply 3:• Mechanical breakdowns covered by your vehicle’s manufacturer’s warranty • Mechanical breakdowns caused by accident, collision, vandalism, or weather-related conditions • Mechanical breakdowns caused by lack of maintenance or pre-existing conditions Additional benefits:• You’ll receive genuine Audi parts 4 and service for your vehicle • Nationwide service available at all participating Audi Dealers or other authorized service providers • 24-hour roadside assistance with enhanced roadside benefits, including battery service, flat tire assistance, fuel 5 or fluid delivery,6 and lock-out assistance up to $100 per occurrence • Towing reimbursement of up to $100 to your nearest Audi Dealer or authorized service provider 7• Rental car reimbursement up to $35 per day for up to ten (10) days if required 7• Trip interruption coverage up to $200 per day for a maximum of five (5) days if required for a total benefit of $1,000 per occurrence 7• Deductible options of $0, $100 disappearing,8 and $250 per visit • Transferable for a $50 fee if you sell your vehicle to a private party • Cancelable at any time; after 30 days, subject to a $50 fee 9Platinum coverage plan:Covered components2• Brake padsCovers one (1) replacement set of front and rear brake pads• BatteryCovers one (1) replacement battery • Belts and hoses2Covers replacement of most major engine belts and hoses• Windshield wiper bladesCovers one (1) replacement set of wiper blades and/or inserts• Wheel alignmentCovers one (1) wheel alignment• Diagnostics and fluid replacement Included in conjunction with all covered repairs• Mechanical breakdown coverage Exclusionary mechanical breakdown coverage includes all mechanical and electrical parts, unless specifically listed as not covered in the Exclusions section of the Agreement Platinum Plus coverage plan:Includes all coverages listed under thePlatinum coverage plan, and adds coveragefor one (1) replacement set of front andrear brake rotors.Additional benefits:• Rental car reimbursement up to $35 perday for up to ten (10) days if required3• Trip interruption coverage up to $200 perday for up to five (5) days if required3• Transferable for a $50 fee if you sell yourvehicle to a private party• Cancelable at any time; after 30 days,subject to a $50 fee4• No deductibleCoverage exclusions may apply5:• Mechanical breakdowns coveredby your vehicle’s manufacturer’swarranty• Mechanical breakdowns caused byaccident, collision, vandalism, orweather-related conditions• Mechanical breakdowns caused bylack of maintenance or pre-existingconditions• Carbon/ceramic brake pads• Carbon/ceramic rotorsExtraordinaryprotection fromeveryday wear.The premium performance of your Audi requiresprecision moving parts. Audi Term Protectioncovers parts and labor for wearable componentsfor up to four years or 60,000 miles, with nodeductible the entire time.1 This way, whenparts such as brake pads, belts and windshieldwiper blades wear out, we’ll replace them at noadditional cost to you.Term Protection1 Term Protection coverage runs concurrently with any applicable manufacturer’s warranties.2 Please consult your Customer Agreement for a complete list of covered components.3 Due to a covered mechanical breakdown. Please consult your Customer Agreement for complete terms and conditions.4 Please consult your Customer Agreement for complete cancelation rules, including state-specific cancelation rules.5 Additional exclusions may apply. Please consult your Customer Agreement for specific coverage details, including limitations and exclusions.2 Please consult your Customer Agreement for all available Vehicle Service Protection plans.3 Additional exclusions may apply. Please consult your Customer Agreement for specific coverage details, including limitations and exclusions.4 Any necessary replacement parts will be replaced using original equipment manufacturer (OEM) or OEM-approved parts.5 Due to a covered mechanical breakdown, up to three (3) gallons of fuel delivered up to three (3) times per calendar year at no additional cost.6 An emergency supply of oil, fluid and water will be delivered if the Member is in immediate need. Payment for these fluids is the named Member’s responsibility, due upon delivery.7 Due to a covered mechanical breakdown.8 Please consult your Customer Agreement for complete cancelation rules, including state-specific cancelation rules.Peace of mind is a luxury you can afford.Every Audi Certified Pre-Owned (CPO) vehicle has passed a 300+ point dealer inspection process and comes with a manufacturer CPO warranty. However, if you plan on keeping yours for years to come, our optional Audi CPO Vehicle Service Protection provides coverage up to eight years or 120,000 miles.1 In addition, you’ll also receive roadside assistance, towing, rental car reimbursement and trip interruption coverage.1 Certified Pre-Owned (CPO) Vehicle Service Protection coverage runs concurrently with any applicable manufacturer’s warranties.CPO Vehicle Service Protection Options, personalized for youThree CPO plans 2 are offered to meet your individual needs. Choose the coverage that best fits your lifestyle and driving needs. Talk to your participating Audi Dealer today to discuss options to keep you moving forward.Powertrain coverage includes your vehicle’s engine, transmission, transaxle or transfer case, drive axle(s), and certain hybrid/electric components.Gold coverage encompasses Powertrain coverage, plus front and rear suspension, climate control, fuel, electrical, and certain additional hybrid/electric components.Platinum exclusionary coverage includes all mechanical parts of your vehicle in the event of a mechanical breakdown, unless they are specifically listed as “not covered” (i.e., maintenance items such as spark plugs and wiper blades, as well as items such as trim pieces, upholstery, and body panels).Deductible of $85 per visitThree available plans:Coverage exclusions may apply 3:• Mechanical breakdowns covered by your vehicle’s manufacturer’s warranty • Mechanical breakdowns caused by accident, collision, vandalism, or weather-related conditions • Mechanical breakdowns caused by lack of maintenance or pre-existing conditions Additional benefits:• You’ll receive genuine Audi parts 4 and service for your vehicle • Nationwide service available at all participating Audi Dealers or other authorized repair facilities • 24-hour roadside assistance with enhanced roadside benefits, including battery service, flat tire assistance, fuel 5 or fluid delivery,6 and lock-out assistance up to $100 per occurrence • Towing reimbursement of up to $100 to your nearest Audi Dealer or authorized service provider 7• Rental car reimbursement up to $35 per day for up to ten (10) days if required 7• Trip interruption coverage up to $200 per day for a maximum of five (5) days if required for a total benefit of $1,000 per occurrence 7• Transferable for a $50 fee if you sell your vehicle to a private party • Cancelable at any time; after 30 days, subject to a $50 fee 8。
(完整版)肖星-财务分析与决策课堂笔记
Cost of Acquisition购买成本
Market Price市场售价
然而，尽管Market Price是最理想反应asset当前价值，但并不是所有资产都能在市场找到售价
e.g. 用了5年的设备，市场上没有一模一样在卖的设备，只能找到新设备再打折来看！那么问题就来了，该打几折？相反若使用cost ofacquisition购买成本，专业术语即historical cost历史成本。就要面对Many assets value fluctuate over time很多资产价值随时间变化而波动
Long-term Investments长期投资：是指不满足短期投资条件的投资，即不准备在一年或长于一年的经营周期之内转变为现金的投资。长期投资按其性质分为长期股票投资、长期债券投资和其他长期投资。
（例：参股其他公司 Inject equity投资子公司 establish subsidiaries购买债券 Purchase bonds）
3. 养鸡场的鸡在报表中属于inventory（鸡是产品）（部分肉鸡是产品而已），对于蛋鸡（生产设备），属于Fixed asset（公鸡普遍存货，母鸡大部分是Fixed asset）
1.5 资产的价值
1. How do we determine the value of assets?资产的价值是如何确定？
会计上解决上述dilemma，提出两大原则：
忽略升值：Ignore the appreciation
记录减值：Record the impairment
故我们选择使用历史成本这种计价体系，在历史成本基础上扣除资产的减值
（The value of assets after impairment on a historical cost basis）
财务英语词典-财务术语中英文对照
A:abandoned property废弃财产面abandonment废弃、放弃货载(海运保险中遇有损失,货主放弃原货，取得全额赔偿）abandonment charges废弃费用abatement折扣abnormal depreciation特别折旧above par超出票面价格absorbed burden （同applied expenses)已吸收负荷absorbed costs已吸收成本absorbed declination已吸收跌价absorbed expenses (同applied burden）已吸收费用absorption吸收abstract book收支撮要簿abstracts撮要表acceptable accounting principle可岁接受会计原理acceptable principle可接受原理acceptance承兑；承兑汇票acceptance maturity record承兑票据到期记录acceptance payable应付承兑票据acceptance receivable承竞票据登记簿accepted accounting principles已接受会计原理accepted draft (bills) 已承兑汇票Accepter 受票人Accommodation bill; accommodation note (kite)；accommodation paper欠单Account帐;帐户；会计科目Accountability会计责任Accountable warrant责任支出的支付命令（即事前未经审计的支付命令）Accountancy 会计官；会计学；会计工作Accountant 会计员Accountant general 会计长；会计主任Accountant in bankruptcy破产核算员Account balanced 结平的帐户Account bill帐单Account books 帐簿（同books of accounts)Account classification 帐户分类（同classification of accounts）Account current 往来帐Account form 帐户式Account form of balance sheet 帐户式资产负债表Account form of profit and loss statement 帐户式损益表Account payable 应付未付帐Account （fiscal）year会计年度Account year 帐户年度Accounting 会计；会计学Accounting books会计簿册Accounting control会计统制Accounting convention会计惯例Accounting department会计部Accounting documents会计凭证Accounting item会计科目Accounting machines 会计机器Accounting on the accrual basis 权责发生会计制Accounting on the cash basis 现金收付会计制Accounting organization 会计组织Accounting period 会计期间Accounting personnel 会计人员Accounting practice 会计实务Accounting principles 会计原理Accounting procedure 会计程序Accounting reports 会计报告Accounting standards 会计准则Accounting statement 会计报表Accounting system 会计制度Accounting theory 会计理论Accounting unit 会计单位Accounting year 会计年度Account of bankruptcy破产帐Account of executors遗产清册Account of payments 支出表Account of proceedings 遗产会计报告Account of receipts 收入表Account of receipts and payments 收支表Account of the exchequer国库帐Account receivable 应收帐款Accounts sales 承销清单Accounts if treasury 公库帐；金库帐Accounts payable 应付帐款Accounts payable ledger 应付帐款分类帐；应付帐款分户帐Accounts payable register 应付帐款登记簿Accounts receivable 应收帐款Accounts receivable assigned 应收帐款转让Accounts receivable discounted 应收帐款内贴现Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐Accounts receivable register 应收帐款登记簿Account title 收户名称；会计科目Account titles for annual expenditures 岁入科目Account to give，giving account 支出帐目Accrual basis 权责应计制；权现发生制；应计制；发生制Accrued assets 流动资产;应收未收款项Accrued bond interest 应收未收债券利息Accrued cumulative dividends 应收未收股利Accrued depreciation 应摊未摊折旧Accrued dividends 应计股利Accrued expenses 应计费用Accrued income 应计收益Accrued interest payable 应付应计利息Accrued interest receivable 应收应计利息Accounts items 应计项目Accounts liabilities 流动负责Accounts payables 应付应计项目Accounts payroll 应计薪工Accounts profits 应计利益Accounts receivables 应收应计项目Accounts rent 应计租费Accounts taxes 应计税捐Accounts wages 应计工资Accumulated deficit 累积亏绌Accumulated depreciation 累积折旧Accumulated dividends 未发累积股利Accumulated profits 滚存利益；累积利益Accumulated surplus 滚存盈馀；累积盈馀Accumulation 累积Accumulation of discount 折价的累积Accumulation schedule 累积表Accumulative sinking fund 累积偿债基金Accursed items 期前债务Acquisition cost 取得成本Active assets 活动资产（指常有本利出入的资产）Active debt 活动债务Actual partner 普通股东Actual cost 实际成本Actual debts 实际债务Actual depreciation 实际折旧Actual liabilities 实际负值Actual value 实际价值Actual machine 加数机Additional budget 追加预算Additional order 添办定货；增加定货Additional part of a bill 期票附件Additional payment 追加支付Additions 增加固定资产Additions to property through surplus 由盈馀增加的财产Adjunct account 附加帐户Adjusting entries整理帐Adjustment account 整理帐目Adjustment memo 高整凭单Administration account 管理科目Administration budget 行政预算Administration expenses 管理费用Administration section 管理之部（分部损益表的一部分）Administrative accounting 管理会计(为供给管理员管理上所需资料的会计）Administrative expenses管理费用Administrator 遗产管理人Admissible assets 可税资产Ad valued duty 从价税Advame freight 预付运费Advance department 放款部Advances 预付;垫款Advances to officers and employees 职工预支Adventure 短期投机买卖Adventure accounts 短期投机买卖帐Advertising expenses （fee) 广告费Advertising expenses prepaid 预付广告费Advice note 通知书Advice of audit 审核通知书Advice of drawing 支汇票通知书Affiliated company, affiliated corporation 联络公司（与持有其股份的公司发生联系的公司）Affiliated interests 联络股权After –cost 后续成本（指销售后仍须继续支付的成本）After date 发票后After sight 见票后Agency 代理；代理处;代理人Agency accounts 代理帐；代理会计Agent 代理人Aggregate balance sheet 合并资产负债表Aging 分期（指依到期日先后，而将应收帐款分类而言）Agio 货币找换贴水Agreements 契约Allied company 联号（业务上合作）All – inclusive income statement 统括性损益表（包括经常及非常损益)Allocation 分配Allotted annual receipts 岁入分配数Allotment(s) 股份；分配Allotments 分配数（此是志指股票、债券等的分配於请求认购人而言）Allotments for annual expenditures 岁出分配数allowance津贴；折让;备抵；减免Allowance for bad debts 备抵坏帐Allowance for depreciation 备抵折旧Allowance on 折让准备Allowance reserve 折让及回扣Allowances and rebates 折让及回扣All –purpose balance sheet 通用资产负债表All – purpose financial statements 通用决算表Amalgamated balance sheet 合并资产负债表Amalgamation 创立合并Amortization 摊销；摊还；折旧Amortization of premium 溢价的摊销Amortization 摊销表Amount 总数Amount insured 保险金额Amount of credit side 贷方金额Amount of financial statement 决算表的分析Analysis sheet 分析表Analytical accounting 分析会计；分析会计学Analytical columns 分析栏Analytical journal 多栏日记帐(同columnar journal）Analytical record 分析记录Analytical statements 分析表Analytic product 分成的产品Ancillary revenue 副业收入Aula appropriation 岁定经费Annual audit 年度查帐Annual balance 年终决算表Annual budgetary surplus or deficit 岁计馀绌Annual closing 年度决算Annual expenditure 岁出Annual receipts 岁入Annual reckoning 年度计算Annual report 决算书Annual report on auditing and inspecting （inspection) 年度审计报告书Annual revenue 岁入Annual statement 年度决算表Annuities 年金Annuity certain 确定年金Annuity due 期首年金；即付年金Annuity method 年年折旧法Annuity trust account 年付金信托帐Anticipated profits 预期利益Anticipated revenue 预计收Anticipation warrants payable 预计应付支付命令Locations and allotment book 股份认购及分配簿Application for shares 认股书Application of fund statement 资金运用表（同statement of application of funds) Applied expenses 已分配费用Applied manufacturing expenses 已分配制造费用Applied material handling expenses 已分配材料管理费用Applied selling and administrative expenses 已分配销售及管理费用Apportioned charges 摊派费用Apportionment 分派Appraisal 估价Appraisal company 估价公?Appraisal of plant assets 设备资产的估价Appraisal surplus 估价盈馀Appraised value 估定价值Appraisement 估价（同appraisal）Appreciated value 增涨价值Appreciation 涨价Appropriated materials 拨定材料（原料)Appropriated profits 拨定利益Appropriated surplus拨定盈馀Appropriation拨用;拨款；岁出预算Appropriation account盈馀分拨帐Appropriation allotment支出分配数；岁出分配数Appropriation analysis支出明细表；岁出明细表Appropriation budget 支出预算；岁出预算Appropriation encumbrance 支出保留数；岁出保留数Appropriation ledger 支出预算分类帐Appropriation section 盈馀分拨之部Appropriations for additions of property 岁出预算数Appropriations for repayment of funded debt 偿还债款的拨款Appropriations from surplus 盈馀的拨用Approval sales 试销Approved budget 核定预算；法定预算Approved budget allotment 核定的分配预算Arbitrage 套利;套汇买卖Arbitrage account 国外套汇帐Arbitrated par 月台票交易比例定价Arbitrated rate of exchange 汇兑比例价Arbitration of exchange 汇兑率比例Arrears 拖欠Articles of association，articles of incorporation 公司执照；公司章程Articles of co – partnership 合夥契约Assembly cost system 装配成本制度Assembly type of industry 装配式造业Assessed value 政府估定价值Assessment 派缴额外股款；摊派捐税;摊派权Assessment fund 摊派税捐基金Assessment receipts 摊派税捐收入Assessment receivable 应收摊派税捐Assessment rolls 摊派税捐清册Assessment valuation 摊派税捐估价Assets 资产Asset accounts 资产帐户；资产科目Asset –income ratio 资产收益比率Asset ratio 资产比率Asset reserve 资产准备Assets 资产Assets and liabilities accounts 资产负债帐户Assignable indirect charges 可分配间接费用Assistance accountant 会计助理员Associated company 联号（业务上联系）Assumed cost，interest，etc 假定成本、利息等Assumed liabilities 代人承担负债At par依照票面价格At sight, on demand 见票即付Auction 拍卖；竞卖To put up for auction 付之拍卖To sell by auction 拍卖Auctioneer；endue master 拍卖者Audit 查帐;审计Audit certificate 查帐证明书Audit clerk 查帐助理员Audit diary 查帐日记Audited vouchers 应付支付凭单Audit expense 查帐费用Audit fee 查帐公费Auditing officers 审计人员Audit memorandum 查帐备望录Audit of expenditures 步出审计Audit of public loans 公债审计Audit of public properties 公有财产审计Audit of returns 决算审计Audit of treasury 公库审计Auditor 查帐员Auditor’s certificate查帐员证明书Auditor’s comments 查帐员意见书Auditor's liability，auditor’s responsibility 查帐员的责任Auditor’s report查帐员报告书Audit programmed 查帐程序Audit report查帐报告书；审查报告Authorized capital 公称资本Authority to purchase 委托购卖证Authorized capital 额定资本Authorized capital stock 额定股本Authorized capital stock account 法定股本帐Authorized mortgage bonds 额定抵押债券Authorized value 额定价值Auxiliary accounting unit 附属单位会计Auxiliary book（s）补助帐簿Auxiliary material 补助材料（原料）Auxiliary record 补助记录Auxiliary unit budget 附属单位预算Available assets 可用资产Available balance 可用馀额Available cash 可用现金Available income 可用收益；可用收入Available surplus 可用盈馀Avail 担保付款Average 平均数Average balance平均馀额；平均差额Average capital 平均资本Average cost平均成本Average due date平均到期日Average earnings平均业务收益Average inventory平均存货Average investment平均投资额Average stock平均存货Average unit cost平均单位成本Average unit price平均单价Average weight平均重量Averaging maturity平均到期日Averaging of accounts往来帐平均馀额Averaging stock计算平均存货B:Back freight 退货运费Back order 延期交货Back order memo 延期交货通知单Bad and doubtful account 呆帐Ad assets 坏资产Bad checks 空头支票Bad debts 坏帐Balance （balance amount）馀额；差额Balance account 结算帐户Balance book 分类帐馀额簿；分类帐差额簿Balance brought forward 馀额（差额）承前Balance brought for ward from last year 上年馀额Balance carried down 移后页Balance form of profit and loss statement 帐户式损益表（同account form of profit and loss statement）Balance forward 馀额移后Balance in our favor 我方受益Balance in your favor 你方受益Balance of account 差额Balance of stock system永续盘存制（同perpetual inventory system）Balance of stores records 存料馀额记录Balance of trade贸易差额；进出口货相差数Balance sheet accounts资产负债表；货借对照表Balance sheet accounts资产负债表帐户Balance sheet analysis资产负债表分析Balance sheet date资产负债表日期；结帐日Balance sheet for all purposes 通用资产负负表(同all –purpose balance sheet)Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表Balance sheet – income sheet ratios 资产负债与损益比率Balance sheet ratios 资产负债比率Balance ticket 决算单Balancing account 平衡帐户Balancing ledger 馀额栏式分类帐Ballots 不记名票Bank account(s) 银行往来帐Bank balance 银行往来馀额Bank bill, banker’s draft, bank draft, bank paper 银行汇票Bankbook 银行往来帐折Bank charges 银行手续费Bank check 银行支单Bank commission 银行酬劳金Bank deposits 银行存款Bank discount 银行贴现息Bank draft 银行汇票Banker's acceptance 银行承兑；银行承兑汇Banker’s ratio 汇银行用比率Banking capital 银行运用资本Bank loans 银行借款Bank overdraft 银行透支Bank reconciliation statement 银行往来调节表Bank register 银行往来登记簿Banks，orders (cashiers’orders）本票Bank’s account title 银行会计科目Bank statement 银行结单Bank stock 银行资本Bankruptcy 破产Bank with whom the credits opened 往来银行Bargain 买卖合同；议价Bargain money 定银To bargain 立卖货约；讲价To buy at a bargain 订购To strike a bargain 订定合同Great bargain 廉价货物Barter 交易物品Basic accounting unit 会计单位Basic price 基价Basic unit budget 单位预算Bearer bonds 无记名债券Bearer check 执票人支票;来人支票Bearer stock 无记名股份Bearer stock certificate 无记名股票Beginning inventory 期初存货Below par 低於票面价格Beneficiary 受益人Benefit fund reserve 职工福利基金准备Betterment order 添改自用资产通知单Bid 出价Bidder 出价者；竞卖人Bid sheet 投票人名单Bill票据；帐单；汇票Bill at sight；demand bill (draft) 即期票据Bill for a term; period bill 兑换期票Billing 开发票Bill market 汇兑市面Bill of credit 付银通知书Bill of exchange 汇票Bill of lading 提单Bill of material 规定用料单Bill of parcels; bill 发票Bill and accounts payable with terms 期付款项Bills and accounts receivable 期收款项Bills book （register）票据簿（同notes book）Bills discounted 票据贴现（同notes discounted）Bills discounted with collateral securities 附担保票据贴现Bills payable 应付票据（同notes payable）Bills rediscounted 应收票据（同notes receivable)Bills rediscounted 票据再贴现Bills with collateral securities 有抵押品之票据Bill to bearer 不记名票据Bill to order debts 帐面债务Book entry 帐面记录Bookings 未交定货Book inventory 帐面存货Bookkeeper簿雇员;记帐员Bookkeeping 簿记;簿记学Bookkeeping by card system 卡片式簿记制Bookkeeping by single entry 单式簿记Bookkeeping of bank 银行簿记Bookkeeping system 簿记制度Bookkeeping transactions 簿记交易；簿记事项Book loss 帐面损失Book of estimates 概算书Book of final entry 终结帐簿；结帐记录Book of first record 原始帐簿Book of original documents for payments 支出凭证簿Book of original documents for receipts 收入凭证簿Book of original entry (entries) 原始帐簿Book of secondary entry 转记帐簿Book profits 帐面利益Books of accounts 帐簿Books of records 记录簿Books surplus 帐面盈馀；公开盈馀Book value 帐面价值Borrowed capital 借入资本Boston ledger 波士顿式分类帐Bought book；purchase daybook; bought journal 进货簿Bought ledger 进货分类帐Bought note 卖货据；卖货单Bounty 奖励金Branch 支店；分店Branch accounts 支店(分店)帐户Branch cash account 支店（分店)现金帐户Branch consignments （shipments）寄交支店（分店）货物Branch control account 支店（分店）统制帐户Branch ledger 支店（分店）分类帐Branch ledger 分店总帐Branch office general account 支店往来帐户Branch office report 支店报告Brand；chop 商标；圆记Break –even point 营业损益两平点Break – up value 拆卸价值Broker 经纪人Brokerage 佣金、手续费Brokerage expenses 佣金费用Brought 承前Brought forward 承前页Brought forward account 前期滚结帐目Budget 预算Budget accounts 预算帐户Budget allotment 分配预算Budget allowance 预备金Budgetary deficit 预算亏绌Budget control 预算统制Budget enforcement 预算执行Budget estimation 概算Budget for annual receipts 岁入预算Budget for expenditures 岁出预算Budget for local government 地方预算Budget –making 预算的编制Budget message 预算申请书Budget procedure 预算程序Budget reserve 预备金Budget statements 预算表Budget system 预算制度Budget year 预算年度Building expenses 房屋费用Building fund reserve 建筑基金准备Building service 房屋服务费用Burden 负荷；制造费用Burden appointment负荷分配；制造费用分配Burden –credit account已分配负荷（制造费用）帐户Burden distribution 负荷分配Burden –in –process 在制负荷（同manufacturing expenses –in –process）Burden rates 负荷分配Business 营业商业;业务Carry on business，to 营业Establish a business，to 创业Give up a business, to 停业；歇业Set up a business to 开业Shut up a business to 停止营业Start a business to开始Wind up （one—s）business to 闭业；关店Business accountancy 商事会计Business day 营业日Business enterprise 企业Business hours 营业时间Business papers 商用单据；商业票据Business reports 营业报告Business tax, sale tax 营业税；销售税Business transaction 会计事项(同transaction）Business year；financial year 会计年度；财政年度Buying agent 办货代理人Buying cost 购入原价Buying expenses 购买费用Buying out an interest 购出股份Buying quota 购买预计额Buying rate；buying price 买价Buying requisition 购买请求单By –laws 公司章程By – product recoveries 副产品抵偿数（指副产品对正产品成本的抵偿数）By –products 副产品By — products sales 副产品销售C:C。
土地增值税清算新政解读(中英文版)
从土地增值税角度，220号文规定了“房地产开发企业逾期开发缴纳的土地闲置费不得扣除”。据此，土地闲置费被认为类似企业接受处罚发生的支出从而不允许在计算土地增值税时扣除。而从企业所得税角度，根据《房地产开发经营业务企业所得税处理办法》（国税发[2009]31号）规定，土地闲置费可计入开发产品计税成本支出。可见，对于土地闲置费的定性，土地增值税和企业所得税存在差异。
Interpretation of Circular 220
I. Recognition of Revenue during LAT Reconciliation
Circular 220 states that, in cases where an invoice is issued in full amount for the sale of commodity property, revenue shall be recognized according to the stated amount on the invoice; if no invoice is issued or the invoice is not issued in full amount, the revenue shall be recognized based on the stated amount in the sales contract. In practice, there might be discrepancies among sales amount supported by the invoices, the sales proceeds collected by the seller, and the sales amount shown in the sales contract. Therefore, SAT clarifies that, in terms of LAT reconciliation, the revenue recognized will be the amount for the sale of property and other proceeds as stated in the sales contract.
建筑安装工程保险附加条款中英文对照版
建筑安装工程保险附加条款中英文对照版建筑安装工程保险附加条款中英文对照版1 空运费扩展条款兹经双方同意，鉴于被保险人已缴付了附加的保险费，本保险扩展承保空运费。
但该空运费须与本保险单项下予以赔偿的保险财产的损失有关。
且本条款项下的空运费的最高赔偿金额在保险期限内不得超过以下列明限额。
若保险财产的保额不足,本条款项下空运费的赔偿金额按比例减少。
本保险单所载其它条件不变.免赔额:____________________最高赔偿限额: _________________每次事故赔偿限额：_____________附加保险费：____________________1 Airfreight ClauseIt is agreed and understood that subject to the Insured having paid the agreed extra premium，this insurance shall be extended to cover extra charges for airfreight.Provided always that such extra charges shall be incurred in connection with any loss of or damage to the insured items recoverable under the Policy。
Provided further that the maximum amount payable under this Endorsement in respect of airfreight shall not exceed the amount stated below during the period of insurance。
If the sum（s) insured of the damaged item(s) is (are) less than the amount（s) required to be insured，the amount payable under this Endorsement for such extra charges shall be reduced in the same proportion.This Clause is Subject otherwise to the terms，conditions and exclusions of this Policy.Deductible：Limit of Indemnity (any one occurrence）：Aggregate Limit of Indemnity：Extra premium：建筑安装工程保险附加条款中英文对照版注:在使用该条款时应规定每次事故免赔额、每次事故赔偿限额、累计赔偿限额并加收保费。
新会计准则中英对照6
period 税款所属时间 Monetary Unit ⾦额单位 Taxpayer's registration number 纳税⼈识别号 Taxpayer's Name 纳税⼈名称 Taxpayer's Address 纳税⼈地址 Zip code （postcode）邮政编码 Type of business 登记注册类型 Industry type ⾏业 Taxpayer's bank 纳税⼈开户银⾏ Bank account number 账号 Gross revenue 收⼊总额 Line No. ⾏次 Items 项⽬ Business income 销售（营业）收⼊ Less： Sales return 减：销售退回 Depreciation allowance 折扣与折让 Net operating revenue 销售（营业）收⼊净额 Amount of exempt income included 其中：免税的销售（营业）收⼊ Income from royalties 特许权使⽤费收益 Investment income 投资收益 Net income in investment transfer 投资转让净收益 Rental net income 租赁净收益 Exchange net income 汇兑净收益 Net income from asset/inventory surplus 资产盘盈净收益 Subsidy income 补贴收⼊ Other income 其他收⼊ Final. total income 收⼊总额合计 Operating expenses 销售（营业）成本 Sales tax 销售税⾦及附加 Total period expenses 期间费⽤合计 Deduction items 扣除项⽬ Including salary bonus Employee benefits. Employee labor union dues. Employee education expenses 其中：⼯资薪⾦职⼯福利费、职⼯⼯会经费、职⼯教育经费 Depreciation of fixed assets 固定资产折旧 Amortisation on intangible assets and deferred assets ⽆形资产、递延资产摊销 Research and development expenses 研究开发费⽤ Net interest expense 利息净⽀出 Exchange net loss 汇兑净损失 Rental net expense 租⾦净⽀出 Head office administrative expense 上缴总机构管理费 Entertainment expenses 业务招待费 Taxation expense 税⾦ Loss on bad debts 坏账损失 Additional bad debts provision for prior year 增提的坏账准备⾦ Net loss due to inventory shortage, spoilage and obsolescence 资产盘亏、毁损和报废净损失 Net loss in investment transfer 投资转让净损失 National insurance payment 社会保险缴款 Workers insurance expense 劳动保护费 Advertising expenditure ⼴告⽀出 Donations Contributed 捐赠⽀出 Auditing, consulting and litigation expenses 审计、咨询、诉讼费 Travelling expenses 差旅费 Conference expenses 会议费 Transportation, packing, handling and insurance exhibition expense on sales 运输、装卸、包装、保险展览等销售费⽤ Bankruptcy compensation cost 矿产资源补偿费 Other deductible expense items 其他扣除费⽤项⽬ Taxable income calculation 应纳税所得额的计算 Income before tax adjustment 纳税调整前所得 Plus： Adjustment for additional tax payment 加：纳税调整增加额 Including salary bonus tax adjustment Adjustment to tax payment for employee benefits , employee labor union dues, employee education expense. 其中：⼯资薪⾦纳税调整额职⼯福利费、职⼯⼯会经费和职⼯教育经费的纳税调整额 Interest expense tax payment adjustment amount 利息⽀出纳税调整额 Entertainment expenses tax adjustment amount 业务招待费纳税调整额 Advertising expenditure tax payment adjustment amount ⼴告⽀出纳税调整额 Tax adjustment for contribution expenditure 赞助⽀出纳税调整额 Donations Contributed Tax Adjustment 捐赠⽀出纳税调整额 Tax adjustment for depreciation and amortisation expenditure 折旧、摊销⽀出纳税调整额 Loss on bad debts tax payment adjustment amount 坏账损失纳税调整额 Provision for bad debts tax payment adjustment amount 坏账准备纳税调整额 Penalties paid for late late tax payment 罚款、罚⾦或滞纳⾦。
中英对照租赁词汇(中)
中英对照租赁词汇(中)J机场airports（铁路）机车 locomotive机动车费 motor carrier fee机构融资institutional finance机构文件organizational documents（飞机的）机身airframe机制mechanism基本利率prime interest rate基本租金（各期应付的租金）basic rent基础设施infrastructure基建费用 capital expenditure级别 classes（将目标市场定位于某类规模客户的）极化polarization 即期实现current realization即时转移present transfer疾病 illness集装箱container计算机computer技术上的定位technological orientation技术老化technological obsolescence记录 record继承人 successors（合同到期后的）继续有效程度survivability价格指数prices indices间接税 indirect tax间接的银行租赁indirect bank leasing兼并acquisitions监管程序supervisory process监管 supervise监控 monitoring检修 overhaul检验inspection检验报告inspection report检验结果inspection findings检验员inspector减记 write-off减少reduction(对)减税(的)兴趣tax appetite减损detraction简单融资租赁 simple finance leases交付及验收程序delivery and acceptance process交换exchange交易transactions交易成本transaction costs交易税transaction tax交易特许（销售）税transaction privilege(sale)tax交易习惯和贸易惯例course of dealing and usage of trade 教育education加入accession（美国的）加速成本回收的折旧MACRS depreciation加速支付 accelerated payment价值比value ratio节税 tax saving结论conclusion接受acceptance接受日 acceptance date解除relieve解除管制deregulation解散dissolution(期限)届满(时)at the expiry借款人 borrower金融工具 financial instruments金融公司finance companies金融机构financial institution金融证书financial instruments金融资产证券化投资信托 FASIT (financial asset securitization investment trust)金融资产 financial assets进度计划 schedule进口租赁in-bound leases进款proceeds近似approximation竞争风险competitive risk竞争者 competitor经得起检验的案例verifiable case经纪人费broker fee经纪人 brokers经济利益economic benefits经济气候economic climate经济上的所有权economic ownership经济寿命economic life经营效率 operational efficiency经营租赁operating leasing经营租赁协议operating leases净财富税net worth tax净出资余额net investment outstanding净收益net earnings, net margin净现金出资余额net cash investment outstanding净应税收入net taxable income净值net value净租赁（指不附带任何技术服务的租赁）net lease（电脑租赁的）救灾服务disaster recovery services绝对和无条件付款 absolute and unconditional payments绝对责任条款hell-or high water clauses绝症 fatal illness拒绝objection拒收rejectK卡车track开票和收款 bill and collect开支expenditure抗辩defense嵌入的embedded可撤销的cancelable可撤销性cancelability（固定利率中期融资）可得到程度availability of fixed rate medium-term financing可抵扣程度deductibility可收回程度collectibility, recoverability可回收金额recoverable amount可回收净额 net collectible value可减税的费用tax deductible expense（信息传递中的）可连通性connectivility（美国）可替代最低税AMT (Alternative Minimum Tax)可行使的exercisable可营利地运用profitable operation可予驳回的推定rebuttable presumption可转换次级票据converted subordinated notes客户customers客户的购买周期customer's purchase cycle客户联系customer contact扣减deduction, abatement扣留arrest, recoupment扣押detention, levy扣押抵债处置foreclosure disposition会计处理accounting treatment会计利益accounting benefits会计期间 accounting period会计政策accounting policies会计准则accounting principle(对)会计准则(的)巧妙运用manipulation of accounting principle s 跨境融资 cross-border funding宽机身飞机wide-body aircraft宽松条款 lenient terms库存锁定 treasury locks亏损防堵loss containment捆绑(在一起的)附加服务bundled additional services捆绑（服务） bundling扩容scaleL垃圾焚烧waste incineration垃圾债券 junk bonds拉美租赁协会Felalease蓝皮书（美国二手市场设备价格手册）bluebook累计准备金accumulated allowance类别的确定classification determination类推为analogous to类型type立即可以得到的资金 immediately available fund立足于信用的出租人credit-based lessor立足于资产的出租人asset-based lessor利差rate spreads利润产生 profit generation利率掉期 interest rate swaps利息和收费收入interest and fee income联邦保证抵押 federally guaranteed mortgage(美国)联邦航空署FAA(Federal Aviation Administration) 联邦所得税federal income tax（德国）联邦税务法庭 Federal Tax Court联合团体affiliated group联盟alliances（卖主同出租人的）联手销售计划 private-label program 廉价购买任择权BPO(bargain purchase option)廉价续租任择权BRO(bargain renewal option)量化标准quantitative criteria了结抵押（抵押权人按规定拍卖抵押物以受偿）foreclosure 灵活性 flexibility零散权益fractional interest零售retail零售商销售税retailers 'sales tax流动比率current ratio流动性融通 liquidity facility流动性支持liquidity support流动资金working capital留存retain（承租人的）留购率retention rate留置权encumbrance, lien留置日lien date留置任择权put option垄断monopoly垄断部门 monopolies履行 performance律师 counselM卖主暗扣vendor discount卖主融资vendor finance卖主协议 vendor agreements卖主的再处置责任remarketing obligations of the vendor 卖主租赁计划vendor leasing programs卖主 vendor猫（调制解调器）modem毛出资总额 total gross investment毛利税递延GPTD(gross profit tax deferral)贸易税trade tax贸易税附加返还 trade tax add-backs贸易折扣trade discount每股基本收益basic earnings per share每股收益率EPS(earning per share)每股稀释后收益diluted earning per share（美国）财务会计标准委员会第13号说明：租赁FASB(Federal Accounting Standards Board) 13美国法学会American Law Institute美国国家税务局法规US Internal Revenue Service code（美国）国内税收法IRC（Internal Revenue Code）(美国)国内税务局IRS(Internal Revenue Service)（美国）进出口银行EXIM bank美国联邦所得税US federal income taxes(美国)全国性的独立全面服务租赁出租公司national independentfull-service leasing rental firms（美国）统一州法律委员 NCCUSL（The National Conference of Commissioners on Uniform State Laws）（美国）统一商法典 UCC(Uniform Commercial Code)(美国)统一商法典关于法定融资租赁的条款UCC Article 2A 美国）行政法Administrative Law（美国）载重汽车出租及租赁协会TRALA（美国）证券交易委员会SEC（Security and Exchange Commission）门坎threshold门诊诊所outpatient clinic免税单位tax-exempt entities免税发行者 tax-exempt issuers免税机构 exempt entity免税市场tax-exempt market免税债tax-exempt debt免税资产exempt assets免责disclaimer面值face value密封标价销售sealed bid sale（德国）民法典 Civil Code民航当局aviation authority民商法civil and commercial law名义价格购买任择权nominal purchase option名义价格 nominal price明示的担保 express warranty敏感性分析 sensitivity analysis默认接受implied acceptance模式model, pattern目标市场target market目标收益率target yield母公司parentN耐久性durability纳税地place of taxation纳税人 taxpayer纳税时点tax timing（所披露信息严重扭曲时的）内部参考internal preference内部交易insider transaction（电、气、热的）能源传输 power transmission年度预算拨款annual budget appropriationO偶然销售causal sale偶然销售豁免occasional sales exemption欧洲租赁协会LeaseuropeP排定进度付款的利息部分interest component of scheduled payments 拍卖auction sale盘存inventory赔偿indemnification赔付率loss ratio培训training披露项目disclosure items评定等级ratings评估appraisal, assess评估人员appraisers评级代理机构 rating agencies平静行使权 quiet enjoyment right平静占有quiet possessions平均寿命 average life批准ratification破产成本bankruptcy cost破产程序 bankruptcy proceedings破产法bankruptcy law破产法院 bankruptcy court破产接收receivership破产受益人 receivers破产 bankruptcy, insolvency普通信托 ordinary trustsQ欺诈fraud期回报率periodic rate of return期末程序end-of-term process期末结果end-of-term consequences期末应退还的保证金 refundable security deposit期末租金调整条款租赁协议TRAC（Terminal Rental Adjustment Clause）leases期权options（合同文本）起草 draftsmanship起飞take-off（飞机的）起落架landing gear起重机crane起租日lease inception契约covenants契约受托人indenture trustee签署sign, signature前端支付front-end payment前言preface钱到钱的租赁（租赁业内对融资租赁的俗称）money-over-money lease 潜在冲突potential conflict潜在减损potential impairment欠款indebtedness强制性的 enforceable桥梁 bridge桥式融通 bridge facility侵犯 invasion侵权infringement侵占appropriation清算人 liquidator情报收集intelligence gathering求偿金额amount of recourse区别 distinction区域化regionalization趋降的利息费用曲线 downward sloped interest expense line取代 substitute权利要求 claim权利资格entitlement权益出资 equity contribution权益负债率debt-to-equity ratio权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity insertion权益投资人equity investor权益证券equity securities权益资本equity capital权重weight全额支付full-payout全额支付还是非全额支付full-payout versus non-full-payout全程服务租赁 FSL(full-service lease)全额承诺 full commitment全面解决方案total solution全球调查global survey全球化 globalization全球租赁业 global leasing industry全套服务租赁full-service lease确定的条款 firm term缺陷deficiency确认 identificationR让步concession（经营租赁合同中的）让步条件quid pro quo让与assignment燃料使用税fuel use tax(承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价格arbitrary and artificially highvalue认定 finding认可 authorize认证authenticate认真草拟的合同条款 well-crafted contract clauses融资出租人 financial lessor融资交易出售的净利得net gain on sale of financing transactions 融资来源financing source融资人financiers融资条件financial terms融资租赁financial leasing融资租赁法律finance lease laws融资租赁交易 financial leasing transaction融资租赁协议finance lease ,capital lease软（供大于求）市场soft (oversupplied) market软件卖主 software vendor软件 softwareS司法管辖区jurisdictions三方网络triple net渗透penetration设备瑕疵 equipment defects商品牌号trade names商务条款 commerce clause, commercial terms商业风险commercial risk商业性销售mercantile-type sale商业信托 business trust商誉goodwill上市公司 public-held companies（一个新产品从构思到实际推入市场所用的时间）上市时间 time to market 上限 ceiling上下限ups and collars少数权益前收益 earnings before minority interest设备成本 equipment cost设备出租rental of equipment设备抵押票据notes secured by equipment设备风险的分担及管理 equipment risk allocation and management 设备经理asset manager设备原值 OEC(original equipment cost)设备租赁业equipment leasing industry设备清单 Equipment Schedule设备认定equipment identification设施utility神权法制theocratic legal system审核内容清单 checklists审计audits审计官comptroller(涉及租赁的)审慎性标准 prudential norms relevant to leasing 升级upgrade生效日effective date生效 enter into force声明 declarations声誉 reputation剩余期间remaining period剩余所得residual income社团association时间模式time pattern实际上的所有权virtual ownership实施enactment实施补救 enforcing remedies实现realization实现价值 realize the value实质上的所有权人substantive owner实质先于形式substance over form实质性合并substantive consolidation实质性使用essential use使用量amount of usage使用权right to use使用权租赁（对经营租赁的形容）usage leases 使用税use tax使用条件 conditions of usage（设备的）使用小时hours of use市场的不完善market imperfection市场参与者market participants市场份额market share市场规模 market size市场环境marketplace市场利率market rates of interest市场摩擦market friction市场渗透率market penetration市场稳定性market stability市政工程 public works世界租赁大会World Leasing Convention事故casualty事实上的所有权actual ownership事实真相检查程序merit review process事先通知advance notice事业费 operating expense（飞机的）适航指令airworthiness directives适销性(经营租赁协议中的暗示保证) merchantability适用的证券法律applicable securities laws适用的应纳税寿命applicable tax life适用法律applicable law收回recover（从别国）收回（租赁物的）风险 repatriation收取和支付 collect and disburse收入和支出的确认 ncome and expense recognition收益调整adjustment of yield收益模型 earnings pattern收益确认recognition of income收益曲线yield curve收益 gains手段means首期更改租赁协议first amendment leases受款人payee受权专营部门 obligopolies受让人assignee受托人trustee受托责任fiduciary responsibilities受益人 beneficiaries授予人 grantor售后回租 sales and leaseback属性 attributes术语terminology数据传输data transmission数据转换 data transfer(对)数据管理(的)重要能力 significant date management capability 数字化digitization司法场所judicial arena司法协助重新占有judicially-assisted repossession私人的或公有的 private and public私人运送人 private carriers私有化privatization（支撑租赁交易的）四大支柱the four pillars（区别融资租赁和经营租赁的）四项标准four criteria讼案suits所有者信托 owner trust双赢事件 win-win event双重课税协议 double taxation agreement双重税double tax（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议double-dip tax leases税tax税法tax code税后收益率 after-tax rate税基 tax base税前收益率pretax rate税收taxation税收风险 tax risk税收利益转移tax benefit transfer税收上的折旧 tax depreciation(美国税法中的)税收所有权tax ownership税收租赁（指真实租赁，承租人的租金支出可直接抵扣）tax lease 税务法规 tax status税务条例tax regulations隧道 tunnels随附于所有权的风险和报酬risks and rewards incident to ownership 随机租金contingent rental, contingent rents损害damage , prejudice损耗exhaustion损失deficiency, losses损失赔偿金 liquidated damage损失索赔deficiency claim损益表income statement缩水underwater所得税income tax所管理的已筹资金资产净额平均值 average managed net financed assets 所有权ownership, title所有权的保留ownership retention(对)所有权(的)满足感 pride of ownership所有权权益ownership interest所有权人titleholder所有权自动转移 ATT (automatic transfer of title)所有权租赁（对融资租赁实质的形容）ownership leases所有者 owner所在地location（银行的）锁箱和自动转存安排lock box collection and sweep arrangement 锁箱账户lock box account诉讼 action, litigationT摊销amortize摊销进度表amortization schedule套期保值 hedge(对)特定对象直接销售 private placement特别优先权规则 special priority rules特殊目的实体special purpose entity（SPE）特殊预提税 particular withholding tax特许权franchise（持有）特许权（的）期间 concession period特许使用权费royalties特许 concession, license（融资租赁）特有的三边关系 distinctive triangular relationship 提交 tender提留 retention, withhold(为)提前结束（租赁协议而作的）支付 lease termination payment 提前结束任择权 ETO(early termination option)提前结束时的罚金erlay termination penalty提前结束 early termination提前买断EBO (early buyout)提取准备金 provisioning替代的服务者 replacement servicers替换件replacements(用附加税)填补（福利开支）clawback(可)填补空缺(的)市场niche market条款 provisions铁路车辆的短期租赁 trip leases通行费toll通用车队common carriage通用性commonality通用租赁文本universal lease documentation通货紧缩deflation同客户持续而紧密的接触 continuous and close customer contact 同期利率coterminous rate同义词synonyms同意consent同意或非经同意的留置权 consensual or non-consensual lien 同质性homogeneity（卖主的对谁都一样的）统一销售计划 one-off program捅破公司的面纱 piercing the corporate veil投标申请书request for proposal投入税 input tax投资等级信用评级investment grade credit rating投资公司investment company投资回报investment return投资净损失中的权益 equity in net loss of invests投资人investors(投资)组合 portfolio推定出售 constructive sale推进程序roll-out process推论 presumption推土机 bulldoze退出 denunciation(物理性能的)退化physical deterioration退租设备off-lease equipment托收 collection拖欠delinquencies拖延的持续时间duration of delayT型账户 T-account。
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（2）Where interest expenses cannot be calculated and allocated based on the transfer of real estate project, or without relevant certificates of financial institution provided:
Real estate developon＝Less than:（The sum paid for acquisition of land use right＋Real estate development costs）×10%（less than）
Deductible items
Specific provisions
The sum paid for the acquisition of land use right
Land prices or grant fees paid to obtain land use right;
Related expenses paid under State uniform provisions, including registration fees and transfer charges, and deed taxes, etc.
Real estate development costs
The actual amount of costs incurred by taxpayer for real estate project development can be deductible.
Including land requisition and demolition compensations, preliminary engineering costs, civil and erection costs, infrastructure costs, costs of public supporting facilities, and indirect costs of development, etc.
Taxes related to transfer of real estate
Business tax, city maintenance and construction tax, education levy , local education levy ,
Other deductible items
Real estate development expenses
（1）Where interest expenses can be calculated and allocated based on the transfer of real estate project, with relevant certificates of financial institution provided:
Deductible items of land appreciation tax
ACCA F6考试：Deductible items of land appreciationtax
Deductible items for newly built property and used building of real estate developers
Real estate development expenses allowed for deduction＝Less than: Interest＋（The sum paid for acquisition of land use right＋Real estate development costs）× 5%（less than）