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gtag规则 -回复
gtag规则-回复GTAG规则是指《全球税务审计指南》（Global Tax Audit Guide）的缩写，是国际税务组织（IOTA）和国际税务协会（IFA）联合编制的旨在提供税务审计指导的重要工具。
GTAG规则通过提供一系列实用的方法和技巧，帮助税务审计员在大量的税务数据中筛选出重要信息，并确保审计工作具有高效性和准确性。
本文将一步一步回答GTAG规则的相关问题，深入了解其核心内容和应用。
第一步：了解GTAG规则的背景和目的GTAG规则作为国际税务组织和国际税务协会联合推出的指南，旨在提供全球税务审计的标准和指导。
它的主要目的是帮助税务审计员了解税务环境、理解税务法规和政策，并提供工具和技术来应对各种复杂的税务审计挑战。
第二步：掌握GTAG规则的核心原则和方法GTAG规则的核心原则包括全面性、可重复性、可证明性和合规性。
全面性意味着税务审计员需要对所有相关的税务信息进行审查，确保不会遗漏重要的审计证据。
可重复性要求审计工作在相同的条件下能够得出相似的结论，使得审计结果具有可比性和可验证性。
可证明性是指审计员需要能够提供充分的证据来支持审计结论。
合规性是指审计员需要遵守法律和道德规范，确保审计工作具有合法性和合规性。
第三步：了解GTAG规则的应用范围和适用情况GTAG规则可以适用于各种类型的税务审计，包括企业所得税、个人所得税、增值税等。
它适用于所有层级的税务审计员，无论是初级审计员还是高级审计员都能受益于其中的指导和技巧。
此外，GTAG规则还适用于各种类型的组织，包括公司、非营利组织和政府机构等。
第四步：了解GTAG规则的具体内容和方法GTAG规则提供了一套完整的税务审计方法和技巧，包括税务风险评估、税务数据分析、税务文件审计等。
税务风险评估是指对组织内的税务风险进行评估和排查，确定哪些风险需要重点审计。
税务数据分析是通过使用数据挖掘和分析工具，对大量的税务数据进行筛选和归类，找出重要的审计线索。
财务会计学专业名词中英文对照
AAA 美国会计学会abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英) Accounting Standards Committee 会计准则委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,附属公司Association of Government Accounting 政府会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师意见书auditor,s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处理,分批数据处理B/D 过次页B/E 汇票BE analysis 损益分界分析,保本分析bear ①承担,负担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,负担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标保证金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill ①汇票,票据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry 失实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会bond ①债券②保证书,保证金③忠诚保证bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 流通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存bookkeeper 簿记员,记账员bookkeeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财务成果B/R 应收票据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界分析,损益平衡分析break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock 保险库存,缓冲存货bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营失败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer,s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细则by-product 副产品CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①生产能力②偿债能力capacity cost 生产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 资本金,资本capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized 额定资本,法定资本capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain 资本利得,资本收益capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept 资本保持概念,资本维护概念capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in 实缴股本,投入股本capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return 资本收益率,投资回收率capital stock 股本capital stock outstanding 发行股本,流通在外股本capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification 资本验证,验资CAPM 资本性资产计价模型carried interest 附带权益carry back 结转前期扣减,移前扣减carrying cost 置存成本,储存成本carrying value ①置存价值②抵押品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB 成本会计准则委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting 现金收付制会计,收付实现制会计cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement 现金流转表,现金流量表cash-flow to capital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员cashier,s check 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position 现金状况,现金头寸cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order 现金订货,订货现金casting 加总,合计casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization 集中经营,集权certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalent coefficient 确定等值系数certificate of capital verification 验资证明书certificate of deposit 存款单certificate of incorporation 公司登记执照,公司注册证书certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners 注册财务计划师certified financial statement 已审核财务报表,已审核会计报表certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册管理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 连续清算chairman of the board of director 董事长chairman,s report 董事长报告change fund 找零备用金changing prices accounting 物价变动会计charge ①费用②借记,借项③赊账④留置权charge account 赊账,赊账账户charge and discharge statement 信托财产(或遗产)收支报表charge card 付款卡charge off 注销charge sale 赊销charter 执照,许可证chartered accountant 特许会计师chartered financial analyst 特许财务分析师charted financial consultant 特许财务咨询师,特许财务顾问chartist 图表分析专家chart of accounts 账户分类表,会计科目表chattel 动产chattel mortgage 动产抵押check ①支票②检查,核对check and balance system 制约平衡制度,制衡制度check cleaning 支票交换checking account 支票账户,活期存款账户check register 支票登记簿check verification 支票验证chief accountant 总会计,会计主任chief auditor 总审计,审计主任chief cashier 总出纳,出纳主任chief financial officer 财务总裁,财务总经理CHIPS 票据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital 流动资本,流动资金claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类classification of stockholders, equity 股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证clearance ①结关,报关②票据交换,清算③清仓clearance agent 报关结算代理商clearance sale 清仓减价销售clearing ①票据交换②结算clearing account ①暂记账户,过渡账户②票据交换往来账户clearing house 票据交换所clear-up cause 清理条款clerical error 笔误,记账错误clerk 办事员,职员client 客户,委托人closed account 已结账账户closed-end mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司closing ①结账②收盘closing adjustment 结账调整,决算调整closing balance 期末余额closing date 结账日期,截止日期closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM 贡献毛利,贡献毛益CMA 注册管理会计师CML 资本市场贝塔风险线COBOL 普通商业用语code ①代号,代码②法规,守则Code of Professional Ethics 《职业道德守则》coding 编码coding clerk 编码员coding of accounts 账户编码co-financing 共同融资coin 硬币coinsurance clause 共同保险条款collateral 抵押品,担保品collateral bond 抵押品担保债券,动产担保债券collateral loan 抵押品担保贷款collectibles 收藏物collection agency 收账代理商collection period 收款期collective policy 收账政策collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement 合并财务报表,合并会计报表combined journal and ledger 合并日记分类账,日记总账comfort letter 安慰信函commercial bank 商业银行commercial bill 商业汇票commercial credit 商业信用commercial law 商法commercial paper ①商业票据②流通票据commission 佣金,手续费commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity 商品,货物commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本common dollar 等值美元common-size statement 共同尺度报表common stock 普通股common stock equivalent 等同普通股Common Stock Index 普通股股票价格指数community of interest 共同权益,共同权益集团commuted value 折算价值company 公司company director 公司董事长company finance 公司财务company law 公司法company reserve 公司公积金company tax 公司税comparability 可比性comparative accounting 比较会计,比较会计学comparative statement 比较财务报表,比较会计报表compensating balance 补偿性存款额,存货抵销余额compensating errors 抵销性错误compensation ①报酬②补偿,赔偿compensatory stock option 补偿性购股权competitive bidding 竞争性投标compilation of financial statement 编辑财务报表,编辑会计报表complete audit 全部审计complete cycle costs 全部周期成本completed contract method 全部完工法complete transaction 完整经济业务complex capital structure 复杂资本结构complex information processing 复杂信息处理compliance audit 符合规章审计compliance test 符合规章抽查,符合性抽查composite break-even point 综合损益分界点composite depreciation 综合折旧composition 偿债协议,债务和解compound amount of 1 dollar 1元的复利终值,1元的本利和compound discount 复贴现,复折现compound entry 复合分录compound interest 复利compound interest method of depreciation 复利折旧法compound value 复利值comprehensive audit 综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller 审计长,主计长Comptroller General 总审计长compulsory audit 强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算机会计数据库computed price 推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财务管理computer conferencing 电子计算机会议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network 电子计算机网络,电子计算机互联网络computer software 电子计算机软件concealment 隐瞒,匿报concept 概念conceptual framework 概念构架,概念体系concern 企业,商号concession ①特许,特许权②折让,优惠condensed balance sheet 简明资产负债表condensed income statement 简明损益表conditional acceptance 附加条件承兑conditional bond 附条件债券confidential information 机密信息,机密资料confirmation letter 询证信函,查证信函confirmed letter of credit 保兑信用证confiscated goods 没收货物,充公货物confiscation 没收,充公conflict of interest 公私利益冲突,借公营私conglomerate combination 跨行业企业合并conglomerate company 跨行业公司,集团公司conglomerate financial statement 集团公司财务报表,集团公司会计报表conservatism ①保守性②稳健性consignment 寄销,寄托consignment account 寄销账户consistency 一致性consolidated financial statement 合并财务报表,合并会计报表consolidation 创立合并consolidation goodwill 合并商誉consortium 国际财团,国际银团consortium project 国际财团投资项目constant price 不变价格constant purchase power accounting 不变购买力会计constituent company 子公司,成员公司construction contract accounting 建筑合同会计construction work in process 在建工程constructive dividend 推定股利constructive fraud 推定欺诈constructive receipt 推定收入consular invoice 领事签证发货票consultant 咨询师,顾问consultant fee 咨询费Consultative Committee of Accounting Bodies 会计团体协商委员会consumed cost 耗用成本Consumer Price Index 消费品物价指数Continental European accounting 欧洲大陆会计contingency 意外事项,或有事项contingency account 意外准备账户contingency financial plan 应急财务计划contingent gain 或有收益,或有利得contingent loss 或有损失continuing account 连续账户,结转账户continuing appropriation 连续拨款,连续经费continuing investment 连续投资continuing professional education 专业进修教育,专业连续教育continuing security 连续担保continuity postulate 连续经营假设continuous audit 连续审计continuous budget 连续预算,滚动预算continuous inventory 连续盘存contra account 抵销账户contract 合同contract labor 合同工contractor ①定约人②承包商contract price 合同价格contra entry 对销分录contributed capital 实缴股本contributed capital in excess of par value 实缴股本的股票溢价contribution ①缴入股本②分担费用③贡献毛利④捐献,捐款contribution approach to pricing 贡献毛利法定价contribution margin 献毛益,贡献毛利contribution margin income statement 贡献毛利损益表contribution margin ratio 贡献毛利率contributory pension plan 分担退休金计划control ①控制②管制control account 统制(统驭)账户controllable cost 可控制成本controlled accounts 被统制账户controlled company 受控公司,子公司controller 会计长,主计长controlling company 控制公司controlling-company accounting 控制公司会计controlling interest 控制股权,多数股权convention 惯例,常规conventional accounting 常规会计conventional costing 常规成本计算法conventional income statement 常规损益表conversion ①兑换②换算,折算conversion price 兑换价格conversion rate 兑换率,折算率convertible bond 可兑换债券convertible preferred stock 可兑换优先股conveyance 转让,转让证书cook 窜改账目cooked books 假账coownership company 共有公司coownership of property 共有财产copyright 版权copyright royalty 稿费,版税corporate accounting 公司会计corporate bond 公司债券corporate charter 公司执照corporate finance 公司财务corporate joint venture 合资经营公司,合资公司corporate raider 公司侵夺者corporate readjustment 公司账务重新调整corporate reorganization 公司重组,公司改组Corporate Report 《公司报告》corporate risk 公司风险corporation 公司,股份公司corpus 本金correcting entry 更正分录correspondent ①客户,往来商号②代理银行corruption 贿赂,行贿cost ①成本②耗费,花费cost absorption 成本摊配,成本转并cost accountant 成本会计师cost accounting 成本会计Cost Accounting Standards 《成本会计准则》cost accounts 成本账户cost allocation 成本分摊,成本分配cost analysis 成本分析cost and freight 货价加运费价格cost and insurance 货价加保险费价格cost audit 成本审计cost basis 成本基准cost-benefit analysis 成本效益分析cost center 成本中心cost classification 成本分类cost control 成本控制cost distribution 成本分摊,成本分配cost flow 成本流转costing 成本计算法cost, insurance and freight 到岸价格cost ledger 成本分类账cost object 成本对象cost of capital 资本成本cost of goods manufactured 制造成本,半成品成本cost of good sold 销货成本cost of living adjustment 按生活费用调整cost of sales 销货成本cost or market, whichever is lower 成本与市价孰低法cost-plus pricing 成本加成计价法cost principle 成本原则cost records 成本记录。
metro中英对照
Chinese 广告底限(与最低营业额有关) 销售封锁标志 目标群体标志 客户满意 客户忠诚度 客户益处 以客户为导向 客户生命周期 客户净价值 客户问卷 客户分类 营销计划 针对客户类别的特殊活动 行动计划 促销 特殊商业行动 电话行销 回执率 电话销售 客户俱乐部 拜访客户 邮寄邮件 广告小册子 形象手册 插页 传真 周年庆 直销 客户关系管理 目标客户群 地址 地址供应商 商会 一客户在现购自运方面的采购潜力 采购行为 专业需求 满足客户需求 客户分类 客户行业 行业领域 摊贩 非独立食品零售商 跨地区连锁店 地区性连锁店 独立食品零售商 国内的/本国的 外国的 精制食品零售商 鱼类水产零售商 饮料零售商 蔬菜水果零售商
englishchinesecustomerreportinganalysiscustomerdatanumbernonfoodcustomersregisteredcustomersloadedcustomersactivecustomer24monthsbuyingcustomercurrentperiodbuyingratenewcustomerspotentialcustomerspenetrationratecustomerfrequencyaveragenumbercustomersperstoreaveragenumberinvoicesaverageinvoiceamountaverageturnoverpercustomeraverageturnoverpercustomervisitnumberstoresturnovergrowthsalesperlzftefulltimeequivalentsalessurfacesalespersqmsalessurfacefoodnonfoodshareparticipationcostpercustomercustomermarketingcustomerconsultantsalesrepresentativefirstseniorcustomerconsultantkeyaccountmanagercustomerplanningcoredemandcustomerspbuprofessionalbusinessusertopcustomerdevelopmentcustomerspotcustomermetromakrocustomercardentitledcardholderauthorizedbuyingacquisitionreacquisitionunexploitedcustomerpotentialreactivationnonbuyingcustomerscustomerdevelopmentcustomercoachingcustomercareattendancecatchmentareatimezoneacquisitionsectorterritoryacquisitionareacustomerfilecustomerdatabasecustomerfileupdatecustomerdatadeleteerasecu
财务会计术语中英文对照
accelerate ddepreciati on 加速折旧法account 帐户、会计科目accounting cycle会计循环accounting changes会计变动accounting income会计收益accounting policies会计政策accountingprinciplesboard(AP B)会计原则委员会accountin gstandards executive coomittee 会计准则执行委员会accountin g trendsand technique 会计趋势与技术accountsreceivables应收帐款accrual basis 权责发生制accruedexpenses应付费用accrueditems应计项目accruedrevenues应收收入accumulateddepreciation累计折旧acid-test ratio 酸性测试比率presentvalue现值markup再加价additionalmarkupcancellati on 再加价取消aditionalpaid-incapital资本公积adjusting调整aging oftheaccounts approach 帐龄分析法allowancefordoubtfulaccounts坏帐准备allowancemethod备抵法allowanceto reduceinventory to market 存货跌价准备allowance to reduce short-term investments to market 短期投资跌价准备American Accountin gAssociati on(AAA)美国会计学会American Institete of Certified PublicAccounta nts(AICP 美国会计师协会amortization摊销an annuity due 到期年金终值amount of anordinary annuity 普通年金终值analysis of long-term solvency 长期偿债能力分析analysis of returnon investmen 投资报酬分析analysis of short-term liquidity 短期偿债能力分析announce ment date 认股权宣告日annualeffective tax rate 全年有效税率annuity年金annuitydue到期年金annuitymethod年金法antidilutiv e effect 反稀释效果APBopinion & statement s APB发布的意见书及声明书appraisalsystem评价法appraisalvalue评定价值appropriaed指拨appropriatedretained earnings 拨定留存收益assetexpenditure资本支出assets资产associating cause and effect 因果关系直接配属attribution摊计auditor'sreport审计报告authorized capital stock 核准发行股份available for sale 备供出售者available-for-sale securities 备供出售证券averagecollection period 帐款收回平均天数average days tosell the inventory 存货周转平均天数bad debtexpense坏帐费用balancesheet approach 资产负债表法bankoverdraft银行透支bankreconcilia tion 银行往来调节表bankstatement对帐单baseinventory基期存货base year基期basicaccountin g equation 会计基本方程式basicprinciples基本原则bearer bonds 息票公司债beneficiary受益人betterment改良billingsonconstruction in process 预收工程款bonds payable 应付公司债bonus and profitsharing plan 员工奖金及分红bookvalue method 帐面价值法bookvalue ofnet assetsacquired股权净值callpremium收回溢价call price赎回价格callprovisions收回条款callable bonds 可收回公司债callablepreferred stock 可收回优先股capitalexpenditure资本支出capitallease资本租赁capitalstock股本capitalstocksubscribe d 已认购股份capitalsurplus资本公积capitalization of interest 利息资本化carryingvalue帐面价值cashdiscount现金折扣cashdividends现金股利cashequivalent s 现金等价物cash flowsfrom operation activities 营业活动的现金流量cash overand short现金短溢certificates ofdeposit定存单changefunds找零金changesinaccountin g estimate 会计估计的变动changes inaccountin g 会计原则变动changes inreporting entity 编制报表主体变动consistency一致性claim请求权closedcorporatio ns 非公开发行公司closing结帐collectionmethod收现法commonstock普通股common stocksubscribe d 已认普通股股本common-size financialstatement s 共同比财务报表comparability比较性comparativeanalysis比较分析comparativestatements比较报表compensatory stockoption plan 酬劳性认股计划completedperfoman ce method 全部履行法completed-contract method 全部完工法complexcapital structure 复杂资本结构compound interestmethod复利法comprehensive approach 全面改革法computersoftware costs 电脑软件成本condensed income statement 简明损益表conservatism稳健原则consignee承销人consignment-in承销品consignment-out寄销品consignor寄销人construction inprocess在建工程contingencies或有事项contingentliabilities或有负债continuityconventio n 持续经营惯例contraaccount抵减科目contributed capital投入资本controlling account统制帐户conventions惯例convertibl e bonds 可转换公司债convertibl epreferred stock 可转换优先股copyrights 著作权，版权cost addmarkup contract 成本加价合约costallocation method 成本分摊法costdepletion method 成本折耗法cost flowassumptio n 成本流动假设cost index成本指数costmethod成本法cost of goodsmanufact ured 产成品成本cost priociple; historicalcost principle 历史成本原则costrecovery method 成本回收法cost-benefit constraint 成本效益限制costs ofconstructi on 工程成本比例法costs ofissuing bonds 公司债发行成本cost-to-cost method 工程成本比例法coupons兑换券covenants债务条款credit贷credit card sale 信用卡销货creditratings信用评级crossreference交叉索引cumulative deficit累积亏损cumulativ e effect 累积影响数cumulativ e effectadjustmen t 当期调整法cumulativ e effect of change inaccountin g principle 会计原则变动累积影响数cumulativ e effect of changesin accountin g 会计原则变动累积影响数cumulativ epreferred stock 累积优先股currentadjustmen t 当期调整法currentassets流动资产currentliabilities流动负债currentmaturitiesof long-term debts 长期负债一年内到期部分currenttatio流动比率currenttax expense(b enefit)当期所得税费用（利益）date ofannoucement宣告日date ofdeclaratio n 股利宣告日date of expiration 过期失效日date ofex-right除权日date of payment 股利发放日date of record 股权登记日debenture bonds 无担保公司债debit借debit andcreditrules借贷法则debtsecurities债务证券debt to stockhold ers' equity 负债对股东权益比率debt tototalassetsratio负债比率decision usefulness 决策有用性deferredannuity递延年金deferredcharge递延借项deferredcompensa tion cost 递延酬劳成本deferredcredits递延贷项deferredgross profit 递延销货毛利deferreditems递延项目deferredmethod递延法deferredpayment contract 递延付款合约deferredrecognition递延认列deferred tax asset 递延所得税资产deferredtax liability 递延所得税负债depletableassets递耗资产depletion折耗deposit intransit在途存款depreciab ale assets 折旧性资产depreciable cost折旧成本depreciation base折旧基础depreciationexpense折旧费用derivativefinancialinstrumen ts 衍生性金融商品development costs开发成本dicision usefulness 决策的有用性dilutiveeffect稀释作用directfinancing lease 直接融资租赁direct method 直接冲销法directmethod直接法direct pricing 直接评价法directwrite-off method 直接冲销法discontinuedsegment停业部门discounton bonds payable 公司债折价discounton notes payable 应付票据折价discounton notes receivable 应收票据折价discounted presentvalue折现值discounting notes receivable 应收票据贴现dishonore d notes receivable 拒付票据、催收票据disposaldate处分日distributions to owners 分配给业主dividendpay-out ratio 股利支付率dividendrevenue股利收入dividend yield ratio 股利收益率dollar-valurLIFO retail method 金额后进先出零售价法dominantindustry segment 主要产业部门donatedassets受赠资产donatedtreasury stock 受赠的库藏股票double-declining-balance method 双倍余额递减法double-entrybookkeeping复式簿记dualpresentations双重表达dueprocess审慎程序dynamicstatements动态报表earingsper share每股盈余earlyextinguishment提前偿付earned已赚得earnedsurplus盈余公积earning盈余economicentityassumptio n 经济主体假设economicincome经济所得economicsubstance over legal form 经济实质重于法律形式effective interestrate method 实际利率法effectiverate有效利率effective yield 实际利率、市场利率、有效收益率efficient markethypothesi s 效率市场假说efforts-expended method 工时进度比例法emergingissues task force 紧急问题处理小组employeediscount员工折扣employee stockoption plan 员工认股计划equitymethod权益法equitysecurities权益证券equivalentpercentage of interest 约当持股比例estimateditems估计项目estimatedliabilityunder warranties 估计产品保证负债estimatedresidualvalue估计残值excessearnings approach 超额盈余法exchangable可交换性exchangerate effects 汇率变动的影响ex-dividenddate除息日executory contract 待执行合同executorycosts履约成本exerciseof call privilege 行使赎回权expectedreturn on plan assets 退休金资产预期报酬expense warrantyaccrual method 保证费用计提法warranty approach 保证费用计提法expirationdate of the rights 认股权行使截止日expiration of return-right method 退货权逾期法exploration costs勘探成本ex-rightstock除权股extinguishment ofdebt债务清偿extraordinarygain(loss)非常损益extraordinaryrepairs大修faceamount面值face rate票面利率feedbackvalue回馈价值financialaccounting fundation 财务会计基金会financial accountin gstandards advisory council 财务会计准则咨询委员会financial accountin gstandards board(FA SB)财务会计准则委员会financialcapital财务资本flexibility财务弹性financialincome财务所得financialinstruments理财工具financialleverage index 财务杠杆指数financial mobility 财务机动性financingactivities理财活动finishedgoods inventory 产成品存货first-infirst-out先进先出fixedassets固定资产flexibility弹性floating浮动floor市价下限flow流量footnotes附注four-columnbank reconcilia tion 四栏式银行往来调节表fractionalyear depreciati on 不满一年的折旧计算franchise revenue 加盟特许收入franchisee加盟员franchises特许权franchisor加盟主free onboarddestinatio n 目的地交货free on boardshipping point 起运点交货full costing 全部成本法fulldisclosure principle 充分披露原则full-cost approach 全部成功法fully dilutedearnings per share 完全稀释每股盈余funds基金funds statement 资金状况表future amount ofan annuity due 到期年金终值future amount of anordinary annuity 普通年金终值futures期货gaincontingencies或有利得gain(loss)onconversio n of bonds 公司债转换（损）益gain(loss) on sale ofshort-term investmen ts 出售短期投资利益（损失）general journal 普通日记帐general purchasin g poweraccountin g 一般购买力会计general purposefinancial statement 一般目的财务报表generally accepted accountin gprinciples (GAAP)一般公认会计原则going concern(c ontinuity)assumptio n 持续经营假设goods intransit在途商品goodwill商誉grant date给予日greenmail绿色信函grossmethod总额法grossprofitmethod毛利率法guarantee d bonds 保证公司债guaranteed residualvalue保证残值held to maturity 持有至到期日held-to-maturity securities 持有至到期日证券high ratio of returnedmerchand ise to 高退货率的销货horizontalanalysis水平分析hostiletakeover恶意并购idealism理想性identifiable intangible assets 可明确辨认的无形资产imapairment of value 价值的减损impairment of assets 资产价值减损implicit rate computedby the lessor 出租人的隐含利率improvements改良imputed interest rate 隐含利率，设算利率inceptionof the lease 租赁开始日incomebeforeincometaxes税前净利incomestatementapproach损益表法incomesummary本期损益incometax allocation 所得税分摊incometax benefit 所得税利益incometaxes payable 应付所得税incometaxes withheld 扣缴所得税income(lo ss) from continuing operation 持续经营部门损益income(lo ss) from discontinued operation 停业部门损益increment alborrowing rate 增额借款利率incremental direct costs 增额直接成本incremental method增额法individualitem approach 个别比较法inducedconversion引诱转换industrypeculiarities行业特性industrysegments产业部门inflationaccountin g 通货膨胀会计infrequency ofoccurrence不常发生initial direct cost 原始直接成本initialfranchise fee 原始权利金installment accounts receivable 分期应收帐款installmen t sales 分期付款销货installment sales method 分期付款法in-substancedefeasance of debt视同清偿intangibleassets无形资产interestcosts利息成本interestondiscount贴现息interestrate swaps利率交换interest-bearingnote附息票据interimdebt中期负债internalauditing内部稽核internaldirect costs 内部直接成本internally developed 内部自行发展interperio d incometax allocation 跨期所得税分配interpolation插补法intraperiod incometax allocation 同期所得税分配inventorymethod盘存法inventory turnover 存货周转率investeme nt tax credit 投资租税抵减的处理investmen t revenue-discontinued operation 停业部门投资收益investmen t revenue-extraordin ary 非常投资收益investment revenue-ordinary 一般投资收益issuance date 认股权发行日issuancefor cash现金发行issue papers 待研究问题通报、问题报告issuedcapital stock 已发行股份issues in accounting education 会计教育问题研究journal 日记簿、分录簿journalizing分录junk bond垃圾债券just-in-timeinventory system 即时存货系统landimprovem ents 土地改良物largestock diveidend 大额股票股利last-infirst-out后进先出leaseterm(duration)租赁期间leasedassetundercapitalleases租赁资产leaseholdimprovements租赁改良legalcapital法定资本legal form法律形式leverage财务杠杆leveragebuyouts融资购并leverageleases杠杆租赁LIFO liquidatio n 后进先出存货的减少lifo reserve 后进先出存货准备line ofbusiness主要行业liquidity流动性listedcorporations上市公司long-termcapital to fixed assets 长期资金对固定资产比率long-terminvestments长期投资long-termliabilities长期负债long-termnotes payable 长期应付票据long-termoperation al assets 长期营业用资产losscontingencies或有损失loss fromdiscountin g of notes 票据贴现损失loss fromlong-termcontracts工程损失loss onimpairme nt 价值减损损失lower of cost ormarket method 成本与市价孰低法lump-sumpurchase整批购买managerialaccountin管理会计manufacturing cost制造成本marginaltax rate边际税率markdowncancellation减价取消marketmethod市价法marketvaluemethod市价法markup加价matchingprinciple配比原则materiality重要性maturityvalue到期值measurement date衡量日merchandiseinventory商品存货ity可衡量性mislead误导monetary assets 货币性资产monetary items 货币性项目moneycapital gain 货币资本利得mortgage bonds 抵押公司债movingaverage移动平均multiple-items approach 混合商品法multiple-pool method 多项组合法multiple-stepformat多步式multiple-stepincome statement 多步式损益表netaccounts receivable 应收帐款净额netadditionalmarkup净再加价netmarkdown净减价netmethod净额法netrealizablevalue method 净变现价值法neutrality中立性nominalaccount虚帐户rate名义利率noncompensatory plans 非酬劳性计划noncompe nsatory stockoption plan 非酬劳性认股计划noncumul ativepreferred stock 非累积优先股noninterest-bearing note 不附息票据nonmonet ary items 非货币性项目nonpartici patingpreferred stock 非参加优先股noparvaluestock无面额股normalshrinkage正常损耗notesreceivabledishonored(past due)拒付应收票据notesreceivables应收票据NSF (notsufficient fund)存款不足支票number ofcompoundingperiods复利次数obligations undercapital leases 应付租赁款off-balance-sheet financing 资产负债表外融资operatingcycle营业周期operatinglease营业租赁operational assets营业资产option选择权ordinaryannuity普通年金originalsellingprice原始售价output measures 产出单位比例法outstanding capital stock 流通在外股份outstandin g checks 未兑现支票paid-incapital投入资本par value面额par valuemethod面额法par valuestock有面额股participatingpreferred stock 参加优先股percentageapproach百分比法percentagedepletion method 百分比折耗法percentag e of grossprofit method 毛利百分比法percentag e-of-completio n method 完工比例法percentag e-of-receivables approach 应收帐款百分比法percentage-of-sales approach 销货百分比法periodexpense期间费用periodicinventory system 定期盘存制permanent account实帐户permanent difference 永久性差异perpetualinventory system 永续盘存制petty cash零用金physicalcauses物质因素physical inventory 实地盘存制plantassets厂房设备point ofsale销货点pooling ofinterests method 权益结合法post-balancesheetevents期后事项posting过帐predictivevalue预测价值preemptiv e rights 优先认股权preferredstock优先股prepaidexpenses预付费用prepaidincome taxes 预付所得税preparingtrialbalance试算presentamount现值presentvalue ofan annuity due 到期年金现值present value of anordinary annuity 普通年金现值priceindex approach 物价指数法price-earningsratio(p/eratio)市盈率primaryearnings per share 基本每股盈余principal本金priorperiodadjustmen t 前期损益调整probable很有可能product warranty 产品售后服务保证pro-formaamounts拟制资料propertyrights财产权property,plant andequipment厂房设备proportionalmethod比例法proportionalperforman ce method 比例履行法、purchasecommitments进货合约purchasediscount进货折扣purchaseretuen and allowance 进货退回及折让quickassets速动资产quickratio速动比率rate ofreturn ontotal assets 总资产报酬率ratioanalysis比率分析rawmaterialinventory原料存货reacquisition price收回价格readilydetermina ble fair value 具有明确的公平价值readymarketability变现性realaccount实帐户real estate lease 不动产租赁reasonably possible有可能receivables应收款项receivable s turnover 应收帐款周转率recover回收recoverab ility test 可回收性测试refinancing再融资relatedpartytransactio ns 关系人交易relative salesvalue method 相对售价法relevance相关性reliability可靠性realizable可实现realized已实现remote极少可能repairsandmaintenan ce 修理与维护repaymentat maturity 到期直接偿付replacement cost重置成本replacement method重置法replenishof petty cash 零用金的拨补representationalfaithfulness忠实表达researchand developm ent costs 研究开发支出（成本）researchmonograph研究论丛reserve准备value残值restoratio n costs 回复原状成本retailinventory method-FIFO 先进先出成本零售价法retailmethod零售价法retainedearnings留存收益retroactiverestateme nt 追溯重编法return of capital 资本的退回return oninvestmen t 投资报酬率revenue(expense)expenditure收益支出revenuefromlong-termcontracts工程收入revenueprinciple;revenuerecognition principle 收入认列原则revenuescollectedinadvance预收收入reversingentry转回分录risk free无风险sales andleaseback售后租回salesdiscount销货折扣discount not taken 顾客未取得折扣salesreturn and allowance 销货退回与折让sales withbuyback agreement 附买回合约的销货sales withhigh rates of return 高退货率的销货salvagevalue残值secondarycapital market 次级资本市场secretreserve秘密准备secured bonds 附担保公司债securities and exchangecommissi on(SEC)证券交易委员会seethrough看穿segmentreporting分部报告self-constructed assets自建资产servicecosts服务成本servicehours method 工作时间法servicelife耐用年限short-terminvestments短期投资significant industry segment 重要产业部门significant influence 重大影响力simplecapital structure 简单资本结构simpleinterest单利single-stepformat单步式single-stepincome statement 单步式损益表sinkingfund method 偿债基金法sinkingfunds偿债基金smallstock dividend 小额股票股利softwareproductio n costs 软件生产成本sourcedocuments原始凭证specialcolumn专栏special journal 特种日记帐specificidentification个别认定specifically identifiabl 可个别辨认standardcost标准成本standardcost system 标准成本法statedcapital法定资本statedinterestrate票面利率stated rate名义利率statedvalue设定价值statementof cash flows 现金流量表statement of changesin financial 财务状况变动表statement of sources and applications of funds 资金来源运用表statement s of financialaccountin g 财务会计概念公报statement s of financial accounting standards and interpretat 财务会计准则公报及公报的解释staticanalysis静态分析staticstatements静态报表statutorydepletion method 法定折耗法stockdividends股票股利stockoption plan 员工认股计划stockrights认股权stocksplits股票分割stock warrants 认股权、认股证stockholders' equity股东权益stockholders' equity to fixed assets 股东权益对固定资产比率stockholders' equityto totalassets权益比率straight-linemethod直线法structuralanalysis结构分析subscribe d stock 已认购股本subscriptionsreceivable应收股款subsequent events期后事项subsidary accounts 明细帐、子目successfulefforts approach 勘探成功法sum-of-the-years'-digits method 年数合计法supermajority vote 绝大多数票决supplementaryinformation补充资讯supportingschedules补充附表swaps交换权systemma tic andrational allocation 系统而合理的分摊tax credit 所得税抵减taxable amount 应课税金额taxableincome课税所得taxesrefundreceivable应退税额technical bulletins 技术性公报technological feasibility 技术可行性temporaryaccount虚帐户temporarydifference s 暂时性差异temporaryinvestment临时投资theory理论timeperiodconventio n 会计期间惯例timevalue of the money 货币时间价值timeliness及时性times-interest-earned ratio 利息保障倍数timing difference 时间性差异total asset turnover 总资产周转率tradediscount商业折扣trade-ins抵换trademarks商标权trading securities 经常交易证券transactionapproach交易法treasurystock库藏股treasurystock method 库藏股票法trendanalysis趋势分析trial anderrormethod试误法trialbalance试算表troubleddebtrestructuri ngs 财务困难债务整理true nopar stock 无面值股票trustee信托人twotransactions concept 两项交易观念unaffiliated customer 非关系企业的客户unappropriated未指拨underlyingassumptions基本假设understandability可理解性unearnedfranchise fees 预收加盟特许收入unearnedinterest revenue 未实现利息收入uniformity统一性unit lifo method 单位后进先出法unit pricing 单位评价法unit-of-measure assumptio n; monetaryunit assumptio 货币计量假设units ofproductio n method 生产数量法units-of-output method 生产数量法unlisted or over-the-counter corporatio ns 上柜（非上市）公司unrealized capital 未实现资本unrealizedcapital gains or losses 未实现资本增值或损失unrealized gain on market value recoveryof short-term investmen ts 短期投资未实现市价回升利益unrealizedgain or loss 未实现损益holdinggain or loss 未实现持有损益unrealized loss onlong-term investmen ts 长期投资未实现跌价损失unrealized loss onshort-term investmen ts 短期投资未实现跌价损失unusual innature性质特殊valuationaccount评价科目variable costing 变动成本法verifiability可验证性verticalanalysis垂直分析vestedrights既得权利visualinspectionmethod目视法wateredstock掺水股本weightedaverage加权平均weighted-averageamount ofaccumulatedexpenditu res 累积支出的平均数and where-gone statement 资金来源与用途表withrecourse有追索权withholding代扣款项withoutrecourse无追索权work inprocess inventory 在产品存货workingcapital营运资金workingcapitalratio流动比率workingmodel作业模型worksheet method 工作底稿法years-of-service method 预期服务年数法。
企业纳税大户 英语
企业纳税大户英语
"企业纳税大户" 在英语中可以翻译为"major corporate taxpayer" 或"leading corporate taxpayer"。
这个短语用于描述那些纳税额较大、在企业领域中扮演重要角色的公司。
以下是一些可能的句子：
●The government recognizes XYZ Corporation as a major corporate taxpayer due to its
significant contributions to the national revenue. 政府认可XYZ 公司为一家主要的企业纳税大户，这是由于其对国家财政收入做出的显著贡献。
●Leading corporate taxpayers play a crucial role in sustaining public services through their
substantial financial contributions. 领先的企业纳税大户通过其可观的财政贡献在维持公共服务方面发挥着至关重要的作用。
●The company's status as a major corporate taxpayer highlights its commitment to fiscal
responsibility and community development. 作为一家主要的企业纳税大户，该公司的地位凸显了其对财政责任和社区发展的承诺。
请根据具体的上下文选择适用的翻译，以确保准确传达意思。
银行术语--中英文对照
ABS 资产担保证券（Asset Backed Securities的英文缩写）Accelerated depreciation 加速折旧Acceptor 承兑人；受票人；接受人Acmodation paper 融通票据；担保借据Accounts payable 应付帐款Accounts receivable 应收帐款Accredited Investors 合资格投资者；受信投资人指符合美国证券交易委员(SEC)条例，可参与一般美国非公开(私募)发行的部份机构和高净值个人投资者。
Accredit value 自然增长值Accrediting 本金增值适用于多种工具，指名义本金在工具（如上限合约、上下限合约、掉期和互换期权）的期限内连续增长。
Accrual basis 应计制；权责发生制Accrued interest 应计利息ACE 美国商品交易所Acid Test Ratio 酸性测验比率；速动比率Acquisition 收购Across the board 全面一致；全盘的Acting in concert 一致行动；合谋Active assets 活动资产；有收益资产Active capital 活动资本Actual market 现货市场Actual price 现货价Actual useful life 实际可用年期Actuary 精算师；保险统计专家ADB 亚洲开发银行(Asian Development Bank的英文缩写)ADR 美国存股证；美国预托收据；美国存托凭证(参见AmericanDepository Receipt栏目）ADS 美国存托股份(American Depository Share的英文缩写)Ad valorem 从价；按值Ad valorem stamp duty 从价印花税Adjudicator 审裁员Adjustable rate调息按揭mortgage (ARM)Admitted value 认可值Advance 垫款Affiliated pany 关联公司；联营公司After date 发票后，出票后After-hours dealing 收市后交易After-market 后市[股市] 指某只新发行股票在定价和配置后的交易市场。
会计英语单词·词汇·中英对照(全本)
AAA美国会计学会Abacus《算盘》杂志abacus算盘Abandonment废弃,报废;委付abandonment value废弃价值abatement①减免②冲销ability to service debt偿债能力abnormal cost异常成本abnormal spoilage异常损耗above par超过票面价值above the line线上项目absolute amount绝对数,绝对金额absolute endorsement绝对背书absolute insolvency绝对无力偿付absolute priority绝对优先求偿权absolute value绝对值absorb摊配,转并absorption account摊配账户,转并账户absorption costing摊配成本计算法abstract摘要表abuse滥用职权abuse of tax shelter滥用避税项目ACCA特许公认会计师公会accelerated cost recovery system加速成本收回制度accelerated depreciation method加速折旧法,快速折旧法acceleration clause加速偿付条款,提前偿付条款acceptance①acceptance bill承兑票据acceptance register承兑票据登记簿acceptance sampling验收抽样access time存取时间accommodation融通accommodation bill融通票据accommodation endorsement融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability经营责任,会计责任accountability unit责任单位Accountancy《会计》杂志accountancy会计accountant会计员,会计师accountant general会计主任,总会计accounting in charge主管会计师accountant’s legal liability会计师的法律责任accountant’s report会计师报告accountant’s responsibility会计师职责account form账户式,账式Accounting①会计②会计学accounting assumption会计假定,会计假设accounting basis会计基准,会计基本方法accounting changes会计变更accounting concept会计概念accounting control会计控制accounting convention会计常规,会计惯例accounting corporation会计公司accounting cycle会计循环accounting data会计数据accounting doctrine会计信条accounting document会计凭证accounting elements会计要素accounting entity会计主体,会计个体accounting entry会计分录accounting equation会计等式accounting event会计事项accounting exposure会计暴露,会计暴露风险accounting firm会计事务所Accounting Hall of Fame会计名人堂accounting harmonization会计协调化accounting identity会计恒等式accounting income会计收益accounting information会计信息accounting information system会计信息系统accounting internationalization会计国际化accounting journals会计杂志accounting legislation会计法规accounting manual会计手册accounting objective会计目标accounting period会计期accounting policies会计政策accounting postulate会计假设accounting practice会计实务accounting principle会计原则Accounting Principle Board会计原则委员会accounting procedures会计程序accounting profession会计职业,会计专业accounting rate of return会计收益率accounting records会计记录,会计簿籍Accounting Review《会计评论》accounting rules会计规则Accounting Series Release《会计公告文件》accounting service会计服务accounting software会计软件accounting standard会计标准,会计准则accounting standardization会计标准化Accounting Standards Board会计准则委员会(英) Accounting Standards Committee会计准则委员会(英) accounting system①会计制度②会计系统accounting technique会计技术accounting theory会计理论accounting transaction会计业务,会计账务Accounting Trend and Techniques《会计趋势和会计技术》accounting unit会计单位accounting valuation会计计价accounting year会计年度accounts会计账簿,会计报表account sales承销清单,承销报告单accounts payable应付账款accounts receivable应收账款accounts receivable aging schedule应收账款账龄分析表accounts receivable assigned已转让应收账款accounts receivable collectionperiod应收账款收款期accounts receivable discounted已贴现应收账款accounts receivable financing应收账款筹资,应收账款融资accounts receivable management应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion增殖accrual basis accounting应计制会计,权责发生制会计accrued asset应计资产accrued expense应计费用accrued liability应计负债accrued revenue应计收入accumulated depreciation累计折旧accumulated dividend累计股利accumulated earnings tax累积盈余税,累积收益税accumulation累积,累计acid test ratio酸性试验比率acquired company被盘购公司,被兼并公司acquisition购置,盘购acquisition accounting盘购会计acquisition cost购置成本acquisition decision购置决策acquisition excess盘购超支acquisition surplus盘购盈余across-the-board全面调整ACT预交公司税act法案,法规action起诉,诉讼active account活动账户active assets活动资产activity业务活动,作业activity account作业账户activity accounting作业会计activity ratio业务活动比率activity variance业务活动量差异act of bankruptcy破产法act of company公司法act of God天灾,不可抗力actual capital实际资本actual value实际价值actual wage实际工资added value增值added value statement增值表added value tax增值税addition增置,扩建additional depreciation附加折旧,补提折旧additional paid-in capital附加实缴资本additional tax附加税adequate disclosure充分披露adjunct account附加账户adjustable-rate bond可调整利率债券adjusted gross income调整后收益总额,调整后所得总额adjusted trial balance调整后试算表adjusting entry调整分录adjustment调整adjustment account调整账户adjustment bond调整债券administrative accounting行政管理会计administrative budget行政管理预算administrative expense行政管理费用ADR资产折旧年限幅度ad valorem tax从价税advance预付款,垫付款advance corporation tax预交公司税advances from customers预收客户款advance to suppliers预付货款adventure投机经营,短期经营adverse opinion反面意见,否定意见adverse variance不利差异,逆差advisory services咨询服务affiliated company联营公司affiliation联营after closing trial balance结账后试算表after cost售后成本after date出票后兑付after sight见票后兑付after-tax税后AGA政府会计师联合会age寿命,账龄,资产使用年限age allowance年龄减免age analysis账龄分析agency代理,代理关系agency commission代理佣金agency fund代管基金agenda议事日程,备忘录agent代理商,代理人aggregate balance sheet合并资产负债表aggregate income statement合并损益表AGI调整后收益总额,调整后所得总额aging of accounts receivable应收账款账龄分析aging schedule账龄表agio贴水,折价agiotage汇兑业务,兑换业务AGM年度股东大会agreement协议agreement of partnership合伙协议AICPA美国注册公共会计师协会AIS会计信息系统all capital earnings rate资本总额收益率all-inclusive income concept总括收益概念allocation分摊,分配allocation criteria分配标准allotment①分配,拨付②分配数,拨付数allowance①备抵②折让③津贴allowance for bad debts呆账备抵allowance for depreciation折旧备抵账户allowance method备抵法all-purpose financial statement通用财务报表,通用会计报表alpha risk阿尔法风险,第一种审计风险altered check涂改支票alternative accounting methods可选择性会计方法alternative proposals替代方案,备选方案amalgamation企业合并American Accounting Association美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option美式期权American Stock Exchange美国股票交易所amortization①摊销②摊还amortized cost摊余成本amount金额,合计amount differ金额不符amount due到期金额amount of 1 dollar1元的本利和analysis分析Analyst分析师analytical review分析性检查annual audit年度审计annual closing年度结账annual general meeting年度股东大会annualize按年折算annualized net present value折算年度净现值annual report年度报告annuity年金annuity due期初年金annuity in advance预付年金annuity in arrears迟付年金annuity method of depreciation年金折旧法antedate填早日期anticipation预计,预列anti-dilution clause防止稀释条款anti-pollution investment消除污染投资anti-profiteering tax反暴利税anti-tax avoidance反避税anti-trust legislation反拖拉斯立法A/P应付账款APB会计原则委员会APB Opinion《会计原则委员会意见书》Application申请,申请书applied overhead已分配间接费用appraisal估价appraisal capital评估资本appraisal surplus估价盈余appraiser估价员,估价师appreciation增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation拨款,指拨经费appropriation account①拨款账户②留存收益分配账户appropriation budget拨款预算approval核定,审批approved account核定账户approved bond核定债券A/R应收账款arbitrage套利,套汇arbitrage transaction套利业务,套汇业务arbitration仲裁,公断arithmetical error算术误差arm,s-length price正常价格,公正价格arm,s-length transaction一臂之隔交易,正常交易ARR会计收益率Arrears①拖欠,欠款②迟付arrestment财产扣押Authur Anderson & Co.约瑟?安德森会计师事务所,安达信会计师事务所article文件条文,合同条款articles of incorporation公司章程articles of partnership合伙契约articulate环接articulated concept环接观念artificial intelligence人工智能ASB审计准则委员会ASE美国股票交易所Asian Development Bank亚洲开发银行Asian dollar亚洲美元asking price索价,卖方报价assessed value估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset资产asset cover资产担保,资产保证asset depreciation range资产折旧年限幅度asset-liability view资产—负债观念asset quality资产质量asset retirement资产退役,资产报废asset revaluation资产重估价asset stripping资产剥离,资产拆卖asset structure资产结构asset turnover资产周转率asset valuation资产计价assignment of accounts receivable应收账款转让associated company联属公司,附属公司Association of GovernmentAccounting政府会计师协会assumed liability承担债务,承付债务AT税后at cost按成本at par按票面额,平价at sight见票兑付,即期兑付attached account被查封账户attachment扣押,查封Attest证明,验证attestation证明书,鉴定书audit审核,审计auditability可审核性audit committee审计委员会audit coverage审计范围audited financial statement审定财务报表,审定会计报表audit evidence审计证据,审计凭证Audit Guides《审计指南》Auditing①审计②审计学auditing procedure审计程序auditing process审计过程auditing standard审计标准,审计准则Auditing Standards Board审计准则委员会Auditor审计员,审计师auditor general审计主任,总审计auditor’s legal liability审计师法律责任auditor’s opinion审计师意见书auditor’s report审计师报告,查账报告audit program审计工作计划audit report审计报告audit risk审计风险audit sampling审计抽样audit software审计软件audit test审计抽查audit trail审计脉络,审计线索audit working paper审计工作底稿authorized capital stock核定股本,法定股本automated clearing house自动票据交换所automated teller machine自动取款机automatic transfer service自动转账服务available asset可用资产available inventory可用存货average balance平均余额average collection period平均收款期average cost平均成本average-cost method平均成本法average inventory平均存货,平均库存average life平均寿命,平均使用年限average payment period (of应付账款平均付款期accounts payable)average rate of return平均收益率averages股票价格平均指数avoidable cost可避免成本back charge欠费费用back date倒填日期,填早日期backed bill背书票据back-end load后期负担Backer①票据担保人②财务支持人backlog depreciation欠提折旧back order欠交订货back pay欠付工资back tax欠交税款back-to-back credit对开信用证back-to-back loan对销贷款back wardation倒价backward integration逆向合并bad check空头支票bad debt呆账,呆账账户bad debt account呆账账户bad debt expense呆账费用bad debt ratio呆账比率bad debt recovery呆账收回bailment寄销,寄托bailout抽资bailout period投资返还期Balance①余额②平衡balance budget平衡预算balance due结欠余额balance fund平衡基金balance of account账户余额balance of payment国际收支差额balance of retained earnings留存收益余额balance sheet资产负债表balance sheet account资产负债表账户balance sheet analysis资产负债表分析balance sheet audit资产负债表审计balance sheet date结账日期balance sheet ratio资产负债表比率balance sheet total资产负债表总额balloon payment漂浮式付款bank银行bank(er’s) acceptance银行承兑,银行承兑汇票bank balance银行存款余额bankbook存折bank charge银行手续费bank checking account银行支票账户,银行活期存款账户bank confirmation银行证明信函bank credit银行信用,银行信贷bank custody银行保险库bank draft银行汇票Banker①银行家②银行bank failure银行倒闭bank loan银行贷款bank overdraft银行透支bank reconciliation statement银行对账单,银行存款调节表bank reference银行征信信函bank run银行挤兑bankruptcy破产bankruptcy act破产法bankruptcy cost破产成本bankruptcy court破产法院bankruptcy prediction破产判断Bankruptcy Reform Act of 19781978年破产改革法bank transfer银行汇兑业务,银行转账业务Bargain①合同,谈判②廉价货bargain money定金bargain purchase option承租人优先购置权bargain renewed option承租人优先续租权bargain sale廉价销售barometers经济晴雨表,经济指标barometers stock晴雨表股票barter以货易货barter transaction易货业务base基数base period基期base price基价base rate基础利率base stock基础存量BASIC基础语言basic earnings per share每股基础收益basis基准basis of accounting会计基准,会计方法basis of taxation计税基准basis point基点basket purchase整套采购,总价采购batch costing分批成本计算法batch processing分批处理,分批数据处理B/D过次页B/E汇票BE analysis损益分界分析,保本分析Bear①承担,负担②卖空者,空头bearer持票人bearer bond不记名债券bearer draft不记名汇票bear interest附息,负担利息bear market熊市,下跌行情bear squeeze榨空头beating the market战胜股市before-separation cost分离前成本before-tax income税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance期初余额beginning inventory期初存货bellwether security领头证券,龙头证券below par低于票面价值below the line线下项目beneficial interest受益人权益beneficial owner受益权人beneficiary受益人,受款人,受赔人Benefit①效益,利益②福利金,津贴benefit-cost analysis效益成本分析benefit-cost ratio效益成本比率benefit fund福利基金benefit in kind实物福利benefit system职工福利制度best-efforts agreement证券尽力推销协议beta coefficient贝塔系数beta risk贝塔风险,第二种类型误差betterment改造投资,改造工程投资B/F余额承前Bias偏差,偏向性bid①买价②投标bid bond投标保证金bid price①买方出价,买价②投标价格big bath巨额冲销Big Board大证券交易所Big Five五大会计师事务所Bill ①汇票,票据②通知单,清单③账单,发货票billing开发票,开账单billing clerk开票员bill of entry报关单bill of exchange汇票bill of lading提货单,提单bill of materials用料单bill of sales销货清单,卖据bills payable应付票据bills receivable应收票据B/L提货单black market黑市black money黑钱blank bill of lading不记名提货单blank check空白支票blank endorsement不记名背书blanket mortgage总括抵押blanket order总括订货单blanket price总括价格blind entry失实分录,未加说明的分录blind purchase盲目采购blue-chip蓝筹码股票,热门股票blue-sky laws蓝天法,股票发行控制法board chairman董事长board minutes董事会会议记录board of directors董事会board of trade同业公会,商会Bond ①债券②保证书,保证金③忠诚保证bond conversion债券兑换bond discount债券折价bonded goods保税货物bonded warehouse保税仓库bond financing债券筹资bondholder债券持有人bond indenture债券信托契约,债券契约bonding company忠诚担保公司bond issue cost债券发行成本bond premium债券溢价bond rating评定债券等级bonds outstanding流通在外债券,未偿付债券bonds payable应付公司债券bond yield债券收益率bonus奖金,红利bonus issue发行红利股Book①账簿②账面的③记账book audit账簿审计book balance账面余额book inventory账面存货,账面盘存Bookkeeper簿记员,记账员Bookkeeping①簿记,记账②簿记学book of final entry终结分录账簿book of original entry原始分录账簿book profit账面利润,账面盈利book rate of return账面收益率books of accounts账簿book value账面价值book value per share每股账面价值boot补价borrowing借贷,借款borrowing power借款能力bottom line损益表底线,最终财务成果B/R应收票据branch分支机构,分店branch accounting分支机构会计,分店会计branch current account分支机构往来账户,分店往来账户branch ledger分支机构分类账brand name牌号名称,商标名称breach of contract违约,违反合同breach of trust违反信托breakdown分解,按细目分类break-even analysis损益分界分析,损益平衡分析break-even chart损益分界图表,损益平衡图表break-even point损益分界点,损益平衡点break-up value拆卖价值bribes and kickbacks贿赂和回扣bridging loan过渡性贷款British Accounting Association英国会计学会broker经纪人brokerage经纪人佣金brought down入次页,过次页brought forward承前页budget预算budgetary control预算控制budget decision预算决策bugeting预算编制budget management预算管理budget variance预算差异buffer stock保险库存,缓冲存货Bull①买空②买空者,多头bullion金银块,金银条bull market牛市,涨市burden间接费用burden rate间接费用率Business ①商业,工商业②企业③经营,营业business accounting企业会计business barometer工商业指标business combination企业合并business cycle商业周期,商业循环business environment企业环境business failure经营失败business income企业收益,营业收益business risk经营风险,营业风险business segment企业分部business transaction企业交易,营业业务business trust企业经营信托buy and hold decision购入和持存决策buyer’s credit买方信贷buying expense进货费用buyout收购股权,收购控制股权buy over收买,贿赂bylaws公司章程细则by-product副产品CA特许会计师cable transfer电汇calculation计算calculator计算器calendar year日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond可提前兑回债券callable preferred stock可提前兑回优先股call loan活期拆放贷款call option股票购买期权call premium提前兑回溢价call price提前兑回价格call provision提前兑回条款cancelable lease可取消租约cancelled check注销支票C & F货价加运费C & I货价加保险费Capacity①生产能力②偿债能力capacity cost生产能力成本,经营能力成本capacity to borrow借款能力capacity to contract订约能力,订约资格capital资本金,资本capital account资本账户capital addition资本增置capital allowance资本减免capital and liabilities ratio资本负债比率capital appreciation资本升值capital asset资本性资产capital asset pricing model资本性资产计价模型capital authorized额定资本,法定资本capital budget资本预算capital cost资本成本capital deficit资本亏绌capital expenditure资本支出capital gain资本利得,资本收益capital impairment资本减损capital intensive资本密集capital investment资本投资capital investment appraisal资本投资评价capitalization资本化capitalization of earnings收益资本化capitalization of interest利息资本化capitalized value资本化价值capital lease资本租赁capital leverage资本杠杆作用capital loss资本损失capital maintenance concept资本保持概念,资本维护概念capital market资本市场capital market line资本市场贝塔风险线capital outlay资本支出capital-output ratio资本产值比率capital paid-in实缴股本,投入股本capital rationing资本分配capital reorganization资本改组capital reserve资本公积金capital return资本收益率,投资回收率capital stock股本capital stock outstanding发行股本,流通在外股本capital stock premium股本溢价capital stock subscriptions认购股本capital structure股本结构capital structure decision资本结构决策capital surplus资本盈余capital turnover资本周转率capital verification资本验证,验资CAPM资本性资产计价模型carried interest附带权益carry back结转前期扣减,移前扣减carrying cost置存成本,储存成本carrying value①置存价值②抵押品价值carry over ①结转下期扣减,移后扣减②结转库存,滚存量CASB成本会计准则委员会Cash①现金②兑现cashability变现能力cash account现金账户cash asset现金资产cash audit现金审计cash basis accounting现金收付制会计,收付实现制会计cash bonus现金红利cash break-even analysis现金损益分界分析cash budget现金预算cash cow现金母牛cash deficit现金亏绌cash disbursement journal现金支出日记账cash discount现金折扣cash dividend现金股利cash equivalent现金等价物cash equivalent value现金等值cash flow①现金流转②现金流量cash flow statement现金流转表,现金流量表cash-flow to capital-expenditureratio现金流量对资本支出比率cash-flow to total-debt ratio现金流量对负债总额比率cash forecast现金预测cashier出纳员cashier’s check银行本票cash in transit在途现金cash journal现金日记账cash on delivery货到付现cash on hand库存现金cash position现金状况,现金头寸cash receipts journal现金收入日记账cash records现金记录cash sale现金销售cash shortages and overages现金缺溢cash statement现金报表cash turnover ratio现金周转率cash with order现金订货,订货现金casting加总,合计casual audit临时审计CBA成本效益分析CCA现时成本会计CD存款单ceiling最高限额ceiling price最高限价central bank中央银行centralization集中经营,集权certainty确定性certainty decision确定性决策certainty equivalent确定等值certainty equivalent coefficient确定等值系数certificate of capital验资证明书verificationcertificate of deposit存款单certificate of incorporation公司登记执照,公司注册证书certificate of indebtedness借据certificate of protest拒付证明书certified accountant注册会计师certified check保付支票certified data processor注册数据处理师certified financial planners注册财务计划师certified financial statement已审核财务报表,已审核会计报表certified information system注册信息系统审计师auditorcertified internal auditor注册内部审计师certified management accountant注册管理会计师certified public accountant注册公共会计师certifying officer签付员chain discount连锁折扣chain liquidation连续清算chairman of the board of director董事长chairman’s report董事长报告change fund找零备用金changing prices accounting物价变动会计Charge ①费用②借记,借项③赊账④留置权charge account赊账,赊账账户charge and discharge statement信托财产(或遗产)收支报表charge card付款卡charge off注销charge sale赊销charter执照,许可证chartered accountant特许会计师chartered financial analyst特许财务分析师charted financial consultant特许财务咨询师,特许财务顾问chartist图表分析专家chart of accounts账户分类表,会计科目表chattel动产chattel mortgage动产抵押Check①支票②检查,核对check and balance system制约平衡制度,制衡制度check cleaning支票交换checking account支票账户,活期存款账户check register支票登记簿check verification支票验证chief accountant总会计,会计主任chief auditor总审计,审计主任chief cashier总出纳,出纳主任chief financial officer财务总裁,财务总经理CHIPS票据交换所银行内部支付系统chronological book序时账簿CIF到岸价格circularization发函询证circulating asset流动资产circulating capital流动资本,流动资金claim索赔classification of accounts账户分类表classification of assets资产分类classification of liabilities负债分类classification of stockholders,equity股东产权分类classified common stock分类普通股classified trial balance分类试算表claw back追回税款Clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange光票汇票clean letter of credit光票信用证Clearance ①结关,报关②票据交换,清算③清仓clearance agent报关结算代理商clearance sale清仓减价销售Clearing①票据交换②结算clearing account ①暂记账户,过渡账户②票据交换往来账户clearing house票据交换所clear-up cause清理条款clerical error笔误,记账错误clerk办事员,职员client客户,委托人closed account已结账账户closed-end mutual fund固定股份互助基金投资公司closely-held company不公共招股公司closely-held corporation不公共招股公司Closing①结账②收盘closing adjustment结账调整,决算调整closing balance期末余额closing date结账日期,截止日期closing entry结账分录closing price收盘价格closing trial balance结账试算表CM贡献毛利,贡献毛益CMA注册管理会计师CML资本市场贝塔风险线COBOL普通商业用语Code①代号,代码②法规,守则Code of Professional Ethics《职业道德守则》coding编码coding clerk编码员coding of accounts账户编码co-financing共同融资coin硬币coinsurance clause共同保险条款collateral抵押品,担保品collateral bond抵押品担保债券,动产担保债券collateral loan抵押品担保贷款collectibles收藏物collection agency收账代理商collection period收款期collective policy收账政策Collusion串通舞弊columnar journal多栏式日记账combination企业合并combined financial statement合并财务报表,合并会计报表combined journal and ledger合并日记分类账,日记总账comfort letter安慰信函commercial bank商业银行commercial bill商业汇票commercial credit商业信用commercial law商法commercial paper①商业票据②流通票据commission佣金,手续费commitment①承诺付款②承诺贷款commitment fee承诺费commodity商品,货物commodity exchange商品交易所Common Business Oriented Language普通商业语言common cost共同成本common dollar等值美元common-size statement共同尺度报表common stock普通股common stock equivalent等同普通股Common Stock Index普通股股票价格指数community of interest共同权益,共同权益集团commuted value折算价值company公司company director公司董事长company finance公司财务company law公司法company reserve公司公积金company tax公司税comparability可比性comparative accounting比较会计,比较会计学comparative statement比较财务报表,比较会计报表compensating balance补偿性存款额,存货抵销余额compensating errors抵销性错误compensation①报酬②补偿,赔偿compensatory stock option补偿性购股权competitive bidding竞争性投标compilation of financial statement编辑财务报表,编辑会计报表complete audit全部审计complete cycle costs全部周期成本completed contract method全部完工法complete transaction完整经济业务complex capital structure复杂资本结构complex information processing复杂信息处理compliance audit符合规章审计compliance test符合规章抽查,符合性抽查composite break-even point综合损益分界点composite depreciation综合折旧composition偿债协议,债务和解compound amount of 1 dollar1元的复利终值,1元的本利和compound discount复贴现,复折现compound entry复合分录compound interest复利compound interest method ofdepreciation复利折旧法compound value复利值comprehensive audit综合审计comprehensive budget综合预算comprehensive income综合收益comptroller审计长,主计长Comptroller General总审计长compulsory audit强制审计compulsory liquidation强制清算COMPUSTAT电子计算机会计数据库computed price推算价格computer电子计算机computer-aided audit电子计算机辅助审计computer-aided financialmanagement电子计算机辅助财务管理computer conferencing电子计算机会议computer fraud电子计算机舞弊computerized accounting电算会计化computer network 电子计算机网络,电子计算机互联网络computer software电子计算机软件concealment隐瞒,匿报concept概念conceptual framework概念构架,概念体系concern企业,商号Concession①特许,特许权②折让,优惠condensed balance sheet简明资产负债表condensed income statement简明损益表conditional acceptance附加条件承兑conditional bond附条件债券confidential information机密信息,机密资料confirmation letter询证信函,查证信函confirmed letter of credit保兑信用证confiscated goods没收货物,充公货物confiscation没收,充公conflict of interest公私利益冲突,借公营私conglomerate combination跨行业企业合并conglomerate company跨行业公司,集团公司conglomerate financial statement 集团公司财务报表,集团公司会计报表Conservatism①保守性②稳健性consignment寄销,寄托consignment account寄销账户consistency一致性consolidated financial statement合并财务报表,合并会计报表consolidation创立合并consolidation goodwill合并商誉consortium国际财团,国际银团consortium project国际财团投资项目constant price不变价格constant purchase power accounting不变购买力会计constituent company子公司,成员公司construction contract accounting建筑合同会计construction work in process在建工程constructive dividend推定股利constructive fraud推定欺诈constructive receipt推定收入consular invoice领事签证发货票consultant咨询师,顾问consultant fee咨询费Consultative Committee ofAccounting Bodies会计团体协商委员会consumed cost耗用成本Consumer Price Index消费品物价指数Continental European accounting欧洲大陆会计contingency意外事项,或有事项contingency account意外准备账户contingency financial plan应急财务计划contingent gain或有收益,或有利得contingent loss或有损失continuing account连续账户,结转账户continuing appropriation连续拨款,连续经费continuing investment连续投资continuing professional education专业进修教育,专业连续教育continuing security连续担保continuity postulate连续经营假设continuous audit连续审计continuous budget连续预算,滚动预算continuous inventory连续盘存contra account抵销账户contract合同contract labor合同工Contractor①定约人②承包商contract price合同价格contra entry对销分录contributed capital实缴股本contributed capital in excess ofpar value实缴股本的股票溢价contribution ①缴入股本②分担费用③贡献毛利④捐献,捐款contribution approach to pricing贡献毛利法定价contribution margin献毛益,贡献毛利contribution margin income贡献毛利损益表statementcontribution margin ratio贡献毛利率contributory pension plan分担退休金计划control①控制②管制control account统制(统驭)账户controllable cost可控制成本controlled accounts被统制账户controlled company受控公司,子公司controller会计长,主计长controlling company控制公司controlling-company accounting控制公司会计controlling interest控制股权,多数股权convention惯例,常规conventional accounting常规会计conventional costing常规成本计算法conventional income statement常规损益表Conversion①兑换②换算,折算conversion price兑换价格conversion rate兑换率,折算率convertible bond可兑换债券convertible preferred stock可兑换优先股conveyance转让,转让证书cook窜改账目cooked books假账coownership company共有公司coownership of property共有财产copyright版权copyright royalty稿费,版税corporate accounting公司会计corporate bond公司债券corporate charter公司执照corporate finance公司财务corporate joint venture合资经营公司,合资公司corporate raider公司侵夺者corporate readjustment公司账务重新调整corporate reorganization公司重组,公司改组Corporate Report《公司报告》corporate risk公司风险corporation公司,股份公司Corpus本金correcting entry更正分录correspondent①客户,往来商号②代理银行corruption贿赂,行贿cost①成本②耗费,花费cost absorption成本摊配,成本转并cost accountant成本会计师cost accounting成本会计Cost Accounting Standards《成本会计准则》cost accounts成本账户cost allocation成本分摊,成本分配cost analysis成本分析cost and freight货价加运费价格cost and insurance货价加保险费价格cost audit成本审计cost basis成本基准cost-benefit analysis成本效益分析cost center成本中心cost classification成本分类cost control成本控制cost distribution成本分摊,成本分配cost flow成本流转costing成本计算法cost, insurance and freight到岸价格cost ledger成本分类账cost object成本对象cost of capital资本成本cost of goods manufactured制造成本,半成品成本cost of good sold销货成本cost of living adjustment按生活费用调整cost of sales销货成本cost or market, whichever is lower成本与市价孰低法cost-plus pricing成本加成计价法cost principle成本原则cost records成本记录cost report成本报告cost sheet成本单,成本计算单cost variance analysis成本差异分析cost-volume-profit analysis成本—销量—利润分析counterfeit money伪造货币countermand止付,挂失countersign会签coupon息票coupon bond息票债券Court of Bankruptcy破产法院covenant保证条款Cover ①弥补,抵偿②保证金,抵押财产③补进coverage①保额②偿债准备金,偿债能力coverage ratio偿债能力比率covered interest arbitrage套息交易CPA注册公共会计师CPA examination注册公共会计师职称考试CPA firm注册公共会计师事务所Credit①贷方②贷记③信用,信贷④抵免credit account赊账,赊账账户credit agency信用调查机构,征信所credit analysis信用分析credit balance贷方余额credit card信用卡credit control信用控制credit guarantee信用保证,信用担保credit line贷款限额,信贷额度credit memorandum贷方通知单creditor债权人creditors, equity债权人产权creditors, ledger债权人分类账,应付账款分类账credit policy信用政策credit rating评定信用等级credit risk信贷风险credit sale赊销credit terms信用条件criminal liability刑事责任critical path accounting关键路径会计critical path method关键路径法cross check交互核对crossed check横线支票,划线支票cross rate (of exchange)交叉汇率,套汇汇率cross-reference (index)对照索引cum dividend附有股利cum rights附权,附认购新股权cumulative preferred stock累积优先股cumulative voting累积投票权currency通货,货币currency depreciation货币贬值currency exchange货币兑换,货币互换current①流动的②本期的current account①活期存款账户②往来账户current asset流动资产current asset turnover流动资产周转率current cost现时成本current cost account现时成本会计current cost income现时成本收益current expense①本期费用②经常费用current liability流动负债current rate method现时汇率法current ratio流动比率current replacement cost现时重置成本current return本期收益率current value①现时价值②现值custodial accounting保管会计custodial responsibility保管责任custom惯例,商业惯例customer’s advance客户预付款customer’s ledger客户分类账customs declaration报关单customs duty关税customs office海关cutoff截止,截账cutoff date截止日期,截账日期cutoff rate (of return)投资项目取舍收益率cutoff test截止抽查,截账抽查cycle count循环查点daily cash report现金收支日报daily statement日报表damages损害赔偿data资料,数据data base数据库data base management system数据库管理系统data processing数据处理data retrieval数据检索date日期date backward填早日期date due到期日date forward填迟日期date of balance sheet资产负债表日期,结账日期date of payment发放股利日期,发薪日期day book日记簿days purchases in accounts payable应付账款占用天数days sales in accounts receivable应收账款收款天数days sales in inventory存货销售天数dBase数据库管理程序DCF折现现金流量dead account呆账dead capital呆滞资本dead stock呆滞存货,冷背存货deal交易,买卖dealer证券经销商debenture(bond)信用债券,无担保债券debenture capital债券资本debit①借方②借记debit and credit convention借贷常规debit借方余额debit card记账卡,取款卡debit entry借方分录debit memorandum借方通知单。
国际税收常用英语词汇
国际税收常用英语词汇$ abuse of tax treaties 滥用税收协定$ active income 主动收入$ advance pricing agreement (APA) 预约定价协议$ area jurisdiction 地域管辖权$ arm's length principle 独立交易原则$ associated enterprise 关联企业$ base company rule 基地公司规定$ best method rule 最佳方法规定$ bilateral 双边$ blocked income 滞留收入$ bounded area 保税区$ branch 分公司/分支机构$ branch rule 分支机构规定$ burden of proof 举证责任$ cancellation of debt (COD) 取消债务$ carried back 向前结转$ carried forward 结转（向后期）$ charitable foundation 慈善基金$ charitable trust 公益/慈善信托$ "check-the-box" rule “打勾选择”规定$ citizen jurisdiction 公民管辖权$ comparable profit method (CPM) 可比利润法$ comparable uncontrolled price method (CUP) 可比非受控价格法$ comparative profit method （CPM）可比利润法$ conduit company 中介/导管公司$ consolidate 合并$ contribution analysis 贡献分析$ controlled foreign company (CFC) 受控外国子公司$ controlling company 控股公司$ cost plus method (CP) 成本加利润法$ current rule 现行规则$ current tax 本期税额$ deduction 扣除$ deemed dividend 认定的红利$ deferral 递延$ device 工具$ domicile 住所标准$ dual residence 双重居民$ earnings stripping 收益剥离$ excess credit position 超额抵扣情况$ excess interest expense 超额利息支出$ exemption 免除$ force of attraction 吸引力规定$ foreign direct investment (FDI) 国际直接投资$ foreign indirect investment 国际间接投资$ formula apportionment 公式分配法$ freeport 自由港$ group 跨国企业集团$ holding company 持股公司$ income所得$ interest expense利息支出$ Internal Revenue Code （IRC）(美国)联邦税法典$ Internal Revenue Service (IRS) (美国)联邦税务局$ internal taxes 国内税$ jurisdiction 管辖权$ legal tax savings 合法节税$ limited liability company (LLC) 有限责任公司$ mobile 流动性（指可在世界各地作公司业务）$ multilateral 多边$ off-shore center 离岸中心$ parent company 母公司$ partnership 合伙人制$ passive income 被动收入$ phantom income 虚幻收入$ physical presence 实际存在(居住)$ pooling of interest 股权联营法$ portfolio exemption 组合投资免税$ profit split 利润分割$ profit split method （PSM）利润分割法$ purchasing method 盘购法$ recognition 确认（会计）$ resale price method (RPM) 再销售价格法$ residence 居所标准$ residence of individuals 自然人居民$ residence of legal entities 法人居民身份的判定标准$ resident jurisdiction 居民管辖权$ residual analysis 余额分析$ royalty 使用费$ source 来源$ subsidiary/affiliate company 子公司/附属公司$ substance over form 实质重于形式$ super royalty rule 超级使用费规定$ tax audit 税务审计$ tax avoidance 避税$ tax credit 税收抵扣$ tax evasion 偷/逃税$ tax haven 避税港$ tax holiday 减税期$ tax jurisdiction 税收管辖权$ tax planning 税收筹划$ tax return 纳税申报$ tax sparing 税收抵扣限制$ the abstinence approach 禁止法$ the bona fide approach 真实法$ the channel approach 渠道法$ the exclusion approach 排除法$ the look-through approach 受益所有人法$ the number of days of presence 停留时间标准$ the subject-to-tax approach 纳税义务法$ thin capitalization 资本弱化$ threshold 下限$ trade or business 业务或经营$ transactional net margin method （TNMM）交易净利润率法$ transactional profit methods 交易利润法$ transfer pricing 转让定价$ treaty （双边税务）协议$ treaty override 协议优先$ treaty shopping 协议寻找。
加拿大遗产相关税务知多少
加拿大遗产相关税务知多少加拿大没有遗产税，也没有死亡(Death)税、继承税(Inheritance)等，而以资本利得（Capital Gain）。
加拿大与遗产处理有关的税费主要有两项，一项是死者最后一次缴纳收入所得税;一项是遗嘱验证税。
所谓人生的“最后一次纳税”，就是指人生中最不可能避免的“死亡和税收”同时发生的事情了。
当事人去世当年也要进行纳税的，会计师会对其名下的所有资产进行核对，然后按当年收入进行税务申报。
如果积累了一定财富而又在生前又没有进行合理转移和规划的话，这最后一次纳税所付出的财产会相当多。
遗嘱验证税(Probate Fee, Probate Taxes)是指立有遗嘱的人一旦去世,其遗嘱(Will)拥有法律效力处理其遗产(Estate)。
虽然遗嘱执行人(Executor)法律上有权根据遗嘱处理遗产，但当转移资产如投资、房产时，通常需要对遗嘱由法庭进行验证(Court Verification)。
而验证是要收取费用的。
因此，尽管加拿大没有明确的遗产税，但有与处理遗产有关的税收和费用及财产持有人过世后的最后一次收入申报。
并不是所有财产都需要包含在遗嘱内。
不少项目，如生前已经捐赠出去的资产、联名帐号（Joint Tenants with Rights of Survivorship）内的资产、已适当注明受益人的注册计划(如RRSP、RRIF)和人寿保险、信托里面的财产，大多数情况下可能不需要遗嘱，或者另立单独的无须验证的遗嘱。
注意，加拿大各省的遗嘱验证税率不同。
合理的计划可以降低遗嘱验证税。
如生前捐赠、联名帐号、在注册计划(如RRSP、RRIF)和人寿保险中指定适当收益人、建立信托、立两个或以上的不同遗嘱等。
要对身后的财产进行合理分配和转移，首先要进行规划设计，而且最好寻求专业帮助。
做资产与遗嘱规划时界定财产地很重要。
作为中国新移民来说，会面临两个地点，一个是中国，一个是加拿大。
这两地的处理是完全不一样的，如果在中国就要遵守国内的法律体系，从各种报道和政策的走向来看，中国未来对遗产税进行征收是极有可能的。
双支柱国际税收 英文翻译
"双支柱国际税收" 的英文翻译是"Two-Pillar International Taxation"。
"双支柱" 指的是国际税收改革框架中的两个主要支柱，分别是全球最低企业税率和数字服务税。
这个概念是由OECD（经济合作与发展组织）提出的，旨在解决跨境数字经济和全球企业税收规则的不平衡问题，以确保数字化时代的跨国企业能够公平纳税。
全球最低企业税率支柱旨在建立全球最低的企业税率标准，防止企业通过税收避免手段在全球范围内进行利润转移。
数字服务税支柱则着眼于数字服务行业，针对跨境数字服务征收特定的税款，以确保这些公司在所经营国家进行合理的纳税。
这两个支柱的目标是增强国际税收体系的公平性和可持续性，减少税收竞争和避税行为，从而促进全球税收收入的合理分配和稳定增长。
美国波士顿个所税抵扣明细
美国波士顿的税抵扣规则
美国波士顿的税抵扣明细可能会因为您的个人情况而有所不同。
一般来说，在美国波士顿可以抵扣的税包括：
●在美国波士顿州内工作时产生的州所得税
●在美国波士顿市内工作时产生的市所得税
●美国波士顿州或市内住房的物业税
●在美国波士顿州或市内购买的商品和服务的销售税
●美国波士顿州或市内住房的利息和租金
●美国波士顿州或市内的医疗费用
此外，根据您的个人情况，您还可能有资格获得其他税收抵扣。
例如，如果您是美国波士顿州的居民，您可能有资格获得州内的其他税收抵扣，例如教育税抵扣或高收入者税收抵扣。
建议您联系美国波士顿州或市的税务机构了解有关您个人情况下可以获得的税收抵扣的更多信息。
AICPA词汇表(美国CPA USCPA词汇表)
美国CPA 考试词汇表本词汇表提供给参加美国CPA 考试的考生使用，词汇表资源来自百度。
事实上还有一个更好的方法是，您可以使用亚马逊Kindle 阅读AICPA 辅导教材，Kindle 有内置的英汉词汇翻译软件，非常方便，省却了您查找本词汇表的时间。
立信USCPA Tina1 AAA 美国会计学会2Abacus 《算盘》杂志3abacus 算盘4Abandonment 废弃,报废;委付5abandonment value 废弃价值6abatement ①减免②冲销7ability to service debt 偿债能力8abnormal cost 异常成本9abnormal spoilage 异常损耗10above par 超过票面价值11above the line 线上项目12absolute amount 绝对数,绝对金额13absolute endorsement 绝对背书14absolute insolvency 绝对无力偿付15absolute priority 绝对优先求偿权16absolute value 绝对值17absorb 摊配,转并18absorption account 摊配账户,转并账户19absorption costing 摊配成本计算法20abstract 摘要表21abuse 滥用职权22abuse of tax shelter 滥用避税项目23 ACCA 特许公认会计师公会24accelerated cost recovery system 加速成本收回制度25accelerated depreciation method 加速折旧法,快速折旧法26acceleration clause 加速偿付条款,提前偿付条款27 acceptance ①承兑②已承兑票据③验收28acceptance bill 承兑票据29acceptance register 承兑票据登记簿30acceptance sampling 验收抽样31access time 存取时间32accommodation 融通33accommodation bill 融通票据34accommodation endorsement 融通背书35 account ①账户,会计科目②账簿,报表③账目,账项④记账36accountability 经营责任,会计责任37accountability unit 责任单位38Accountancy 《会计》杂志39accountancy 会计40accountant 会计员,会计师41accountant general 会计主任,总会计42accounting in charge 主管会计师43accountant,s legal liability 会计师的法律责任44accountant,s report 会计师报告45accountant,s responsibility 会计师职责46account form 账户式,账式47accounting ①会计②会计学48accounting assumption 会计假定,会计假设49accounting basis 会计基准,会计基本方法50accounting changes 会计变更51accounting concept 会计概念52accounting control 会计控制53accounting convention 会计常规,会计惯例54accounting corporation 会计公司55accounting cycle 会计循环56accounting data 会计数据57accounting doctrine 会计信条58accounting document 会计凭证59accounting elements 会计要素60accounting entity 会计主体,会计个体61accounting entry 会计分录62accounting equation 会计等式63accounting event 会计事项64accounting exposure 会计暴露,会计暴露风险65accounting firm 会计事务所66Accounting Hall of Fame 会计名人堂67accounting harmonization 会计协调化68accounting identity 会计恒等式69accounting income 会计收益70accounting information 会计信息71accounting information system 会计信息系统72accounting internationalization 会计国际化73accounting journals 会计杂志74accounting legislation 会计法规75accounting manual 会计手册76accounting objective 会计目标77accounting period 会计期78accounting policies 会计政策79accounting postulate 会计假设80accounting practice 会计实务81accounting principle 会计原则82Accounting Principle Board 会计原则委员会83accounting procedures 会计程序84accounting profession 会计职业,会计专业85accounting rate of return 会计收益率86accounting records 会计记录,会计簿籍87Accounting Review 《会计评论》88accounting rules 会计规则89Accounting Series Release 《会计公告文件》90accounting service 会计服务91accounting software 会计软件92accounting standard 会计标准,会计准则93accounting standardization 会计标准化94Accounting Standards Board 会计准则委员会(英)95Accounting Standards Committee 会计准则委员会(英)96accounting system ①会计制度②会计系统97accounting technique 会计技术98accounting theory 会计理论99accounting transaction 会计业务,会计账务100Accounting Trend and Techniques 《会计趋势和会计技术》101 accounting unit 会计单位102 accounting valuation 会计计价103 accounting year 会计年度104 accounts 会计账簿,会计报表105 account sales 承销清单,承销报告单106 accounts payable 应付账款107accounts receivable 应收账款108accounts receivable aging schedule 应收账款账龄分析表109 accounts receivable assigned 已转让应收账款110 accounts receivable collection period 应收账款收款期111 accounts receivable discounted 已贴现应收账款112 accounts receivable financing 应收账款筹资,应收账款融资113 accounts receivable management 应收账款管理114 accounts receivable turnover 应收账款周转率,应收账款周转次数115 accretion 增殖116 accrual basis accounting 应计制会计,权责发生制会计117 accrued asset 应计资产118 accrued expense 应计费用119 accrued liability 应计负债120 accrued revenue 应计收入121 accumulated depreciation 累计折旧122 accumulated dividend 累计股利123 accumulated earnings tax 累积盈余税,累积收益税124 accumulation 累积,累计125acid test ratio 酸性试验比率126acquired company 被盘购公司,被兼并公司127127 acquisition 购置,盘购128 acquisition accounting 盘购会计129 acquisition cost 购置成本130 acquisition decision 购置决策131 acquisition excess 盘购超支132 acquisition surplus 盘购盈余133 across-the-board 全面调整134 ACT 预交公司税135 act 法案,法规136action 起诉,诉讼137active account 活动账户138 active assets 活动资产139 activity 业务活动,作业140activity account 作业账户141activity accounting 作业会计142 activity ratio 业务活动比率143 activity variance 业务活动量差异144 act of bankruptcy 破产法145 act of company 公司法146 act of God 天灾,不可抗力147 actual capital 实际资本148 actual value 实际价值 149actual wage 实际工资150 added value 增值151 added value statement 增值表152 added value tax 增值税153addition 增置,扩建154additional depreciation 附加折旧,补提折旧155 additional paid-in capital 附加实缴资本156additional tax 附加税157adequate disclosure 充分披露158 adjunct account 附加账户159adjustable-rate bond 可调整利率债券160adjusted gross income 调整后收益总额,调整后所得总额161 adjusted trial balance 调整后试算表162 adjusting entry 调整分录163 adjustment 调整164 adjustment account 调整账户165 adjustment bond 调整债券166administrative accounting 行政管理会计167administrative budget 行政管理预算168 administrative expense 行政管理费用169 ADR 资产折旧年限幅度170 ad valorem tax 从价税171 advance 预付款,垫付款172 advance corporation tax 预交公司税173 advances from customers 预收客户款174 advance to suppliers 预付货款175adventure 投机经营,短期经营176adverse opinion 反面意见,否定意见177 adverse variance 不利差异,逆差178 advisory services 咨询服务179 affiliated company 联营公司180 affiliation 联营181 after closing trial balance 结账后试算表182 after cost 售后成本183after date 出票后兑付184after sight 见票后兑付185 after-tax 税后186 AGA 政府会计师联合会187 age 寿命,账龄,资产使用年限188 age allowance 年龄减免189 age analysis 账龄分析190 agency 代理,代理关系191 agency commission 代理佣金192 agency fund 代管基金193 agenda 议事日程,备忘录194 agent 代理商,代理人195 aggregate balance sheet 合并资产负债表196 aggregate income statement 合并损益表197 AGI 调整后收益总额,调整后所得总额198 aging of accounts receivable 应收账款账龄分析199 aging schedule 账龄表200 agio 贴水,折价201 agiotage 汇兑业务,兑换业务202 AGM 年度股东大会203agreement 协议204agreement of partnership 合伙协议205 AICPA 美国注册公共会计师协会206 AIS 会计信息系统207 all capital earnings rate 资本总额收益率208 all-inclusive income concept 总括收益概念 209 allocation 分摊,分配210 allocation criteria 分配标准211 allotment ①分配,拨付②分配数,拨付数212allowance ①备抵②折让③津贴213allowance for bad debts 呆账备抵214allowance for depreciation 折旧备抵账户215 allowance method 备抵法216 all-purpose financial statement 通用财务报表,通用会计报表217 alpha risk 阿尔法风险,第一种审计风险218altered check 涂改支票219alternative accounting methods 可选择性会计方法220 alternative proposals 替代方案,备选方案221amalgamation 企业合并222American Accounting Association 美国会计学会223American depository receipts 美国银行证券存单,美国银行证券托存收据224American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会225American option 美式期权226American Stock Exchange 美国股票交易所227 amortization ①摊销②摊还228 amortized cost 摊余成本229 amount 金额,合计230 amount differ 金额不符231 amount due 到期金额232amount of 1 dollar 1 元的本利和233analysis 分析234analyst 分析师235analytical review 分析性检查236 annual audit 年度审计237annual closing 年度结账238annual general meeting 年度股东大会239 annualize 按年折算240 annualized net present value 折算年度净现值241 annual report 年度报告242annuity 年金243annuity due 期初年金244annuity in advance 预付年金245 annuity in arrears 迟付年金246 annuity method of depreciation 年金折旧法247 antedate 填早日期248anticipation 预计,预列249anti-dilution clause 防止稀释条款250anti-pollution investment 消除污染投资251 anti-profiteering tax 反暴利税252anti-tax avoidance 反避税253anti-trust legislation 反拖拉斯立法254 A/P 应付账款255 APB 会计原则委员会256 APB Opinion 《会计原则委员会意见书》257 Application 申请,申请书258 applied overhead 已分配间接费用259 appraisal 估价260 appraisal capital 评估资本261 appraisal surplus 估价盈余262 appraiser 估价员,估价师263appreciation 增值264appropriated retained earnings 已拨定留存收益,已指定用途留存收益265 appropriation 拨款,指拨经费266 appropriation account ①拨款账户②留存收益分配账户267 appropriation budget 拨款预算268approval 核定,审批269approved account 核定账户 270approved bond 核定债券271 A/R 应收账款272arbitrage 套利,套汇273arbitrage transaction 套利业务,套汇业务274 arbitration 仲裁,公断275arithmetical error 算术误差276arm,s-length price 正常价格,公正价格277arm,s-length transaction 一臂之隔交易,正常交易278 ARR 会计收益率279 arrears ①拖欠,欠款②迟付280 arrestment 财产扣押281 Authur Anderson & Co. 约瑟?安德森会计师事务所,安达信会计师事务所282 article 文件条文,合同条款283 articles of incorporation 公司章程284 articles of partnership 合伙契约285 articulate 环接286articulated concept 环接观念287artificial intelligence 人工智能288 ASB 审计准则委员会289 ASE 美国股票交易所290 Asian Development Bank 亚洲开发银行291 Asian dollar 亚洲美元292 asking price 索价,卖方报价293 assessed value 估定价值294 assessment ①估定,查定②特别税捐,特别摊派税捐295asset 资产296asset cover 资产担保,资产保证297asset depreciation range 资产折旧年限幅度298asset-liability view 资产—负债观念299 asset quality 资产质量300 asset retirement 资产退役,资产报废301 asset revaluation 资产重估价302 asset stripping 资产剥离,资产拆卖303 asset structure 资产结构304 asset turnover 资产周转率305 asset valuation 资产计价306 assignment of accounts receivable 应收账款转让307 associated company 联属公司,附属公司308 Association of Government Accounting 政府会计师协会309 assumed liability 承担债务,承付债务310AT 税后311at cost 按成本312 at par 按票面额,平价313 at sight 见票兑付,即期兑付314 attached account 被查封账户315 attachment 扣押,查封316attest 证明,验证317attestation 证明书,鉴定书318audit 审核,审计319auditability 可审核性320audit committee 审计委员会321 audit coverage 审计范围322 audited financial statement 审定财务报表,审定会计报表323 audit evidence 审计证据,审计凭证324 Audit Guides 《审计指南》 325auditing ①审计②审计学326 auditing procedure 审计程序327 auditing process 审计过程328auditing standard 审计标准,审计准则329Auditing Standards Board 审计准则委员会330 Auditor 审计员,审计师331auditor general 审计主任,总审计332auditor,s legal liability 审计师法律责任333 auditor,s opinion 审计师意见书334 auditor,s report 审计师报告,查账报告 335audit program 审计工作计划336 audit report 审计报告 337audit risk 审计风险338 audit sampling 审计抽样339 audit software 审计软件340 audit test 审计抽查341audit trail 审计脉络,审计线索342audit working paper 审计工作底稿343authorized capital stock 核定股本,法定股本344 automated clearing house 自动票据交换所345 automated teller machine 自动取款机346 automatic transfer service 自动转账服务347 available asset 可用资产348 available inventory 可用存货349 average balance 平均余额350 average collection period 平均收款期351 average cost 平均成本352 average-cost method 平均成本法353 average inventory 平均存货,平均库存354 average life 平均寿命,平均使用年限355 average payment period (of accounts payable) 应付账款平均付款期356 average rate of return 平均收益率357 averages 股票价格平均指数358 avoidable cost 可避免成本359 back charge 欠费费用360 back date 倒填日期,填早日期361 backed bill 背书票据362 back-end load 后期负担363 backer ①票据担保人②财务支持人364 backlog depreciation 欠提折旧365 back order 欠交订货366 back pay 欠付工资367 back tax 欠交税款368 back-to-back credit 对开信用证369 back-to-back loan 对销贷款370back wardation 倒价371backward integration 逆向合并372 bad check 空头支票373bad debt 呆账,呆账账户374bad debt account 呆账账户375 bad debt expense 呆账费用376 bad debt ratio 呆账比率377 bad debt recovery 呆账收回378 bailment 寄销,寄托379bailout 抽资380bailout period 投资返还期381 balance ①余额②平衡382 balance budget 平衡预算383 balance due 结欠余额384 balance fund 平衡基金385balance of account 账户余额386balance of payment 国际收支差额387balance of retained earnings 留存收益余额388 balance sheet 资产负债表389 balance sheet account 资产负债表账户390 balance sheet analysis 资产负债表分析391 balance sheet audit 资产负债表审计392 balance sheet date 结账日期393 balance sheet ratio 资产负债表比率394 balance sheet total 资产负债表总额395 balloon payment 漂浮式付款396bank 银行397bank(er,s) acceptance 银行承兑,银行承兑汇票398 bank balance 银行存款余额399bankbook 存折400bank charge 银行手续费401bank checking account 银行支票账户,银行活期存款账户402 bank confirmation 银行证明信函403 bank credit 银行信用,银行信贷404 bank custody 银行保险库 405bank draft 银行汇票406 banker ①银行家②银行407 bank failure 银行倒闭 408bank loan 银行贷款409 bank overdraft 银行透支410 bank reconciliation statement 银行对账单,银行存款调节表411 bank reference 银行征信信函412 bank run 银行挤兑413 bankruptcy 破产414 bankruptcy act 破产法415 bankruptcy cost 破产成本416 bankruptcy court 破产法院417 bankruptcy prediction 破产判断418 Bankruptcy Reform Act of 1978 1978 年破产改革法419 bank transfer 银行汇兑业务,银行转账业务420 bargain ①合同,谈判②廉价货421 bargain money 定金422 bargain purchase option 承租人优先购置权423 bargain renewed option 承租人优先续租权424 bargain sale 廉价销售425 barometers 经济晴雨表,经济指标426 barometers stock 晴雨表股票427 barter 以货易货428 barter transaction 易货业务429 base 基数430 base period 基期431 base price 基价432 base rate 基础利率433 base stock 基础存量434 BASIC 基础语言435 basic earnings per share 每股基础收益436 basis 基准437 basis of accounting 会计基准,会计方法438 basis of taxation 计税基准439 basis point 基点440 basket purchase 整套采购,总价采购441 batch costing 分批成本计算法442 batch processing 分批处理,分批数据处理443 B/D 过次页444 B/E 汇票445 BE analysis 损益分界分析,保本分析446 bear ①承担,负担②卖空者,空头447 bearer 持票人448 bearer bond 不记名债券449 bearer draft 不记名汇票450 bear interest 附息,负担利息451 bear market 熊市,下跌行情452 bear squeeze 榨空头453 beating the market 战胜股市454 before-separation cost 分离前成本455 before-tax income 税前收益456 Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言457 beginning balance 期初余额458 beginning inventory 期初存货459 bellwether security 领头证券,龙头证券460 below par 低于票面价值461 below the line 线下项目462 beneficial interest 受益人权益463 beneficial owner 受益权人464 beneficiary 受益人,受款人,受赔人465 benefit ①效益,利益②福利金,津贴466 benefit-cost analysis 效益成本分析467 benefit-cost ratio 效益成本比率468 benefit fund 福利基金469 benefit in kind 实物福利470 benefit system 职工福利制度471 best-efforts agreement 证券尽力推销协议472 beta coefficient 贝塔系数473 beta risk 贝塔风险,第二种类型误差474 betterment 改造投资,改造工程投资475 B/F 余额承前476 Bias 偏差,偏向性477 bid ①买价②投标478 bid bond 投标保证金479 bid price ①买方出价,买价②投标价格480 big bath 巨额冲销481 Big Board 大证券交易所482 Big Five 五大会计师事务所483 bill ①汇票,票据②通知单,清单③账单,发货票484 billing 开发票,开账单485 billing clerk 开票员486 bill of entry 报关单487 bill of exchange 汇票488 bill of lading 提货单,提单489 bill of materials 用料单490 bill of sales 销货清单,卖据491 bills payable 应付票据492 bills receivable 应收票据493 B/L 提货单494 black market 黑市495 black money 黑钱496 blank bill of lading 不记名提货单497 blank check 空白支票498 blank endorsement 不记名背书499 blanket mortgage 总括抵押 500blanket order 总括订货单501 blanket price 总括价格502 blind entry 失实分录,未加说明的分录503 blind purchase 盲目采购504 blue-chip 蓝筹码股票,热门股票505 blue-sky laws 蓝天法,股票发行控制法506 board chairman 董事长507 board minutes 董事会会议记录508 board of directors 董事会509 board of trade 同业公会,商会510 bond ①债券②保证书,保证金③忠诚保证511 bond conversion 债券兑换512 bond discount 债券折价513 bonded goods 保税货物514 bonded warehouse 保税仓库 515bond financing 债券筹资516 bondholder 债券持有人517 bond indenture 债券信托契约,债券契约518 bonding company 忠诚担保公司519 bond issue cost 债券发行成本520 bond premium 债券溢价521 bond rating 评定债券等级522 bonds outstanding 流通在外债券,未偿付债券523 bonds payable 应付公司债券524 bond yield 债券收益率525 bonus 奖金,红利526 bonus issue 发行红利股527 book ①账簿②账面的③记账528 book audit 账簿审计529 book balance 账面余额530 book inventory 账面存货,账面盘存531 bookkeeper 簿记员,记账员532 bookkeeping ①簿记,记账②簿记学533 book of final entry 终结分录账簿534 book of orginal entry 原始分录账簿535 book profit 账面利润,账面盈利536 book rate of return 账面收益率537 books of accounts 账簿538 book value 账面价值539 book value per share 每股账面价值540 boot 补价541 borrowing 借贷,借款542 borrowing power 借款能力543 bottom line 损益表底线,最终财务成果544 B/R 应收票据545 branch 分支机构,分店546 branch accounting 分支机构会计,分店会计547 branch current account 分支机构往来账户,分店往来账户548 branch ledger 分支机构分类账549 brand name 牌号名称,商标名称550 breach of contract 违约,违反合同551 breach of trust 违反信托552 breakdown 分解,按细目分类553 break-even analysis 损益分界分析,损益平衡分析554 break-even chart 损益分界图表,损益平衡图表555 break-even point 损益分界点,损益平衡点 556break-up value 拆卖价值557 bribes and kickbacks 贿赂和回扣558 bridging loan 过渡性贷款559 British Accounting Association 英国会计学会560 broker 经纪人561 brokerage 经纪人佣金562 brought down 入次页,过次页563 brought forward 承前页564 budget 预算565 budgetary control 预算控制566 budget decision 预算决策567 bugeting 预算编制568 budget management 预算管理569 budget variance 预算差异570 buffer stock 保险库存,缓冲存货571 bull ①买空②买空者,多头572 bullion 金银块,金银条573 bull market 牛市,涨市574 burden 间接费用575 burden rate 间接费用率576 business ①商业,工商业②企业③经营,营业577 business accounting 企业会计578 business barometer 工商业指标579 business combination 企业合并580 business cycle 商业周期,商业循环581 business environment 企业环境 582business failure 经营失败583 business income 企业收益,营业收益584 business risk 经营风险,营业风险585 business segment 企业分部586 business transaction 企业交易,营业业务587 business trust 企业经营信托588 buy and hold decision 购入和持存决策589 buyer,s credit 买方信贷590 buying expense 进货费用591 buyout 收购股权,收购控制股权592 buy over 收买,贿赂593 bylaws 公司章程细则594 by-product 副产品595 CA 特许会计师596 cable transfer 电汇597 calculation 计算598 calculator 计算器599 calendar year 日历年度600 call ①期前偿还,期前兑回②催交股款③买方期权601 callable bond 可提前兑回债券602 callable preferred stock 可提前兑回优先股603 call loan 活期拆放贷款604 call option 股票购买期权605 call premium 提前兑回溢价 606call price 提前兑回价格607 call provision 提前兑回条款608 cancelable lease 可取消租约 609cancelled check 注销支票610 C & F 货价加运费611 C & I 货价加保险费612 capacity ①生产能力②偿债能力613 capacity cost 生产能力成本,经营能力成本614 capacity to borrow 借款能力615 capacity to contract 订约能力,订约资格616 capital 资本金,资本617 capital account 资本账户618 capital addition 资本增置619 capital allowance 资本减免620 capital and liabilities ratio 资本负债比率621 capital appreciation 资本升值622 capital asset 资本性资产623 capital asset pricing model 资本性资产计价模型624 capital authorized 额定资本,法定资本625 capital budget 资本预算626 capital cost 资本成本627 capital deficit 资本亏绌628 capital expenditure 资本支出629 capital gain 资本利得,资本收益630 capital impairment 资本减损631 capital intensive 资本密集632 capital investment 资本投资633 capital investment appraisal 资本投资评价634 capitalization 资本化635 capitalization of earnings 收益资本化636 capitalization of interest 利息资本化637 capitalized value 资本化价值638 capital lease 资本租赁639 capital leverage 资本杠杆作用 640capital loss 资本损失641 capital maintenance concept 资本保持概念,资本维护概念642 capital market 资本市场643 capital market line 资本市场贝塔风险线644 capital outlay 资本支出645 capital-output ratio 资本产值比率 646capital paid-in 实缴股本,投入股本647 capital rationing 资本分配648 capital reorganization 资本改组649 capital reserve 资本公积金650 capital return 资本收益率,投资回收率651 capital stock 股本652 capital stock outstanding 发行股本,流通在外股本653 capital stock premium 股本溢价654 capital stock subscriptions 认购股本655 capital structure 股本结构656 capital structure decision 资本结构决策657 capital surplus 资本盈余658 capital turnover 资本周转率659 capital verification 资本验证,验资660 CAPM 资本性资产计价模型661 carried interest 附带权益662 carry back 结转前期扣减,移前扣减663 carrying cost 置存成本,储存成本664 carrying value ①置存价值②抵押品价值665 carry over ①结转下期扣减,移后扣减②结转库存,滚存量666 CASB 成本会计准则委员会667 cash ①现金②兑现668 cashability 变现能力669 cash account 现金账户670 cash asset 现金资产671 cash audit 现金审计672 cash basis accounting 现金收付制会计,收付实现制会计673 cash bonus 现金红利674 cash break-even analysis 现金损益分界分析675 cash budget 现金预算676 cash cow 现金母牛677 cash deficit 现金亏绌678 cash disbursement journal 现金支出日记账679 cash discount 现金折扣680 cash dividend 现金股利681 cash equivalent 现金等价物682 cash equivalent value 现金等值683 cash flow ①现金流转②现金流量684 cash flow statement 现金流转表,现金流量表685 cash-flow to capital-expenditure ratio 现金流量对资本支出比率686 cash-flow to total-debt ratio 现金流量对负债总额比率687 cash forecast 现金预测688 cashier 出纳员689 cashier,s check 银行本票690 cash in transit 在途现金691 cash journal 现金日记账692 cash on delivery 货到付现693 cash on hand 库存现金694 cash position 现金状况,现金头寸695 cash receipts journal 现金收入日记账696 cash records 现金记录697 cash sale 现金销售698 cash shortages and overages 现金缺溢699 cash statement 现金报表700 cash turnover ratio 现金周转率701 cash with order 现金订货,订货现金702 casting 加总,合计703 casual audit 临时审计704 CBA 成本效益分析705 CCA 现时成本会计706 CD 存款单707 ceiling 最高限额708 ceiling price 最高限价709 central bank 中央银行710 centralization 集中经营,集权711 certainty 确定性712 certainty decision 确定性决策713 certainty equivalent 确定等值714 certainty equivalent coefficient 确定等值系数715 certificate of capital verification 验资证明书716 certificate of deposit 存款单717 certificate of incorporation 公司登记执照,公司注册证书718 certificate of indebtedness 借据719 certificate of protest 拒付证明书720 certified accountant 注册会计师721 certified check 保付支票722 certified data processor 注册数据处理师723 certified financial planners 注册财务计划师724 certified financial statement 已审核财务报表,已审核会计报表725 certified information system auditor 注册信息系统审计师726 certified internal auditor 注册内部审计师727 certified management accountant 注册管理会计师728 certified public accountant 注册公共会计师729 certifying officer 签付员730 chain discount 连锁折扣731 chain liquidation 连续清算732 chairman of the board of director 董事长733 chairman,s report 董事长报告734 change fund 找零备用金735 changing prices accounting 物价变动会计736 charge ①费用②借记,借项③赊账④留置权737 charge account 赊账,赊账账户738 charge and discharge statement 信托财产(或遗产)收支报表739 charge card 付款卡740charge off 注销741charge sale 赊销742charter 执照,许可证743chartered accountant 特许会计师744chartered financial analyst 特许财务分析师745charted financial consultant 特许财务咨询师,特许财务顾问746 chartist 图表分析专家747 chart of accounts 账户分类表,会计科目表748 chattel 动产749 chattel mortgage 动产抵押750 check ①支票②检查,核对751 check and balance system 制约平衡制度,制衡制度752 check cleaning 支票交换753 checking account 支票账户,活期存款账户 754check register 支票登记簿755 check verification 支票验证756 chief accountant 总会计,会计主任 757chief auditor 总审计,审计主任758 chief cashier 总出纳,出纳主任759 chief financial officer 财务总裁,财务总经理760 CHIPS 票据交换所银行内部支付系统761 chronological book 序时账簿762 CIF 到岸价格763 circularization 发函询证764 circulating asset 流动资产765 circulating capital 流动资本,流动资金766 claim 索赔767 classification of accounts 账户分类表768 classification of assets 资产分类769 classification of liabilities 负债分类770 classification of stockholders, equity 股东产权分类771 classified common stock 分类普通股772 classified trial balance 分类试算表773 claw back 追回税款774 clean ①不附带保留条件②不附其他单据③不附利息775 clean bill of exchange 光票汇票776 clean letter of credit 光票信用证777 clearance ①结关,报关②票据交换,清算③清仓778 clearance agent 报关结算代理商779 clearance sale 清仓减价销售780 clearing ①票据交换②结算781 clearing account ①暂记账户,过渡账户②票据交换往来账户 782 clearing house 票据交换所783 clear-up cause 清理条款784 clerical error 笔误,记账错误785 clerk 办事员,职员786 client 客户,委托人787 closed account 已结账账户788 closed-end mutual fund 固定股份互助基金投资公司789 closely-held company 不公共招股公司790 closely-held corporation 不公共招股公司791 closing ①结账②收盘792 closing adjustment 结账调整,决算调整793 closing balance 期末余额794 closing date 结账日期,截止日期795 closing entry 结账分录796 closing price 收盘价格797 closing trial balance 结账试算表798 CM 贡献毛利,贡献毛益799 CMA 注册管理会计师800 CML 资本市场贝塔风险线801 COBOL 普通商业用语802 code ①代号,代码②法规,守则803 Code of Professional Ethics 《职业道德守则》804 coding 编码805 coding clerk 编码员806 coding of accounts 账户编码807 co-financing 共同融资808 coin 硬币809 coinsurance clause 共同保险条款810 collateral 抵押品,担保品811 collateral bond 抵押品担保债券,动产担保债券812 collateral loan 抵押品担保贷款813 collectibles 收藏物814 collection agency 收账代理商815 collection period 收款期816 collective policy 收账政策817 collusion 串通舞弊818 columnar journal 多栏式日记账 819combination 企业合并820 combined financial statement 合并财务报表,合并会计报表821 combined journal and ledger 合并日记分类账,日记总账822 comfort letter 安慰信函823 commercial bank 商业银行824 commercial bill 商业汇票825 commercial credit 商业信用826 commercial law 商法827 commercial paper ①商业票据②流通票据828 commission 佣金,手续费829 commitment ①承诺付款②承诺贷款830 commitment fee 承诺费831 commodity 商品,货物832 commodity exchange 商品交易所833 Common Business Oriented Language 普通商业语言834 common cost 共同成本835 common dollar 等值美元836 common-size statement 共同尺度报表837 common stock 普通股838 common stock equivalent 等同普通股839 Common Stock Index 普通股股票价格指数840 community of interest 共同权益,共同权益集团841 commuted value 折算价值842 company 公司843 company director 公司董事长844 company finance 公司财务845 company law 公司法846 company reserve 公司公积金847 company tax 公司税848 comparability 可比性849 comparative accounting 比较会计,比较会计学850 comparative statement 比较财务报表,比较会计报表851 compensating balance 补偿性存款额,存货抵销余额852 compensating errors 抵销性错误853 compensation ①报酬②补偿,赔偿854 compensatory stock option 补偿性购股权855 competitive bidding 竞争性投标856 compilation of financial statement 编辑财务报表,编辑会计报表857 complete audit 全部审计858 complete cycle costs 全部周期成本859 completed contract method 全部完工法860 complete transaction 完整经济业务861 complex capital structure 复杂资本结构862 complex information processing 复杂信息处理863 compliance audit 符合规章审计864 compliance test 符合规章抽查,符合性抽查865 composite break-even point 综合损益分界点866 composite depreciation 综合折旧867 composition 偿债协议,债务和解868 compound amount of 1 dollar 1 元的复利终值,1 元的本利和869 compound discount 复贴现,复折现870 compound entry 复合分录871 compound interest 复利872 compound interest method of depreciation 复利折旧法873 compound value 复利值874 comprehensive audit 综合审计875 comprehensive budget 综合预算876 comprehensive income 综合收益877 comptroller 审计长,主计长878 Comptroller General 总审计长879 compulsory audit 强制审计880 compulsory liquidation 强制清算881 COMPUSTAT 电子计算机会计数据库882 computed price 推算价格883 computer 电子计算机884 computer-aided audit 电子计算机辅助审计885 computer-aided financial management 电子计算机辅助财务管理886 computer conferencing 电子计算机会议887 computer fraud 电子计算机舞弊888 computerized accounting 电算会计化889 computer network 电子计算机网络,电子计算机互联网络890 computer software 电子计算机软件891 concealment 隐瞒,匿报892 concept 概念893 conceptual framework 概念构架,概念体系894 concern 企业,商号895 concession ①特许,特许权②折让,优惠896 condensed balance sheet 简明资产负债表897 condensed income statement 简明损益表898 conditional acceptance 附加条件承兑899 conditional bond 附条件债券900 confidential information 机密信息,机密资料 901confirmation letter 询证信函,查证信函902 confirmed letter of credit 保兑信用证903 confiscated goods 没收货物,充公货物904 confiscation 没收,充公905 conflict of interest 公私利益冲突,借公营私906 conglomerate combination 跨行业企业合并907 conglomerate company 跨行业公司,集团公司908 conglomerate financial statement 集团公司财务报表,集团公司会计报表909 conservatism ①保守性②稳健性910 consignment 寄销,寄托911 consignment account 寄销账户912 consistency 一致性。
西班牙语-商务与移民词汇
关于商务西语：商业登记书Registro Mercantil生意牌照Licencia de industra y comercio商用卫生许可证Permiso sanitaria个人卫生证Certificado de salud租赁合同Contrato de arrendamiento酒牌Licencia de licores付费用单据planilla de pago管理费用Pago de condominio邮票Estampilla公文纸Papel sellado申请Solicitud债务Deuda股东Acconista股份Accion董事长Presidente经理Gerente负责人Director公证处Notaria publica律师Abogado市政厅Parlamento财政部Ministerio de economía y finanzas税务局Agencia Tributaria(Ministerio de Hacienda y AdministracionesPúblicas)税务执照I.A.E纳税申报Declaracion censal个人所得税申报Declaracion de la renta1.劳烦，我想申请一张生意经营许可证Quisiera solicitar una licencia de industria y comercio.por favor2.申请的条件有哪些？Cuales son los requisitos para solicitarlo？3.需要在公证处作公正.Para ser notariado en una notaria publica.4.生意交接需要各方面的债务清单Requieren todo tipo de las solvencias para negocio hecho5.聘请一名律师Contratar un abogado6.你们有几个合股人Cuantos socios son ustedes7.这份文件你要去市政府申请Para solicitar este documento deberias ir para la alcaldia8.税务局监控和酒类与税务有关的事务Senint contrala todos los relacionados con licores y inpuestos9.这份租赁合同是多长时间的Por cuanto tienpo es este contrato de arrendamiento10.这样是不合法的Asi es ilegal关于移民类的西文：旅游者Turista签证Visa短期居留Transeunte长期居留Residente入籍Nacionalizacion或Naturalizacion邮票Sello，Estampilla或Timbre fiscal公文纸Papel sellado护照Pasaporte地址Direccion姓Apellido名Nombre委內瑞拉人Venezolano外国人Extranjero婚姻状况Estado civil入境Entrada出境Salida盖印Sello出生日期Fecha de nacimiento有效日期Fecha de vencimiento身份证D.N.I（Documento Nacional de Identidad）工作信Vida Laboral出生证Certificado de nacimiento居住证明书Empadronamiento或Patron续期Prorroga入底Convalidacion手指模Huella dactilar移民Inmigracion证件用照片Foto tipo carnet申请Solicitud申请人Solicitande正本Original复印Fotocopia有效的Vigente关系Relacion民政局Registro civil叵政处Jefactura內政部Ministerio de relaciones interiores领事馆Consulado大使馆Embajada遣返Deportacion通过Aprobado拒绝Negado己婚Casado单身Soltero男性Masculino女性Femenino接收Recepcion手续Tramitacion更新Renovacion常用句子：1.我想给我的短期居留续期Quisiera hacer una prirroga de mi visa transeunte2.入底需要什么证件Que papeles pide para hacer una convalidacion3.我想办一个短期居留转长期居留的申请Quisiera hacer una solicitud del cambio de estedo de mi visa transeunte a residente4.若要申请我中国的家人来委要具备什么条件Cuales son los requisitos para solicitar mis familiares de china para Venezuela5.能否帮我查一下我的入籍申请是否己通过了Me podria verificar si mi solicitud de naturalizacion esta aprobada6.无证件的外国人将会被遣返Los extranjeros indocumentados estan sujetos a deportacion7.我的签证过期了Mi visa esta vencida8.非法入境Ingreso ilegal al pais9.我想在我的新的护照上补办居留印，因为我以前的护照丢失了Quisiera hacer un recuento de mi pasaporte nuevo ya que se me extravio mi pasaporte anterior 10.我要买多少邮票Cuantas estampilla。
cfa单词一级2023
1. 额外报酬（Additional Compensation）：客户会提供的额外报酬，注意披露。
2. 旁观者效应（Bystander Effect）：情景影响的一种，当周围有旁人时，人的行为会受到影响。
3. 考生保证书（Candidate Pledge）：考试时考生签署的保证遵守考试纪律的承诺书。
4. 警告信（Cautionary Letter）：警告信是非公开的，一般适用于相对不太严重的违反行为。
5. 民事非暴力反抗（Civil Disobedience）：民众举行的抗议活动，属于个人行为。
6. 客户指定经纪费（Client Directed Brokerage）：客户指定经纪费如何使用的一种费用。
7. 共同投资（Co-Investment）：与客户共同进行投资，目的是共担风险。
8. 合规部门（Compliance Department）：保持公司治理、风险控制及遵守法律法规的部门。
9. 机密（Confidentiality）：遵守保密性，不可随意的泄露客户的信息。
10. 对价（Consideration）：一方为换取另一方做某事的承诺而向另一方支付的金钱代价或得到该种承诺的代价。
11. 信用评级机构（Credit-rating Agencies）：对证券发行人和证券信用进行等级评定的组织，给出的债券评级会影响债券发行人的融资成本。
12. 下行风险（Downside Risk）：是指未来股价走势有可能低于分析师或投资者预期的目标价位的风险。
13. 尽职调查（Due Diligence）：投资人在与目标企业达成初步合作意向后，投资人对目标企业一切与本次投资有关的事项进行现场调查、资料分析的活动。
14. 公平交易(Fair Dealing):在提供投资分析，做投资建议，采取投资决策等活动时，公平公正对待所有的客户。
15. 信托(Fiduciary):委托人基于对受托人的信任，将其财产权委托给受托人，由受托人按委托人的意愿以自己的名义，为受益人的利益或特定目的，进行管理和处分的行为。
美国所得税法的基本结构
美国所得税法的基本结构美国税法在国家法律体系中位于第26部法律，而在美国税法体系中，所得税法是第一篇，整个所得税法共6章1565条，内容详尽，操作性强，对研究所得税管理具有重要的启示。
以下是美国所得税的主要结构：第一章，一般的税收和附加税（Normal taxes and surtaxes）第一节，税收义务的确定（Determination of tax liability）第一条，对个人征税（Tax on individuals.）第二条，对公司征税（Tax on corporations.）第三条，一个税收年度内的税率变化（Changes in rates during a taxable year.）第四条，税收抵减（Credits against tax）第五条，废止（Repealed.）第六条，税收优惠的税收最小化（Minimum tax for tax preferences.）第七条，环境税收（Environmental tax.）第二节，应税收入的计算（Computation of taxable income）第一条，总收入的定义、调整后的总收入，应税收入，等等(DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.)第二条，包括在总收入中的特定项目（ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME）第三条，不包括在总收入中的特定项目（ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME）第四条，州、地方债券收入免税要求（TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS）第五条，个人免税项目的扣除（DEDUCTIONS FOR PERSONAL EXEMPTIONS）第六条，个人和公司的项目化扣除（ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS）第七条，附加的个人项目化扣除（ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS）第八条，公司的特别扣除（SPECIAL DEDUCTIONS FOR CORPORATIONS）第九条，不得扣除的项目（ITEMS NOT DEDUCTIBLE）第十条，铁路总公司和他们的股东（TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS）第十一条，与公司税收相关的特殊规则（SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS）第三节，公司分配和调整（Corporate distributions and adjustments）第一条，公司进行的分配（DISTRIBUTIONS BY CORPORATIONS）1、收入的效力2、公司的效力3、股份的定义和建设性的所有权第二条，公司的清算（CORPORATE LIQUIDATIONS）1、收入的效力2、公司的效力3、可折叠的公司4、界定和特殊规则第三条，公司组织和重组（CORPORATE ORGANIZATIONS AND REORGANIZATIONS）1、公司组织2、股东和债券持有人的效力3、公司的效力4、特殊规则和界定第四条，废止（RPEALEDE）第五条，滚计（CARRYOVERS）第六条，作为股份或应偿还债务的公司利益（TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS）第七条，废止（REPEALED）第四节，递延赔偿（Deferred compensation, etc.）第一条，养老金，分红，股份分红计划等（PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.）第二条，特定的股份选择（CERTAIN STOCK OPTIONS）第三条，与最小基金会标准和收益区间相关的规则（RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS）第五节，会计期间和会计核算方法（Accounting periods and methods of accounting）1、会计期间（ACCOUNTING PERIODS）2、会计方法（METHODS OF ACCOUNTING）3、会计调整（ADJUSTMENTS）第六节，免税组织（Exempt organizations）第一条，一般规则（GENERAL RULE）第二条，私人基金（PRIVATE FOUNDATIONS）第三条，特定免税组织商务收入的税收（TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS）第四条，农民合作社（FARMERS COOPERATIVES）第五条，船舶所有人保护和保障协会（SHIPOWNERS PROTECTION AND INDEMNITY ASSOCIATIONS）第六条，政治组织（POLITICAL ORGANIZATIONS）第七条，特定的家长协会（CERTAIN HOMEOWNERS ASSOCIATIONS）第八条，高等教育储蓄主体（HIGHER EDUCATION SAVINGS ENTITIES）第七节，用于避免股东所得税的公司（Corporations used to avoid income tax on shareholders）第一条，公司不当节余（CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS）第二条，个人持有的公司（PERSONAL HOLDING COMPANIES）第三条，已支付红利的扣除（DEDUCTION FOR DIVIDENDS PAID）第八节，金融机构（Banking institutions）第一条，金融机构的一般规则（RULES OF GENERAL APPLICATION TO BANKING）第二条，相互存款的银行（MUTUAL SAVINGS BANKS, ETC.）第九节，自然资源（Natural resources）第一条，扣除第二条，废止第三条，销售和交换第四条，矿产品支付第五条，大陆架区域第十节，遗产、托管财产、受益者和死者（Estates, trusts, beneficiaries, and decedents）第十一节，合伙人和合伙关系（Partners and partnerships）第一条，税收义务的确定第二条，入伙、分配和转移第三条，界定第十二节，保险公司（Insurance companies）第十三节，投资公司和房地产投资信托公司（Regulated investment companies and real estate investment trusts）第十四节，对来源于美国境内外收入的税收（Tax based on income from sources within or without the United States）第一条，针对外国收入的来源规则和其它一般规则第二条，非居民的外国人和外国公司1、非居民的外国个人2、外国公司3、就总运输收入征税4、其它第三条，美国以外来源的收入1、外国信用2、美国公民或居民所得收入3、外国销售公司税收4、美国领地5、废止6、控股的外国公司7、出口贸易公司8、废止9、保存外国的文件的采纳10、外币交易11、国内的国际销售公司第十五节、财产处置的收益和损失（ Gain or loss on disposition of property）第一条，财产损益认可和数量的确定第二条，一般应用的基本规则第三条，普通非税交换第四条，特殊规则第五条，使F.C.C.政策生效的变化第六条，遵守S.E.C.条令的交换第七条，虚抛和套利第八条，废止第九条，废止第十六节，资本损益（Capital gains and losses）第一条，资本收益的对待第二条，资本损失的对待第三条，确定资本损益的一般规则第四条，确定资本损益的特殊规则第五条，公债和其它债券的特殊规则第六条，特定的外国无利息投资公司的对待第十七节，年度和特殊限制之间的税收调整（Readjustment of tax between years and special limitations）第十八节，废止（ Repealed.）第十九节，S公司及其股东的税收对待（Tax treatment of S corporations and their shareholders）第二十节，合作社及其赞助人（Cooperatives and their patrons ）第二十一节，标题十一的案例（Title 11 cases）第二十二节，哥伦比亚区的企业园区（District of Columbia Enterprise Zone）第二十三节，更新的社团（Renewal Communities第二十四节，纽约自由区收益（ New York Liberty Zone Benefits）第二十五节，授权地区、企业社团、农业开发投资区的标示和税收对待（Designation and treatment of empowerment zones, enterprise communities, and rural development investment areas）第二章，自雇业所得的税收（Tax on self-employment income.）第一条，税率（Rate of tax.）第二条，定义（Definitions.）第三条，杂项条款（Miscellaneous provisions.）第三章，非居民和外国公司税收的代扣代缴（Withholding of tax on nonresident aliens and foreign corporations.）第一节，非居民和外国公司（Nonresident aliens and foreign corporations）第二节，代扣代缴条款的适用（Application of withholding provisions）第四章，废止（Repealed）第五章，废止（Repealed）第六章，联合申报（Consolidated returns.）第一节，税收的申报和缴纳（ Returns and Payment of Tax）第二节，相关规则（ Related Rules）长按，识别二维码，加关注。
薪水方面的英语词汇
英：Pay checkAn official form issued by a company which can be cashed at designated financial institutions.Pay stubBasically a receipt for record-keeping. Identifies all of the items and amounts used in calculating the final amount of the pay check.Pay periodThe time covered between pay checks. Can be daily (rare), weekly,monthly, bi-weekly (every 2 weeks), or bi-monthly (twice a month, usually in the middle and end of the month).Pay rateAn agreed amount that the company pays per unit of time worked or unit of work done.GrossThe base employee income for a specified period, based on pay rate. Can be:Salary (a fixed amount, daily/weekly/monthly, which is adjustedbased on number of days worked/not worked)Wage (an hourly rate adjusted for the number of hours worked)Piece (a certain amount for each unit of work done)The gross income can also be adjusted for items such as commissions and bonuses.CommissionsMoney earned on a regular basis based on previous sales made.BonusesMoney paid by the company for various reasons, such as meeting objectives, productivity incentives, special events (e.g. Xmas), etc.DeductionsDeductions are amounts retained by the company from your gross amount.They are also commonly referred to as deductions at source. Some of the more common deductions are:Income tax (federal, state(U.S.) or provincial(Canada), municipal in some locations)Pension (employee contributions for retirement. A common plan in the United States is the 401K plan).Medical (to pay for medical insurance. This is more common in America. In Canada, every citizen is already covered by a global plan called Medicare, so the company plan mostcommonly found there is for dental care, which isn't covered by Medicare)Charity (donations made to a charity of the employee's choice)NetThe amount left after all deductions have been made from the gross income.This is what you finally get to put in your pocket!RaiseAdjustment of pay rate, usually based on performance, cost of living, or promotion.Direct depositElectronic transfer of your net amount to a bank.中：工资支票PDF 文件使用 "pdfFactory Pro" 试用版本创建 f公司签发的、能够在指定金融机构兑现的支票工资存根存档的收据。
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ARTICLESDELIVERING JOINED-UP GOVERNMENT IN THE UK:DIMENSIONS,ISSUES AND PROBLEMSTOM LINGIn the UK,joined-up government(JUG)was a central part of thefirst Blair govern-ment’s programme for public sector reform.It remains a pivotal,if more muted, feature of the second term.We will identify the range of disparate activities that have been branded as‘joined up’.We then look at the variety of official guidance coming from the centre of government to highlight the overlapping and competing strategies that underpinned the implementation of joined-up government.Various competing strategies have been advocated and implemented at any one time.There-fore the situation was morefluid and more contested than might be inferred from the use of the homogenizing term‘joined-up government’.We conclude by briefly considering what this implies for our understanding of intra-state relationships,of the relationships between public agencies and civil society,and the relationship between JUG and the politics of the Third Way.INTRODUCTIONFor thefirst term of the Blair Government,joined-up government(JUG) was a central objective of public sector reform.Much was expected of it and much was claimed on its behalf.The agenda of public reform is now moving on to a focus on‘delivery’and‘quality services’rather than‘mod-ernizing government’.However,joined-up government continues to play an important part in this new wave of public reforms.Therefore,both in relation to assessing the early stages of‘Third Way’public sector reform and also in assessing future reforms,this is a timely moment to reflect on the meaning and implications of the term‘joined-up government’.Tom Ling is Senior Research Fellow,National Audit Office in the UK and Reader in Public Policy, Anglia Polytechnic University.Public Administration Vol.80No.4,2002(615–642)Blackwell Publishers Ltd.2002,108Cowley Road,Oxford OX41JF,UK and350Main Street,616TOM LINGTo make these assessments,we examine the context in which JUG arose and the dimensions it took on.We then look at the variety of official guid-ance to understand the competing strategies that underpinned the implementation of JUG.Wefind that the term JUG was used to cover a range of rather different activities and that guidance from the centre about how to deliver it varied.Therefore,there was a cluster of competing stra-tegies being advocated and implemented at any one time.The situation was therefore morefluid and more contested than might be inferred from the use of the homogenizing term‘joined-up government’.The paper con-cludes by briefly considering what this might imply for our understanding of intra-state relationships,of the relationships between public agencies and civil society,and the relationship between JUG and the politics of the Third Way.In this paper we are concerned with the overall relationships between the centre and those delivering JUG across the whole range of public ser-vices,and less concerned with the individual services themselves.By‘the centre’we mean the place where the key determining decisions are arrived at.In practice this means the leadership of the central departments with the Treasury and the Cabinet Office both having a particular overarching co-ordinating role.The leadership of each department,within the Treasury and the Cabinet Office,and various‘policy entrepreneurs’advocating parti-cular approaches to‘re-thinking’government,have all put forward differ-ent approaches and these jostle with each other in the complex politics binding local services to the centre and functionally distinct organizations to each other.The outcomes of these complex politics matter because they shape who has access to the public sphere,who is denied and which inter-ests may be privileged.Butfirst,what is joined-up government in Britain?It is best viewed as a group of responses to the perception that services had become fragmented and that this fragmentation was preventing the achievement of important goals of public policy.This perception grew in prominence in the mid-1990s and has remained an important part of the thinking behind public sector reform.It is based on the view that important goals of public policy cannot be delivered through the separate activities of existing organizations but neither could they be delivered by creating a new‘super agency’.It there-fore seeks to align the activities of formally separate organizations towards particular goals of public policy.Therefore,joined-up working aims to co-ordinate activities across organizational boundaries without removing the boundaries themselves.These boundaries are inter-departmental,central-local,and sectoral(corporate,public,voluntary/community).To join up, initiatives must align organizations with different cultures,incentives,man-agement systems and aims.Therefore,‘joined-up government’is an umbrella term describing various ways of aligning formally distinct organizations in pursuit of the objectives of the government of the day.Clearly,in the sense that they seek to co-DELIVERING JOINED-UP GOVERNMENT IN THE UK617 ordinate the work of different agencies,all governments attempt to‘join-up’.Just as the functional separation of state agencies is a necessary part of managing complexity and is a characteristic feature of the modern state (Poggi1990),so too is the development of strategies to deal with the prob-lems this creates.But in the UK,the term‘joined-up government’itself has been connected with particular innovations,outlined below,associated in thefirst instance with New Labour’s modernizing government agenda(see Modernising Government,Cabinet Office1999).Our concern is with the delivery and management of JUG from the centre.As well as the work of central departments,the Cabinet Office and the Treasury both have particular responsibility for promoting and achiev-ing joined-up government.The Office of Public Service Reform(based in the Cabinet Office and established in2001)is taking some of this work forward.The Cabinet Office also has responsibility for a wide range of cross-cutting initiatives(such as combating social exclusion).The Treasury is responsible for the overall management framework of publicfinances and services(for example,some Public Services Agreements are cross-cutting and require joined-up working).Before looking at the strategies evolving at the centre,we will lookfirst at the context within which JUG emerged.THE CONTEXT OF JOINED-UP GOVERNMENT;A‘NEW PHASE IN THE REFORM OF GOVERNANCE’?From at least the mid-1970s,changing pressures on public services chal-lenged what had come to be regarded as the‘conventional’delivery of public services(see Ling1998).At the risk of caricaturing a complex picture, we might define its characterizing features(mid-1940s–mid-1970s)as:•The functional differentiation of spending departments with the Treas-ury responsible for overallfinancial co-ordination;•The spatial division between central and local government with some local revenue raising powers within a context shaped by the Treasury and spending departments;•Self-regulation for professionals in delivering public services;•Non-professional services provided through relatively autonomous bureaucrats who were expected to be relatively passive administrators rather than active managers;and•Formal accountability upwards to Ministers who in turn were answer-able to Parliament.This pattern of delivering public services was seen to be insufficient with a succession of official reports and politicians’speeches highlighting its sup-posed deficiencies in the general areas of civil service,local government,financing and management,and the specific areas such as urban policy, education,housing and social work(Ling1998).We can now see that the debate about the‘crisis of the state’,so heated in the1970s,was premature618TOM LINGif not misguided,but it captured the sense that continuing with the organi-zational status quo was not an option for the public sector.This thesis was supported both by a more conservative concern with‘overload’and‘un-governability’(King1975;Rose1979)and by a neo-marxist literature con-cerned with a legitimacy crisis(Habermas1975;Offe1984).Thefirst wave of experiments in the1980s included efforts to create clearly focused, decentralized agencies capable offlexibly to market-like signals.This created a degree of was arguably more extreme in the UK than elsewhere.With this problems associated with coordinating the work of various single-purpose agencies.Therefore,when JUG was discussed in the1990s,it was not only in response to the perceived weaknesses in conventional delivery processes,but it was also a response to the perceived problems associated with fragmentation during the1980s. However,as can be seen in table1,the pursuit of joined up government was not a uniquely British phenomenon;the fact that it is found throughout many different regimes suggests that it is at least in part connected to wider trends.Table1highlights the broad shape of joined-up working elsewhere to show that the UK,while unusual in some ways,was not unusual in seeking to develop strategies for joined-up government.The1980s and the fragmentation of deliveryThe Conservative Governments of the1980s and early1990s introduced a range of measures intended to break up what was held to be a monolithic, inward-looking public sector too little concerned with the needs of service users.These measures included the creation of agencies,internal markets, privatization,market testing,and compulsory competitive tendering(CCT). At the heart of these reforms was the creation of focused(hopefully single-purpose)agencies driven by clear market-like incentives to perform ever better,especially in relation to costs and customers’needs.The objective was improved efficiency and responsiveness.‘State functions were dis-persed through market and quasi-market mechanisms,by the outsourcing of government functions to private sector companies and by the establish-ment of civil service Executive Agencies,NHS Trusts,GP fund-holding and the proliferation of quangos’(Newman2001,pp.55–6).However,this sort of single-focus approach exacerbated the difficulty of co-ordinating multi-agency responses to complex problems.Co-ordination was made more difficult partly because the incentives to achieve each organization’s aims were greater than the incentives to achieve more system-wide objectives.In Urban Policy,for example,this led to the Audit Commission’s criticisms of an uncoordinated approach to regener-ation(Audit Commission1989).Following this criticism,reforms such as the Single Regeneration Budget were introduced and an approach later to be called‘joined-up’slowly began to emerge.Urban policy began to emerge as a key example of why joined-up government was needed.DELIVERING JOINED-UP GOVERNMENT IN THE UK619 TABLE1International examples of joining up governmentCountry Joining up Key pointsAustralia In Australia,the three main types of The need for joined-up working is joined-up working are:between federal accepted both centrally and locally.Forand state governments;between officials example,central government has led aproviding similar service across the co-ordinated response to external tradecountry;and partnerships between public pressures and international agreements.and private sectors.More locally,the development of one-stop shops has been successful at joining-Until the1990s,joined-up working was up information about services.Officialsmostly top-down.More recently local have benefited from the exchange ofofficials and politicians have led the way technical and practical information.to provide co-ordinated services tocitizens.Barriers to building further on thesesuccesses include:secrecy leading to Despite a long history of using suspicion from the public;the danger thatperformance measurement,government partners exercise their veto leading tohas been slow to develop cross-cutting grid-lock;and weakly developed cross-measures.cutting measurements leading toinadequate performance management.Partnership arrangements have often beensecretive leaving the public unaware ofwhy decisions were taken.Examples of joined-up working includeCentrelink,which provides information tothe public on behalf of a number ofservices,and an inter-agency approach tocombating drug misuse.Canada Joined-up working occurs in two ways.Cross-cutting performance targets have First,between the federal government proved helpful.For example,the Greatand the local states and kes2000initiative brought togetherSecondly,across departments.The round Environment Canada,six other federalof public sector reforms initiated by the departments,and four Ontario Province‘Programme Review’in1994made it ministries.It used50performance targetspossible for public services to share their for environmental and healthresources.These have contributed to a improvements.significant increase in joined-upThere are two main barriers to the government.further development of joined-up Performance targets are used to co-working.First,decision-making is oftenordinate joined-up working.These are hidden from the public and from electedconcerned with what should be done politicians.But the Treasury Boardrather than how it is achieved.Secretariat is also concerned that toomuch formal accountability might stop The Auditor General of Canada has partnerships respondingflexibly tostated that these arrangements are too citizens’needs.often hidden away from the public.Thisis especially common where delegated,Secondly,despite successes usingvoluntary,or private organisations are performance targets,the Office of theinvolved.Auditor General has concerns that thepoor quality of information makesperformance management less effective.620TOM LINGTABLE1ContinuedCountry Joining up Key pointsThe Joined-up government extends in three The Dutch inclusive style of running Netherlands directions:between the central and the public services has been successful in local levels of government(for example,many respects.Successes are associatedthe Ministry of Home Affairs promotes with low strike rates,the successfulmodernisation in local government);management of rising welfare costs,andbetween government departments(for the management of difficult ethical issuesexample,the cabinet’s annual such as abortion.interdepartmental reviews);andHowever,involving many partners in between‘social partners’(for example,decision-making and in delivering in advisory groups).services also has a cost.DutchSince the1980s there has been media Governments have tried to change theand public concern that with so many balance between inclusive partnerships,partners it becomes hard to co-ordinate on the one hand,and co-ordinating coststhe business of government.and overall activities,on the other.Byreducing the number of advisory Performance targets have been used to councils,for example,it is hoped toimprove co-ordination.For example,the provide more stream-lined decision-Government’s budget is now based on making.what politicians want to achieve ratherthan how to achieve it.The Cabinet The barriers to successfully achieving thisalso carries out cross-cutting reviews.balance are,first,that powerful socialHowever,the Finance and Interior partners in each public service limitDepartments are unable to impose central co-ordination.Secondly,thecross-cutting performance targets on development of cross-cutting performanceother departments.It has been measures has been slow.technically,and sometimes politically,difficult to keep the whole departmentsfocused on achieving performancetargets.New With a relatively small and centralised The use of Strategic Priorities and Zealand system of governing,joined-up Overarching Goals is a bold attempt to government in New Zealand has co-ordinate joined-up working.In areasmainly involved co-ordinating central such as care for older people it hasgovernment departments to provide helped to bring agencies together at bothjoined-up services on the ground.For national and local levels.example,Strengthening Families aims toHowever,the impact of this on the core improve the wellbeing of families and itwork of Departments is often limited.is supported by the Ministries of HealthStrategic Priorities only partly determine and Education,the Ministry of Socialthe way Departments work.Policy and many other central agencies.At the local level,collaboration is Overcoming these limitations wouldstrengthened by interagency case require the development of more tightlymanagement,jointly identifying gaps,defined priorities.This is technicallyand joint use of resources.difficult to do.These would then need tobe more closely linked to what each Central to achieving this co-ordinationdepartment does.In turn,this would are the Strategic Priorities andrequire incentives to encourage the Overarching Goals.These set out thepursuit of Strategic Priorities.Government’s objectives,includingcross-cutting targets.Each Departmentis then required to develop its own KeyResults Areas within these priorities.Departments later publish theirachievements against these targets.DELIVERING JOINED-UP GOVERNMENT IN THE UK621 TABLE1ContinuedCountry Joining up Key pointsSweden Joined-up government in Sweden The delivery of Swedish public services is involves small central Ministries,characterised by negotiation,collaborationrelatively independent agencies managed and compromise.Previously,limitedby the Ministries,and regional and local‘joining-up’was achieved through suchauthorities.negotiation.More recently,Governmentshave also used performance targets, Historically,negotiation and compromise including cross-cutting ones.have been important features of joined-upworking.More recently,Parliament has The pursuit of‘joined-up government’isalso set budgets for cross-cutting policies.not a major public goal in Sweden.Government has responded to the In order to co-ordinate the work of so pressures for improved co-ordination bymany partners,in recent years a combination of joining togetherGovernment has reduced the number of agencies,encouraging collaboration,andagencies by joining some of them setting cross-cutting targets.together.Remaining agencies have beengiven tighter performance and spending Barriers to further improvements include:targets by central government.the limit to further amalgamations ofagencies if they are to carry out theirspecialist tasks;the danger thatcollaboration and negotiation will lead togridlock;and the difficulties experiencedin setting targets which determine howpartners work.United Joined-up government in the United The United States provides a wide States States is,first of all,between the federal variety of joined-up working with eachof government and the state governments.state oftenfinding new ways ofAmerica For example,the Federal Executive delivering services.However,with so Boards spread best practice throughout many programmes,and new programmesthe public sector.It is also between the being developed all the time,it is oftenpublic sector and the voluntary sector.difficult to measure success.Major programmes for delivering child-However,despite limited legal powers, care,training and community safetythe central government has successfully depend upon the voluntary sector,forestablished widespread provision in areas example Boost4Kids,the Child Caresuch as services for homeless people, Partnership Project,21st Century Skills,childcare support,and training.SafeCities.Joined-up working has often been The states have independent powers inpursued,therefore,by spreading best many areas and share responsibilities inpractice.However,there is an increasing others.Central government thereforeuse of cross-cutting measures(for often lacks the power to imposeexample,the Department of Health and performance targets.It therefore oftenHuman Services has established targets relies more on funding initiatives andfor other agencies on reducing tobacco legislating where it can rather thanuse).enforcing targets.Barriers to further improvements include Central government also identifies andthe incompleteness of performance data.spreads best practice in joined-upAlthough targets are set very openly,the working(for example,through thepublic can be less confident that agencies Federal Communications Network).are accurate in describing their However,some cross-cutting performance performance.targets are used.These are proposed byThe down-side of encouraging innovation each Department,considered by theis that the opportunity to slowly improve Office of Management and Budget,anda joined-up service by carefullydecided on by Congress.Under theevaluating its long term effectiveness may Government Performance and Resultsbe lost.Act,agencies must publish theirperformance reports.Note:the background work for this table was carried out for the National Audit Office’s report on Joined up Government(NAO2001).622TOM LINGNew challenges and strategic responsesUrban policy provided a fertile policy arena where discussions about ‘joined-up government’began to take root.Coinciding with the rise of New Labour was the growing acceptance of a claim that there were qualitatively new problems developing which required an innovative approach to public services.This resonated with the emerging Third Way claim that New Lab-our was at once a radical departure from the then Conservative Govern-ment and a pragmatic response to the problems of the day.One important symbol helping to define these issues in the UK was the so-called‘wicked issues’identified by Clarke and Stewart(1997a).According to Clarke and Stewart’s argument(Clarke and Stewart1997a,p.3),wicked issues require:•Holistic not partial or linear thinking,capable of encompassing inter-action between a wide variety of activities,habits,behaviour and atti-tudes;•A capacity to think outside and work across organizational boundaries;•Ways of involving the public in developing responses;•Embracing a willingness to think and work in completely new ways.While most people will come to this trapped or constrained by conven-tional organizations,labels and assumptions,what is needed is willing-ness to entertain the unconventional and pursue the radical.This implies:•A new style of governing for a learning society.The assertion that joined-up government implies a‘new style of gover-ning’,is a strong claim.Clarke and Stewart were not alone in making it.6 and his colleagues are equally forceful:‘In many countries,the mid-to-late 1990s marked a new phase in the reform of governance.This epoch will continue well into thefirst decade of the new century and will come to redefine how we think about government’(6,Leat,Seltzer and Stoker1999).A little later,the Social Exclusion Unit painted a‘stark’picture of deprived neighbourhoods and suggested that no single agency could solve these problems on its own(DETR2000b,p.9).Similarly,Rhodes summed up the findings of the ESRC Whitehall Programme by suggesting that there has been a shift away from top-down government towards governance where power is more dispersed.He argued that this implies a change in the way public services are delivered(although he cheerfully adds that,in his view,‘all governing structures fail’)(Rhodes2000,pp.360–1).In summary, according to this argument,we have seen the emergence of a class of problems whose causes are so complex,and whose solutions are so multi-factorial,that they require a multi-agency response.The spatially and functionally fragmented,professionally dominated,bureaucratic model, accountable vertically to a Minister,suddenly seemed old fashioned and ripe for modernizing.The Cabinet Office was at the heart of efforts to re-think the delivery ofDELIVERING JOINED-UP GOVERNMENT IN THE UK623 public services.At the heart of its strategy(Cabinet Office1999,para.7) lay two principles:•‘inclusiveness:policies are forward-looking,inclusive and fair.•Integrated:policies and programmes,local and national,tackle the issues facing society–like crime,drugs,housing and the environment–in a joined-up way,regardless of the organizational structure of government.’As the National Audit Office shows(2001,p.23)evidence of Cabinet Office interest in this is extensive.A number of reports by the Cabinet Office’s Performance and Innovation Unit(PIU)directly address the skills, budgeting arrangements,and leadership styles that would be needed to facilitate joint working(PIU2000a,2000b,2000c).New Units,most significantly the Social Exclusion Unit,were created to facilitate joined-up working.Meanwhile,the Service First Unit used the People’s Panel(a cross-section of the population intended to provide a sounding board for public policies and services)tofind out about citizens’experiences in using services which aimed to be joined up.The Cabinet also issued a range of guidance to encourage best practice in joined-up working.This included a good practice database,the Public Sector Benchmarking Service,the TNT Partnership Award and Beacon Schemes.Service Action Teams were estab-lished with a membership drawn from departments,local government and the voluntary sector and charged with identifying ways to remedy practical problems faced by groups at different episodes in their lives.The Cabinet Office has also encouraged‘learning laboratories’to experiment with differ-ent ways of joint working and to disseminatefindings.Along with the Trea-sury,the Cabinet Office developed the Invest to Save Budget in1999to which agencies can apply for funding for innovate projects which,very often,have a joined-up element to them.Finally,the Cabinet Office’s Centre for Management and Policy Studies is responsible for running and developing courses and seminars and many of these concerned joined-up working.Since the election of2001,two new units–the Prime Minister’s Delivery Unit and the Office of Public Service Reform–will have at least some responsibility for joined-up government.The other central department responsible for overarching issues is the Treasury.As noted above,they have promoted joined-up working through the Public Services Agreements(identifying the overall aims of Depart-ments–some of which are cross-cutting),the Public Services Productivity Panel(advising on ways of improving productivity in the public sector) and in providing an accounting and budgetary framework within which joined-up working can take place.Outside the two central coordinating departments,each of the main spending departments has developed a range of initiatives which involve joint working,such as the Department for Transport,Local Government and the Regions’Rough Sleepers initiat-ive,the Department for Education and Skills’Early Years Development and624TOM LINGChildcare Partnerships,the Department of Trade and Industry’s Business Link Partnership,and the Foreign and Commonwealth Office’s British Trade International(see National Audit Office2001).If JUG was high up on thefirst Blair Government’s agenda,it also excited the wider academic community.Much of the political science literature complements the claim that the models of public service delivery were changing(or should change)profoundly.These mostly suggest that the new models are simply a necessary response to wider changes(but see Clarke2000for a critical outline of these claims).Much of the political science literature draws on the concept of‘governance’to examine this shift (see Stoker1998).Although the term‘governance’is not used consistently (see Pierre and Peters2000),amongst other things,it gestures towards:•new types of public-private partnerships;•‘flatter’relationships between organizations;•a blurring of boundaries between previously distinct functions;and •new ways of managing the consequential relationships.In‘governance’,outcomes result from a multiplicity of decisions rather than a single strategic choice of government(Kooiman and Van Vliet1993, p.64).More recently,Kooiman(2000)has characterized these processes as ‘heterarchical’,combining a variety of vertical and horizontal relationships. In other words,where power might once haveflowed from a single auth-ority,it is now disparate.Texts track a change of metaphorical language from a machine,capable of being driven,to that of an eco-system or of mutually adaptive complex systems(Dick2000).These arguments reinforce the claim that bureaucratic‘silos’have become anachronistic.New service models are said to be about partnerships,networks,‘flat’relationships, and trust.There is a danger that the governance approach might see the changing structures of the public sector as simply a consequence of wider changes. We will see below,however,that these wider pressures are associated with a range of competing responses and that outcomes arefluid and contested. Furthermore,JUG is not simply a response to wider pressures;there is clearly a relationship between JUG and the so-called politics of the Third Way.For example,the Prime Minister,in his Foreword to Wiring it up(PIU 2000a,p.3)argued,‘Many of the biggest challenges facing government do not easilyfit into traditional Whitehall structures’.This apparent appetite for challenging the vested interests of Whitehall provided the basis for claiming a radicalism which was an important for‘New Labour’itsfirst term.Particularly in the writings of the‘policy entrepreneurs’,there may have been both conscious and more subtle reasons for echoing and amplify-ing the claim to newness.In this atmosphere,JUG was taken up with enthusiasm in many different contexts and in many different ways.It soon became an umbrella term covering different dimensions.For political and budgetary reasons,depart-。
特别纳税调整实施办法中英文版
特别纳税调整实施办法中英文版Implementing Measures for Special Tax Adjustment (Trial)颁布机关:国家税务总局Promulgating Institution: State Administration of Taxation文号:国税发[2020]2号Document Number: Guo Shui Fa [2020] No. 2颁布时刻: Promulgating Date: 01/08/2009 01/08/2009实施时刻: Effective Date: 01/01/2008 01/01/2008效力状态: Validity Status: 有效Valid第一章总那么Chapter 1: General Provisions第一条为了规范专门纳税调整治理,依照«中华人民共和国企业所得税法»(以下简称所得税法)、«中华人民共和国企业所得税法实施条例»(以下简称所得税法实施条例)、«中华人民共和国税收征收治理法»(以下简称征管法)、«中华人民共和国税收征收治理法实施细那么»(以下简称征管法实施细那么)以及我国政府与有关国家(地区)政府签署的幸免双重征税协定(安排)(以下简称税收协定)的有关规定,制定本方法。
Article 1These Measures are formulated in accordance with the Enterprise Income Tax law of the People's Republic of China (hereinafter referred to the "Income Tax Law"), the Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the "Implementing Regulations on the Income Tax Law"), the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the "Law on the Administration of Tax Collection"), the Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the "Implementing Rules for the Law on the Administration of Tax Collection"), and relevant provisions of double taxation avoidance agreements (arrangements) signed by and between the Chinese government and governments of relevant countries (regions) (hereinafter referred to as "taxation agreements"), in order to regulate the administration of special tax adjustments.第二条本方法适用于税务机关对企业的转让定价、预约定价安排、成本分摊协议、受控外国企业、资本弱化以及一样反避税等专门纳税调整事项的治理。
美国纳税体系详解
美国纳税体系详解美国纳税体系详解从税收税种上来讲，美国有:个人所得税，企业所得税，社会保险税(social security)，医疗保险税(Medicare tax)，消费税，赠与税/遗产税等等。
那么这里我强调一点，就是美国的个人所得税在美国税收来源中占有举足轻重的比例。
而我们国家的税收主要来源是流转税，个人所得税所占比例很小。
从征收体制上讲，美国分为联邦税（Federal Tax),州税（State Tax）以及城市税（City Tax)。
所以一般您如果生活工作在美国，那么您就需要每年进行美国联邦税以及州税的申报，部分城市还需要申报城市税。
当然美国并不是所有的州都需要缴纳州税。
我列举一下不需要缴纳美国州税的地区:阿拉斯加州（Alaska）, 内华达州（Nevada），德克萨斯州（Texas），佛罗里达州（Florida 仅就无形资产所得征税)，华盛顿州（Washington ，此为Washington State，not Washington D.C.)，怀俄明州（Wyoming），南达科他州（South Dakota），田纳西州（Tennessee 仅利息红利征税)，新罕布什尔州New Hampshire (仅利息红利征税)。
那么为什么，这些州没有州税呢？其实税收的本质是为了维持国家的财政收入以及调节人民贫富差距。
这些州在美国相对来说，属于经济落后地区，所以免征州税也是政府刺激当地经济的一种手段。
举个例子，加州和纽约州的州税都高。
因为这些地区人太富有。
再来介绍一下美国和税务相关的两个重要部门。
一就是美国财政部（United States Treasury），您要是给美国寄支票缴税，上面的收款人肯定是美国财政部，而不是税务局。
另外一个就是大名鼎鼎的美国税务局（IRS-Internal Revenue Service ），隶属于财政部。
1862年，林肯总统及当时的国会为支付战争费用，创立了美国税务局。
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A Guideline
• General statements, recommendations, or administrative instructions designed to achieve the policy’s objectives by providing a framework within which to implement procedures. • A guideline can change frequently based on the environment and should be reviewed more frequently than standards and policies. • A guideline is not mandatory, rather a suggestion of a best practice. Hence “guidelines” and “best practice” are interchangeable
The SANS Policy Primer
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Guidelines are not a required element of a policy framework; however, they can play an important role in conveying best practice information to the user community. Guidelines are meant to “guide” users to adopt behaviors which increase the security posture of a network, but are not yet required (or in some cases, my never be required). For example, an organization might choose to publish a guideline on how to secure home networks even though they are not supported by the corporation. Guidelines can also be used as a pre-cursor for what will eventually become a policy issue.
The SANS Policy Primer
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The policy impact assessment provides a quick overview of the changes made to the policy and how they will effect the enterprise, or what actions people will need to take to be compliant with the policy. The policy impact assessment also provides the reason or justification for the policy updates or new policy. In some cases, managers may only review the policy impact assessment rather than the actual policy.
Policy
Why What How
Standard
Guideline
The SANS Policy Primer
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The diagram demonstrates the relationship between guidelines, standards and policies. Guidelines describe best practices on how to do something, say harden a MS Vista box for the DMZ. Standards describe what the baseline requirements are for various technologies and configurations that are supported in the enterprise. Policies describe required actions to take and why.
The SANS Institute
A Short Primer for Developing Security Policies
Copyright 2007 – Michele D. Guel
The SANS Policy Primer
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This short primer on developing and writing security policies was taken from Michele D. Guel’s full day tutorial titled “Security Governance – A Strong Foundation for a Secure Enterprise. Some materials were taken (with permission) from work done by Dave Vander Meer at Cisco Systems, Inc.
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How They Fit Together
• Establish relationships between documents • Prioritize document updates based on policy • Bundle multiple related standards and guidelines
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A Standard
• A mandatory action or rule designed to support and conform to a policy. • A standard should make a policy more meaningful and effective. • A standard must include one or more accepted specifications for hardware, software, or behavior.
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A Policy
• A formal, brief, and high-level statement or plan that embraces an organization’s general beliefs, goals, objectives, and acceptable procedures for a specified subject area. • Policy attributes include the following:
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Policy Impact Assessment
• Accompanies the policy and standard documents for review and approval – created in SME draft stage • Highlights assessment of policy changes and impact:
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In this first section we are going to look at the taxonomy for various terms such as policy, standard, guideline, procedure and policy impact assessment. It is important to define and use these terms consistently within an oNS Policy Primer
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Standards are usually written to describe the requirements for various technology configurations (e.g., wireless set-up, harden an O/S or router). A standard is meant to convey a mandatory action or rule and is written in conjunction with a policy. For example, many organizations should (and need) to have a policy about the use of wireless technology. The wireless policy should have an accompanying wireless standard which discusses the specific protocols that are required, encryption key requirements, and specific configuration setup for the production network as well as home networks.
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Agenda
• • • • • Taxonomy Guiding Principals Policy/Standard Lifecycle Process Building Your Policy Framework Drilldown on selected policies
The SANS Policy Primer
• Require compliance (mandatory) • Failure to comply results in disciplinary action • Focus on desired results, not on means of implementation • Further defined by standards and guidelines