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会计英语术语汇总篇2007-11-09 20:18:12
Account 帐户
Accounting system 会计系统
American Accounting Association 美国会计协会
American Institute of CPAs 美国注册会计师协会
Audit 审计
Balance sheet 资产负债表
Bookkeepking 簿记
Cash flow
外贸中常用的会计术语及付款方式术语2007-11-09 20:17:00
现金帐户
Cash account

预付现金

Cash advance

凭提货单支付现金
Cash against Bill of Lading (B/L)

凭单据付现款||凭装货单付现款
Cash against Documents

现金资产
Cash assets

现金结存||
Accounting English translation2007-11-09 20:16:10
英文: Accounting English translation

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发表时间: 2007-7-20 阅读数:

In 2006, China enacted the new corporate acco
Accounting Standard for BE(Chapter 8)2007-11-09 20:14:14
Chapter IX Financial Reports

Article 57. Financial reports are the written documents summarizing and reflecting the financial position and operating results of an enterprise, including a balance she
Accounting Standard for BE(Chapter 7)2007-11-09 20:13:33
Chapter Ⅶ Expenses

Article 47. Expenses refer to the outlays incurred by an enterprise in the course of production and operation.

Article 48. Expenses directly incurred by an enterprise in produc
Accounting Standard for BE(Chapter 6)2007-11-09 20:12:46
Chapter Ⅵ Revenue
Article 44. Revenue refers to the financial inflows to an enterprise as a result of the sale of goods and services, and other business activities of the enterprise, including basic
Accounting Standard for BE(Chapter 5)2007-11-09 20:12:16
Chapter V Owners' Equity

Article 38. Owners' equity refers to the interest of the investors remaining in the net assets of an enterprise, including capital of the enterprise invested in by investo
Accounting Standard for BE(Chapter 4)2007-11-09 20:11:46
Chapter Ⅳ Liabilities

Article 34. A liability is debt borne by an enterprise, measurable by money va1ue, which will be paid to a creditor using assets, or services.

Article 35. Liabilities are ge
Accounting Standard for BE(Chapter 3)2007-11-09 20:11:12
Chapter Ⅲ Assets

Article 22. Assets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise, including all property, rights as a creditor to
Accounting Standard for BE(Chapter 2)2007-11-09 20:10:43
Chapter Ⅱ General Principles

Article l0. The accounting records and financial reports must be based on financial and economic transactions as they actually take place, in order to objectively refle
Accounting Standard for BE(Chapter I)2007-11-09 20:09:55
Accounting Standard for Business Enterprises:
Basic Standard

Contents

The People's Republic of China
Accounting Standard for Business Enterprises:
Basic Standard

Chapter I General Provisions
会计英语Text102007-11-09 20:09:27
Text 10 Plant Assets, Intangible Assets, and Related Expenses
1 Identify the elements of a plant asset's cost. Plant assets are long-lived assets that the business uses in its operation. These assets
会计英语Text92007-11-09 20:08:55
Text 9 Mechandise Inventory
1 Account for inventory by the perpetual and periodic systems. Accounting for inventory plays an important part in merchandisers' accounting systems because selling invent
会计英语Text82007-11-09 20:08:23
Text 8 Accounts and Notes Receivables
1 Use the allowance method of accounting for uncollectibles. Credit sales create receivables. Accounts receivable are usually current assets, and notes receivable
会计英语Text72007-11-09 20:07:53
Text 7 Internal Control, Cash Transaction, and Ethical Issues
1 Define internal control. Internal controls should safeguard assets, ensure accurate accounting records, promote operational efficiency,
会计英语Text62007-11-09 20:07:24
Text 6 Accounting Information Systems
Describe the features of an effective accounting information system. An effective accounting information system should capture and summarize transactions quickly,
会计英语Text52007-11-09 20:06:47
Text 5 Merchandising and the Accounting
Use sales, gross margin, and operating income to evaluate a company. The major revenue of a merchandising business is. sales revenue, or net sales. The major e
会计英语Text42007-11-09 20:06:17
Text 4 Completing the Accounting Cycle
Prepare an accounting worksheet, The accounting cycle is the process by which the accountants produce the financial statements for a special period of time. The
会计英语Text32007-11-09 20:05:44
Text 3 Measuring Business Income: the Adjusting Process
Distinguish accrual basis accounting from cash-basis accounting. In accrual-basis accounting, business events are recorded as they affect the en
会计英语Text22007-11-09 20:05:16
Text 2 Recording Business Transaction
Define key accounting terms: account, ledger, debit, and credit. The account can be viewed in the form of the letter “T”. The left side of each T-account is its
会计英语Text 12007-11-09 20:04:43
Text 1 Accounting and Its Environment
Develop an accounting vocabulary for decision making. Accounting is a system for measuring, processing, and communicating financial information. As the “language
税收报表词汇 Tax Form Words2007-11-09 20:03:50

Tax Form Words 税收报表词汇


Withholding Tax Form (代扣所得税表)

English Language Word or Term Chinese Language Word or Term

INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个人所得税报告表
Taxation English Lesson202007-11-09 16:58:16
Lessen 20:

What can I do when we dispute with the taxation bureau?

与税务局发生争议怎么办?

Taxpayer: Good morning, Lawyer. When the taxation bureau inspected my company yesterday, they notic
Taxation English Lesson192007-11-09 16:57:49
Lessen 19:

Inspection on the East Building

我们想了解东方大厦工程的情况
Tax official: We are from the foreign taxation bureau. We'd like to leam some information of the East Building project.T
Taxation English Lesson182007-11-09 16:57:24
Lessen 18:

Is my salary born by the permanent organization?

我的薪金是常设机构负担的吗?
Taxpayer: I am from Japanese Construction Design Corporation.Ltd.I'd like to know whether my applicati
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