财务报表英文词汇
Director’s report 董事会报告书
For the year ended 31 December 2005 截至2005年12月31日止Financial statement 财务报表
Principal activity 主要业务
Investment holding 投资控股方
Related party关联方
Results and appropriation业务及分派
Income statement收入报表
Recommend the payment of a dividend建议派发股息
Fixed assets 固定资产
Share capital 股本
Directors’ interest 董事享有权益
Management contracts 管理合约
Auditor 审计师
Chairman 董事长
Auditor’s report审计师报告书
Certified public accountant注册会计师
Turnover营业额
General and administrative expenses日常与行政开支
Profit before income tax税前盈利
Income tax expense所得税费用
Attributable to 应得部分
Balance sheet资产负债表
Non-current asset非流动资产
Associate联营企业
Deferred income tax递延所得税
Current asset流动资产
Due from related companies关联公司应付款
Due to related companies应付关联公司款
Prepaid design fee 预付设计费
Equity and liability权益与负债
Accumulated deficits累计亏绌
Current liabilities流动负债
Accruals预提
Total equity and liabilities 权益与负债总额
Net current liabilities净流动负债
Total assets less current liabilities减流动负债后的总资产
Cash flow from operating activities经营现金流
Cash flows from investing activities 投资现金流
Cash flows from financing activities 融资现金流
Receivables应付款项
Payables应付款项
Cash and cash equivalents现金与现金等价物
Bank balance银行结余
Causeway Bay铜锣湾
The ultimate holding company 最终控股公司
In units of HK dollars以港元为记帐本位
Accounting policy会计政策
Hong Kong Financial Reporting Standards香港财务报告准则Historical cost convention历史成本法
Fair value公平值
Consolidated and separate financial statement合并与个别财务报表Carrying amount帐面值
Leasehold improvements租赁改良物
On a straight-line basis直线法
Property, plant and equipment地产，厂房与设备
Impairment of assets资产损坏
Operating lease经营租赁
Intangible assets隐形资产
Subsidiaries附属公司
Translation of foreign currency外币业务
Employee benefits员工福利
Bonus plan奖金计划
Credit risk信贷风险
Turnover营业额
Expenses by nature根据类型分类的开支
Operating lease运营租金
Depreciation of fixed assets固定资产折旧
Tax expense税务开支
Net book value净账面价值
Unlisted shares未上市股票
Director’s emolument董事的薪水
Allowances津贴
commitments承付
unsecured 无担保
no fixed repayment terms无固定归还期限effective rate实际利率
principal taxation rate主税率
liability method负债法
EXISTENCIAS：库存、存货、存量
EMISION OBLIGACIÓN Y OTROS VALORES NEGOCIABLES：债券及其它可转让有价证券发行
PRIMA DE EMISIÓN：发行溢价、股本溢价
RVAS EN SOC CONS POR INTEGRAC GLOBAL O PROP：全球一体化或财产持有人特许公司储备（这个词组里缩写太多，我也猜不太出具体什么意思，RVAS也可能是―准备金‖的意思，SOC CONS我这里暂且理解为―特许公司‖）
RESULTADO SOCIEDAD DOMINANTE：控股公司损益
CUENTA DE RESULTADOS：损益帐目
CUENTA DE EXPLOTACIÓN：出口帐目
Trabajos del grupo para el inmovilizado：固定资产小组性工作
Subvenciones en capital transferidas a resultados：对转移到损益的所有人权益的补贴VARIACIÓN EXISTENCIAS PRODUCTOS TERMINADOS O EN CURSO：库存成品或半成品变动
APROVISIONAMIENTOS：供给
INTERESES MINORITARIOS：少数人（少数派）的利益
Factoring / Titulización：Factoring是英语，应该是贷款保收, 应收帐款让售的意思。Titul ización这个词我没有接触过，应该是命名的意思。
Dotación al fondo de reversión：对归还资金的捐赠
RESULTADO PUESTA EN EQUIVALENCIA：等价损益
RTDO. NETO ENAJENACIÓN ACTIVOS NO CORRIENTES：非流动资产出让净损益（因为用的是RTDO—RESULTADO而不是BENEFICO，所以是损益而不是收益）这么专业的东西你应该多悬赏才对嘛。
kouuna2009-2-23 23:12:15 61.51.91.* 举报
代购代销收入
buy consignment income.
处置前亏损的企业补贴收入
disposal of the loss before income subsidies enterprises.
非货币性交易收益
non-monetary transaction receipts.
用以前年度含量工资结余弥补利润
in the past year with the balance of wages up its profits.
结转的含量工资包干结余
the carry-over balance of responsibility for the content of wages. 赢余公存补亏
buyu surplus of the public.
利润归还投资
the return of investment profits.
单项留用的利润
individual retained profits.
以后年度税前利润弥补的亏损
annual pre-tax profits after irreparable loss.
其他非经常性损益
other non-recurring gains and losses.
合并价差
merger spreads.
固定资产减值准备
fixed assets for impairment.
待处理固定资产净损失
to be dealt with a net loss of fixed assets.
长期待摊费用
long-term prepaid expenses.
其他应缴款
other contributions.
其他应付款
other payments.
一年内到期的长期负债
due within one year of the long-term liabilities.
递延税款贷项
deferred tax credits.
外币报表折算差额
foreign currency translation differences statements.
未处理资产损失
untreated asset losses
一、企业财务会计报表封面FINANCIAL REPORT COVER
报表所属期间之期末时间点Period Ended
所属月份Reporting Period
报出日期Submit Date
记账本位币币种Local Reporting Currency
审核人Verifier
填表人Preparer
二、资产负债表Balance Sheet
资产Assets
流动资产Current Assets
货币资金Bank and Cash
短期投资Current Investment
一年内到期委托贷款Entrusted loan receivable due within one year
减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year
减：短期投资跌价准备Less: Impairment for current investment
短期投资净额Net bal of current investment
应收票据Notes receivable
应收股利Dividend receivable
应收利息Interest receivable
应收账款Account receivable
减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable
其他应收款Other receivable
减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable
预付账款Prepayment
应收补贴款Subsidy receivable
存货Inventory
减：存货跌价准备Less: Provision for Inventory
存货净额Net bal of Inventory
已完工尚未结算款Amount due from customer for contract work
待摊费用Deferred Expense
一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets
流动资产合计Total current assets
长期投资Long-term investment
长期股权投资Long-term equity investment
委托贷款Entrusted loan receivable
长期债权投资Long-term debt investment
长期投资合计Total for long-term investment
减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable
长期投资净额Net bal of long-term investment
其中：合并价差Include: Goodwill (Negative goodwill)
固定资产Fixed assets
固定资产原值Cost
减：累计折旧Less: Accumulated Depreciation
固定资产净值Net bal
减：固定资产减值准备Less: Impairment for fixed assets
固定资产净额NBV of fixed assets
工程物资Material holds for construction of fixed assets
在建工程Construction in progress
减：在建工程减值准备Less: Impairment for construction in progress
在建工程净额Net bal of construction in progress
固定资产清理Fixed assets to be disposed of
固定资产合计Total fixed assets
无形资产及其他资产Other assets & Intangible assets
无形资产Intangible assets
减：无形资产减值准备Less: Impairment for intangible assets
无形资产净额Net bal of intangible assets
长期待摊费用Long-term deferred expense
融资租赁——未担保余值Finance lease – Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease – Receivables
其他长期资产Other non-current assets
无形及其他长期资产合计Total other assets & intangible assets 递延税项Deferred Tax
递延税款借项Deferred Tax assets
资产总计Total assets
负债及所有者(或股东)权益Liability & Equity
流动负债Current liability
短期借款Short-term loans
应付票据Notes payable
应付账款Accounts payable
已结算尚未完工款
预收账款Advance from customers
应付工资Payroll payable
应付福利费Welfare payable
应付股利Dividend payable
应交税金Taxes payable
其他应交款Other fees payable
其他应付款Other payable
预提费用Accrued Expense
预计负债Provision
递延收益Deferred Revenue
一年内到期的长期负债Long-term liability due within one year 其他流动负债Other current liability
流动负债合计Total current liability
长期负债Long-term liability
长期借款Long-term loans
应付债券Bonds payable
长期应付款Long-term payable
专项应付款Grants & Subsidies received
其他长期负债Other long-term liability
长期负债合计Total long-term liability
递延税项Deferred Tax
递延税款贷项Deferred Tax liabilities
负债合计Total liability
少数股东权益Minority interests
所有者权益(或股东权益) Owners’ Equity
实收资本(或股本) Paid in capital
减;已归还投资Less: Capital redemption
实收资本(或股本)净额Net bal of Paid in capital
资本公积Capital Reserves
盈余公积Surplus Reserves
其中：法定公益金Include: Statutory reserves
未确认投资损失Unrealised investment losses
未分配利润Retained profits after appropriation
其中：本年利润Include: Profits for the year
外币报表折算差额Translation reserve
所有者(或股东)权益合计Total Equity
负债及所有者(或股东)权益合计Total Liability & Equity
三、利润及利润分配表Income statement and profit appropriation
一、主营业务收入Revenue
减：主营业务成本Less: Cost of Sales
主营业务税金及附加Sales Tax
二、主营业务利润(亏损以―—‖填列) Gross Profit ( - means loss) 加：其他业务收入Add: Other operating income
减：其他业务支出Less: Other operating expense
减：营业费用Selling & Distribution expense
管理费用G&A expense
财务费用Finance expense
三、营业利润(亏损以―—‖填列) Profit from operation ( - means loss) 加：投资收益(亏损以―—‖填列) Add: Investment income
补贴收入Subsidy Income
营业外收入Non-operating income
减：营业外支出Less: Non-operating expense
四、利润总额(亏损总额以―—‖填列) Profit before Tax
减：所得税Less: Income tax
少数股东损益Minority interest
加：未确认投资损失Add: Unrealised investment losses
五、净利润(净亏损以―—‖填列) Net profit ( - means loss)
加：年初未分配利润Add: Retained profits
其他转入Other transfer-in
六、可供分配的利润Profit available for distribution( - means loss)
减：提取法定盈余公积Less: Appropriation of statutory surplus reserves
提取法定公益金Appropriation of statutory welfare fund
提取职工奖励及福利基金Appropriation of staff incentive and welfare fund
提取储备基金Appropriation of reserve fund
提取企业发展基金Appropriation of enterprise expansion fund
利润归还投资Capital redemption
七、可供投资者分配的利润Profit available for owners distribution
减：应付优先股股利Less: Appropriation of preference shares dividend
提取任意盈余公积Appropriation of discretionary surplus reserve
应付普通股股利Appropriation of ordinary shares dividend
转作资本(或股本)的普通股股利Transfer from ordinary shares dividend to paid in capital
八、未分配利润Retained profit after appropriation
补充资料：Supplementary Information:
1. 出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments
2. 自然灾害发生损失Losses from natural disaster
3. 会计政策变更增加(或减少)利润总额Increase (decrease) in profit due to changes in accounting policies
4. 会计估计变更增加(或减少)利润总额Increase (decrease) in profit due to changes in accounting estimates
5. 债务重组损失Losses from debt restructuring
付款方法
mode of payment
现金付款
payment by cash/cash payment/payment by ready cash
以支票支付
payment by cheque
以汇票支付
payment by bill
以物品支付
payment in kind
付清/支付全部货款
payment in full/full payment
支付部分货款/分批付款
payment in part/part payment/partial payment
记帐付款/会计帐目内付款
payment on account
定期付款
payment on term
年分期付款
annual payment
月分期付款
monthly payment/monthly instalment
延滞付款
payment in arrear
预付货/先付
payment in advance/prepayment
延付货款
deferred payment
立即付款
prompt payment/immediate payment
暂付款
suspense payment
延期付款
delay in payment/extension of payment
支付票据
payment bill
名誉支付/干与付款
payment for honour/payment by intervention
结帐/清算/支付
settlement
分期付款
instalment
滞付/拖欠/尾数款未付
arrears
特许拖延付款日
days of grace
保证付款
del credere
付款
to pay/to make payment/to make effect payment
结帐
to settle/to make settlement/to make effect settlement/to square/to balance
支出/付款
to defray/to disburse
结清
to clear off/to pya off
请求付款
to ask for payment/to request payment
恳求付帐
to solicit payment
拖延付款
to defer payment/to delay payment
付款被拖延
to be in arrears with payment
还债
to discharge
迅速付款
to pay promptly
付款相当迅速
to pay moderately well/to pay fairly well/to keep the engagements regularly
付款相当慢
to pay slowly/to take extended credit
付款不好
to pay badly/to be generally in arrear with payments
付款颇为恶劣
to pay very badly/to never pay unless forced
拒绝付款
to refuse payment/to refuse to pay/to dishonour a bill
相信能收到款项
We shall look to you for the payment/We shall depend upon you for the payment /We expect payment from you
惠请付款
kindly pay the amount/please forward payment/please forward a cheque.
我将不得不采取必要步骤运用法律手段收回该项货款
I shall be obliged to take the necessary steps to legally recover the amount. /I shall be compelled to take steps to enforce payment.
惠请宽限
let the matter stand over till then./allow me a short extension of time. /Kindly postpone the time for payment a little longer.
索取利息
to charge interest
附上利息
to draw interest/to bear interest/to allow interest
生息
to yield interest
生息3%
to yield 3%
存款
to deposit in a bank/to put in a bank/to place on deposit/to make deposit
在银行存款
to have money in a bank/to have a bank account/to have money on deposit
向银行提款
to withdraw one‘s deposit from a bank
换取现金
to convert into money/to turn into cash/to realize
折扣用语
从价格打10%的折扣
to make a discount of 10% off the price/to make 10% discount off the price
打折扣购买
to buy at a discount
打折扣出售
to sell at a discount
打折扣-让价
to reduce/to make a reduction
减价
to deduct/to make a deduction
回扣
to rebate
现金折扣
cash discount
货到付款/现金提货
cash on deliver （C.O.D.）
货到付现款
cash on arrival
即时付款
prompt cash
净价/最低价格付现
net cash
现金付款
ready cash
企业资产负债表_利润表中英文对照大全
资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets 其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets
西餐菜单翻译中英文对照
西餐菜单翻译（中英文对照） 冷菜cold dish 1沙拉salad 沙拉salad 火腿沙拉ham salad 鸡脯沙拉chicken-breast salad 鸡丝沙拉shredded chicken salad 鸡蛋沙拉egg salad 鱼片沙拉fish salad 虾仁沙拉shrimp salad 大虾沙拉prawn salad 蟹肉沙拉crab salad 蔬菜沙拉vegetable salad 黄瓜沙拉cucumber salad 奶油黄瓜沙拉cucumber salad with cream 西红柿黄瓜沙拉cucumber salad with tomato 甜菜沙拉beetroot salad 红菜头沙拉beetroot salad 沙拉酱salad dressing; mayonnaise 2肉meat
冷什锦肉cold mixed meat 冷肉拼香肠cold meat and sausage 冷火腿蔬菜cold ham with vegetables 什锦肉冻mixed meat jelly 肝泥mashed liver; live paste 牛肝泥mashed ox liver; ox liver paste 牛脑泥mashed ox brain; ox brain paste 冷烤牛肉cold roast beef 冷烤里脊cold roast fillet 冷烤羔羊腿cold roast lamb leg 冷烤猪肉cold roast pork 冷烩茶肠cold stewed sausage 冷茶肠cold sausage 3鱼fish 茄汁烩鱼片stewed fish slices with tomato sauce 鸡蛋鲱鱼泥子minced herring with eggs 鸡蛋托鲱鱼herring on eggs 熏鲱鱼smoked herring 熏鲤鱼smoked carp 沙丁油鱼sardines
分享英文合同模板翻译：详解关键词
引子:鉴于现在对外交流事例逐渐增多,英文合同特不是经济合同的翻译愈显重要,若译文不准确或不严谨,势必会引起不必要的经济纠纷.故今以一英文(经济)合同写作书籍为蓝本,录入一些有益文字,希望大伙儿共同提高英文(经济)合同的翻译和写作。 合同文件是合同双方签订并必须遵守的法律文件,因此合同中的语言应体现其权威性.英文合同用语的特点之一就表现在用词上,即选择那些法律用词,以及正式用词,使合同表达的意思准确无误,达到双方对合同中使用的词无可争议的程度。 一.Hereby 英文释义:by means of , by reason of this 中文译词:特此,因此,兹 用法:常用于法律文件、合同、协议书等正式文件的开头语；在条款中需要强调时也可用。 语法：一般置于主语后,紧邻主语. 注释: (1)hereby: by reason of this 特此
(2)covenant: v. make a formal agreement 立约,签订合同、条约; n. legal agreement具有法律约束的正式合同 (3)completion of the Works: 工程的竣工 (4)therein: in the Works在本工程中 (5)the Contract Price: 合同总价,指工程的总造价 (6)such...as: 关系代词,相当于that, which (7)under: in accordance with 依照,按照 (8)the provisions of the Contract: terms and conditions of the Contract合同条款 注释： （1）hereby：特此 （2）to the best of our knowledge：as far as we know据我们所知 （3）foregoing statement：above-mentioned statement上述声明 （4）herein：in this, in the statement在声明中 （5）documentary proof：证明文件
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国新办 61个重大国家战略常用关键词英文译法
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“十七届五中全会”关键词英文翻译
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2019-国税完税证明-范文word版 (4页)
本文部分内容来自网络整理所得，本司不为其真实性负责，如有异议或侵权请及时联系，本司将立即予以删除！ == 本文为word格式，下载后可方便编辑修改文字！ == 国税完税证明 国税完税证明 个人独资企业注销后想更名为注册公司,手续怎么办啊 首先，你向国、地两个主管税务机关(如果你公司涉及的所有税在一个局的话，另论)申请开具一个完税证明。先咨询一下税务机关需要哪些税、哪几个纳税年度的完税证明。然后找你的专管员商量一下，以税务机关的名义写一个完税证明。现实中本人遇过这种情况，本来是税务机关写的，他们太懒，叫我自己写得了。写好后，找你的专管员审查一下，看措词行不行，之后再找你专管员把你完税证明上所属纳税年度缴纳税款的台账打印出来。 接着，嘴甜一点，麻烦你专管员带着你去加盖一个税务局的公章(我这里说的是局里的章，不是什么所、什么征收分局之类的章，因为局章才有说服力)，可以的话，把你完税的台账按年装订，也盖上税务局的公章。如果税务局另有要求的话，你还有需要把各年度的缴款书逐一复印下来，以作你公司的原始完税证明。 这样子就可以对外发生证明效力了。 为了优化纳税服务，增强社会公众纳税意识，进一步提升个人所得税征收管理质量，根据纳税人的普遍要求，经研究，决定从201X年1月1日起，试行由税务机关按年向扣缴义务人实行了明细申报后的个人所得税纳税人开具《中华人民共和国个人所得税完税证明》(以下简称完税证明)。现将有关事项通知如下： 一、统一思想，充分认识加强开具完税证明工作的意义
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常见的公共标识 英文翻译
【常见的公共标识英文翻译~】来源：姜尊月?╄→?的日志 1、Business Hours 营业时间 2、Office Hours 办公时间 3、Entrance 入口 4、Exit 出口 5、Push 推 6、Pull 拉 7、Shut 此路不通 8、On 打开 ( 放) 9、Off 关 10、Open 营业 11、Pause 暂停 12、Stop 关闭 13、Closed 下班 14、Menu 菜单 15、Fragile 易碎 16、This Side Up 此面向上 17、Introductions 说明 18、One Street 单行道 19、Keep Right/Left 靠左/右 20、Buses Only 只准公共汽车通过 21、Wet Paint 油漆未干 22、Danger 危险 23、Lost and Found 失物招领处 24、Give Way 快车先行 25、Safety First 安全第一 26、Filling Station 加油站 27、No Smoking 禁止吸烟 28、No Photos 请勿拍照 29、No Visitors 游人止步 30、No Entry 禁止入内 31、No Admittance 闲人免进 32、No Honking 禁止鸣喇叭 33、Parting 停车处 34、Toll Free 免费通行 35、F.F. 快进 36、Rew. 倒带 37、EMS (邮政)特快专递 38、Insert Here 此处插入 39、Open Here 此处开启 40、Split Here 此处撕开
41、Mechanical Help 车辆修理 42、“AA”Film十四岁以下禁看电影 43、Do Not Pass 禁止超车 44、No U Turn 禁止掉头 45、U Turn Ok 可以U形转弯 46、No Cycling in the School校内禁止骑车 47、SOS 紧急求救信号 48、Hands Wanted 招聘 49、Staff Only 本处职工专用 50、No Litter 勿乱扔杂物 51、Hands Off 请勿用手摸 52、Keep Silence 保持安静 53、On Sale 削价出售 54、No Bills 不准张贴 55、Not for Sale 恕不出售 56、Pub 酒店 57、Cafe 咖啡馆、小餐馆 58、Bar 酒巴 59、Laundry 洗衣店 60、Travel Agency 旅行社 61、In Shade 置于阴凉处 62、Keep in Dark Place 避光保存 63、Poison 有毒/毒品 64、Guard against Damp 防潮 65、Beware of Pickpocket 谨防扒手 66、Complaint Box 意见箱 67、For Use Only in Case of Fire 灭火专用 68、Bakery 面包店 69、Keep Dry 保持干燥 70、Information 问讯处 71、No Passing 禁止通行 72、No Angling 不准垂钓 73、Shooting Prohibited 禁止打猎 74、Seat by Number 对号入座 75、Protect Public Propety 爱护公共财物 76、Ticket Office(or ：Booking Office)售票处 77、Visitors Please Register 来宾登记 78、Wipe Your Shoes And Boots请擦去鞋上的泥土 79、Men“s/Gentlemen/Gents Room 男厕所 80、Women“s/Ladies/Ladies“ Room女厕所 81、Occupied （厕所）有人 82、Vacant （厕所）无人 83、Commit No Nuisance 禁止小便 84、Net(Weight) 净重
税务英语
个人所得税完税证明：The People’s Republic of China Individual Income Tax Certificate 税务登记证Certificate of Taxation Registration 地税编号local tax code 国税编号national tax code 地税字号这么翻译：DSZH 成就工资(Merit Pay):绩效工资来自于英文中的Merit Pay但在中国更为贴切的说法提法应该是绩效提薪. 股权(Stock): 福利(Benefit): 津贴(allowance): 奖金(incentive pay): 成就工资(Merit Pay): 基础工资(Base Pay): 以职位为基础(Pay for Job)的基础工资和以能力为基础(Pay for Competency)的基础工资 Salary:从事管理工作和负责经营等的人员按年或月领取的固定薪金. Wages:工人按件,小时,日,周或月领取的工资. 收入差(pay ranges 1,pay structure: 2,pay grades: 3,pay ranges: 4,overlap: 重叠 年终红利(annual bonus 岗位工资post wages 岗位技能工资与岗位效益工资之优劣Discussion on Merits and Demerits of Skill Wages and Benefit Wages of Post 隐性报酬（intrinsic compensation）和显性报酬（extrinsic compensation）。 1.基础工资:Foundation wages 2.职务等级:Duty rank 3.级别工资:Rank wages 4.工资工龄:Wages job seniority 5.职务岗位津贴:Duty allowance 6.特殊岗位津贴基础津:Special allowance 7.基础津贴:Foundation allowance 8.综合补贴:Synthesis subsidy 9.岗位补贴:Post subsidy 10.目标奖:Goal prize 基础工资: Basic Wage (or Salary) 职务等级: Occupation Classification 级别工资: Classification Allowance 工资工龄: Long Service Allowance 职务岗位津贴: Occupation Benefit
财务报表英文翻译 Financial Statement
资产负债表Statement of Financial Position（一）一、资产ASSETS 流动资产：Current assets 货币资金Cash and cash equivalents （现金和现金等价物） 结算备付金Provision of settlement fund 拆出资金Funds lent 交易性金融资产Financial assets held for trading 应收票据Notes receivable 应收账款Accounts receivable 预付款项Advances to suppliers 应收保费Insurance premiums receivable 应收分保账款Cession premiums receivable 应收分保合同准备金Provision of cession receivable 应收利息Interests receivable 其他应收款Other receivables 买入返售金融资产Buying back the sale of financial assets 存货Inventories 其中：原材料Raw materials 库存商品（产成品）Finished goods 一年内到期的非流动资产Non-current assets maturing within one year 其他流动资产Other current assets 其中：内部银行Including：In-house bank 流动资产合计Total current assets 非流动资产：Non-current assets 发放贷款及垫款Loans and payments 可供出售金融资产Available-for-sale financial assets 持有至到期投资Held-to-maturity investments 长期应收款Long-term receivables 长期股权投资Long-term equity investments 投资性房地产Investment real estates 固定资产（固定资产原价）Fixed assets（Original value of fixed assets）减：累计折旧Less：Accumulated depreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Reserve for fixed assets impairment 固定资产净额Net fixed assets 在建工程Construction in progress 工程物资Project materials
英文翻译
Railway power telecontrol system Power telecontrol system in an increasingly important role in the management of power system, safe, high quality and economical operation of power supply to the railway provided an important technical tool. This article describes the development of railway electric power telecontrol system in China, analyzed the composition of railway electric power telecontrol system, exploring the main features of power telecontrol systems. （1）Overview of railway power telecontrol system in China Remote technology is widely used in China for long, but developed very rapidly, generally experience three stages in the development process: the contact point on the phase-phase, which is based on relays as the main component, supported by step selector switch, vacuum tubes and other components of the remote device. Remote device has a large number of such contact, maintenance, reliability, short life, an early remote products. Railway power supply without going through this phase. Second stage-routing logic stage, this stage through the transistor, integrated circuit process. Remote device is non-contact type of routing logic device, design according to requirements and constitute parts of the device logic circuits at a fixed time, to complete the intended function. These devices are hardware devices, not at liberty and expansion of functions. In the 70 's, the bulk power system in China has been using such devices, and there have been used on the electrified railway. Third-phase software phase, remote system of SCADA system in electrified railway in China on technology breakthroughs had been made, there are rapid application development. Because of electrified railway power systems have different characteristics, SCADA systems and power systems on the development of the road is not exactly the same. Due to the stable and reliable power systems are critical to the operation of the railway, in order to give full play to railway continuous power lines, closed lines (now General dutong called "through the wire"), ensure the safety of railway continuous power lines and reliable power supply, improve the management level of railway continuous power lines and control, reducing the impact on railway transport production, remote control technology in the 90 's were introduced in railway power systems in China. （2）composition of railway electric power telecontrol system 2.1 remote control master station Main stations generally use the computer network structure of remote control, distributed control systems, computer equipment for the core, to network nodes to be configured. System hardware configuration of the main front, back-end processing, maintenance operator network nodes such as node a workstation, analog screen man-machine interface device and corresponding device, set up real time data printing, document management report printers, peripherals such as monitors and satellite clock synchronization in real time. Application software is the soul of telecontrol system as a whole, together with various remote Terminal application software data communication tasks; various data acquisition hardware system application software such as voltage, current, power, calculated and displayed for operator reference in a reasonable manner; operators also have to apply software to