财经词汇术语表.docVIP

PAGE PAGE 1 （美国特有的为享受税收待遇而在美国企业同外国企业之间订立的） 租入租出租赁协议：lease-in/lease-out （双边税务）协议：treaty “打勾选择”规定：check-the-box rule CUP (comparable uncontrolled pricing): 安装工程：Erection works 办公费： Office allowance 包装物出租 Wrappage lease 保险费： Insurance premium 保证：Guarantee 报废损失： loss on rejection 报告期发行新股或债转股等新增净资产：Newly issued shares or newly capitalized assets such as the shares converted from debts 报告期回购或现金分红等减少净资产：Net assets reduced due to buyback or cash dividends in the report period 报告期净利润：Net profit of the report period 报告期利润：Profit of the report period 报告期末股东权益：Shareholders’ equity at the end of the report period 报告期末普通股股份总数：Total number of ordinary shares at the end of the report period 报告期因发行新股或债转股等增加股份数：Number of shares increased in the report period due to issuance of new shares or shares converted from debts 报告期因公积金转增股本或股票股利分配等增加股份数：Number of shares increased due to the capitalization of the public reserve or distribution of bonus shares during the report period 报告期因回去购或缩股等减少股份数：Number of shares reduced during the report period due to the buy back or shares cut down activities 报告期月份数：Number of months of the report period 备抵法： allowance method 被动收入：passive income 被投资单位：Investee 本金 Principal 本年利润：Current year profits 本期减少：Decrease as of the report period 本期减少：Decrease in the period 本期税额：current tax 本期增加：Increase as of the report period 本期增加：Increase in the period 避税港：tax haven 避税计划：tax planning 编制单位：company 拨款转入： Allocate sums changeover in 补贴：Bonus 补贴收入：Subsidize revenue 补贴收入：Subsidy income 补贴收入：Subsidy income 材料成本差异 Materials cost variance 材料费：Materials 材料销售：Sales materials 财务费用：Finance charge 参股公司：joint -stock company · 参股者：equity participant 差旅费： Travelling expense 产品销售成本： Cost of goods sold 产品销售收入：Sales revenue 长期待摊费用： Long-term deferred and prepaid expenses 长期待摊费用：Long-term expenses to be apportioned 长期负债Long-term Liabilities 长期股权投资 Long-term investment on stocks 长期借款：Long-term loans 长期借款：Long-term loans 长期借款转入：Long-term loans carried in 长期投资：Long-term I