[求助] 英语术语的会计中文译义.

michelyang

• Subsequent settlement information by customers
• Movement of bad debt allowance
• bad debt allowance b/f (B/F缩写的中文是什么意思?)
• Breakdown of deposits (是存出保证金吗?)
• Prepayment amortization (我理解为待摊费用对吗)
• Aging analysis
• Stock absorption calculation
• Subsequent sales information for FG and WIP and subsequent usage of RM
• Register of property, plant and equipment(Register在这里是不是指清单的意思)
• Evidence to substantiate the valuation of the machinery under installation(是不是指设备安装成本?)
• Nature of material items of other payables(按原材料项的应付款吗?

以上是我在做德勤资料时遇到的,不太明白(汗........),请教各位了.

michelyang

是在做年报(香港是3月-第二年的9月)时要求提供的资料.

还有一些税务的资料的英语也不太懂:

Taxation

• Movement of taxation
• Prior year tax computation
• Latest tax assessment

• Supporting for tax payment during the year
• All tax correspondences during the year
• Tax computation and tax reconciliation
• Deferred taxation calculation (for revised SSAP 12)

• PRC Tax 完稅証
• PRC Tax losses available to offset future year profits analysis by year of expiry and respective supporting documentsMonthly VAT payment certificate

• Subsequent settlement of VAT receivables
• Movement of VAT receivables

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哪位高人好心帮翻译一下,在下不胜感激!

本人的英语实在是菜

[此贴子已经被作者于2006-9-27 20:00:54编辑过]

kissbug

备抵坏帐 Bad debt allowance

B/F=brought forward 【会计】结转,转下

Breakdown of deposits 存款明细（deposits也有保证金的意思）

Nature of material items of other payables(按原材料项的应付款吗?

好像不对，material items of other payables 是修饰nature 的，具体怎么翻译偶也不知道。

michelyang

谢谢kissbug兄

匆匆

Movement of taxation 有关税款科目的变动

Prior year tax computation 前一年的税款计算

Latest tax assessment 最近一期的税款计算

Supporting for tax payment during the year 年内支付税款凭证

匆匆

Deferred taxation calculation 递延税款的计算

michelyang

Subsequent settlement information by customers

还是没搞懂,直译是客户后来的相关信息,但什么呢?

匆匆

客户付款信息

seagull

ovement of taxation ：税额变动表
· Prior year tax computation ：以前年度税务计算表
· Latest tax assessment ：最新应税估计
· Supporting for tax payment during the year ：全年付税支持文件
· All tax correspondences during the year
· Tax computation and tax reconciliation：税额计算及调节表
Deferred taxation calculation (for revised SSAP 12) 递延税款计算
· PRC Tax 完稅証
· PRC Tax losses available to offset future year profits analysis by year of expiry and respective supporting documentsMonthly VAT payment certificate ：关于可冲抵未来利润的应税利润（损失）的逐年分析，直到开始盈利年度前。
· Subsequent settlement of VAT receivables ：期后应收增值税收款信息
· Movement of VAT receivables：应收增值税变动表
· Subsequent settlement information by customers ：期后每个客户的结算信息
· Movement of bad debt allowance
· bad debt allowance b/f (B/F缩写的中文是什么意思?)
· Breakdown of deposits (是存出保证金吗?)
· Prepayment amortization (我理解为待摊费用对吗) ：对。
· Aging analysis 帐龄分析
· Stock absorption calculation ：？？
· Subsequent sales information for FG and WIP and subsequent usage of RM ：期后销售信息：产成品、在制品及原材料用量。
· Register of property, plant and equipment(Register在这里是不是指清单的意思) ：固定资产登记表，包括原值、折旧等所有明细。
· Evidence to substantiate the valuation of the machinery under installation(是不是指设备安装成本?) : 提供设备安装成本的支持证据
Nature of material items of other payables(按原材料项的应付款吗? ：与材料项目相关的其他应付款是什么性质？