会计翻译

第一篇：会计翻译

2.10 Disposals/retirements of intangible assets An intangible asset should be eliminated from the statement of financial position when it is disposed of or when there is no further expected economic benefit from its future use.On disposal the gain or loss arising from the difference between the net disposal proceeds and the carrying amount of the asset should be taken to profit or loss as a gain or loss on disposal(ie treated as income or expense).退休的无形资产重整

一种无形资产应该被排除在财务状况表当它被处置或当没有进一步的预期经济受益于将来使用。处理形成的利得或损失之间的差异所产生的净出售收益与资产的账面价值应采取利润或损失利润或损失处理(即视为收入和费用)。

2.11 Section summary

An intangible asset should be recognized if, and only if, it is probable that Future economic benefits will flow to the entity and the cost of the asset can be measured reliably.An asset is initially recognised at cost and subsequently carried either at cost or revalued amount.Costs that do not meet the recognition criteria should be expensed as incurred.An intangible asset with a finite useful life should be amortised over its useful life.An intangible asset with an indefinite useful life Should not be amortised

The search for applications o` research findings or outer knowledge

The search for product or process alternatives The formulation and design of possible new or improved product or process alternatives

部分总结

一种无形资产应当承认当且仅当,很有可能会流向未来经济利益的实体、资产的成本能够可靠地计量。

认可资产成本,随后在最初都是在进行成本或重置金额。成本不符合识别准则应于产生时列作开支。

一种无形资产与使用寿命有限的价款入账应在其使用寿命。一种无形资产具有无限的寿命不应该支付的价款入账

寻找o”研究成果应用或外部知识 寻找产品或工艺的选择

制定和设计可能的新的或改进的产品或工艺的选择

Development The evaluation of product or process alternatives The design, construction and testing of pre-production prototypes and models The design of tools, jigs, moulds and dies involving clew technology The design, construction and operation of a pilot plant that is for commercial production 发展

评价产品或工艺的选择 的设计、施工及检测原型和模型预

设计的工具、夹具、模具及模具涉及提示技术 设计、建设和运营的中试,为商业生产 Goodwill(IFRS 3)FAST FORWARD Purchased goodwill arising on consolidation is retained in the statement of financial position as an intangible asset under IFRS3.It must then be reviewed annually for impairment.商誉(IFRS 3)快速前进

商誉是产生购买保留合并财务状况表为无形资产在IFRS3。它必须要回顾,每年为损害

3.1 Whit is goodwill Goodwill is created by good relationships between a business and its customers(a)

By building up a reputation(by word of mouth perhaps)for high quality products or high standards of service(b)

By responding promptly and helpfully to queries and complaints from customers Through the personality of the staff and their attitudes to customers The value of goodwill to a business might be considerable.However, goodwill is not usually valued in the accounts of a business at all, and we should not normally expect to find an amount for goodwill in its statement of financial position.For example, the welcoming smile of the bar staff may contribute more to a bar's profits than the fact that a new electronic cash register has recently been acquired.Even so, whereas the cash register will be recorded in the accounts as a non-current asset, the value of staff would be ignored for accounting purposes.3.1 商誉是创造良好的关系是一个商业和顾客需求

(一)通过建立一个名声(靠口碑也许)为高质量的产品和高水准的服务(b),然后开始告诉实施快速反应的问题和抱怨的客户 通过人格的员工和他们的态度给客户

善意的价值的商业可能会相当大。然而,通常不重视商誉是企业账目中,我们不应该指望找到一个金额通常善意的财务状况表。例如,欢迎笑的酒保会贡献更多个酒吧的利润超过了这一事实:一个新的电子现金出纳机最近得到。即便如此,则会被记录在现金出纳机作为一种非流动资产帐目、价值会计人员就会忽略的目的。

On reflection, we might agree with this omission of goodwill from the accounts of a business.(a)

The goodwill is inherent in the business but it has not been paid for, and it does not have an objective" value.We can guess at what such goodwill is worth, but such guesswork would be a matter of individual opinion, and net based on hard facts(b)

Goodwill changes from day to day, One act of bad customer relations might damage goodwill and one act of good relations might improve it.Staff with a favourable personality might retire or leave to find another job, to be replaced by staff who need time to find their feet in the job, etc.Since goodwill is continually changing in value, it cannot realistically be recorded in the accounts of the business.回想起来,我们是否会同意这一疏忽从账户的善意的一项业务。

(一)商誉是内在的业务,但还未付,它没有一个客观的“价值。我们可以推测这种善意值得,但这样的猜测将会是一个重要的个人意见,净基于观测事实

(b)亲善的变化,从每一天,一个行为恶劣的客户关系可能会损害亲善与一次的义行良好的关系可能会改善它。员工良好的性格可能要退休或离开去寻找另一份工作,来取代员工需要时间去发现他们的脚在工作中,等。因为商誉是不断变化的价值,它不能被记录在帐实际业务。

3.2 Purchased goodwill There is one exception to the general rule that goodwill has no objective valuation.This is when a business is sold.People wishing to set up in business have a choice of how to do it一they can either buy their own long-term assets and inventory and set up their business from scratch, or they can buy up an existing business from a proprietor willing to sell it.When a buyer purchases an existing business, he will have to purchase not only its long-term assets and inventory(and perhaps take over its accounts payable and receivable too)but also the goodwill of the business.有一个例外的一般规则,即商誉不存在客观的评估。这是当一个业务是出售。人们希望建立业务可以选择如何做，他们可以买他们自己的长期资产和库存,建立他们的商业从头开始,或者他们也可以购买一个现有的公司东主愿意从卖了它。当一个买家购买一个现有的公司,他将不得不购买,它不仅长期资产和库存(也许是收缴应收应付账太)而且善意的业务。

FAST FOEWARD Purchased goodwill is show in the statement of financial position because it has been paid foe.It has no tangible substance, and so it is an intangible non-current asset

3.3 How is the value of purchased goodwill decided? When a business is sold, there is likely to be some purchased goodwill in the selling price.But how is the amount of this purchased goodwill decided?

This is not really a problem for accountants, who must simply record the goodwill in the accounts of the new business.The value of the goodwill is a matter for the purchaser and seller to agree upon in fixing the purchase/sale price.However, two methods of valuation are worth mentioning here.当一个业务是出售,有可能有一些善意的购买价格。但怎样购买金额善意决定吗? 这不是一个真正的问题,会计师必须简单账目中记录商誉的新业务。善意的价值是一种物质,买方和卖方同意在决定购买/出售的价格。然而,两种方法在这里值得一提的估值。

(a)

The seller and buyer agree on a price for the business without specifically quantifying the

goodwill.The purchased goodwill will then be the difference between the price agreed and the value of the identifiable net assets in the books of the new business.(b)

However, the calculation of goodwill often precedes the fixing of the purchase price and becomes a central element of negotiation.There are many ways of arriving at a value for goodwill and most of them are related to the profit record of the business in question(一)卖方和买方同意的价格没有具体量化业务

商誉。善意就会购买价格之间的差额同意和价值的书中可辨认净资产的新业务。

(b)然而,善意的计算往往比固定的收购价格和成为一个核心要素的谈判。有很多种方法可以到达一个值亲善与他们中大多数相关业务利润记录的问题

No matter how goodwill is calculated within the total agreed purchase price, the goodwill shown by the purchaser in his accounts will be the difference between the purchase consideration and his own valuation of the net assets acquired.If A values his net assets at $40,000, goodwill is agreed at $21,000 and B agrees to pay $61,000 for the business but values the net assets at only $38,000, then the goodwill in B's books will be $61,000-$38.000=$23,000.无论多么友善是计算同意购买价格总额内,在欧洲购买者在他所显示的帐户将会被考虑之间的差额,和他自己购买估值的净资产获取。如果他的净资产值40000美元,商誉是同意在21000美元,B同意支付61000美元的净资产值生意,但仅有38000美元,那么友好在乙的书将$ 61000-$ 38.000 = 23000美元。

3.4 IFRS 3 Business combinations

IFRS 3 covers the accounting treatment of goodwill acquired in a business combination Key terms Goodwill.Future economic benefits arising from assets that are not capable of being individually identified and separately recognised.(IFRS3)Goodwill acquired in a business combination is recognised as an asset and is initially measured at cost.Cost is the excess of the cost of the combination over the acquirer's interest in the net fair value of the acquiree's identifiable assets, liabilities and contingent liabilities.After initial recognition goodwill acquired in a business combination is measured at cost less any accumulated impairment losses.It is not amortised.Instead it is tested for impairment at least annually, in accordance with IAS 36 Impairment of assets.IFRS 3覆盖的会计处理的善意取得一个商务组合 关键术语

商誉。所产生的未来经济利益的资产不能够单独分别鉴定和认可的。(IFRS3)善意取得一个商务组合确认为一项资产和最初以成本。成本是多余的成本的组合购买方的兴趣在网上被公允价值的可辨认资产、负债及或有负债。善意取得的初始确认后一个商务组合以成本低

累计减值亏损。它不是价款入账。取而代之的是测试至少每年一次减值准备,按照IAS 36损害的资产。

Negative goodwill arises when the acquirer's interest in the net fair value of the acquiree's identifiable assets, liabilities and contingent liabilities exceeds the cost of the business combination.IFRS 3 refers to negative goodwill as the 'excess of acquirer’s interest in the net fair value of acquiree's identifiable assets, liabilities and contingent liabilities over cost'.Negative goodwill can arise as the result of errors in measuring the fair value of either the cost of the combination or the acquiree's identifiable net assets.It can also arise as the result of a bargain purchase

Where there is negative goodwill, an entity should first reassess the amounts at which it has measured both the cost of the combination and the acquiree's identifiable net assets.This exercise should identify any errors.Any negative goodwill remaining should be recognised immediately in profit or loss.这时就产生了负商誉购买方的兴趣在网上被购买方的公允价值可辨认资产、负债及或有负债超过企业合并成本。三是指IFRS负商誉的收购方的利益超过网被辨认公允价值的资产、负债及或有负债成本”。

负商誉的结果会产生测量误差的公允价值或成本的组合或被购买方可辨认净资产。它也可以产生一个讨价还价的结果购买

哪里有负商誉,一个实体应该首先评估数量,都在测量的费用的组合和被购买方可辨认净资产。这个练习应该识别出任何错误。任何负商誉应立即在剩下确认损益。

IFRS 3 requires extensive disclosures.These include a reconciliation of the carrying amount of goodwill at the beginning and end of the period, showing separately:(a)

The gross amount and accumulated impairment losses(b)

Additional goodwill recognised during the period(c)

Impairment losses recognised during the period(d)

Net exchange differences arising during the period, and(e)

The gross amount and accumulated impairment losses at the beginning of the period IFRS 3需要广泛地披露。这些包括了一个天下善意的账面价值的开始和结束时的时期,分别显示:(一)总金额和累积损伤的损失(b)期间,额外的商誉确认(c)确认减值损失的期间

(d)网络交换过程中出现的不同时期,(e)的总金额和累积损伤的损失的开始时间

会计71001

韩名洋

第二篇：外文翻译税务会计

Tax Accounting

(From: Sun Kun.English Langusge in Accounting.Dongbei University of Finance & Economics Press, 2006.)

Tax accounting is a branch of accounting that involves determining the correct liability-that is, the amount owed-for taxes, and preparing the necessary tax-return forms.Income taxes are a major concern to businesses as well as to individuals.Unfortunately, businessmen themselves often do not understand the tax laws, and they must therefore depend on the advice of tax accountants and lawyers.A tax accountant must have a thorough knowledge of the tax code of his or her country and of any divisions within it that have the power to levy, or impose, taxes.It is easy to appreciate the impact of income taxes on business.Careful planning designed to decrease the tax liability to the lowest level is thus a major concern of business.This planning is made possible by various provisions in the tax laws that offer alternative methods for handling particular transactions or accounting procedures.One alternative may thus have a significant tax advantage over another,resulting in either a tax saving, or postponement of the tax liability.A business can pay substantially more taxes than necessary if the wrong financial decision is made.Among these potentially significant decisions might be included the form of business under which to organize, whether or not to set up multiple corporations, and which accounting methods should be used to deal with inventory and depreciation.CHOOSING THE RIGHT FORM OF ORGANIZATION.There are three major forms of business ownership: the single proprietorship, the partnership, and the corporation.Tax laws vary considerably for each of these.In the case of both the individual proprietorship and partnership forms of business, income is taxed to the individual proprietor or partners.The owners of these businesses therefore pay the progressive income tax rate for individuals on their business income.A progressive income tax is one that charges a higher rate for higher earnings.Corporations, on the other hand, are subject to a tax on their profits, while the stockholders of a corporation are also taxed at the individual rates on the dividendsthey receive from these profits.Dividends are paid out of the corporation's earnings.The corporation is not allowed a deduction for the dividends it pays out when its taxable income is computed.This results in double taxation of the corporation's1

income.In certain eases, the double tax is eliminated or reduced under special provisions of the tax laws.Under one provision, the taxpayer receives a dividend exemption(income not subject to taxation)up to $ 100 for dividends received during the tax year.Another provision allows a corporation to be taxed as partnership if it meets the following requirements for a small business:

(a)It is a domestic, rather than a foreign corporation.(b)It has no more than fifteen stockholders.(c)All the stockholders are didferent people.(d)No stockholder is a nonresident alien.(e)There is only one class of stock.While the small-business corporation can save a great deal in taxes by being taxed as partnership, it keeps the other nontax advantages, such as limited liability.Other income tax advantages often encourage the corporate form of organization.One of these is the possibility of selling the business or liquidating it;that is, of going out of business and disposing of the assets.When this occurs, it is possible to obtain long-term capital-gains treatment.A long-term capital gain is a profit on the sale of a capital asset that has been owned for a specified period.Long-term capital gains get preferential tax treatment-that is, half the rate applied to other kinds of income.A second possible tax advantage of the corporate structure is the deferral or postponement of double taxation by simply not paying dividends.A third is the flexibility that comes from being able to time the distribution of earnings so that they occur during the years in which the owners have the lowest tax liability.A fourth advantage is income splitting.This is a provision of the tax laws that allows the owner of a corporation to divide dividend payments from the corporation among members of his family by having each one own some of the stock.A fifth possible advantage is related to fringe benefits, such as group life insurance, medical payment plans, and wage continuation plans, that provide for full or partial payment of wages and salary to the employees during sickness.Many of these fringe benefits are encouraged in the tax laws by allowing deferred tax payments.CHOOSING THE RIGHT ACCOUNTING METHODS.The choice of one method or procedure over the possible alternatives can lead to a tax advantage.Some methods of accounting for depreciation offer a tax advantage.For example, in the declining-balance method, a greater percentage of the cost of a fixed asset is

figured for the earlier years of the life of the asset.The result is that part of the tax liability is deferred until later years.There is also a special tax credit for investment in most kinds of depreciable assets, with the exception of buildings that are acquired and placed in service.This credit was instituted as means of stimulating new investment in productive facilities.There are also different accounting methods for the inventory, commonly known as Fifo and Lifo.The Lifo method may be better from a tax standpoint since this method results in a lower tax liability in a period of rising prices.Under Lifo, the higher-priced goods are depreciated in the accounting period.A tax advantage also exists for businesses-that sell merchandise for personal use.These sales are often made on the installment basis, with payments spread over a period of weeks, months, or perhaps even years.For tax purposes, it is permissible to report the profit from sales during the years in which the actual payments are made rather than during the year of the original sale.A tax advantage is also available to the holders of most depletive assets-those which are used up, or depleted, over a period of time-like oil, natural gas, uranium, or coal.The taxpayer who owns assets of this kind is allowed a deduction on the gross income derived from the asset.The deduction is known as a depletion allowance;because of the economic importance of many of the depletive assets, the percentages allowed to the taxpayer are of great political concern.ACCOUNTING FOR INCOME TAXES.The basic accounting procedure for computing income taxes is relatively simple.The final or estimated tax liability is charged to the Income Tax Expense account and is deducted on the income statement.The liability is credited to the Estimated Income Taxes Payable account and is thenclassified as a current liability on the statement of financial position.There are, however, accounting problems that arise in regard to income taxes.These problems result from differences in the amount of taxable income and the amount of income reported on the income statement.This may result from the use of different accounting methods for tax purposes.CHINA'S TAX SYSTEM.The well-to-do in China have snubbed their government.In 2007 for the first time, anyone earning more than 120,000 yuan($15,000)annually is supposed to file a personal income-tax return.Yet by the deadline of April 2nd(extended by a couple of days because of low compliance), only a small minority had done so.Threats of massive fines have gone unheeded.The government’s embarrassment was evident when it missed its own deadline of April 10th for announcing the total tally of tax returns completed.But officials have estimated the number is around 1.6m.The number of those required to file is widely reported to be 6m-7m and could well be much higher.Those who have done so already are mostly wage earners who have tax deducted from their salaries and feel they have no option but to report their incomes because they are already in the tax authorities’ records.A big difficulty for tax officials is that even some of the government’s own media have broken ranks and suggested that the middle classes’ obvious disdain for the new requirement may not be unreasonable.Confusingly, the annual tax return does not supersede an existing monthly requirement to report and pay tax on non-tax income if total earnings exceed a certain threshold.A newspaper run by the state prosecutor’s office argue that the tax administration had no legal authority to fine people for failing to fill out returns relating to income on which they had already paid tax.But very few bother to pay personal income tax unless it is deducted automatically.As some Chinese newspapers have pointed out, this is partly because many Chinese believed they get little in return for their taxes.They have to pay through the nose for health care and for decent education for their children.They are also resentful that few officials pay tax, even though many have big incomes from shady dealings.Even the words “no taxation without representation” have found their way into print, in an article in the “information times”, a government owned newspaper in the southern city of Guangzhou.Noting that half of the delegates to China’s legislature were officials, the newspaper reported that commentators had pointed out that the parliament should have “fewer officials and more taxpayers”: an interesting distinction suggesting the taxman has struck a raw nerve.税务会计

税务会计是会计的一个分支，其主要内容是如何确定正确的税务负债数额，编制纳税申报单。

所得税不论对企业还是对个人都是关系重大的一个事项。但遗憾的是企业家本身往往不懂税法，他们必须依赖于税务会计和律师们的建议。一个税务会计师必须对本国的税法有彻底的理解，并且要了解有权课税的有关部门。

我们很容易看清楚所得税对企业经营的影响，因此企业所关心的一个主要问题就是如何进行税务规划，将应付税款降低到最小数额。做税务规划是十分必要的，因为税法中有不同的条款，这些不同的条款给企业处理某些经济业务提供了多种方法可供选择，这种处理方法可能较之于另一种处理方法在纳税方面有很大的优越性，表现为纳税节省或延后纳税。如果企业做出了错误的财务决策，可能就要多支付很多不必要的税款。在这方面，企业需要作出的重要决策包括：以何种形式组建企业，是否建立多分支机构、多种经营的股份有限公司，选择什么方法去处理存货和折旧。

选择恰当的企业组织形式 企业的组织形式主要有三种：独资企业、合伙企业和股份有限公司，适用于这三种组织形式的税法规定有很大的差别。对于独资企业和合伙企业来说，只针对独资企业的业主和合伙企业的合伙人征收所得税，他们从企业所获得的收入要按累进税率缴纳所得税。所谓累进所得税就是收入越高，所使用的所得税率就越高。股份有限公司要按公司的收入计算缴纳所得税，同时，股份邮箱公司的股东从企业分的的股利还需按个人累进计算缴纳所得税。公司当然是用公司的收入支付股利，在计算应纳税所得额时，公司可不可以将其已经支付的股利从收入中扣除，因此，公司的收入实际上就承受了双重课税。

在某些特定的情况下，按税法的某些具体的条款，可以避免双重纳税。有一项条款规定，纳税人在纳税可以享受限额为100美元的免税股利；还有一项条款规定，如果股份有限公司满足下列适用于小企业的一些条件，就可以按合伙企业形式计算缴纳所得税：

（1）股份公司是一个国内企业，不是一个外国企业；

（2）股份公司的股东不超过15人；

（3）全部股东由不同的人员组成；

（4）股东中没有外国人；

（5）公司只发行一种股票。

这类小型的股份有限公司由于按合伙企业组织形式所得税，可以节约大量的税款，同时他们还享受了其他非税务方面的优越性，如有限的责任等。

在交纳所得税方面，股份有限公司的组织形式也有一些优越性，其中之一

就是可以将公司卖掉或清算掉，也就是让公司解体，将资产处理掉。发生这种情况时，公司可能获得长期资本收益待遇。长期资本收益是指企业出售置存了一定期限的固定资产所获得的利润。长期资本收益可以享受优惠的纳税待遇，那就是，适用税率要比其他收入低一半；第二个可能利用的优越性是公司可以通过不支付股利的手段延迟双重纳税；第三个优越性是公司可以灵活地计划股利的发放时间，在股东们所得税负最低的年份里分配利润；第四个优越性是收益分割，所得税法中有一项条款允许股东将其从股份有限公司中所获得的股利收入在其家庭成员中进行分配，手段是让每位家庭成员都持有一些股票；第五个优越性与职工福利金有关，如职工集体人寿保险费、医疗费支付计划、连续工资计划，即在职工生病期间支付全额或部分工资，这些都属于职工资福利金。税法中对许多这类职工福利金允许延期支付税款。

选择正确的会计核算方法 在可供选择的方法中选择恰当的会计方法和程序，也能带来纳税方面的利益。

有些折旧方法就能在纳税方面有利可图。比如，适用余额递减折旧法，在固定资产使用周期内的头几年，资产成本转化为费用的比例就大。这样做的结果是：企业可以延缓交纳一部分所得税，即在固定资产使用周期的以后几年才支付。

对投放于大多数使用中的应计折旧的固定资产方面的投资业享受税额减免，只是建筑物除外。这种减免是为了鼓励在生产性设施方面增加新的投资。

对于存货的会计核算业有不同的方法，即人们所熟悉的先进先出法和后进先出法。从纳税的角度来说，后进先出法更优越一些，因为在价格上升时期，采用这种存货的核算方法可降低所得税税负，因为在后进先出法下，价格较高的存货成本在当期转化为费用。

对于那些向私人客户销售商品的企业来说，也将享受到纳税优惠。这些销售常常是以分期付款的方式进行的，付款将分别在几个星期、几个月或几年里进行。从纳税目的出发，企业可以在实际收款的期间报告收入，而不在销售发生的期间里列示利润。

那些折耗性资产的持有者也享有纳税优惠，如石油、天然气、铀或煤这类会在一定期间里被耗竭的资产，被称为折耗性资产。拥有这类资产的纳税人可以从源于这类资产的总收入中扣除一定得数额，这种扣除被称为折耗性资产纳税优惠。由于许多折耗性资产在经济上的重要性，让纳税人享受一定扣减比例具有重大的政治意义。

所得税的核算 计算所得税的方法比较简单，计算出来的应交所得税记入“所得税费用”账户，在利润表上要列示为减项，尚未支付的所得税要贷记“预计应付所得税”账户，在资产负债表中列示为一项短期负债。但是，关于所得税的会计处理在会计上是有难题的，这些问题来自于应税收入额于利润表上的收入额的不一致，这又可能是由于为了计算所得税而采用了不同的会计方法所致。

我国的税收制度 中国的有钱人怠慢了他们的政府。从2007年起，第一次，任何年收入超过120，000元人民币的人必须申请一份个人所得税申报单。然而，直到最后期限4月2日（由于低的同意率，最后期限已经延长了几天），仅有少部分人执行了这项命令。处以巨额罚款的威胁并没有引起人们的重视。

政府的尴尬是显而易见的，因为在4月10日，应该宣布纳税申报单完成总量的最后期限，它没有办法公布纳税单的完成总数。不过政府官员估计这个数字在 1.6m左右。必须提交这个申请的人数报道普遍被认为在6m-7m左右，而且很有可能远高于这个数字。那些已经提交申请的人多数为挣工资的人，他们的税是从工资里扣除的。他们感到除了上报收入之外没有其他选择，因为他们已经在纳税部门的数据库里了。

对于税收官员来说，一个大的困难是甚至一些政府自己的媒体都在唱反调：它们认为中产阶级对这条新规定显而易见的蔑视并非不可理解。令人费解的是，年纳税申报并没有取代已存在的月报税申报。而当总收入超过一个最低值时还需要为非税收收入纳税。令人费解的是，这个年纳税申报并没有取代一个已存在的月税收规定，即对于非税收收入，如果它超过一个规定值，每个月都需要上报并纳税。由政府的检查机关运营的一家报纸认为税收机关无权对不填与已纳税收入相关的申报表的人进行处罚。

但是很少有人主动缴纳个人所得税，除非它是自动被扣除。正如一些中国的报纸指出的那样，这部分是因为很多中国人认为，他们缴税后几乎得不到回报。他们需要花大价钱为医疗和为孩子能接受良好教育买单。同时他们觉得忿忿不平，因为几乎没有一个政府官员纳税，即使很多人从不正当交易中得到大笔收入。

在南方城市广州，一份政府所有的报纸《信息时代》的一篇文章中甚至出现“不纳税没有尊严”这样的话。注意到中国一半的立法代表是政府官员，报纸报道评论家已经指出国会应该由“更少的官员更多的纳税者”组成：这个有趣的现象表明收税员已经触碰到了一个敏感的神经。

第三篇：英语会计求职信范文及翻译（精选9篇）

篇1：英语求职信会计

Respect of company leaders:

A: hello!

I am an accounting major students. I has always been very attention to the development of your company, and the jobs in accounting have great interest, are happy to be at your company for the development of a meager force. I am honored to have the opportunity to present to you my personal information.

In two years of university life, I very good master the professional knowledge, learning the cost accounting, management accounting, financial management, computerized accounting, auditing and other professional courses to learn. I seriously study, professional class grade average in more than 80 points, ideology and moral character is good, won a moral excellence award, issued by the college during the period of school, I have made the ministry of education test center certification computer level 2 certificate, English class B certificate, accountant card. In the role of photography association deputy secretary-general. I work a bright and cheerful disposition, full of enthusiasm, get the teachers and students's consistent high praise.

I can use the office software skilled, to the operation of the computer has a certain ability, skilled wubi input method. Two years I use after school time in the off-campus part-time. And through the study of the work make me feel important responsibility. Wind and rain of life let me have the spirit of bear hardships and stand hard work. Honesty is my character. Because I know that treat accounts can not be sloppy, more can't be false. Serious and responsible job.

Respect of company leaders, if I could have made your common sense, I will dutifully action to prove to you: I used to and participate in your company; But the future of your company, I'd give my life effort and sweat! I look forward to your favorable reply. Again, through my most sincere thanks!

advance

篇2：英语求职信会计

Distinguished leadership:

A: hello! First of all thank you in spite of being very busy toglance review my cover letter.

My name is, 24 years old, graduated from Yu Haitang vocational college accounting major of foreign trade. Although I graduated from a private school, but I have a heart does not dare the ordinary.

Three years, under the strict instructive and personal efforts of teachers, I have a solid professional knowledge, systematically mastered the foundation, the finance, cost and tax accounting, and the economic law and other relevant professional discipline theory knowledge, mastered the accounting computerization operation. Through to these knowledge of study, I have the knowledge of this field have a certain degree of understanding and mastering, the profession is a tool, and the use of the tool's ability is one of the most important, is synchronized with the course of various related practice and practice, has the certain actual operation ability. The school life, the same exercise, study management knowledge, absorb management experience.

Now I want to go to the expensive unit work, make the theory of knowledge and practice of organic combination, can make your life have a qualitative leap.. I believe your unit is just what I pursuit of an ideal target.

advance

salute

篇3：英语会计求职信

dear sir / miss:

hello!

thank you for your busy schedule to open this letter. i am a XX session of jingdezhen ceramic institute of professional accounting is about to graduate from a university student, was informed that your organization recruit more capable personnel, i am attracted to, i hope your company can take the first step in my career.

four years in college, i work hard hard, comprehensive and systematic study of the major accounting and management courses and books, and can be applied flexibly; at the same time, after school, i also actively engage in the financial aspects of the latest theories and laws and regulations, a systematic study a new accounting system, and constantly refresh and enrich their theoretical knowledge, a solid theoretical foundation of their own. and in practice, i mastered the abacus, accounting and financial statement analysis accounting and other business under the new economic system of the accounting activities of a more comprehensive understanding. and obtained evidence of their qualification. while studying at the school had won a scholarship. i also use every opportunity to actively participate in social practice activities for the two companies have done market research, these social activities to develop and improve my overall quality and capacity. in addition, proficiency in computer operation and i can office series office software, and ufida kingdee mastered the financial software, through the national college of computer ii examination.. competent accounting, marketing and management work.

the past does not mean that the future is the true meaning of hard work. for practical work, i believe that i can quickly adapt to working environment, familiar with the business, and in practical work, keep on learning and improving themselves, do their jobs. if the honor to be your staff, i will do the study, together with your company to develop a more brilliant tomorrow. the cause of your organization would like to thriving achievements; cause i wish you every success in the future! hope that the leadership can be taken into account for me, i eagerly look forward to hearing from you.

sincerely,

salute!

篇4：会计英语求职信

会计英语求职信

Gentlemen,I have been told by Mr.John L.Pak,Credit Manager, The Business Book Publishing,New York, with whom I believe you are acquainted,that you are expecting to make some additions to your accounting staff in June.I should like to be considered an applicant for one of these positions.

You can see from the data sheet that is enclosed with this letter that I have had five years of varied experience in the book business.The companies for which I have worked have given me permission to refer you to them for information about the quality of the work I did while in their employ.

My work was in the credit department and in the accounting department in both companies,with some experience also in inventory control. In both positions,I have been assigned with the daily office administration.The courses taken at Central Commercial and the Bronx Community College specifically prepare me for doing the accounting required in your department.

I hope that you will give me an interview at some time convenient to you.If there is further information that you wish in the meantime,please let me know.I can always be reached at the address given at the beginning of this letter. Very truly yours,

篇5：会计英语求职信

dear sir or madam:

do you have any work in your accounting department for a part?time employee? miss wang, of the university placement office, has suggested that i write to you, since i would like to work for your company after i finish my courses at the university.

i?ve heard so much about your company, and i believe it offers a good chance to a man interested in construction work and trained in business.

i’m enclosing a resume that gives details of my life so far.

my father died when i was twelve years old, and i?ve been on my own since fourteen.

i?m finishing college plenty late but i?ve had some experience along the way, with four years in the military.

i could work every afternoon and all day saturday.

professor he at the university can tell you about my work in accounting.

he is chairman of the accounting department and my adviser.

please look over the attached resume.

i can come for an interview, if you wish.

my telephone number (home) is -.

sincerely yours,

篇6：英语会计求职信

Dear ** HR:

I'm writing this letter to apply for the position that your company released recently.

I graduated from xxxx学院. My major is Accouting, and I triumphantly got some professional certificates about my major such as Abacus Certificate, the Certificate of Accouting Professional, the Qualification Certificate of Accounting Computerization and the Certificate of Assistant Accountant.

In general, I am very optimistic, imaginative hardy and dutiful. Especially my organizing ability and cooperative ability, I believe I can take many benefits to my employer.

I do want to be one member of your company. Looking forward to hearing from you.

篇7：会计英语求职信

Dear Ms. Xxx:

I was referred to you by Mr. Zhang, a Partner with your Beijing office, who informed me that the Shanghai office of your company is actively seeking to hire quality individuals for a accountant.

I have more than two years of accounting experience, including interning as an Auditor last year with the Beijing office of CCCC. I will be receiving my MBA this May from Tsinghua University. I am confident that my combination of practical workexperience and solid educational experience has prepared me for making an immediate contribution to your company. I understand the level of professionalism and communication required for long-term success in the field.

I will be in the Shanghai area the week of April 16. Please call me at 1234567to arrange a convenient time when we may meet to further discuss my background in relation to your needs.

I look forward to meeting you then.

篇8：会计求职信英语

dear sir

i have been told by mr。

gao,credit manager, the business book publishing,new york, with whom i believe you are acquainted,that you are expecting to make some additions to your accounting staff in june。

i should like to be considered an applicant for one of these positions。

you can see from the data sheet that is enclosed with this letter that i have had five years of varied experience in the book business。

thepanies for which i have worked have given me permission to refer you to them for information about the quality of the work i did while in their employ。

my work was in the credit department and in the accounting department in bothpanies,with some experience also in inventory control。

in both positions,i have been assigned with the daily office administration。

the courses taken at centralmercial and the bronxmunity college specifically prepare me for doing the accounting required in your department。

i hope that you will give me an interview at some time convenient to you。

if there is further information that you wish in the meantime,please let me know。

i can always be reached at the address given at the beginning of this letter。

yours sincerely

扩展阅读

会计求职信范文应该注意的地方

首先，你应该多多的参观一下别人的优秀经验，这样可以从网上去搜集一下会计求职信范文，通过这些范文明白了解目前广大应聘者最缺少的是什么方面的东西，然后我们再从中取长补短，找出自己的缺点，迎合了大家的需求，这样就能增加了被选上的机会了,以前我们说过会计简历模板大家也可以看一下。

其次，求职信之前谁都没有写过，你也只能随随便便的听从一下其他亲戚或者朋友的建议，然后综合了老师和朋友的观点，就把信写好了。

但是，这是远远不够的，写的'时候最重要的是格式书写问题，基本的、大致的格式千万不能错，如果这些都能错了的话，可想而知其他的地方肯定也就不会好到哪里去了。

然后，你应该清楚的明白应聘的职位是什么?你有怎样的优势去申请这个职位?进入企业之后你会有怎样的发展意向?等等问题都必须要准确而清晰的表达出来，而且要注意求职信的字数，不能太长造成一种冗长的感觉，也不能太短，让人家觉得自己没有诚意。

所以求职信的书写时十分的重要的，步骤也是十分的麻烦。

如果有遇到不明白的地方，可以去看看别人的会计求职信范文，这样你的心里也就更有底了。

自信也是通往成功的第一步。

篇9：会计求职信英语

dear mr liu

application for the position of accounting manager

in response to your advertisement in today's for the above position, i would like to submit my application for your

consideration.

during the past nine years, my experience has concentrated in the accounting industry with an accounting services firm. being an

accounting manager for four years, i assisted in the development of a base reference library for 500 clients.

as you will notice from my resume, i possess excellent oral and writing skills. i have trained four new supervisors through coaching sessions, communication meetings and technical skills sessions. i believe this background provides the management skills you require for this position. i look forward to your reply.

yours sincerely，

第四篇：会计专业英语 帮忙翻译一下

EOCR(return on capital` employed)

EOCR(资本回报率的使用)

This measures the relationship between profit , usually for the financial year, and the capital invested in the business.这一措施的利润之间的关系,通常的财政,资本投资业务。

For example, part of the balance sheet ofR Solly, a sole trader , showed:

例如,资产负债表的一部分所利,一个唯一的交易员,显示:

€€

Capital at 1 january year 980,000

资本在每年1月1日9

Profit for the year12,000

年利润

Drawings for the yearCapital a 31 December year 9Solly;s profit for the year enden 31 December year 9 was €12,000.Because he also drew €12,000 form the business, no profits were retained in the business.Therefore,the capital employed was €80,000 both at the commencement of the year and at the end of the year.His return on capital employed was therefore:

Profit foe the year/capital employed=0.15 or 15%

What does this mean?Fist, if Solly had not been in business,the €80,000 could have been invested to earn a return.For example.Perhaps he could have invested the money to earn 10% per annum.This would have produced an income of €8,000.The extra profit(€12,000 minus €8,000)of €4,000 is made by his business.However, for the sole trader there is another is another consideration.Sole traders often work in their in own business.The reward to an employee who Works in the business is a wage or salary.These would have been debited to theProfit and loss account for the year.If Solly, the owner, works in his own business, his ‘wages’cannot go in the profit and loss account.Instead they must be treated as drawings.Therefore if SOlly could get a job somewhere for which his salary wouldBe €9,200 per annum for the same number of hours that he works in his business, Then he would be €5,200 per annum better off by not having his business.This is Arrived at as follows:

€

Profit from running his business12,000

Income if he was not in business:

Salary from employment9,200

Interest form €80,000 invested at 10%8,000

17,200

Difference5,200

But what if the figures on Solly’s balance sheet had been:

€€

Capital 1 January Year 980,000

Profit the year12,000

Drawings for the year10,0002,000

Capital 31 December year 982,000

You will see that Solly has not withdrawn all of the profit that he has made in the year ended 31 December Yare 9.So how do we calculate the return on capital employed?There is no doubt about the profit.It is €12,000.But what is the capital employed? There are three possibilities:

€

Capital employed at 1 January Year 980,000

Capital employed at 31 December Year 982,000

Average capital empioyed for the year81,000

The return on capital employed would 15%, 14.63% and 14.81%respectively.This debate will become more important to you when you approach your Third

LEVEL Accounting studies.For Second Level, it is enough to say that it is usual to calculate the profit made during a year as a percentage of the capital employed at the end that year.In this example, then, the usual answer would be 14.63%.Measuring the return on capital employed is more difficult where the businessman Not only user his own money but borrows money as well.To illustrate the effect of this, suppose that as well as his own capital, Solly has a loan form his bank amounting to€18,000.He borrowed this at the beginning of Year 7,and will repay it at the end of Year 11.It carries a fixed interest rate of 9%.How does this affect the calculation of the return on capital employed?

The fist thing to note is that Solly would have paid€1,620 interest on the loan for the year, and this charge would have been debited to his profit and loss account.The profit and loss account would shoe:

€

Profit before interest charge13,620

Less interest on€18,000 loan at 9%1,620Net profit12,000

The capital employed is:

€

Owner’s capital at 31 December Year 982,000Borrowed capital18,000Total capital employed100,000

With these figures we can now calculate the returns on capital employed.These Are:

Return on total capital employed

€13,620/€100,000

=13.62%

第五篇：会计专业术语翻译

会计方面专业术语的英文翻译

acceptance 承兑 account 账户 accountant 会计员 accounting 会计

accounting system 会计制度 accounts payable 应付账款 accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录 adjustment 调整

administration expense 管理费用

advances 预付

advertising expense 广告费 agency 代理 agent 代理人 agreement 契约 allotments 分配数 allowance 津贴 amalgamation 合并 amortization 摊销 amortized cost 应摊成本 annuities 年金

applied cost 已分配成本 applied expense 已分配费用 applied manufacturing expense 己分配制造费用 apportioned charge 摊派费用 appreciation 涨价

article of association 公司章程

assessment 课税 assets 资产

attorney fee 律师费 audit 审计 auditor 审计员 average平均数

average cost平均成本 bad debt 坏账 balance 余额

balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款 bank discount 银行贴现 bank draft 银行汇票 bank loan 银行借款 bank overdraft 银行透支 bankers acceptance 银行承兑 bankruptcy 破产 bearer 持票人 beneficiary 受益人 bequest 遗产 bill 票据

bill of exchange 汇票 bill of lading 提单 bills discounted 贴现票据 bills payable 应付票据 bills receivable 应收票据 board of directors 董事会 bonds 债券 bonus 红利

book value 账面价值 bookkeeper 簿记员 bookkeeping 簿记

branch office general ledger 支店往来账户 broker 经纪人 brought down 接前 brought forward 接上页 budget 预算 by-product 副产品

by-product sales 副产品销售 capital 股本

capital income 资本收益 capital outlay 资本支出 capital stock 股本 capital stock certificate 股票

carried down 移后

carried forward 移下页 cash 现金

cash account 现金账户 cash in bank 存银行现金 cash on delivery 交货收款 cash on hand 库存现金 cash payment 现金支付 cash purchase 现购 cash sale 现沽 cashier 出纳员 cashiers check 本票 certificate of deposit 存款单折

certificate of indebtedness 借据

certified check 保付支票 certified public accountant 会计师 charges 费用

charge for remittances 汇水手续费

charter 营业执照

chartered accountant 会计师 chattles 动产 check 支票

checkbook stub 支票存根 closed account 己结清账户 closing 结算

closing entries 结账纪录 closing stock 期末存货 closing the book 结账 columnar journal 多栏日记账 combination 联合 commission 佣金 commodity 商品 common stock 普通股 company 公司 compensation 赔偿 compound interest 复利 consignee 承销人 consignment 寄销 consignor 寄销人

consolidated balance sheet 合并资产负债表

consolidated profit and loss account 合并损益表 consolidation 合并

construction cost 营建成本 construction revenue 营建收入

contract 合同

control account 统制账户 copyright 版权 corporation 公司 cost 成本

cost accounting 成本会计 cost of labour 劳工成本 cost of production 生产成本 cost of manufacture 制造成本 cost of sales 销货成本 cost price 成本价格 credit 贷方

credit note 收款通知单 creditor 债权人 crossed check 横线支票 current account 往来活期账户 current asset 流动资产 current liability 流动负债 current profit and loss 本期损益 debit 借方 debt 债务 debtor 债务人 deed 契据

deferred assets 递延资产 deferred liabilities 递延负债

delivery 交货

delivery expense 送货费 delivery order 出货单 demand draft 即期汇票 demand note 即期票据 demurrage charge 延期费 deposit 存款 deposit slip 存款单 depreciation 折旧 direct cost 直接成本 direct labour 直接人工

director 董事 discount 折扣

discount on purchase 进货折扣

discount on sale 销货折扣 dishonoured check 退票 dissolution 解散 dividend 股利

dividend payable 应付股利 documentary bill 押汇汇票 documents 单据

double entry bookkeeping 复式簿记 draft 汇票 drawee 付款人 drawer 出票人 drawing 提款 duplicate 副本 duties and taxes 税捐 earnings 业务收益 endorser 背书人 entertainment 交际费 enterprise 企业 equipment 设备 estate 财产

estimated cost 估计成本 estimates 概算 exchange 兑换

exchange loss 兑换损失 expenditure 经费 expense 费用 extension 延期 face value 票面价值 factor 代理商 fair value 公平价值

financial statement 财务报表financial year 财政 finished goods 制成品 finished parts 制成零件 fixed asset 固定资产 fixed cost 固定成本 fixed deposit 定期存款 fixed expense 固定费用 foreman 工头

franchise 专营权 freight 运费 funds 资金

furniture and fixture 家俬及器具 gain 利益

general expense 总务费用 general ledger 总分类账 goods 货物

goods in transit 在运货物 goodwill 商誉

government bonds 政府债券 gross profit 毛利 guarantee 保证 guarantor 保证人 idle time 停工时间 import duty 进口税 income 收入 income tax 所得税

income from joint venture 合营收益

income from sale of assets 出售资产收入

indirect cost 间接成本 indirect expense 间接费用 indirect labour 间接人工 indorsement 背书 installment 分期付款 insurance 保险

intangible asset 无形资产 interest 利息 interest rate 利率

interest received 利息收入 inter office account 内部往来

intrinsic value 内在价值 inventory 存货 investment 投资

investment income 投资收益 invoice 发票 item 项目 job 工作

job cost 工程成本 joint venture 短期合伙

journal 日记账 labour 人工

labour cost 人工成本 land 土地 lease 租约 leasehold 租约 ledger 分类账 legal expense 律师费 letter of credit 信用状 liability 负债

limited company 有限公司 limited liability 有限负债 limited partnership 有限合夥liquidation 清盘 loan 借款

long term liability 长期负债loss 损失

loss on exchange 兑换损失 machinery equipment 机器设备manufacturing expense 制造费用

manufacturing cost 制造成本 market price 市价 materials 原村料

material requisition 领料单 medical fee 医药费 merchandise 商品

miscellaneous expense 杂项费用

mortgage 抵押 mortgagor 抵押人 mortgagee 承押人 movable property 动产 net amount 净额 net asset 资产净额 net income 净收入 net loss 净亏损 net profit 纯利 net value 净值 notes 票据

notes payable 应付票据 notes receivable 应收票据 opening stock 期初存货 operating expense 营业费用

order 订单

organization expense 开办费 original document 原始单据 outlay 支出 output 产量 overdraft 透支

opening stock 期初存货 operating expense 营业费用 order 订单

organization expense 开办费 original document 原始单据 outlay 支出 output 产量 overdraft 透支 quotation 报价 rate 比率

raw material 原料 rebate 回扣 receipt 收据 receivable 应收款 recoup 补偿 redemption 偿还 refund 退款 remittance 汇款 rent 租金 repair 修理费 reserve 准备

residual value 剩余价值 retailer 零售商 returns 退货 revenue 收入 salary 薪金 sales 销货

sale return 销货退回 sale discount 销货折扣 salvage 残值 sample fee 样品 scrap 废料

scrap value 残余价值 securities 证券 security 抵押品

selling commission 销货佣金 selling expense 销货费用 selling price 售价

share capital 股份 share certificate 股票 shareholder 股东

short term loan 短期借款 sole proprietorship 独资 spare parts 配件 standard cost 标准成本 stock 存货 stocktake 盘点 stock sheet 存货表 subsidies 补助金 sundry expense 杂项费用 supporting document 附表 surplus 盈余

suspense account 暂记账户 taxable profit 可徵税利润 tax 税捐

temporary payment 暂付款 temporary receipt 暂收款 time deposit 定期存款 total 合计 total cost 总成本 trade creditor 进货客户 trade debtor 销货客户 trademark 商标 transaction 交易 transfer 转账

transfer voucher 转账传票 transportation 运输费 travelling 差旅费 trial balance 试算表 trust 信托 turnover 营业额

unappropriated surplus 未分配盈余

unit cost 单位成本

unlimited company 无限公司 unlimited liability 无限责任unpaid dividend 未付股利 valuation 估价 value 价值 vendor 卖主 voucher 传票 wage rate 工资率

wage 工资

wage allocation sheet 工资分配表

warehouse receipt 仓库收据 welfare expense 褔利费 wear and tear 秏损 work order 工作通知单 year end 年结

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 prospects 现金流量预测

Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计

Financial Accounting Standards Board 财务会计准则委员会

Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则

General-purpose information 通用目的信息

Government Accounting Office 政府会计办公室

Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会

Integrity 整合性

Internal auditing 内部审计 Internal control structure 内部控制结构

Internal Revenue Service 国内收入署

Internal users 内部使用者 Management accounting 管理会计

Return of investment 投资回报

Return on investment 投资报酬

Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表

Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用

Financial statement 财务报表 Financial activities 筹资活动

Going-concern assumption 持续经营假设

Inflation 通货膨涨 Investing activities 投资活动

Liabilities 负债

Negative cash flow 负现金流量

Operating activities 经营活动

Owner's equity 所有者权益

Partnership 合伙企业 Positive cash flow 正现金流量

Retained earning 留存利润 Revenue 收入

Sole proprietorship 独资企业 Solvency 清偿能力

Stable-dollar assumption 稳定货币假设 Stockholders 股东

Stockholders' equity 股东权益

Window dressing 门面粉饰