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 常用公司術(shù)語中英對照

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(詞匯與使用的環(huán)境有密切關(guān)系,僅供參考)

1. 章程 章程:Articles of Association 債權(quán)人: Creditors 債務(wù)人: Debtors 董事會:Board of Directors 監(jiān)事會:Board of Supervisors 執(zhí)行董事: Executive Director 董事長: Board Chairman 總經(jīng)理: General Manager 副總經(jīng)理: Vice General Manager 董事: Director 監(jiān)事: Supervisor 股東: Shareholder 股東會:Shareholders’ meeting 出資: Contribution 出資額: contribution amount 任期: Term of office 執(zhí)行: execute 制定: formulate 任命: appoint 雇用: employ 股權(quán): stock ownership 分立:division 所有者權(quán)益:owner’s equity 清算:liquidation 2. 資產(chǎn)評估 資產(chǎn)評估:asset assessment 委托方:consignor 受托方:consignee 資產(chǎn)占有者:asset occupant 評估基準(zhǔn)日:base date of assessment 評估師:valuer
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3. 驗(yàn)資報(bào)告 分紅: dividend 獎(jiǎng)金: bonus 驗(yàn)資: capital verification 注冊資本: registered capital 實(shí)收資本: paid-up capital 委托: entrust 指派: assign 中國注冊會計(jì)師:Certified public accountant 4. 票據(jù) 全國統(tǒng)一發(fā)票監(jiān)制:Nationwide Uniform Seal for Supervision of the Invoices 北京市商業(yè)企業(yè)專用發(fā)票:Beijing Commercial Corporation Invoice 北京市交通運(yùn)輸業(yè),建筑業(yè), 金融保險(xiǎn)業(yè), 郵電通信業(yè), 銷售不動產(chǎn),和轉(zhuǎn)讓無形資產(chǎn)專用發(fā)票: Beijing Special Invoice for Traffic Transportation on Industry, Construction Industry, Finance and Insurance Industry, Post and Telecommunication Industry, Realty Selling and Incorporeal Asset Transferring 國家稅務(wù)總局稅收票證監(jiān)制章:Supervisory Seal for Taxation Voucher of State Administration of Taxation 國家稅務(wù)總局農(nóng)業(yè)稅收票證監(jiān)制章:Supervisory Seal for Agricultural Taxation Voucher of State Administration of Taxation 全國統(tǒng)一發(fā)票監(jiān)制章北京地方稅務(wù)局監(jiān)制:Nationwide Uniform Seal for Supervision of the Invoices, Under Supervision of Beijing Local Taxation Bureau (北京市工商行政管理局檔案管理中心)查詢專用章:Special Seal for Inquiry of Beijing Administration for Industry and Commerce Files Management Center (sealed) ***銀行儲蓄業(yè)務(wù)專用章 Special Seal for Savings Business of ***Bank ***騎縫章:Seal on the Perforation of *** ***填票專用章:Special Seal for Filling, ***


5. 法律 中華人民共和國公司登記管理?xiàng)l例:Regulations of the People's Republic of China on Administration of Registration of Companies 中華人民共和國企業(yè)法人登記管理?xiàng)l例:Regulations of the People's Republic of China for Controlling the Registration of Enterprises Legal Person 中華人民共和國合同法:Contract Law of the People's Republic of China 6. 稅種 營業(yè)稅 Business tax 個(gè)人所得稅 Individual income tax 教育附加稅 Educational surtax 城市維護(hù)建設(shè)稅Urban maintenance and construction tax 增值稅 Value-added tax 企業(yè)所得稅 Enterprise income tax 7. 其他 國有企業(yè) state-owned enterprises 集體企業(yè) collectively-owned (partnership) enterprises 私營企業(yè) private business 民營企業(yè) privately-run businesses 中小企業(yè) small-and-medium-sized enterprises 個(gè)體工商戶 sole proprietorship 三資企業(yè)(中外合資、中外合作、外商獨(dú)資) overseas-invested enterprises; foreign-invested enterprises (Chinese-overseas equity joint ventures, Chinese-overseas contractual joint ventures, wholly foreign-owned enterprises) 企業(yè)會計(jì)制度Enterprise Accounting System 企業(yè)會計(jì)準(zhǔn)則Enterprise Accounting Rules 信用卡credit card 本金principal 壞帳bad debts 經(jīng)紀(jì)人broker 傭金commission  

 

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