常用公司術(shù)語中英對照
青島希尼爾翻譯咨詢有限公司（www.xtcsongs.com）整理發(fā)布 2015-9-30
（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 評估基準日：base date of
assessment 評估師：valuer
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3. 驗資報告 分紅: dividend 獎金: bonus 驗資: capital verification 注冊資本: registered
capital 實收資本: paid-up capital 委托: entrust 指派: assign 中國注冊會計師：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
北京市交通運輸業(yè)，建筑業(yè)， 金融保險業(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條例：Regulations of the People's Republic of China on
Administration of Registration of Companies
中華人民共和國企業(yè)法人登記管理條例：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 個人所得稅 Individual income tax 教育附加稅 Educational surtax
城市維護建設(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 個體工商戶
sole proprietorship 三資企業(yè)（中外合資、中外合作、外商獨資） overseas-invested enterprises;
foreign-invested enterprises (Chinese-overseas equity joint ventures,
Chinese-overseas contractual joint ventures, wholly foreign-owned
enterprises) 企業(yè)會計制度Enterprise Accounting System 企業(yè)會計準則Enterprise
Accounting Rules 信用卡credit card 本金principal 壞帳bad debts 經(jīng)紀人broker
傭金commission
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