1、会计类英语单词（4）,福州译国译民翻译公司 www.ygym.org,五、净利润(净亏损以“”填列) Net profit ( - means loss) 加：年初未分配利润 Add: Retained profits 其他转入 Other transfer-in 六、可供分配的利润 Profit available for distribution( - means loss) 减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves 提取法定公益金 Appropriation of statutory welfare fund
2、 提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund 提取储备基金 Appropriation of reserve fund 提取企业发展基金 Appropriation of enterprise expansion fund 利润归还投资 Capital redemption,福州译国译民翻译公司 www.ygym.org,七、可供投资者分配的利润 Profit available for owners distribution 减：应付优先股股利 Less: Appropriation of preference
3、shares dividend 提取任意盈余公积 Appropriation of discretionary surplus reserve 应付普通股股利 Appropriation of ordinary shares dividend 转作资本(或股本)的普通股股利 Transfer from ordinary shares dividend to paid in capital 八、未分配利润 Retained profit after appropriation 补充资料： Supplementary Information:,福州译国译民翻译公司 www.ygym.org,1.
4、出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments 2. 自然灾害发生损失 Losses from natural disaster 3. 会计政策变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting policies 4. 会计估计变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting estimates 5. 债务重组损
5、失 Losses from debt restructuring,福州译国译民翻译公司 www.ygym.org,付款方法 mode of payment 现金付款 payment by cash/cash payment/payment by ready cash 以支票支付 payment by cheque 以汇票支付 payment by bill 以物品支付 payment in kind 付清/支付全部货款 payment in full/full payment 支付部分货款/分批付款,福州译国译民翻译公司 www.ygym.org,payment in part/part pa
6、yment/partial payment 记帐付款/会计帐目内付款 payment on account 定期付款 payment on term 年分期付款 annual payment 月分期付款 monthly payment/monthly instalment 延滞付款 payment in arrear 预付货/先付 payment in advance/prepayment 延付货款,福州译国译民翻译公司 www.ygym.org,deferred payment 立即付款 prompt payment/immediate payment 暂付款 suspense paymen
7、t 延期付款 delay in payment/extension of payment 支付票据 payment bill 名誉支付/干与付款 payment for honour/payment by intervention 结帐/清算/支付 settlement 分期付款,福州译国译民翻译公司 www.ygym.org,instalment 滞付/拖欠/尾数款未付 arrears 特许拖延付款日 days of grace 保证付款 del credere 付款 to pay/to make payment/to make effect payment 结帐 to settle/to
8、make settlement/to make effect settlement/to square/to balance 支出/付款,福州译国译民翻译公司 www.ygym.org,to defray/to disburse 结清 to clear off/to pya off 请求付款 to ask for payment/to request payment 恳求付帐 to solicit payment 拖延付款 to defer payment/to delay payment 付款被拖延 to be in arrears with payment 还债 to discharge
9、迅速付款,福州译国译民翻译公司 www.ygym.org,to pay promptly 付款相当迅速 to pay moderately well/to pay fairly well/to keep the engagements regularly 付款相当慢 to pay slowly/to take extended credit 付款不好 to pay badly/to be generally in arrear with payments 付款颇为恶劣 to pay very badly/to never pay unless forced 拒绝付款 to refuse pay
10、ment/to refuse to pay/to dishonour a bill 相信能收到款项,福州译国译民翻译公司 www.ygym.org,We shall look to you for the payment/We shall depend upon you for the payment /We expect payment from you 惠请付款 kindly pay the amount/please forward payment/please forward a cheque. 我将不得不采取必要步骤运用法律手段收回该项货款 I shall be obliged to
11、 take the necessary steps to legally recover the amount. /I shall be compelled to take steps to enforce payment. 惠请宽限 let the matter stand over till then./allow me a short extension of time. /Kindly postpone the time for payment a little longer.,福州译国译民翻译公司 www.ygym.org,索取利息 to charge interest 附上利息 t
12、o draw interest/to bear interest/to allow interest 生息 to yield interest 生息3% to yield 3% 存款 to deposit in a bank/to put in a bank/to place on deposit/to make deposit 在银行存款 to have money in a bank/to have a bank account/to have money on deposit,福州译国译民翻译公司 www.ygym.org,向银行提款 to withdraw ones deposit f
13、rom a bank 换取现金 to convert into money/to turn into cash/to realize 折扣用语 从价格打10%的折扣 to make a discount of 10% off the price/to make 10% discount off the price 打折扣购买 to buy at a discount 打折扣出售 to sell at a discount,福州译国译民翻译公司 www.ygym.org,打折扣-让价 to reduce/to make a reduction 减价 to deduct/to make a ded
14、uction 回扣 to rebate 现金折扣 cash discount 货到付款/现金提货 cash on deliver （C.O.D.） 货到付现款 cash on arrival 即时付款 prompt cash,福州译国译民翻译公司 www.ygym.org,净价/最低价格付现 net cash 现金付款 ready cash 即期付款 spot cash/cash down/cash on the nail 凭单据付现款 cash against documents 凭提单付现款 cash against bills of lading 承兑交单 documents against acceptance （D/A） 付款交单 documents against payment （D/P） 折扣例文,福州译国译民翻译公司 www.ygym.org,Thank you,福州译国译民翻译公司 www.ygym.org,
