Financial and tax contract terminology - from professional translation companies

会计报表

accounting statements

账簿凭证

accounting books and vouchers

关联方

affiliates

财务状况

financial statement

资本结构

capital structure

法人

legal person

营业执照

business lincense

自然人投资或控股

invested by or controlled by natural person

注册资本

registered capital

出资

capital contribution

持股比例

shareholder equity ratio

转让

transfer

股份

shares

实收资本

paid-in capital

股东会决议

Resolutions of the shareholders meeting

控股子公司

controlled subsidiaries

上网电量

amount of on-grid power

脱硫脱硝除尘燃煤机组

desulfurization, denitrification and dust removal coal-fired power

标杆

benchmark

开户许可证

license for opening accounts

电力业务许可证

electric power business licenses

土地租赁协议

land lease agreement

核准总投资

total authorized investment

并网发电

grid-connected power generation

上网电价

on-grid power tariff

购售电合同

Purchase and Sale Contract of Electricity

购电人

electricity purchaser

结算电价

clearing price

应收国补款

Subsidies receivable

实收国补款

Subsidies received

不动产权证书

Real Property Ownership Certificate

金融租赁

Financial Leasing

租赁物

lease items

租金总额

total rental

租赁保证金

leasing deposits

手续费

service charges

资金往来款

account current

一揽子合同

lump-sum contract

监管账户

escrow account

结余款项

balance

股权质押合同

Equity Pledge Agreement

债权

creditor's rights

质押物

pledge

应收账款质押合同

Agreement of Receivable Financing Pledge

抵押合同

Mortgage Agreement

太阳能组件

solar modules

逆变器

inverter

保证合同

Contract of Guarantee

连带责任

joint and several liability

最高额保证合同

Maximum Guarantee Contract

债权限额

maximum limit of claim

财务报表的编制基础

preparation of financial statements

确认和计量

recognition and measurement

记账本币

functional currency

记账基础

Bookkeeping basis

计量属性

measurement attribute

权责发生制

accrual basis

可供出售金融资产

available-for-sale financial assets

非同一控制下的企业合并

business combinations not under common control

具有商业目的的非货币性资产交换

non-monetary asset exchanges for commercial purposes

债务重组

debt restructuring

交易性金融负债

transaction financial liabilities

衍生工具

derivative instruments

公允价值

fair value

历史成本

historical cost

坏账

bad debt

账面价值

book value

资产负债表日

date of balance sheet

减值测试

impairment test

未来现金流量现值

future cash flow of the assets

坏账准备

provisions for bad debt

存货核算方法

Accounting method for inventory

加权平均法

weighted averages method

领用和发出

receipt and delivery

永续盘存制

perpetual inventory method

摊销

amortization

低值易耗品

low-value consumables

包装物

containers

一次摊销法

lump-sum amortization

平均年限法

straight-line method

预计净残值

net rate of scrap value

年折旧率

annual depreciation rate

承租人

lessee

资本化借款费用

capitalized borrowing cost

长期待摊费用

long-term deferred expenses

规定期限

specified period

进项税

input tax

销项税

output tax

从价计征

ad valorem tax

流转税

turnover tax

城建税和教育费附加

Construction tax and educational surcharges

企业所得税

Corporate income tax

三免三减半

3-year exemption and 3-year half payment

期初数

Balance at the
beginning of the year

初始成本

initial cost

摊销期限

Amortization period

累计摊销

accumulated amortization

应付账款

Account Payable

工程款

project payment

设备款

payment for equipment

账龄

aging

欠款时间

Arrearage Period

运维款

O&M expenses

货币资金

cash

预付款项

Advance payment

其他流动资产

Other current assets

应付职工薪水

Payroll payable

一年内到期的非流动负债

Non-current assets due within one year

长期应付款

Long-term payables

资本公积

capital reserves

盈余公积

Surplus reserves

复垦保证金

Reclamation bond

技改款

technical transformation cost

基期

base period

或有事项

Contingencies

单晶

monocrystalline silicon

多晶

polysilicon

二次系统安全防护技改费

technical modification cost for the secondary system safety protection

二次系统安全防护设计

Safety protection design for secondary system

基准日

record date

工程款

construction funds

项目结算协议

Project Settlement Agreement

保全担保保险费

litigation preservation liability insurance

迟延履行金

liquidated damages

涉税事项

tax-related matters

耕地占用税

farmland occupation tax

外线运维

field operation and maintenance

尽职调查

due diligence

实收资本

paid-in capital

股东会决议

Resolutions of the shareholders meeting

控股子公司

controlled subsidiaries

上网电量

amount of on-grid power

脱硫脱硝除尘燃煤机组

desulfurization, denitrification and dust removal coal-fired power

标杆

benchmark

开户许可证

license for opening accounts

电力业务许可证

electric power business licenses

土地租赁协议

land lease agreement

核准总投资

total authorized investment

并网发电

grid-connected power generation

上网电价

on-grid power tariff

购售电合同

Purchase and Sale Contract of Electricity

购电人

electricity purchaser

结算电价

clearing price

应收国补款

Subsidies receivable

实收国补款

Subsidies received

不动产权证书

Real Property Ownership Certificate

金融租赁

Financial Leasing

一揽子合同

lump-sum contract

监管账户

escrow account

结余款项

balance

股权质押合同

Equity Pledge Agreement

债权

creditor's rights

质押物

pledge

应收账款质押合同

Agreement of Receivable Financing Pledge

抵押合同

Mortgage Agreement

太阳能组件

solar modules

逆变器

inverter

保证合同

Contract of Guarantee

连带责任

joint and several liability

最高额保证合同

Maximum Guarantee Contract

债权限额

maximum limit of claim

规定期限

specified period

进项税

input tax

销项税

output tax

从价计征

ad valorem tax

流转税

turnover tax

城建税和教育费附加

Construction tax and educational surcharges

企业所得税

Corporate income tax

三免三减半

Cixi Zhengtai New Energy Co., Ltd. 120MW Yuguang Multi-energy Complementary Solar Photovoltaic Power Generation Project

关于深入实施西部大开发战略有关税收政策问题的通知

Notice on Tax Policy Issues concerning Further Implementing the Western Development Strategy

期初数

Balance at the
beginning of the year

初始成本

initial cost

摊销期限

Amortization period

累计摊销

accumulated amortization

应付账款

Account Payable

工程款

project payment

设备款

payment for equipment

账龄

aging

欠款时间

Arrearage Period

运维款

O&M expenses

货币资金

cash

预付款项

Advance payment

其他流动资产

Other current assets

应付职工薪水

Payroll payable

一年内到期的非流动负债

Non-current assets due within one year

长期应付款

Long-term payables

资本公积

capital reserves

盈余公积

Surplus reserves

供电款

Payment from power supply

其他应收款

Other receivables

单晶

monocrystalline silicon

多晶

polysilicon

二次系统安全防护技改费

technical modification cost for the secondary system safety protection

二次系统安全防护设计

Safety protection design for secondary system

基准日

record date

中科恒源

Zkenergy Science & Technology Co., Ltd.

工程款

construction funds

项目结算协议

Project Settlement Agreement

保全担保保险费

litigation preservation liability insurance

迟延履行金

liquidated damages

涉税事项

tax-related matters

耕地占用税

farmland occupation tax

外线运维

field operation and maintenance

发电量模拟数据

stimulated power generation data

汇流箱

中核汇能

CNNC Rich Energy Co., Ltd.

安装容量

installed capacity

发电单元

generation unit

光伏组件串

PV module

直流汇流箱

PV array combiner box

集中式逆变器

central inverter

就地升压变压器

step-up transformer

光伏发电方阵

arrays

AC cable integration

线路

line

T接

T-connection lines

配电装置楼

power distribution tower

升压站

booster station

阵列容量和逆变器容量配比

array-to-inverter ratio

组件压块

pressing block

镀膜厚度

单桩竖向抗压静载试验

vertical static bearing resistance of single pile

单桩竖向抗拔静载试验

vertical uplift bearing capacity of single pile

单桩水平静载试验报告

horizontal static bearing resistance of single pile

电池片混档

different cell classes in one module

负载点

load point

开关柜

switchgear

防火泥

fire clay

油浸式变压器

oil-immersed pressure transformer

事故油池

emergency oil sump

环评

EIA

房屋产权证

Property ownership certificate

电力业务许可证

Electricity business permit

工程开工报告

发包人

employer

施工分包合同

contract for subproject execution

预应力高强度管庄

pre-stressed high-strength pipe piles

水泥钢筋

reinforced concrete

砂钢筋

reinforced sand

扁铁

band iron

线缆桥架

cable tray

接地排

grounded bar

主变压器

generator step-up transformer

电抗器

reactance

事故照明

accident lighting

横梁

supporting traverse

斜梁

cant beam

斜撑

diagonal brace

斜拉

cable-stayed beam

开路电压

open-circuit voltage

发电效率（PR）

performance ratio

等效利用小时数

utilization hours (UTH)

送电线路基桩

transmission line foundation

钢筋焊接试品

steel bar welding

铁塔基础

iron tower foundation

预拌混凝土出厂合格证

production quality certificate of ready-mixed concrete

消防给水

fire-fighting water supply system

兆瓦房

PV megawatt-level-inverter

灌注桩基础承台

cast-in-place pile foundation

主变本体

main transformer

气体继电器

gas relay

压力释放阀

pressure relief valve

交接试验

handover test

二圈变压器

two-winding transformer

电流互感器

current transformer

套管

casing

氧化物避雷器

MOSA (metal oxide surge arrestor)

六氟化硫断路器

sulfur hexafluoride circuit breaker

隔离开关

disconnecting switch

电抗器

reactor

管母

pipe type bus bar

防孤岛保护

anti-islanding testing

电缆桥线路

cable line

无功补偿

reactive power compensation

电流充电屏

charging panel

本报告基准日

the base date of this report

统一社会信用代码

unified social credit code

市场监督管理局

Market Supervision and Administration Bureau

开户许可证

Account opening permit

基本存款账户

Basic Deposit Account

开户银行

The bank of deposit 

鹿胶

Deerhorn Glue

手性中间体

chiral intermediates 

马来酸氯样本那敏

Chlorpheniramine Maleate

保税物流中心

Bonded Logistics Center

启用日期

Commissioning Date

资产评估报告

asset appraisal statement

净残值

net salvage value

软著

Software Copyrights

关联关系

The Affiliated Relationship

同业竞争

Horizontal competition

员工持股计划

Employee stock ownership plan (Esop)

Indemnification

保障

distributor

经销商

Affiliate

关联方

Indemnitee

受保障者

 incidental and consequential damages

附带损失、间接损失

For the purpose of this Agreement

此协议中

business entity

企业个体

voting securities

表决权股股票

representation

事实陈述

 material breach

重大违约

article

条

the territory

本区域

section

节

Insolvent Party

破产方

subsection

款

assignment

转让

Government Approvals

政府许可

business day

工作日

calendar days

历日

counterpart

副本

exhibit

附表

Indemnification

保障

distributor

经销商

Affiliate

关联方

Indemnitee

受保障者

 incidental and consequential damages

附带损失、间接损失

For the purpose of this Agreement

此协议中

business entity

企业个体

voting securities

表决权股股票

representation

事实陈述

 material breach

重大违约

article

条

the territory

本区域

section

节

Insolvent Party

破产方

subsection

款

assignment

转让

Government Approvals

政府许可

business day

工作日

calendar days

历日

counterpart

副本

exhibit

附表

委托人

Trustor

托管人

Trustee

管理人

Manager 

止损风险

stop-loss risk 

止损线

stop-loss line 

止损机制

the stop-loss mechanism

监管机构

regulatory institution 

对账单

Statement of Account 

业绩报酬

performance rewards

委托人

Trustor

托管人

Trustee

管理人

Manager 

止损风险

stop-loss risk 

止损线

stop-loss line 

止损机制

the stop-loss mechanism

监管机构

regulatory institution 

对账单

Statement of Account 

业绩报酬

performance rewards

委托人

Trustor

托管人

Trustee

管理人

Manager 

止损风险

stop-loss risk 

止损线

stop-loss line 

止损机制

the stop-loss mechanism

监管机构

regulatory institution 

对账单

Statement of Account 

业绩报酬

performance rewards

万用表

multimeter

摇表

megger

非乙方运维损失电量确认单

Confirmation Document of Electricity Loss Caused Not by Operation and Maintenance of Party B

完好率

perfectness ratio

站长

director of power station

主值班员

chief operator

岗位责任制

post duty system

经济责任考核制

performance assessment system

万用表

multimeter

摇表

megger

非乙方运维损失电量确认单

Confirmation Document of Electricity Loss Caused Not by Operation and Maintenance of Party B

完好率

perfectness ratio

站长

director of power station

主值班员

chief operator

岗位责任制

post duty system

经济责任考核制

performance assessment system