实际工资的英文

substantial拼错了，意为大量的，价值巨大的；牢固的，结实的；基本的，实质性的；（饭菜）丰盛的；重要的，真实的；有地位的，富有的。所以在这里a substantial salary意为大量的工资。

1、gross salary的翻译为薪资总额，也被翻译成薪金毛额和应发工资。

例句：It will state your gross salary, tax withhold, social security,. Other deductions, and netincome.

工资条上会列出你的工资总额，预扣所得税、社会保险，其他扣款及净收入。

gross    英[ɡrəʊs]    美[ɡroʊs]

adj.    总的; 毛的; 严重的; 令人不快的; 令人恶心的; 使人厌恶的;

adv.    总共; 全部;

v.    总收入为; 总共赚得;

2、net salary的翻译为净工资。净工资指的是每个月的工资减去各项税款如个人所得税和五险一金后实际到手的工资额。

例句：Net salary is salary after of tax and social security payment.

净工资是指减去纳税用社会保障金后剩下的薪金。

net    英[net]    美[net]

n.    网; 网状物; 有专门用途的网; 球门网;

adj.    净得的; 纯的; 净的; 最后的; 最终的;

v.    净赚; 净得; 用网捕捉(鱼等); (巧妙地) 捕获，得到;

salary通常指按年定下，然后按月或周平均发放的薪水，领取薪水者通常是经过培训而具有特殊技能或专门知识的人。

例句：I got a fantastic new job and my salary tripled

我得到了一份非常好的新工作，薪水涨到了原来的3倍。

wage一般指通常以复数形式出现，指按小时，日或周领取的工资，工钱，领取工资者通常是做体力劳动的人。

例句：A lot of cities in America are trying to push the minimum wage up to 15 dollars an hour. 美国很多城市正在努力把最低时薪提升至15美元。

pay是某项工作所付的钱。

例句：The job offers good rates of pay.    这工作报酬高。

income泛指收入（比如家庭收入）。

例句：Over a third of their income comes from comedy videos.

他们收入的1/3强来自于喜剧片。

Gross Salary指的是公司付给你的基本工资加上公司为你付出所有其他福利的总和。Net Salary比较好理解，就是公司打到你账号里面的钱了（去掉这个金，那个金呀），最后可以被你支控的。

短期借款Short Term Loan ，应付账款accounts payable，预计负债Estimated Liabilities，预付账款Prepayments

短期借款是指企业根据生产经营的需要，从银行或其他金融机构借入的偿还期在一年以内的各种借款，包括生产周转借款、临时借款等。

应付账款是企业(金融)应支付但尚未支付的手续费和佣金。

预计负债是指根据或有事项等相关准则确认的各项预计负债，包括对外提供担保、未决诉讼、产品质量保证、重组义务以及固定资产和矿区权益弃置义务等产生的预计负债。

预付账款是指企业按照购货合同的规定，预先以货币资金或货币等价物支付供应单位的款项。

扩展资料：

预计负债的账务处理

一、本科目核算企业确认的对外提供担保、未决诉讼、产品质量保证、重组义务、亏损性合同等预计负债。

二、本科目可按形成预计负债的交易或事项进行明细核算。

三、预计负债的主要账务处理。

（一）企业由对外提供担保、未决诉讼、重组义务产生的预计负债，应按确定的金额，借记“营业外支出”等科目，贷记本科目。由产品质量保证产生的预计负债，应按确定的金额，借记“销售费用”科目，贷记本科目。

由资产弃置义务产生的预计负债，应按确定的金额，借记“固定资产”或“油气资产”科目，贷记本科目。在固定资产或油气资产的使用寿命内，按计算确定各期应负担的利息费用，借记“财务费用”科目，贷记本科目。

（二）实际清偿或冲减的预计负债，借记本科目，贷记“银行存款”等科目。

（三）根据确凿证据需要对已确认的预计负债进行调整的，调整增加的预计负债，借记有关科目，贷记本科目；调整减少的预计负债做相反的会计分录。

四、本科目期末贷方余额，反映企业已确认尚未支付的预计负债。

参考资料：

百度百科-短期借款

百度百科-应付账款

百度百科-预计负债

百度百科-预付账款

（1）主语+pay to do sth =做某事是值得的，做某事是有好处的例如下面的例句It pays to advertise. 登广告很有用。It pays to follow his advice. 听他的忠告是值得的。It always pays to give your paper one final check. 写了文章最后检查一遍总是有好处的。（2）help protect the animals =help (to) protect the animals=有助于保护动物help to do sth :帮助做某事pay英 [peɪ] 美 [pe] vt.& vi. 付款；偿还；补偿；（对…）有利 vt. 给予；支付 n. 工资；薪水；报答 adj. 收费的；需付费的 过去式：paid 过去分词：paid 现在分词：paying 第三人称单数：pays 用作动词 (v.)My firm pays well.我公司工酬优厚。Let me pay for dinner.晚饭让我来付。You've got to be able to make your business pay well.你得设法使你的生意赢利。It would probably pay you to hire an accountant.聘一位会计师或许对你有好处。They will pay for their arrogance!他们会为自大付出代价!He'll have to pay for what he has done.他将为自己所做的一切付出代价。用作名词 (n.)He doesn't like that job, but the pay is good.他不喜欢那工作,但薪水很高。The workers in our pay work very hard.我们雇用的员工工作很努力。用作形容词 (adj.)This is a pay telephone.这是缴费电话。There is a pay streak here.这里有开采价值的矿层。用作动词 (v.)用作不及物动词S+～(+A)This job pays well. 这份工作报酬不错。How much did you pay? 你付了多少钱?The shop will give a discount of ten percent as long as you don't want credit butpay in cash. 要是你不赊账而立刻付钱,商店可以打9折。He says that sheep farming doesn't pay. 他说养羊不赚钱。The shop closed because it didn't pay. 该店因不挣钱而关闭。收起It ～s+to- vIt pays to advertise. 登广告很有用。It pays to follow his advice. 听他的忠告是值得的。It always pays to give your paper one final check. 写了文章最后检查一遍总是有好处的。用作及物动词S+～+ n./pron.I haven't paid my tailor yet. 我还没付钱给裁缝。Have you paid the milkman this month? 你这个月付款给送牛奶的人了吗?Our trade union paid my train fare. 我的火车费由工会支付。The patients pay only a tiny registration fee and the cost of meals while in the hospital. 病人住医院只缴少许挂号费和伙食费。That's a beautiful leather jacket, but I can't afford to pay that much. 那件皮夹克很漂亮,但是我付不起那么多钱。He ought to pay his share. 他应该付他那一份。He ought to pay the rent. 他应该付房租。He has paid his taxes. 他已付清税金。The bank pays interest of 9％ on savings. 这家银行支付9％的存款利息。Have you paid what you owe him yet? 你把欠他的钱还了吗?The teacher told the student to pay attention to his spelling. 老师提醒那个学生要注意拼法。。The workers declared for the offer of increased pay and holidays. 工人们拥护提高工资、延长假期的提议。The workers banded together against the employers' position on their pay. 工人们联合起来,反对雇主在工资问题上所持的立场。He got an increase in pay. 他加了薪。The workers went on strike for higher pay. 工人举行罢工,要求增加工资。The machinists wanted more pay for running new machines. 机械师们以操作新机器为理由要求增加工资。The monthly pay was eighty dollars, for officer and man alike. 工资每月80美元,官兵一样。My heart aches for you! 你的薪水仅增加了20%,太可怜了!The trade unions bargained away their rights in exchange for a small pay raise. 工会不惜牺牲自己的权利以换取微薄的加薪。用作动词 (v.)pay back (v.+adv.)偿还return what is owingI must remember to pay you back for the concert tickets. 我必须记住把买音乐会的票钱还给您。Have I paid you back the $50 you lent me for those books? 你借给我买那些书的50美元我还了没有?I am sure that he will pay back every cent he owes you. 我敢肯定,他会分文不差地把欠款还给你。How can I pay you back for all your kindness? 我怎样报答你所有的好意呢?报复take revenge onI'll pay him back blow for blow. 我会对他以牙还牙地进行报复。pay down (v.+adv.)即时支付,付定金,先付部分款give partial payment at the time of purchase and agree to pay the rest installmentspay sth ⇔ downHow much did you have to pay down on the car?这辆车你当时得付出多少钱?pay for (v.+prep.)为…付钱give money to sb for sthpay for sthHow much did you pay for the book?那本书你付了多少钱?I haven't paid yet for this suit.我还没为这套衣服付款。You pay for it at the time you order it.订购时就得付款。I pay weekly for my board and lodging.我按周付食宿费。We got to the hotel, and I paid for the taxi.我们到了旅馆,我付了出租汽车费。pay sb/sth for sthI have to pay 150 yuan for the sewing machine.我得花150元买这台缝纫机。用于 be ～ed 结构He was promptly paid for it.他为那事立即得到报酬。赔偿compensate forpay for sthLet me pay for the broken window.我来赔打破的玻璃窗的费用。因…受罚; 因…遭受痛苦; 付出代价 be punishedpay for sthYou'll have to pay for your crime.你得为你的罪行付出代价。He paid dearly for his mistake.他为他的错误付出了高昂的代价。He paid for his negligence by losing his job.他因为粗心大意而丢了工作。Loss of health is too high a price to pay for success in your studies.为了学习上有成就而搞坏身体,代价太高了。替某人付款 give money to sb for sbpay for sbI'll pay for her, and you'll pay yourself.我替她付账,你自己付款。pay in (v.+adv.)把钱(支票)存入银行make a deposit with a bank or pay cheque into the bankpay sth ⇔ in用于 be ～ed 结构STWhen you move into a house you really have to start paying out money.当你迁入新居,你就得开始付钱了。The bank pays out interest on its savings accounts every six months.该银行每六个月结算一次利息。惩罚,报复punish; revengepay sth ⇔ out用于 be ～ed 结构John was paid out for the trick he played on James.约翰捉弄詹姆斯,但受到了报复。pay up (v.+adv.)全部还清,付清pay in fullpay upMy goods were lost in the fire and the insurance company will have to pay up.我的货在大火中烧毁了,保险公司将不得不赔偿。pay sth ⇔ upEvery club member must pay up his membership money before the end of the season.每一位俱乐部成员必须在赛季以前缴清会费。用作名词 (n.)in the pay of受…雇用 employed by sb secretlyThe woman spy in the pay of the enemy was afraid to betray herself and escaped from that country. 那位被敌人雇用的女间谍怕暴露自己便逃离了那个国家。They alleged that Abell was a spy in the pay of the enemy. 他们声称艾贝尔是敌人雇用的间谍。The man was accused of being a spy in the pay of the enemy. 那人被指控是敌人雇用的间谍。pay the train fare 支付火车票费用pay away 付掉pay back 偿还,报答,向…报复pay back debt 付清欠债pay down 用现金支付,当场支付pay down debt 即时付清欠债pay off 付清,偿清pay off loan 还清贷款pay sb off without notice 未事先通知就解雇某人pay out 付出,对(某人)进行报复pay up 全部付清pay up debt 付清欠债～+介词pay at rate 按利率支付pay by check 用支票支付pay by installments 分期付款pay by year 拿年薪pay for articles 付货款pay for book 付书款pay for education 支付某人的教育费用pay in advance 预付pay in cash 以现款支付pay in full 全部付清pay in instalments 分期付款pay in kind 以实物支付pay in money 付现款pay into 存入…(账户)pay into pension fund 把钱交入退休基金pay on delivery 货到付款用作名词 (n.)动词+～accept pay 接受薪水advance pay 预支薪水affect pay 影响工资attach pay 扣发薪金attain pay 取得薪金back pay 欠薪boost pay 提高工资collect pay 领工资cut down pay 削减工资,降低工资deduct pay 扣发工资distribute pay 分发工资dock sb's pay 扣(减)某人的工资draw pay 支领薪水earn a pay 挣工资freeze pay 冻结工资get pay 得到工资increase pay 增加薪水live on pay 靠薪金收入生活make pay 挣工资negotiate pay 协商薪金的数目offer pay 提供薪水pay out the pay 发薪水pull down pay 拿薪水pull in pay 拿薪水raise pay 加薪receive pay 支领薪水reduce pay 减少工资refuse pay 拒收工资seek higher pay 想得到更高的工资stop pay 停发工资take pay 领工资形容词+～adequate pay 足够的工资annual pay 年薪average pay 平均工资bad pay 低微的工资basic pay 基本工资daily pay 日薪,日工资decent pay 相当不错的工资double pay 双倍的工资fair pay 相当金额的工资fixed pay 固定工资floating pay 浮动工资good pay 高薪high pay 高薪living pay 能维持普通家庭生活的工资,最低生活工资low pay 低薪,低工资lucrative pay 容易赚的工资maximum pay 法定最高限度工资meager pay 微薄的工资minimum pay 法定最低限度工资net pay 净得工资nominal pay 名义工资poor pay 微薄的工资real pay 实际工资reasonable pay 合理的工资regular pay 固定工资sick pay 病假津贴subsistent pay 维持最低生活的工资take-home pay 实得的工资(指扣除税金等的余额)weekly pay 周薪,周工资名词+～board pay 伙食工资overtime pay 加班费severance pay 遣散费starvation pay 不够伙食开销的工资strike pay 罢工津贴～+名词pay freeze 工资冻结pay scale 工资等级pay system 工资制度介词+～at pay 付款for pay 为了报酬in pay of 豢养下的,…御用下的,被…收买的on pay 领薪under pay 由谁付酬with pay 带薪without pay 无酬的,名誉的～+介词pay for 用于…的酬金pay作及物动词，后面可直接跟宾语，但一般是表示钱，账单或人的词。如果要表示为某事或某物付钱时，需要用介词for或是to的不定式来引导。I will pay for that book.He paid us to watch his house.在美国，pay可作形容词，表示“付费的”或是“收费的”，例如pay hospital（收费的医院）和pay patient（付费的病人）；pay后可接介词by，表示“由……支付”。Their nursing costs are paid by the Government.他们的护理费用由政府来支付。pay bills表示“付帐”，pay homage to a person表示“向某人表示敬意”，pay tribute to a person表示“赞扬某人”。n.(名词)pay, salary, wages这组词都有“薪水”“工资”的意思。其区别在于：1.pay是普通用词,不可数,意思是“工资,薪水”,指工作所得到的酬金,也可特指发给军人的薪饷,强调付了钱,不如salary和wages正式。2.salary一般指脑力劳动者的月薪或年俸。例如:He lived on his salary.他靠薪水生活。The company pays good salary.这个公司的薪金高。His regular salary doesn't come to much, but he gets bonuses too.他的固定薪水并不高,但他还有奖金。3.wages多指体力劳动者按天或按周领取的工钱。例如:Her wages are one hundred dollars a week.她的工资为每周100美元。He takes his wages home to his wife every Friday.他每星期五把工资带回家交给妻子。cost expend spend take pay这些动词均含“花费”之意。cost:cost指花费时间、金钱、劳力等。其主语是物，而不能由人充当，也不用被动形式。expend:expend较正式用词，通常指为某一专门目的而花费大量金钱、时间或精力。spend:spend普通用词，与cost基本同义，但主语必须是人。take:take普通用词，指需要占用空间、时间或精力等，其主语可以是人，也可以是一件事情。pay:pay“付款、给……报酬”，它可作及物动词也可作不及物动词。pay常用于以下几种句型：①Sb．pay（s）sb．money意为“某人付款给另一个人或某人给另一个人多少报酬”。他每周给我五十元的报酬。 ②pay for sth．意为“付……款、给……报酬”。 He has paid for the meal．He pays me fifty yuan a week．他付给我10元钱。误 He paid for me ten yuan .正 He paid me ten yuan.析 pay表示“付某人多少钱”时,接双宾语,间接宾语前不用介词for。学生们在毕业前都要以某种方式向老师表示敬意。误 The students will pay their respects for the teachers in one way or another before leaving school.正 The students will pay their respects to the teachers in one way or another before leaving school.晚辈要向长辈们致以问候,这是中国的传统。误 It is a tradition in China that the young generation should pay their respects for the old.正 It is a tradition in China that the young generation should pay their respects to the old.析 pay respect(s)之后接to,不可接for。但 have〔show〕 respect之后可以接to也可以接for。经过十年的辛勤劳动,他们终于还清了债务。误 After ten years of hard work, they finally paid their debts.正 After ten years of hard work, they finally paid off their debts.析 pay off是“还清”的意思。而误句中没有off,只是说“还了债务”。要多加注意你的发音。误 Much attention should be paid on your pronunciation.正 Much attention should be paid to your pronunciation.析 pay attention to为固定词组,表示“注意…”,表此义时不可说pay attention on。你腋下夹的物品已付钱了吗?误 Have you paid the article under your arm?正 Have you paid for the article under your arm?我已经为此付了100元。误 I have paid 100 yuan on it.正 I have paid 100 yuan for it.析 “付…的钱”“为…付钱”,要用pay for。我还没付车钱。误 I haven't paid for the driver yet.正 I haven't paid the driver yet.析 当动词pay后面所跟是人或钱一类的名词时不需接for。来吧,我给你买点饮料。误 Come on.I'll pay you a drink.正 Come on.I'll buy〔get〕 you a drink.析 表示“出钱请客人”时不用pay sb sth 结构,应该用buy或get。他上个月借的书还了没有?误 Did he pay back the book he borrowed last month?正 Did he return the book he borrowed last month?析 “还钱”“还损坏的东西”用pay,“归还原物”应该用return。收起n.(名词)办公室工作人员中很少有人挣大钱的。误 Very few office workers get a good pay.正 Very few office workers get good pay.析 pay作“工资,薪水”解时是不可数名词,前面不能加a。错句举例与错句分析错句：have you paid the skirt she bought you？纠正：have you paid for the skirt she bought you？翻译：你付了她给你买的裙子的钱吗？分析：pay如果要表示为某事或某物付钱时，需要用介词for来引导。

gross salary指的是工资总额，也被翻译成薪金毛额和应发工资。通俗地理解的话就是扣除应交税费和五险一金之前的工资额。net salary指的是净工资，也就是交完个人所得税和该扣的五险一金后实际到手的工资额。

预收款项Unearned revenue预付款项Prepaid expense应收款项Account receivable应付款项Account payable