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[经济词汇]税收报表英语词汇(1)--武汉译国译民翻译服务有限公司

[经济词汇]税收报表英语词汇(1)--武汉译国译民翻译服务有限公司
[经济词汇]税收报表英语词汇(1)--武汉译国译民翻译服务有限公司

专心翻译 做到极致

[经济词汇]税收报表英语词汇(1)

Accession Tax 财产增值税、财产增益税

Additional Tax 附加税

Admission Tax 入场税

Allowable Tax Credit 税款可抵免税;准予扣除税额

Amended Tax Return 修正后税款申报书

Animal Slaughter Tax 动物屠宰税

Annual Income Tax Return 年度所得税申报表

Assessed Tax. 估定税额

Assessment of Tax 税捐估定

Asset Tax 资产税

Back Tax 欠缴税款;未缴税额

Business Tax (工商)营业税;工商税

Capital Tax 资本税:<美>按资本额稽征;<英>指资本利得税和资本转让税(=[缩]CTT )<英>资本转让税

Capital Transfer Tax 资本转移税;资本过户税

Company Income Tax / Company Tax 公司所得税

Corporate Profit Tax / Corporation Profit Tax 公司利润税;公司利得税

Corporate Profits After Taxes <美>公司税后利润(额);公司税后收益(额)

Corporate Profits Before Taxes <美>公司税前利润(额);公司税前收益(额)

Corporation Tax Act <美>公司税法

Corporation Tax Rate 公司税税率

Deferred Income Tax 递延所得税

Deferred Income Tax Liability 递延所得税负债

Deferred Tax 递延税额;递延税额

Development Tax 开发税;发展税

Direct Tax 直接税

Dividend Tax 股利税;股息税

Earnings After Tax (=[缩]EAT )(纳)税后盈利;(纳)税后收益(额)

Earnings Before Interest and Tax (=[缩]EBIT )缴付息税前收益额;息税前利润

Effective Tax Rate 实际税率

Employment Tax 就业税;职业税;雇用税

Entertainment Tax 娱乐税;筵席捐

Estate Tax 遗产税

Estimated Income Tax Payable 估计应付所得税;预估应付所得税

Estimated Tax 估计税金

Exchange Tax 外汇税

Excise Tax ①[国内]税;[国内]货物税

②营业税;执照税

Export Tax 出口税

Export Tax Relief 出口税额减免

Factory Payroll Taxes 工厂工薪税

Factory Tax [产品]出厂税

Fine for Tax Overdue 税款滞纳金

Fine on Tax Makeup 补税罚款

Franchise Tax 特许经营税;专营税

Free of Income Tax (=[缩]f.i.t.)<美>免付所得税

Import Tax 进口税

Income Before Interest and Tax 利息前和税前收益

专心翻译 做到极致

Income After Taxes 税后收益;税后利润

Income Tax ([缩]=IT )所得税

Income Tax Benefit 所得税可退税款

Income Tax Credit 所得税税额抵免

Income Tax Deductions 所得税扣款;所得税减除额

Income Tax Exemption 所得税免除额

Income Tax Expense 所得税费用

Income Tax Law 所得税法

Income Tax Liability 所得税负债

Income Tax on Enterprises 企业所得税

Income Tax Payable 应付所得税

Income Tax Prepaid 预交所得税

Income Tax Rate 所得税率

Income Tax Return 所得税申报表

Income Tax Surcharge 所得附加税

Income Tax Withholding 所得税代扣

Increment Tax;Tax on Value Added 增值税

Individual Income Tax Return 个人所得税申报表

Individual Tax 个人税

Inheritance Tax <美>继承税;遗产税;遗产继承税

Investment Tax Credit (=[缩]ITC/I.T.C.)<美>投资税款减除额;投资税款宽减额;投资减税额 Liability for Payroll Taxes 应付工薪税

Local Tax / Rates 地方税

Luxury Tax 奢侈(品)税

Marginal Tax Rate 边际税率

Notice of Tax Payment 缴税通知;纳税通知书

Nuisance Tax <美>繁杂捐税;小额消费品税

Payroll Tax 工薪税;工资税;<美>工薪税

Payroll Tax Expense 工薪税支出;工资税支出

Payroll Tax Return 工薪所得税申报书;工资所得税申报书

Personal Income Tax 个人所得税

Personal Income Tax Exemption 个人所得税免除

Personal Tax 对人税;个人税;直接税

Prepaid Tax 预付税捐

Pretax Earnings 税前收益;税前盈余;税前盈利

Pretax Income 税前收入;税前收益;税前所得

Pretax Profit 税前利润

Product Tax 产品税

Production Tax 产品税;生产税

Profit Tax 利得税;利润税

Progressive Income Tax 累进所得税;累退所得税

Progressive Income Tax rate 累进所得税率

Progressive Tax 累进税

Progressive Tax Rate 累进税率

Property Tax 财产税

Property Tax Payable 应付财产税

Property Transfer Tax 财产转让税

Rate of Taxation;Tax Rate 税率

Reserve for Taxes 税捐准备(金)纳税准备(金)

专心翻译 做到极致

Retail Taxes 零售税

Sales Tax 销售税;营业税

Tax Accountant 税务会计师

Tax Accounting 税务会计

Tax Accrual Workpaper 应计税金计算表

Tax Accruals 应计税金;应计税款

Tax Accrued / Accrued Taxes 应计税收

Tax Administration 税务管理

Tax Audit 税务审计;税务稽核

Tax Authority 税务当局

Tax Benefit <美>纳税利益

Tax Benefit Deferred 递延税款抵免

Tax Bracket 税(收等)级;税别;税阶;税档

Tax Collector 收税员

Tax Credits <美>税款扣除数;税款减除数

Tax Deductible Expense 税收可减费用

Tax Deductions <美>课税所得额扣除数

Tax Due (到期)应付税款

Tax Evasion 逃税;漏税;偷税

Tax Exemption / Exemption of Tax / Tax Free 免税(额)

Tax Law 税法

Tax Liability 纳税义务

Tax Loss 纳税损失;税损

Tax on Capital Profit 资本利得税;资本利润税

Tax on Dividends 股息税;红利税

Tax Payment 支付税款;纳税

Tax Penalty 税务罚款

Tax Rate Reduction 降低税率

Tax Rebate (出口)退税

Tax Refund 退还税款

Tax Return 税款申报书;纳税申报表

Tax Savings 税金节约额

Tax Withheld 扣缴税款;已预扣税款

Tax Year 课税年度;纳税年度

Taxable 可征税的;应纳税的

Taxable Earnings 应税收入

Taxable Income (=[缩]TI )可征税收入(额);应(课)税所得(额);应(课)税收益(额) Taxable Profit 应(课)税利润

Taxation Guideline 税务方针;税务指南

Taxes Payable 应缴税金,应付税款

Tax-exempt Income 免税收入;免税收益;免税所得

Tax-free Profit 免税利润

Taxpayer 纳税人

Transaction Tax 交易税;流通税

Transfer Tax ①转让税;过户税②交易税

Turnover Tax 周转税;交易税

Undistributed Taxable Income 未分配课税所得;未分配应税收益

Untaxed Income 未纳税所得;未上税收益

Use Tax 使用税

专心翻译 做到极致

Value Added Tax (=[缩]VAT )增值税

Wage Bracket Withholding Table 工新阶层扣税表

Withholding Income Tax <美>预扣所得税;代扣所得税

Withholding of Tax at Source 从源扣缴税款

Withholding Statement 扣款清单;扣缴凭单

Withholding Tax 预扣税款

Withholding Tax Form (代扣所得税表)

English Language Word or Term Chinese Language Word or Term

INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个人所得税报告表

Withholding agent's file number 扣缴义务人编码

Date of filing 填表日期

Day 日

Month 月

Year 年

Monetary Unit 金额单位

RMB Yuan 人民币 元

This return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The withholding agents should turn the tax with 福州翻译公司held over to the State Treasury and file the return with the local tax authorities within seven days after the end of the taxable month.根据《中华人民共和国个人所得税法》 第九条的规定,制定本表,扣缴义务人应将本月扣缴的税款在次月七日内缴入国库,并向当地税务机关报送本表。

Withholding agent's name 扣缴义务人名称

Address 地址

Telephone Number 电话

Tax payer's name 纳税义务人姓名

Tax payer's file number 纳税人编码

Unit's name and Address 工作单位及地址

Categories of income 所得项目

Income period 所得时间

Revenue 收入额

Renminbi (RMB) 人民币

Foreign currency 外币

Name of currency 货币名称

Amount 金额

Exchange rate 外汇牌价

Renminbi (RMB) converted into 折合人民币

Total 人民币合计

Deductions 减费用额

Taxable Income 应纳税所得额

Tax rate 税率

Quick calculation deduction 速算扣除数

Amount of tax withheld 扣缴所得税额

Tax certificate number 完税证字号

Date of tax payment 纳税日期

In case the tax certificate is filled out by withholding agent, this return should be submitted together with 如果由扣缴义务人填写完税证,应在送此表时附完税证副联-----份

Withholding total amount yuan 合计扣缴金额----元

Declaration by Withholding agent 扣缴义务人声明

专心翻译 做到极致 I declare that the return is filled out in accordance with the INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA, and I believe that the Statements contained in this return are true, correct and complete. 我声明:此扣缴申报报表是根据《中华人民共和国个人所得税法》的规定填报的,我确信它是真实的,可靠的,完整的。

Signature 签字

General Accountant (signature) 会计主管人签字

Responsible officer (signature) 负责人签字

Withholding agent (seal) 扣缴单位(或个人)盖章

For official use 由以下税务机关填写 Value Added Tax Payable Statement (应交增值税明细表) English Language Word or Term Chinese Language Word or Term

Name of enterprise 编制单位

Items 项目

Line No. 行次

Current Month 本月数

Current Year Cumulative Amount 年末累计数

Amount not yet deducted at beginning of year (represented by a "-" sign) 年初未抵扣数(用"-"反映)

VAT on sales

销项税额

VAT Refund for exported goods 出口退税

Amount transferred out from VAT on purchase 进项税额转出数

Transfer out overpaid VAT 转出多交增值税

VAT on purchase 进项税额

VAT Paid 已交税金

Tax reduced and exempted

减免税款

VAT payable on domestic sales offset against VAT on purchase for export sales 出口抵减内销产品应纳税额

Transfer out unpaid VAT 转出未交增值税

Amount not deducted at end of period (represented by a "-" sign) 期末未抵扣数(用"-"号反映) VAT unpaid 未交增值税

Amount unpaid at beginning of year (amount overpaid represented by a "-" sign) 年初未交数(多交数以"-"号反映)

Amount transfer in at current period (amount overpaid represented by a "-" sign) 本期转入数(多交数以"-"号反映)

Amount paid at current period 本期已交数

Amount unpaid at end of period (amount overpaid represented by a "-" sign)

期末未交数(多交数以"-"号反映)

Head of unit 单位负责人

Finance employee in charge 财务负责人

Double-check 复核

Prepared by 制表

会计专业词汇英语翻译

会计专业词汇英语翻译 今天是2011年8月5日星期五2011年8月4日星期四| 首页| 财经英语| 视听| 课堂| 资源| 互动| 动态| 在线电影| 英语论坛| 英语角| 8 您现在的位置:西财英语>>财经英语学习>>会计英语>>文章正文 专题栏目 财经词汇 文献专题 财经词汇 文献专题 最新热门 母亲节专题 会计英语词汇漫谈(六) 会计英语词汇漫谈(五) 金融专业名词翻译(八) 金融专业名词翻译(七) 商务英语口语(十四) 商务英语口语(十三) 席慕容《一棵开花的树》(… 放松,微笑,创造 [图文]跳舞学数学函数图象… 最新推荐 体育英语——水上运动英语 外贸常用词语和术语(五) 外贸常用词语和术语(四) 商务英语email高手如何询… 外贸常用词语和术语(三) 外贸常用词语和术语(二) 外贸常用词语和术语(一) 外国经典名著导读《完》附… 外国经典名著导读31-40 外国经典名著导读21-30

相关文章 会计英语词汇漫谈(六) 会计英语词汇漫谈(五) 会计英语词汇漫谈(四) 会计专业词汇英语翻译 政治风险political risk 再开票中心re-invoicing center 现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting 提前与延期支付Leads and Lags 特许权使用管理费fees and royalties 跨国资本成本的计算the cost of capital for foreign investments 跨国运转资本会计multinational working capital management 跨国经营企业业绩评价multinational performance evaluation 经济风险管理managing economic exposure 交易风险管理managing transaction exposure 换算风险管理managing translation exposure 国际投资决策会计foreign project appraisal 国际存货管理international inventory management 股利转移dividend remittances 公司内部贷款inter-company loans 冻结资金转移repatriating blocked funds 冻结资金保值maintaining the value of blocked funds 调整后的净现值adjusted net present value 配比原则matching 旅游、饮食服务企业会计accounting of tourism and service 施工企业会计accounting of construction enterprises 民航运输企业会计accounting of civil aviation transportation enterprises 企业会计business accounting 商品流通企业会计accounting of commercial enterprises 权责发生制原则accrual basis 农业会计accounting of agricultural enterprises 实现原则realization principle 历史成本原则principle of historical cost 外商投资企业会计accounting of enterprises with foreign investment 通用报表all-purpose financial statements 铁路运输企业会计accounting of rail way transportation enterprises

金融英语词汇

常见银行英文词汇 储蓄 银行及金融机构 会计 经济政策 金融债券 FORFAITING 储蓄(save) account number帐目编号depositor存户 pay-in slip存款单 a deposit form存款单 a banding machine自动存取机to deposit存款 deposit receipt存款收据private deposits私人存款certificate of deposit存单deposit book,passbook存折credit card信用卡 principal本金 overdraft,overdraw透支 to counter sign双签 to endorse背书 endorser背书人 to cash兑现 to honor a cheque兑付 to dishonor a cheque拒付 to suspend payment止付cheque,check支票 cheque book支票本 order cheque记名支票 bearer cheque不记名支票crossed cheque横线支票 blank cheque空白支票 rubber cheque空头支票cheque stub,counterfoil票根cash cheque现金支票 traveler's cheque旅行支票cheque for transfer转帐支票outstanding cheque未付支票canceled cheque已付支票

forged cheque伪支票 Bandar's note庄票,银票 银行及金融机构(Banks and financial organizations) banker银行家 president行长 savings bank储蓄银行 Chase Bank大通银行 National City Bank of New York花旗银行 Hongkong Shanghai Banking Corporation汇丰银行 Chartered Bank of India,Australia and China麦加利银行 Banque de I'IndoChine东方汇理银行 central bank,national bank,banker's bank中央银行 bank of issue,bank of circulation发行币银行 commercial bank商业银行,储蓄信贷银行 member bank,credit bank储蓄信贷银行 discount bank贴现银行 exchange bank汇兑银行 requesting bank委托开证银行 issuing bank,opening bank开证银行 advising bank,notifying bank通知银行 negotiation bank议付银行 confirming bank保兑银行 paying bank付款银行 associate banker of collection代收银行 consigned banker of collection委托银行 clearing bank清算银行 local bank本地银行 domestic bank国内银行 overseas bank国外银行 unincorporated bank钱庄 branch bank银行分行 trustee savings bank信托储蓄银行 trust company信托公司 financial trust金融信托公司 unit trust信托投资公司 trust institution银行的信托部 credit department银行的信用部 commercial credit company(discount company)商业信贷公司(贴现公司)neighborhood savings bank,bank of deposit街道储蓄所 credit union合作银行 credit bureau商业兴信所

财务管理专业英语 句子及单词翻译

Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity. 财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和资产管理的综合决策过程。 Decisions involving a firm’s short-term assets and liabilities refer to working capital management. 决断涉及一个公司的短期的资产和负债提到营运资金管理 The firm’s long-term financing decisions concern the right-hand side of the balance sheet. 该公司的长期融资决断股份资产负债表的右边。 This is an important decision as the legal structure affects the financial risk faced by the owners of the company. 这是一个重要的决定作为法律结构影响金融风险面对附近的的业主的公司。 The board includes some members of top management(executive directors), but should also include individuals from outside the company(non-executive directors). 董事会包括有些隶属于高层管理人员(执行董事),但将也包括个体从外公司(非执行董事)。 Maximization of shareholder wealth focuses only on stockholders whereas maximization of firm value encompasses all financial claimholders including common stockholders, debt holders, and preferred stockholders. 股东财富最大化只集中于股东,而企业价值最大化包含所有的财务债券持有者,包括普通股股东,债权人和优先股股东。 Given these assumptions,shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run。 根据这些假设,从长期来看,股东财富最大化与利益相关者和社会的最好利润是相一致的。 No competing measure that can provide as comprehensive a measure of a firm’s standi ng. Given these assumptions, shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run. 没有竞争措施,能提供由于全面的一个措施的一个公司的站。给这些臆说,股东'财富最大化一贯不比任何人差项目干系人项目利益相关者的利益,社会从长远说来。 In reality, managers may ignore the interests of shareholders, and choose instead to make investment and financing decisions that benefit themselves. 在现实中,经理可能忽视股东的利益,而是选择利于自身的投资和融资决策。 Financial statements are probably the important source of information from which these various stakeholders(other than management) can assess a firm’s financial health. 财务报表可能是最重要的信息来源,除管理者以外的各种利益相关者可以利用这些报表来评估一个公司的财务状况。 The stockholders’ equity section lists preferred stock, common stock and capital surplus and accumulated retained earnings. 股东权益列示有优先股,普通股,资本盈余和累积留存收益。 The assets, which are the “things” the company owns, are listed in the order of decreasing liquidity, or length of time it typically takes to convert them to cash at fair market values, beginning with the firm’s current assets. 资产,也就是公司拥有的东西,是按照流动性递减的顺序或将它们转换为公允市场价值所需要的时间来排列的,通常从流动资产开始。The market value of a firm’s equity is equal to the number of shares of common stock outstanding times the price per share, while the amoun t reported on the firm’s balance sheet is basically the cumulative amount the firm raised when issuing common stock and any reinvested net income(retained earnings). 公司权益的市场价值等于其发行在外的普通股份数乘以每股价格,而资产负债表上的总额则主要是公司在发行普通股以及分配任何再投资净收益(留存收益)时累积的数额。 When compared to accelerated methods, straight-line depreciation has lower depreciation expense in the early years of asset life, which tends to a higher tax expense but higher net income. 与加速折旧法相比,直线折旧法在资产使用年限的早期折旧费用较低,这也会趋向于较高的税金费用和较高的净收入。 The statement of cash flows consists of three sections:(1)operating cash flows,(2)investing cash flows, and(3)financing cash flows. 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unit one division of labor 劳动分工 commodity money 商品货币 legal tender 法定货币 fiat money 法定通货 a medium of exchange交换媒介 legal sanction法律制裁 face value面值 liquid assets流动资产 illiquidl assets非流动资产 the liquidity scale 流动性指标 real estate 不动产 checking accounts,demand deposit,checkable deposit 活期存款time deposit 定期存款 negotiable order of withdrawal accounts 大额可转让提款单money market mutual funds 货币市场互助基金 repurchase agreements 回购协议 certificate of deposits存单 bond 债券 stock股票 travelers'checks 旅行支票 small-denomination time deposits小额定期存款 large-denomination time deposits大额定期存款 bank overnight repurchase agreements 银行隔夜回购协议 bank long-term repurchase agreements 银行长期回购协议 thrift institutions 存款机构 financial institution 金融机构 commercial banks商业银行 a means of payment 支付手段 a store of value储藏手段 a standard of value价值标准 unit two reserve 储备 note 票据 discount贴现 circulate流通 central bank 中央银行 the Federal Reserve System联邦储备系统 credit union 信用合作社 paper currency 纸币 credit creation 信用创造 branch banking 银行分行制 unit banking 单一银行制

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会计方面专业术语的xx acceptance承兑 account账户 accountant会计员 accounting会计 accounting system会计制度 accounts payable应付账款 accounts receivable应收账款 accumulated profits累积利益 adjusting entry调整记录 adjustment调整 administration expense管理费用 advances预付 advertising expense广告费 agency代理 agent代理人 agreementxx allotments分配数 allowance津贴 amalgamation合并 amortization摊销

amortized cost应摊成本 annuities年金 applied cost已分配成本 applied expense已分配费用 applied manufacturing expense己分配制造费用apportioned charge摊派费用 appreciation涨价 article of association公司章程 assessment课税 assets资产 attorney fee律师费 audit审计 auditor审计员 average平均数 average cost平均成本 bad debt坏账 balance余额 balance sheet资产负债表 bank account银行账户 bank balance银行结存 bank charge银行手续费

bank deposit银行存款 bank discount银行贴现bank draft银行汇票 bank loan银行借款 bank overdraft银行透支bankers acceptance银行承兑bankruptcy破产 bearer持票人 beneficiary受益人 bequest遗产 bill票据 bill of exchange汇票 bill of lading提单 bills discounted贴现票据bills payable应付票据 bills receivable应收票据board of directors董事会bonds债券 bonus红利 book value账面价值bookkeeper簿记员

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form-wound 模绕 performance characteristic 工作特性 frequency 频率 revolutions per minute 转/分 motoring 电动机驱动 generating 发电 per-unit value 标么值 ,,, breakdown torque 极限转矩 breakaway force 起步阻力 overhauling 检修 wind-driven generator 风动发电机 revolutions per second 转/秒 number of poles 极数 speed-torque curve 转速力矩特性曲线 plugging 反向制动 plug插头,塞子,栓 synchronous speed 同步转速 percentage 百分数 locked-rotor torque 锁定转子转矩 full-load torque 满载转矩 prime mover 原动机 inrush current 涌流 magnetizing reactance 磁化电抗 line-to-neutral 线与中性点间的 stator winding 定子绕组 leakage reactance 漏磁电抗 no-load 空载 ,,, full load 满载 Polyphase 多相(的) iron-loss 铁损 complex impedance 复数阻抗 rotor resistance 转子电阻 leakage flux 漏磁通 locked-rotor 锁定转子

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电机学常用专业英文

induction machine 感应式电机horseshoe magnet 马蹄形磁铁magnetic field 磁场 eddy current 涡流 right-hand rule 右手定则 left-hand rule 左手定则 slip 转差率 induction motor 感应电动机 rotating magnetic field 旋转磁场winding 绕组 stator 定子 rotor 转子 induced current 感生电流 time-phase 时间相位 exciting voltage 励磁电压 solt 槽 lamination 叠片 laminated core 叠片铁芯 short-circuiting ring 短路环squirrel cage 鼠笼 rotor core 转子铁芯 cast-aluminum rotor 铸铝转子 bronze 青铜 horsepower 马力 random-wound 散绕 insulation 绝缘 ac motor 交流环电动机 end ring 端环 alloy 合金 coil winding 线圈绕组 form-wound 模绕 performance characteristic 工作特性frequency 频率 revolutions per minute 转/分motoring 电动机驱动 generating 发电 per-unit value 标么值 breakdown torque 极限转矩breakaway force 起步阻力overhauling 检修 wind-driven generator 风动发电机revolutions per second 转/秒number of poles 极数 speed-torque curve 转速力矩特性曲线plugging 反向制动 synchronous speed 同步转速percentage 百分数 locked-rotor torque 锁定转子转矩full-load torque 满载转矩 prime mover 原动机 inrush current 涌流 magnetizing reactance 磁化电抗line-to-neutral 线与中性点间的stator winding 定子绕组 leakage reactance 漏磁电抗 no-load 空载 full load 满载 Polyphase 多相(的) iron-loss 铁损 complex impedance 复数阻抗 rotor resistance 转子电阻leakage flux 漏磁通 locked-rotor 锁定转子 chopper circuit 斩波电路separately excited 他励的compounded 复励 dc motor 直流电动机 de machine 直流电机 speed regulation 速度调节 shunt 并励 series 串励 armature circuit 电枢电路 optical fiber 光纤 interoffice 局间的 waveguide 波导波导管 bandwidth 带宽 light emitting diode 发光二极管silica 硅石二氧化硅regeneration 再生, 后反馈放大coaxial 共轴的,同轴的 high-performance 高性能的 carrier 载波 mature 成熟的 Single Side Band(SSB) 单边带coupling capacitor 结合电容propagate 传导传播 modulator 调制器 demodulator 解调器

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