会计报表中英对照

会计报表中英对照（4篇）

1.会计报表中英对照 篇一

填表须知

一、本表根据《中华人民共和国个人所得税法》及其实施条例和《个人所得税自行纳税申报办法(试行)》制定，适用于年所得12万元以上纳税人的自行申报。

二、负有纳税义务的个人，可以由本人或者委托他人于纳税终了后3个月以内向主管税务机关报送本表。不能按照规定期限报送本表时，应当在规定的报送期限内提出申请，经当地税务机关批准，可以适当延期。

三、填写本表应当使用中文，也可以同时用中、外两种文字填写。

四、本表各栏的填写说明如下：

（一）所得年份和填表日期：

申报所得年份：填写纳税人实际取得所得的； 填表日期，填写纳税人办理纳税申报的实际日期。

（二）身份证照类型：

填写纳税人的有效身份证照（居民身份证、军人身份证件、护照、回乡证等）名称。

（三）身份证照号码：

填写中国居民纳税人的有效身份证照上的号码。

（四）任职、受雇单位：

填写纳税人的任职、受雇单位名称。纳税人有多个任职、受雇单位时，填写受理申报的税务机关主管的任职、受雇单位。

（五）任职、受雇单位税务代码：

填写受理申报的任职、受雇单位在税务机关办理税务登记或者扣缴登记的编码。

（六）任职、受雇单位所属行业：

填写受理申报的任职、受雇单位所属的行业。其中，行业应按国民经济行业分类标准填写，一般填至大类。

（七）职务：填写纳税人在受理申报的任职、受雇单位所担任的职务。

（八）职业：填写纳税人的主要职业。

（九）在华天数：

由中国境内无住所的纳税人填写在税款所属期内在华实际停留的总天数。

（十）中国境内有效联系地址：

填写纳税人的住址或者有效联系地址。其中，中国有住所的纳税人应填写其经常居住地址。中国境内无住所居民住在公寓、宾馆、饭店的，应当填写公寓、宾馆、饭店名称和房间号码。

经常居住地，是指纳税人离开户籍所在地最后连续居住一年以上的地方。

（十一）经营单位纳税人识别码、纳税人名称：纳税人取得的年所得中含个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得时填写本栏。

纳税人识别码：填写税务登记证号码。

纳税人名称：填写个体工商户、个人独资企业、合伙企业名称，或者承包承租经营的企事业单位名称。

（十二）年所得额：

填写在纳税内取得相应所得项目的收入总额。年所得额按《个人所得税自行纳税申报办法》的规定计算。各项所得的计算，以人民币为单位。所得以非人民币计算的，按照税法实施条例第四十三条的规定折合成人民币。

（十三）应纳税所得额：

填写按照个人所得税有关规定计算的应当缴纳个人所得税的所得额。

（十四）已缴（扣）税额：

填写取得该项目所得在中国境内已经缴纳或者扣缴义务人已经扣缴的税款。

（十五）抵扣税额：

填写个人所得税法允许抵扣的在中国境外已经缴纳的个人所得税税额。（十六）减免税额：

填写个人所得税法允许减征或免征的个人所得税税额。

（十七）本表为A4横式，一式两联，第一联报税务机关，第二联纳税人留存。

Instructions

一、This return is designed in accordance with THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA, THE IMPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA and THE RULES CONCERNING INDIVIDUAL INCOME TAX SELF DECLARATION(provisional), and is applicable for individuals with an annual income of reach 120,000 Yuan.二、Taxable individuals are obliged to fill out and submit the return to the local tax authority within 3 months after the end of the tax year, either by themselves or other entrusted prepares.In case of inability to file the return within the prescribed time limit, an application should be submitted to the local tax authority within prescribed time limit and upon the tax authority’s approval, the filing deadline may be extended.三、The return should be filled out in Chinese or in both Chinese and a foreign language.四、Instructions for filling out various items:

（一）Year of income incurred and Date or filling: Year of income incurred: The year in which the taxpayer receives the income.Date or filling: the actual date when the return is filed.（二）ID Type: The name of the valid identification certificate of the taxpayer(ID Card, passport, solider certificate, military officer certificate, returning permit, etc.)

（三）ID number:

The number of the valid identification certificate of the taxpayer.（四）Employer:

The taxpayer’s employer.The name of the employer for the reporting shall be filled if there are more than one employer.（五）Employer’s Tax ID Code:

The ID code of the taxpayer’s employer registered at tax authority either as a taxpayer or as a withholder.（六）Industry of Employer: The industry a taxpayer’s employer belongs to.It should fall into the general categories of the Categorization of National Economy Industries.（七）Title: The taxpayer’s official rank at his/her employer.（八）Profession: The main profession of the taxpayer.（九）Days of stay in China: The actual days stayed in China by a taxpayer without a permanent residence during the tax due period.（十）Address in China: The address or the effective contacting address of the taxpayer.For a person without a residence who lives in a hotel, it means the room number and hotel name.（十一）Taxpayer’s Tax ID cole and Taxpayer’s Name:

Tax ID Code of the business: The number on the tax registration certificate.Name of the business: The name of the taxable self-employed industrial and commercial households, individually-invested enterprises, partnerships, individually-invested or partner-invested private non-enterprises, or enterprises or social service providers partly or wholly funded by state assets under contracted or leased operation.（十二）Annual Income: The total amount of the corresponding items of income in the tax year.The annual receipts income is calculated in accordance with THE INPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX LAW OR THE PEOPLE’S REPUBLIC OF CHINA and THE LAW OF PEOPLE’S REPUBLIC OF CHINA CONCERNING ADMINISTRATION OF COLLECTION.The calculation shall be in RMB Yuan.Those in foreign currencies shall be converted to the RMB Yuan on the basis of the foreign exchange rate quoted by the competent state foreign exchange authority.（十三）Taxable income: The part of an income which is subject to the individual income tax.（十四）Tax pre-paid and withheld: The amount of the tax paid or withheld for the current items of income within China.（十五）Tax credit: The amount of individual income tax paid outside China that it to be credited against in accordance with the Individual Income Tax Law.（十六）Tax exempted or deducted: The amount of individual income tax which is to be exempted or deducted in accordance with the Individual Income Tax Law.（十七）There shall be two original copies of this table in A4 format.One is for the taxpayer and the other is for the tax office for record.

2.会计科目中英文对照表 篇二

一、资产类1001 库存现金 cash on hand1002 银行存款 bank deposit1015 其他货币资金 other monetary capital1101 交易性金融资产 transaction monetary assets1121 应收票据 notes receivable1122 应收账款 Account receivable1123 预付账款 account prepaid1131 应收股利 dividend receivable1132 应收利息 accrued interest receivable1231 其他应收款 accounts receivable-others1241 坏账准备 had debts reserve1401 材料采购 procurement of materials1402 在途物资 materials in transit1403 原材料 raw materials

1406 库存商品 commodity stocks

1407 发出商品 goods in transit

1412 包装物及低值易耗品 wrappage and low value and easily wornout articles

1461 存货跌价准备 reserve against stock price declining43 1501 待摊费用 fees to be apportioned

1521 持有至到期投资 hold investment due

1522 持有至到期投资减值准备 hold investment due reduction reserve47 1523 可供出售金融资产 financial assets available for sale48 1524 长期股权投资 long-term stock ownership investment

1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve

1526 投资性房地产 investment real eastate

1531 长期应收款 long-term account receivable

1541 未实现融资收益 unrealized financing income

1601 固定资产 permanent assets

1602 累计折旧 accumulated depreciation

1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程 construction in process

1605 工程物资 engineer material

1606 固定资产清理 disposal of fixed assets

1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing

1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing

1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture

1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture

1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture

1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation

1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation

1701 无形资产 intangible assets

1702 累计摊销 accumulated amortization

1703 无形资产减值准备 intangible assets reduction reserve70 1711 商誉 business reputation

1801 长期待摊费用 long-term deferred expenses

1811 递延所得税资产 deferred income tax assets

1901 待处理财产损溢 waiting assets profit and loss

二、负债类 debt group

2001 短期借款 short-term loan

2101 交易性金融负债 transaction financial liabilities

2201 应付票据 notes payable

2202 应付账款 account payable

2205 预收账款 item received in advance

2211 应付职工薪酬 employee pay payable

2221 应交税费 tax payable

2231 应付股利 dividend payable

2232 应付利息 interest payable

2241 其他应付款 other account payable

2401 预提费用 withholding expenses

2411 预计负债 estimated liabilities

2501 递延收益 deferred income

2601 长期借款 money borrowed for long term

2602 长期债券 long-term bond

2801 长期应付款 long-term account payable

2802 未确认融资费用 unacknowledged financial charges

2811 专项应付款 special accounts payable

2901 递延所得税负债 deferred income tax liabilities

三、共同类

3101 衍生工具 derivative tool

3201 套期工具 arbitrage tool

3202 被套期项目 arbitrage project

四、所有者权益类

4001 实收资本 paid-up capital

4002 资本公积 contributed surplus

4101 盈余公积 earned surplus

4103 本年利润 profit for the current year

4104 利润分配 allocation of profits

4201 库存股 treasury stock

五、成本类

5001 生产成本 production cost

5101 制造费用 cost of production

5201 劳务成本 service cost

5301 研发支出 research and development expenditures

5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor

5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor

5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor

六、损益类

6001 主营业务收入main business income

6011 利息收入 金融共用 interest income financial sharing135 6051 其他业务收入 other business income

6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益 sound value flexible loss and profit138 6111 投资收益 income on investment

6301 营业外收入 nonrevenue receipt

6401 主营业务成本 main business cost

6402 其他业务支出 other business expense

6405 营业税金及附加 business tariff and annex

6411 利息支出 金融共用 interest expense financial sharing155 6601 销售费用 marketing cost

156 6602 管理费用 managing cost

157 6603 财务费用 financial cost

158 6604 勘探费用 exploration expense

159 6701 资产减值损失 loss from asset duation

160 6711 营业外支出 nonoperating expense

161 6801 所得税 income tax

3.会计报表中英对照 篇三

中英文会计科目对照表如下:

会计科目中英对照表会 计 科 目 accounting subject

顺序号serial number

编号code number

会计科目名称accounting subject

会计科目适用范围accounting subject range of application

一、资产类 1 1001

库存现金 cash on hand 1002 银行存款 bank deposit 5 1015 其他货币资金 other monetary capital 9 1101 交易性金融资产 transaction monetary assets 11 1121 应收票据 notes receivable 12 1122 应收账款 Account receivable 13 1123 预付账款 account prepaid 14 1131 应收股利 dividend receivable 15 1132 应收利息 accrued interest receivable 21 1231 其他应收款 accounts receivable-others 22 1241 坏账准备 had debts reserve 28 1401 材料采购 procurement of materials 29 1402 在途物资 materials in transit 30 1403 原材料 raw materials 32 1406 库存商品 commodity stocks 33 1407 发出商品 goods in transit 36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存货跌价准备 reserve against stock price declining 43 1501 待摊费用 fees to be apportioned 45 1521 持有至到期投资 hold investment due 46 1522 持有至到期投资减值准备 hold investment due reduction reserve 47 1523 可供出售金融资产 financial assets available for sale 48 1524 长期股权投资 long-term stock ownership investment 49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 50 1526 投资性房地产 investment real eastate 51 1531 长期应收款 long-term account receivable 52 1541 未实现融资收益 unrealized financing income 54 1601 固定资产 permanent assets 55 1602 累计折旧 accumulated depreciation 56 1603 固定资产减值准备permanent assets reduction reserve 57 1604 在建工程 construction in process 58 1605 工程物资 engineer material 59 1606 固定资产清理 disposal of fixed assets 60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 67 1701 无形资产 intangible assets 68 1702 累计摊销 accumulated amortization 69 1703 无形资产减值准备 intangible assets reduction reserve 70 1711 商誉 business reputation 71 1801 长期待摊费用 long-term deferred expenses 72 1811 递延所得税资产 deferred income tax assets 73 1901 待处理财产损溢 waiting assets profit and loss

二、负债类 debt group

2001 短期借款 short-term loan 81 2101 交易性金融负债 transaction financial liabilities 83 2201 应付票据 notes payable 84 2202 应付账款 account payable 85 2205 预收账款 item received in advance 86 2211 应付职工薪酬 employee pay payable 87 2221 应交税费 tax payable 88 2231 应付股利 dividend payable 89 2232 应付利息 interest payable 90 2241 其他应付款 other account payable 97 2401 预提费用 withholding expenses 98 2411 预计负债 estimated liabilities 99 2501 递延收益 deferred income 100 2601 长期借款 money borrowed for long term 101 2602 长期债券 long-term bond 106 2801 长期应付款 long-term account payable 107 2802 未确认融资费用 unacknowledged financial charges 108 2811 专项应付款 special accounts payable 109 2901 递延所得税负债 deferred income tax liabilities

三、共同类

3101 衍生工具 derivative tool 113 3201 套期工具 arbitrage tool 114 3202 被套期项目 arbitrage project

四、所有者权益类

4001 实收资本 paid-up capital 116 4002 资本公积 contributed surplus 117 4101 盈余公积 earned surplus 119 4103 本年利润 profit for the current year 120 4104 利润分配 allocation of profits 121 4201 库存股 treasury stock

五、成本类

5001 生产成本 production cost 123 5101 制造费用 cost of production 124 5201 劳务成本 service cost 125 5301 研发支出 research and development expenditures 126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor

六、损益类

4.中英文对照 篇四

随着人们对低油耗、低废气排放、发动机低噪声的需求越来越大，对发动机和燃油喷射系统的要求也越来也高。对柴油发动机燃油喷射系统提出的要求也在不断增加。更高的压力、更快的开关时间，以及根据发动机工况修订的可变的流量速率曲线，已经使得柴油发动机具有良好的经济性、低污染、高动力性，因此柴油发动机甚至进入了豪华高性能轿车领域。达到这些需求的前提是拥有一个可以精确雾化燃油并具有高喷油压力的燃油喷射系统。同时，喷油量必须精确计算，燃油流量速率曲线必须有精确的计算模型，预喷射和二次喷射必须能够完成。一个可以达到以上需求的系统即共轨燃油喷射系统。

共轨系统包括以下几个主要的部分： ①低压部分，包含燃油共轨系统组件。

②高压系统，包含高压泵、油轨、喷油器和高压油管等组件。

电控柴油机系统EDC主要由系统模块，如传感器、电子控制单元和执行机构组成。共轨系统的主要部分即喷油器。它们拥有一个可以快速开关喷嘴的执行阀(电磁阀或压电触发器)，这就允许对每个气缸的喷射进行控制。

所有的喷油器都由一个共同的油轨提供燃油，这就是“共轨”的由来。在共轨燃油喷射系统中，燃油喷射和压力的产生是分开的。喷油压力的产生与发动机转速和喷油量无关。EDC控制每个组件。

(1)压力产生。

燃油喷射和压力的产生是通过蓄能器分离开来。将具有压力的燃油提供给为喷射做好准备的共轨系统的蓄能器。

由发动机驱动的连续运转的高压泵提供所需喷油的压力。无论发动机的转速高低，还是燃油喷射量的多少，油轨中的压力均维持在一定值。由于几乎一致的喷油方式，高压泵的设计可以小的多，而且它的驱动转矩可以比传统燃油喷射系统低，这源于高压泵的负载很小。

高压泵是径向活塞泵，在商用车上有时会使用内嵌式喷油泵。(2)压力控制

所应用的压力控制方法主要取决于系统。

一种控制油轨压力的方式是通过一个压力控制阀对高压侧进行控制。不需喷射的燃油通过压力控制阀流回到低压回路。这种控制回路允许油轨压力对不同工况(如负载变化时)迅速做出反应。

在第一批共轨系统中采用了对高压侧的控制。压力控制阀安装在燃油轨道上更可取，但是在一些应用中，它被直接安装在高压泵中。

另一种控制轨道压力的方式是进口端控制燃油供给。安装在高压泵的法兰上的计量单元保证了泵提供给油轨精确的燃油量，以维持系统所需要的喷油压力。

发生故障时，压力安全阀防止油轨压力超过最大值。

在进口端对燃油供给的控制减少了高压燃油的用量，降低了泵的输入功率。这对燃油消耗起到积极的作用。同时，流回油箱的燃油温度与传统高压侧控制的方法相比得到了降低。

双执行器系统也是一种控制轨道压力的方式，它通过计算单元对压力进行控制，并且通过压力控制阀对高压端进行控制，因此同时具备高压侧控制与进口端燃料供给控制的优势。

(3)燃油喷射

喷油器直接将燃料喷到发动机的燃烧室。它们由与燃油轨道直接相连的短高压油轨提供燃油。发动机的控制单元通过与喷油器结合在一起的控制阀的开闭控制喷油嘴的开关。

喷油器的开启时间和系统油压决定了燃油供给量。在恒压状态下，燃油供给量与电磁阀的开启时间成正比，因此与发动机或油泵的转速(以时间为计量的燃油喷射)无关。

(4)液压辅助动力

与传统燃油喷射系统相比，将压力的产生与燃油的喷射分离开来，有利于燃烧室的充分燃烧。燃油喷射压力在系统中基本可以自主选择。目前最高燃油压力为1600巴，将来会达到1800巴。

共轨系统通过引入预喷射或多次喷射可以进一步减少废气排放，也能明显降低燃烧噪声。通过多次触发高速转换阀的开闭可以在每个喷射周期内实现多达5次的喷射。喷油针阀的开闭动作是液压辅助元件助力的，以保证喷射结束的快速性。

(5)控制和调节

发动机的控制单元通过传感器检测加速踏板的位置以及发动机和车辆的当前工况。采集到的数据包括：

① 曲轴转速和转角； ② 燃油轨道的压力； ③ 进气压力；

④ 进气温度、冷却液温度和燃油温度； ⑤ 进气量； ⑥ 车速等。

电控单元处理输入信号。与燃烧同步，电控单元计算施加给压力控制阀或计算模块、喷油器和其他执行机构(如EGR阀，废气涡轮增压器)的触发信号。

喷油器的开关时间应很短，采用优化的高压开关阀和专业的控制系统即可实现。

根据曲轴和凸轮轴传感器的数据，对照发动机状态(时间控制)，角度/时间系统调节喷油正时。电控柴油机系统(EDC)可以实现对燃油喷射量的精确计算。此外，EDC还拥有额外的功能以进一步提高发动机的响应特性和便利性。

其基本功能包括对柴油燃油喷射正时的精确控制，和在给定压力下对油量的控制。这样，它们就保证了柴油发动机具有能耗低、运行平稳的特点。

其他开环和闭环控制功能用于减少废气排放和燃油消耗，或提供附加的可靠性和便利性，具体例子有：

① 废气在循环控制； ② 增压控制； ③ 巡航控制；

④ 电子防盗控制系统等。(6)控制单元结构。

由于发动机控制单元通常最多有8个喷油器输出口，所以超过八缸的发动机需要两个控制单元。它们通过内置高速CAN网络的“主/从”接口进行连接，因此也拥有较高的微控制器处理能力。一些功能被 分配给某个特定的控制单元(如燃料平衡控制)，其功能根据需求情况(如检测传感器信号)可以动态地分配给一个或多个控制单元。

The Common Rail Calls for lower fuel consumption, reduced exhaust-gas emission, and quiet engines are making greater demands on the engine and fuel-injection system.The demands placed on diesel-engine fuel-injection systems are continuously increasing.Higher pressures, faster switching times, and a variable rate-of-discharge curve modified to the engine operating state have made the diesel engine economical, clean, and powerful.As a result, diesel engines have even entered the realm of luxury-performance sedans.These demands can only be met by a fuel-injection pressure.At the same time the injected fuel quantity must be very precisely metered, and the rate-of-discharge curve must have an exact shape, and pre-injection and secondary injection must be performable.A system that meets these demands is the common-rail fuel-injection system.The main advantage of the common-rail system is its ability to vary injection pressure and timing over a broad scale.This was achieved by separating pressure generation(in the high-pressure pump)from the fuel-injection system(injection).The rail here acts as a pressure accumulator.Principle of the Common Rail The common-rail system consists of the following main component groups: ① The low-pressure stage, comprising the fuel-supply system components;② The high-pressure system, comprising components such as the high-pressure pump, fuel-rail, injector, and high-pressure fuel lines.The electronic diesel control(EDC), consisting of system modules, such as sensors, the electronic control unit, and actuators.The key components of the common-rail system are the injectors.They are fitted with a rapid-action valve(solenoid valve or piezo-triggered actuator)which opens and closes the nozzle.This permits control of the injection process for each cylinder.All the injectors are fed by a common fuel rail, this being the origin of the term “common rail”.In the common-rail fuel-injection system, the function of pressure generation and fuel injection are separate.The injection pressure is generated independent of the engine speed and the injected fuel quantity.The electronic diesel control(EDC)controls each of the components.(1)Pressure Generation.Pressure generation and fuel injection are separated by means of an accumulator volume.Fuel under pressure is supplied to the accumulator volume of the common

rail ready for injection.A continuously operating high-pressure pump driven by the engine produces the desired injection pressure.Pressure in the fuel rail is maintained irrespective of engine speed or injected fuel quantity.Owing to the almost uniform injection pattern, the high-pressure pump design can be much smaller and its drive-system torque can be lower than conventional fuel-injection systems.This results in a much lower load on the pump drive.The high-pressure pump is a radial-piston pump.On commercial vehicles, an in-line fuel-injection pump is sometimes fitted.(2)Pressure Control The pressure control method applied is largely dependent on the system.One way of controlling rail pressure is to control the high-pressure side by a pressure-control valve.Fuel not required for injection flows back to the low-pressure circuit via the pressure-control valve.This type of control loop allows rail pressure to react rapidly to changes in operating point(e.g.in the event of load changes).Control on the high-pressure side was adopted on the first common-rail systems.The pressure-control valve is mounted preferably on the fuel rail.In some applications, however, it is mounted directly on the high-pressure pump.Another way of controlling rail pressure is to control fuel delivery on the suction side.The metering unit flanged on the high-pressure pump makes sure that the pump delivers exactly the right quantity of fuel rail in order to maintain the injection pressure required by the system.In a fault situation, the pressure-relief valve prevents rail pressure from exceeding a maximum.Fuel-delivery control on the suction side reduces the quantity of fuel under high pressure and lowers the power input of the pump.This has a positive impact on fuel consumption.At the same time, the temperature of the fuel flowing back to the fuel tank is reduced in contrast to the control method on the high-pressure side.The two-actuator system is also a way of controlling rail pressure, which combines pressure control on the suction side via the metering unit and control on the high-pressure side via the pressure-control valve, thus marrying the advantages of high-pressure-side control and suction-side fuel-delivery control.(3)Fuel Injection.The injectors spray fuel directly into the engine’s combustion chambers.They are supplied by short high-pressure fuel lines connected to the fuel rail.The engine control unit controls the switching valve integrated in the injector to open and close

the injector nozzle.The injector opening times and system pressure determine the quantity of fuel delivered.At a constant pressure, the fuel quantity delivered is proportional to the switching time of the solenoid valve.This is, therefore, independent of engine or pump speed(time-based fuel injection).(4)Potential Hydraulic Power.Separating the functions of pressure generation and fuel injection opens up future degrees of freedom in the combustion process compared with conventional fuel-injection systems;the injection pressure at pressure at present is 160 MPa;in future this will rise to 180 MPa.The common-rail system allows a future reduction in exhaust-gas emissions by introducing pre-injection events or multiple injection events and also attenuating combustion noise significantly.Multiple injection events of up to five per injection cycle can be generated by triggering the highly rapid-action switching valve several times.The nozzle-needle closing action is hydraulically assisted to ensure that the end of injection is rapid.(5)Control and Regulation.The engine control unit detects the accelerator-pedal position and the current operating states of the engine and vehicle by means of sensors.The data collected includes:

① Crankshaft speed and angle;② Fuel-rail pressure;③ Charge-air pressure:

④ Intake air, coolant temperature, and fuel temperature: ⑤ Air-mass intake: ⑥ Road speed, etc.The electronic control unit evaluates the input signals.In sync with combustion, it calculates the triggering signals for the pressure-control valve or the metering unit, the injectors, and the other actuators(e.g.the EGR valve, exhaust-gas turbocharger actuators, etc.).The injector switching times, which need to be short, are achievable using the optimized high-pressure switching valves and a special control system.The angle/time system compares injection timing, based on data from the crankshaft and camshaft sensors, with the engine state(time control).The electronic diesel control(EDC)permits a precise metering of the injected fuel quantity.In

addition, EDC offers the potential for additional functions that can improve engine response and convenience.The basic functions involve the precise control of diesel-fuel injection timing and fuel quantity at the reference pressure.In this way, they ensure that the diesel engine has low consumption and smooth running characteristics.Additional open-and close-loop control functions perform the tasks of reducing exhaust-gas emissions and fuel consumption, or providing added safely and convenience.Some examples are:

① Control of exhaust-gas recirculation;② Boost-pressure control;③ Cruise control;