財務會計英文詞匯

AccessionTax財產(chǎn)增值稅、財產(chǎn)增益稅AdditionalTaxAdditionalTax附加稅AdmissionTax入場稅AllowableTaxCredit稅款可抵免稅;準予扣除稅額AmendedTaxReturn修正后稅款申報書AnimalSlaughterTax動物屠宰稅AnnualIncomeTaxReturn年度所得稅申報表AssessedTax.估定稅額AssessmentofTax稅捐估定AssetTax資產(chǎn)稅BackTax欠繳稅款;未繳稅額BusinessTax（工商）營業(yè)稅;工商稅CapitalTax資本稅:＜美〉按資本額稽征;＜英〉指資本利得稅和資本轉(zhuǎn)讓稅（=［縮］CTT）＜英〉資本轉(zhuǎn)讓稅CapitalTransferTax資本轉(zhuǎn)移稅;資本過戶稅CompanyIncomeTax/CompanyTax公司所得稅CorporateProfitTax/CorporationProfitTax公司利潤稅;公司利得稅CorporateProfitsAfterTaxes＜美＞公司稅后利潤（額）;公司稅后收益（額）1

CorporateProfitsBeforeTaxes＜美＞公司稅前利潤（額）；公司稅前收益（額）CorporationTaxAct＜美＞公司稅法CorporationTaxRate公司稅稅率DeferredIncomeTax遞延所得稅DeferredIncomeTaxLiability遞延所得稅負債DeferredTax遞延稅額;遞延稅額DevelopmentTax開發(fā)稅;發(fā)展稅DirectTax直接稅DividendTax股利稅;股息稅EarningsAfterTax（=［縮］EAT）（納）稅后盈利;（納）稅后收益（額）EarningsBeforeInterestandTax（=［縮］EBIT）繳付息稅前收益額;息稅前利潤EffectiveTaxRate實際稅率EmploymentTax就業(yè)稅;職業(yè)稅;雇用稅EntertainmentTax娛樂稅;筵席捐EstateTax遺產(chǎn)稅EstimatedIncomeTaxPayable估計應付所得稅;預估應付所得稅EstimatedTax估計稅金ExchangeTax外匯稅

ExciseTax①［國內(nèi)］稅；［國內(nèi)］貨物稅②營業(yè)稅;執(zhí)照稅ExportTax出口稅ExportTaxRelief出口稅額減免FactoryPayrollTaxes工廠工薪稅FactoryTax［產(chǎn)品］出廠稅FineforTaxOverdue稅款滯納金FineonTaxMakeup補稅罰款FranchiseTax特許經(jīng)營稅;專營稅FreeofIncomeTax(=［縮］f.i.t.)＜美＞免付所得稅ImportTax進口稅IncomeBeforeInterestandTax利息前和稅前收益IncomeAfterTaxes稅后收益;稅后利潤IncomeTax(［縮］=IT)所得稅IncomeTaxBenefit所得稅可退稅款IncomeTaxCredit所得稅稅額抵免IncomeTaxDeductions所得稅扣款;所得稅減除額IncomeTaxExemption所得稅免除額IncomeTaxExpense所得稅費用IncomeTaxLawIncomeTaxLaw所得稅法IncomeTaxLiability所得稅負債IncomeTaxonEnterprises企業(yè)所得稅IncomeTaxPayable應付所得稅IncomeTaxPrepaid預交所得稅IncomeTaxRate所得稅率IncomeTaxReturn所得稅申報表IncomeTaxSurcharge所得附加稅IncomeTaxWithholding所得稅代扣IncrementTax;TaxonValueAdded增值稅IndividualIncomeTaxReturn個人所得稅申報表IndividualTax個人稅InheritanceTax＜美＞繼承稅;遺產(chǎn)稅;遺產(chǎn)繼承稅InvestmentTaxCredit(=［縮］ITC/I.T.C.)＜美＞投資稅款減除額;投資稅款寬減額;投資減稅額LiabilityforPayrollTaxes應付工薪稅LocalTax/Rates地方稅

LuxuryTax奢侈（品）稅MarginalTaxRate邊際稅率NoticeofTaxPayment繳稅通知;納稅通知書NuisanceTax＜美＞繁雜捐稅;小額消費品稅PayrollTax工薪稅;工資稅;＜美＞工薪稅PayrollTaxExpense工薪稅支出;工資稅支出PayrollTaxReturn工薪所得稅申報書;工資所得稅申報書PersonalIncomeTax個人所得稅PersonalIncomeTaxExemption個人所得稅免除PersonalTax對人稅;個人稅;直接稅PrepaidTax預付稅捐PretaxEarnings稅前收益;稅前盈余;稅前盈利PretaxIncome稅前收入;稅前收益;稅前所得PretaxProfit稅前利潤ProductTax產(chǎn)品稅ProductionTax產(chǎn)品稅;生產(chǎn)稅ProfitTax利得稅;利潤稅ProgressiveIncomeTax累進所得稅;累退所得稅

ProgressiveIncomeTaxrate累進所得稅率ProgressiveTax累進稅ProgressiveTaxRate累進稅率PropertyTax財產(chǎn)稅PropertyTaxPayable應付財產(chǎn)稅PropertyTransferTax財產(chǎn)轉(zhuǎn)讓稅RateofTaxation;TaxRate稅率ReserveforTaxes稅捐準備（金）納稅準備（金）RetailTaxes零售稅SalesTax銷售稅;營業(yè)稅TaxAccountant稅務會計師TaxAccounting稅務會計TaxAccrualWorkpaper應計稅金計算表TaxAccruals應計稅金;應計稅款TaxAccrued/AccruedTaxes應計稅收TaxAdministration稅務管理TaxAudit稅務審計;稅務稽核TaxAuthority稅務當局TaxBenefit＜美＞納稅利益TaxBenefitDeferredTaxBenefitDeferred遞延稅款抵免TaxBracket稅（收等）級;稅別;稅階;稅檔TaxCollector收稅員TaxCredits＜美＞稅款扣除數(shù);稅款減除數(shù)TaxDeductibleExpense稅收可減費用TaxDeductions＜美＞課稅所得額扣除數(shù)TaxDue（到期）應付稅款TaxEvasion逃稅;漏稅;偷稅TaxExemption/ExemptionofTax/TaxFree免稅（額）TaxLaw稅法TaxLiability納稅義務TaxLoss納稅損失;稅損TaxonCapitalProfit資本利得稅;資本利潤稅TaxonDividends股息稅;紅利稅TaxPayment支付稅款;納稅TaxPenalty稅務罰款TaxRateReduction降低稅率TaxRebate（出口）退稅TaxRefundTaxRefund退還稅款TaxReturn稅款申報書;納稅申報表TaxSavings稅金節(jié)約額TaxWithheld扣繳稅款;已預扣稅款TaxYear課稅年度;納稅年度Taxable可征稅的;應納稅的TaxableEarnings應稅收入TaxableIncome（=［縮］TI）可征稅收入（額）；應（課）稅所得（額）；應（課）稅收益（額）TaxableProfit應（課）稅利潤TaxationGuideline稅務方針;稅務指南TaxesPayable應繳稅金，應付稅款Tax-exemptIncome免稅收入;免稅收益;免稅所得Tax-freeProfit免稅利潤Taxpayer納稅人TransactionTax交易稅;流通稅TransferTax①轉(zhuǎn)讓稅;過戶稅②交易稅

UndistributedTaxableIncome未分配課稅所得;未分配應稅收益UntaxedIncome未納稅所得;未上稅收益UseTax使用稅ValueAddedTax（=［縮］VAT）增值稅WageBracketWithholdingTable工新階層扣稅表WithholdingIncomeTax＜美＞預扣所得稅;代扣所得稅WithholdingofTaxatSource從源扣繳稅款WithholdingStatement扣款清單;扣繳憑單WithholdingTax預扣稅款WithholdingTaxForm（代扣所得稅表）EnglishLanguageWordorTermChineseLanguageWordorTermINDIVIDUALINCOMETAXWITHHOLDINGRETURN扣繳個人所得稅報告表Withholdingagent'sfilenumber扣繳義務人編碼Dateoffiling填表日期Day日Month月Year年MonetaryUnit金額單位RMBYuan人民幣元ThisreturnisdesignedinaccordancewiththeprovisionsofArticle9ofINDIVIDUALINCOMETAXLAWOFTHEPEOPLE'SREPUBLICOFCHINA.ThewithholdingagentsshouldturnthetaxwithheldovertotheStateTreasuryandfilethereturnwiththelocaltaxauthoritieswithinsevendaysaftertheendofthetaxablemonth.根據(jù)《中華人民共和國個人所得稅法》第九條的規(guī)定，制定本表，扣繳義務人應將本月扣繳的稅款在次月七日內(nèi)繳入國庫，并向當?shù)囟悇諜C關報送本表。Withholdingagent'sname扣繳義務人名稱Address地址TelephoneNumber電話Taxpayer'sname納稅義務人姓名Taxpayer'sfilenumber納稅人編碼Unit'snameandAddress工作單位及地址Categoriesofincome所得項目Incomeperiod所得時間Revenue收入額Renminbi(RMB)人民幣Foreigncurrency夕卜幣Nameofcurrency貨幣名稱

Amount金額Exchangerate外匯牌價Renminbi(RMB)convertedinto折合人民幣Total人民幣合計Deductions減費用額TaxableIncome應納稅所得額Taxrate稅率Quickcalculationdeduction速算扣除數(shù)Amountoftaxwithheld扣繳所得稅額Taxcertificatenumber完稅證字號Dateoftaxpayment納稅日期Incasethetaxcertificateisfilledoutbywithholdingagent,thisreturnshouldbesubmittedtogetherwith如果由扣繳義務人填寫完稅證，應在送此表時附完稅證副聯(lián)-----份Withholdingtotalamountyuan合計扣繳金額----元DeclarationbyWithholdingagent扣繳義務人聲明IdeclarethatthereturnisfilledoutinaccordancewiththeINDIVIDUALINCOMETAXLAWOFTHEPEOPLE'SREPUBLICOFCHINA,andIbelievethattheStatementscontainedinthisreturnaretrue,correctandcomplete.我聲明：此扣繳申報報表是根據(jù)《中華人民共和國個人所得稅法》的規(guī)定填報的，我確信它是真實的，可靠的，完整的。

Signature簽字GeneralAccountant(signature)會計主管人簽字Responsibleofficer(signature)負責人簽字Withholdingagent(seal)扣繳單位(或個人)蓋章Forofficialuse由以下稅務機關填寫ValueAddedTaxPayableStatement(應交增值稅明細表)EnglishLanguageWordorTermChineseLanguageWordorTermNameofenterprise編制單位Items項目LineNo.行次CurrentMonth本月數(shù)CurrentYearCumulativeAmount年末累計數(shù)Amountnotyetdeductedatbeginningofyear(representedbya"-"sign)年初未抵扣數(shù)(用"-"反映)VATonsales銷項稅額

VATRefundforexportedgoods出口退稅進項稅額轉(zhuǎn)出數(shù)AmounttransferredoutfromVATonpurchase進項稅額轉(zhuǎn)出數(shù)TransferoutoverpaidVAT轉(zhuǎn)出多交增值稅VATonpurchase進項稅額VATPaid已交稅金Taxreducedandexempted減免稅款VATpayableondomesticsalesoffsetagainstVATonpurchaseforexportsales出口抵減內(nèi)銷產(chǎn)品應納稅額TransferoutunpaidVAT轉(zhuǎn)出未交增值稅Amountnotdeductedatendofperiod(representedbya"-"sign)期末未抵扣數(shù)(用"-"號反映)VATunpaid未交增值稅Amountunpaidatbeginningofyear(amountoverpaidrepresentedbya"-"sign)年初未交數(shù)(多交數(shù)以"-"號反映)Amounttransferinatcurrentperiod(amountoverpaidrepresentedbya"-"sign)本期轉(zhuǎn)入數(shù)(多交數(shù)以"-"號反映)Amountpaidatcurrentperiod本期已交數(shù)Amountunpaidatendofperiod(amountoverpaidrepresentedbya"-"sign)期末未交數(shù)（多交數(shù)以"-"號反映）Headofunit單位負責人Headofunit單位負責人Financeemployeeincharge財務負責人Double-checkFinanceemployeeincharge財務負責人Double-check復核Preparedby制表EnterpriseIncomeTax-AnnualTaxReturn(企業(yè)所得稅年度申報表)EnglishLanguageWordorTermChineseLanguageWordorTermIncomeTaxonEnterprisesAnnualTaxReturn企業(yè)所得稅年度納稅申報表Taxationperiod稅款所屬時間MonetaryUnit金額單位Taxpayer'sregistrationnumber納稅人識別號Taxpayer'sName納稅人名稱Taxpayer'sAddress納稅人地址Zipcode(postcode)郵政編碼Typeofbusiness登記注冊類型Industrytype彳亍業(yè)Taxpayer'sbank納稅人開戶銀行Bankaccountnumber賬號Grossrevenue^攵入總額LineNo.行次Items項目Businessincome銷售（營業(yè)）收入Less:Salesreturn減：銷售退回Depreciationallowance折扣與折讓Netoperatingrevenue銷售（營業(yè)）收入凈額Amountofexemptincomeincluded其中：免稅的銷售（營業(yè)）收入Incomefromroyalties特許權(quán)使用費收益Investmentincome投資收益Netincomeininvestmenttransfer投資轉(zhuǎn)讓凈收益Rentalnetincome租賃凈收益Exchangenetincome匯兌凈收益Netincomefromasset/inventorysurplus資產(chǎn)盤盈凈收益Subsidyincome補貼收入Otherincome其他收入Final.totalincome收入總額合計Operatingexpenses銷售（營業(yè)）成本Salestax銷售稅金及附加Salestax銷售稅金及附加Totalperiodexpenses期間費用合計Deductionitems扣除項目IncludingsalarybonusEmployeebenefits.Employeelaboruniondues.Employeeeducationexpenses其中：工資薪金職工福利費、職工工會經(jīng)費、職工教育經(jīng)費Depreciationoffixedassets固定資產(chǎn)折舊Amortisationonintangibleassetsanddeferredassets無形資產(chǎn)、遞延資產(chǎn)攤銷Researchanddevelopmentexpenses研究開發(fā)費用Netinterestexpense利息凈支出Exchangenetloss匯兌凈損失Rentalnetexpense租金凈支出Headofficeadministrativeexpense上繳總機構(gòu)管理費Entertainmentexpenses業(yè)務招待費Taxationexpense稅金Lossonbaddebts壞賬損失Additionalbaddebtsprovisionforprioryear增提的壞賬準備金Netlossduetoinventoryshortage,spoilageandobsolescence資產(chǎn)盤虧、毀損和報廢凈損失Netlossininvestmenttransfer投資轉(zhuǎn)讓凈損失Nationalinsurancepayment社會保險繳款Workersinsuranceexpense勞動保護費Advertisingexpenditure廣告支出DonationsContributed捐贈支出Auditing,consultingandlitigationexpenses審計、咨詢、訴訟費Travellingexpenses差旅費Conferenceexpenses會議費Transportation,packing,handlingandinsuranceexhibitionexpenseonsales運輸、裝卸、包裝、保險展覽等銷售費用Bankruptcycompensationcost礦產(chǎn)資源補償費Otherdeductibleexpenseitems其他扣除費用項目Taxableincomecalculation應納稅所得額的計算Incomebeforetaxadjustment納稅調(diào)整前所得Plus:Adjustmentforadditionaltaxpayment加：納稅調(diào)整增加額Includingsalarybonustaxadjustment16頁腳內(nèi)容1Adjustmenttotaxpaymentforemployeebenefits,employeelaboruniondues,employeeeducationexpense.其中：工資薪金納稅調(diào)整額職工福利費、職工工會經(jīng)費和職工教育經(jīng)費的納稅調(diào)整額Interestexpensetaxpaymentadjustmentamount利息支出納稅調(diào)整額Entertainmentexpensestaxadjustmentamount業(yè)務招待費納稅調(diào)整額Advertisingexpendituretaxpaymentadjustmentamount廣告支出納稅調(diào)整額Taxadjustmentforcontributionexpenditure贊助支出納稅調(diào)整額DonationsContributedTaxAdjustment捐贈支出納稅調(diào)整額Taxadjustmentfordepreciationandamortisationexpenditure折舊、攤銷支出納稅調(diào)整額Lossonbaddebtstaxpaymentadjustmentamount壞賬損失納稅調(diào)整額Provisionforbaddebtstaxpaymentadjustmentamount壞賬準備納稅調(diào)整額Penaltiespaidforlatelatetaxpayment罰款、罰金或滯納金Inventoryrevaluationreserve存貨跌價準備Shortterminvestmentsdepreciationreserve短期投資跌價準備Longterminvestmentsdepreciationreserve長期投資減值準備Plusothertaxableitemsadjustment其他納稅調(diào)整增加項目Less:Deductionfortaxadjustment減：納稅調(diào)整減少額Includingresearchanddevelopmentexpenses其中：研究開發(fā)費用附加扣除額Othertaxdeductibleitems其他納稅調(diào)整減少項目Aftertaxadjustedincome納稅調(diào)整后所得Less:Prioryeardeficiency減：彌補以前年度虧損Less:tax-exemptincome減：免稅所得Includinggovernmentloaninterestincome其中：國債利息所得Taxfreeincomesubsidy免稅的補貼收入Taxfreeinvestmentincome免于補稅的投資收益Taxfreetechnologytransferincome免稅的技術(shù)轉(zhuǎn)讓收益Othertaxfreeincome其他免稅所得TaxableIncome應納稅所得額Applicabletaxrate適用稅率Incometaxpayable應繳所得稅額Less:amountoverpaidatbeginningofperiod減：期初多繳所得稅額Prepaidincometax已預繳的所得稅額Taxallowancefordomesticinvestment應補稅的境內(nèi)投資收益的抵免稅額Taxallowanceforforeigninvestment應補稅的境外投資收益的抵免稅額Approvedincometaxreduction經(jīng)批準減免的所得稅額Taxpayer'srepresentative'sseal納稅人代表簽章Taxpayer'sunit'sseal納稅人單位公章Date日期Agent'scompanyseal代理申報中介機構(gòu)簽章Responsibleperson經(jīng)辦人Registerednumberofresponsibleperson經(jīng)辦人執(zhí)業(yè)證件號碼Completedbytaxauthority以下由稅務機關填寫Datereturnreceive受理申報日期Personapproving審核人Dateofapproval審核日期TaxAuthority'sSeal受理申報稅務機關公章Excisetax,taxreturn營業(yè)稅納稅申報表Dateoffiling填表日期Taxpayer'sregistrationnumber納稅人識別號Renminbi（yuan,jiao,fen）元（列至角分）Taxpayer'sName納稅人名稱Taxationperiod稅款所屬時間TaxItems稅目Operatingitems經(jīng)營項目Turnover營業(yè)額TotalIncome全部收入Taxexemptitems不征稅項目Abatementitem減除項目Taxreduceditems減免稅項目Turnovertaxpayable應稅營業(yè)額CurrentPeriod本期Taxamountpayable應納稅額Lesstaxpaid減免稅額Ifthisreturnisfilledbytaxpayer,thefollowingshouldbecompletedbythattaxpayer.如納稅人填報，由納稅人填寫以下各欄GeneralAccountant（seal）會計主管（簽章）Taxpayer（seal）納稅人（公章）Ifthisreturnisfilledbyanauthorizedagent,followingshouldbecompletedbythatagent.如委托代理人填報，由代理人填寫以下各欄Agent'sName代理人名稱Address地址Agent'sseal代理人（公章）Completedbytaxauthority以下由稅務機關填寫Receivedbytaxauthority收到申報表日期Receivedby接收人Taxreturnforstamptax印花稅納稅申報表Taxpayer'sregistrationnumber納稅人識別號Taxpayer'sName納稅人名稱Taxationperiod稅款所屬時間Taxpaymentreceipt應稅憑證名稱Numberofunits件數(shù)Applicabletaxrate適用稅率Amounttaxpaid已納稅額Stamppurchasesinformation購花貼情況Stampsonhandatbeginningofperiod上期結(jié)存Currentperiodpurchases本期購進Currentperioduse本期貼花iRCurrentPeriodbalance本期結(jié)存Ifthisreturniffilledbyataxpayer,thefollowingshouldbecompletedbythattaxpayer.如納稅人填報，由納稅人填寫以下各欄GeneralAccountant（seal）會計主管（簽章）Taxpayer（seal）納稅人（公章）Ifthisreturnisfilledbyanauthorizedagent.thefollowingshouldbecompletedbythatagent如委托代理人填報，由代理人填寫以下各欄Agent'sName代理人名稱Agent'saddress代理人地址Agent'sseal代理人（公章）Completedbytaxauthority以下由稅務機關填寫Receivedbytaxauthority收到申報表日期AnnualIncomeTaxreturnforForeignCompanies外商投資企業(yè)和外國企業(yè)年度所得稅申報表Taxyear納稅年度ThisreturnisdesignedinaccordancewiththeprovisionsofArticleof16andDetailedrulesandRegulationsofArticle95ofFOREIGNINVESTMENTBUSINESSINCOMETAXLAWOFTHEPEOPLE'SREPUBLICOFCHINA.Thecompanyshouldfillthereturnandturnitovertothelocaltaxauthoritieswithinfourmonthsoffiscalyearend.Thefinancialaccountscertificatepublicaccounts（China）auditsreportandrelatedexplanationshouldbeattached.根據(jù)《中華人民共和國外商投資企業(yè)和外國企業(yè)所得稅法》第十六條及其實施細則第九十五條的規(guī)定，特制定本表，你企業(yè)應當納稅年度終了后4個月內(nèi)如實填寫本表，報送當?shù)囟悇諜C關，并附送財務會計報表、中國注冊會計師查賬報告及有關的說明材料。Zipcode（postcode）郵政編碼Industrytype彳亍業(yè)Datetradingcommenced開始生產(chǎn)、經(jīng)營日期Profitmakingyear開始獲利年度Bankaccount銀行賬號Netrevenue收入凈額Deduction扣除額Taxableincomecalculation應納稅所得額的計算Approvedtaxableincomecalculation核定應納稅所得額的計算Companyincometaxpayablecalculation應納企業(yè)所得稅額的計算Localincometaxpayablecalculation應納地方所得稅額的計算Items項目Netamountofcurrentyearmerchandisesalesorbusinessincome本年銷售（銷貨）或營業(yè)收入凈額Currentyearoperatingexpense（formerchandisesalesorbusinessincome）本年銷售（銷貨）或營業(yè)成本Currentyearfinance,administrationandoverheadexpensesrelatingtomerchandisesalesorbusiness本年度銷售（銷貨）或營業(yè)費用、財務費用及管理費用Currentyeartaxexpenserelatingtomerchandisesalesorbusinessoperations本年度銷售（銷貨）或營業(yè)稅金Deductiontotal扣除額合計Includingentertainmentexpenses其中：交際應酬費Salaryandwelfarefundex