财务会计英文词汇

accessiontax财产增值税、财产增益税additionaltax附加税admissiontax入场税allowabletaxcredit税款可抵免税;准予扣除税额amendedtaxreturn修正后税款申报书animalslaughtertax动物屠宰税annualincometaxreturn年度所得税申报表assessedtax.估定税额assessmentoftax税捐估定assettax资产税backtax欠缴税款 ;未缴税额businesstax（工商）营业税;工商税capitaltax资本税 :按资本额稽征; 指资本利得税和资本转让税（ 缩ctt ）资本转让税capitaltransfertax资本转移税 ;资本过户税companyincometax/ companytax公司所得税corporateprofittax/ corporationprofittax公司利润税 ;公司利得税corporateprofitsaftertaxes公司税后利润（额）;公司税后收益（额） corporateprofitsbeforetaxes公司税前利润（额）;公司税前收益（额） corporationtaxact 公司税法corporationtaxrate公司税税率精品资料deferredincometax递延所得税deferredincometaxliability递延所得税负债deferredtax递延税额 ;递延税额developmenttax开发税 ;发展税directtax直接税dividendtax股利税 ; 股息税earningsaftertax（ 缩eat ） (纳)税后盈利 ;（纳）税后收益（额）earningsbeforeinterestandtax（ 缩ebit ）缴付息税前收益额;息税前利润effectivetaxrate实际税率employmenttax就业税 ;职业税 ;雇用税entertainmenttax娱乐税 ;筵席捐estatetax遗产税estimatedincometaxpayable估计应付所得税;预估应付所得税estimatedtax估计税金exchangetax外汇税excisetax国内税 ;国内货物税营业税 ;执照税exporttax出口税exporttaxrelief出口税额减免factorypayrolltaxes工厂工薪税factorytax产品出厂税finefortaxoverdue税款滞纳金fineontaxmakeup补税罚款franchisetax特许经营税 ;专营税freeofincometax（ 缩f.i.t. ） 免付所得税importtax进口税incomebeforeinterestandtax利息前和税前收益incomeaftertaxes税后收益 ;税后利润incometax（ 缩 it） 所 得 税 incometaxbenefit所得税可退税款incometaxcredit所得税税额抵免incometaxdeductions所得税扣款 ;所得税减除额incometaxexemption所得税免除额incometaxexpense所得税费用incometaxlaw所得税法incometaxliability所 得 税 负 债 incometaxonenterprises企业所得税incometaxpayable应 付 所 得 税 incometaxprepaid预 交 所 得 税 incometaxrate所得税率incometaxreturn所得税申报表incometaxsurcharge所得附加税incometaxwithholding所得税代扣incrementtax;taxonvalueadded增值税individualincometaxreturn个人所得税申报表individualtax个人税inheritancetax继承税 ;遗产税 ;遗产继承税investmenttaxcredit（ 缩itc/i.t.c. ） 投资税款减除额;投资税款宽减额;投资减税额liabilityforpayrolltaxes应付工薪税localtax/ rates地方税luxurytax奢侈（品）税marginaltaxrate边际税率noticeoftaxpayment缴税通知 ;纳税通知书nuisancetax繁杂捐税 ;小额消费品税payrolltax工薪税 ;工资税 ;工薪税payrolltaxexpense工薪税支出 ;工资税支出payrolltaxreturn工薪所得税申报书;工资所得税申报书personalincometax个人所得税personalincometaxexemption个人所得税免除personaltax对人税 ;个人税 ;直接税prepaidtax预付税捐pretaxearnings税前收益 ;税前盈余 ;税前盈利pretaxincome税前收入 ;税前收益 ;税前所得pretaxprofit税前利润producttax产品税productiontax产品税 ; 生产税profittax利得税 ;利润税progressiveincometax累进所得税 ;累退所得税progressiveincometaxrate累进所得税率progressivetax累进税progressivetaxrate累进税率propertytax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reservefortaxes税捐准备（金）纳税准备（金）retailtaxes零 售 税 salestax销售税 ;营业税taxaccountant税务会计师taxaccounting税务会计taxaccrualworkpaper应计税金计算表taxaccruals应计税金 ;应计税款taxaccrued/ accruedtaxes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 纳税利益taxbenefitdeferred递延税款抵免taxbracket税（收等）级;税别 ;税阶; 税档taxcollector收税员taxcredits税款扣除数 ;税款减除数taxdeductibleexpense税收可减费用taxdeductions 课税所得额扣除数taxdue（到期）应付税款taxevasion逃税 ;漏税;偷税taxexemption/ exemptionof tax/ taxfree免税（额）taxlaw税法taxliability纳税义务taxloss纳税损失 ;税损taxoncapitalprofit资本利得税 ;资本利润税taxondividends股息税 ;红利税taxpayment支付税款 ;纳税taxpenalty税务罚款taxratereduction降低税率taxrebate（出口）退税 taxrefund退还税款taxreturn税款申报书 ;纳税申报表taxsavings税金节约额taxwithheld扣缴税款 ;已预扣税款taxyear课税年度 ;纳税年度taxable可征税的 ;应纳税的taxableearnings应税收入taxableincome（ 缩ti ）可征税收入 （额） ;应（课） 税所得（额） ;应（课） 税收益（额）taxableprofit应 （ 课 ） 税 利 润 taxationguideline税务方针 ; 税务指南taxespayable应缴税金，应付税款tax-exemptincome免税收入 ;免税收益 ;免税所得tax-freeprofit免税利润taxpayer纳税人transactiontax交易税 ;流通税transfertax转让税 ; 过户税交易税turnovertax周转税 ;交易税undistributedtaxableincome未分配课税所得;未分配应税收益untaxedincome未纳税所得 ;未上税收益usetax使用税valueaddedtax（ 缩vat ）增值税wagebracketwithholdingtable工新阶层扣税表withholdingincometax 预扣所得税 ;代扣所得税withholdingof taxat source从源扣缴税款withholdingstatement扣款清单 ;扣缴凭单withholdingtax预扣税款withholdingtaxform（代扣所得税表）englishlanguagewordor termchineselanguagewordorterm individualincometaxwithholdingreturn扣缴个人所得税报告表withholdingagentsfilenumber扣缴义务人编码dateoffiling填表日期day日month月year年monetaryunit金额单位rmbyuan人民币元thisreturnisdesignedinaccordancewiththeprovisionsof article9 ofindividua l incometaxlawofthepeoplesrepublicofchina.thewithholdingagentsshouldturnthetaxwithheldoverto thestatetreasuryandfilethereturn withthelocaltaxauthoritieswithinsevendaysaftertheendofthetaxablemonth.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。withholdingagentsname扣缴义务人名称address地址telephonenumber电话taxpayersname纳税义务人姓名taxpayersfilenumber纳税人编码unitsnameandaddress工作单位及地址categoriesof income所得项目incomeperiod所得时间revenue收入额renminbi(rmb)人民币foreigncurrency外 币 nameof currency货币名称amount金额exchangerate外汇牌价renminbi(rmb)convertedinto折合人民币total人民币合计deductions减费用额taxableincome应纳税所得额taxrate税率quickcalculationdeduction速算扣除数amountof taxwithheld扣缴所得税额taxcertificatenumber完 税 证 字 号 dateoftax payment纳税日期incasethetaxcertificateisfilledoutbywithholdingagent,thisreturnshould be s ubmittedtogetherwith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withholdingtotalamountyuan合计扣缴金额元declarationbywithholdingagent扣缴义务人声明i declarethatthereturnisfilledoutinaccordancewiththeindividualincome taxlawofthepeoplesrepublicofchina,andi believethatthestate mentscontainedin thisreturnaretrue,correctand 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generalaccountant(signature)会计主管人签字responsibleofficer(signature)负责人签字withholdingagent(seal)扣缴单位（或个人）盖章forofficialuse由以下税务机关填写valueaddedtaxpayablestatement（应交增值税明细表）englishlanguagewordor termchineselanguagewordorterm nameof enterprise编制单位items项目lineno.行次currentmonth本月数currentyearcumulativeamount年末累计数amountnotyetdeductedatbeginningofyear(representedbya -sign)年初未抵扣数（用 - 反映）vatonsales销项税额vatrefundforexportedgoods出口退税amounttransferredoutfromvatonpurchase进项税额转出数transferoutoverpaidvat转出多交增值税vatonpurchase进项税额vatpaid已交税金taxreducedandexempted减免税款vatpayableondomesticsalesoffsetagainstvatonpurchasefor exportsales出口抵减内销产品应纳税额transferoutunpaidvat转出未交增值税amountnotdeductedatendofperiod(representedbya -sign)期末未抵扣数（用- 号反映）vatunpaid未交增值税amountunpaidatbeginningofyear(amountoverpaidrepresentedbya-sign)年初未交数（多交数以- 号反映）amounttransferinat currentperiod(amountoverpaidrepresentedbya -sign)本期转入数（多交数以- 号反映）amountpaidat currentperiod本期已交数amountunpaidat endof period(amountoverpaidrepresentedby a- sign)期末未交数（多交数以- 号反映）headof unit单位负责人financeemployeeincharge财务负责人double-check复核preparedby制表enterpriseincometax- annualtaxreturn（企业所得税年度申报表）englishlanguagewordor termchineselanguagewordorterm incometaxonenterprisesannualtaxreturn企业所得税年度纳税申报表taxationperiod税款所属时间monetaryunit金额单位taxpayersregistrationnumber纳税人识别号taxpayersname纳税人名称taxpayersaddress纳税人地址zipcode(postcode)邮政编码typeof business登记注册类型industrytype行业taxpayersbank纳税人开户银行bankaccountnumber账号grossrevenue收入总额lineno.行次items项目businessincome销售（营业）收入less:salesreturn减：销售退回depreciationallowance折扣与折让netoperatingrevenue销售（营业）收入净额amountof exemptincomeincluded其中：免税的销售（营业）收入incomefromroyalties特许权使用费收益investmentincome投资收益netincomein investmenttransfer投资转让净收益rentalnetincome租赁净收益exchangenetincome汇兑净收益netincomefromasset/inventorysurplus资产盘盈净收益subsidyincome补贴收入otherincome其他收入final.totalincome收入总额合计operatingexpenses销售（营业）成本salestax销售税金及附加totalperiodexpenses期间费用合计deductionitems扣除项目includingsalarybonusemployeebenefits.employeelaboruniondues.employeee ducationexpenses其中：工资薪金职工福利费、职工工会经费、职工教育经费depreciation of fixed assets固定资产折旧amortisation on intangible assets and deferred assets无形资产、递延资产摊销research and development expenses研究开发费用net interest expense利息净支出exchange net loss汇兑净损失rental net expense租金净支出head office administrative expense上缴总机构管理费entertainment expenses业务招待费taxation expense税金loss on bad debts坏账损失additional bad debts provision for prior year增提的坏账准备金net loss due to inventory shortage, spoilage and obsolescence资产盘亏、毁损和报废净损失net loss in investment transfer投资转让净损失national insurance payment社 会 保 险 缴 款 workers insurance expense劳动保护费advertising expenditure广告支出donations contributed捐赠支出auditing, consulting and litigation expenses审计、咨询、诉讼费travelling expenses差旅费conference expenses会议费transportation, packing, handling and insurance exhibition expense on sales运输、 装卸、包装、保险展览等销售费用bankruptcy compensation cost矿产资源补偿费other deductible expense items其他扣除费用项目taxable income calculation应纳税所得额的计算income before tax adjustment纳税调整前所得plus: adjustment for additional tax payment加：纳税调整增加额including salary bonus tax adjustmentadjustment to tax payment for employee benefits , employee labor union dues, employee educationexpense.其中：工资薪金纳税调整额职工福利费、职工工会经费和职工教育经费的纳税调整额interest expense tax payment adjustment amount利息支出纳税调整额entertainment expenses tax adjustment amount业务招待费纳税调整额advertising expenditure tax payment adjustment amount广告支出纳税调整额tax adjustment for contribution expenditure赞助支出纳税调整额donations contributed tax adjustment捐赠支出纳税调整额tax adjustment for depreciation and amortisation expenditure折旧、摊销支出纳税调整额loss on bad debts tax payment adjustment amount坏账损失纳税调整额provision for bad debts tax payment adjustment amount坏账准备纳税调整额penalties paid for late late tax payment罚款、罚金或滞纳金inventory revaluation reserve存货跌价准备short term investments depreciation reserve短期投资跌价准备long term investments depreciation reserve长期投资减值准备plus other taxable items adjustment其他纳税调整增加项目less: deduction for tax adjustment减：纳税调整减少额including research and development expenses其中：研究开发费用附加扣除额other tax deductible items其他纳税调整减少项目after tax adjusted income纳税调整后所得less: prior year deficiency减：弥补以前年度亏损less: tax-exempt income减：免税所得including government loan interest income其中：国债利息所得tax free income subsidy免税的补贴收入tax free investment income免于补税的投资收益tax free technology transfer income免税的技术转让收益other tax free income其他免税所得taxable income应纳税所得额applicable tax rate适 用 税 率 income tax payable应缴所得税额less: amount overpaid at beginning of period减：期初多缴所得税额prepaid income tax已预缴的所得税额tax allowance for domestic investment应补税的境内投资收益的抵免税额tax allowance for foreign investment应补税的境外投资收益的抵免税额approved income tax reduction经批准减免的所得税额taxpayers representatives seal纳税人代表签章taxpayers units seal纳税人单位公章date日期agents company seal代理申报中介机构签章responsible person经办人registered number of responsible person经办人执业证件号码completed by tax authority以下由税务机关填写date return receive受理申报日期person approving审核人date of approval审核日期tax authoritys seal受理申报税务机关公章excise tax, tax return营业税纳税申报表date of filing填表日期taxpayers registration number纳税人识别号renminbi (yuan,jiao,fen)元（列至角分） taxpayers name纳税人名称taxation period税款所属时间tax items税 目 operating items经营项目turnover营业额total income全部收入tax exempt items不征税项目abatement item减 除 项 目 tax reduced items减免税项目turnover tax payable应税营业额current period本期tax amount payable应纳税额less tax paid减免税额if this return is filled by tax payer, the following should be completed by that tax payer.如纳税人填报，由纳税人填写以下各栏general accountant (seal)会计主管（签章）tax payer (seal)纳税人（公章）if this return is filled by an authorized agent, following should be completed by that agent.如委托代理人填报，由代理人填写以下各栏agents name代理人名称address地址agents seal代理人（公章）completed by tax authority以下由税务机关填写received by tax authority收到申报表日期received by接收人tax return for stamp tax印花税纳税申报表taxpayers registration number纳税人识别号taxpayers name纳税人名称taxation period税款所属时间 tax payment receipt应税凭证名称number of units件数applicable tax rate适用税率amount tax paid已纳税额stamp purchases information购 花 贴 情 况 stamps on hand at beginning of period上期结存current period purchases本期购进current period use本期贴花current period balance本期结存if this return if filled by a tax payer, the following should be completed by that tax payer.如纳税人填报，由纳税人填写以下各栏general accountant (seal)会计主管（签章） tax payer (seal)纳税人（公章）if this return is filled by an authorizedagent .the following should be completed by that agent如委托代理人填报，由代理人填写以下各栏agents name代理人名称agents address代理人地址agents seal代理人（公章）completed by tax authority以下由税务机关填写received by tax authority收到申报表日期annual income tax return for foreign companies外商投资企业和外国企业年度所得税申报表tax year纳税年度thisreturn isdesignedin accordancewiththe provisionsof articleof 16 and detailedrules and regulations of article 95 of foreign investment business income tax law of the peoples republic of china. the company should fill the return and turn it over to the local tax authorities within four months of fiscal year end. the financial accounts certificate public accounts (china) audits report and related explanation should beattached.根据中华人民共和国外商投资企业和外国企业所得税法第十六条及其实施细则第九十五条的规定，特制定本表，你企业应当纳税年度终了后4个月内如实填写本表，报送当地税务机关， 并附送财务会计报表、 中国注册会计师查账报告及有关的说明材料。zip code (postcode)邮政编码industry type行业date trading commenced开始生产、经营日期profit making year开始获利年度bank account银行账号net revenue收入净额deduction扣除额taxable income calculation应纳税所得额的计算approved taxable income calculation核定应纳税所得额的计算company income tax payable calculation应纳企业所得税额的计算local income tax payable calculation应纳地方所得税额的计算items项目net amount of current year merchandise sales or business income本年销售（销货）或营业收入净额current year operating expense (for merchandise sales or business income)本年销售（销货）或营业成本currentyearfinance,administrationandoverheadexpensesrelatingto merchandise sales or business本年度销售（销货）或营业费用、财务费用及管理费用current year tax expense relating to merchandise sales or business operations本年度销售（销货）或营业税金deduction total扣除额合计including entertainment expenses其中：交际应酬费salary and welfare fund expense工资、福利费rental expense租金支出royalty特 许 权 使 用 费 interest expense利息支出depreciation expen