财务会计英文词汇

AccessionTax财产增值税、财产增益税AdditionalTaxAdditionalTax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:＜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＜美＞公司税后利润（额）;公司税后收益（额）1

CorporateProfitsBeforeTaxes＜美＞公司税前利润（额）；公司税前收益（额）CorporationTaxAct＜美＞公司税法CorporationTaxRate公司税税率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

ExciseTax①［国内］税；［国内］货物税②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.)＜美＞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IncomeTaxLawIncomeTaxLaw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＜美＞继承税;遗产税;遗产继承税InvestmentTaxCredit(=［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＜美＞繁杂捐税;小额消费品税PayrollTax工薪税;工资税;＜美＞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PropertyTaxPayable应付财产税PropertyTransferTax财产转让税RateofTaxation;TaxRate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TaxAdministration税务管理TaxAudit税务审计;税务稽核TaxAuthority税务当局TaxBenefit＜美＞纳税利益TaxBenefitDeferredTaxBenefitDeferred递延税款抵免TaxBracket税（收等）级;税别;税阶;税档TaxCollector收税员TaxCredits＜美＞税款扣除数;税款减除数TaxDeductibleExpense税收可减费用TaxDeductions＜美＞课税所得额扣除数TaxDue（到期）应付税款TaxEvasion逃税;漏税;偷税TaxExemption/ExemptionofTax/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TaxRefundTaxRefund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TransferTax①转让税;过户税②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＜美＞预扣所得税;代扣所得税WithholdingofTaxatSource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）EnglishLanguageWordorTermChineseLanguageWordorTermINDIVIDUALINCOMETAXWITHHOLDINGRETURN扣缴个人所得税报告表Withholdingagent'sfilenumber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ThisreturnisdesignedinaccordancewiththeprovisionsofArticle9ofINDIVIDUALINCOMETAXLAWOFTHEPEOPLE'SREPUBLICOFCHINA.ThewithholdingagentsshouldturnthetaxwithheldovertotheStateTreasuryandfilethereturnwiththelocaltaxauthoritieswithinsevendaysaftertheendofthetaxablemonth.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。Withholdingagent'sname扣缴义务人名称Address地址TelephoneNumber电话Taxpayer'sname纳税义务人姓名Taxpayer'sfilenumber纳税人编码Unit'snameandAddress工作单位及地址Categoriesofincome所得项目Incomeperiod所得时间Revenue收入额Renminbi(RMB)人民币Foreigncurrency夕卜币Nameofcurrency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Amountoftaxwithheld扣缴所得税额Taxcertificatenumber完税证字号Dateoftaxpayment纳税日期Incasethetaxcertificateisfilledoutbywithholdingagent,thisreturnshouldbesubmittedtogetherwith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IdeclarethatthereturnisfilledoutinaccordancewiththeINDIVIDUALINCOMETAXLAWOFTHEPEOPLE'SREPUBLICOFCHINA,andIbelievethattheStatementscontainedinthisreturnaretrue,correctandcomplete.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)EnglishLanguageWordorTermChineseLanguageWordorTermNameofenterprise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出口退税进项税额转出数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VATpayableondomesticsalesoffsetagainstVATonpurchaseforexportsales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)Amounttransferinatcurrentperiod(amountoverpaidrepresentedbya"-"sign)本期转入数(多交数以"-"号反映)Amountpaidatcurrentperiod本期已交数Amountunpaidatendofperiod(amountoverpaidrepresentedbya"-"sign)期末未交数（多交数以"-"号反映）Headofunit单位负责人Headofunit单位负责人Financeemployeeincharge财务负责人Double-checkFinanceemployeeincharge财务负责人Double-check复核Preparedby制表EnterpriseIncomeTax-AnnualTaxReturn(企业所得税年度申报表)EnglishLanguageWordorTermChineseLanguageWordorTermIncomeTaxonEnterprisesAnnualTaxReturn企业所得税年度纳税申报表Taxationperiod税款所属时间MonetaryUnit金额单位Taxpayer'sregistrationnumber纳税人识别号Taxpayer'sName纳税人名称Taxpayer'sAddress纳税人地址Zipcode(postcode)邮政编码Typeofbusiness登记注册类型Industrytype彳亍业Taxpayer'sbank纳税人开户银行Bankaccountnumber账号Grossrevenue^攵入总额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Amountofexemptincomeincluded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Netincomeininvestmenttransfer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Salestax销售税金及附加Totalperiodexpenses期间费用合计Deductionitems扣除项目IncludingsalarybonusEmployeebenefits.Employeelaboruniondues.Employeeeducationexpenses其中：工资薪金职工福利费、职工工会经费、职工教育经费Depreciationoffixedassets固定资产折旧Amortisationonintangibleassetsanddeferredassets无形资产、递延资产摊销Researchanddevelopmentexpenses研究开发费用Netinterestexpense利息净支出Exchangenetloss汇兑净损失Rentalnetexpense租金净支出Headofficeadministrativeexpense上缴总机构管理费Entertainmentexpenses业务招待费Taxationexpense税金Lossonbaddebts坏账损失Additionalbaddebtsprovisionforprioryear增提的坏账准备金Netlossduetoinventoryshortage,spoilageandobsolescence资产盘亏、毁损和报废净损失Netlossininvestmenttransfer投资转让净损失Nationalinsurancepayment社会保险缴款Workersinsuranceexpense劳动保护费Advertisingexpenditure广告支出DonationsContributed捐赠支出Auditing,consultingandlitigationexpenses审计、咨询、诉讼费Travellingexpenses差旅费Conferenceexpenses会议费Transportation,packing,handlingandinsuranceexhibitionexpenseonsales运输、装卸、包装、保险展览等销售费用Bankruptcycompensationcost矿产资源补偿费Otherdeductibleexpenseitems其他扣除费用项目Taxableincomecalculation应纳税所得额的计算Incomebeforetaxadjustment纳税调整前所得Plus:Adjustmentforadditionaltaxpayment加：纳税调整增加额Includingsalarybonustaxadjustment16页脚内容1Adjustmenttotaxpaymentforemployeebenefits,employeelaboruniondues,employeeeducationexpense.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Interestexpensetaxpaymentadjustmentamount利息支出纳税调整额Entertainmentexpensestaxadjustmentamount业务招待费纳税调整额Advertisingexpendituretaxpaymentadjustmentamount广告支出纳税调整额Taxadjustmentforcontributionexpenditure赞助支出纳税调整额DonationsContributedTaxAdjustment捐赠支出纳税调整额Taxadjustmentfordepreciationandamortisationexpenditure折旧、摊销支出纳税调整额Lossonbaddebtstaxpaymentadjustmentamount坏账损失纳税调整额Provisionforbaddebtstaxpaymentadjustmentamount坏账准备纳税调整额Penaltiespaidforlatelatetaxpayment罚款、罚金或滞纳金Inventoryrevaluationreserve存货跌价准备Shortterminvestmentsdepreciationreserve短期投资跌价准备Longterminvestmentsdepreciationreserve长期投资减值准备Plusothertaxableitemsadjustment其他纳税调整增加项目Less:Deductionfortaxadjustment减：纳税调整减少额Includingresearchanddevelopmentexpenses其中：研究开发费用附加扣除额Othertaxdeductibleitems其他纳税调整减少项目Aftertaxadjustedincome纳税调整后所得Less:Prioryeardeficiency减：弥补以前年度亏损Less:tax-exemptincome减：免税所得Includinggovernmentloaninterestincome其中：国债利息所得Taxfreeincomesubsidy免税的补贴收入Taxfreeinvestmentincome免于补税的投资收益Taxfreetechnologytransferincome免税的技术转让收益Othertaxfreeincome其他免税所得TaxableIncome应纳税所得额Applicabletaxrate适用税率Incometaxpayable应缴所得税额Less:amountoverpaidatbeginningofperiod减：期初多缴所得税额Prepaidincometax已预缴的所得税额Taxallowancefordomesticinvestment应补税的境内投资收益的抵免税额Taxallowanceforforeigninvestment应补税的境外投资收益的抵免税额Approvedincometaxreduction经批准减免的所得税额Taxpayer'srepresentative'sseal纳税人代表签章Taxpayer'sunit'sseal纳税人单位公章Date日期Agent'scompanyseal代理申报中介机构签章Responsibleperson经办人Registerednumberofresponsibleperson经办人执业证件号码Completedbytaxauthority以下由税务机关填写Datereturnreceive受理申报日期Personapproving审核人Dateofapproval审核日期TaxAuthority'sSeal受理申报税务机关公章Excisetax,taxreturn营业税纳税申报表Dateoffiling填表日期Taxpayer'sregistrationnumber纳税人识别号Renminbi（yuan,jiao,fen）元（列至角分）Taxpayer'sName纳税人名称Taxationperiod税款所属时间TaxItems税目Operatingitems经营项目Turnover营业额TotalIncome全部收入Taxexemptitems不征税项目Abatementitem减除项目Taxreduceditems减免税项目Turnovertaxpayable应税营业额CurrentPeriod本期Taxamountpayable应纳税额Lesstaxpaid减免税额Ifthisreturnisfilledbytaxpayer,thefollowingshouldbecompletedbythattaxpayer.如纳税人填报，由纳税人填写以下各栏GeneralAccountant（seal）会计主管（签章）Taxpayer（seal）纳税人（公章）Ifthisreturnisfilledbyanauthorizedagent,followingshouldbecompletedbythatagent.如委托代理人填报，由代理人填写以下各栏Agent'sName代理人名称Address地址Agent'sseal代理人（公章）Completedbytaxauthority以下由税务机关填写Receivedbytaxauthority收到申报表日期Receivedby接收人Taxreturnforstamptax印花税纳税申报表Taxpayer'sregistrationnumber纳税人识别号Taxpayer'sName纳税人名称Taxationperiod税款所属时间Taxpaymentreceipt应税凭证名称Numberofunits件数Applicabletaxrate适用税率Amounttaxpaid已纳税额Stamppurchasesinformation购花贴情况Stampsonhandatbeginningofperiod上期结存Currentperiodpurchases本期购进Currentperioduse本期贴花iRCurrentPeriodbalance本期结存Ifthisreturniffilledbyataxpayer,thefollowingshouldbecompletedbythattaxpayer.如纳税人填报，由纳税人填写以下各栏GeneralAccountant（seal）会计主管（签章）Taxpayer（seal）纳税人（公章）Ifthisreturnisfilledbyanauthorizedagent.thefollowingshouldbecompletedbythatagent如委托代理人填报，由代理人填写以下各栏Agent'sName代理人名称Agent'saddress代理人地址Agent'sseal代理人（公章）Completedbytaxauthority以下由税务机关填写Receivedbytaxauthority收到申报表日期AnnualIncomeTaxreturnforForeignCompanies外商投资企业和外国企业年度所得税申报表Taxyear纳税年度ThisreturnisdesignedinaccordancewiththeprovisionsofArticleof16andDetailedrulesandRegulationsofArticle95ofFOREIGNINVESTMENTBUSINESSINCOMETAXLAWOFTHEPEOPLE'SREPUBLICOFCHINA.Thecompanyshouldfillthereturnandturnitovertothelocaltaxauthoritieswithinfourmonthsoffiscalyearend.Thefinancialaccountscertificatepublicaccounts（China）auditsreportandrelatedexplanationshouldbeattached.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。Zipcode（postcode）邮政编码Industrytype彳亍业Datetradingcommenced开始生产、经营日期Profitmakingyear开始获利年度Bankaccount银行账号Netrevenue收入净额Deduction扣除额Taxableincomecalculation应纳税所得额的计算Approvedtaxableincomecalculation核定应纳税所得额的计算Companyincometaxpayablecalculation应纳企业所得税额的计算Localincometaxpayablecalculation应纳地方所得税额的计算Items项目Netamountofcurrentyearmerchandisesalesorbusinessincome本年销售（销货）或营业收入净额Currentyearoperatingexpense（formerchandisesalesorbusinessincome）本年销售（销货）或营业成本Currentyearfinance,administrationandoverheadexpensesrelatingtomerchandisesalesorbusiness本年度销售（销货）或营业费用、财务费用及管理费用Currentyeartaxexpenserelatingtomerchandisesalesorbusinessoperations本年度销售（销货）或营业税金Deductiontotal扣除额合计Includingentertainmentexpenses其中：交际应酬费Salaryandwelfarefundex