财务会计英文词汇(16页).doc

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1、-财务会计英文词汇-第 16 页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

2、商税 Capital Tax 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 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 公司税后利润（额）;公司税后收益（额） Corporate Profits Before Taxes 公司税前利润（额）;公司税前收益（额） Corporation Tax Act

3、 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

4、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 国内税;国内货物税营业税;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

5、 Tax Makeup 补税罚款 Franchise Tax 特许经营税;专营税 Free of Income Tax （缩f.i.t.）免付所得税 Import Tax 进口税 Income Before Interest and Tax 利息前和税前收益 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 Incom

6、e 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 I

7、ncome Tax Return 个人所得税申报表 Individual Tax 个人税 Inheritance Tax 继承税;遗产税;遗产继承税 Investment Tax Credit （缩ITC/I.T.C.）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 繁杂捐税;小额消费品税 Payroll Tax 工

8、薪税;工资税;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;

9、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） Retail Taxes 零售税 Sales Tax

10、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 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

11、 税款扣除数;税款减除数 Tax Deductible Expense 税收可减费用 Tax Deductions 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

12、 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

13、，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 转让税;过户税交易税 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 Value Added Tax （缩VAT）增值税 Wage Bracket Withholding Table 工新阶层扣税表 Withholdi

14、ng Income Tax 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 agents file number 扣缴义务人编码 Date o

15、f 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 PEOPLES REPUBLIC OF CHINA. The withholding agents should turn the tax withheld over to the State Treasury and file the retur

16、n 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 agents name 扣缴义务人名称 Address 地址 Telephone Number 电话 Tax payers name 纳税义务人姓名 Tax payers file number 纳税人编码 Units name and Address 工作单位及地址

17、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 withhel

18、d 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 I declare that the

19、 return is filled out in accordance with the INDIVIDUAL INCOME TAX LAW OF THE PEOPLES 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

20、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

21、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 pa

22、yable 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

23、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

24、 by 制表 Enterprise Income Tax - Annual Tax Return （企业所得税年度申报表）English Language Word or Term Chinese Language Word or Term Income Tax on Enterprises Annual Tax Return 企业所得税年度纳税申报表 Taxation period 税款所属时间 Monetary Unit 金额单位 Taxpayers registration number 纳税人识别号 Taxpayers Name 纳税人名称 Taxpayers Address 纳税人地

25、址 Zip code (postcode) 邮政编码 Type of business 登记注册类型 Industry type 行业 Taxpayers bank 纳税人开户银行 Bank account number 账号 Gross revenue 收入总额 Line No. 行次 Items 项目 Business income 销售（营业）收入 Less: Sales return 减：销售退回 Depreciation allowance 折扣与折让 Net operating revenue 销售（营业）收入净额 Amount of exempt income included

26、其中：免税的销售（营业）收入 Income from royalties 特许权使用费收益 Investment income 投资收益 Net income in investment transfer 投资转让净收益 Rental net income 租赁净收益 Exchange net income 汇兑净收益 Net income from asset/inventory surplus 资产盘盈净收益 Subsidy income 补贴收入 Other income 其他收入 Final. total income 收入总额合计 Operating expenses 销售（营业）成

27、本 Sales tax 销售税金及附加 Total period expenses 期间费用合计 Deduction items 扣除项目 Including salary bonus Employee benefits. Employee labor union dues. Employee education expenses 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 Res

28、earch 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

29、 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

30、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 additio

31、nal tax payment 加：纳税调整增加额 Including salary bonus tax adjustment Adjustment to tax payment for employee benefits , employee labor union dues, employee education expense. 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 adjustmen

32、t 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

33、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 a

34、djustment 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 interes

35、t 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

36、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 Re

37、gistered 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)

38、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

39、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

40、（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 S

41、tamp 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

42、（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

43、 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 This return is designed in accordance with the provisions of Article of 16 and Detailed rules 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

44、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 be attached. 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

45、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 Loca

46、l 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 Current year finance, administration and overhead expenses relating to 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 Re