税务专用英语

税务词汇

营业税：business tax or turnover tax

消费税：excise tax or consumption tax

增值税：value added tax

关税：custom duty

印花税：stamp tax

土地增值税：land appreciation tax or increment tax on land value

个人所得税：individual income tax

企业所得税：income tax on corporate business

外商投资企业所得税：income tax on foreign investment enterprises

城市维护建设税：city maintenance construction tax

资源税：resource tax

房产税：house property tax

土地使用税：land use tax

车船使用税：operation tax of vehicle and ship

耕地占用税：farmland use tax

教育费附加：extra charges of education funds

State Administration for Taxation 国家税务总局

Yangzhou Taxation Training College of State Administration of Taxation 国家税务总局税务进修学院

Local Taxation bureau 地方税务局

外汇管理局：Foreign Exchange Control Board

海关：customs

财政局：finance bureau

统计局： Statistics Bureau

工商行政管理局： Administration of Industry and Commerce

出入境检验检疫局：Administration for EntryExit Inspection and Quarantine

中国证监会：China Securities Regulatory Commission (CSRS)

劳动和社会保障部：Ministry of Labour and Social Security

tax returns filing 纳税申报

tax payable 应交税金

the assessable period for tax payment 纳税期限

the timing of tax liability arising 纳税义务发生时间

consolidate reporting 合并申报

the local competent tax authority 当地主管税务机关

the outbound business activity 外出经营活动

Tax Inspection Report 纳税检查报告

tax avoidance 逃税

tax evasion 避税

tax base 税基

refund after collection 先征后退

withhold and remit tax 代扣代缴

collect and remit tax 代收代缴

income from authors remuneration 稿酬所得

income from remuneration for personal service 劳务报酬所得income from lease of property 财产租赁所得

income from transfer of property 财产转让所得

contingent income 偶然所得

resident 居民

non-resident 非居民

tax year 纳税年度

temporary trips out of 临时离境

flat rate 比例税率

withholding income tax 预提税

withholding at source 源泉扣缴

State Treasury 国库

tax preference 税收优惠

the first profit-making year 第一个获利年度

refund of the income tax paid on the reinvested amount 再投资退税export-oriented enterprise 出口型企业

technologically advanced enterprise 先进技术企业

Special Economic Zone 经济特区

accountant genaral 会计主任

account balancde 结平的

account bill 帐单

account books 帐

account classification 分类

account current 往来帐

account form of balance sheet 式资产负债表

account form of profit and loss statement 式损益表

account payable 应付帐款

account receivable 应收帐款

account of payments 支出表

account of receipts 收入表

account title 名称，会计科目

accounting year 或financial year 会计年度

accounts payable ledger 应付款分类帐

accept 受理

accounting software 会计核算软件

affix 盖章

application letter 申请报告

apply for reimbursement 申请退税

apply for a hearing 申请听证

apply for nullifying the tax registration 税务登记注销

apply for reimbursement of tax payment 申请退税

ask for 征求

audit 审核

author’s remuneration 稿酬；稿费

averment 申辩

bill/voucher 票证

bulletin 公告

bulletin board 公告牌

business ID number 企业代码

business license 营业执照

call one’s number 叫号

carry out/enforce/implement 执行

check 核对

check on the cancellation of the tax return 注销税务登记核查checking the tax returns 审核申报表

city property tax 城市房地产税

company-owned 公司自有的

conduct an investigation/investigate 调查

construction contract 建筑工程合同]c

consult; consultation 咨询<

consulting service/advisory service 咨询服务

contact 联系

contract 承包

copy 复印；副本

deduct 扣除

delay in filing tax returns 延期申报（缴纳）税款

describe/explain 说明

document 文件；资料

examine and approve 审批

extend the deadline for filing tax returns 延期税务申报feedback 反馈

file tax returns(online) （网上）纳税申报

fill out/in 填写

foreign-owned enterprise 外资企业

hearing 听证

ID(identification) 工作证`

Identical with the original 与原件一样

IIT(Individual income tax) 个人所得税

Implementation 稽查执行

income 收入；所得

inform/tell 告诉

information desk 咨询台

inspect 稽查

inspection notice 稽查通知书

instructions 使用说明

invoice book(purchase) 发票购领本

invoice 发票

invoice tax control machine 发票税控机

legal person 法人代表

letter of settlement for tax inspection 稽查处理决定书

list 清单

local tax for education 教育地方附加费

lunch break

make a supplementary payment 补缴

make one’s debut in handling tax affairs 初次办理涉税事项manuscript 底稿

materials of proof 举证材料

material 资料

modify 修改

modify one’s tax return 税务变更登记

Nanjing Local Taxation Bureau 市地方税务局

Notice 告知

nullify 注销

office building 办公楼

office stationery 办公用品

on-the-spot service 上门服务

on-the-spot tax inspection 上门稽查

opinion 意见

original value 原值

pay an overdue tax bill 补缴税款

pay 缴纳

penalty 处罚

penalty fee for overdue payment 滞纳金

penalty fee 罚款

personal contact 面谈

post/mail/send sth by mail 邮寄

procedure/formality 手续

proof material to backup tax returns 税收举证资料purchase 购领

real estate 房产

receipt 回执;反馈单

record 记录

reference number 顺序号

register outward business administration 外出经营登记relevant materials of proof 举证资料

rent 出租

reply/answer 答复

sell and pay foreign exchange 售付汇

service trade 服务业

settlement 处理

settle 结算

show/present 出示

special invoice books of service trade 服务业发票stamp 公章

submit a written application letter 提供书面申请报告supervision hotline 监督

tax inspection bureau 稽查局

tax inspection permit 税务检查证

tax inspection 税务稽查

tax law 税法

tax officer 办税人

tax payable/tax applicable 应缴税

tax payment assessment 纳税评估

tax payment receipt 完税凭证

tax payment 税款

tax rate 税率

tax reduction or exemption 减免税

tax registration number 纳税登记号

tax registration certificate 税务登记证

tax registration 税务登记

tax related documents 涉税资料

tax return/tax bill 税单

tax return forms and the acknowledgement of receipt 申报表回执

tax returns 纳税申报表

tax voucher 凭证

the accounting software 会计核算软件

the acknowledgement of receipt 送达回证

the application for an income refund 收入退还清单

the author’s remuneration 稿费

the business ID number 企业代码

the certificate for outward business administration 外出经营管理证明the certificate for exchange of invoice 换票证

the deadline 规定期限

the inspection statement/report 检查底稿

the legal person 法人代表

the letter of statement and averment 述申辩书

the online web address for filling tax returns 纳税申报网络地址

the penalty fee for the overdue tax payment 税款滞纳金

the penalty notice 处罚告知书

the real estate 房产

the registration number of the tax returns 纳税登记号

the special invoice of service trade 服务业专用发票

the special nationwide special invoice stamp 发票专用章

the special nationwide invoice stamp 发票专用章

the State Administration of Taxation 国家税务局

supervision of taxation 税收监督

tax inspection department 税务稽查局

tax inspection permit 税务检查证

税务方面专业词汇

税务方面专业词汇中英对照字母表顺序排列Accrued tax 应计未付税款 Across-the-board tax cut 全面减税 Addition tax 追加税 Adjudication of tax 税收裁定 Administrative charges 行政性收费 After-tax income 税后所得 Agricultural tax 农业税 Allowance for income tax 所保税减免 Amount withheld 扣缴税额 Animal slaughter tax 屠宰税 Annual tax payable report 年度纳税申报表 Anti-evasion measures 反逃税措施 Appeal 税务申诉 Assess 估价

Assessment percentage 估价率 Assessment ratio 征税比率 Assessment 查定税款 Authorized tax collection 税收代征 Authorized tax withholding and collection 税收代后代缴Average rat of tax 平均税率 Back payment 补交拖欠税款 Blanket exemption 全部免税 Bonus tax 奖金税 Business tax 营业税 Cascading taxation 重复征税 Category of taxes 税种 Certificate of compliance 税款缴款证明书 Certificate of tax payment 完税证 Collected amount 征税额

财务英文专业词汇

财务会计英文专业词汇 a payment or serious payments 一次或多次付款abatement 扣减 absolute and unconditional payments 绝对和无条件付款 accelerated payment 加速支付 acceptance date 接受日 acceptance 接受 accession 加入 accessories 附属设备 accountability 承担责任的程度 accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款 accounts 账项 accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得 acquisitions 兼并 Act on Product Liability （德国）生产责任法action 诉讼 actual ownership 事实上的所有权 additional filings 补充备案 additional margin 附加利差 additional risk附加风险 additions （设备的）附件 adjusted tax basis 已调整税基 adjustment of yield 对收益的调整administrative fee管理费 Administrative Law（美国）行政法 advance notice 事先通知 advance 放款 adverse tax consequences 不利的税收后果advertising 做广告 affiliated group 联合团体 affiliate 附属机构 African Leasing Association 非洲租赁协会after-tax rate 税后利率 aggregate rents 合计租金 aggregate risk 合计风险 agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议 alliances 联盟 allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金 alternative uses 改换用途地使用 amenability to foreign investment 外国投资的易受控制程度 amendment 修改 amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表 amortize 摊销 amount of recourse 求偿金额 amount of usage 使用量 AMT (Alternative Minimum Tax) （美国）可替代最低税 analogous to类推为 annual budget appropriation 年度预算拨款appendix （契约性文件的）附件 applicable law 适用法律 applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命 appraisal 评估 appraisers 评估人员 appreciation 溢价 appropriation provisions 拨款条例 appropriation 侵占 approval authority 核准权 approval 核准 approximation近似 arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值 arbitration 仲裁 arm's length transaction 公平交易

税务专用英语词汇汇总

税务专用英语词汇 State Administration for Taxation 国家税务总局 Local Taxation bureau 地方税务局 Business Tax 营业税 Individual Income Tax 个人所得税 Income Tax for Enterprises企业所得税 Income Tax for Enterprises with Foreign Investment and Foreign Enterprises 外商投资企业和外国企业所得税 tax returns filing 纳税申报 taxes payable 应交税金 the assessable period for tax payment 纳税期限 the timing of tax liability arising 纳税义务发生时间 consolidate reporting 合并申报 the local competent tax authority 当地主管税务机关 the outbound business activity 外出经营活动 Tax Inspection Report 纳税检查报告 tax avoidance 逃税 tax evasion 避税 tax base 税基 refund after collection 先征后退 withhold and remit tax 代扣代缴 collect and remit tax 代收代缴 income from authors remuneration 稿酬所得 income from remuneration for personal service 劳务报酬所得 income from lease of property 财产租赁所得 income from transfer of property 财产转让所得 contingent income 偶然所得 resident 居民 non-resident 非居民 tax year 纳税年度 temporary trips out of 临时离境 flat rate 比例税率 withholding income tax 预提税 withholding at source 源泉扣缴

税收英语词汇

Phrases: quid pro quo 补偿物，交换物，相等物，代用品 additional allocation 增拨 additional budget allocation 追加预算 advance allocation 预付拨款[分配] appropriate for 拨出(款项)供…之用(be) tax system 税制 tax collecting 征税 ups and downs 盛衰的交替变换 after-tax income 税后收入 ballot box 投票箱 the allocation function 配置职能 the redistribution function 再分配职能 the stabilization function 稳定职能 tax allocation 税收分配 tax code 税收法规 tax avoidance 避税 tax evasion 逃税 tax exemption 免税 tax reduction 减税 tax refund 退税 tax liability 纳税义务 New words: aggregate n.合计, 总计, 集合体 adj.合计的, 集合的, 聚合的 v.聚集, 集合, 合计 offset n.偏移量, 抵消, 弥补, 分支, 平版印刷, 胶印 vt.弥补, 抵消, 用平版印刷 vi.偏移, 形成分支 presumption n.假定 property n.财产, 所有物, 所有权, 性质, 特性, (小)道具 expansion n.扩充, 开展, 膨胀, 扩张物, 辽阔, 浩瀚 contraction n.收缩, 缩写式, 紧缩 countercyclical adj.[经]反周期的（指与商业周期既定阶段发展方向相反的,如在 商业周期高涨阶段采取通货紧缩政策,以防止通货膨胀等问题出 现） philosophical adj.哲学的 coercive adj.强制的, 强迫的 valuation n.估价, 评价, 计算 presupposition n.预想, 假设 analogous adj.类似的, 相似的, 可比拟的Tax functions 税收职能 Taxes have four major functions: (1) to finance goods and services provided by t he government; (2) to change the allocation of resources; (3) to redistribute income; and (4) to stabilize aggregate demand in the economy. 税收拥有四项主要职能：（1）为政府提供公共服务和公共产品筹措资金；（2）调整资源的配置；（3）实现收入的再分配；（4）稳定经济总需求。 The financing function of taxes 税收的资金筹措职能 Traditionally, the primary purpose of a tax was to pay for goods and services pro

税务专用词汇及税收英语对话88026

税务专用词汇及税收英语对话 1.税务专用词汇 State Administration for Taxation 国家税务总局 Local Taxation bureau 地方税务局 Business Tax 营业税 Individual Income Tax 个人所得税 Income Tax for Enterprises 企业所得税 Income Tax for Enterprises with Foreign Investment and Foreign Enterprises 外商投资企业和外国企业所得税 tax returns filing 纳税申报 taxes payable 应交税金 the assessable period for tax payment 纳税期限 the timing of tax liability arising 纳税义务发生时间 consolidate reporting 合并申报 the local competent tax authority 当地主管税务机关 the outbound business activity 外出经营活动 Tax Inspection Report 纳税检查报告 tax avoidance 避税 tax evasion 偷税 tax base 税基 refund after collection 先征后退 withhold and remit tax 代扣代缴 collect and remit tax 代收代缴

income from authors remuneration 稿酬所得income from remuneration for personal service 劳务报酬所得income from lease of property 财产租赁所得income from transfer of property 财产转让所得contingent income 偶然所得 resident 居民 non-resident 非居民 tax year 纳税年度temporary trips out of 临时离境 flat rate 比例税率withholding income tax 扣缴所得税withholding at source 源泉扣缴 State Treasury 国库 tax preference 税收优惠 the first profit-making year 第一个获利年度refund of the income tax paid on the reinvested amount 再投资退税export-oriented enterprise 出口型企业technologically advanced enterprise 先进技术企业Special Economic Zone 经济特区 2. 税收英语对话――营业税 标题：能介绍一下营业税的知识吗 TOPIC: Would you please give the general introduction of the business tax?

商务英语翻译：外贸常见税务术语

商务英语翻译：外贸常见税务术语保护关税（Protective Tariff） 保税制度（Bonded System） 布鲁塞尔估价定义（Brussels Definition of Value BDV） 差别关税（Differential Duties） 差价关税（Variable Import Levies） 产品对产品减税方式（Product by Product Reduction of Tariff） 超保护贸易政策（Policy of Super-protection） 成本(Cost） 出厂价格（Cost Price） 初级产品（Primary Commodity） 初级产品的价格（The Price of Primang Products） 出口补贴（Export Subsidies） 出口动物产品检疫（Quarantine of Export Animal products） 出口管制（Export Contral） 出口税（Export Duty） 出口退税（Export Rebates） 出口信贷（Export Finance） 出口限制（Export Restriction） 出口信贷国家担保制（Export credit Guarantee)

出口许可证（Export Licence） 储备货币（Reserve Carreacy） 处于发展初级阶段（In the Early Etages of Development） 处理剩余产品的指导原则（The Guiding Principle of Clealing With the Surplus Agricultural Products） 船舶（Vessel） 从量税（Specific Duty） 从价（Ad Valorem）

财税英语税务专用词汇及税收英语

财税英语-税务专用词汇及税收英语 财税英语－税务专用词汇及税收英语对话 1.税务专用词汇 State Administration for Taxation国家税务总局 Local Taxation bureau地方税务局 Business Tax营业税 Individual Income Tax个人所得税 Income Tax for Enterprises企业所得税 Income Tax for Enterprises with Foreign Investment and Foreign Enterprises 外商投资企业和外国企业所得税 tax returns filing纳税申报 taxes payable应交税金 the assessable period for tax payment纳税期限 the timing of tax liability arising纳税义务发生时间 consolidate reporting合并申报 the local competent tax authority当地主管税务机关

the outbound business activity外出经营活动 Tax Inspection Report纳税检查报告 tax avoidance逃税 tax evasion避税 tax base税基 refund after collection先征后退 withhold and remit tax代扣代缴 collect and remit tax代收代缴 income from authors remuneration稿酬所得 income from remuneration for personal service劳务报酬所得 income from lease of property财产租赁所得 income from transfer of property财产转让所得 contingent income偶然所得 resident居民 non-resident非居民 tax year纳税年度 temporary trips out of临时离境 flat rate比例税率 withholding income tax预提税 withholding at source源泉扣缴 State Treasury国库

03会计英语专用词汇及术语(中英文版)

03会计英语专用词汇及术语(中英文版)

会计科目英文 Accounting system 会计系统 American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeeping 簿记Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书 Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者 Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计 Return of investment 投资回报Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表 Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure disclose 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动 Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动 Owner’s equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量 Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力 Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders’equity 股东权益Window dressing 门面粉饰Account 帐户 会计英文(中英文对照) 一、资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 1001 现金Cash 1002 银行存款Cash in bank 1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票Bank draft '100904 信用卡Credit card '100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock '110102 债券Short-term investments - corporate bonds '110103 基金Short-term investments - corporate funds '110110 其他Short-term investments - other 1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 1111 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance

财税英语专业词汇

税务机关： 国税局：State Administration of Taxation地税局：bureau of local taxation地方税务局：Local Taxation bureau 外汇管理局：Foreign Exchange Control Board财政部：The Ministry of Finance 财政局：finance bureau 海关：the customs统计局： Statistics Bureau工商行政管理局： Administration of Industry and Commerce 出入境检验检疫局：Administration for EntryExit Inspection and Quarantine中国证监会：China Securities Regulatory Commission (CSRS) 劳动和社会保障部：Ministry of Labour and Social Security 税种： 营业税：Business tax增值税：VAT (value added tax)消费税：Excise印花税：Stamp tax/duty 个人所得税：Personal（Individual） income tax城市维护建设税：City maintenance construction tax 企业所得税：Corporate/enterprise/business income tax资源税：Resource tax土地增值税：Increment tax on land value 房产税：House property tax土地使用税：Land use tax车船使用税：Operation tax of vehicle and ship 耕地占用税：Farmland use tax教育费附加：Extra charges of education funds税收的本质特征: the “three features” of taxation 税收类型： 课征目的：一般税（普通税）General Tax；特别税（目的税，特定目的税）Specific Tax 计税依据：从价税 Ad valorem Tax；从量税Unit tax征收实体：实物税In Kind Tax；货币税Monetized Tax；劳役税 labor Tax 税收和价格关系：价内税 Tax With the Price；价外税Off-price Tax税负转嫁：直接税Direct Tax；间接税Indirect Tax 税收管理权限：中央税Central Tax；地方税Local Tax；中央地方共享税Shared Tax） 课税对象：商品劳务税（销售税）Goods and Services Tax；所得税Income Tax；财产税Property Tax；资源税resource tax 税收要素： 1、纳税人：纳税人（纳税义务人）Tax Payer；负税人Tax Bearer；扣缴义务人Withholding Agent 2、课税对象 Object of Taxation 3、税基 Tax Base 4、税目 Item of Tax 5、税率：税率结构:Tax rate structure 税率等级：Tax bracket 定额税率固定税率，Fixed Tax Rate；比例税率Proportional Tax Rate； 累进税率Progressive Tax Rate全额累进税率（Progressive tax rate in excess of total amount） 超额累进税率（Progressive tax rate in excess of specific amount） 名义税率（表列税率）Nominal Tax Rate；实际税率（有效税率）、实际负担率,Effective Tax Rate 累退税率Regressive tax rate边际税率marginal tax rate；平均税率average tax rate 6、纳税环节impact point of taxation 7、纳税期限tax day；the assessable period for tax payment 8 、纳税地点tax payment place9、减免税（税收优惠）,tax preference起征点tax threshold 免征额（费用扣除）tax deduction税收中性tax neutrality预算约束线budget constraint 无差异曲线indifference curve收入效应income effect替代效应substitution effect 税收超额负担deadweight lose; Excess Burden：消费者剩余consumer surplus 生产者剩余producer surplus 需求价格弹性price elasticity of demand供给价格弹性price elasticity of supply 洛伦茨曲线lorenz curve基尼系数gini coefficient税收乘数Multiplier theory 税收自动稳定机制automatic stabilizers——内在稳定器built-in stabilizers 稳健的财政政策：Prudent fiscal policy积极的财政政策：Pro-active fiscal policy 扩张性财政政策：Loose or expansionary policy紧缩性财政政策：Tight or contractionary policy 税负转嫁和归宿： 税收负担Tax Burden税负转嫁Tax Shifting税收归宿Tax Incidence：法定归宿Legal Incidence；经济归宿Economic Incidence 逃漏税Tax Evasion 偷税：tax dodging最优税收optimal taxation 前转Forward Shifting；后转Backward Shifting；混转Diffused Shifting；税收资本化Capitalization of Taxation 税制结构structure of tax system：主体税种main tax；辅助税种subsidiary tax 税式支出： 税式支出 Tax Expenditure system :税收减免tax abatement and tax exemption税收抵免tax credit税前扣除pre-tax deduction 优惠退税preferential tax refund（reinforcement）加速折旧accelerated depreciation 盈亏互抵loss carry-forward and carry-backward延期纳税tax deferral税收豁免tax exemption税收饶让tax sparing 优惠税率preferential tax rate

税务专用英语词汇

State Administration for Taxation 国家税务总局 Local Taxation bureau 地方税务局 Business Tax 营业税 Individual Income Tax 个人所得税 Income Tax for Enterprises企业所得税 Income Tax for Enterprises with Foreign Investment and Foreign Enterprises 外商投资企业和外国企业所得税 tax returns filing 纳税申报 taxes payable 应交税金 the assessable period for tax payment 纳税期限 the timing of tax liability arising 纳税义务发生时间 consolidate reporting 合并申报 the local competent tax authority 当地主管税务机关 the outbound business activity 外出经营活动 Tax Inspection Report 纳税检查报告 tax avoidance 逃税 tax evasion 避税 tax base 税基 refund after collection 先征后退 withhold and remit tax 代扣代缴 collect and remit tax 代收代缴 income from authors remuneration 稿酬所得 income from remuneration for personal service 劳务报酬所得 income from lease of property 财产租赁所得 income from transfer of property 财产转让所得 contingent income 偶然所得 resident 居民 non-resident 非居民 tax year 纳税年度 temporary trips out of 临时离境 flat rate 比例税率 withholding income tax 预提税 withholding at source 源泉扣缴 State Treasury 国库 tax preference 税收优惠 the first profit-making year 第一个获利年度

财务英语词汇汇总

第01章会计：用于决策的信息 accounting system 会计系统 一个组织用以发展会计信息并把这些信息传递给决策者的人员、程序、方法和记录。 American Accounting Association 美国会计协会 主要由致力于提高会计教育、研究和实践水平的会计教育工作者组成的一个专业会计组织。 American Institute of CPAs 美国注册会计师协会 一个注册会计师的专业组织，参与一系列专业活动，包括制定审计准则、进行研究以及在财务报告准则制定工作中与FA S B密切联系。 audit 审计 对财务报表的调查，旨在确定报表相对于公认会计原则的公允程度。 balance sheet 资产负债表 用财务语言反映公司在一个特定日期所处状况的报表。 bookkeeping 簿记 会计的文书性质的工作，包括记录日常的交易和保持企业的日常记录。 cash flow prospects 现金流量预测 一个企业能够向投资者提供该投资者投资的回报率以及投资回报额的可能性。 Certificate in Internal Auditing 内部审计证书 由内部审计师协会颁发的表明在内部审计领域专业技能的职业委任书。 Certificate in Management Accounting 管理会计证书 由管理会计协会颁发的表明在管理会计领域专业技能的职业委任书。 Certified Public Accountant 注册会计师 在达到严格的教育、经验和考核要求后由一个州发给执照的会计师。 cost accounting 成本会计 确定特定经营活动的成本并对成本信息进行解释。 external users 外部使用者 对报告企业拥有财务利益但不参与该企业日常经营的个人和其他企业(比如，所有者、债权人、工会、供应商、客户)。 financial accounting 财务会计 提供主要由外部决策者—投资者和债权人使用的关于一个经济实体的财务资源、义务和活动的信息。

税务英语

个人所得税完税证明：The People’s Republic of China Individual Income Tax Certificate 税务登记证Certificate of Taxation Registration 地税编号local tax code 国税编号national tax code 地税字号这么翻译：DSZH 成就工资(Merit Pay):绩效工资来自于英文中的Merit Pay但在中国更为贴切的说法提法应该是绩效提薪. 股权(Stock): 福利(Benefit): 津贴(allowance): 奖金(incentive pay): 成就工资(Merit Pay): 基础工资(Base Pay): 以职位为基础(Pay for Job)的基础工资和以能力为基础(Pay for Competency)的基础工资 Salary:从事管理工作和负责经营等的人员按年或月领取的固定薪金. Wages:工人按件,小时,日,周或月领取的工资. 收入差(pay ranges 1,pay structure: 2,pay grades: 3,pay ranges: 4,overlap: 重叠 年终红利(annual bonus 岗位工资post wages 岗位技能工资与岗位效益工资之优劣Discussion on Merits and Demerits of Skill Wages and Benefit Wages of Post 隐性报酬（intrinsic compensation）和显性报酬（extrinsic compensation）。 1.基础工资:Foundation wages 2.职务等级:Duty rank 3.级别工资:Rank wages 4.工资工龄:Wages job seniority 5.职务岗位津贴:Duty allowance 6.特殊岗位津贴基础津:Special allowance 7.基础津贴:Foundation allowance 8.综合补贴:Synthesis subsidy 9.岗位补贴:Post subsidy 10.目标奖:Goal prize 基础工资: Basic Wage (or Salary) 职务等级: Occupation Classification 级别工资: Classification Allowance 工资工龄: Long Service Allowance 职务岗位津贴: Occupation Benefit

2021年外贸英语 外贸常见税务术语

外贸英语外贸常见税务术语 外贸英语：外贸常见税务术语 保护关税（Protective Tariff） 保税（Bonded System） 布鲁塞尔估价定义（Brussels Definition of Value BDV） 差别关税（Differential Duties） 差价关税（Variable Import Levies） 产品对产品减税方式（Product by Product Reduction of Tariff） 超保护贸易政策（Policy of Super-protection） 成本(Cost） 出厂 ___（Cost Pri ___）

初级产品（Pri ___ry Commodity） 初级产品的` ___（The Pri ___ of Pri ___ng Products） 出口补贴（Export Subsi ___s） 出口动物产品检疫（Quarantine of Export Ani ___l products）出口管制（Export Contral） 出口税（Export Duty） 出口退税（Export Rebates） 出口信贷（Export Finan ___） 出口限制（Export Restriction） 出口信贷国家 ___制（Export credit Guarantee) 出口许可证（Export Li ___n ___）

储备货币（Reserve Carreacy） 处于发展初级阶段（In the Early Etages of Development） 处理剩余产品的指导原则（The Guiding Principle of Clealing With the Surplus Agricultural Products） 船舶（Vessel） 从量税（Specific Duty） 从价（Ad Valorem） 从价关税（Ad Valorem Duties） 模板,内容仅供参考

税务专用英语词汇

税务专用英语词汇~会计英语学习~ State Administration for Taxation 国家税务总局 Local Taxation bureau 地方税务局 Business Tax 营业税 Individual Income Tax 个人所得税 Income Tax for Enterprises企业所得税 Income Tax for Enterprises with Foreign Investment and Foreign Enterprises 外商投资企业和外国企业所得税 tax returns filing 纳税申报 taxes payable 应交税金 the assessable period for tax payment 纳税期限 the timing of tax liability arising 纳税义务发生时间 consolidate reporting 合并申报 the local competent tax authority 当地主管税务机关 the outbound business activity 外出经营活动 Tax Inspection Report 纳税检查报告 tax avoidance 逃税 tax evasion 避税 tax base 税基 refund after collection 先征后退 withhold and remit tax 代扣代缴 collect and remit tax 代收代缴 income from authors remuneration 稿酬所得 income from remuneration for personal service 劳务报酬所得 income from lease of property 财产租赁所得 income from transfer of property 财产转让所得 contingent income 偶然所得 resident 居民 non-resident 非居民 tax year 纳税年度 temporary trips out of 临时离境 flat rate 比例税率 withholding income tax 预提税 withholding at source 源泉扣缴