财务术语汇总

PEOPLE'S REPUBLIC OF CHINA, and I believe that the Statements contained in this return are true, correct
a n d c我om声p明le：te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
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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 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 payable on domestic sales offset against VAT on purchase for export sales 出口抵减内销产品应纳 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 Amount transfer in at current period （amount overpaid represented by a "-" sign） 本期转入数（多交数 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"-" Head of unit 单位负责人 Finance employee in charge 财务负责人 Double-check 复核 Prepared 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 Taxation period 税款所属时间 Monetary Unit 金额单位 Taxpayer's registration number 纳税人识别号 Taxpayer's Name 纳税人名称 Taxpayer's Address 纳税人地址 Zip code （postcode） 邮政编码 Type of business 登记注册类型 Industry type 行业 Taxpayer's 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 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
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Operating expenses 销售（营业）成本 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 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 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 adjustment Adjustment to tax payment for employee benefits , employee labor
Tax payer's file number 纳税人编码
Unit's name and Address 工作单位及地址
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
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税收报表词汇英汉对照
靠 的 ，Sig完na整tu的re。签字
General Accountant （signature） 会计主管人签字
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
INCOME
TAX
LAW
OF THE PEOPLE'S REPUBLIC OF CHINA. The withholding agents should turn the tax withheld over to the
State Treasury and file the return with the local tax authorities within seven days after the end of the taxable
Date of filing 填表日期
Day 日
Month 月
Year 年
Monetary Unit 金额单位
RThMisBrYetuuarnn
人民币 元 is designed
in
accordance
with
the
provisions
of
Article
9
of
INDIVIDUAL
m o nt根h.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 agent's name 扣缴义务人名称
Address 地址
Telephone Number 电话
Tax payer's name 纳税义务人姓名
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
DI deecclalararetiothnabt ythWe irtehthuornldiinsgfilalegdenotu扣t in缴a义cc务or人da声nc明e with the INDIVIDUAL INCOME TAX LAW OF THE
Quick calculation deduction 速算扣除数
Amount of tax withheld 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
Withholding Tax Form （代扣所得税表）
English Language Word or Term Chinese Language Word or Term INDIVIDUAL INCOME TAX
Withholding agent's file number 扣缴义务人编码
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
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