财税英语专业词汇
财经英语词汇
1.公共财政、财政政策、货币政策：public finance 、fiscal policy 、monetary policy2.扩张性或紧缩性财政政策：expansionary (loose) or contractionary (tight) fiscal policy3.通货膨胀与通货紧缩：inflation and deflation4.公共支出、公共收入：pLiblic spending 、pu blic revenue5.政府采购和转移支付：exhaustive spending and transfer spending6.公平与效率：fairness and efficiency7.个人收入所得税、企业所得税：individual income tax 、corporate income tax8.工薪税；遗产、继承、赠与税：payroll tax ；estate、inheritance、gift tax9.财产税、关税、增值税：property tax 、tariffs (customs duties) 、value-added tax10.消费税、一般消费税、特殊商品税：consumption tax 、general sales tax 、excise tax11.工资收入（就业收入）、利息收入：employment earnings 、interest income12.股息收入和资本收益：dividend income and capital gains13.应纳税所得额、豁免额、抵扣额：taxable income 、exemptions 、deductions14.社会保障法、社会保障税：the Social Security Act、social security tax15.公开市场操作、银行准备金：open market operations 、reserve requirements16.再贴现窗口：the “Discount Window”17.量化宽松、经济展望：quantitative easing 、economic outlook18.利率、税率、汇率：interest rate 、tax rate 、exchange rate19.累进税率和直线税率：progressive tax rate and flat tax rate20.边际税率、平均税率和实际税率：marginal tax rate、average tax rate、effective tax rate21.税种、税收原则、税收返还：types of Taxes 、principles of Taxation 、tax refund22.支付能力原则、受益原则：ability-to-pay principle 、benefits Principle23.管理费用、遵从成本、超额负担：administration costs、compliance costs、excess burden24.劳动供应、储蓄、实物投资：labor supply 、saving 、physical investment25.调整后总收入、纳税单位：adjusted gorss income 、taxable unit26.公债、股票市场：public debt、stock market。
财务会计英文词汇
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;工商税Capital Tax 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 <美>公司税后利润（额）;公司税后收益（额）Corporate Profits Before Taxes <美>公司税前利润（额）;公司税前收益（额）Corporation Tax Act <美>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 ①［国内］税;［国内］货物税②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 Tax Makeup 补税罚款Franchise Tax 特许经营税;专营税Free of Income Tax （＝[缩]f.i.t.）<美>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Income 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 Income Tax Return 个人所得税申报表Individual Tax 个人税Inheritance Tax <美>继承税;遗产税;遗产继承税Investment Tax Credit （＝[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 <美>繁杂捐税;小额消费品税Payroll Tax 工薪税;工资税;<美>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;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 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 <美>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 <美>税款扣除数;税款减除数Tax Deductible Expense 税收可减费用Tax Deductions <美>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 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，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 ①转让税;过户税②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Withholding Income Tax <美>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 TermINDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个人所得税报告表Withholding agent's file number 扣缴义务人编码Date of 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 I NCOME 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 localtax 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。
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?对话内容：纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？Taxpayer: my company will begin business soon, but I have little knowledgeabout the business tax.Can you introduce it?税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
专业术语-财务英语词汇A5-财会英语
专业术语-财务英语词汇A5air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony ⽣活费；赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险；综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的⽀出allowance 免税额；津贴；备抵；准备⾦allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀⽽预留的款项；通胀准备⾦allowance for repairs and outgoings 修葺及⽀出⽅⾯的免税额allowance to debtor 给债务⼈的津贴alteration of capital 资本更改alternate trustee 候补受托⼈。
税务专业英语常用词汇整理
税务专业英语常用词汇整理随着全球经济的发展和国际贸易的增加，税务专业英语的重要性日益凸显。
无论是从事税务工作的专业人士，还是对税务有兴趣的学习者，掌握一些常用的税务专业英语词汇是必不可少的。
本文将整理一些常用的税务专业英语词汇，帮助读者更好地理解和运用。
一、税收类型(Types of Taxes)1. Income Tax - 所得税2. Value Added Tax (VAT) - 增值税3. Corporate Tax - 企业所得税4. Sales Tax - 销售税5. Property Tax - 房产税6. Excise Tax - 特别消费税7. Customs Duty - 关税8. Gift Tax - 赠与税9. Inheritance Tax - 遗产税10. Payroll Tax - 工资税二、税务部门(Tax Authorities)1. Tax Administration - 税务管理机构2. Internal Revenue Service (IRS) - 美国国内税务局3. Her Majesty's Revenue and Customs (HMRC) - 英国国家税务和海关总署4. State Tax Department - 州税务部门5. Tax Inspectorate - 税务检查机构6. Tax Court - 税务法院三、纳税申报(Tax Filing)1. Tax Return - 纳税申报表2. Taxpayer Identification Number (TIN) - 纳税人识别号3. Taxable Income - 应税收入4. Deductions - 扣除项5. Tax Exemptions - 免税额6. Tax Refund - 税款退还7. Tax Evasion - 逃税8. Tax Avoidance - 避税四、税务审计(Tax Auditing)1. Tax Audit - 税务审计2. Audit Trail - 审计轨迹3. Tax Compliance - 税务合规4. Taxpayer's Rights - 纳税人权益5. Tax Assessment - 税务评估6. Tax Penalty - 税务罚款7. Tax Fraud - 税务欺诈五、国际税务(International Taxation)1. Double Taxation - 双重征税2. Tax Treaty - 税收协定3. Transfer Pricing - 转让定价4. Base Erosion and Profit Shifting (BEPS) - 基地侵蚀和利润转移5. Controlled Foreign Corporation (CFC) - 受控外国公司6. Permanent Establishment (PE) - 永久机构7. Thin Capitalization - 薄资本化六、税务报告(Tax Reporting)1. Financial Statements - 财务报表2. Tax Provision - 税务准备3. Taxable Year - 纳税年度4. Taxable Period - 纳税期间5. Taxable Event - 应税事件6. Withholding Tax - 预扣税7. Taxable Gain - 应税收益8. Tax Loss - 税务损失七、税务筹划(Tax Planning)1. Tax Incentives - 税收激励措施2. Tax Credits - 税收抵免3. Tax Shelters - 避税港4. Offshore Tax Planning - 离岸税务筹划5. Tax Optimization - 税务优化6. Tax Haven - 避税天堂八、税务法律(Tax Laws)1. Tax Code - 税法典2. Tax Regulations - 税法规定3. Tax Treaties - 税收协定4. Tax Court Rulings - 税务法院裁决5. Tax Dispute Resolution - 税务争议解决结语：以上是一些常用的税务专业英语词汇，涵盖了税收类型、税务部门、纳税申报、税务审计、国际税务、税务报告、税务筹划和税务法律等方面。
财税常用专业词汇
财税常用专业词汇第一篇：财税常用专业词汇会计中的常用词汇 (1)机构名称 (3)税种名称（我国的29种） (4)通用术语 (5)会计中的常用词汇企业会计准则Accounting Standards for Enterprises权责发生制（应收应付制）accrual basis accounting system收付实现制cash basis accounting system账面价值book value公允价值fair value清算价值liquidation value置存价值carryingvalue残值scrape/salvage value历史成本historical cost重置成本replacement cost面值face value或par value资产负债表balance sheet利润表profit statement现金流量表 cash flow statement所有者权益变动表statement of changes in equity利润分配表statement of allocation of net income财务状况变动表statement ofchanges in financial position资金来源和运用表 statement of sources and uses of funds 折旧depreciation直线法straight-line method（SL）年数总和法sum-of-the-year's－digits method（SYD）双倍余额递减法double－declining－balance method（DDB）加速折旧法 accelerated depreciation method四大假设four accounting assumptions：会计主体accounting entity 持续经营going concern 货币计量measuring unit 会计分期accounting period可合理确定(95%～100%)reasonablecertain很可能（50％～95%）probable有可能（5％～50%）possible极小可能（0～5%）remote研发费R&D cost研究阶段research stage 开发阶段develop stage 资本化 capitalization 费用化 expensing成本的资本化与费用化有何不同？What is the difference between capitalizing and expensing a cost?交易性金融资产trading financial asset 持有至到期投资held-to-maturity investment 可供出售金额资产salable financial asset 投资性房地产 investment real estate无形资产 intangible assets商标权 trademarks专利权 patents 特许权 franchise著作权 copyright计算机软件 computer software商誉 goodwill开办费 organization costs机构名称全国人民代表大会the national people’s congress（NPC）常务委员会the standing committee全国人大常务委员会 the standing committee of the national people’s congress国务院the state council 财政部 the ministry of finance国家税务总局State Administration for Taxation地方税务局Local Taxation bureau当地主管税务机关the local competent tax authority税务局The Revenue Office工商行政管理administrative agency for industry and commerceAdministration for industry and commerce（AIC）中外合资企业Chinese-foreign equity joint ventures 中外合作企业Chinese-foreign contractual joint ventures 外商投资企业 foreign investment 外国企业 foreign enterprise外资企业foreign-capital enterprises 出口型企业export-oriented enterprise先进技术企业technologically advanced enterprise普通合伙企业general partnership(GP)有限合伙企业limited partnership(LP) 有限责任合伙limited liability partnership(LLP)企业经济特区Special Economic Zone沿海经济开发地区 in coastal economic open zones 边远不发达地区 remote underdeveloped areas税种名称（我国的29种）value added tax business tax consumption tax enterprise income tax；Income Tax for Enterprises customs taxindividual income tax resource taxurban and township land use taxcity maintenance and construction tax farmland occupation tax land appreciation tax stamp taxvehicle acquisition taxdeed tax fuel taxsecurity transaction tax social security taxhouse property tax slaughter tax urban real estate tax inheritance tax banquet tax vehicle and vessel usage taxvehicle and vessel license plate tax vessel tonnage tax agriculture tax animal husbandry taxincome tax on foreign enterprises and enterprises with foreign investment；增值税营业税消费税企业所得税关税个人所得税资源税城镇土地使用税城市维护扩建税耕地占用税土地增值税印花税车辆购置税契税燃油税证券交易税社会保障税房产税屠宰税城市房地产税遗产税筵席税车船使用税车船使用牌照税船舶吨税农业税牧业税外商投资及外国企业所得税Income Tax for Enterprises with Foreign Investment and Foreign Enterprises fixed assets investment orientationregulation tax固定资产投资方向调节税The tax collection and administrative law税收征管法The detailed rules for the implementation of sh ……的实施细则通用术语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 outbound business activity 外出经营活动 Tax Inspection Report 纳税检查报告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 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 the tax school大学里的税务学院 The Tax Institute一般作为机构的税务学院the national tax institute国家税务干部学院nominal tax rate 名义税率effective tax rate实际税率第二篇：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” oftaxation 税收类型：课征目的：一般税（普通税）General T ax；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 Agent2、课税对象Object of Taxation3、税基Tax Base4、税目Item of Tax5、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 rate6、纳税环节impact point of taxation7、纳税期限tax day；the assessable period for tax payment、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T ax 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 rateThere is an old saying, “Nothing in life is certain except death and taxes.” The first part is true for everyone and the second certainly true for anyone in china who is of legal age, has a job, or ever buys anything.Income tax, business tax, and resource tax are just a few of the fees that government impose on its citizens.Tax is very important to our country, which can be used in the public services, such as education, road construction, public health and so on.As we all know, tax makes up a great part of our country's revenue, and the development of our country depends on it.From what has been discussed above, we can seethat it is everyone's legal duty to pay tax, because it means making contributions to the country and everyone can benefit from it.Those who try to dodge and evade taxation are sure to be punished, In a word, paying tax is our responsibility for society.I would be swollen with pride if I become a really tax payer..第三篇：材料学专业词汇8.Fracture :Microscopic Aspects fracturen 断裂microscopic a 微观的 macroscopic a 宏观的 crackn 裂纹nucleationn 形核 propagationn 扩展 ductilea 韧性的 brittlea 脆性的 brittlenessn 脆性 semi-brittle a 半脆性的 failure n 失效coalescence n 连接void n 空洞cross-sectional 横截面的 shear v 剪切transgranular a 穿晶的 preferentially adv 优先地 intergranular a 沿晶的 magnification n 放大 indentationn 凹陷8.1morphology n 组织，形态 dimple v 生微涡 rupturen 断裂 neckingn 颈缩 elastica 弹性的 ceramicsn 陶瓷 polymern 聚合物 tipn 尖端cleavage fracture 解理断裂 grain boundary晶界crystallographic plane 晶体学面 grainn 晶粒 crazen 微裂纹 tensilea 拉伸的stress concentration 应力集中 precursor n 预兆shearing banding 剪切带 flow stress流变应力 composite n 复合材料 fibrous a 纤维的 matrix n 基体 reinforcementn增强 bondingn 结合 compressionn 压缩 kinkingn 扭断 mechanismn 机制 plastica 塑性的 microbucklingn 微观弯曲8.2mobile dislocation可动位错 interatomic a 原子间的 bondn 键cohesive stress内聚应力 perfect crystal完整晶体Young’s modulus杨氏模量 defectn 缺陷 whiskern 晶须immobilea 不可动的 slip plane滑移面 restrictionn 限制 criterionn 判据 fibern 纤维 rollv 轧制heterogeneity n 不均匀性 striationn 擦痕 interiorn 内部 air bubble气泡 parametern 参数 inflexibilityn 不变性 dimplen 韧窝 triaxiala 三轴的 equiaxiala 等轴的 ellipticala 椭圆的 elastic-plastic弹塑性 qualitativea 定性的 stainless steel不锈钢interfacial bonding 界面结合 triaxiality n 三轴，cleavagev 解理，分裂 crystallographica.结晶学的 crystallinen 晶体orientationn.取向，排列方向facetn 倒角 screw dislocation螺旋位错cleavage step解理台阶 convergencen 会聚face-centered cubic面心立方体 body-centered cubic体心立方体 hexagonal close-packed 密排六方体 tungsten n钨molybdenumn 钼 chromiumn 铬 berylliumn 铍 magnesium n 镁 quenchv 淬火 tempern 回火 annealingn 退火 crystal lattice 结晶点阵 sensitizeda 激活 trajectoryn 轨迹 phosphorusn 磷.Recovery and Recrystallization recoveryn 回复recrystallizationn 再结晶 transformationn 转变 ,相变 alloy n 合金meltinga 熔化的cold-workeda冷加工的 terminal a 终点的 curvature n 曲线Gibbs free energy 吉布斯自由能 entropyn 熵10.1 stored energy储存能 subgrainn 亚晶 impurityn 杂质 extrusion n 挤压 thermala 热的inversely proportion 反比例10.2relaxation process驰豫过程 vacancyn 空位interstitial atom 间隙原子 vacancy motion 空位移动 hardnessn 硬度 resistivityn 电阻率 point-defect点缺陷self-explanatory a 不解自明的 elastic strain 弹性应变 stacking faults堆垛层错 lattice defect点阵缺陷 dislocation tangle 位错缠结 cellular a 多孔的misorienteda 取向错误的 two-dimensional二维的 diffusionn 扩散 Laue pattern劳厄斑 diffraction spot衍射斑点 etch-pit technique 点蚀坑技术10.3vacancy migration空位迁移 self-diffusion自扩散 dislocation climb位错攀移10.4statisticala统计的 fluctuationn波动 bulgev凸出来radiiradius pl 半径 sphericala球的, 球形的 protrudev（使）突出/伸出 incubation n孕育期velocityn速度、速率 coincident同时发生的 subboundary亚晶界10.5nucleation rate形核率 isothermallyad 等温地 impingevi 撞击 linear portion线形分配 nucleusn 核 phantomn模型integratev 求…的积分 negligiblea可以忽略的 modification n修正 sigmoida反曲的 decayv衰退 metallographica金属结构的 potentialn电势、电位 molen摩尔 volumen体积 coefficientn系数 criticala临界的10.6dashed curve点划线inverse relationship 反函数关系 brassn黄铜fine-graineda细晶的 optimizev优化10.7 rodn 棒 soft solder软焊剂 bendv 弯曲deformation texture 形变织构 annealing texture :退火织构recrystallization texture 再结晶织构 cube texture 立方织构 mismatchv 错配 meritn 优点anisotropyn 各向异性 magnetica 有磁性的 sheetn 薄板secondary recrystallization 二次再结晶bracket n方括弧的一边 intersectionn 交叉点，交点 grooven 沟槽 retardv 阻止 diametern 直径 concavea 凹的 steady-state 稳态的fascinatinga 吸引人的 tungstenn 钨 filamentn 灯丝 thorian 二氧化钍 creepv 蠕变 resistancen 阻力 undopeda 无搀杂的 sketchn 略图 interlockv 连接 dopev 掺入 dopantn 搀杂物 sinteringn 烧结物volatilizev（使）挥发 ingotn 铸锭fiber texture纤维织构 submicroscopic a 亚显微的 poren 气孔Chapter 14 Some Applications of Physical Metallurgy metallurgyn 冶金学 manipulatev 操作 optimizea 最佳化 weld jointn 焊点 solder jointn 焊接点 devicen 仪器14.1strengthening mechanism 强化机制 work hardening 加工硬化solid solution hardening 固溶硬化 particle hardening粒子硬化 burgers vector 柏氏矢量 virtuallyad 实际上 reciprocal倒易的 flow stress流动应力 foreign atom异类原子 misfitn 错配 interstiticala 间隙的 symmetricala 对称的octahedral void八面体空位 unsymmetrica不对称的 tetragonala正方形的 screw n螺钉dilatational a膨胀的 distortion n扭转，畸变 etch v侵蚀dilute hydrofluoric acid 稀释氢氟酸膜14.2nitrogen n氮 revealv 揭示 amorphous a非晶的gaugen标距 bulkn整体Charpy impact test 摆锤式冲击试验 torchn焊灯horizontala水平的synonymous a同义的cast iron 铸铁flake n薄片nodular a球状的 graphite n石墨 quote v引用homogenization n均匀性 corrosionn腐蚀 weldability n焊接性 formabilityn成形性 machinability n可加工性 reliability n可靠性 whisker 金属晶须pearlitic a珠光体的ultimate a基本的patent n专利lamellar a层状的 cellular a多孔的substructuren亚结构 latch n板条substitutional a代位的solid-solution hardening 固溶硬化octahedral a八面体的interstitial void 间隙空位 dipolar a两极的precipitation hardening 析出硬化sub zero 零度以下的negligible a可忽略的 millisecond n毫秒autotempering 自动回火structure hardening 结构硬化lath martensite 板条马氏体dislocation hardening 位错强化plate martensite 片状马氏体 residual a 残余的microcracking n显微裂变 substantially a实质上 redistribution n再分配spontaneous cracking 自发破裂 spheroidize v球化eutectoid temperature 共析温度Ostwald ripening process 奥斯特瓦尔德熟化过程Bainite n贝氏体retained austenite 残余奥氏体 regainn回伸率age-hardening 时效硬化vanadium n钒molybdenum n钼detrimental a有害的 retard v 延迟overaging n过时效 cohesion n内聚力ausformed steel 奥氏体钢 martensitic steel 马氏体钢high-hardenability 高硬化能力i inherited dislocation 遗传的位错 subsequently adv后续的 refinement n 细化 twinned a形成孪晶的 equivalent a相等的stress-true strain diagram 应力－应变曲线neck down 颈缩断开maraging steel 马氏体时效钢decomposition[化学]分解iron-nickel phase diagram 铁-镍相图binary a 二元的equilibrium n平衡 hysteresis n 迟滞现象heat-treat cycle 热处理循环ageing reaction 时效反应angstromn埃 deoxidatonn 脱氧 v-notchv 型缺口 siliconn硅postulatev视……为当然decarburization v脱去……的碳 preheating n预热 post-weld 焊接之后magnetic property 磁性性能 slant v（使）倾斜superconductor n超导体第四篇：专业词汇企业风险管理员相关概念一、企业全面风险管理的概念：企业全面风险管理是指企业在实现未来战略目标的过程中，试图将各类不确定因素产生的结果控制在预期可接受范围内的方法和过程，以确保和促进组织的整体利益实现。
财税英语税务专用词汇及税收英语.pdf
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?对话内容：纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？Taxpayer:my company will begin business soon,but I have little knowledgeabout the business tax.Can you introduce it?税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
财税英语专业词汇
Work and earn; pay tax and die. (Old German Proverb)工作，赚钱；纳税，死亡。
——德国古谚The government deficit is the difference between the amount of money the government spends and the amount it has the nerve to collect. (Sam Ewing)政府赤字是指政府消耗的数额和它够胆征收的数目之间的差。
——山姆·厄文（美国作家、记者）Our constitution is in actual operation; everything appears to promise that it will last; but nothing in this world is certain but death and taxes. (Benjamin Franklin)我们的宪法已开始实际运作起来；表面上一切都承诺会亘古不变，但事实上除了死亡和赋税，没有什么是确定无疑的。
——本杰明·富兰克林“The Internal Revenue Code” is about 10 times the size of the Bible ——and unlike the Bible ,contains no good news. (Don Nickles) 国内税收法典大概有《圣经》的10倍那么厚——然而不像《圣经》，它里面没有任何的福音。
——唐·尼科尔斯（俄克拉何马州民主党参议员）If you drive a car, I will tax the street.If you try a seat, I will tax your seat.If you get too cold , I will tax the heat.If you take a walk, I will tax your feet.Taxman !Well, I am the taxman.Yeah, I am the taxman.（The Beatles “Taxman”）如果你开车，我就对街道课税；如果你想坐，我就对你的座位课税；如果你觉得太冷，我就对暖气课税；如果你散步，我就对你的脚课税。
税收报表英语词汇
税收报表英语词汇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;工商税Capital Tax 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 <美>公司税后利润（额）;公司税后收益（额）Corporate Profits Before Taxes <美>公司税前利润（额）;公司税前收益（额）Corporation Tax Act <美>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 ①［国内］税;［国内］货物税②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 Tax Makeup 补税罚款Franchise Tax 特许经营税;专营税Free of Income Tax （＝[缩]f.i.t.）<美>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Income 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 Income Tax Return 个人所得税申报表Individual Tax 个人税Inheritance Tax <美>继承税;遗产税;遗产继承税Investment Tax Credit （＝[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 <美>繁杂捐税;小额消费品税Payroll Tax 工薪税;工资税;<美>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;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 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 <美>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 <美>税款扣除数;税款减除数Tax Deductible Expense 税收可减费用Tax Deductions <美>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 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，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 ①转让税;过户税②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]V AT）增值税Wage Bracket Withholding Table 工新阶层扣税表Withholding Income Tax <美>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 TermINDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个人所得税报告表Withholding agent's file number 扣缴义务人编码Date of 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 ofArticle 9 of INDIVIDUAL 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 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。
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 fundsState 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 Securitytax 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]cconsult; 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 breakmake 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 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tax return form 纳税申报表格tax voucher application for the sale and purchase of foreign exchange 售付汇税务凭证申请审批表the use of invoice 发票使用trading contract 购销合同transportation business 运输业under the rate on value method 从价urban house-land tax 城市房地产税VAT(value-added tax, value added tax) 增值税Written application letter 书面申请报告资产负债表：balance sheet 可以不大写b利润表： income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows。
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字体：[ 大中小 ] 日期：2008-04-11 浏览次数：1729 保护视力色：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?对话内容：纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？Taxpayer: my company will begin business soon, but I have little knowledgeabout the business tax. Can you introduce it?税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
税务专业英语常用词汇整理
税务专业英语常用词汇整理税务作为一个重要的经济管理领域，具有自己独特的专业术语和词汇。
我们整理了一些常用的税务专业英语词汇，以帮助大家更好地了解和运用。
1. Taxation - 税收
2. Taxpayer - 纳税人
3. Tax return - 纳税申报表
4. Tax evasion - 逃税
5. Tax avoidance - 避税
6. Tax deduction - 税务减免
7. Taxable income - 应税收入
8. Tax liability - 税务责任
9. Tax bracket - 税率档次
10. Tax audit - 税务审计
11. Taxable entity - 纳税实体
12. Tax exemption - 免税
13. Value-added tax (VAT) - 增值税
14. Income tax - 个人所得税
15. Corporate tax - 企业所得税
16. Property tax - 房产税
17. Customs duty - 关税
18. Excise tax - 特别消费税
19. Withholding tax - 预扣税
20. Tax treaty - 税收协定
此外还有许多与税务相关的词汇可以继续深入学习和探索。
希望以上整理的常用税务专业英语词汇对您有所帮助。
财税专业英语
disequilibrium 失衡externality 外部性，外溢性inflation 通货膨胀market failure 市场失灵，市场失效Medicare 医疗保险制度monopolistic competition 垄断竞争monopoly 垄断natural monopoly 自然垄断negative externalities 负外部性，负外溢性oligopoly 寡头垄断Pareto efficiency 帕累托效率perfect competition 完全竞争positive externalities 正外部性，正外溢性price mechanism 价格机制public financing of private provision 私人提供的公共融资public provision 公共提供subsidy 补贴unemployment 失业club goods 俱乐部产品collective goods 集体产品free-rider problem 搭便车问题global public goods 全球性公共产品nonexcludability 非排他性nonrivalry 非竞争性public bads 公害产品public goods 公共产品publicness 公共性rational ignorance of voters 选民的理性无知shirking 卸责social goods 社会产品special-interest groups 特殊利益集团ability to pay 支付能力accountability 责任autonomy 自治cash expenditure 现金支出departmental agency 部门代理机构exhaustive expenditures 消耗性支出，购买性支出general government expenditure (GGE) 一般政府支出K-12 education K-12教育，指到高中为止的教育体系Macro models 宏观模型Micro models 微观模型Non-Profit Organization(NPO) 非营利性组织postsecondary education 高等教育public law administration(PLA) 公法行政实体public service delivery 公共服务提供real expenditure 实际支出school voucher 教育券state-owned enterprise 国有企业subsidiary 补助Tiebout-type competition 蒂布式竞争transfer payments/expenditures 转移性支出transition country 转型国家transparency 透明度user charging 使用者收费annuity 年金cohort life expectancy 群组预期寿命consumer price index 消费价格指数defined benefit 确定受益制defined contribution 确定供款制financial defined contribution(FDC) 融资的确定供款制fully funded system 完全基金制Great Depression 大萧条internal rate of return 内部收益率modified pay-as-you-go basis 修正的现收现付制non-financial DC 非融资的确定供款制national DC(NDC)scheme 名义确定供款制计划OASDHI(old age,survivors,disability and health insurance) 老年、遗嘱、残疾与健康保险项目OASDI 老年、遗嘱和残疾保险项目OASI(old age and survivors’ insurance) 老年与遗嘱保险pay-as-you-go(PAYG) 现收现付制portfolio 投资组合social security trust fund 社会保障信托基金social security 社会保障SSI(supplementary security income) 补充保障收入universal participation 普遍参与wage ceiling 工资封顶ability-to-pay principle 量能原则，支付能力原则average tax rate(ATR) 平均税率benefit principle 受益原则，利益原则customs duty 关税direct tax 直接税effective tax rates 实际税率（实际税率与法定税率可能不一样，可能是因为税收优惠的缘故，也可能是逃税引起的）estate and gift tax 遗产税与赠与税flat-rate tax 单一税gasoline tax 汽油税general tax 一般税horizontal equity 横向公平indirect tax 间接税individual income tax 个人所得税marginal tax rate(MTR) 边际税率payroll tax 工薪税poll tax 人头税progressive tax rate structure 累进税率结构proportional tax rate structure 比例税率结构regressive tax rate structure 累退税率sale tax 销售税selective tax 选择税statutory tax rate 法定税率tax 税taxation 税，税制tax base 税基tax bracket 税档tax fairness 税收公平tax principle 税收原则tax rate structure 税率结构user fee 使用费vertical equity 纵向公平carroussel 旋转木马避税法consumption tax 消费税corporate profit tax 公司利润税double taxation 重复征税exemption 免税general sales tax 一般销售税goods and services tax 商品劳务税indirect tax 间接税nuisance tax 小额消费品税payroll tax 工资薪金税personal income tax 个人所得税profit tax 利润税progressive tax 累进税refundable 可退税的regressive tax 累退税sales tax 销售税selective sales tax 选择性销售税sin tax 恶税turnover tax 周转税value-added tax(V AT) 增值税zero-rated 零增值税的（货物和劳务）adjusted gross income (AGI) 经调整的毛收入capital gain 资本利得deduction 扣除，扣除额Department of the Treasury (美国)财政部Ministry of Finance 中国财政部EGTRRA (the Economic Growth and Tax Relief Reconciliation Act of 2001) 《经济增长与减税法案》exemption 豁免，免税额flat tax 单一税fundamental tax reform 根本性税制改革itemized deduction 项目扣除joint return 联合申报表standard deduction 标准扣除tax competition 税收竞争tax liability 应付税款tax return 税收申报表taxable income 应税收入territorial taxation 属地税收withholding payment 预缴（税款）支出accelerated depreciation 加速折旧advance corporation tax (ACT) 预缴公司税classical tax system 古典税制capital stock (stock of capital) 资本存量corporate tax (corporation tax) 公司所得税depreciation allowance 折旧提存dividend 红利，股息dividend relief 股利免税double taxation 重复征税economic effective 经济效应excess-profits tax 超额利润税full integration 完全一体化imputation tax system 归集税制incidence 归宿（tax incidence 税收归宿）industrialized country 工业化国家outlays for research and development (R&D) 研发支出partial imputation system 部分归集制partnership method 合伙法split-rate system 分率制real (inflation-adjusted) income 实际收入（经济通货膨胀调整后的收入）shareholder 股东subnational government 中央一下政府，地方政府tax credit 税收抵免tax haven 避税港，税收天堂tax holiday 免税期tax jurisdiction 税收管辖权tax shelter 税务避难所bailout 援助clearing 承兑default 债券拖欠，到期不兑现external debt 外债hyperinflation 恶性通胀inflation 通货膨胀inflation-indexed bond 消除通胀指数的债券internal debt 内债issuance 发行Keynesian 凯恩斯主义municipal bond 市政债券national debt 公债，国债private debt 私债public debt (government debt or national debt) 公债sovereign bond 主权债券structure （债券）结构automatic stabilizers 自动稳定器backfire 事与愿违，产生反效果balanced budget 平衡预算business cycle 经济周期contractionary fiscal policy 紧缩性财政政策countercyclical fiscal policy 反周期财政政策countercyclically 反周期地（指与经济周期既定阶段发展方向相反的，如在经济周期高涨阶段采取通货紧缩政策，以防止通货膨胀鞥问题的出现）crowding out 挤出效应discretionary fiscal policy 相机抉择的财政政策exchange rate appreciation 汇率升值expansionary fiscal policy 扩张性财政政策gross domestic product (GDP) 国内生产总值inside lag 内部时滞macroeconomic policy 宏观经济政策natural rate of 自然······率Ricardian Equivalence 李嘉图等价（定理）supply-side economists 供给学派经济学家twin deficits （预算和贸易）双赤字categorical grant 分类拨款fiscal federalism 财政联邦制，财政联邦主义fiscal transfer 财政转移支付general unconditional grant 一般性的无条件拨款grant 拨款interjurisdictional externality 辖区间的外溢性local public goods 地方性公共产品matching grant 配套拨款national public goods 全国性公共产品Tiebout Model 蒂布模型vote with one’s feet 用脚投票网络资源：英文维基百科辞典网站关于公共部门的互联网杂志/het/经济思想史网站一个推动制度研究的网站/gpgn/topic04.php全球性公共产品研究网络/jbc詹姆斯·布坎南政治经济学研究中心公共选择学会网站/liberty/public_goods_fallacies.html关于公共产品理论不同看法的一个网站世界银行网站，该网站提供大量公共支出改革的文章和资料 OECD网站，该网站提供大量和公共支出有关的文章和资料美国政府网站/spending_review/spend_csr07/spend_csr07_index.cf m 英国财政部网站麻省理工学院经济系网站/feldstein NBER网站Martin Feldstein的文集世界银行网站卡图研究所网站美国国内收入署中国国家税务总局税收知识综合网站/business-and-economy/vat.html提供大量增值税的资料/state.html提供美国州和地方政府的税收材料提供税收政策方面的资料美国城市研究所和布鲁金斯学会合作机构税收政策中心的网站http://www.fourmilab.ch/ustax/ustax.html美国税法在线网站/taxstats/bustaxstats/article/0,,id=97145,00.html该网页提供大量公司所得税统计资料/一个税收新闻网站，提供大量最新税收资讯/美国财政部公债局网站/Services/Public+Debt+Management/index.html世界银行的该网站提供公债管理方面的资料大英百科全书电子版，提供各学科的知识和信息，在经济学科拥有丰富的知识库和最新资讯经济学科电子图书馆，拥有丰富的经济学电子图书资源北京大学中国经济研究中心：/cn/经济学阶梯教室：/国务院研究发展中心：/南京大学商学院斯密论坛：/xueshu。
财务会计英语词汇库汇总
财务会计词汇库汇总Finance/Accounting Glossary 资产负债表Balance Sheet资产Asset流动资产Current assets现金Cash货币资金Cash and cash equivalent银行存款Cash in bank应收账款Trade receivable坏账准备reserve/provision for bad debts存货Inventory原辅材料Materials在产品WIP（Work In Progress）产成品Finished goods预付账款Prepaid expenses应收票据Notes receivable有价证券marketable securities预付货款advances to suppliers内部往来intercompany account其他应收款Other receivables材料采购Materials purchased原材料Raw materials包装物Containers材料成本差异Cost variances of materials委托加工材料Materials in outside processing自制半成品Semi-finished goods分期收款发出商品Goods on instalment sales存货变现损失准备Provision for loss on realization of inventory长期投资Long term investment固定资产Fixed assets固定资产原价Fixed assets-cost累计折旧Accumulated depreciation资产减值准备Asset devaluation reserve资产减值损失Asset impairment loss固定资产净值Fixed assets-net value固定资产现值Fixed assets-book value在建工程Construction in progress拨付所属资金Funds to branches无形资产Intangible assets专利权Patents非专利技术Non-patents著作权Copyrights商标权Trade Marks土地使用权Tenure商誉Good will工业产权及专有技术Proprietary technology and patents其他无形资产Other intangible assets其他资产Other assets开办费Organization expenses筹建期间汇兑损失Exchange loss during the start-up period 递延投资损失Deferred loss on investments其他递延支出Other deferred expenses流动负债Current liability短期借款Short term loans应付账款Accounts payable应付工资Payroll payable应付股利Dividend payable职工奖励福利基金Employee bonus&welfare fund应交税金Taxes payable预提费用Accrued expenses应付票据Notes payable预收货款Advances from customers其他应付款Other payables长期负债Long term liability长期应付票据Long term notes payable应付抵押款Mortgage payable长期借款Long-term loans应付公司债Debentures payable应付公司债溢价或折价Premium or discount on debentures payable所有者权益Owner’s equity实收资本Paid-in capital资本公积Capital surplus盈余公积Surplus reserve储备基金Reserve fund发展基金Expansion fund本年利润Current year profit未分配利润Retained earnings已归还投资Investment returned公司拨入资金Funds from head office利润归还投资Profits capitalised on return of investment 利润表Income Statement销售收入Sales revenue退货与销售折让Sales returns and allowances净销售收入Net sales revenue丝束销售成本Cost of tow sold销售成本Cost of goods sold期初库存Beginning inventory采购成本Purchases运输成本Freight-in直接成本Direct labor间接费用Indirect expenses期末费用Ending inventory销售费用Selling expenses管理费用Administration expenses 财务费用Financial expenses广告费Advertising待摊费用Amortization坏账Bad debts银行费用Bank charge慈善费用Charitable contribution 外协人员劳动力成本Contract labor 修理费Repairs杂费Miscellaneous办公费Office expenses车辆费用Vehicle expenses差旅费Travel邮费Postage租金Rent营业利润Operating profit其他收入Other income利息收入Interest income税前利润Profit before tax（PBT）企业所得税Corporate income tax税后利润Profit after tax以前年度损益调整Prior period adjustment可供分配利润Profit for distribution预算Budget实际Actual累计Year-to-day(YTD)差异分析Variance analysis可控费用Controllable expenses不可控费用Non-controllable expenses应收账款周转天数Trade receivable turnover days存货周转天数Inventory turnover days总资产周转率Total assets turnover ratio资产负债率Asset-liability ratio成本费用利润率Return rate on total cost&expenses销售净利率Net profit ratio on total assets资产净利率Net profit ratio on total assets投资回报率Return rate on investment（ROI）净资产收益率Return rate on net equity(ROE)超预算Over budget预算外的unbudgeted预算期间Budget period会计年度accounting period生产预算Production budget销售预算Sales budget直接材料预算Direct materials budget 燃料动力预算Utilities budget劳动力成本预算Labor cost budget外专费用预算Expats expense budget三项费用预算Three expenses budget新增项目预算Capital project budget 利润预算Profit budget价格预算Price budget单耗预算Unit consumption budget成本要素cost element会计系统Accounting system审计Audit簿记Bookkeeping成本会计Cost accounting外部使用者External users内部使用者Internal users财务会计Financial accounting财务预测Financial forecast公认会计原则Generally accepted accounting principles管理会计师协会Institute of Management Accountants整合性Integrity内部审计Internal audit内部控制结构Internal control structure管理会计Management accounting会计等式Accounting equation债权人Creditor通货紧缩Deflation批露Disclosure财务报表Financial statement通货膨涨Inflation投资活动Investing activities负债Liabilities负现金流量Negative cash flow经营活动Operating activities合伙企业Partnership正现金流量Positive cash flow汇兑收益(foreign)exchange gain汇兑损失(foreign)exchange loss专项审计special audit台账record入账posting/incomes出账expenses/expenditures债权债务creditor's rights and liabilities清产核资asset and capital verification银行余额调节表Bank reconciliation银行对账单Bank statements待摊费用Prepaid Expense计提、预提（额度）accrual(amount)境外汇款overseas remittance收支情况Receipt and payment结余balance账面余额book balance银行对账单bank’s statement of account保值value maintenance生产成本cost of production制造费用manufacturing expenses损益profit and loss营业损益operating profit and loss产品销售收入sales销售折扣与折让sales discounts and allowances 产品销售税金sales tax产品销售成本cost of sales销售费用selling expenses管理费用general and administrative expenses财务费用financial expenses其他业务收入income from other operations其他业务支出expenses for other operations营业外收支non-operating income and expenses营业外收入non-operating income营业外支出non-operating expenses税务相关词汇Tax Related Terms国家税务总局State Administration of Taxation地方税务局Local Taxation Bureau税款可抵免税;准予扣除税额Allowable Tax Credit抵免税Tax credit and exemption税额抵免优惠cash incentive for tax credit修正后税款申报书Amended Tax Return年度所得税申报表Annual Income Tax Return（工商）营业税;工商税Business TaxCapital Tax资本税:<美>按资本额稽征;<英>指资本利得资本转移税;资本过户税Capital Transfer Tax公司所得税Corporate Income Tax递延所得税Deferred Income Tax递延所得税负债Deferred Income Tax Liability递延税额;递延税额Deferred Tax（＝[缩]EAT）(纳)税后盈利;（纳）税后收Earnings After Tax Earnings Before Interest and Tax（＝[缩]EBIT）缴付息税前收益额;息税前利实际税率Effective Tax Rate所得税税额抵免Income Tax Credit所得税减除额Income Tax Deductions所得税免除额Income Tax Exemption所得税法Income Tax Law所得税负债Income Tax Liability应付所得税Income Tax Payable预交所得税Income Tax Prepaid所得税率Income Tax Rate所得税申报表Income Tax Return所得附加税Income Tax Surcharge所得税代扣Withholding Tax个人所得税申报表Individual Income Tax Return地方税Local Tax缴税通知;纳税通知书Notice of Tax Payment<美>繁杂捐税;小额消费品税Nuisance Tax工薪税;工资税;<美>工薪税Payroll Tax工薪税支出;工资税支出Payroll Tax Expense工薪所得税申报书;工资所得税申报书Payroll Tax Return个人所得税Personal Income Tax个人所得税免除Personal Income Tax Exemption个人税;直接税Personal Tax预付税Prepaid Tax税前收益;税前盈余;税前盈利Pretax Earnings税前收入;税前收益;税前所得Pretax Income税前利润Pretax Profit产品税Product Tax产品税;生产税Production Tax利得税;利润税Profit Tax累进所得税;累退所得税Progressive Income Tax累进所得税率Progressive Income Tax rate累进税Progressive Tax累进税率Progressive Tax Rate财产税Property Tax应付财产税Property Tax Payable财产转让税Property Transfer Tax税率Rate of Taxation;Tax Rate税捐准备（金）纳税准备（金）Reserve for Taxes零售税Retail Taxes销售税;营业税Sales Tax税务会计师Tax Accountant税务会计Tax Accounting应计税金计算表Tax Accrual Workpaper应计税金;应计税款Tax Accruals应计税收Tax Accrued/Accrued Taxes税务管理Tax Administration税务审计;税务稽核Tax Audit税务当局Tax Authority<美>纳税利益Tax Benefit递延税款抵免Tax Benefit Deferred税（收等）级;税别;税阶;税档Tax Bracket收税员Tax Collector<美>税款扣除数;税款减除数Tax Credits税收可减费用Tax Deductible Expense<美>课税所得额扣除数Tax Deductions（到期）应付税款Tax Due符合税务法律法规Tax Compliance避税Tax Avoidance逃税;漏税;偷税Tax Evasion免税（额）Tax Exemption/Exemption of Tax/TaxFree税法Tax Law纳税义务Tax Liability纳税损失;税损Tax Loss资本利得税;资本利润税Tax on Capital Profit 股息税;红利税Tax on Dividends支付税款;纳税Tax Payment税务罚款Tax Penalty降低税率Tax Rate Reduction（出口）退税Tax Rebate退还税款Tax Refund税款申报书;纳税申报表Tax Return税金节约额Tax Savings扣缴税款;已预扣税款Tax Withheld课税年度;纳税年度Tax Year可征税的;应纳税的Taxable应税收入Taxable EarningsTaxable Income（＝[缩]TI）可征税收入（额）;应（课）税应（课）税利润Taxable Profit税务方针;税务指南Taxation Guideline应缴税金，应付税款Taxes Payable免税收入;免税收益;免税所得Tax-exempt Income免税利润Tax-free Profit纳税人Taxpayer交易税;流通税Transaction Tax①转让税;过户税②交易税Transfer Tax周转税;交易税Turnover Tax未分配课税所得;未分配应税收益Undistributed Taxable Income 未纳税所得;未上税收益Untaxed Income使用税Use Tax（＝[缩]VAT）增值税Value Added Tax工新阶层扣税表Wage Bracket Withholding Table<美>预扣所得税;代扣所得税Withholding Income Tax从源扣缴税款Withholding of Tax at Source扣款清单;扣缴凭单Withholding Statement预扣税款Withholding Tax地方留成税Local profit tax完税证明duty-paid proof费用科目Expense Accounts差旅费Buiness Travel办公费Office Expense印刷费Printing Expense低值易耗品Low Cost Articles环境保护费Environmental Protection Expense审计费Audit Expense咨询费Consulting Expense职工教育经费Employee Training Expense仓储费Warehousing Rental车辆使用费Vehicle Usage Expense邮电费Communication Expense运输费Transportation Expense试验检验费Testing/Analysis Expense技术交流服务费Tech.Exchange Service Expense劳动保护费Labor Protection工会经费Trade Union Fee董事会费Broad Meeting Expense折旧费用Depreciation租赁费Rent职工福利费Employee Welfare维修材料费Repair Material Expense维修外协费Contracting Repair Expense零星维修费Sporadic Repair Expense工资费用Salary Expense财产保险费Property Insurance Expense车辆油料费Vehicle Gasoline,Engine Oil and Other MaterialExpense会议费Meeting Expense外方休假费Expatriates'Vocation Fee外方房租费Expatriates'Rent外方生活费Expatriates'Living Expense外方其他费用Expatriates'Other Expenses水费Water Rate电费Power Rate排污费Pollution Discharge Expense报刊书籍资料费Newspapers,Magazines,Books and Other Information Expen小型家具Small Furnitures卫生用品费Cleaning Supplies Expense喷丝帽/喷头Jet/Jet Head活性炭Activated Carbon小型工具Small Tools业务宣传费Business Publicity Expense广告费Advertising Expense业务招待费-厂内Business Reception Expense-Inside Factory业务招待费-厂外Business Reception Expense-Outside Factory 其他业务招待费Other Business Reception Expense软件开发Software Development诉讼费Litigation Expense安全生产费Safety Production Expense消防费Firefighting Expense绿化费Greening Expense设计制图费Design and Charting Expense外协服务费Contracting Service Expense研究开发费Research and Development Expense公司内部常用财会词汇Company policies related terms补充养老金SRI储蓄性养老保险Retained Pension Fund记账凭证accounting/booking voucher代扣凭证withholding voucher集体账户collective account银行台账bank record投入比例contribution proportion账务处理accounting treatment期初余额opening balance期末余额closing balance医疗互助基金medical mutual fund代扣代缴withholding活期存款demand deposit定期存款fixed deposit物料编码material code零价值库zero-value warehouse主数据master data有码物资coded material无码物资uncoded material核算办法accounting method大额large-amount合同金额contract amount实付金额amount to be paid存折deposit book退休福利金retirement fund会计从业资格证Accounting Qualification Certificate销户account cancellation财务分析员Financial Analyst保险理赔insurance compensation claim索赔程序Claim procedure保险费率insurance premium险种insurance type交强险Traffic accident compulsory insurance车辆商业险Vehicle commercial insurance货物运输险transportation insurance事故报告accident report受损情况报告loss report受损清单loss list保险卡insurance card出险部门claiming department保险期限insurance term资金增值capital value increase网银系统e-banking system本金principal贷款loan贷款偿还loan repayment贷款利率loan rate央行基准利率base rate of central bank明细账ledger资信度turns of credibility资金调拨capital transfer/allocation日常结算routine settlement解付release银行托收款项bank-collected payment紧急用款Urgent cash request人民币结算RMB settlement外币结算foreign currency settlement闲置资金idle capital 紧急付款urgent payment通知存款notice deposit利息损失interest loss财务审批Financial approval报销reimbursement资产转让asset assignment财政政策fiscal policy备用金petty cash库存现金cash on hand保险柜safe预付现金/预借现金cash advance押金guarantee deposit大写金额amount in words小写金额amount in figures现金盘点Cash Count成本中心cost center稽核audit/check冲销write offaterial Expensend Other Information Expense ide Factory。
财务会计英语专业词汇大全
财务会计英语专业词汇大全1. Introduction财务会计是国际商业领域中至关重要的一个方面。
无论是跨国公司还是国内企业，都需要使用财务会计术语来进行财务报告和分析。
本文将介绍一些常用的财务会计英语专业词汇，以帮助您更好地理解和使用这些术语。
2. Basic Financial Terms以下是一些基本的财务会计英语词汇：•Assets：资产，指企业所有的或控制的资源。
•Liabilities：负债，指企业应付的经济利益。
•Equity：所有者权益，指企业所有者对企业资产的权益。
•Revenue：收入，指企业在经营活动中获得的金钱或货币的流入。
•Expenses：费用，指企业在经营活动中发生的或将要发生的金钱或货币的流出。
•Profit：利润，指企业在一定时期内获得的收入减去费用的余额。
•Balance sheet：资产负债表，是用来反映企业在特定日期上资产、负债和所有者权益的状况。
•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。
3. Financial Ratios以下是一些常用的财务比率的英语表达：•Current ratio：流动比率，指流动资产与流动负债之间的比率，用于衡量企业偿债能力。
•Quick ratio：速动比率，是用来衡量企业偿债能力的比率，排除了存货这一非流动性资产。
•Debt-to-equity ratio：债务比率，指企业负债与所有者权益之间的比率，用于衡量企业的财务风险。
•Gross margin：毛利率，指企业销售收入与销售成本之间的差额占销售收入的百分比。
•Net margin：净利率，是指企业净利润与销售收入之间的比率，用于衡量企业的盈利能力。
4. Financial Statements以下是一些财务报表的英语表达：•Cash flow statement：现金流量表，是用来反映企业一定时期内现金流量的情况。
•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。
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 Agent2、课税对象 Object of Taxation3、税基 Tax Base4、税目 Item of Tax5、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 rate6、纳税环节impact point of taxation7、纳税期限tax day；the assessable period for tax payment8 、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 rateThere is an old saying, "Nothing in life is certain except death and taxes." The first part is true for everyone and the second certainly true for anyone in china who is of legal age, has a job, or ever buys anything. Income tax, business tax, and resource tax are just a few of the fees that government impose on its citizens.Tax is very important to our country, which can be used in the public services, such as education, road construction, public health and so on. As we all know, tax makes up a great part of our country's revenue, and the development of our country depends on it. From what has been discussed above, we can see that it is everyone's legal duty to pay tax, because it means making contributions to the country and everyone can benefit from it. Those who try to dodge and evade taxation are sure to be punished, In a word, paying tax is our responsibility for society.I would be swollen with pride if I become a really tax payer ..。
税收英语词汇
税收英语词汇税收英语词汇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／工商税Capital Tax 资本税［①按资本额稽征②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 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 ①［国内］税／［国内］货物税②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 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Income 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 Income 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 ①产品税②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 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 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 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，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 ①转让税／过户税②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 Withholding 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。
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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
There is an old saying, "Nothing in life is certain except death and taxes." The first part is true for everyone and the second certainly
true for anyone in china who is of legal age, has a job, or ever buys anything. Income tax, business tax, and resource tax are just a few
of the fees that government impose on its citizens.
Tax is very important to our country, which can be used in the public services, such as education, road construction, public health
and so on. As we all know, tax makes up a great part of our country's revenue, and the development of our country depends on it. From
what has been discussed above, we can see that it is everyone's legal duty to pay tax, because it means making contributions to the
country and everyone can benefit from it. Those who try to dodge and evade taxation are sure to be punished, In a word, paying tax is
our responsibility for society.
I would be swollen with pride if I become a really tax payer ..。