财务会计英文词汇

财务会计英文词汇公司内部档案编码：[OPPTR-OPPT28-OPPTL98-OPPNN08]

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]）<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/）<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