[专业英语]税收报表词汇英汉对照（二） [复制链接]

　Amount unpaid at beginning of year （amount overpaid represented by a “-” sign） 年初未交数（多交数以“-”号反映） 9v2(cpZ  
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　　Amount transfer in at current period （amount overpaid represented by a “-” sign） 本期转入数（多交数以“-”号反映） 1n86Mp1.e  
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　　Amount paid at current period 本期已交数 d{LQr}_o$$  
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　　Amount unpaid at end of period （amount overpaid represented by a “-” sign） 期末未交数（多交数以“-”号反映） Nu%JI6&R  
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　　Head of unit 单位负责人 dGb]`*E  
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　　Finance employee in charge 财务负责人 /rqaUC)A  
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　　Double-check 复核 yfD)|lK  
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　　Prepared by 制表 +yYv"J  
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　　Enterprise Income Tax - Annual Tax Return （企业所得税年度申报表） &$ ?i  
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　　English Language Word or Term Chinese Language Word or Term Income Tax on Enterprises Annual Tax Return 企业所得税年度纳税申报表 q;kN+NK64  
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　　Taxation period 税款所属时间 q&-A}]  
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　　Monetary Unit 金额单位 M!s@w
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　　Taxpayer's registration number 纳税人识别号 AjQ^ {P  
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　　Taxpayer's Name 纳税人名称 <p'~$vK  
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　　Taxpayer's Address 纳税人地址 ?6bk&"T?  
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　　Zip code （postcode） 邮政编码 FJN,er~T[  
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　　Type of business 登记注册类型 <h/\)bPB  
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　　Industry type 行业 C_[V[k0(  
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　　Taxpayer's bank 纳税人开户银行 9GdrJ~h  
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　　Bank account number 账号 #_+T@|r  
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　　Gross revenue 收入总额 :zC'jceO  
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　　Line No. 行次 dm Lgt)-t  
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　　Items 项目
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　　Business income 销售（营业）收入 #N|)hBz9-  
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　　Less： Sales return 减：销售退回 U4_<  
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　　Depreciation allowance 折扣与折让 \<VwGbzFi  
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　　Net operating revenue 销售（营业）收入净额 <G59>H5  
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　　Amount of exempt income included 其中：免税的销售（营业）收入 rG"}CX`]:  
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　　Income from royalties 特许权使用费收益 G:.Nq,513  
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　　Investment income 投资收益 n%Xw6qV:  
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　　Net income in investment transfer 投资转让净收益 n>\BPiz  
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　　Rental net income 租赁净收益 #3$U&|`  
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　　Exchange net income 汇兑净收益 Dd*T5A?  
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　　Net income from asset/inventory surplus 资产盘盈净收益 Ifu$p]~z$  
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　　Subsidy income 补贴收入 cW),Y|8  
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　　Other income 其他收入 O#7fkL  
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　　Final. total income 收入总额合计 g?(Z+w4A 3  
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　　Operating expenses 销售（营业）成本 ,u(g#T  
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　　Sales tax 销售税金及附加 Xt'R@"H<V9  
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　　Total period expenses 期间费用合计 )xP]rOT  
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　　Deduction items 扣除项目 7 .+kcqX  
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　　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 `R8~H7{I6  
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　　Depreciation of fixed assets 固定资产折旧 &}w,bG$  
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　　Amortisation on intangible assets and deferred assets 无形资产、递延资产摊销 RgQ\Cs24Q  
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　　Research and development expenses 研究开发费用 R]/F{Xs  
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　　Net interest expense 利息净支出 R,Tw0@{O*  
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　　Exchange net loss 汇兑净损失 ZQl[h7c/N  
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　　Rental net expense 租金净支出 6/@ cP/  
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　　Head office administrative expense 上缴总机构管理费 pBL{DgX  
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　　Entertainment expenses 业务招待费  T X6Ydd  
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　　Taxation expense 税金 0U`Ic_
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　　Loss on bad debts 坏账损失 \3)%p('  
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　　Additional bad debts provision for prior year 增提的坏账准备金 IUc!nxF#  
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　　Net loss due to inventory shortage， spoilage and obsolescence 资产盘亏、毁损和报废净损失 k92X)/ll'  
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　　Net loss in investment transfer 投资转让净损失 E/s3@-/
 
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　　National insurance payment 社会保险缴款 qKO\;e*  
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　　Workers insurance expense 劳动保护费 '{:(4>&  
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　　Advertising expenditure 广告支出 >Q5 SJZ/  
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　　Donations Contributed 捐赠支出 4F:RLj9P!  
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　　Auditing， consulting and litigation expenses 审计、咨询、诉讼费 Z6h.gaQ7 H  
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　　Travelling expenses 差旅费 bQ .y,+  
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　　Conference expenses 会议费 ~s5Sk#.z5  
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　　Transportation， packing， handling and insurance exhibition expense on sales 运输、装卸、包装、保险展览等销售费用 jH:*x$@ =  
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　　Bankruptcy compensation cost 矿产资源补偿费 ^?J:eB!  
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　　Other deductible expense items 其他扣除费用项目 h/_z QR-  
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　　Taxable income calculation 应纳税所得额的计算 K}Z'!+<U  
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　　Income before tax adjustment 纳税调整前所得 le[5a=e(  
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　　Plus： Adjustment for additional tax payment 加：纳税调整增加额 BO h  
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　　Including salary bonus tax adjustment Adjustment to tax payment for employee benefits ， employee labor union dues， employee education expense. B2 Orw8F  
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　　其中：工资薪金纳税调整额职工福利费、职工工会经费和职工教育经费的纳税调整额 c"QH-sE  
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　　Interest expense tax payment adjustment amount 利息支出纳税调整额 3(PU=  
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　　Entertainment expenses tax adjustment amount 业务招待费纳税调整额 S3oU7*OZ  
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　　Advertising expenditure tax payment adjustment amount 广告支出纳税调整额 9X*q^u  
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　　Tax adjustment for contribution expenditure 赞助支出纳税调整额 qK#* UR0%  
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