[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） }M07-qIX{  
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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） R7::f\I   
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　　Amount paid at current period 本期已交数 +=tdgw/  
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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） =G-OIu+H!U  
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　　Head of unit 单位负责人 }x'*3z
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　　Finance employee in charge 财务负责人 ~ #jQFyOh  
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　　Double-check 复核 LjZlKB5C  
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　　Prepared by 制表 0=ws)@[I  
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　　Enterprise Income Tax - Annual Tax Return （企业所得税年度申报表） F^dJ{<yX  
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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 [&TF]az  
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　　Taxation period 税款所属时间 ;lMvxt:  
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　　Monetary Unit 金额单位 /@LkH$  
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　　Taxpayer's registration number 纳税人识别号 G(E1c"?  
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　　Taxpayer's Name 纳税人名称 "Q:Gd6?h;  
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　　Taxpayer's Address 纳税人地址 \Ec<ch[)c  
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　　Zip code （postcode） 邮政编码 !LKxZ"  
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　　Type of business 登记注册类型 GQ(Y#HSq  
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　　Industry type 行业 f+e"`80$*C  
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　　Taxpayer's bank 纳税人开户银行 z}vT8qoX  
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　　Bank account number 账号  AG(6.  
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　　Gross revenue 收入总额 rS@/@jKZE  
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　　Line No. 行次 M=,pn+}y>  
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　　Items 项目 ! ._q8q\  
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　　Business income 销售（营业）收入 9#DXA}  
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　　Less： Sales return 减：销售退回 q9 Df`6+  
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　　Depreciation allowance 折扣与折让 Jm_)}dj3o  
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　　Net operating revenue 销售（营业）收入净额 >a8iY|QY  
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　　Amount of exempt income included 其中：免税的销售（营业）收入 #Y5k/NPg  
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　　Income from royalties 特许权使用费收益 &d6@SQ  
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　　Investment income 投资收益 D07M!U  
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　　Net income in investment transfer 投资转让净收益 e!VtDJDS  
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　　Rental net income 租赁净收益 /A9RmTb  
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　　Exchange net income 汇兑净收益 vr;`h/  
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　　Net income from asset/inventory surplus 资产盘盈净收益 VR
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　　Subsidy income 补贴收入 Lx,=Up.  
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　　Other income 其他收入 ;21D^e  
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　　Final. total income 收入总额合计 _xKn2?d8g  
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　　Operating expenses 销售（营业）成本 a_Y<daRO  
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　　Sales tax 销售税金及附加 =E9\fRGU  
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　　Total period expenses 期间费用合计 KF(H >gs  
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　　Deduction items 扣除项目 K<P  d.:  
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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 ^xe+(83S2?  
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　　Depreciation of fixed assets 固定资产折旧 9KVJk</:n  
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　　Amortisation on intangible assets and deferred assets 无形资产、递延资产摊销 XPdmz!,b  
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　　Research and development expenses 研究开发费用 x9YQd69  
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　　Net interest expense 利息净支出 Im;%.J  
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　　Exchange net loss 汇兑净损失 ;
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　　Rental net expense 租金净支出 o=Vs)8W  
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　　Head office administrative expense 上缴总机构管理费 ZJ3g, dc  
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　　Entertainment expenses 业务招待费 sh  :$J[  
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　　Taxation expense 税金 2>o[  
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　　Loss on bad debts 坏账损失 =UKxf  
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　　Additional bad debts provision for prior year 增提的坏账准备金 AR[m+E  
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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 l5D)UO  
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　　Net loss in investment transfer 投资转让净损失 5m1J&T
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　　National insurance payment 社会保险缴款 x*1wsA  
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　　Workers insurance expense 劳动保护费 G'JHimP2j  
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　　Advertising expenditure 广告支出 mi=mwN%UB  
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　　Donations Contributed 捐赠支出 ~$y"Ldrp  
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　　Auditing， consulting and litigation expenses 审计、咨询、诉讼费 sa'1hX^@  
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　　Travelling expenses 差旅费 .I^4Fc}&4  
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　　Conference expenses 会议费 6l\5J6x  
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　　Transportation， packing， handling and insurance exhibition expense on sales 运输、装卸、包装、保险展览等销售费用 ]?}>D?5  
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　　Bankruptcy compensation cost 矿产资源补偿费 9"P+K.%  
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　　Other deductible expense items 其他扣除费用项目 >/n]; fl>8  
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　　Taxable income calculation 应纳税所得额的计算 {4S UGo>  
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　　Income before tax adjustment 纳税调整前所得 ,-6Oma -  
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　　Plus： Adjustment for additional tax payment 加：纳税调整增加额 s&$?m[w  
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　　Including salary bonus tax adjustment Adjustment to tax payment for employee benefits ， employee labor union dues， employee education expense. i%o%bib#  
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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 4v_Ac; 2m&  
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　　Interest expense tax payment adjustment amount 利息支出纳税调整额 7n5gXiI"  
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　　Entertainment expenses tax adjustment amount 业务招待费纳税调整额 &@6xu{o  
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　　Advertising expenditure tax payment adjustment amount 广告支出纳税调整额 EGl<oxL*R2  
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　　Tax adjustment for contribution expenditure 赞助支出纳税调整额 qxI$F  
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