[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） +[2ep"5H  
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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）
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　　Amount paid at current period 本期已交数 4vJg" *?  
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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） *X\J[$!  
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　　Head of unit 单位负责人 &a!MT^anA~  
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　　Finance employee in charge 财务负责人 e]*@|e
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　　Double-check 复核 })umg8s  
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　　Prepared by 制表 dZ|x `bIgs  
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　　Enterprise Income Tax - Annual Tax Return （企业所得税年度申报表） ^tY _ q  
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　　English Language Word or Term Chinese Language Word or Term Income Tax on Enterprises Annual Tax Return 企业所得税年度纳税申报表 +'9E4Lpx  
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　　Taxation period 税款所属时间 jidRh}>a=  
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　　Monetary Unit 金额单位 V/]o':  
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　　Taxpayer's registration number 纳税人识别号 |+Cd2[hN  
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　　Taxpayer's Name 纳税人名称 2" u,f  
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　　Taxpayer's Address 纳税人地址 & ^;3S*p  
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　　Zip code （postcode） 邮政编码 c2wgJH!g  
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　　Type of business 登记注册类型 p&2oe\j$,  
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　　Industry type 行业 &AnWMFo  
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　　Taxpayer's bank 纳税人开户银行 H,EGB8E2  

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　　Bank account number 账号 zs.@=Z"  
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　　Gross revenue 收入总额 .u:aX$t+  
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　　Line No. 行次 D"CU J?  
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　　Items 项目 Xi0fX$-,  
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　　Business income 销售（营业）收入 ) uTFId  
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　　Less： Sales return 减：销售退回 (_=R<:  
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　　Depreciation allowance 折扣与折让 *uoO#4g~  
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　　Net operating revenue 销售（营业）收入净额 `L%<3/hF  
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　　Amount of exempt income included 其中：免税的销售（营业）收入 QzxEkTc;  
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　　Income from royalties 特许权使用费收益 6w~Cyu4Ov  
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　　Investment income 投资收益 7Q9| P?&:z  
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　　Net income in investment transfer 投资转让净收益 >qZl s'  
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　　Rental net income 租赁净收益 \_x~lRqJJ  
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　　Exchange net income 汇兑净收益 B.:1fT7lI  
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　　Net income from asset/inventory surplus 资产盘盈净收益 Py#TXzEcC  
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　　Subsidy income 补贴收入 W;?e@}  
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　　Other income 其他收入 ] 3~u @6  
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　　Final. total income 收入总额合计 n`V?n  
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　　Operating expenses 销售（营业）成本 *T~b ox  
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　　Sales tax 销售税金及附加 kH`?^^_yJ  
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　　Total period expenses 期间费用合计 10xza= a  
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　　Deduction items 扣除项目 &Q*  7  
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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 i,t!17M:  
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　　Depreciation of fixed assets 固定资产折旧 >+DMTV[O  
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　　Amortisation on intangible assets and deferred assets 无形资产、递延资产摊销 \/b[V3<"  
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　　Research and development expenses 研究开发费用 hkdF  
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　　Net interest expense 利息净支出 2@IL  n+#  
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　　Exchange net loss 汇兑净损失 zB/VS_^^W:  
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　　Rental net expense 租金净支出 -/2B fIq  
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　　Head office administrative expense 上缴总机构管理费 m6#a{  
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　　Entertainment expenses 业务招待费 u%lUi2P2E  
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　　Taxation expense 税金 3Yo)K  
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　　Loss on bad debts 坏账损失 *Ms&WYN-  
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　　Additional bad debts provision for prior year 增提的坏账准备金 LzDRyL  
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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 jGT|Xo>t  
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　　Net loss in investment transfer 投资转让净损失 ,Xr`tQ<@  
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　　National insurance payment 社会保险缴款 RR'sW@  
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　　Workers insurance expense 劳动保护费 +25=u|#4r  
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　　Advertising expenditure 广告支出 _#MKpH  
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　　Donations Contributed 捐赠支出 NCY2^  
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　　Auditing， consulting and litigation expenses 审计、咨询、诉讼费 EJRkFn8XG'  
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　　Travelling expenses 差旅费 Z/!awf>  
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　　Conference expenses 会议费 f/s"2r  
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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 .<Jv=  
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　　Bankruptcy compensation cost 矿产资源补偿费 UvM4-M%2JN  
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　　Other deductible expense items 其他扣除费用项目 qozvNJm)  
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　　Taxable income calculation 应纳税所得额的计算 /h{Rf,H  
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　　Income before tax adjustment 纳税调整前所得 >]&Ow9-  
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　　Plus： Adjustment for additional tax payment 加：纳税调整增加额 ||.Hv[ ]V*  
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　　Including salary bonus tax adjustment Adjustment to tax payment for employee benefits ， employee labor union dues， employee education expense. 0w0{@\9  
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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 9_,f)2)~W  
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　　Interest expense tax payment adjustment amount 利息支出纳税调整额 d0C _:_  
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　　Entertainment expenses tax adjustment amount 业务招待费纳税调整额 mwyB~,[d+W  
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　　Advertising expenditure tax payment adjustment amount 广告支出纳税调整额 z1 MT@G)S$  
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　　Tax adjustment for contribution expenditure 赞助支出纳税调整额 ,hT.Ok={36  
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