3380阅读
0回复

[专业英语]税收报表词汇英汉对照（二） [复制链接]

上一主题下一主题查看指定楼层

离线阿文哥

管理员

发帖: 16132

学分: 16242

经验: 2562

精华: 49

金币: 0

只看楼主倒序阅读使用道具 0楼发表于: 2012-03-05

— 本帖被阿文哥从注会英语移动到本区(2012-07-02) —

关键词：注会英语综合英语英语学习

　Amount unpaid at beginning of year （amount overpaid represented by a “-” sign）年初未交数（多交数以“-”号反映）

　　Amount transfer in at current period （amount overpaid represented by a “-” sign）本期转入数（多交数以“-”号反映）

　　Amount paid at current period 本期已交数

　　Amount unpaid at end of period （amount overpaid represented by a “-” sign）期末未交数（多交数以“-”号反映）

　　Head of unit 单位负责人

　　Finance employee in charge 财务负责人

　　Double-check 复核

　　Prepared by 制表

　　Enterprise Income Tax - Annual Tax Return （企业所得税年度申报表）

　　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

　　Taxation period 税款所属时间

　　Monetary Unit 金额单位

　　Taxpayer's registration number 纳税人识别号

　　Taxpayer's Name 纳税人名称

　　Taxpayer's Address 纳税人地址

　　Zip code （postcode）邮政编码

　　Type of business 登记注册类型

　　Industry type 行业

　　Taxpayer's bank 纳税人开户银行

　　Bank account number 账号

　　Gross revenue 收入总额

　　Line No. 行次

　　Items 项目

　　Business income 销售（营业）收入

　　Less： Sales return 减：销售退回

　　Depreciation allowance 折扣与折让

　　Net operating revenue 销售（营业）收入净额

　　Amount of exempt income included 其中：免税的销售（营业）收入

　　Income from royalties 特许权使用费收益

　　Investment income 投资收益

　　Net income in investment transfer 投资转让净收益

　　Rental net income 租赁净收益

　　Exchange net income 汇兑净收益

　　Net income from asset/inventory surplus 资产盘盈净收益

　　Subsidy income 补贴收入

　　Other income 其他收入

　　Final. total income 收入总额合计

　　Operating expenses 销售（营业）成本

　　Sales tax 销售税金及附加

　　Total period expenses 期间费用合计

　　Deduction items 扣除项目

　　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

　　Depreciation of fixed assets 固定资产折旧

　　Amortisation on intangible assets and deferred assets 无形资产、递延资产摊销

　　Research and development expenses 研究开发费用

　　Net interest expense 利息净支出

　　Exchange net loss 汇兑净损失

　　Rental net expense 租金净支出

　　Head office administrative expense 上缴总机构管理费

　　Entertainment expenses 业务招待费

　　Taxation expense 税金

　　Loss on bad debts 坏账损失

　　Additional bad debts provision for prior year 增提的坏账准备金

　　Net loss due to inventory shortage， spoilage and obsolescence 资产盘亏、毁损和报废净损失

　　Net loss in investment transfer 投资转让净损失

　　National insurance payment 社会保险缴款

　　Workers insurance expense 劳动保护费

　　Advertising expenditure 广告支出

　　Donations Contributed 捐赠支出

　　Auditing， consulting and litigation expenses 审计、咨询、诉讼费

　　Travelling expenses 差旅费

　　Conference expenses 会议费

　　Transportation， packing， handling and insurance exhibition expense on sales 运输、装卸、包装、保险展览等销售费用

　　Bankruptcy compensation cost 矿产资源补偿费

　　Other deductible expense items 其他扣除费用项目

　　Taxable income calculation 应纳税所得额的计算

　　Income before tax adjustment 纳税调整前所得

　　Plus： Adjustment for additional tax payment 加：纳税调整增加额

　　Including salary bonus tax adjustment Adjustment to tax payment for employee benefits ， employee labor union dues， employee education expense.

　　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

　　Interest expense tax payment adjustment amount 利息支出纳税调整额

　　Entertainment expenses tax adjustment amount 业务招待费纳税调整额

　　Advertising expenditure tax payment adjustment amount 广告支出纳税调整额

　　Tax adjustment for contribution expenditure 赞助支出纳税调整额

点击查看《税收报表词汇英汉对照（一）》