[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） )k;;O7Ck  
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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） 2RQ-L  
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　　Amount paid at current period 本期已交数 *YSRZvD<\  
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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） :bm%f%gg  
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　　Head of unit 单位负责人 [Q+k2J_h  
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　　Finance employee in charge 财务负责人 )2_[Ww|.  
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　　Double-check 复核 NBHpM}1xtU  
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　　Prepared by 制表 c_8<N7 C  
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　　Enterprise Income Tax - Annual Tax Return （企业所得税年度申报表）  +IO>%  
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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 a>x6n3{  
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　　Taxation period 税款所属时间 em'ADRxG+  
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　　Monetary Unit 金额单位 J >5rkR@/  
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　　Taxpayer's registration number 纳税人识别号 a|"Uw `pX+  
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　　Taxpayer's Name 纳税人名称 8xg^="OJ  
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　　Taxpayer's Address 纳税人地址 UKQ"sC  
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　　Zip code （postcode） 邮政编码 9v[V"m`M  
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　　Type of business 登记注册类型 Zskj?+1  
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　　Industry type 行业 Rq%Kw> {&  
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　　Taxpayer's bank 纳税人开户银行 PO?_i>mA  
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　　Bank account number 账号 n{i,`oQ"  
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　　Gross revenue 收入总额 p |1u,N  
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　　Line No. 行次 S YDE`-  
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　　Items 项目 )+hV+rM jp  
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　　Business income 销售（营业）收入 fj))Hnt(|  
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　　Less： Sales return 减：销售退回 mr^3Y8$s  
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　　Depreciation allowance 折扣与折让 u;gO+)wqv  
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　　Net operating revenue 销售（营业）收入净额 +)iMJ]>  
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　　Amount of exempt income included 其中：免税的销售（营业）收入 m^G(qoZ]  
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　　Income from royalties 特许权使用费收益 acR|X@\3  
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　　Investment income 投资收益 ~?AEtl#&"  
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　　Net income in investment transfer 投资转让净收益 v
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　　Rental net income 租赁净收益 U8w_C\Q  
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　　Exchange net income 汇兑净收益 Dz
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　　Net income from asset/inventory surplus 资产盘盈净收益 w8UuwFG?<  
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　　Subsidy income 补贴收入 IB/3=4n^|  
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　　Other income 其他收入 BzP,Tu{,  
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　　Final. total income 收入总额合计 by X!,  
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　　Operating expenses 销售（营业）成本 &$F<]]&  
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　　Sales tax 销售税金及附加 X,7y|tb  
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　　Total period expenses 期间费用合计 pn gto  
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　　Deduction items 扣除项目 o)AwM"  
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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 \=AA,Il  
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　　Depreciation of fixed assets 固定资产折旧 QEhn  
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　　Amortisation on intangible assets and deferred assets 无形资产、递延资产摊销 l%0bF9\  
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　　Research and development expenses 研究开发费用 hfaU-IPcFX  
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　　Net interest expense 利息净支出 a/sjW  
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　　Exchange net loss 汇兑净损失 NQk aW)  
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　　Rental net expense 租金净支出 (+> 2&@@<  
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　　Head office administrative expense 上缴总机构管理费 xH-d<Ht,7  
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　　Entertainment expenses 业务招待费 Nr~$i%[  
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　　Taxation expense 税金 fFjpQ~0  
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　　Loss on bad debts 坏账损失 N+|NI?R?}  
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　　Additional bad debts provision for prior year 增提的坏账准备金
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　　Net loss due to inventory shortage， spoilage and obsolescence 资产盘亏、毁损和报废净损失 B`~EA] d  
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　　Net loss in investment transfer 投资转让净损失 Y'iX   
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　　National insurance payment 社会保险缴款 jFj11w1FrA  
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　　Workers insurance expense 劳动保护费 \<4N'|:  
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　　Advertising expenditure 广告支出 *@2Bh4  
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　　Donations Contributed 捐赠支出 KA5)]UF`l  
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　　Auditing， consulting and litigation expenses 审计、咨询、诉讼费 OXEk{#Uf[3  
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　　Travelling expenses 差旅费 xM*_1+<dT$  
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　　Conference expenses 会议费 U0~_'&Fe  

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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 (#Y~z',I  
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　　Bankruptcy compensation cost 矿产资源补偿费 XE}gl&\  
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　　Other deductible expense items 其他扣除费用项目 Dyov}
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　　Taxable income calculation 应纳税所得额的计算 3nq?Y8yac  
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　　Income before tax adjustment 纳税调整前所得 :QE5 7.  
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　　Plus： Adjustment for additional tax payment 加：纳税调整增加额 f-ltV<C_  
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　　Including salary bonus tax adjustment Adjustment to tax payment for employee benefits ， employee labor union dues， employee education expense. Hq3|>OqC2Q  
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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 p=8Qv  
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　　Interest expense tax payment adjustment amount 利息支出纳税调整额 yk+ 50/L  
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　　Entertainment expenses tax adjustment amount 业务招待费纳税调整额 p@<Q?  
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　　Advertising expenditure tax payment adjustment amount 广告支出纳税调整额 [BWq9uE  
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　　Tax adjustment for contribution expenditure 赞助支出纳税调整额 ]g_VPx"  
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