[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） a8TtItN  
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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） WdOxwsq"  
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　　Amount paid at current period 本期已交数 z*T41;b  
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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） "3VX9{'%@  
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　　Head of unit 单位负责人 4AL,=C3  
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　　Finance employee in charge 财务负责人 P DY :?/  
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　　Double-check 复核 8Ze> hEG  
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　　Prepared by 制表 Y[e.1\d'  
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　　Enterprise Income Tax - Annual Tax Return （企业所得税年度申报表） v9H t~\>  
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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 Aq(cgTNW  
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　　Taxation period 税款所属时间 E"*E[>  
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　　Monetary Unit 金额单位 /\Nc6Z/ L  
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　　Taxpayer's registration number 纳税人识别号 "<|KR{/+  
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　　Taxpayer's Name 纳税人名称 Z4G%Ve[  
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　　Taxpayer's Address 纳税人地址 D,=~7/g  
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　　Zip code （postcode） 邮政编码 1$DcE>  
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　　Type of business 登记注册类型 D?y-Y  
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　　Industry type 行业 r3x;lICx-  
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　　Taxpayer's bank 纳税人开户银行 l'm|**  
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　　Bank account number 账号 }],l m  
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　　Gross revenue 收入总额 nZ=[6?  
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　　Line No. 行次 $G <r2lPy  
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　　Items 项目 #rW -jW=A  
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　　Business income 销售（营业）收入 g:RS7od=,  
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　　Less： Sales return 减：销售退回 PJ:!O?KVq  
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　　Depreciation allowance 折扣与折让 YCP D+  
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　　Net operating revenue 销售（营业）收入净额 ;^s|n)F#c  
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　　Amount of exempt income included 其中：免税的销售（营业）收入 5Kd"W,  
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　　Income from royalties 特许权使用费收益 i'CK/l.H  
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　　Investment income 投资收益 6{d?3Jk  
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　　Net income in investment transfer 投资转让净收益 B!<B7Q  
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　　Rental net income 租赁净收益 |5>A^ a  
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　　Exchange net income 汇兑净收益 7]So=%q  
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　　Net income from asset/inventory surplus 资产盘盈净收益 F%zMhX'AG  
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　　Subsidy income 补贴收入 ~9rNP{ +  
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　　Other income 其他收入 MYV3</Xj*  
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　　Final. total income 收入总额合计 (eb65F@P  
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　　Operating expenses 销售（营业）成本 <x$nw'H9  
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　　Sales tax 销售税金及附加 g#fn(A  
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　　Total period expenses 期间费用合计 w9u|E46  
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　　Deduction items 扣除项目 $#%R_G]  
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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 s`Z.H5V>\  
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　　Depreciation of fixed assets 固定资产折旧 |H8C4^1Rq  
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　　Amortisation on intangible assets and deferred assets 无形资产、递延资产摊销 < Ed;tq  
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　　Research and development expenses 研究开发费用 X9c <g;  
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　　Net interest expense 利息净支出 s hq +  
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　　Exchange net loss 汇兑净损失 X:f5t`;  
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　　Rental net expense 租金净支出 e|SNb*_  
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　　Head office administrative expense 上缴总机构管理费 N DI4EA~z  
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　　Entertainment expenses 业务招待费 $uwz`N:  
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　　Taxation expense 税金 DHjfd+E=s  
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　　Loss on bad debts 坏账损失 sJQ~:p0e  
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　　Additional bad debts provision for prior year 增提的坏账准备金
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　　Net loss due to inventory shortage， spoilage and obsolescence 资产盘亏、毁损和报废净损失 k!z.6di  
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　　Net loss in investment transfer 投资转让净损失 "tOm  
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　　National insurance payment 社会保险缴款 w|I5x}Z FG  
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　　Workers insurance expense 劳动保护费 9I5AYa?  
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　　Advertising expenditure 广告支出 vEG7A$Z"  
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　　Donations Contributed 捐赠支出 ?&qQOM~b-\  
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　　Auditing， consulting and litigation expenses 审计、咨询、诉讼费 rT-.'aQ2t  
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　　Travelling expenses 差旅费 5D-as9k*  
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　　Conference expenses 会议费 y% !.:7Y  
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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 lpB:lRM  
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　　Bankruptcy compensation cost 矿产资源补偿费 7On.y*  
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　　Other deductible expense items 其他扣除费用项目 pP# _B  
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　　Taxable income calculation 应纳税所得额的计算 B4zuWCE@  
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　　Income before tax adjustment 纳税调整前所得 %y_pF?2@q  
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　　Plus： Adjustment for additional tax payment 加：纳税调整增加额 ,'<N
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　　Including salary bonus tax adjustment Adjustment to tax payment for employee benefits ， employee labor union dues， employee education expense. gQ{<2u  
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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 Jv%)UR.]  
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　　Interest expense tax payment adjustment amount 利息支出纳税调整额 cJSwA&  
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　　Entertainment expenses tax adjustment amount 业务招待费纳税调整额 S<*1b 6%D  
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　　Advertising expenditure tax payment adjustment amount 广告支出纳税调整额 ]A+t@/k  
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　　Tax adjustment for contribution expenditure 赞助支出纳税调整额 ^[+2P?^K  
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