[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） *X l<aNNx  
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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） E97+GJ3  
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　　Amount paid at current period 本期已交数 K6{bYho  
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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） _*ouo<x  
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　　Head of unit 单位负责人 R:OU>HsdX  
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　　Finance employee in charge 财务负责人 rgdQR^!l6  
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　　Double-check 复核 )ko{S[ gG  
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　　Prepared by 制表 k5t^s  
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　　Enterprise Income Tax - Annual Tax Return （企业所得税年度申报表） 3V Mh)  
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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 [AX"ne#M*  
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　　Taxation period 税款所属时间 PIEW\i  
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　　Monetary Unit 金额单位 6{+_T  
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　　Taxpayer's registration number 纳税人识别号 >=~Fo)V!(V  
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　　Taxpayer's Name 纳税人名称 xw+<p  
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　　Taxpayer's Address 纳税人地址 r=DHt&x=  
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　　Zip code （postcode） 邮政编码 ?D(FNd  
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　　Type of business 登记注册类型 te;Ox!B&  
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　　Industry type 行业 `xX4!^0Hm  
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　　Taxpayer's bank 纳税人开户银行 <,@H;|mZ  
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　　Bank account number 账号 dF{6>8D=5B  
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　　Gross revenue 收入总额 P#[IUXtT  
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　　Line No. 行次 (3ZvXpzvF  
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　　Items 项目 4\1wyN /}M  
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　　Business income 销售（营业）收入 mX@j  
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　　Less： Sales return 减：销售退回 xHv|ca.E  
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　　Depreciation allowance 折扣与折让 t}]9VD9  
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　　Net operating revenue 销售（营业）收入净额 @1<omsl  
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　　Amount of exempt income included 其中：免税的销售（营业）收入 (F,(]71Z +  
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　　Income from royalties 特许权使用费收益 NokXE  
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　　Investment income 投资收益 YER:ICQ  
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　　Net income in investment transfer 投资转让净收益 NV8]#b  
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　　Rental net income 租赁净收益 *MYt:ms  
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　　Exchange net income 汇兑净收益 G- \<5]k]  
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　　Net income from asset/inventory surplus 资产盘盈净收益 #Rin*HL##  
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　　Subsidy income 补贴收入 # #k #q=4  
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　　Other income 其他收入 <#xrrRhm}  
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　　Final. total income 收入总额合计 n> MD\ZS  
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　　Operating expenses 销售（营业）成本 7o;x
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　　Sales tax 销售税金及附加 : cFF  
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　　Total period expenses 期间费用合计 M4TrnZ1D}
 
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　　Deduction items 扣除项目 $Hp.{jw  
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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 f\h%; X  
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　　Depreciation of fixed assets 固定资产折旧 D^,\cZbY  
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　　Amortisation on intangible assets and deferred assets 无形资产、递延资产摊销 Rr+qgt;f5  
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　　Research and development expenses 研究开发费用 4-y6MH  
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　　Net interest expense 利息净支出 G $cxDGo  
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　　Exchange net loss 汇兑净损失 ]@*tfz\YaH  
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　　Rental net expense 租金净支出 ]KsGkAG  
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　　Head office administrative expense 上缴总机构管理费 azvDvEWCQZ  
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　　Entertainment expenses 业务招待费 +yth_9  
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　　Taxation expense 税金 U8YO0}_z  
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　　Loss on bad debts 坏账损失 w3<Z?lj:  
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　　Additional bad debts provision for prior year 增提的坏账准备金 NeY"6!;k  
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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 )j\r,9<K+5  
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　　Net loss in investment transfer 投资转让净损失 =Q@6c   
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　　National insurance payment 社会保险缴款 SLSF
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　　Workers insurance expense 劳动保护费  DX|uHbGg  
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　　Advertising expenditure 广告支出 b 1cd&e  
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　　Donations Contributed 捐赠支出 -eUV`&[4  
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　　Auditing， consulting and litigation expenses 审计、咨询、诉讼费 {&uT3*V1  
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　　Travelling expenses 差旅费 1sD~7KPg?  
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　　Conference expenses 会议费 )eECOfmnZ  
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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 0"TgLd  
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　　Bankruptcy compensation cost 矿产资源补偿费 [1<(VyJ}ye  
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　　Other deductible expense items 其他扣除费用项目 Q2q|*EL  
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　　Taxable income calculation 应纳税所得额的计算 Hv3W{
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　　Income before tax adjustment 纳税调整前所得 3i6h"Wu`n  
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　　Plus： Adjustment for additional tax payment 加：纳税调整增加额 E&'#=K[  
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　　Including salary bonus tax adjustment Adjustment to tax payment for employee benefits ， employee labor union dues， employee education expense. V+46R ]  
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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  *
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　　Interest expense tax payment adjustment amount 利息支出纳税调整额 lO[E[c G  
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　　Entertainment expenses tax adjustment amount 业务招待费纳税调整额 r4EoJyt  
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　　Advertising expenditure tax payment adjustment amount 广告支出纳税调整额 S4)A6z$  
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　　Tax adjustment for contribution expenditure 赞助支出纳税调整额 fL2^\dB;  
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