[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） (WJ${OW  
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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） ]|`Cuc  
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　　Amount paid at current period 本期已交数 G}&Sle]  
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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） (Qa/EkE^*w  
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　　Head of unit 单位负责人 $O9^SB  
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　　Finance employee in charge 财务负责人 ': N51kC  
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　　Double-check 复核 (aD_zG=k5  
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　　Prepared by 制表 yAoe51h?  
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　　Enterprise Income Tax - Annual Tax Return （企业所得税年度申报表） gy&[?m6M=  
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　　English Language Word or Term Chinese Language Word or Term Income Tax on Enterprises Annual Tax Return 企业所得税年度纳税申报表 dtpoU&?6s  
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　　Taxation period 税款所属时间 u_ABt?'  
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　　Monetary Unit 金额单位 /yM:|`tT  
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　　Taxpayer's registration number 纳税人识别号 ABUSTf<  
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　　Taxpayer's Name 纳税人名称 _YF%V;X  
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　　Taxpayer's Address 纳税人地址 9K9DF1SOa  
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　　Zip code （postcode） 邮政编码 6R=W}q4  
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　　Type of business 登记注册类型 =$]uoA  
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　　Industry type 行业 l
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　　Taxpayer's bank 纳税人开户银行 m=YU2!Mb  
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　　Bank account number 账号 .'Vww  
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　　Gross revenue 收入总额 _-EyT  
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　　Line No. 行次 V7/I
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　　Items 项目 wXsmn1w9  
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　　Business income 销售（营业）收入  EW3(cQbK  
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　　Less： Sales return 减：销售退回 V O3x~E  
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　　Depreciation allowance 折扣与折让 ]Ux<aiY]a  
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　　Net operating revenue 销售（营业）收入净额 *hw\35%P`?  
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　　Amount of exempt income included 其中：免税的销售（营业）收入 Zl*X?5u  
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　　Income from royalties 特许权使用费收益 ONe# r KJ_  
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　　Investment income 投资收益 Dc_yM  
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　　Net income in investment transfer 投资转让净收益 &}A[x1x06)  
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　　Rental net income 租赁净收益 d+'p@!W_  
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　　Exchange net income 汇兑净收益 2RX!V@z.G  
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　　Net income from asset/inventory surplus 资产盘盈净收益 rY bpih=x  
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　　Subsidy income 补贴收入 <kCU@SK
 
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　　Other income 其他收入 g[3)P+  
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　　Final. total income 收入总额合计 V>b\[(=s  
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　　Operating expenses 销售（营业）成本 -YC OP0  
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　　Sales tax 销售税金及附加 mFi&YpHu3  
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　　Total period expenses 期间费用合计 Y*14v~\'  
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　　Deduction items 扣除项目 k3uit+ge}  
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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 (Tbw3ENz  
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　　Depreciation of fixed assets 固定资产折旧 T87m?a$  
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　　Amortisation on intangible assets and deferred assets 无形资产、递延资产摊销 =17t- [  
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　　Research and development expenses 研究开发费用 .dav8n*  
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　　Net interest expense 利息净支出 7:2WgLo  
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　　Exchange net loss 汇兑净损失 / \hzb/  
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　　Rental net expense 租金净支出 1A\OC  
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　　Head office administrative expense 上缴总机构管理费 Wh.?j>vB  
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　　Entertainment expenses 业务招待费 6=fSE=]DY  
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　　Taxation expense 税金 !Y[lQXv  
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　　Loss on bad debts 坏账损失 N9v1[~ bv_  
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　　Additional bad debts provision for prior year 增提的坏账准备金 BYMi6wts  
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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 Ac<Phy-J  
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　　Net loss in investment transfer 投资转让净损失 ;u>DNG|.  
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　　National insurance payment 社会保险缴款 e8GEoD  
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　　Workers insurance expense 劳动保护费 SgS~ {4Zx*  
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　　Advertising expenditure 广告支出 l\@)y4 +  
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　　Donations Contributed 捐赠支出 %|^fi8!:|  
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　　Auditing， consulting and litigation expenses 审计、咨询、诉讼费 ~4 `5tb  
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　　Travelling expenses 差旅费 w.\&9]P3~  
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　　Conference expenses 会议费 `.i!NBA'6  
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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 9R7A8   
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　　Bankruptcy compensation cost 矿产资源补偿费 "-+\R}q$  
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　　Other deductible expense items 其他扣除费用项目  OHhsP}/  
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　　Taxable income calculation 应纳税所得额的计算 xo&]$W8  
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　　Income before tax adjustment 纳税调整前所得 61)-cVC  
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　　Plus： Adjustment for additional tax payment 加：纳税调整增加额 TztAZ2C  
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　　Including salary bonus tax adjustment Adjustment to tax payment for employee benefits ， employee labor union dues， employee education expense. $3s@}vLd  
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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 a-|*?{o  
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　　Interest expense tax payment adjustment amount 利息支出纳税调整额 B>0].CK`  
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　　Entertainment expenses tax adjustment amount 业务招待费纳税调整额 5'X ]k@m_  
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　　Advertising expenditure tax payment adjustment amount 广告支出纳税调整额 M!REygyx  
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　　Tax adjustment for contribution expenditure 赞助支出纳税调整额 d~JKH&x<  
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