[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） .S5&MNE  
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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） }>0UaK  
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　　Amount paid at current period 本期已交数 [6/%ynlP  
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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） aqyXxJS8  
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　　Head of unit 单位负责人 vkt)!hl `  
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　　Finance employee in charge 财务负责人 Sk1yend4  
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　　Double-check 复核 }NYsKu_cM  
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　　Prepared by 制表 BRW   
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　　Enterprise Income Tax - Annual Tax Return （企业所得税年度申报表） }2h~o~  
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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 J7l1-  
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　　Taxation period 税款所属时间 ~Aq UT]l  
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　　Monetary Unit 金额单位 W}Z|v M$  
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　　Taxpayer's registration number 纳税人识别号 /sYD+*a  
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　　Taxpayer's Name 纳税人名称 ~5JXY5*o  
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　　Taxpayer's Address 纳税人地址 RQh4RUm  
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　　Zip code （postcode） 邮政编码 +1cK (Si  
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　　Type of business 登记注册类型 M<)HJ lr  
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　　Industry type 行业 NDI|;  
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　　Taxpayer's bank 纳税人开户银行 z}pdcQl#
 
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　　Bank account number 账号 M/#<=XhA  
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　　Gross revenue 收入总额 XLzHm&;  
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　　Line No. 行次 ,rG$JCS'KQ  
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　　Items 项目 WAob"`8]  
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　　Business income 销售（营业）收入 hDfsqSK0 /  
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　　Less： Sales return 减：销售退回 JA1(yt  
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　　Depreciation allowance 折扣与折让 P
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　　Net operating revenue 销售（营业）收入净额 n32BHOVE  
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　　Amount of exempt income included 其中：免税的销售（营业）收入 -,p(PK  
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　　Income from royalties 特许权使用费收益 \5O4}sm$*  
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　　Investment income 投资收益 ~KCOCtiD  
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　　Net income in investment transfer 投资转让净收益 {HQ?
 
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　　Rental net income 租赁净收益 _ea!psA0  
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　　Exchange net income 汇兑净收益 1'Kn:I  
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　　Net income from asset/inventory surplus 资产盘盈净收益 friNo^v&  
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　　Subsidy income 补贴收入 Lymy/9  
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　　Other income 其他收入 rHh<_5-/>  
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　　Final. total income 收入总额合计 `&j5/[>v  
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　　Operating expenses 销售（营业）成本 rT5dv3^MW!  
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　　Sales tax 销售税金及附加 # (
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　　Total period expenses 期间费用合计 ^P\(IDJCo  
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　　Deduction items 扣除项目 .J'}qkz~  
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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 Xk
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　　Depreciation of fixed assets 固定资产折旧 (*BQd1Z  
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　　Amortisation on intangible assets and deferred assets 无形资产、递延资产摊销 0Ocy$  
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　　Research and development expenses 研究开发费用 5c!~WckbJ  

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　　Net interest expense 利息净支出 HTvA]-AuM  
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　　Exchange net loss 汇兑净损失 @9-z8PyF  
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　　Rental net expense 租金净支出 Y6&w0~?!  
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　　Head office administrative expense 上缴总机构管理费 PW~+=,  
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　　Entertainment expenses 业务招待费 STL&ZO  
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　　Taxation expense 税金 6ix8P;;}#  
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　　Loss on bad debts 坏账损失 E~3wdOZv1  
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　　Additional bad debts provision for prior year 增提的坏账准备金 VkZrb2]v  
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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 NDWpV  
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　　Net loss in investment transfer 投资转让净损失 {'Nd N+_C  
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　　National insurance payment 社会保险缴款 0V@u]  
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　　Workers insurance expense 劳动保护费 2I* 7?`  
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　　Advertising expenditure 广告支出 #qtAFIm'  
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　　Donations Contributed 捐赠支出 Lo5itW  
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　　Auditing， consulting and litigation expenses 审计、咨询、诉讼费 uckag/tv  
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　　Travelling expenses 差旅费 Ep>3%{V  
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　　Conference expenses 会议费 N0,wT6.  
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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 n*D-01vYP  
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　　Bankruptcy compensation cost 矿产资源补偿费 =* oFs|v  
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　　Other deductible expense items 其他扣除费用项目 n,q+EZd  
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　　Taxable income calculation 应纳税所得额的计算 lTBPq?4{  
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　　Income before tax adjustment 纳税调整前所得 $!)Sgb  
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　　Plus： Adjustment for additional tax payment 加：纳税调整增加额 s<Px au+A  
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　　Including salary bonus tax adjustment Adjustment to tax payment for employee benefits ， employee labor union dues， employee education expense. q|;_G#4  
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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 U` uP^  
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　　Interest expense tax payment adjustment amount 利息支出纳税调整额 G0Q}
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　　Entertainment expenses tax adjustment amount 业务招待费纳税调整额 QV,X> !Nz  
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　　Advertising expenditure tax payment adjustment amount 广告支出纳税调整额 rf^Q%ds  
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　　Tax adjustment for contribution expenditure 赞助支出纳税调整额 1D%3|_id^  
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