财税常用专业词汇_财税单词

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会计中的常用词汇.........................1

机构名称...........................3

税种名称（我国的29种）.........................4

通用术语...........................5

会计中的常用词汇

企业会计准则Accounting Standards for Enterprises

权责发生制（应收应付制）accrual basis accounting system

收付实现制cash basis accounting system

账面价值book value

公允价值fair value

清算价值liquidation value

置存价值carryingvalue

残值scrape/salvage value

历史成本historical cost

重置成本replacement cost

面值face value或par value

资产负债表balance sheet

利润表profit statement

现金流量表 cash flow statement

所有者权益变动表statement of changes in equity

利润分配表statement of allocation of net income

财务状况变动表statement ofchanges in financial position资金来源和运用表 statement of sources and uses of funds

折旧depreciation

直线法straight-line method（SL）

年数总和法sum-of-the-year's－digits method（SYD）双倍余额递减法double－declining－balance method（DDB）

加速折旧法 accelerated depreciation method

四大假设four accounting aumptions： 会计主体accounting entity 持续经营going concern 货币计量measuring unit 会计分期accounting period

可合理确定(95%～100%)reasonablecertain很可能（50％～95%）probable有可能（5％～50%）poible极小可能（0～5%）remote

研发费 R&D cost研究阶段research stage 开发阶段develop stage 资本化 capitalization 费用化 expensing

成本的资本化与费用化有何不同？

What is the difference between capitalizing and expensing a cost?

交易性金融资产trading financial aet 持有至到期投资held-to-maturity investment 可供出售金额资产 salable financial aet 投资性房地产 investment real estate

无形资产 intangible aets商标权 trademarks专利权 patents特许权 franchise著作权 copyright

计算机软件 computer software商誉 goodwill

开办费 organization costs机构名称

全国人民代表大会the national people’s congre（NPC）常务委员会the standing committee

全国人大常务委员会 the standing committee of the national people’s congre

国务院the state council 财政部 the ministry of finance

国家税务总局State Administration for Taxation地方税务局Local Taxation bureau

当地主管税务机关the local competent tax authority税务局The Revenue Office

工商行政管理 administrative agency for industry and commerceAdministration for industry and commerce（AIC）中外合资企业Chinese-foreign equity joint ventures 中外合作企业Chinese-foreign contractual joint ventures 外商投资企业 foreign investment 外国企业 foreign enterprise

外资企业 foreign-capital enterprises 出口型企业export-oriented enterprise

先进技术企业technologically advanced enterprise普通合伙企业general partnership(GP)有限合伙企业limited partnership(LP)

有限责任合伙limited liability partnership(LLP)企业经济特区Special Economic Zone

沿海经济开发地区 in coastal economic open zones 边远不发达地区 remote underdeveloped areas

税种名称（我国的29种）value added tax busine tax consumption tax enterprise income tax； Income Tax for Enterprises customs tax

individual income tax resource tax

urban and township land use tax

city maintenance and construction tax farmland occupation tax land appreciation tax stamp tax

vehicle acquisition taxdeed tax fuel tax

security transaction tax social security taxhouse property tax slaughter tax urban real estate tax inheritance tax banquet tax

vehicle and veel usage tax

vehicle and veel license plate tax veel tonnage tax agriculture tax animal husbandry tax

income tax on foreign enterprises and enterprises with foreign investment；增值税 营业税 消费税 企业所得税 关税 个人所得税 资源税

城镇土地使用税

城市维护扩建税 耕地占用税 土地增值税 印花税 车辆购置税 契税 燃油税 证券交易税 社会保障税 房产税 屠宰税 城市房地产税 遗产税 筵席税 车船使用税 车船使用牌照税 船舶吨税 农业税 牧业税

外商投资及外国企业所得税

Income Tax for Enterprises with Foreign Investment and Foreign Enterprises fixed aets investment orientationregulation tax

固定资产投资方向调节税

The tax collection and administrative law税收征管法

The detailed rules for the implementation of sh ……的实施细则通用术语

tax returns filing 纳税申报 taxes payable 应交税金

the aeable period for tax payment 纳税期限 the timing of tax liability arising 纳税义务发生时间 consolidate reporting 合并申报

the outbound busine activity 外出经营活动 Tax Inspection Report 纳税检查报告 Tax Inspection Report 纳税检查报告 tax avoidance 逃税 tax evasion 避税 tax base 税基

refund after collection 先征后退 withhold and remit tax 代扣代缴 collect and remit tax 代收代缴 flat rate 比例税率

withholding income tax 预提税 withholding at source 源泉扣缴 State Treasury 国库 tax preference 税收优惠

the first profit-making year 第一个获利年度

refund of the income tax paid on the reinvested amount 再投资退税 the tax school大学里的税务学院 The Tax Institute一般作为机构的税务学院

the national tax institute国家税务干部学院 nominal tax rate名义税率effective tax rate实际税率