2014注会职业能力测试专业术语中英文对照(3)

2014注会职业能力测试专业术语中英文对照

税收可抵免额 从量定额 增值额 销售额 抵免税额 应纳税所得额 扣除项目金额 适用税额 适用税率 计税成本 核定所得额 平均成本利润率 平均销售价格 营业税 偶然所得 所得项目 组成计税价格 本纳税年度 所得税申报 扣除项目 免税项目扣除 契税 视同销售 免除纳税义务 应税商品 纳税义务 权益性投

资收益 雇员福利，职工福利 企业所得税 国外所得收入 一般纳税人 特许权使用费所得 利息、股息、红利所得 劳务所得 财产租赁所得 生产经营所得 转让财产所得 工资薪金所得 财产转让收入 所得税抵免 申报缴纳所得税 应纳所得税 接受捐赠所得

Allowable tax credit Amount based on quantity Amount of appreciation/Value added Amount of sales Amount of tax credit Amount of taxable income Amount of the deductions Applicable tax amount Applicable tax rates Assessable cost Assessable income Average cost-plus margin rate Average sales price Business tax Casual income Category of income Composite taxable price Current tax year Declaration of income tax Deductible items Deduction of the tax exemption item Deed tax Deemed sales/sales equivalent Discharge of tax obligation Dutiable goods Duty of tax payment Earning from equity investments Employee benefit Enterprise income tax Foreign earned income General taxpayer Income from franchise royalty Income from interests, dividends and bonuses Income from labor service Income from leasing of property Income from production and business operation Income from property transfer Income from wages, salaries Income from property transfer Income tax credit Income tax declaration Income tax payable Income from donation

2014注会职业能力测试专业术语中英文对照

个人所得税 增值税进项税额 非正常损失 滞纳金 清算所得税 最低应纳税所得额 增值税起征点 混合销售行为 所得税前净所得 税后净利润 非货币资产 不征税收入 不计入征税范围 财产原值 当期销项税额 增值税销项税额 滞纳税款/欠税 应补缴税款 累进税率 比例税率 公益性捐赠 房产税 居民纳税人 资源税 含税销售额 所得税征收范围 小规模纳税人 源泉扣缴 纳税特别扣除项目 特殊性税务处理 印花税 应征税额 税额 税基/计税依据 税种 消费税税率 税收抵免 抵免限额 纳税期限 税前可扣除项目 税收减免 计税差异 到期应纳税款

Individual income tax Input value added tax Irregular loss Late fee Liquidation income tax Minimum taxable income Minimum threshold of value-added Tax Mixed sales activities Net income before income tax Net profit after tax Non-monetary asset Non-taxable income Not included in the scope of taxable activities Original value of the property/ Cost of property Output tax for the period Output value added tax Overdue tax Payment of tax in arrears Progressive tax rate Proportional tax rate Public welfare donations Real estate tax Resident taxpayer Resource tax Sales amount including tax Scope of income tax/Subject to income tax Small-scale taxpayer Source withholding Special deductible items Special tax treatment Stamp tax Tax accrued Tax amounts Tax base Tax category Tax computation Tax credit Tax credit quota Tax deadline Tax deductible items Tax deduction or exemption Tax differences Tax due

2014注会职业能力测试专业术语中英文对照

漏税/逃税 免税 纳税申报 本期税额

已纳税额 应纳税额 纳税期限 税率 减税 退税 税收附加 起征点 计税价格 减免税额 应税所得 应税项目 纳税期间 对股息征税 免税收入 免税税目 免税利润 含税价格 纳税人 土地使用税 增值税 土地增值税 增值税减免 车船税 车辆购置税 扣缴义务人 代扣代缴税款 预提所得税 零税率 财务成本管理 应收账款周转次数 应收账款周转天数 取得成本 实际增长率 实际利率 配股后每股价格 配股权价值 配股价格 预付年金(即付年金、期初年金)

Tax evasion Tax exemption Tax filing Tax for the period/year Tax paid Tax payable Tax payment deadline Tax rate Tax reduction Tax refund Tax surcharge Tax threshold Tax value/Taxable price Tax amount deducted Taxable income Taxable item Taxable period Taxation of dividends Tax-exempt income Tax-exempt item Tax-exempt profit Tax-included price Taxpayer Urban land-use tax Value added tax(VAT) Value-added tax on land/Land appreciation tax VAT exemption or reduction Vehicle and vessel tax Vehicle purchase tax Withholding agent Withholding and remitting tax Withholding income tax Zero tax rate Accounts receivable turnover Accounts receivable turnover days Acquisition cost Actual growth rate Actual interest rate After-allotment price per share Allotment option value Allotment price Annuity due

2014注会职业能力测试专业术语中英文对照

会计报酬率法 平均交货时间 贝塔(β)系数 债券评级 债券估价 每股净资产 盈亏临界点 保险储备(安全存量) 资本支出 持有成本 现金预算 现金股利 现金流量利息保障倍数 经营活动现金流量 混合租赁 佣金 普通股 补偿性余额 复利 全面预算 企业价值评估 成本性态 成本中心 成本的归集和分配 资本成本 税后债务成本 成本差异 平息债券 债券票面利率 流动资产周转次数 流动资产周转天数 流动比率 本期收入乘数 债务市场 资产负债率 产权比率 股利宣告日 财务杠杆系数 直接租赁 折现率 纯贴现债券(零息债券) 股利支付率 经营杠杆系数

Accounting rate of return(ARR) Average delivery time Beta coefficient Bond rating Bond valuation Book value per share(BPS) Break-even point Buffer inventory Capital expenditure Carrying cost Cash budget Cash dividend Cash flow interest coverage ratio Cash flows from operational activities Combination lease Commission Common stock Compensating balance Compound interest Comprehensive budget Corporate valuation Cost behavior Cost centre Cost collection and allocation Cost of capital Cost of debt after tax Cost variance Coupon bond Coupon interest rate Current assets turnover Current assets turnover days Current ratio Current sales multiplier Debt market/Bond market Debt-to-asset ratio Debt-to-equity ratio Declaration date Degree of financial leverage(DFL) Direct leasing Discount rate Discounted bond (Zero coupon bond) Dividend payout ratio Degree of operating leverage(DOL)

2014注会职业能力测试专业术语中英文对照

股价下行

乘数 总杠杆系数 息前税前利润 经济订货量 每股盈余稀释 每股盈余无差别点法 每股盈余最大化 每股盈余 权益乘数 股权价值 经济增加值 除息日 执行价格 外部融资销售增长 …… 此处隐藏：5427字，全部文档内容请下载后查看。喜欢就下载吧 ……