會計(jì)審計(jì)財(cái)務(wù)詞匯

1、審計(jì)、財(cái)務(wù)常用英文詞匯(2008-04-18 07:52:17)分類：IT·科學(xué)審計(jì)報告: audit report 資產(chǎn)負(fù)債表：balance sheet 損益表：income statement 利潤分配表：profit distribution statement <中國注冊會計(jì)師獨(dú)立審計(jì)準(zhǔn)則>：the independent auditing standard for chinese certified public accountants 會計(jì)報表：financial statement 在抽查的基礎(chǔ)上：on a test basis 主任會計(jì)師或授權(quán)副主任會計(jì)

2、師：chief accountant or authorized assistant chief accountant 中國注冊會計(jì)師：chinese certified public accountant ccpa無鋼印無效：shall not be valid without bearing the embossing seal 年初數(shù)，年末數(shù)：opening amounting closing amounting 資產(chǎn)負(fù)債表：balance sheet 流動資產(chǎn)：current assets 貨幣資金：cash 短期、長期投資：short-term、long-term investmen

3、t 應(yīng)收票據(jù)：notes receivable 應(yīng)收賬款：account receivable 減：壞賬準(zhǔn)備：less: provision for bad debt 應(yīng)收賬款凈額：net value of account receivable 預(yù)付賬款：advance to supplier 應(yīng)收出口退稅：receivable drawback for export 應(yīng)收補(bǔ)貼款： receivable subsidy 其他應(yīng)收款：other receivable 存貨：inventories 待轉(zhuǎn)其他業(yè)務(wù)支出：other business expense to be transferred

4、待攤費(fèi)用：prepaid expense 待處理流動資產(chǎn)凈損失：net loss of current assets to be settled 一年內(nèi)到期的長期債券投資：long-term bonds investment due in 1 year 其他流動資產(chǎn)：other current assets 流動資產(chǎn)合計(jì)：total current assets 固定資產(chǎn)：fixed assets 固定資產(chǎn)原價：original value of fixed assets 累計(jì)折舊：accumulated depreciation 固定資產(chǎn)凈值：net value of fixed asset

5、s 固定資產(chǎn)清理：disposal of fixed assets 在建工程：construction in process 待處理固定資產(chǎn)凈損失：net loss of fixed assets to be settled 固定資產(chǎn)合計(jì)：total fixed assets 無形資產(chǎn)及遞延資產(chǎn)：intangible assets & deferred assets 遞延稅項(xiàng)目：deferred tax 負(fù)債及所有者權(quán)益：liabilities & owners equity 流動負(fù)債：current liabilities 短期/長期借款：short-term/long-te

6、rm loan 應(yīng)付票據(jù)：notes payable預(yù)收賬款：advance from clients 其他應(yīng)付款：other payable 應(yīng)付工資：accrued payroll 應(yīng)付福利費(fèi)：welfare payable 應(yīng)交稅金/應(yīng)付利潤：tax/ profits payable 其他應(yīng)交款：unpaid others 預(yù)提費(fèi)用：accrued expense 一年內(nèi)到期的長期負(fù)債：long-term liabilities due in 1 year 應(yīng)付債券：bonds payable 長期應(yīng)付款：long-term payable 實(shí)收資本：paid-in capital 資本

7、公積：capital accumulation 盈余公積：surplus accumulation 其中：公益金：including; commonweal funds 本年利潤：profits of current year 未分配利潤：undistributed profits 損益表/利潤表：income statement 產(chǎn)品（商品）銷售收入：revenue of sales of products (commodities) 出口產(chǎn)品銷售收入：sales income of export products 銷售折扣與折讓：discount& transfer of sale

8、s 產(chǎn)品銷售凈額；net value of sales of products 產(chǎn)品銷售稅金/成本：sales tax/cost of products 出口產(chǎn)品銷售成本：sales cost of export products 銷售費(fèi)用（經(jīng)營費(fèi)用）：sales expense (operation expense) 產(chǎn)品銷售利潤：sales profits of products 加：其他業(yè)務(wù)利潤：add: other business profits 營業(yè)/管理/財(cái)務(wù)費(fèi)用；operation/overhead / finance expense 利息支出（減利息收入）：interest

9、expense (less: interest income) 匯兌損失（減匯兌收益）：exchange loss(exchange income) 營業(yè)利潤：operation profits 投資收益；return on investment 主營業(yè)務(wù)收入：revenue of main business 主營業(yè)務(wù)成本：cost of main business 主營業(yè)務(wù)稅金及附加：tax & surtax of main business 營業(yè)外收入/支出：non-operation income /expense 投資收益：return on business 補(bǔ)貼收入：sub

10、sidy income 以前年度損益調(diào)整：adjustment for profits & loss of previous year 所得稅：income tax 利潤分配表：profits distribution statement 法定盈余公積：legal surplus accumulation 法定公益金：legal commonweal funds 年初/末 未分配利潤： undistributed profits of opening / closing year 已彌補(bǔ)虧損：loss being made up 可供所有者分配的利潤：profits distribut

11、able to owner 已分配股利：distributed dividends 其他轉(zhuǎn)入：other transferred in 提取法定公益金：retained legal commonweal funds 提取職工獎勵及福利基金：retained employees bonus & welfare funds 提取儲備基金：retained reversed funds 提取企業(yè)發(fā)展基金：retained enterprise development funds 利潤歸還投資：retained profits into investor 應(yīng)付優(yōu)先股/普通股股利：dividen

12、ds payable to preference / common stock 提取任意盈余基金：retained random surplus accumulation 轉(zhuǎn)作資本的普通股股利：dividends of common stock transferred into capital Enterprise Income Tax - Annual Tax Return （企業(yè)所得稅年度申報表）English Language Word or Term Chinese Language Word or Term Income Tax on Enterprises Annual Tax R

13、eturn  企業(yè)所得稅年度納稅申報表 Taxation period  稅款所屬時間 Monetary Unit  金額單位 Taxpayer's registration number  納稅人識別號  Taxpayer's Name  納稅人名稱  Taxpayer's Address  納稅人地址  Zip code (postcode)  郵政編碼  Type of business  登記注冊類型  Industry type&#

14、160; 行業(yè)  Taxpayer's bank  納稅人開戶銀行  Bank account number 賬號  Gross revenue 收入總額 Line No.  行次 Items 項(xiàng)目 Business income  銷售（營業(yè)）收入  Less: Sales return  減：銷售退回  Depreciation allowance  折扣與折讓  Net operating revenue 銷售（營業(yè)）收入凈額  Amount of exempt

15、 income included  其中：免稅的銷售（營業(yè)）收入  Income from royalties  特許權(quán)使用費(fèi)收益  Investment income 投資收益  Net income in investment transfer  投資轉(zhuǎn)讓凈收益 Rental net income  租賃凈收益  Exchange net income  匯兌凈收益  Net income from asset/inventory surplus  資產(chǎn)盤盈凈收益  Su

16、bsidy income  補(bǔ)貼收入  Other income  其他收入 Final. total income  收入總額合計(jì)  Operating expenses  銷售（營業(yè)）成本  Sales tax  銷售稅金及附加  Total period expenses  期間費(fèi)用合計(jì)  Deduction items 扣除項(xiàng)目 Including salary bonus Employee benefits. Employee labor union dues. Employ

17、ee education expenses  其中：工資薪金 職工福利費(fèi)、職工工會經(jīng)費(fèi)、職工教育經(jīng)費(fèi) Depreciation of fixed assets  固定資產(chǎn)折舊 Amortisation on intangible assets and deferred assets  無形資產(chǎn)、遞延資產(chǎn)攤銷  Research and development expenses 研究開發(fā)費(fèi)用  Net interest expense  利息凈支出  Exchange net loss  匯兌凈損失  Re

18、ntal net expense  租金凈支出  Head office administrative expense  上繳總機(jī)構(gòu)管理費(fèi)  Entertainment expenses  業(yè)務(wù)招待費(fèi)  Taxation expense  稅金 Loss on bad debts  壞賬損失  Additional bad debts provision for prior year  增提的壞賬準(zhǔn)備金  Net loss due to inventory shortage, spoi

19、lage and obsolescence  資產(chǎn)盤虧、毀損和報廢凈損失 Net loss in investment transfer  投資轉(zhuǎn)讓凈損失 National insurance payment  社會保險繳款 Workers insurance expense  勞動保護(hù)費(fèi)  Advertising expenditure 廣告支出  Donations Contributed  捐贈支出  Auditing, consulting and litigation expenses 審計(jì)、咨詢、訴訟費(fèi)

20、 Travelling expenses  差旅費(fèi) Conference expenses  會議費(fèi) Transportation, packing, handling and insurance exhibition expense on sales 運(yùn)輸、裝卸、包裝、保險展覽等銷售費(fèi)用 Bankruptcy compensation cost  礦產(chǎn)資源補(bǔ)償費(fèi)  Other deductible expense items  其他扣除費(fèi)用項(xiàng)目 Taxable income calculation  應(yīng)納稅所得額的計(jì)算 Income

21、 before tax adjustment  納稅調(diào)整前所得  Plus: Adjustment for additional tax payment  加：納稅調(diào)整增加額  Including salary bonus tax adjustment Adjustment to tax payment for employee benefits , employee labor union dues, employee education expense. 其中：工資薪金納稅調(diào)整額職工福利費(fèi)、職工工會經(jīng)費(fèi)和職工教育經(jīng)費(fèi)的納稅調(diào)整額  Inte

22、rest expense tax payment adjustment amount  利息支出納稅調(diào)整額  Entertainment expenses tax adjustment amount  業(yè)務(wù)招待費(fèi)納稅調(diào)整額 Advertising expenditure tax payment adjustment amount 廣告支出納稅調(diào)整額  Tax adjustment for contribution expenditure  贊助支出納稅調(diào)整額  Donations Contributed Tax Adjustment&

23、#160; 捐贈支出納稅調(diào)整額  Tax adjustment for depreciation and amortisation expenditure 折舊、攤銷支出納稅調(diào)整額 Loss on bad debts tax payment adjustment amount  壞賬損失納稅調(diào)整額 Provision for bad debts tax payment adjustment amount 壞賬準(zhǔn)備納稅調(diào)整額  Penalties paid for late late tax payment  罰款、罰金或滯納金  Invento

24、ry revaluation reserve  存貨跌價準(zhǔn)備  Short term investments depreciation reserve  短期投資跌價準(zhǔn)備  Long term investments depreciation reserve 長期投資減值準(zhǔn)備  Plus other taxable items adjustment  其他納稅調(diào)整增加項(xiàng)目 Less: Deduction for tax adjustment 減：納稅調(diào)整減少額 Including research and development ex

25、penses  其中：研究開發(fā)費(fèi)用附加扣除額  Other tax deductible items  其他納稅調(diào)整減少項(xiàng)目 After tax adjusted income  納稅調(diào)整后所得 Less: Prior year deficiency  減：彌補(bǔ)以前年度虧損 Less: tax-exempt income 減：免稅所得  Including government loan interest income  其中：國債利息所得  Tax free income subsidy  免稅的補(bǔ)貼收

26、入 Tax free investment income  免于補(bǔ)稅的投資收益 Tax free technology transfer income  免稅的技術(shù)轉(zhuǎn)讓收益  Other tax free income  其他免稅所得  Taxable Income 應(yīng)納稅所得額  Applicable tax rate  適用稅率 Income tax payable  應(yīng)繳所得稅額 Less: amount overpaid at beginning of period  減：期初多繳所得稅額

27、0; Prepaid income tax  已預(yù)繳的所得稅額  Tax allowance for domestic investment  應(yīng)補(bǔ)稅的境內(nèi)投資收益的抵免稅額  Tax allowance for foreign investment 應(yīng)補(bǔ)稅的境外投資收益的抵免稅額  Approved income tax reduction 經(jīng)批準(zhǔn)減免的所得稅額  Taxpayer's representative's seal 納稅人代表簽章 Taxpayer's unit's seal 納稅人單位

28、公章 Date  日期  Agent's company seal 代理申報中介機(jī)構(gòu)簽章 Responsible person  經(jīng)辦人 Registered number of responsible person  經(jīng)辦人執(zhí)業(yè)證件號碼  Completed by tax authority  以下由稅務(wù)機(jī)關(guān)填寫 Date return receive  受理申報日期 Person approving  審核人  Date of approval  審核日期  Tax Aut

29、hority's Seal  受理申報稅務(wù)機(jī)關(guān)公章  Excise tax, tax return  營業(yè)稅納稅申報表  Date of filing  填表日期  Taxpayer's registration number  納稅人識別號 Renminbi (yuan,jiao,fen)  元（列至角分）  Taxpayer's Name  納稅人名稱  Taxation period  稅款所屬時間  Tax Items  稅

30、目  Operating items  經(jīng)營項(xiàng)目 Turnover  營業(yè)額  Total Income  全部收入  Tax exempt items  不征稅項(xiàng)目 Abatement item 減除項(xiàng)目  Tax reduced items 減免稅項(xiàng)目  Turnover tax payable  應(yīng)稅營業(yè)額  Current Period  本期  Tax amount payable  應(yīng)納稅額  Less tax paid 

31、減免稅額 If this return is filled by tax payer, the following should be completed by that tax payer. 如納稅人填報，由納稅人填寫以下各欄 General Accountant (seal)  會計(jì)主管（簽章） Tax payer (seal)  納稅人（公章） If this return is filled by an authorized agent, following should be completed by that agent. 如委托代理人填報，由代理人填寫以下各欄

32、 Enterprise Income Tax - Annual Tax Return  （企業(yè)所得稅年度申報表） English Language Word or Term Chinese Language Word or Term  Income Tax on Enterprises Annual Tax Return 企業(yè)所得稅年度納稅申報表 

33、 Taxation period 稅款所屬時間  Monetary Unit 金額單位  Taxpayers registration number 納稅人識別號  Taxpayers Name 納稅人名稱  Taxpayers Address 納稅人地址  Zip code (postcode) 郵政編碼  Type of business 登記注冊類型 

34、 Industry type 行業(yè)  Taxpayers bank 納稅人開戶銀行  Bank account number 賬號  Gross revenue 收入總額  Line No. 行次  Items 項(xiàng)目  Business income 銷售（營業(yè)）收入  Less: Sales return 減：銷售退回  Depreciation

35、 allowance 折扣與折讓  Net operating revenue 銷售（營業(yè)）收入凈額  Amount of exempt income included 其中：免稅的銷售（營業(yè)）收入  Income from royalties 特許權(quán)使用費(fèi)收益  Investment income 投資收益  Net income in investment

36、0;transfer 投資轉(zhuǎn)讓凈收益  Rental net income 租賃凈收益  Exchange net income 匯兌凈收益  Net income from asset/inventory surplus 資產(chǎn)盤盈凈收益  Subsidy income 補(bǔ)貼收入  Other income 其他收入  Final. total income

37、 收入總額合計(jì)  Operating expenses 銷售（營業(yè)）成本  Sales tax 銷售稅金及附加  Total period expenses 期間費(fèi)用合計(jì)  Deduction items 扣除項(xiàng)目  Including salary bonus Employee benefits. Employee labor union dues. Em

38、ployee education expenses 其中：工資薪金 職工福利費(fèi)、職工工會經(jīng)費(fèi)、職工教育經(jīng)費(fèi)  Depreciation of fixed assets 固定資產(chǎn)折舊  Amortisation on intangible assets and deferred assets 無形資產(chǎn)、遞延資產(chǎn)攤銷  Research and development expenses

39、60;研究開發(fā)費(fèi)用  Net interest expense 利息凈支出  Exchange net loss 匯兌凈損失  Rental net expense 租金凈支出  Head office administrative expense 上繳總機(jī)構(gòu)管理費(fèi)  Entertainment expenses 業(yè)務(wù)招待費(fèi)  Taxation expense 稅金&

40、#160; Loss on bad debts 壞賬損失  Additional bad debts provision for prior year 增提的壞賬準(zhǔn)備金  Net loss due to inventory shortage, spoilage and obsolescence 資產(chǎn)盤虧、毀損與報廢凈損失  Net loss in&

41、#160;investment transfer 投資轉(zhuǎn)讓凈損失  National insurance payment 社會保險繳款  Workers insurance expense 勞動保護(hù)費(fèi)  Advertising expenditure 廣告支出  Donations Contributed 捐贈支出  Auditing, consulting and litigation 

42、;expenses 審計(jì)、咨詢、訴訟費(fèi)  Travelling expenses 差旅費(fèi)  Conference expenses 會議費(fèi)  Transportation, packing, handling and insurance exhibition expense on sales 運(yùn)輸、裝卸、包裝、保險展覽等銷售費(fèi)用  Bankruptcy compensation cost 

43、;礦產(chǎn)資源補(bǔ)償費(fèi)  Other deductible expense items 其他扣除費(fèi)用項(xiàng)目  Taxable income calculation 應(yīng)納稅所得額的計(jì)算  Income before tax adjustment 納稅調(diào)整前所得  Plus: Adjustment for additional tax payment 加：納稅調(diào)整增加額  Includin

44、g salary bonus tax adjustment  Adjustment to tax payment for employee benefits , employee labor union dues, employee education expense. 其中：工資薪金納稅調(diào)整額職工福利費(fèi)、職工工會經(jīng)費(fèi)與職工教育經(jīng)費(fèi)的納稅調(diào)整額  Interest expens

45、e tax payment adjustment amount 利息支出納稅調(diào)整額  Entertainment expenses tax adjustment amount 業(yè)務(wù)招待費(fèi)納稅調(diào)整額  Advertising expenditure tax payment adjustment amount 廣告支出納稅調(diào)整額  Tax adjustment for contri

46、bution expenditure 贊助支出納稅調(diào)整額  Donations Contributed Tax Adjustment 捐贈支出納稅調(diào)整額  Tax adjustment for depreciation and amortisation expenditure 折舊、攤銷支出納稅調(diào)整額  Loss on bad debts tax payment adjustm

47、ent amount 壞賬損失納稅調(diào)整額  Provision for bad debts tax payment adjustment amount 壞賬準(zhǔn)備納稅調(diào)整額  Penalties paid for late late tax payment 罰款、罰金或滯納金  Inventory revaluation reserve 存貨跌價準(zhǔn)備  Sho

48、rt term investments depreciation reserve 短期投資跌價準(zhǔn)備  Long term investments depreciation reserve 長期投資減值準(zhǔn)備  Plus other taxable items adjustment 其他納稅調(diào)整增加項(xiàng)目  Less: Deduction for tax adjustment

49、0;減：納稅調(diào)整減少額  Including research and development expenses 其中：研究開發(fā)費(fèi)用附加扣除額  Other tax deductible items 其他納稅調(diào)整減少項(xiàng)目  After tax adjusted income 納稅調(diào)整后所得  Less: Prior year deficiency 減：彌補(bǔ)以前年度虧損  Les

50、s: tax-exempt income 減：免稅所得  Including government loan interest income 其中：國債利息所得  Tax free income subsidy 免稅的補(bǔ)貼收入  Tax free investment income 免于補(bǔ)稅的投資收益  Tax free technology transfer

51、0;income 免稅的技術(shù)轉(zhuǎn)讓收益  Other tax free income 其他免稅所得  Taxable Income 應(yīng)納稅所得額  Applicable tax rate 適用稅率  Income tax payable 應(yīng)繳所得稅額  Less: amount overpaid at beginning of period 減：期初

52、多繳所得稅額  Prepaid income tax 已預(yù)繳的所得稅額  Tax allowance for domestic investment 應(yīng)補(bǔ)稅的境內(nèi)投資收益的抵免稅額  Tax allowance for foreign investment 應(yīng)補(bǔ)稅的境外投資收益的抵免稅額  Approved income tax reduction 經(jīng)批準(zhǔn)減免的所得稅額  Ta

53、xpayers representatives seal 納稅人代表簽章  Taxpayers units seal 納稅人單位公章 Withholding Tax Form （代扣所得稅表） English Language Word or Term Chinese Language Word or Term INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣繳個人所得稅報告表 Withholding agent's file number 扣繳義務(wù)人編碼 Date of

54、 filing 填表日期 Day 日 Month 月 Year 年 Monetary Unit 金額單位 RMB Yuan 人民幣 元 Withholding agent's name 扣繳義務(wù)人名稱 Address 地址 Telephone Number 電話 Tax payer's name 納稅義務(wù)人姓名 Tax payer's file number 納稅人編碼 Unit's name and Address 工作單位及地址 Categories of income 所得項(xiàng)目 Income period 所得時間 Revenue 收入額 Renminbi

55、 (RMB) 人民幣 Foreign currency 外幣 Name of currency 貨幣名稱 Amount 金額 Exchange rate 外匯牌價 Renminbi (RMB) converted into 折合人民幣 Total 人民幣合計(jì) Deductions 減費(fèi)用額 Taxable Income 應(yīng)納稅所得額 Tax rate 稅率 Quick calculation deduction 速算扣除數(shù) Amount of tax withheld 扣繳所得稅額 Tax certificate number 完稅證字號 Date of tax payment 納稅日期 Wi

56、thholding total amount yuan 合計(jì)扣繳金額-元 Declaration by Withholding agent 扣繳義務(wù)人聲明 Signature 簽字 General Accountant (signature) 會計(jì)主管人簽字 Responsible officer (signature) 負(fù)責(zé)人簽字 Withholding agent (seal) 扣繳單位（或個人）蓋章 For official use 由以下稅務(wù)機(jī)關(guān)填寫 Value Added Tax Payable Statement （應(yīng)交增值稅明細(xì)表） English Language Word o

57、r Term Chinese Language Word or Term Name of enterprise 編制單位 Items 項(xiàng)目 Line No. 行次 Current Month 本月數(shù) Current Year Cumulative Amount 年末累計(jì)數(shù) Amount not yet deducted at beginning of year (represented by a "-" sign) 年初未抵扣數(shù)（用"-"反映） VAT on sales 銷項(xiàng)稅額 VAT Refund for exported goods 出口退稅 Am

58、ount transferred out from VAT on purchase 進(jìn)項(xiàng)稅額轉(zhuǎn)出數(shù) Transfer out overpaid VAT 轉(zhuǎn)出多交增值稅 VAT on purchase 進(jìn)項(xiàng)稅額 VAT Paid 已交稅金 Tax reduced and exempted 減免稅款 Transfer out unpaid VAT 轉(zhuǎn)出未交增值稅 VAT unpaid 未交增值稅 Amount paid at current period 本期已交數(shù) 期末未交數(shù)（多交數(shù)以"-"號反映） Head of unit 單位負(fù)責(zé)人 Finance employee in

59、 charge 財(cái)務(wù)負(fù)責(zé)人 Double-check 復(fù)核 Prepared by 制表 Enterprise Income Tax - Annual Tax Return （企業(yè)所得稅年度申報表） English Language Word or Term Chinese Language Word or Term Income Tax on Enterprises Annual Tax Return 企業(yè)所得稅年度納稅申報表 Taxation period 稅款所屬時間 Monetary Unit 金額單位 Taxpayer's registration number 納稅人識別號

60、 Taxpayer's Name 納稅人名稱 Taxpayer's Address 納稅人地址 Zip code (postcode) 郵政編碼 Type of business 登記注冊類型 Industry type 行業(yè) Taxpayer's bank 納稅人開戶銀行 Bank account number 賬號 Gross revenue 收入總額 Line No. 行次 Items 項(xiàng)目 Business income 銷售（營業(yè)）收入 Less: Sales return 減：銷售退回 Depreciation allowance 折扣與折讓 Net ope

61、rating revenue 銷售（營業(yè)）收入凈額 Amount of exempt income included 其中：免稅的銷售（營業(yè)）收入 Income from royalties 特許權(quán)使用費(fèi)收益 Investment income 投資收益 Net income in investment transfer 投資轉(zhuǎn)讓凈收益 Rental net income 租賃凈收益 Exchange net income 匯兌凈收益 Net income from asset/inventory surplus 資產(chǎn)盤盈凈收益 Subsidy income 補(bǔ)貼收入 Other income

62、 其他收入 Final. total income 收入總額合計(jì) Operating expenses 銷售（營業(yè)）成本 Sales tax 銷售稅金及附加 Total period expenses 期間費(fèi)用合計(jì) Deduction items 扣除項(xiàng)目 Depreciation of fixed assets 固定資產(chǎn)折舊 Amortisation on intangible assets and deferred assets 無形資產(chǎn)、遞延資產(chǎn)攤銷 Research and development expenses 研究開發(fā)費(fèi)用 Net interest expense 利息凈支出 E

63、xchange net loss 匯兌凈損失 Rental net expense 租金凈支出 Head office administrative expense 上繳總機(jī)構(gòu)管理費(fèi) Entertainment expenses 業(yè)務(wù)招待費(fèi) Taxation expense 稅金 Loss on bad debts 壞賬損失 Additional bad debts provision for prior year 增提的壞賬準(zhǔn)備金 Net loss in investment transfer 投資轉(zhuǎn)讓凈損失 National insurance payment 社會保險繳款 Workers

64、 insurance expense 勞動保護(hù)費(fèi) Advertising expenditure 廣告支出 Donations Contributed 捐贈支出 Auditing, consulting and litigation expenses 審計(jì)、咨詢、訴訟費(fèi) Travelling expenses 差旅費(fèi) Conference expenses 會議費(fèi) Bankruptcy compensation cost 礦產(chǎn)資源補(bǔ)償費(fèi) Other deductible expense items 其他扣除費(fèi)用項(xiàng)目 Taxable income calculation 應(yīng)納稅所得額的計(jì)算 In

65、come before tax adjustment 納稅調(diào)整前所得 Inventory revaluation reserve 存貨跌價準(zhǔn)備 Short term investments depreciation reserve 短期投資跌價準(zhǔn)備 Long term investments depreciation reserve 長期投資減值準(zhǔn)備 Plus other taxable items adjustment 其他納稅調(diào)整增加項(xiàng)目 Less: Deduction for tax adjustment 減：納稅調(diào)整減少額 Including research and developm

66、ent expenses 其中：研究開發(fā)費(fèi)用附加扣除額 Other tax deductible items 其他納稅調(diào)整減少項(xiàng)目 After tax adjusted income 納稅調(diào)整后所得 Less: Prior year deficiency 減：彌補(bǔ)以前年度虧損 Less: tax-exempt income 減：免稅所得 Including government loan interest income 其中：國債利息所得 Tax free income subsidy 免稅的補(bǔ)貼收入 Tax free investment income 免于補(bǔ)稅的投資收益 Tax free technology transfer income 免稅的技術(shù)轉(zhuǎn)讓收益 Other tax free income 其他免稅所得 Taxable Income 應(yīng)納稅所得額 Applicable tax rate 適用稅率 Income tax payable 應(yīng)繳所得稅額 Less: amount overpaid at beginning of period 減：期初多繳所得稅額 Prepaid income ta