Professional Documents
Culture Documents
Glossary
Glossar y of and phrases to describe certain tax concepts that may
have no precise equivalent in the Chinese language or
legal tradition.
ords
Wor ds and The terms in this glossary are among the most
commonly used in documents published by the IRS.
Phrases
Phr ases They are first presented in English with Chinese
translations.
This glossary is not a legal document and none of
the terms found in it should be understood to change
the meaning of any provisions of law, regulations, or
any other authoritative precedent. Although a reader
may understand terms as translated to have particular
meanings, the legal meanings of the terms are
controlled by the law, regulations, and administrative
and judicial decisions. A periodic review is made
to determine whether any additions, deletions, or
revisions are needed.
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English to Chinese accounts receivable advance payment of earned
應收款 income credit
accrual 低收入家庭福利優惠預付
應計累積,累積額,應計額 advocate
A accrual accounts 辯護人,調解人
abandoned spouse 應計累積帳,累積帳,應計額 after--tax basis
after
被遺棄的配偶 帳目 稅後基礎,稅後的核算基礎
accrual method age test
abandonment
應計累積法,累積計帳法,應 年齡核准,年齡規條
遺棄,放棄
計額記帳法
abandonment clause agency (contractual)
accrued income 機構(契約合同),代理機構(契
放棄條款,遺棄條款
累積收入,應計收入 約合同制)
abatement of tax
accrued interest agent (contractual)
減輕稅務
累積利息,應計利息 代理(契約合同),代理人(契約
ability to pay accrued taxes 合同制)
支付能力
應計累積稅,累積稅額,應計 agent--driver
agent
absorption rate 稅額 銷售代理兼送貨司機,代理司
消耗吸收率,歸入成本率 activity engaged in for a profit 機
abusive tax shelter 從事的營利活動,圖利活動
agreement
濫用合法減稅手段,濫用避稅 additional child tax credit 協議
計劃 附加子女減稅優惠,額外子女
Aid to Families with Dependent
accelerated depreciation 稅優惠
Children
加速折舊 additional taxes on qualified 對有未獨立子女家庭的資助,
accelerated notice and demand plans (including IRAs) and other 撫養未成年子女的家庭生活輔
加急通知書與要求書 tax--favored accounts
tax 助
according to our records 對合格計劃(包括IRA退休金計
劃)和其它利稅帳戶征收的附 Alaska Permanent Fund
根據我們的記錄 阿拉斯加永久基金
加稅,認可退休計劃(包括IRA )
account 和其它利稅帳戶的附加稅 alien resident card
帳戶 外國僑民身份證,外國僑民居
adjusted gross income (AGI)
account, social security 經調整的毛額收入,調整後總 留身份證
社會安全帳戶,社會安全福利 收入 alimony
帳戶 離婚贍養費,贍養費
adjusted itemized deductions
account statement 調整後的分項扣除額,調整後 allocate
帳目報告單 列舉扣除額 劃拨,劃分
accountant adjusted tax basis allocation
會計 調整後的稅額計算基礎,調整 劃分法
accounting method 後基本價值
(W--4)
allowances (W
會計核算方法,會計記帳方法 adjustments 允許額(W-4),稅務允許額(僱
accounting period 調整 員預扣稅允許證明書),預扣減
會計核算時段,會計結算期, adoption agency 量(W-4)
會計期 兒童收養代辦或領養機構 Alternate Trade Adjustment
accounts payable adoption agency fees Assistance (ATAA)
應付款 兒童收養代辦費,領養費 協助企業調整補充計劃
qualified reinvestment plan (of register (an automobile) (verb) revenue agent
a public utility) ( 汽車 ) 登記注冊 稅案調查員
符合規定的(公用事業)收益 regulated investment company revenue officer
再投資計劃 受政府條例管制的投資公司 收稅專員