联邦税务局双语词汇手册培训资料模板

联邦税务局双语词汇手册（英汉）Aabandonedspouse被遗弃配偶abandonment遗弃，放弃abandonmentclause放弃条款，遗弃条款abatementoftax减轻税务，减除税款abilitytopay支付能力absorptionrate消耗吸收率，归入成本率abusivetaxshelter滥用正当减税手段，滥用避税计划accelerateddepreciation加速折旧acceleratednoticeanddemand加急通知书和要求书，加速通知布告和要求accordingtoourrecords依据我们统计account帐户account,socialsecurity社会安全帐户，社会安全福利帐户accountstatement帐目汇报单accountant会计accountingmethod会计核实方法，会计记帐方法accountingperiod会计核实时段，会计结算期，会计期accountspayable应付款accountsreceivable应收款accrual应计累积，累积额，应计额accrualaccounts应计累积帐，累积帐，应计额帐目accrualmethod应计累积法，累积计帐法，应计额记帐法accruedincome累积收入，应计收入accruedinterest累积利息，应计利息accruedtaxes应计累积税，累积税额，应计税额activityengagedinforaprofit从事营利活动，图利活动additionalchildtaxcredit附加儿女减税优惠，额外儿女税优惠additionaltaxesonqualifiedplans(includingIRAs)andothertax-favoredaccounts对合格计划（包含IRA退休金计划）和其它利税帐户征收附加税，认可退休计划(包含IRA)和其它利税帐户附加税adjustedgrossincome(AGI)经调整毛额收入，调整后总收入adjusteditemizeddeductions调整后分项扣除额，调整后列举扣除额adjustedtaxbasis调整后税额计算基础，调整后基础价值adjustments调整adoptionagency儿童收养代办，领养机构adoptionagencyfees儿童收养代办费，领养费advancepaymentofearnedincomecredit所得收入税预付额，低收入家庭福利优惠预付advocate辩护人，调解人after-taxbasis税后基础，税后核实基础agetest年纪核准，年纪规条agency(contractual)机构(契约协议)，代理机构(契约协议制）agent(contractual)代理(契约协议)，代理人(契约协议制）agent-driver销售代理兼送货司机，代理司机agreement协议，协议，契约AidtoFamilieswithDependentChildren对有未独立儿女家庭资助，抚养未成年儿女家庭生活辅助AlaskaPermanentFund阿拉斯加永久基金alienresidentcard外国侨民身份证，外国侨民居留身份证alimony离婚赡养费，赡养费allocate划拨，分配，划分allocation分配法，划分法allowances(W-4)许可额(W-4)，税务许可额(雇员预扣税许可证实书)，预扣减量(W-4)AlternateTradeAdjustmentAssistance(ATAA)帮助企业调整补充计划alternativeminimumtax替换性最低限额税，规制最低税amendedreturn修改过收益申报，申报修改，修改税务报表AmendedU.S.IndividualIncomeTaxReturn修改过美国个人所得税申报，修改过美国个人所得税申报表amortizedbondpremium摊销债券溢价amountrealized实得金额announcement通知annualincome年收入，年收annualleave年假期，年度假期annualizedincomeinstallmentmethod按年度分期支付收入措施，按年度计算分期收入方法annuity年金annuitybond年金债券appeal(noun)上诉(名词)appeal(verb)提出上诉(动词)appealrights上诉权applicant申请人ApplicationforIRSIndividualTaxpayerIdentificationNumber(ITIN)联邦个人报税号码申请书ApplicationforSocialSecurityCard社会安全卡申请ApplicationforTaxpayerIdentificationNumberforPendingU.S.Adoptions为立即到来被收养人取得纳税人身份号码申请，为立即被领养人取得报税号码申请书appraiser评定人，估价人arbitrators仲裁员ArcherMSA阿切尔医疗存款帐户ArcherMSAsandlong-termcareinsurancecontracts阿切尔医疗存款帐户及长久医疗护理保险协议areacode区域代码，电话区域代码ArmedForcesTaxGuide军队税务指南arrangement安排arrears欠款asyougobasis随赚随交为基础assess评定，征收assessmentoftax税责估算，评定税款，征收税款assets财产，资产audit审查，查帐，审计auditdivision审计部门，查税部门auditofareturn报税表审查auditor审查员，查帐员，审计员authorizedIRSe-fileprovider经国税局授权电子报税服务商autotag汽车牌照averagetaxrate平均税率award(prizesandawards)奖励（奖金，奖赏）Bbacktaxes拖欠税款backpay拖欠工资backupwithholding备用预扣税款baddebts坏帐balance收支平衡，余额，决算balancesheet节算表，资产负债表bankdraft银行汇票bankfailure银行倒闭bankingday银行营业日bankruptcy破产barter易货贸易，以物易物barterexchange易货交易，以物易物交换barteringincome易货收益，以物易物收入basecost基础成本，基础成本basis基础，成本benefits福利，优惠bequest遗赠bill帐单boilerplate协议等文件标准条文，多种文件标准条文bonafideresident(fortaxpurposes)名副其实居民（为税务目标）bond债券bonddiscount债券贴现bondforpaymentoftax付税确保金bondincome债券收入bondpremium债券溢价，超出债券票面价格bondretirement债券清偿，债券收回bookkeeper记帐员，簿记borrower借款人，贷款人box(表格上)框，格bracket(tax)（纳税）类别等级，纳税人收入分级纳税率branch分支，支部，分行，分局bringanaction提起诉讼broker经纪人，代理人，经纪browser浏览器bus(运输)车，巴士，公共汽车business业务，企业businessexpenses营业费用businessgifts业务礼品businessloss营业亏损businessproperty企业财产，商业财产businesstrust企业经营信托，商业信托by-product副产品Ccafeteriaplan自选物项计划calendaryear日历年度candidateforacollegedegree攻读大学学位者capitalassets固定资产capitalbase资本基础，资产基础capitalexpenditures固定资产支出，资本支出capitalgains资本收益，资本利得capitalgainstax资本收益税，资产利得税capitalinvestment资本投资，基建投资capitalloss资本损失capitalturnover资本周转carryonatradeorbusiness经营商业或企业carryoverloss结转亏损，亏损转移cash现金cashbasis收付实现制，现金形式，现金制cashdisbursement现金支付cashflow现金流转，现金流量cashmethod现金收付会计法，现金形式作业cashretirement现金清偿，现金支付cashwithdrawal现金提取cashier’scheck银行本票，银行支票casualty灾难，意外，意外事故死亡casualtyloss意外损失，意外事故死亡损失CD-ROM电子光盘储存器，电脑储存器certaingovernmentpayments政府一些补助金，一些政府补助金certificateofalienclaimingresidenceintheUnitedStates住美外国侨民证书，外国侨民申请住美证书certificateofcompliance合格证，合格证书certificateofdeposit(CD)(CD)定时存款存折，定时存款certifiedpublicaccountant检定会计师，注册会计师charitablecontribution慈善捐赠，慈善捐献charitableorganization慈善组织checkingaccount支票帐户childcare儿童照管childsupport儿童抚养费childtaxcredit抚养儿童抵税优惠，儿女税优惠，抚养儿童付税优惠childwithspecialneeds(foradoption)(领养)有特殊需要儿童claim提出要求，申报codenumber(computer)（计算机）代号码，电脑代码coding编码，编排号码collect(bringinrevenue)收取（收入款项）collect(demandpayment)追索征收（所欠应付税款）CollectionDivision国税局税款追索征收部，税务局收税部门college大学commission-driver拿佣金驾驶员CommissioneroftheInternalRevenueService税务局局长，国税局局长commodities商品，大宗商品commoncarrier运输企业，一般运输工具commonlaw一般法common-lawemployee雇和被雇双方认可而无文约雇工common-lawmarriage同居，习惯法婚姻communityincome共同收入，夫妻共有收入communityproperty共有财产，夫妻共有财产compensation赔偿compensationforinjuries受伤赔偿compliance推行，实施compute计算computer计算机，电脑computerprocessed,computerized计算机处理，电脑处理，电脑化condominium集合住宅单元，共渡公寓constructivereceipt推定收入contestprize竞赛奖金contribution投入，供款，捐赠contributiontocapital摊入资本cooperativehousingcorporation住房合作社，合作社式住房企业corporatetax股份企业税corporation股份企业couponbook购物或供付款用票据簿coupontodeposittaxes(FTD)上缴预付税票据，付税用票据courtcosts出庭费courtorder法庭命令，裁断coverbyinsurance承保，受保范围Coverdelleducationsavingsaccount卡沃德尔教育储蓄金帐户co-worker同事creditforchildcareexpenses托儿费优惠额，护儿优惠creditfortheelderlyorthedisabled老人或残疾人优惠额，耆英或残障人士优惠creditlifeinsurance信用人寿保险creditone’saccount给个人帐户计入款额，入某人帐户，入帐creditreductionrate(FUTA)(联邦失业税法)优惠失业人员减税率，(联邦失业税法)失业人员优惠减税率，失业人员减税优惠率creditunion信用合作社，互助储金会，信用会CurrencyTransactionReport货币存放业务汇报CurrencyTransactionReportbyCasinos赌场货币进出汇报CustomerCareCenter用户服务中心CustomerOutreachProgram外向型用户服务计划，用户外展计划customsduties海关税，关税Ddata数据databank数据库dataentry(inacomputer)(计算机)数据输入，电脑数据输入datatransmission数据传输，数据传移daycarecenter日托中心，日间托儿中心，托儿所dealer(commercial)经销商dealer(securities)经纪人(证券)deathbenefit死亡抚恤金，身后福利decree(judicial,final)(法庭，最终)判决decree(notfinal)(非终止)判决deduction扣除，减免default倒账，违约deferredcompensationplan延期赔偿计划deferredincome延期收入deferredpayment延期支付deferredtaxes延期税务delinquentreturn延误报税，过期报税delinquenttax拖欠税款，过期税款，过期应付税款delinquenttaxpayer逾期不纳税人，过期不纳税人demandforpayment应付款，要求付款，要求付税DepartmentofHealthandHumanServices健康和公众服务部，社会署DepartmentofLabor劳工部DepartmentoftheTreasury财政部DepartmentofVeteransAffairs退伍军人事务部dependencytest抚养关系验证，被抚养人抚养身份测试dependent被抚养人dependentcareassistancepayments照料被抚养人资助费dependentcareexpenses被抚养人护理费用，护儿费支出depletion耗竭，损耗，折耗depositperiodendingon(month,day,year)存款截止期限为(年，月，日)depositor存款人，储户存款人depreciation折旧directdeposit经转帐直接存款，直接存款disabilitybenefits残疾人补助金，残障人士补助disabilityincomeexclusion对残疾人收入豁免，残障人士收入豁免disabled残疾，伤残disclosure披露，公布diskette磁盘，磁片disposition(ofproperty)(财产)处理distribution分配股息，红利或本金DistributionfromPensions,Annuities,RetirementorProfit-SharingPlans,IRAs,InsuranceContracts,etc.来自退休金，养老金，退休或盈利分享计划，IRA退休金，保险合相同项股息红利distributiveshare(partnership)(合作经营)利润分成dividendincome股息收入dividends股息division(administration)(管理)部门，(行政)部门donation捐赠doubledecliningbalancedepreciation双重降低余额折旧doubletaxation双征税download(computers)(下载)电脑draft汇票，草案dual-statusalien含有双重居民身份外国人，相重身份居民duediligence应负责任，细心审察dues(union)(工会)会费dwelling住所Eearnedincome赚得收入，工资收入earnedincomecredit低收入家庭福利优惠，给赚得收入或工资收入优惠额earnedincometaxcredit低收入家庭福利优惠，给赚得收入或工资收入优惠额earnedincometest赚得收入测试earningcapacity收入能力educationcredits教育优惠额e-file电子报税elderly老年人，耆英electronicfiling电子报税ElectronicReportofTips以电子方法申报小费收入electronicservice电子化服务elementaryschool小学eligibilityrequirements合格必需条件，合格条件e-mail电子邮件employeebenefits雇员福利employeesavingsplan雇员储蓄计划employeetax雇员税Employee’sDailyRecordofTips雇员小费每日统计Employee’sDailyRecordofTipsandReporttotheEmployer雇员小费每日统计和向雇主汇报Employee’sReportofTipstoEmployer雇员向雇主小费汇报employer(adjective)雇主，雇主(形容词)employer(noun)雇主(名词)employerhealthplan雇主提供健康计划employeridentificationnumber(EIN)雇主身份号码employertax雇主税Employer’sSupplementalTaxGuide雇主附加税务指南employmentagency职业介绍所employmentagencyfees职业介绍费employment-related和就业相关employmenttaxes就业税enact制订，颁布endowment捐款，捐赠enforcedcollectionaction加强收税行动，强制收税enforcementofthelaw执法enrolledagent注册代理人，注册代报税代理人enter(datainacomputer)输入(把数据输入电脑)entertainmentexpenses招待费，应酬费entry(onareturn)(在报税单上)填写申报equitablerelief配偶各负债务责任制，衡平法免慰equity(inproperty)(财产)净值，资产超出其负债余额escrow应付款由第三者代存代缴契约，第三者代管契约，契据，代书escrowfunds由第三者代存代缴契约内款项，代管基金，契据资金，存在代书处款项estate遗产estatetax遗产税estimatedtax估算税额，预估税estimatedtaxpayments估算税金缴纳额，预估税缴纳额estimatedusefullife估量使用年限，估计物业有用期everydaytaxsolutions日常税务问题咨询服务examination(ofataxreturn)查税(税务申报)excesscontribution（退休计划等）超额供款excisetaxes对制造，经销业征收工商税（如相关环境保护，交通，燃料等项附加税）executor（遗嘱）实施人exemption免税额exemptionfromwithholding免去扣留所得税Exemptions,StandardDeductions,andFilingInformation免税额，标准免税额及报税身份资料experiencerate经验税率，经验率expire期满extendedactiveduty延期服役Ffacevalue面值，票面价格failuretodeposit未存入failuretopaypenalty未缴纳罚金fairmarketvalue公平市场价格，公平交易市价，公平市价fairrentalvalue公平租赁价格farm农场farmincome农场收入FarmLaborContractorRegistrationAct农场雇工协议登记法案farmoperator农场经营人farmer农场主，农民farming务农fax传真机，传真FederalDistrictCourt联邦地域法院，联邦地方法院FederalEmployeesHealthBenefitProgram联邦雇员健康保险计划federalexcisetaxes对制造，经销业征收联邦工商税（如相关环境保护，交通，燃料等项联邦附加税）FederalInsuranceContributionAct(FICA)联邦社会保险税责法案(FICA)federaltaxlien联邦税收扣押权，联邦税抵押权federaltaxonspecialfuels对于尤其燃料联邦税，联邦尤其燃料税federaltaxproductsonCD-ROM激光盘形式联邦税务税责说明，在电脑光碟上联邦税务说明federaltaxes联邦税FederalUnemploymentTaxAct(FUTA)联邦失业保险税法案FederalUnemploymentTrustFund联邦失业信托基金federalusetaxoncivilaircraft联邦征收民用飞机使用税feedback意见fees费fellowship研究金，大学硕士助学金fieldexamination(audit)实地验查(审计)，实地查税(审计)fileataxreturn报税filejointly夫妻联合报税，夫妻共同报税，夫妻联报fileseparately夫妻分别报税，夫妻分报filetransferprotocol文件传输协议fileyourreturnonorbefore(month,day,year)在（年，月，日）之前报税filingofreturn税务申报，报税filingstatus报税身份financecharge财务收费，财务手续费FinancialCrimesEnforcementNetwork(FinCEN)打击经济犯罪执法网络，金融罪行加强执法网络(FinCEN)financialinstitution金融机构fine(noun)罚金(名词)fiscalyear财政年度fishingincome渔业收入fixing-upexpenses修理费用flexible-benefitplan弹性福利计划flexiblespendingplan弹性开支计划flipchart供随手翻阅查询纪要册，小册，翻阅统计导具表followup采取后续行动，后续行动foodstamps食品补助券foryourrecords供你留作统计foreignaccount国外帐户foreignearnedincome国外所得收入foreignearnedincomeexclusion国外所得收入抵免部分foreignhousingdeduction国外房屋扣减，国外房屋费用扣减额foreigntax国外税务foreigntaxcredit针对国外税务优惠额，外国税收优税foreigntravel出国旅行，国外旅行form表格formletter格式信件forms:表格1040U.S.IndividualIncomeTaxReturn1040U.S.个人所得税申报单，1040美国所得税申报表1040A(same)1040A联邦个人所得税申报单1040-ESEstimatedTaxforIndividuals1040-ES个人所得预估税1040EZIncomeTaxReturnforSingleandJointFile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