审阅项目组 Review team 轮换 Rotation 防范措施 Safeguards 自身利益 Self-interest 自我评价 Self-review 重要且密切的商业关系 Significant and close business relationship 特殊目的财务报表 Special purpose financial statements 鉴证业务的对象 Subject matter of assurance engagement 不利影响、威胁 Threats 税法 兼营 Also engaged in 应计税款 Accrued tax 从价税 Ad valorem tax 加计扣除 Additional deduction 附加税 Additional tax/Surcharge 所得额调整 Adjustment of income 税后所得 After-tax income 准予扣除数 Allowable deductions 税收可抵免额 Allowable tax credit 从量定额 Amount based on quantity 增值额 Amount of appreciation/Value added 销售额 Amount of sales 抵免税额 Amount of tax credit 应纳税所得额 Amount of taxable income 扣除项目金额 Amount of the deductions 适用税额 Applicable tax amount 适用税率 Applicable tax rates 计税成本 Assessable cost 核定所得额 Assessable income 平均成本利润率 Average cost-plus margin rate 平均销售价格 Average sales price 营业税 Business tax 偶然所得 Casual income 所得项目 Category of income 组成计税价格 Composite taxable price 本纳税年度 Current tax year 所得税申报 Declaration of income tax 扣除项目 Deductible items 免税项目扣除 Deduction of the tax exemption item 契税 Deed tax 视同销售 Deemed sales/sales equivalent 免除纳税义务 Discharge of tax obligation 应税商品 Dutiable goods 纳税义务 Duty of tax payment 权益性投资收益 Earning from equity investments 雇员福利，职工福利 Employee benefit 企业所得税 Enterprise income tax 国外所得收入 Foreign earned income 一般纳税人 General taxpayer 特许权使用费所得 Income from franchise royalty 利息、股息、红利所得 Income from interests, dividends and bonuses 劳务所得 Income from labor service 财产租赁所得 Income from leasing of property 生产经营所得 Income from production and business operation 转让财产所得 Income from property transfer 工资薪金所得 Income from wages, salaries 财产转让收入 Income from property transfer 所得税抵免 Income tax credit 申报缴纳所得税 Income tax declaration 应纳所得税 Income tax payable 接受捐赠所得 Income from donation 个人所得税 Individual income tax 增值税进项税额 Input value added tax 非正常损失 Irregular loss 滞纳金 Late fee 清算所得税 Liquidation income tax 最低应纳税所得额 Minimum taxable income 增值税起征点 Minimum threshold of value-added Tax 混合销售行为 Mixed sales activities 所得税前净所得 Net income before income tax 税后净利润 Net profit after tax 非货币资产 Non-monetary asset 不征税收入 Non-taxable income 不计入征税范围 Not included in the scope of taxable activities 财产原值 Original value of the property/ Cost of property 当期销项税额 Output tax for the period 增值税销项税额 Output value added tax 滞纳税款/欠税 Overdue tax 应补缴税款 Payment of tax in arrears 累进税率 Progressive tax rate 比例税率 Proportional tax rate 公益性捐赠 Public welfare donations 房产税 Real estate tax 居民纳税人 Resident taxpayer 资源税 Resource tax 含税销售额 Sales amount including tax 所得税征收范围 Scope of income tax/Subject to income tax 小规模纳税人 Small-scale taxpayer 源泉扣缴 Source withholding 纳税特别扣除项目 Special deductible items 特殊性税务处理 Special tax treatment 印花税 Stamp tax 应征税额 Tax accrued 税额 Tax amounts 税基/计税依据 Tax base 税种 Tax category 消费税税率 Tax computation 税收抵免 Tax credit 抵免限额 Tax credit quota 纳税期限 Tax deadline 税前可扣除项目 Tax deductible items 税收减免 Tax deduction or exemption 计税差异 Tax differences 到期应纳税款 Tax due 漏税/逃税 Tax evasion 免税 Tax exemption 纳税申报 Tax filing 本期税额 Tax for the period/year 已纳税额 Tax paid 应纳税额 Tax payable 纳税期限 Tax payment deadline 税率 Tax rate 减税 Tax reduction 退税 Tax refund 税收附加 Tax surcharge 起征点 Tax threshold 计税价格 Tax value/Taxable price 减免税额 Tax amount deducted 应税所得 Taxable income 应税项目 Taxable item 纳税期间 Taxable period 对股息征税 Taxation of dividends 免税收入 Tax-exempt income 免税税目 Tax-exempt item 免税利润 Tax-exempt profit 含税价格 Tax-included price 纳税人 Taxpayer 土地使用税 Urban land-use tax 增值税 Value added tax(VAT) 土地增值税 Value-added tax on land/Land appreciation tax 增值税减免 VAT exemption or reduction 车船税 Vehicle and vessel tax 车辆购置税 Vehicle purchase tax 扣缴义务人 Withholding agent 代扣代缴税款 Withholding and remitting tax 预提所得税 Withholding income tax 零税率 Zero tax rate 财务成本管理 应收账款周转次数 Accounts receivable turnover 应收账款周转天数 Accounts receivable turnover days 取得成本 Acquisition cost 实际增长率 Actual growth rate 实际利率 Actual interest rate 配股后每股价格 After-allotment price per share 配股权价值 Allotment option value 配股价格 Allotment price 预付年金（即付年金、期初年金） Annuity due 会计报酬率法 Accounting rate of return(ARR) 平均交货时间 Average delivery time 贝塔（β）系数 Beta coefficient 债券评级 Bond rating 债券估价 Bond valuation 每股净资产 Book value per share(BPS) 盈亏临界点 Break-even point 保险储备（安全存量） Buffer inventory 资本支出 Capital expenditure 持有成本 Carrying cost 现金预算 Cash budget 现金股利 Cash dividend 现金流量利息保障倍数 Cash flow interest coverage ratio 经营活动现金流量 Cash flows from operational activities 混合租赁 Combination lease 佣金 Commission 普通股 Common stock 补偿性余额 Compensating balance 复利 Compound interest 全面预算 Comprehensive budget 企业价值评估 Corporate valuation 成本性态 Cost behavior 成本中心 Cost centre 成本的归集和分配 Cost collection and allocation 资本成本 Cost of capital 税后债务成本 Cost of debt after tax 成本差异 Cost variance 平息债券 Coupon bond 债券票面利率 Coupon interest rate 流动资产周转次数 Current assets turnover 流动资产周转天数 Current assets turnover days 流动比率 Current ratio 本期收入乘数 Current sales multiplier 债务市场 Debt market/Bond market 资产负债率 Debt-to-asset ratio 产权比率 Debt-to-equity ratio 股利宣告日 Declaration date 财务杠杆系数 Degree of financial leverage(DFL) 直接租赁 Direct leasing 折现率 Discount rate 纯贴现债券（零息债券） Discounted bond (Zero coupon bond) 股利支付率 Dividend payout ratio 经营杠杆系数 Degree of operating leverage(DOL) 股价下行乘数 Downstream price multiplier 总杠杆系数 Degree of total leverage (DTL) 息前税前利润 Earnings before interests and taxes(EBIT) 经济订货量 Economic order quantity(EOQ) 每股盈余稀释 EPS dilution 每股盈余无差别点法 EPS indifferent point method(EBIT-EPS break even analysis) 每股盈余最大化 EPS maximization 每股盈余 Earnings per share(EPS) 权益乘数 Equity multiplier 股权价值 Equity value 经济增加值 Economic value added(EVA) 除息日 Ex-dividend date 执行价格 Exercise price/Strike price 外部融资销售增长比 External financing needed to sales growth ratio |
