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1、一 国际会计术语Account 帐户Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accounta
2、nt注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of
3、Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Comm
4、ission 证券交易委员会 Statement of cash flow 现金流量表 Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用 Financial statemen
5、t 财务报表 Financial activities 筹资活动 Going-concern assumption 持续经营假设Inflation 通货膨涨 Investing activities 投资活动 Liabilities 负债 Negative cash flow 负现金流量 Operating activities 经营活动 Owners equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency
6、清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders equity 股东权益 Window dressing 门面粉饰 二涉税英语(个人所得税)Should I pay tax on my income from oversea？Taxpayer： Excuse me， I am the chief representative of the Beijng office of American ABC company. My question is whether I should pay personal inco
7、me tax on my income from America. Tax official： Well， it depends on how long you have been in China. Taxpayer： Can you explain it in detail？Tax official： Any individual who has resided in China for less than one year will only need to pay tax on his domestic income. Income from oversea will not be t
8、axed on. Taxpayer： What will happen if one have resided in China for a full year？Tax official： First， the concept of one full year is that one has resided in China for full 365 days， not deducting temporary exit. Taxpayer： What is the meaning of the temporary exit？Tax official： The temporary exit me
9、ans that any individual has left China for less than 30 days one time and for less than 90 days altogether. Taxpayer： I see.（to be continued）New Words chief representative首席代表domestic国内的，境内的reside居留，居住deduct扣留temporary临时的，暂时的exit离境中文对照我的境外收入纳税吗？纳税人：我是美国ABC公司北京代表处首席代表。请问我在美国的收入在中国纳税吗？税务局：这得取决于您在中国呆多久
10、。纳税人：能详细解释一下吗？税务局：在中国境内居住不满一年的外国公民，只就境内收入纳税，境外收入不纳税。纳税人：如果满一年呢？税务局：首先，满一年的概念是在一个历年中，在境内居住满365天，不扣除临时离境天数。纳税人：什么是临时离境？税务局：指一次性离境不超过30天，多次离境累计不超过90天。纳税人：我明白了。三 税收英语对话(一)税务登记How do I register with the tax authority?纳税人：您好，我是一家外企公司，被批准从事房地产开发，兼营建材销售。请问如何办理税务登记？Taxpayer: Hello, My company is a foreign in
11、vestment enterprise. We are permitted to engage in the development of real estate and the sale of constructive material. Could you tell me how to register with the tax authority?税务局：你公司涉及营业税和增值税等不同税种的业务，需分别到地税局和国税局申请登记。Tax official: I like to do. According to what you said, your businesses are subje
12、ct to different kind of tax, such as business tax and value added tax. So you should register with both the national and regional tax authorities respectively.纳税人：这两个局有什么区别吗？为什么要同时在两个局登记？Taxpayer: what is the difference between the two tax authorities? Why should my company register with the two tax
13、 authorities at same time?税务局：最大的区别就是负责的税种不同。Tax official: the biggest difference is that two tax authorities administer different kinds of tax.纳税人：税务登记在时间上有什么要求吗？Taxpayer: I see. What is the time requirement for the tax registration?税务局：在领取营业执照后30日内提出申请。Tax official: the tax registration is due wit
14、hin 30 days after you have received business certificate.纳税人：需要什么手续？Taxpayer: what should we do in the process of registration?税务局：领取并填写申请表。此外，根据不同的经济类型提交不同的资料。Tax official: to get and fill in the application form, and present the prescribed materials according to different kind of enterprise.纳税人：复印
15、件可以吗？Taxpayer: is the copy all right?税务局：可以。Tax official: yes, it is.纳税人：多长时间能够办完登记？Taxpayer: how long will my company receive the certificate of the registration?税务局：大约在受理申请的30日内。核发登记证时我会通知您。Tax official: about 30 days after we received the above the prescribed documents. As soon as your applicatio
16、n is approved, I will personally notice you.纳税人：费用是多少？Taxpayer: what is the charge of the registration?税务局：40元。Tax official: 40Yuan.纳税人：顺便问一下你们的工作电话和时间？Taxpayer: by the way, could you tell me your telephone number and working hour?税务局：我们的电话号码是64004859。登记时间为上午8：30到11:30，下午1:30到5:00。Tax official: our
17、telephone number is 64063331.the working hour is from 8:30 to 11:30 and from 1:30 to 5:00.纳税人：谢谢！Taxpayer: thank you.税务局：不客气！tax official: you are welcome.四 税收英语对话(二)纳税申报纳税申报比我想象的重要的多！The tax return is far more than I thought.税务局：您好。您看上去有些不快，有什么事需要帮助吗？Tax official: hello. You look unhappy. What can
18、I do for you.纳税人：我公司因未申报而被罚款。可我们并没有取得营业收入呀？Taxpayer: my company have been fined because we failed to file the tax return .but we have not got any business income at all .税务局：中国法律规定，即使没有营业收入、没有税可缴也要申报。Tax official: well ,according to the Chinese law ,the taxpayer must file its Tax return within the p
19、rescribed time , no matter whether it has business turnover .纳税人：如果缴税和申报同时过期了怎么办？Taxpayer: if both the tax payable and tax return are overdue, what will happen ?税务局：要重新指定申报期限，并在罚款的同时，对逾期纳税按日加罚滞纳金。Tax official: the tax authority will set new dead line for the return and impose a fine not exceeding 20
20、00 Yuan on the taxpayer that fail to file the return .on the other hand ,levy a surcharge equal to 0.2% of the overdue tax for each day that the tax remain in arrears .纳税人：如果申报不实怎么办？Taxpayer: what about the punishment In the case of false tax return?税务局：如果是故意的，就要被定为偷税。轻者处以未缴税款五倍以下的罚款，重者还要追究刑事责任。Tax
21、official: if it is on the purpose, it will be determined as tax evasion .the default not amounting to a crime may be subject to a fine up to 500% of the tax that should have been paid , plus the payment of the tax due .纳税人：刑事立案标准是怎样规定的？Taxpayer: what is the criminal limit?税务局：未申报数在一万元以上，并超过应申报数的10%。
22、Tax official: the taxpayer reports the tax liability that is lower than the actual liability by 10% or more and by at least 10000 Yuan.纳税人：达到这个标准的如何处理？Taxpayer: what will happen than?税务局：除罚款外要追究行事责任。这个规定也适用于有过两次行政处罚又虚假申报的情况。Tax official: the taxpayer will face stringent criminal punishment in additi
23、on to the fine. These punishments also apply to the taxpayer that report false tax return after receiving administrative penalties twice or more .纳税人：纳税申报比我原来想象的重要得多。申报期限是如何规定的？Taxpayer: well, the tax return is far more important than I thought before. what is the deadline for it ?税务局：因税种不同而不同。比如营业税
24、是次月十日内，而个人所得税则是七日内。不过期限的最后一日如果是节假日，可以顺延。Tax official: it depends on different taxes .for business tax ,it is due within the first 10 days of the following month .but for individual income tax ,it is within the first 7 days .if the deadline fall in the vacation or holiday ,it can be put off in turn .
25、纳税人：您的介绍很重要。看来我们下次不会被罚款了。Taxpayer: what you have said is very important to us. I wish that would not be fined again.税务局：我希望是这样。Tax official: I hope so.五税收英语对话(二)营业税能介绍一下营业税的知识吗The general introduction of the business tax.纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？Taxpayer: my company will begin business soon, but
26、I have little knowledge about the business tax. Can you introduce it?税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china . 纳
27、税人：什么是应税业务？Taxpayer: what do you mean by the taxable services?税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repair
28、s, and replacement services, for they are subject to the value added tax.纳税人：不动产好理解，无形资产指什么？Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset?税务局：指各种专有权，如专利权、专有技术版权、商标等。Tax official: it means the royalties, include patent right, proprietary techn
29、ology, copy right, trademark right, and so on.纳税人：计税收入如何确定？Taxpayer: what about the tax base?税务局：大多数情况下指全部价款包括价外费用。Tax official: in most case, it is the total consideration received, including additional fees and charges.纳税人：预收的价款也计算在内吗？Taxpayer: does that include the turnover received in advance?税务
30、局：对于无形资产和不动产是这样。Tax official: yes, it does in the case of transfer of the intangible assets or immovable property .纳税人：无偿赠送呐？Taxpayer: and what about the donation?税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover wi
31、ll be assessed by the tax authority.纳税人：收款是外币怎么办？Taxpayer: what can we do if we receive turnover in the form of foreign currency?税务局：按收入当日或当月一日的汇率换算。Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Ta
32、xable item happened .纳税人：营业税税率是多少？Taxpayer: how about the tax rate?税务局：一般是3%到达5%，娱乐业是5%到20%。Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.纳税人：您说的对我太有帮助了，谢谢！Taxpayer: what you have said is very helpful, thank you.六税收英语对话(三)出租业务出租业务怎样纳营业税？How do we pay bu
33、siness tax in leasing property?纳税人：您好，我是一家外国公司，能介绍一下租赁业务营业税如何交纳吗？Taxpayer: excuse me, I am from a foreign company, would you help me to know how to pay business tax on leasing property?税务局：乐意效劳。你们租赁什么？Tax official: I like to do, but it is hard to say in one word. Can you tell me what kind of propert
34、y your company wants to lease?纳税人：还没确定。这对纳税有影响吗？Taxpayer: we have not decided it. Is that important for tax?税务局：有很大影响。如果租赁的是动产，在中国设有机构且它同租赁业务有关系时，你公司才应在中国纳税。Tax official: yes, it is the main factor in determining whether your operation is taxable. The leasing of movable property, for example, is tax
35、able provided your company have an establishment within china, and bear relevance to the operation .纳税人：您说的机构是指代办处吗？Taxpayer: does the establishment mean the representative office?税务局：不仅是代办处，还包括管理和营业机构、作业场所和代理人。Tax official: not merely the representative office, it also include the establishment of
36、management and business, the site of assignment and agent.纳税人：明白了。那租赁无形资产呐？Taxpayer: I see. What about the leasing of intangible asset?税务局：对无形资产，只要它的使用地在中国，不管有没有在中国设有机构，都要纳营业税。不动产也一样，只要它的坐落地在中国。Tax official: if the intangible asset is used in china, the leasing operation is taxable, no matter whethe
37、r the company has establishment in china .so is the immovable property, provided the property is located in china.纳税人：其他情况呢？Taxpayer: what you said is important to us, and anything else?税务局：在计算应税收入时要区分融资租赁和经营租赁。Tax official: the tax base depends on the nature of leasing item, the finance leasing and
38、 business leasing.纳税人：什么是融资租赁？Taxpayer: what do you mean by the finance leasing?税务局：指被租赁资产的所有权在租赁到期时转移到承租方的一种租赁。对这种情况，计税收入要按总收入减去资产的购置价后的余额计算。Tax official: it means the leasing operation that the ownership of the property will ultimately be passed to the borrower at the end of the leasing period. In
39、 this case, the business tax is levied on the net rental amount received after deducting the purchase price of the leased asset.纳税人：经营租赁不涉及资产的所有权，对吧？Taxpayer: the business leasing do not involve the passing of the ownership, is that right?税务局：对！它的全部租赁收入都要计税。Tax official: yes .so different from the f
40、inance leasing situation, the whole rental turnover is taxable纳税人：税率是多少？Taxpayer: how about the tax rate?税务局：5%。Tax official: it is 5%.纳税人：太谢谢您了！Taxpayer: thank you very much.七 税收英语对话(四)土地使用权入股土地使用权入股合算吗？How do we beneficially employ the right to use land?纳税人：我们是一家房地产公司，打算与另一家公司合作建房，想了解一下税收上的政策。Taxp
41、ayer: I am from a company engaged in development of real estate. Recently, we plan cooperate with a foreign company to build housing .I want to know how to pay business tax on it.税务局：能具体介绍你们的方案吗？Tax official: can you explain your plan in detail?纳税人：初步打算由我方出土地使用权，对方出资金，建成后对方给我们一部分房产。Taxpayer: my comp
42、any provides the right to use land, my partner invests the money needed. At the end of project, my company will get a part of building.税务局：这意味着你们是以转让无形资产换取房屋所有权。在这种情况下，你们应就转让无形资产的收入按5%交纳营业税。如果你们将分得的房产再销售，则须按销售不动产再交一道5%的税。Tax official: You mean that your company transfer the right to use land in exch
43、ange for the ownership of the housing .in this case, you company will be levied at the rate of 5% on the transfer income. If you want to resell that part of the housing, you will be levied again at 5% on the transfer of immovable property.纳税人：转让没有按货币结算，怎样确定应税收入呐？Taxpayer: how do we determine the tax
44、 base if the transfer do not conduct in form of currency?税务局：税务局可以根据当地的同类价格或其成本水平来核定。Tax official: the tax authority will assess the taxable turnover by reference to the price of similar housing at certain place or to the level of cost of the housing.纳税人：如果双方组建合资企业是否有利呐？Taxpayer: what will happen if
45、 the two companies establish equity joint venture?税务局：你的意思是你公司以土地使用权入股吗？Tax official: do you mean that you count the right as your contribution?纳税人：对！Taxpayer: yes.税务局：要看具体情况。如果风险共担，利益共享，则无形资产入股不纳税。只对合资企业的房产销售征税。Tax official: it depends on concrete condition .if your company and your partner share p
46、rofits, risks, and losses in proportion to respective contribution, the business tax will be exempt when you contribute in form of the right.纳税人：如果我们不参与管理，只按一定比例或固定数额提取利润或分配房产呐？Taxpayer: if we do not involve in management and share the risk, but we receive income or dividends in a proportion or in a
47、 solid amount , do we pay tax on it ?税务局：那就不能视同是真正的入股，还要按前面所说的纳税。Tax official: in this case, your company is not considered as real contribution, so you should be treated as the transfer of intangible assets.纳税人：看起来朝着组建正规的股份公司比较有利。Taxpayer: it looks like beneficial that we move towards the formal equity joint venture.税务局：那要由你们自己来决定。Tax official: it depends on yourself.八 税收英语对话(五)股权转让股权转让怎么纳税？Consult about business tax on the transfer of equity纳税人：您好！我想向您咨询一个问题？Taxpayer: hello, I am from an equity joint venture, may I ask you a question about business tax?税务局：很乐意为您服务。