Index - 华人工商会计师頻道

A

abandoned spouse: 被遗弃的配偶
abandonment: 遗弃，放弃
abandonment clause: 放弃条款
abatement of tax: 税款减免
ability to pay: 支付能力
absorption rate: 消耗吸收率，归入成本率
abusive tax shelter: 滥用避税计划
accelerated depreciation: 加速折旧
acceptance agent: 验收代理人
according to our records: 根据我们的记录
account: 帐户
account statement: 帐目报告单
accountable plan: 实报实销计划
accountant: 会计
accounting method: 会计记帐方法
accounting period: 会计结算期
accounts payable: 应付款
accounts receivable: 应收款
accrual: 应计
accrual accounting: 应计累积法
accrual method: 应计法
accrued income: 应计收入
accrued interest: 应计利息
accrued taxes: 应计税额
acknowledgement file: 确认档案
activity engaged in for a profit: 营利活动
additional child tax credit: 附加子女减税优惠
additional taxes on qualified plans (including IRAs) and other tax-favored accounts: 认可退休计划(包括IRA)和其它利税帐户附的加税
adjusted gross income (AGI): 调整后总收入 (AGI)
adjusted itemized deductions: 调整后列举扣除额
adjusted tax basis: 调整后税基数
adjustment: 调整
adoption agency: 领养机构
adoption agency fees: 领养代办费
adoption tax credit: 领养税务优惠
adoption taxpayer identification number (ATIN): 领养儿童纳税识别号码 (ATIN)

advanced payment: 预付款
advanced premium tax credit: 保费税额抵免优惠的预付款
advocate: 辩护人
affidavit: 宣誓书
after-tax basis: 税后基数
age test: 年龄规条
agency: 机构
agency (contractual): 代理机构（契约合同制）
agent (contractual): 代理人（契约合同制）
agent-driver: 代理司机
agreement: 协议
Alaska Permanent Fund: 阿拉斯加永久基金
alien resident card: 税法定义居民身份证
alimony: 赡养费
allocate (verb): 分配 (动词)
allocation: 分配法
allowances (W-4): 税务允许额 (W-4)
Alternate Trade Adjustment Assistance (ATAA): 协助贸易调整补充计划 (ATAA)
alternative fuel vehicle refueling property credit: 替代燃料汽车的加油财产税收抵免
alternative minimum tax: 替代性的最低限额税
alternative motor vehicle: 替代车辆
alternative motor vehicle credit: 替代马达汽车的抵免优惠
alternative tax: 替代税
amended return: 修改过的税表
amended U.S. individual income tax return: 修改过的美国个人所得税申报表
American opportunity tax credit: 美国机会税收优惠
amortized bond premium: 摊销债券溢价
amount realized: 实得金额
announcement: 通知
annual income: 年收入
annual leave: 年度假期
annualized income installment method: 按年度计算分期支付收入的方法
annuity: 年金
annuity bond: 年金债券
appeal (noun): 上诉

appeal rights: 上诉权
appeal (verb): 提出上诉
applicable large employer (ALE): 适用的大型雇主 (ALE)
applicant: 申请人
application for a social security card: 社会安全卡的申请
application for IRS individual taxpayer identification number: 联邦个人纳税识别号码申请书
application for taxpayer identification number for pending U.S. adoptions: 为即将被领养人取得纳税识别号码的申请书
appraiser: 估价人
arbitrators: 仲裁人
Archer MSA: 阿切尔医疗存款帐户
Archer MSAs and long-term care insurance contracts: 阿切尔医疗存款帐户及长期医疗护理保险合同
area code: 电话区码
armed forces’ tax guide: 军队税务指南
arrangement: 安排
arrears: 欠款
as-you-go basis: 随赚随交为基础
assess: 评估，征收
assessed self-employment tax: 征收的自雇税
assessment of tax: 征收税款
asset forfeiture: 资产没收
assets: 财产，资产
assignee: 受让人
attachment: 附件
attest (verb): 证明
attestation clause (noun): 证明条款
attorney-in-fact: 代理人
audit: 查税
Audit Division: 查税部门
audit of a return: 报税表审查
auditor: 审查员
authenticate: 证实
authorized IRS e-file provider: 经国税局授权的电子报税服务商
auto tag: 汽车牌照
average tax rate: 平均税率
award (prizes and awards): 奖励（奖金，奖赏）

B

back taxes: 拖欠税款
backpay: 拖欠工资
backup withholding: 备用预扣税款
bad debt: 坏帐
balance: 收支平衡，余额
balance sheet: 资产负债表
bank failure: 银行倒闭
bank statement: 银行结算单
bankruptcy: 破产
barter: 以物易物
barter exchange (noun): 以物易物交换 (名词)
bartering income: 以物易物收入
base cost: 基础成本
basis: 基础
beneficiary: 受益人

benefits: 福利
bequest: 遗赠
bill: 帐单
boilerplate: 各种文件的标准条文
bona fide resident (for tax purposes): 名副其实的居民（为税务目的）
bond: 债券
bond discount: 债券折扣
bond for payment of tax: 付税保证金
bond income: 债券收入
bond premium: 债券溢价
bond retirement: 债券收回
bonus: 红利
bookkeeper: 记帐员
bookmark (information technology): 书签（信息科技）
borrower: 贷款人
box: （表格上的）框，格

bracket (tax): （纳税）类别等级
branch: 分支 , 分行
breach of contract: 违约
bring an action: 提起诉讼
broker: 经纪人
browser: 浏览器
Bureau of the Fiscal Service: 财政服务局
bus: 公共汽车
business: 商业
business expenses: 营业费用
business gifts: 业务礼品
business loss: 营业亏损
business property: 商业财产
business trust: 商业信托
by-product: 副产品

C

C corporation: 股份公司
cafeteria plan: 自选物项计划
calendar year: 日历年度
candidate for a college degree: 攻读大学学位者
capital assets: 固定资产
capital base: 资本基础
capital expenditures: 资本支出
capital gain: 资本收益
capital gains tax: 资本收益税
capital investment: 资本投资
capital loss: 资本损失
capital turnover: 资本周转
carry on a trade or business: 经营贸易或商业
carryover loss: 结转亏损
cash: 现金
cash basis: 收付实现制 , 现金基础
cash disbursement: 现金支付
cash flow: 现金流量
cash method: 现金收付会计法
cash retirement: 现金清偿
cash withdrawal: 现金提取
cashier’s check: 银行支票
casualty: 意外事故死亡
casualty loss: 意外事故死亡损失
certain government payments: 某些政府的补助金
certificate of accuracy: 准确性证明
certificate of alien claiming residence in the United States: 住美外国侨民证书
certificate of compliance: 合格证，合格证书
certificate of deposit (CD): 定期存款 (CD)
certificate of discharge: 解除证书
certified copy: 检定副本
certified public accountant: 注册会计师
charitable contribution: 慈善捐献
charitable organization: 慈善组织
checking account: 支票帐户

child care: 儿童照管
child support: 儿童抚养费
child tax credit: 子女税优惠
child with special needs: 有特殊需要的儿童
claim: 申报
clerical error: 文员笔误
co-worker: 同事
COBRA premium assistance payments: COBRA保费协助付款
coding: 编码
collect (bring in revenue): 收取（收入款项）
collect (demand payment): 追索征收（所欠应付税款）
Collection Appeals Program (CAP): 追索征收上诉计划 (CAP)
Collection Division: 国税局税款追索征收部
collection due process hearing: 追讨正当法律程序听证会
college: 大学
combat zone: 作战地区
Combined Annual Wage Reporting System: 联合年度工资报告系统
commission-driver: 拿佣金的驾驶员
Commissioner of the Internal Revenue Service: 国税局局长
commodities: 商品
common carrier: 运输公司，普通运输工具
common law: 普通法
common-law employee: 普通法员工
common-law marriage: 普通法婚姻
community income: 共同收入
community property: 共有财产
compensation: 补偿
compensation for injuries: 受伤赔偿
complaint: 申诉
compliance: 执行
compute: 计算
computer processed, computerized: 计算机处理，电脑处理，电脑化
condominium: 集合住宅单元，共渡公寓
confidential: 保密

Consolidated Omnibus Budget Reconciliation Act (COBRA): 《联邦统一综合预算协调法》
（COBRA）
constructive receipt: 推定收入
contest prize: 竞赛奖金
contribution: 投入，供款，捐赠
contribution to capital: 资本投入
conversion: 转换
cooperative housing corporation: 合作社式的住房公司
corporate tax: 股份公司税
corporation: 股份公司
court costs: 出庭费
court order: 法庭命令
cover by insurance: 受保范围
coverage: 保险范围
coverage household: 保险范围家庭
Coverdell education savings account: 卡沃德尔教育储蓄金帐户
covered security: 需报基線证券
credit bureau: 信用记录局
credit for child care expenses: 托儿费优惠额
credit for the elderly or the disabled: 老人或残疾人优惠额
credit for other dependents (ODC): 其他被抚养人抵税优惠 (ODC)
credit life insurance: 信用人寿保险
credit one’s account: 入帐
credit reduction rate (FUTA): （联邦失业税法）失业人员优惠减税率
credit union: 信用合作社
cryptocurrency: 加密电子货币
currency transaction report: 货币进出报告
currency transaction report by casinos: 赌场货币进出报告
currently not collectible: 目前无法追讨
custodial parent: 监护方父母
customer outreach program: 客户外展计划
customs duties: 海关税

D

data: 数据
data bank: 数据库
data breach: 资料泄漏
data entry (in a computer): （计算机的）数据输入，电脑数据输入
data transmission: 数据传输
daycare center: 托儿中心
dealer (commercial): 经销商
dealer (securities): 经纪人（证券）
death benefit: 身后福利
death certificate: 死亡证书
decedent: 死者
decree (judicial, final): （法庭，最后）判决
decree (not final): （非终结）判决
deduction: 扣除，减免
default: 倒账，违约
deferred compensation plan: 延期补偿计划
deferred income: 延期收入
deferred payment: 延期支付
deferred taxes: 延期税务
deficiency notice, notice of deficiency: 欠税通知
delinquent payments: 过期没付账
delinquent return: 延误报税，过期报税
delinquent tax: 拖欠的税款，过期税款
delinquent taxpayer: 过期不纳税的人

demand for payment: 应付款
denial letter, denial notice: 拒绝信
Department of Health and Human Services: 健康与公众服务部
Department of Labor: 劳工部
Department of the Treasury: 财政部
Department of Veterans Affairs: 退伍军人事务部
dependency test: 抚养关系验证
dependent: 被抚养人
dependent care assistance payments: 照顾被抚养人的资助费
dependent care expenses: 被抚养人的护理费用
depletion: 耗竭，损耗，折耗
deposit period ending on (month, day, year): 存款截止期限为（年，月，日）
depositor: 储户存款人
depreciation: 折旧
direct debit: 直接存款
direct debit installment agreement: 直接扣缴分期偿付协议
direct deposit: 经转帐直接存款
disability benefits: 残障人士补助
disability income exclusion: 残障人士收入豁免
disabled: 残疾的，伤残
disaster: 灾难
disaster relief: 灾难宽减

discharge: 解除
disclosure: 披露，公布
disposition (of property): （财产）处置
disregarded entity: 忽略不计的实体
distribution: 分配股息，红利或本金
distributions from pensions, annuities, retirement or profit-sharing plans, IRAs, insurance contracts, etc.: 退休金, 年金, 退休或利润分享计划, IRA个人退休账户, 保险合约等的发配金
distributive share (partnership): （合伙经营）的利润分成
dividend income: 股息收入
dividends: 股息
division (administration): （管理）部门，（行政）部门
divorce decree: 离婚法令
domestic production activity: 国内生产活动
donation: 捐赠
double declining balance depreciation: 双倍梯减余额折旧法
double taxation: 双征税
download (information technology): 下载（信息技术）
draft: 汇票
dual-status alien or dual resident alien: 具有双重居民身份的外国人
due diligence: 应负的责任，细心审察
dues (union): （工会）会费
dwelling: 住所

E

e-file: 电子报税
early distribution: 提前分配
earned income: 赚得收入，工资收入
earned income credit: 低收入家庭福利优惠
earned income tax credit: 低收入家庭福利优惠
earned income test: 赚得收入测试
earning capacity: 收入能力
education credits: 教育优惠额
effectively connected income: 实际相关收入
elderly: 老年人
election worker: 选举工作者
Electronic Federal Tax Payment System (EFTPS): 联邦电子缴税系统 (EFTPS)
electronic filing: 电子报税
electronic filing identification number (EFIN): 电子报税识别号码 (EFIN)
electronic funds withdrawal (EFW): 电子资金提款 (EFW)
electronic report of tips: 以电子方式申报小费收入
electronic return originator (ERO): 电子报税始件者 (ERO)
electronic service: 电子服务
elementary school: 小学
eligibility requirements: 合格条件
email: 电子邮件
employee: 员工
employee benefits: 雇员福利
employee savings plan: 雇员储蓄计划

employee tax: 雇员税
employee’s daily record of tips: 雇员小费的每日记录
employee’s daily record of tips and report to the employer: 雇员小费的每日记录和向雇主的报告
employee’s report of tips to employer: 雇员向雇主的小费报告
employer (adjective): 雇主的
employer health plan: 雇主提供的健康计划
employer identification number (ElN): 雇主身份识别号码 (EIN)
employer (noun): 雇主
employer tax: 雇主税
employer’s supplemental tax guide: 雇主附加税务指南
employment agency: 职业介绍所
employment agency fees: 职业介绍费
employment related: 和就业有关的
employment taxes: 就业税
enact: 制定，颁布
endowment: 捐赠
enforced collection action: 强制收税行动
enforcement of the law: 执法
enrolled agent: 注册报税代理人
enter (data in a computer): 输入（把数据输入电脑）
entertainment expenses: 应酬费
entry (on a return): （在报税单上）填写申报
equitable relief: 衡平法免慰

equity (in property): （财产）净值，资产超过其负债的余额
escrow: 第三者代管契约
escrow account: 第三者代管契约账户
escrow funds: 第三者代管契约款项
estate: 遗产
estate tax: 遗产税
estimated tax: 预估税
estimated tax payments: 预估税缴纳额
estimated useful life: 估计使用年限
examination (of a tax return): 查税（税务申报）
excess contribution: 超额供款
excise taxes: 工商税
exclusion of income for bona fide residents: 真正居民的收入排除
executor: 执行人
exemption: 免税额
exemption certificate number: 免税证书号码
exemption from withholding: 免除预扣税
exemptions, standard deduction, and filing information: 免税额，标准免税额及报税身份的资讯
experience rate: 经验税率
expire: 期满
extended active duty: 延期服役

F

face value: 面值，票面价格
failure to deposit: 未存入
failure to pay penalty: 未缴纳罚金
fair market value: 公平市价
fair rental price: 公平租金
fair rental value: 公平租赁价格
family size: 家庭人数
farm: 农场
farm income: 农场收入
farm operator: 农场经营人
farm worker: 农场劳工
farmer: 农民
farming: 务农
fax: 传真
Federal District Court: 联邦地区法院
Federal Employees Health Benefit Program: 联邦雇员健康保险计划
federal income tax return: 联邦所得税的报税表
Federal Insurance Contributions Act (FICA): 《联邦社会保险税责法案》
（FICA）
Federal Payment Levy Program (FPLP): 联邦付款征税计划 (FPLP)
federal tax lien: 联邦税抵押权
federal tax on special fuels: 联邦特别燃料税
federal taxes: 联邦税
Federal Trade Commission (FTC): 联邦贸易委员会 (FTC)
Federal Unemployment Tax Act (FUTA): 《联邦失业保险税法案》(FUTA)
Federal Unemployment Trust Fund: 联邦失业信托基金
federal use tax on civil aircraft: 联邦民用飞机使用税
feedback: 意见
fees: 费
fellowship: 大学研究生助学金
field examination (audit): 实地查税（审计）
file a tax return: 报税
file jointly: 联合报税
file separately: 分别报税
file your return on or before (month, day, year): 在（年，月，日）之前报税
filing of return: 税务申报
filing status: 报税身份
finance charge: 财务收费，财务手续费
financial analysis: 财务分析
Financial Crimes Enforcement Network (FinCEN): 打击经济犯罪的执法网络，金融罪行加强执法网络 (FinCEN)
financial institution: 金融机构
financial statement: 财务报表
financially disabled: 丧失财务能力
fine (noun): 罚金
first-time homebuyer credit: 首次购屋者抵税优惠
fiscal year: 财政年度

fishing income: 渔业收入
fixing-up expenses: 修理费用
flexible-benefits plan: 弹性福利计划
flexible-spending plan: 弹性开支计划
flow-through entity: 转移课税实体
follow up: 后续行动
food stamps: 食品补助券
for your records: 供你留作记录
foreclosure: 取消抵押品赎回权
foreign account: 国外帐户
foreign assets: 国外资产
foreign currency: 外币
foreign earned income: 国外所得收入
foreign earned income exclusion: 国外所得收入抵免部分
foreign financial asset: 国外资产
foreign housing deduction: 国外房屋费用扣减额
foreign tax: 国外税务
foreign tax credit: 国外税收抵免优惠
foreign travel: 国外旅行
form letter: 格式信件
forms:: 表格：
940 Employer’s Annual Federal Unemployment Tax Return: 940【雇主的年度联邦失业税税表】
941 Employer’s Quarterly Federal Tax Return: 941【雇主的每季联邦税表】
943 Employer’s Annual Tax Return for Agricultural Employees: 943【农业员工的雇主年度联邦税表】
1040-ES Estimated Tax for Individuals: 1040-ES【个人所得预估税表】
1040 U.S. Individual Income Tax Return: 1040【个人所得税申报表】
1040NR U.S. Nonresident Alien Income Tax Return: 1040NR 【美国非税法定义居民所得税报税表】
2290 Heavy Highway Vehicle Use Tax Return: 2290【高速公路重型机动车使用税报税表】
2848 Power of Attorney and Declaration of Representative: 2848【委托书和代表声明】
8300 Report of Cash Payments Over $10,000 Received in a Trade or Business: 8300【商贸或企业中$10,000以上现金收入报告】
8849 Claim for Refund of Excise Taxes: 8849【联邦工商税退还索求表】
Schedule A (1040): 副表A（1040）
Schedule H Household Employment Taxes: 副表H【家庭服务就业税申报】
SS-4 Application for Employer Identification Number: SS-4【雇主税务申报号码申请表】
SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding: SS-8【预扣联邦就业税和所得税就业身份认证书】
for your records: 供你留作记录
foreclosure: 取消抵押品赎回权
foreign account: 国外帐户
foreign assets: 国外资产
foreign currency: 外币

foreign earned income: 国外所得收入
foreign earned income exclusion: 国外所得收入抵免部分
foreign financial asset: 国外资产
foreign housing deduction: 国外房屋费用扣减额
foreign tax: 国外税务
foreign tax credit: 国外税收抵免优惠
foreign travel: 国外旅行
form letter: 格式信件
forms:: 表格：
940 Employer’s Annual Federal Unemployment Tax Return: 940【雇主的年度联邦失业税税表】
941 Employer’s Quarterly Federal Tax Return: 941【雇主的每季联邦税表】
943 Employer’s Annual Tax Return for Agricultural Employees: 943【农业员工的雇主年度联邦税表】
1040-ES Estimated Tax for Individuals: 1040-ES【个人所得预估税表】
1040 U.S. Individual Income Tax Return: 1040【个人所得税申报表】
1040NR U.S. Nonresident Alien Income Tax Return: 1040NR 【美国非税法定义居民所得税报税表】
2290 Heavy Highway Vehicle Use Tax Return: 2290【高速公路重型机动车使用税报税表】
2848 Power of Attorney and Declaration of Representative: 2848【委托书和代表声明】
8300 Report of Cash Payments Over $10,000 Received in a Trade or Business: 8300【商贸或企业中$10,000以上现金收入报告】
8849 Claim for Refund of Excise Taxes: 8849【联邦工商税退还索求表】
Schedule A (1040): 副表A（1040）
Schedule H Household Employment Taxes: 副表H【家庭服务就业税申报】
SS-4 Application for Employer Identification Number: SS-4【雇主税务申报号码申请表】
SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding: SS-8【预扣联邦就业税和所得税就业身份认证书】
W-2 Wage and Tax Statement: W-2【工资与税务说明书】
W-3 Transmittal of Wage and Tax Statements: W-3【工资与税务说明传送书】
W-3c Transmittal of Corrected Wage and Tax Statements: W-3c【工资与税务正误说明传送书】
W-4 Employee’s Withholding Allowance Certificate: W-4【雇员预扣税优惠额证明书】
W-4P Withholding Certificate for Pension or Annuity Payments: W-4P【退休金或年金付款预扣证明】
W-7 Application for IRS Individual Taxpayer Identification Number: W-7【个人纳税识别号码申请表】
W-9 Request for Taxpayer Identification Number and Certification: W-9【索取纳税识别号码和证明】
foster child: 寄养子女
founder (of a trust): （信托）创办人
franchise: 特许经营
franchise tax: 特许经营税
Free File: 免费报税
fringe benefits: 附加福利
full-time employee: 全职雇员
full-time student: 全职学生
full-time work: 全职工作
furnace (heating unit): （供暖锅炉）暖炉

G

gainful employee: 有收益的雇员
gainful employment: 有收益的职业
gambling winnings: 赌博收益
garnishments: 扣押令
general partner: 无限责任合伙人
generation-skipping transfer: 隔代转让
geothermal well: 地热井

gift: 馈赠，礼物，礼品，赠礼
gift tax: 馈赠税
golden parachute agreement: 黄金降落伞协议
grace period: 宽限期
grant (noun): 授予 , 赠款，奖助金 (名词)
grantor (of a trust): 信托授以人
gross income: 总收入

gross profit: 毛利，总利润
gross receipts: 毛额，总额收入
group health plan: 团体健康计划
group life insurance: 团体人寿保险
group-term life insurance: 团体定期寿险
guaranteed issue: 确保回收率的债券
guardian: 监护人

H

halfway house: 获释犯人重返社会前收容所
handicapped: 残障的，残疾的
handout: 宣传资料
hardship case: 有特殊困难的案例
head of household: 户主，一家之主
health benefits: 健康福利
health care: 医疗保健
health coverage: 健康保险承保范围
health coverage exemption: 健康保险承保范围免税额
health coverage tax credit: 健康保险抵税优惠
health insurance: 健康保险
Health Insurance Credit Eligibility Certificate: 健康保险税收优惠资格证书
health insurance credit for eligible recipients: 向合格接收者提供的健康保险税收优惠

health insurance marketplace: 健康保险市集
health insurance policy: 健康保险计划
hearing aid: 助听器
hearing impaired: 听觉残障
heavy highway vehicle use tax return: 高速公路重型机动车使用税报税表
high school: 高中
highway use tax: 高速公路使用税
hobby loss: 源自业余爱好的损失
holder: 持有人
holder of record: 证券持有人
holding period: 持有期
holiday: 假期
home: 家，住宅
home loan: 房屋贷款

homeland security: 国土安全
homepage: 主页
homeworker: 家政劳务人员
hospital insurance benefits tax (Medicare): 住院保险福利税
houseboat: 居住的船宅
household: 住户，家庭
household appliances: 家用电器
household employer’s tax guide: 家庭雇主纳税指南
household employment taxes: 家庭雇佣就业税
household income: 家庭收入
housewife: 家庭主妇
housing allowance: 住房津贴

I

identity protection personal identification number (IP PIN): 身份保护个人识别号码 (IP PIN)
Identity Protection Specialized Unit (IPSU): 身份保护专业单位 (IPSU)
identity theft: 身份偷盗
impose a tax: 征税
in-law: 姻亲
income: 收入
income averaging: 收入平均值
income-splitting: 收入分解值
income subject to tax (taxable income): 须纳税的收入
income tax: 所得税
incur (a penalty): 招致（罚款）
incur (expense): 招致（费用）
incur (obligation): 招致（债务）
independent contractor: 独立经营的承包人
individual estimated tax: 预估个人税额
individual income: 个人收入
individual income tax: 个人所得税
individual retirement account (IRA): 个人退休金帐户 (IRA)

individual retirement arrangement: 个人退休计划
information return: 税务资料申报表
information to claim certain credits after disallowance: 要求补偿上一年被否决的某些优惠额的陈述
inheritance: 遗产，继承
inheritance tax: 遗产税，继承税
initial markup: 初始价格标高
injured spouse claim: 受连累的配偶申报
injury: 伤害
innocent spouse: 无辜配偶
innocent spouse relief: 无辜配偶宽免
input: 输入
insolvency: 无力偿债，破产
installment: 分期付款
installment agreement: 分期付款计划
insulation: 隔离
insurance broker: 保险经纪人
intangible assets: 无形资产
Interactive Tax Assistant (ITA): 交互式税务助手 (ITA)
interest holder (in property): （财产）权益持有人

interest (in a partnership): （在合伙经营中的）权益
interest income: 利息收入
interest (on money): 利息
interest rate: 利率
Internal Revenue Bulletin: 国税法刊物
Internal Revenue Code (IRC): 国税法规 (IRC)
Internal Revenue Service (IRS): 国税局 (IRS)
inventory: 存货，盘存
investment income: 投资收入
investment tax credit: 投资税优惠
invoice: 发票
involuntary conversion: 非自愿更换（财产）
IRS individual taxpayer identification number (ITIN): 个人报税识别号码 (ITIN)
issue (a check): 开出（支票），发（支票）
item: 项目
itemize: 列举项目
itemized deductions: 列举扣除
items of tax preference: 税务优惠项目

J

jeopardy assessment: 税局在税务有风险关健时发的税款征收令
joint account: 联合帐户，共同帐户
joint and several (tax) liability: 连带（税务）责任
joint and survivor annuity: 共同与生还者的年金

joint return: 联合报税表
joint tenancy: 联权共有
joint venture: 合资企业
junior high school: 初中

juror: 陪审员
jury: 陪审团
jury duty: 陪审员义务

K

keep records: 保存记录
Keogh Retirement Plan: Keogh退休计划
kickback: 回扣
kind of tax: 税收类别

L

landlord: 房产主
late filing penalty: 延误报税的罚款
late payment penalty: 延误付款的罚金
later alternate valuation: 后期比较估价
law enforcement officer: 执法官
law enforcement personnel: 执法人员
layoff: 裁员
lease: 租赁
lease-sale: 租赁销售
legal expenses (for services of an attorney): 律师费
legal person: 法人
legal services plan: 法律服务计划
lender: 贷方

lessee, tenant: 承租人，租客
lessor: 出租人
letterhead: 笺头 , 信笺
levy: 征收
levy (on a bank account): 征收，没收（银行帐户）
levy on wages: 征收，没收（工资）
levy release: 解除征税
liabilities: 责任，债务
lien: 留置权，抵押权
life annuity: 养老年金
life insurance policy: 寿险保单
lifetime learning credit: 终身教育费抵税优惠
limited distribution: 有限分发

Limited Liability Company (LLC): 有限责任公司 (LLC)
limited partnership: 有限合伙经营
living trust: 生前信托
loan origination fees: 贷款启办费
lockout: 雇主停工闭厂
long-term: 长期
lookback period: 回顾期
loss of income: 收入损失
low income: 低收入
low-income taxpayer: 低收入纳税人
Low Income Taxpayer Clinics (LITC): 低收入纳税者服务处 (LITC)
lump sum: 一次总付金额

M

maintenance (buildings): 维修，清洁及管理（楼宇）
maintenance (of a household): 维持生计（家庭）
make payable to: 付款抬头
marginal cost: 边际成本
marginal revenue: 边际收益
marginal tax rate: 边际税率
mark-up: 标高价格
marketplace (ACA-related): 市集（有关ACA）
marriage certificate: 结婚证书
married: 已婚
master’s degree in: 某学科的硕士学位
math error: 计算错误
Medicaid: 联邦医疗补助
Medicaid waiver payments: 联邦医疗补助减免付款
Medical Assistance Program: 医疗补助计划

medical insurance benefits: 医疗保险福利
medical insurance premiums: 医疗保险保费
Medicare: 联邦老年人（住院）医疗保险，联邦医疗保险
merger: 合并
meter: （测量或计时）仪表，公尺
middle school: 中学
migrant worker: 季节性工人，流动工人
mileage rate: 里程计算率
military differential pay: 军人差别工资
minimum essential coverage (MEC): 最低基本保险 (MEC)
minimum payment: 最低付款
minimum wage: 最低工资
mining (virtual currency): 采集（虚拟货币）
miscellaneous expenses: 杂项开支
mobile home: 移动寓所

modified accelerated cost recovery system (MACRS): 修正后加速成本回收系统 (MACRS)
modified adjusted gross income (MAGI): 再调整后的总收入 (MAGI)
money order: 汇票
monthly payments: 月支付额
mortgage: 房屋贷款，抵押
mortgage interest: 房屋贷款利率
mortgagee: 抵押权人
mortgagor: 抵押债务人
motor home: 汽车寓所
moving expenses: 搬家费
multinational corporation: 多国公司，跨国公司
multiple support: 多方抚养
mutual fund: 共同基金

N

national (citizenship): 国民（公民身份）
natural disaster: 天然灾禍
natural person: 自然人
naturalized (citizenship): 归化（公民身份）
negligence penalty: 疏忽罚金
net earnings from self-employment: 自营职业的纯利润
net income: 净收入
net investment income tax (NIIT): 净投资收入税 (NIIT)
net operating loss: 净营业亏损
net operating loss carryback (or carryforward): 净营业亏损抵前（或结转）

net profit: 纯利润
net sales: 净销售
newsletter fund: 时事通讯资金
nominal value: 票面价值
nominee: 被提名人
non-employee: 非员工
non-streamlined installment agreement: 非流线型分期付款协议
nonaccountable plan: 非实报实销计划
noncustodial parent: 非监护方父母
nonrefundable credits: 不可退税的优惠
nonresident alien: 非税法定义居民

nonstatutory stock option: 非法定的认股权
nonwork day: 非工作日
North American Free Trade Agreement (NAFTA): 《北美自由贸易协定》
（NAFTA）
notarized documents: 公证文件
notary public: 公证人
note: 期票，债券
notice of levy: 没收通知书
nursing care: 护理
nursing home: 护理疗养院

O

obsolescence: 报废，作废
offer in compromise: 折衷付税提议
office examination (audit): 在国税局办公室进行的查税（审查）
Office of Chief Counsel: 首席顾问办公室
offset: 抵销
old age pension: 老年退休金
on-the-job training course: 在职训练课程

online payment: 在线付款
Online Payment Agreement (OPA) Application: 在线付款协议(OPA)申请
operating cost: 营业费用
optional mileage allowance: 可选的里程计算津贴
optional tax: 可选税
ordinary and necessary: 通常的与必须的

original issue discount (OID): 原始发行折价 (OID)
out-of-pocket (actual) expenses: 自付（实际）费用
outside salesperson: 外出推销员
overpayment: 超额支付
owner/co-owner: 业主／共同业主

P

Paperwork Reduction Act: 《减少文书工作法案》
parent company: 母公司
part-time employee: 非全日雇员
part-time student: 非全日制学生
part-time work: 兼职工作
partner: 合伙人
partnership: 合伙经营
partnership interest: 合伙权益
passive activity loss: 纳税人未直接参与的经营活动亏损 , 间接运作亏损
password: 暗码，密码
patronage dividends: 赞助人股息
pay-as-you-go system: 随赚随交体制
pay period: 工资支付期
pay stub: 工资存根
payee: 收款人
payer: 付款人
paymaster: 薪资出纳员
payment: 付款，支付
payment plan: 偿付计划
payment voucher: 付款单据
payroll: 工资表，工资总额
payroll service provider: 工资表服务提供商
penalty: 罚款，处罚
penalty for premature withdrawal: 提前取款的罚金
penalty for underpayment: 缺额付款的罚金
penalty for underpayment of estimated tax: 缺额支付预估税款的罚金
pension: 养老金
Pension Benefit Guaranty Corporation (PBGC) beneficiaries: 退休金福利保证公司(PBGC)受益人

pension plan: 退休金计划
per capita: 人均
per diem: 出差补贴，日率制
periodic payments: 定期付款
permanently and totally disabled: 终生完全残障
personal exemptions: 个人免税额
personal expenses: 非商业支出
personal holding company: 私人持股公司
personal property tax: 动产税，个人物业税
personal property (vs. business): 个人资产（vs. 商业资产）
personal property (vs. real estate): 动产（区别于房地产，不动产）
personal service income: 个人服务所得收入
personal use property: 为私人使用的资产
personally identifiable information (PII): 身分识别资讯 (PII)
petitioner, applicant: 申请人
phaseout (of exemption): 逐步撤消免税额
phishing: 网络钓鱼
piecework: 计件工作
Plain Writing Act: 《文字浅显法案》
plan year: 计划年度
plug-in electric drive motor vehicle credit: 插电式电动马达汽车的税收抵免
plug-in electric vehicle credit: 插电式电动车税收抵免
portfolio interest: 投资人证券总额的利息
postal money order: 邮政汇票
potential eligible individual: 可能合格人士
power of attorney: 委托代理证书
pre-addressed envelope: 回邮信封
pre-existing exclusions: 原有的免除（责任）

prefabricated: 预制的
premature withdrawal: 提前提款
premium: 保险金
premium tax credit: 保费税额抵免优惠
prepaid income: 预付收入
preparer tax identification number (PTIN): 报税员税务识别编号 (PTIN)
prepayment penalty: 提前偿还的罚金
Presidential Election Campaign Fund: 总统选举赞助金
pretax: 税前
principal (contract): （借贷契约的）本金
principal place of business: 主要营业地点
Privacy Act: 《隐私权保护法》
private foundation: 私人基金
private industry: 私营行业
prize (prizes and awards): 奖金，奖赏
professional preparer: 专业报税代办
profit: 利润
profit and loss statement: 损益表
profit-seeking activity: 图利活动
profit-sharing plan: 利润分成计划
promissory note: 期票，本票
proof of credit (for credit rating purposes): （提供信用率的）信用证明
property tax: 地产税
provider of medical care: 医疗服务提供人
public law: 公法
public retirement system: 公共退休制度
public utility: 公用事业

Q

qualified: 合格的，符合规定的
qualified business income deduction: 合格营业收入扣除额
qualified educational expenses: 合格的教育费用
qualified health coverage: 符合规定的医疗承保范围

qualified health plan: 合格的医疗保险计划
qualified plan: 合格的计划
qualified reinvestment plan (of a public utility): 符合规定的（公用事业）收益再投资计划
qualified terminable interest property (QTIP) trust: 限制性寿终财产权益(QTIP)信托

qualify: 合格
qualifying child: 合格子女
qualifying relative: 合格亲属
qualifying widower: 合格鳏夫

R

railroad retirement: 铁路员工退休
Railroad Retirement Tax Act (RRTA): 《铁路员工退休税务法》(RRTA)
rate: 利率
real estate: 房地产
real estate tax: 房地产税
realized gain: 认列收益
reasonable cause: 合理原因
reasonable expenses: 合理费用
recapture: 收复
recapture clause: 收复条款
recognized gain: 认可收益
reconcile: 冲销
record: 记录
records (substantiation): 记录（证实）
redeem a bond: 兑现债券
Reemployment Trade Adjustment Assistance (RTAA): 转行调整补助计划 (RTAA)
refinancing: 重新贷款
refresher course: 复习课程
refund of tax: 退税

refundable tax credit: 可退税的税额抵免优惠
register (an automobile) (verb): （汽车）登记注册
registered holder: 注册持有人
regulated investment company: 受政府条例管制的投资公司
regulations: 规例
related companies: 相关公司
related taxpayers: 相关纳税人
relatives: 亲属
relief from joint responsibility: 免除联合报税税款责任
remittance (of funds): 汇款
remuneration: 报酬
rent: 租金
reportable income: 应申报收入
reporting agent: 报告代理人
residency test: 居民身份认证测试
resident alien: 税法定义的居民
residential energy credits: 住宅能源抵税优惠
residential property (home): 住宅产业
residential rental property: 出租房产

responsible party: 责任方
retail price: 零售价
retailer: 零售商
retained tax: 留存税金
retirement: 退休
retirement income: 退休收入
retirement income ceiling: 退休收入上限
retirement or pension plan: 退休或退休金计划
return: 回报，投资回报率
revenue agent: 税案调查员
revenue officer: 收税专员
revenue procedure: 税务手续指南
revenue ruling: 税务裁决条文指南
revenue sharing: 收益分享
revoke: 撤销
revolving account: 循环帐户
rollover: 转存
royalty: 特许费，版权使用费

S

S corporation: 小型企业股份公司
safe harbor: 安全港
safe haven: 避风港 , 容许幅度标准
sailing permit: 离境许可证
salary: 薪金
sale or exchange: 销售或交换
sales tax: 销售税
salvage value: 残余资产价值
sanction (noun): 认可，制裁
savings and loan association: 储蓄贷款会
savings bond: 储蓄公债
scholarship: 奖学金
school bonds: 修建学校公债
seasonal unemployment: 季节性失业
section (administration): （行政）科，部门
securities: 证券
Securities and Exchange Commission: 证券交易委员会
seize: 强取，没收
seizure: 扣押
self-employed worker: 自雇人
self-employment: 自雇
self-employment retirement plan: 自雇人退休计划
self-employment tax: 自雇税
semiweekly depositor: 每周两次存缴税款者
separate income (in a community property state): 属于个人的收入（某些州法允许的共有财产均分制）
separate maintenance: 分居抚养费
separate property (in a community property state): 分属财产（某些州法允许的共有财产均分制）
separation agreement: 分居协议
serve a summons: 送达传票
Service Center: 服务中心
settlement date: 结算过户日

severance pay: 离职金
share accounts (as in credit unions): （信贷储蓄）联名帐户
share-farming: 收益分成的农耕制
shared responsibility payment: 共担责任付款
shareholder: 股东
shares of stock: 股票
sheltered workshop: 残疾人收容所工厂
short sale (real estate): 赔本出售（房地产）
short-term: 短期
short-term payment plan: 短期偿付计划
sick leave: 病假
sick pay: 病假工资
single: 单身
small business: 小型企业
Small Business Administration (SBA): 小型企业管理局 (SBA)
Small Business Health Options Program (SHOP): 小企业健康选项计划 (SHOP)
small business payroll tax credit for increasing research activities: 小企业增加研究活动的工资税税收优惠
small businessman: 小商人
small tax case procedure: 小额税务案例处理手续
social security: 社会安全
social security account: 社会安全账户
social security benefits: 社会安全福利金
sole proprietor: 独资经营业主
special assessment: 特种税收
special withholding allowance: 特别预付税额扣款优惠额
specific charge-off method: 特定坏帐冲销法
spouse/nonspouse: 配偶／非配偶
standard deduction: 标准扣除
standard mileage rate: 标准里程计算率
State Children’s Health Insurance Program (SCHIP): 州儿童健康保险计划 (SCHIP)

state insurance agency: 州保险业管理局
state taxes: 州税
State Workforce Agency: 州劳务管理局
statute: 法令
statute of limitations: 法规时效
statutory lien: 法令扣押权
stepchild: 继子女
stock dividends: 股息
stock option plan: 认股权计划
stock purchase plan: 认股计划
stockbroker: 证券经纪人
straight-line depreciation: 直线折旧法
streamlined installment agreement: 流线型分期付款协议
strike benefits: 罢工津贴
student loan: 学生贷款
subject to tax: 要缴税
subject to withholding: 要预扣税
subsidy: 津贴
summary of income and deductions: 收入和扣除总结
summons: 传票
Supplemental Security Income (SSI): 社会安全生活补助金 (SSI)
supplementary Medicare insurance for the aged: 老年人补充住院医疗保险
support (personal): 抚养（私人）
support test: 被抚养人身份测试
supporting documents: 佐证文件
supporting form: 佐证表格
surcharge: 附加费
surtax: 附加税
surviving spouse: 尚存配偶
Systemic Advocacy (SA): 系统性的辩护机制 (SA)
Systemic Advocacy Management System: 系统性权益管理系统

T

talking tax forms: 有声税表
tangible assets: 有形资产
tangible personal property: 有形个人财产
tax account information: 报税帐户资讯
tax (adjective): 有关税务的
tax auditor: 税务审查员
tax base: 课税基础
tax benefit: 税益
tax bill: 税单
tax bracket: 税率等级
tax computation: 税额计算
tax computation worksheet: 税额演算单
Tax Counseling for the Elderly (TCE): 老年人税务辅导 (TCE)
tax court: 税务法庭
tax credit: 税额抵免优惠
tax deductible: 可扣税
tax-deferred income: 延期纳税收入
tax dispute: 税务争议
tax evasion: 漏税，逃税
tax-exempt income: 免税收入
tax exemption: 免税，免税额
tax (for general revenue): （一般收入的）税金
tax (for special funds): （特别资金的）税金
tax form: 税表
tax-free zone: 免税区
tax haven country: 避税港国度
tax home: 以住处为据的纳税地
tax household: 纳税家庭
tax incentive: 税收鼓励
tax liability: 纳税义务
tax loophole: 税法漏洞
tax on gambling winnings: 赌博所得税
tax penalty: 税务罚款
tax period: 报税期
tax policy: 税收政策
tax preference items subject to minimum tax: 要缴最低限额税的税收优惠项目
tax preparer: 代报税人
tax provision: 税收条款
tax rate: 税率
tax rate schedule: 税率表

tax rebate: 退税
tax relief: 税收宽减
tax relief for victims of terrorist attacks: 对恐怖主义袭击受害人税收宽减
tax return: 报税表
tax shelter: 避税手段，避税计划
tax statement (bill): 收税单
tax status: 报税身份
tax table: 税率表
tax table income: 税率表显示的收入额
Tax Topics: 税务主题
tax treatment (of community income): （共有财产均分制）税制
tax withheld at source: 从源预扣的税款
tax year: 税务年度
taxable: 应纳税的
taxable benefits: 应税福利
taxable bond: 应纳税债券
taxable income: 应纳税收入
taxable stocks: 应纳税股票
taxable year: 应征税的年度
taxpayer: 纳税人
Taxpayer Advocacy Panel: 纳税人辩护服务委员会
Taxpayer Advocate: 纳税人辩护
Taxpayer Advocate Service (TAS): 纳税人辩护服务处 (TAS)
Taxpayer Assistance Center (TAC): 纳税人协助中心 (TAC)
taxpayer identification number (TlN): 纳税人识别号码 (TIN)
Taxpayer Protection Program (TPP): 纳税人保护计划 (TPP)
taxpayer rights: 纳税人权利
technical school: 技术学校
Temporary Assistance for Needy Families (TANF): 对困难家庭的临时补助 (TANF)
temporary seasonal workers: 季节性临时工
tenancy by the entirety: 共同保有权
tenancy in common: 共有财产
tenant: 租户
tentative credit: 暂定优惠额
term (time): 期限
testament: 遗嘱
theft: 偷盗
third party: 第三者
third-party designee: 第三者被指定人
third-party payer: 第三者偿付人

tie-breaking rule: 公平处理法则
tip (advice): 提示
tip (gratuity): 小费
tips deemed to be wages: 视为工资的小费
toll: 通行费
toll call: 收费电话
toll-free number: 免费（电话）
total tax due: 应缴总税额
townhouse: 连栋屋
Trade Adjustment Assistance (TAA): 贸易调整援助 (TAA)
Trade Adjustment Assistance (TAA) benefits: 贸易调整援助(TAA)利益
Trade Adjustment Assistance (TAA) participants: 贸易调整援助(TAA)参与者
trade (exchange): 交换
trade-import firm: 进口贸易公司
trade name: 企业名称
trade (noun): 贸易 , 行业 , 行当
trade or business: 贸易或商务
trade readjustment assistance: 贸易再调整援助
trailer: 拖车
transcript: 誊本
transfer: 转让
transferee: 受让人
transferor (trusts): （信托）过户经办人
travel allowance: 旅行津贴
travel expenses: 旅行费用
traveling salesperson: 外勤推销员
Treasury bill: 短期国库券
Treasury bond: 长期国库券
Treasury Department (U.S.): （美国）财政部
Treasury Inspector General for Tax Administration (TIGTA): 财政部税务行政监察长 (TIGTA)
Treasury note: 中期国库券
truck: 货车
truck-tractor: 拖拉机货车
trust: 信托
trust company: 信托公司
trust fund: 信托基金
trustee: 受托人
tuition: 学费

U

uncollected FICA tax: 未收取的社会安全保险税
underpayment: 支付不足
underreported taxes: 报告不足的税金 , 低报税金
underwriter (securities): （证券）承销人，经营人
undistributed earnings: 未分配的收益
undue hardship: 过度困苦
unearned income: 未赚到的收入

unemployment: 失业
unemployment compensation: 失业救济金
unemployment tax: 失业税
union: 工会
university: 大学
unpaid balance: 未付清的余额
untaxed (before taxes): 未征税的（税前）

untaxed (tax free): 免税的
upward mobility program: 培训辅导计划
U.S. Citizenship and Immigration Services (USCIS): 美国公民与移民服务局 (USCIS)
U.S. District Court: 联邦地区法院
U.S. Military Health Care System: 美国军人医疗保健制度
user fee: 用户费用
utilities: 水电煤气费

V

virtual currency: 虚拟货币
voice prompts: 电话录音提示
voluntary compliance: 依法申报，自愿遵从
Volunteer Income Tax Assistance (VlTA): 免费报税服务 (VITA)

W

wager: 赌注
wages: 工资
wages (daily): 每日工资
waiting period: 等待期
waiver: 放弃，放弃声明
waiver of the enrollment in training requirement: 免除培训要求
web page: 网页
website: 网站
welfare: 福利救济
welfare recipient: 接受福利救济者

whistleblower: 检举者
wholesale: 批发
will: 遗嘱
windfall profits: 意外利润
wire transfer: 电汇
withheld tax: 预扣的税金
withholding allowance: 预扣税金的优惠
withholding of tax: 预扣税金
withholding of tax at source: 从源预扣的税款
work for oneself: 自我经营

Work Incentive Program: 雇佣特需员工的税收奖励计划
work opportunity credit: 工作机会抵税优惠
workers’ compensation: 工伤补偿
workfare payments: 劳动福利计划补助款
working day: 工作日
working hours: 工作时间
worksheet: 工作单
worldwide income: 全球性的收入
worthless security: 无价值的证券
write-off (accounting): 销帐，冲销

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