Index - 华人工商会计师頻道

A

abandoned spouse: 被遺棄的配偶
abandonment: 遺棄，放棄
abandonment clause: 放棄條款
abatement of tax: 稅款減免
ability to pay: 支付能力
absorption rate: 消耗吸收率，歸入成本率
abusive tax shelter: 濫用避稅計劃
accelerated depreciation: 加速折舊
acceptance agent: 驗收代理人
according to our records: 根據我們的記錄
account: 帳戶
account statement: 帳目報告單
accountable plan: 實報實銷計劃
accountant: 會計
accounting method: 會計記帳方法
accounting period: 會計結算期
accounts payable: 應付款
accounts receivable: 應收款
accrual: 應計
accrual accounting: 應計累積法
accrual method: 應計法
accrued income: 應計收入
accrued interest: 應計利息
accrued taxes: 應計稅額
acknowledgement file: 確認檔案
activity engaged in for a profit: 營利活動
additional child tax credit: 附加子女減稅優惠
additional taxes on qualified plans (including IRAs) and other tax-favored accounts: 認可退休計劃(包括IRA)和其它利稅帳戶的附加稅
adjusted gross income (AGI): 調整後總收入 (AGI)
adjusted itemized deductions: 調整後列舉扣除額
adjusted tax basis: 調整後稅基數
adjustment: 調整
adoption agency: 領養機構
adoption agency fees: 領養代辦費
adoption tax credit: 領養稅務優惠
adoption taxpayer identification number (ATIN): 領養兒童納稅識別號碼 (ATIN)

advance payment: 預付款
advanced premium tax credit: 保費稅額抵免優惠的預付款
advocate: 辯護人
affidavit: 宣誓書
after-tax basis: 稅後基數
age test: 年齡規條
agency: 機構
agency (contractual): 代理機構（契約合同制）
agent (contractual): 代理人（契約合同制）
agent-driver: 代理司機
agreement: 協議
Alaska Permanent Fund: 阿拉斯加永久基金
alien resident card: 稅法定義居民身份證
alimony: 贍養費
allocate: 分配
allocation: 分配法
allowances (W-4): 稅務允許額 (W-4)
Alternate Trade Adjustment Assistance (ATAA): 協助貿易調整補充計劃 (ATAA)
alternative fuel vehicle refueling property credit: 替代燃料汽車的加油財產稅收抵免
alternative minimum tax: 替代性的最低限額稅
alternative motor vehicle: 替代車輛
alternative motor vehicle credit: 替代馬達汽車的抵免優惠
alternative tax: 替代稅
amended return: 修改過的稅表
amended U.S. individual income tax return: 修改過的美國個人所得稅申報表
American opportunity tax credit: 美國機會稅收優惠
amortized bond premium: 攤銷債券溢價
amount realized: 實得金額
announcement: 通知
annual income: 年收入
annual leave: 年度假期
annualized income installment method: 按年度計算分期支付收入的方法
annuity: 年金
annuity bond: 年金債券
appeal (noun): 上訴
appeal rights: 上訴權

appeal (verb): 提出上訴
applicable large employer (ALE): 適用的大型僱主 (ALE)
applicant: 申請人
application for a social security card: 社會安全卡的申請
application for IRS individual taxpayer identification number: 聯邦個人納稅識別號碼申請書
application for taxpayer identification number for pending U.S. adoptions: 為即將被領養人取得納稅識別號碼的申請書
appraiser: 估價人
arbitrators: 仲裁人
Archer MSA: 阿切爾醫療存款帳戶
Archer MSAs and long-term care insurance contracts: 阿切爾醫療存款帳戶及長期醫療護理保險合同
area code: 電話區碼
armed forces’ tax guide: 軍隊稅務指南
arrangement: 安排
arrears: 欠款
as-you-go basis: 隨賺隨交為基礎
assess: 評估，徵收
assessed self-employment tax: 徵收的自僱稅
assessment of tax: 征收稅款
asset forfeiture: 資產沒收
assets: 財產，資產
assignee: 受讓人
attachment: 附件
attest (verb): 證明
attestation clause (noun): 證明條款
attorney-in-fact: 代理人
audit: 查稅
Audit Division: 查稅部門
audit of a return: 報稅表審查
auditor: 審查員
authenticate: 證實
authorized IRS e-file provider: 經國稅局授權的電子報稅服務商
auto tag: 汽車牌照
average tax rate: 平均稅率
award (prizes and awards): 獎勵（獎金，獎賞）

B

back taxes: 拖欠稅款
backpay: 拖欠工資
backup withholding: 備用預扣稅款
bad debts: 壞帳
balance: 收支平衡，餘額
balance sheet: 資產負債表
bank failure: 銀行倒閉
bank statement: 銀行結算單
bankruptcy: 破產
barter: 以物易物
barter exchange: 以物易物交換
bartering income: 以物易物收入
base cost: 基礎成本
basis: 基礎
beneficiary: 受益人

benefits: 福利
bequest: 遺贈
bill: 帳單
boilerplate: 各種文件的標準條文
bona fide resident (for tax purposes): 名副其實的居民（為稅務目的）
bond: 債券
bond discount: 債券折扣
bond for payment of tax: 付稅保證金
bond income: 債券收入
bond premium: 債券溢價
bond retirement: 債券收回
bonus: 紅利
bookkeeper: 記帳員
bookmark (information technology): 書籤（資訊科技）
borrower: 貸款人
box: （表格上的）框，格

bracket (tax): （納稅）類别等級
branch: 分支，分行
breach of contract: 違約
bring an action: 提起訴訟
broker: 經紀人
browser: 瀏覽器
Bureau of the Fiscal Service: 財政服務局
bus: 公共汽車
business: 商業
business expenses: 營業費用
business gifts: 業務禮品
business loss: 營業虧損
business property: 商業財產
business trust: 商業信托
by-product: 副產品

C

C corporation: 股份公司
cafeteria plan: 自選物項計劃
calendar year: 日歷年度
candidate for a college degree: 攻讀大學學位者
capital assets: 固定資產
capital base: 資本基礎
capital expenditures: 資本支出
capital gain: 資本收益
capital gains tax: 資本收益稅
capital investment: 資本投資
capital loss: 資本損失
capital turnover: 資本週轉
carry on a trade or business: 經營貿易或商業
carryover loss: 結轉虧損
cash: 現金
cash basis: 收付實現制，現金基礎
cash disbursement: 現金支付
cash flow: 現金流量
cash method: 現金收付會計法
cash retirement: 現金清償
cash withdrawal: 現金提取
cashier’s check: 銀行本票
casualty: 意外事故死亡
casualty loss: 意外事故死亡损失
certain government payments: 某些政府的補助金
certificate of accuracy: 準確性證明
certificate of alien claiming residence in the United States: 住美外國僑民證書
certificate of compliance: 合格證，合格證書
certificate of deposit (CD): 定期存款 (CD)
certificate of discharge: 解除證書
certified copy: 檢定副本
certified public accountant: 註冊會計師
charitable contribution: 慈善捐献
charitable organization: 慈善組織

checking account: 支票帳戶
child care: 兒童照管
child support: 兒童撫養費
child tax credit: 子女稅優惠
child with special needs: 有特殊需要的兒童
claim: 申報
clerical error: 文員筆誤
co-worker: 同事
COBRA premium assistance payments: COBRA保費協助付款
coding: 編碼
collect (bring in revenue): 收取（收入款項）
collect (demand payment): 追索征收（所欠應付稅款）
Collection Appeals Program (CAP): 追索徵收上訴計劃 (CAP)
Collection Division: 國稅局稅款追索征收部
collection due process hearing: 追討正當法律程序聽證會
college: 大學
combat zone: 作戰地區
Combined Annual Wage Reporting System: 聯合年度工資報告系統
commission-driver: 拿佣金的駕駛員
Commissioner of the Internal Revenue Service: 國稅局局長
commodities: 商品
common carrier: 運輸公司，普通運輸工具
common law: 普通法
common-law employee: 普通法員工
common-law marriage: 普通法婚姻
community income: 共同收入
community property: 共有財產
compensation: 補償
compensation for injuries: 受傷賠償
complaint: 申訴
compliance: 執行
compute: 計算
computer processed, computerized: 計算機處理，電腦處理，電腦化

condominium: 集合住宅單元，共渡公寓
confidential: 保密
Consolidated Omnibus Budget Reconciliation Act (COBRA): 《聯邦統一綜合預算協調法》
（COBRA）
constructive receipt: 推定收入
contest prize: 競賽獎金
contribution: 投入，供款，捐贈
contribution to capital: 資本投入
conversion: 轉換
cooperative housing corporation: 合作社式的住房公司
corporate tax: 股份公司稅
corporation: 股份公司
court costs: 出庭费
court order: 法庭命令
cover by insurance: 受保範圍
coverage: 保險範圍
coverage household: 保險範圍家庭
Coverdell education savings account: 卡沃德爾教育儲蓄金帳戶
covered security: 需報基準證券
credit bureau: 信用記錄局
credit for child care expenses: 托兒費優惠額
credit for other dependents (ODC): 其他被撫養人抵稅優惠 (ODC)
credit for the elderly or the disabled: 老人或残疾人優惠額
credit life insurance: 信用人壽保險
credit one’s account: 入帳
credit reduction rate (FUTA): （聯邦失業稅法）失業人員優惠減稅率
credit union: 信用合作社
cryptocurrency: 加密電子貨幣
currency transaction report: 貨幣進出報告
currency transaction report by casinos: 賭場貨幣進出報告
currently not collectible: 目前無法追討
custodial parent: 監護方父母
customer outreach program: 客戶外展計劃
customs duties: 海關稅

D

data: 數據
data bank: 數據庫
data breach: 資料洩漏
data entry (in a computer): （計算機的）數據輸入，電腦數據輸入
data transmission: 數據傳輸
daycare center: 托兒中心
dealer (commercial): 經銷商
dealer (securities): 經紀人（證券）
death benefit: 身後福利
death certificate: 死亡證書
decedent: 死者
decree (judicial, final): （法庭，最後）判決
decree (not final): （非終結）判決
deduction: 扣除，減免
default: 倒賬，違約
deferred compensation plan: 延期補償計劃
deferred income: 延期收入
deferred payment: 延期支付
deferred taxes: 延期稅務
deficiency notice, notice of deficiency: 欠稅通知
delinquent payments: 過期沒付帳
delinquent return: 延誤報稅，過期報稅
delinquent tax: 拖欠的稅款，過期稅款

delinquent taxpayer: 過期不納稅的人
demand for payment: 應付款
denial letter, denial notice: 拒絕信
Department of Health and Human Services: 健康與公眾服務部
Department of Labor: 劳工部
Department of the Treasury: 財政部
Department of Veterans Affairs: 退伍軍人事務部
dependency test: 撫養關系驗證
dependent: 被撫養人
dependent care assistance payments: 照顧被撫養人的資助費
dependent care expenses: 被撫養人的護理費用
depletion: 耗竭，損耗，折耗
deposit period ending on (month, day, year): 存款截止期限為（年，月，日）
depositor: 儲戶存款人
depreciation: 折舊
direct debit: 直接存款
direct debit installment agreement: 直接扣繳分期償付協議
direct deposit: 經轉帳直接存款
disability benefits: 殘障人士補助
disability income exclusion: 殘障人士收入豁免
disabled: 残疾的，傷殘
disaster: 災難

disaster relief: 災難寬減
discharge: 解除
disclosure: 披露，公布
disposition (of property): （財產）處置
disregarded entity: 忽略不計的實體
distribution: 分配股息，紅利或本金
distributions from pensions, annuities, retirement or profit-sharing plans, IRAs, insurance contracts, etc.: 退休金, 年金, 退休或利潤分享計劃, IRA個人退休帳戶, 保險合約等的發配金
distributive share (partnership): （合伙經營）的利潤分成
dividend income: 股息收入
dividends: 股息
division (administration): （管理）部門，（行政）部門
divorce decree: 離婚法令
domestic production activity: 國內生產活動
donation: 捐贈
double declining balance depreciation: 雙倍梯減餘額折舊法
double taxation: 雙徵稅
download (information technology): 下載（信息技術）
draft: 匯票
dual-status alien or dual resident alien: 具有雙重居民身份的外國人
due diligence: 應負的責任，細心審察
dues (union): （工會）會費
dwelling: 住所

E

e-file: 電子報稅
early distribution: 提前分配
earned income: 賺得收入，工資收入
earned income credit: 低收入家庭福利優惠
earned income tax credit: 低收入家庭福利優惠
earned income test: 賺得收入測試
earning capacity: 收入能力
education credits: 教育優惠額
effectively connected income: 實際相關收入
elderly: 老年人
election worker: 選舉工作者
Electronic Federal Tax Payment System (EFTPS): 聯邦電子繳稅系統 (EFTPS)
electronic filing: 電子報稅
electronic filing identification number (EFIN): 電子報稅識別號碼 (EFIN)
electronic funds withdrawal (EFW): 電子資金提款 (EFW)
electronic report of tips: 以電子方式申報小費收入
electronic return originator (ERO): 電子報稅始件者 (ERO)
electronic service: 電子服務
elementary school: 小學
eligibility requirements: 合格條件
email: 電子郵件
employee: 員工

employee benefits: 僱員福利
employee savings plan: 僱員儲蓄計劃
employee tax: 僱員稅
employee’s daily record of tips: 僱員小費的每日記錄
employee’s daily record of tips and report to the employer: 僱員小費的每日記錄和向僱主的報告
employee’s report of tips to employer: 僱員向僱主的小費報告
employer (adjective): 僱主的
employer health plan: 僱主提供的健康計劃
employer identification number (ElN): 僱主身份識別號碼 (EIN)
employer (noun): 僱主
employer tax: 僱主稅
employer’s supplemental tax guide: 僱主附加稅務指南
employment agency: 職業介紹所
employment agency fees: 職業介紹費
employment-related: 和就業有關的
employment taxes: 就業稅
enact: 制定，頒佈
endowment: 捐贈
enforced collection action: 强制收稅行動
enforcement of the law: 執法
enrolled agent: 註冊報稅代理人
enter (data in a computer): 輸入（把數據輸入電腦）
entertainment expenses: 應酬費

entry (on a return): （在報稅單上）填寫申報
equitable relief: 衡平法免慰
equity (in property): （財產）淨值，資產超過其負債的餘額
escrow: 第三者代管契約
escrow account: 第三者代管契約帳戶
escrow funds: 第三者代管契約款項
estate: 遺產
estate tax: 遺產稅
estimated tax: 預估稅
estimated tax payments: 預估稅繳納額
estimated useful life: 估計使用年限
examination (of a tax return): 查稅（稅務申報）
excess contribution: 超額供款
excise taxes: 工商稅
exclusion of income for bona fide residents: 真正居民的收入排除
executor: 執行人
exemption: 免稅額
exemption certificate number: 免稅證書號碼
exemption from withholding: 免除預扣稅
exemptions, standard deduction, and filing information: 免稅額，標準免稅額及報稅身份的資訊
experience rate: 經驗稅率
expire: 期滿
extended active duty: 延期服役

F

face value: 面值，票面價格
failure to deposit: 未存入
failure to pay penalty: 未繳納罰金
fair market value: 公平市價
fair rental price: 公平租金
fair rental value: 公平租賃價格
family size: 家庭人數
farm: 農場
farm income: 農場收入
farm operator: 農場經營人
farm worker: 農場勞工
farmer: 農民
farming: 務農
fax: 傳真
Federal District Court: 聯邦地區法院
Federal Employees Health Benefit Program: 聯邦僱員健康保險計劃
federal income tax return: 聯邦所得稅的報稅表
Federal Insurance Contributions Act (FICA): 《聯邦社會保險稅責法案》
（FICA）
Federal Payment Levy Program (FPLP): 聯邦付款徵稅計劃 (FPLP)
federal tax lien: 聯邦稅抵押權
federal tax on special fuels: 聯邦特別燃料稅
federal taxes: 聯邦稅
Federal Trade Commission (FTC): 聯邦貿易委員會 (FTC)
Federal Unemployment Tax Act (FUTA): 《聯邦失業保險稅法案》(FUTA)
Federal Unemployment Trust Fund: 聯邦失業信托基金
federal use tax on civil aircraft: 聯邦民用飛機使用稅
feedback: 意見
fees: 費
fellowship: 大學研究生助學金
field examination (audit): 實地查稅（審計）
file a tax return: 報稅
file jointly: 聯合報稅
file separately: 分别報稅
file your return on or before (month, day, year): 在（年，月，日）之前報稅

filing of return: 稅務申報
filing status: 報稅身份
finance charge: 財務收費，財務手續費
financial analysis: 財務分析
Financial Crimes Enforcement Network (FinCEN): 打擊經濟犯罪的执法網络，金融罪行加強執法網絡 (FinCEN)
financial institution: 金融機構
financial statement: 財務報表
financially disabled: 喪失財務能力
fine (noun): 罰金
first-time homebuyer credit: 首次購屋者抵稅優惠
fiscal year: 財政年度
fishing income: 渔業收入
fixing-up expenses: 修理費用
flexible-benefits plan: 彈性福利計劃
flexible-spending plan: 彈性開支計劃
flow-through entity: 轉移課稅實體
follow up: 後續行動
food stamps: 食品補助券
for your records: 供你留作記錄
foreclosure: 取消抵押品贖回權
foreign account: 國外帳戶
foreign assets: 國外資產
foreign currency: 外幣
foreign earned income: 國外所得收入
foreign earned income exclusion: 國外所得收入抵免部份
foreign financial asset: 國外資產
foreign housing deduction: 國外房屋費用扣減額
foreign tax: 國外稅務
foreign tax credit: 國外稅收抵免優惠
foreign travel: 國外旅行
form letter: 格式信件
forms:: 表格：
940 Employer’s Annual Federal Unemployment Tax Return: 940【雇主的年度聯邦失業稅稅表】
941 Employer’s Quarterly Federal Tax Return: 941【雇主的每季聯邦稅表】

943 Employer’s Annual Tax Return for Agricultural Employees: 943【農業員工的雇主年度聯邦稅表】
1040-ES Estimated Tax for Individuals: 1040-ES【個人所得預估稅表】
1040 U.S. Individual Income Tax Return: 1040【個人所得稅申報表】
1040NR U.S. Nonresident Alien Income Tax Return: 1040NR【美國非稅法定義居民所得稅報稅表】
2290 Heavy Highway Vehicle Use Tax Return: 2290【高速公路重型機動車使用稅報稅單】
2848 Power of Attorney and Declaration of Representative: 2848【委托書和代表聲明】
8300 Report of Cash Payments Over $10,000 Received in a Trade or Business: 8300【商貿或企業中$10,000以上現金收入的報告】
8849 Claim for Refund of Excise Taxes: 8849【聯邦工商稅退還索求表】
Schedule A (1040): 副表 A（1040）
Schedule H Household Employment Taxes: 副表 H【家庭服務就業稅申報】
SS-4 Application for Employer Identification Number: SS-4【僱主稅務申報號碼申請表】
SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding: SS-8【預扣聯邦就業稅和所得稅就業身份認證書】
W-2 Wage and Tax Statement: W-2【工資與稅務說明書】
W-3 Transmittal of Wage and Tax Statements: W-3【工資與稅務說明傳送書】
W-3c Transmittal of Corrected Wage and Tax Statements: W-3c【工資與稅務正誤說明傳送書】
W-4 Employee’s Withholding Allowance Certificate: W-4【僱員預扣稅優惠額證明書】
W-4P Withholding Certificate for Pension or Annuity Payments: W-4P【退休金或年金付款預扣證明】
W-7 Application for IRS Individual Taxpayer Identification Number: W-7【個人納稅識別號碼申請表】
W-9 Request for Taxpayer Identification Number and Certification: W-9【索取納稅識別號碼和證明】
foster child: 寄養子女
founder (of a trust): （信托）創辦人
franchise: 特許經營
franchise tax: 特許經營稅
Free File: 免費報稅
fringe benefits: 附加福利
full-time employee: 全職僱員
full-time student: 全職學生
full-time work: 全職工作
furnace (heating unit): （供暖鍋爐）暖爐

G

gainful employee: 有收益的僱員
gainful employment: 有收益的職業
gambling winnings: 賭博收益
garnishments: 扣押令
general partner: 無限責任合伙人
generation-skipping transfer: 隔代轉讓
geothermal well: 地熱井

gift: 饋贈，禮物，禮品，贈禮
gift tax: 饋贈稅
golden parachute agreement: 黃金降落傘協議
grace period: 寬限期
grant: 授予 , 贈款，獎助金
grantor (of a trust): 信托授以人
gross income: 總收入

gross profit: 毛利，總利潤
gross receipts: 毛额，總額收入
group health plan: 團體健康計劃
group life insurance: 團體人壽保險
group-term life insurance: 團體定期壽險
guaranteed issue: 確保回收率的債券
guardian: 監護人

H

halfway house: 獲釋犯人重返社會前收容所
handicapped: 殘障的，殘疾的
handout: 宣傳資料
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: 醫療保健
health coverage: 健康保險承保範圍
health coverage exemption: 健康保險承保範圍免稅額
health coverage tax credit: 健康保險減稅優稅
health insurance: 健康保險
Health Insurance Credit Eligibility Certificate: 健康保險稅收優惠資格證書
health insurance credit for eligible recipients: 向合格接收者提供的健康保險稅收優惠

health insurance marketplace: 健康保險市集
health insurance policy: 健康保險計劃
hearing aid: 助聽器
hearing impaired: 聽覺殘障
heavy highway vehicle use tax return: 高速公路重型機動車使用稅報稅表
high school: 高中
highway use tax: 高速公路使用稅
hobby loss: 源自業餘愛好的損失
holder: 持有人
holder of record: 證券持有人
holding period: 持有期
holiday: 假期
home: 家，住宅
home loan: 房屋貸款

homeland security: 國土安全
homepage: 主頁
homeworker: 家政勞務人員
hospital insurance benefits tax (Medicare): 住院保險福利稅
houseboat: 居住的船宅
household: 住户，家庭
household appliances: 家用電器
household employer’s tax guide: 家庭僱主納稅指南
household employment taxes: 家庭僱傭就業稅
household income: 家庭收入
housewife: 家庭主婦
housing allowance: 住房津貼

I

identity protection personal identification number (IP PIN): 身份保護個人識別號碼 (IP PIN)
Identity Protection Specialized Unit (IPSU): 身份保護專業單位 (IPSU)
identity theft: 身份竊盜
impose a tax: 徵稅
in-law: 姻親
income: 收入
income averaging: 收入平均值
income-splitting: 收入分解值
income subject to tax (taxable income): 須納稅的收入
income tax: 所得稅
incur (a penalty): 招致（罰款）
incur (expense): 招致（費用）
incur (obligation): 招致（債務）
independent contractor: 獨立經營的承包人
individual estimated tax: 預估個人稅額
individual income: 個人收入
individual income tax: 個人所得稅
individual retirement account (IRA): 個人退休金帳戶 (IRA)
individual retirement arrangement: 個人退休計劃

information return: 稅務資料申報表
information to claim certain credits after disallowance: 要求補償上一年被否決的某些優惠額的陳述
inheritance: 遺產，繼承
inheritance tax: 遺產稅，繼承稅
initial markup: 初始價格標高
injured spouse claim: 受連累的配偶申報
injury: 傷害
innocent spouse: 無辜配偶
innocent spouse relief: 無辜配偶寬免
input: 輸入
insolvency: 無力償債，破產
installment: 分期付款
installment agreement: 分期付款計劃
insulation: 隔離
insurance broker: 保險經紀人
intangible assets: 無形資產
Interactive Tax Assistant (ITA): 互動式稅務助手 (ITA)
interest holder (in property): （財產）權益持有人
interest (in a partnership): （在合夥經營中的）權益

interest income: 利息收入
interest (on money): 利息
interest rate: 利率
Internal Revenue Bulletin: 國稅法刊物
Internal Revenue Code (IRC): 國稅法規 (IRC)
Internal Revenue Service (IRS): 國稅局 (IRS)
inventory: 存貨，盤存
investment income: 投資收入
investment tax credit: 投資稅優惠
invoice: 發票
involuntary conversion: 非自願更換（財產）
IRS individual taxpayer identification number (ITIN): 個人報稅識別號碼 (ITIN)
issue (a check): 開出（支票），發（支票）
item: 項目
itemize: 列舉項目
itemized deductions: 列舉扣除
items of tax preference: 稅務優惠項目

J

jeopardy assessment: 稅局在稅務有風險時發的稅款徵收令
joint account: 聯合帳戶，共同帳戶
joint and several (tax) liability: 連帶（稅務）責任
joint and survivor annuity: 共同與生還者的年金
joint return: 聯合報稅表
joint tenancy: 聯權共有

joint venture: 合資企業
junior high school: 初中
juror: 陪審員
jury: 陪審團
jury duty: 陪審員義務

K

keep records: 保存記錄
Keogh Retirement Plan: Keogh退休計劃
kickback: 回扣
kind of tax: 稅收類別

L

landlord: 房產主
late filing penalty: 延誤報稅的罰款
late payment penalty: 延誤付款的罰金
later alternate valuation: 後期比較估價
law enforcement officer: 執法官
law enforcement personnel: 執法人員
layoff: 裁員
lease: 租賃
lease-sale: 租賃銷售
legal expenses (for services of an attorney): 律師費
legal person: 法人
legal services plan: 法律服務計劃
lender: 貸方

lessee, tenant: 承租人，租客
lessor: 出租人
letterhead: 箋頭，信箋
levy: 徵收
levy (on a bank account): 徵收，没收（銀行帳戶）
levy on wages: 徵收，没收（工資）
levy release: 解除徵稅
liabilities: 責任，債務
lien: 留置權，抵押權
life annuity: 養老年金
life insurance policy: 壽險保單
lifetime learning credit: 終身教育費抵稅優惠
limited distribution: 有限分發

Limited Liability Company (LLC): 有限責任公司 (LLC)
limited partnership: 有限合夥經營
living trust: 生前信托
loan origination fees: 貸款啟辦費
lockout: 僱主停工閉廠
long-term: 長期
lookback period: 回顧期
loss of income: 收入損失
low income: 低收入
low-income taxpayer: 低收入納稅人
Low Income Taxpayer Clinics (LITC): 低收入納稅者服務處 (LITC)
lump sum: 一次總付金額

M

maintenance (buildings): 維修，清潔及管理（樓宇）
maintenance (of a household): 維持生計（家庭）
make payable to: 付款抬頭
marginal cost: 邊際成本
marginal revenue: 邊際收益
marginal tax rate: 邊際稅率
mark-up: 標高價格
marketplace (ACA-related): 市集（關於ACA）
marriage certificate: 結婚證書
married: 已婚
master’s degree in: 某學科的碩士學位
math error: 計算錯誤
Medicaid: 聯邦醫療補助
Medicaid waiver payments: 聯邦醫療補助免除付款
Medical Assistance Program: 醫療補助計劃

medical insurance benefits: 醫療保險福利
medical insurance premiums: 醫療保險保費
Medicare: 聯邦老年人（住院）醫療保險，聯邦醫療保險
merger: 合併
meter: （測量或計時）儀表，公尺
middle school: 中學
migrant worker: 季節性工人，流動工人
mileage rate: 里程計算率
military differential pay: 軍人差別工資
minimum essential coverage (MEC): 最低基本保險 (MEC)
minimum payment: 最低付款
minimum wage: 最低工資
mining (virtual currency): 採收（虛擬貨幣）
miscellaneous expenses: 雜項開支

mobile home: 移動寓所
modified accelerated cost recovery system (MACRS): 修正後加速成本回收系統 (MACRS)
modified adjusted gross income (MAGI): 再調整後的總收入 (MAGI)
money order: 匯票
monthly payments: 月支付額
mortgage: 房屋貸款，抵押
mortgage interest: 房屋貸款利率
mortgagee: 抵押權人
mortgagor: 抵押債務人
motor home: 汽車寓所
moving expenses: 搬家費
multinational corporation: 多國公司，跨國公司
multiple support: 多方撫養
mutual fund: 共同基金

N

national (citizenship): 國民（公民身份）
natural disaster: 天然災禍
natural person: 自然人
naturalized (citizenship): 歸化（公民身份）
negligence penalty: 疏忽罰金
net earnings from self-employment: 自營職業的純利潤
net income: 淨收入
net investment income tax (NIIT): 淨投資收入稅 (NIIT)
net operating loss: 淨營業虧損
net operating loss carryback (or carryforward): 淨營業虧損抵前（或結轉）

net profit: 純利潤
net sales: 淨銷售
newsletter fund: 時事通訊資金
nominal value: 票面價值
nominee: 被提名人
non-employee: 非員工
non-streamlined installment agreement: 非流線性分期付款協議
nonaccountable plan: 非實報實銷計劃
noncustodial parent: 非監護方父母
nonrefundable credits: 不可退稅的優惠
nonresident alien: 非稅法定義居民

nonstatutory stock option: 非法定的認股權
nonwork day: 非工作日
North American Free Trade Agreement (NAFTA): 《北美自由貿易協定》
（NAFTA）
notarized documents: 公證文件
notary public: 公證人
note: 期票，債券
notice of levy: 没收通知書
nursing care: 護理
nursing home: 護理療養院

O

obsolescence: 報廢，作廢
offer in compromise: 折衷付稅提議
office examination (audit): 在國稅局辦公室進行的查稅（審計）
Office of Chief Counsel: 首席顧問辦公室
offset: 抵銷
old age pension: 老年退休金

on-the-job training course: 在職訓練課程
online payment: 線上付款
Online Payment Agreement (OPA) Application: 線上付款協議(OPA)申請
operating cost: 營業費用
optional mileage allowance: 可選的里程計算津貼
optional tax: 可選稅

ordinary and necessary: 通常的與必須的
original issue discount (OID): 原始發行折價 (OID)
out-of-pocket (actual) expenses: 自付（實際）費用
outside salesperson: 外出推銷員
overpayment: 超額支付
owner/co-owner: 業主／共同業主

P

Paperwork Reduction Act: 《減少文書工作法案》
parent company: 母公司
part-time employee: 非全日僱員
part-time student: 非全日制學生
part-time work: 兼職工作
partner: 合夥人
partnership: 合夥經營
partnership interest: 合夥權益
passive activity loss: 納稅人未直接參與的經營活動虧損 , 間接運作虧損
password: 暗碼，密碼
patronage dividends: 贊助人股息
pay-as-you-go system: 隨賺隨交体制
pay period: 工资支付期
pay stub: 工資存根
payee: 收款人
payer: 付款人
paymaster: 薪資出納員
payment: 付款，支付
payment plan: 償付計劃
payment voucher: 付款單據
payroll: 工資表，工資總額
payroll service provider: 工資表服務提供者
penalty: 罰款，處罰
penalty for premature withdrawal: 提前取款的罰金
penalty for underpayment: 缺額付款的罰金
penalty for underpayment of estimated tax: 缺額支付預估稅款的罰金
pension: 養老金

Pension Benefit Guaranty Corporation (PBGC) beneficiaries: 退休金福利保證公司(PBGC)受益人
pension plan: 退休金計劃
per capita: 人均
per diem: 出差補貼，日率制
periodic payments: 定期付款
permanently and totally disabled: 終生完全殘障
personal exemptions: 個人免稅額
personal expenses: 非商業支出
personal holding company: 私人持股公司
personal property tax: 動產稅，個人物業稅
personal property (vs. business): 個人資產（vs 商業資產）
personal property (vs. real estate): 動產（區別于房地產，不動產）
personal service income: 個人服務所得收入
personal use property: 為私人使用的財產
personally identifiable information (PII): 身份識別資訊 (PII)
petitioner, applicant: 申請人
phaseout (of exemption): 逐步撤消免稅額
phishing: 網路釣魚
piecework: 計件工作
Plain Writing Act: 《文字淺顯法案》
plan year: 計劃年度
plug-in electric drive motor vehicle credit: 插電式電動馬達汽車的稅收抵免
plug-in electric vehicle credit: 插電式電動車稅收抵免
portfolio interest: 投資人證券總額的利息
postal money order: 郵政匯票
potential eligible individual: 可能合格人士
power of attorney: 委托代理證書
pre-addressed envelope: 回郵信封

pre-existing exclusions: 原有的免除（責任）
prefabricated: 預製的
premature withdrawal: 提前提款
premium: 保險金
premium tax credit: 保費稅額抵免優惠
prepaid income: 預付收入
preparer tax identification number (PTIN): 報稅員稅務識別編號 (PTIN)
prepayment penalty: 提前償付的罰金
Presidential Election Campaign Fund: 總統選舉贊助金
pretax: 稅前
principal (contract): （借貸契約的）本金
principal place of business: 主要營業地點
Privacy Act: 《隱私權保護法》
private foundation: 私人基金
private industry: 私營行業
prize (prizes and awards): 獎金，獎賞
professional preparer: 專業報稅代辦
profit: 利潤
profit and loss statement: 損益表
profit-seeking activity: 圖利活動
profit-sharing plan: 利潤分成計劃
promissory note: 期票，本票
proof of credit (for credit rating purposes): （提供信用率的）信用證明
property tax: 地產稅
provider of medical care: 醫療服務提供人
public law: 公法
public retirement system: 公共退休制度
public utility: 公用事業

Q

qualified: 合格的，符合規定的
qualified business income deduction: 合格營業收入扣除額
qualified educational expenses: 合格的教育費用
qualified health coverage: 符合規定的醫療承保範圍

qualified health plan: 合格的醫療保險計劃
qualified plan: 合格的計劃
qualified reinvestment plan (of a public utility): 符合規定的（公用事業）收益再投資計劃
qualified terminable interest property (QTIP) trust: 限制性壽終財產權益(QTIP)信託

qualify: 合格
qualifying child: 合格子女
qualifying relative: 合格親屬
qualifying widower: 合格鰥夫

R

railroad retirement: 鐵路員工退休
Railroad Retirement Tax Act (RRTA): 《鐵路員工退休稅務法》(RRTA)
rate: 利率
real estate: 房地產
real estate tax: 房地產稅
realized gain: 認列收益
reasonable cause: 合理原因
reasonable expenses: 合理费用
recapture: 收復
recapture clause: 收復條款
recognized gain: 認可收益
reconcile: 沖銷
record: 記錄
records (substantiation): 記錄（證實）
redeem a bond: 兌現債券
Reemployment Trade Adjustment Assistance (RTAA): 轉行調整補助計劃 (RTAA)
refinancing: 重新貸款
refresher course: 復習課程

refund of tax: 退稅
refundable tax credit: 可退稅的稅額抵免優惠
register (an automobile) (verb): （汽車）登記注冊
registered holder: 註冊持有人
regulated investment company: 受政府條例管制的投資公司
regulations: 規例
related companies: 相關公司
related taxpayers: 相關納稅人
relatives: 親屬
relief from joint responsibility: 免除聯合報稅稅款責任
remittance (of funds): 匯款
remuneration: 報酬
rent: 租金
reportable income: 應申報收入
reporting agent: 報告代理人
residency test: 居民身份認證測試
resident alien: 稅法定義的居民
residential energy credits: 住宅能源抵稅優惠
residential property (home): 住宅产业

residential rental property: 出租房產
responsible party: 責任方
retail price: 零售價
retailer: 零售商
retained tax: 留存稅金
retirement: 退休
retirement income: 退休收入
retirement income ceiling: 退休收入上限
retirement or pension plan: 退休或退休金計劃
return: 回報，投資回報率
revenue agent: 稅案調查員
revenue officer: 收稅專員
revenue procedure: 稅務手續指南
revenue ruling: 稅務裁決條文指南
revenue sharing: 收益分享
revoke: 撤銷
revolving account: 循環帳戶
rollover: 轉存
royalty: 特許費，版權使用費

S

S corporation: 小型企業股份公司
safe harbor: 安全港
safe haven: 避風港 , 容許幅度標準
sailing permit: 離境許可證
salary: 薪金
sale or exchange: 銷售或交換
sales tax: 銷售稅
salvage value: 殘餘資產價值
sanction (noun): 認可 , 制裁
savings and loan association: 儲蓄貸款會
savings bond: 儲蓄公債
scholarship: 獎學金
school bonds: 修建學校公債
seasonal unemployment: 季節性失業
section (administration): （行政）科，部門
securities: 證券
Securities and Exchange Commission: 證券交易委員會
seize: 强取，没收
seizure: 扣押
self-employed worker: 自僱人
self-employment: 自僱
self-employment retirement plan: 自僱人退休計劃
self-employment tax: 自僱稅
semiweekly depositor: 每週兩次存繳稅款者
separate income (in a community property state): 屬於個人的收入（某些州法允許的共有財產均分制）
separate maintenance: 分居撫養費
separate property (in a community property state): 分屬財產（某些州法允許的共有財產均分制）
separation agreement: 分居協議
serve a summons: 送達傳票
Service Center: 服務中心

settlement date: 結算過戶日
severance pay: 離職金
share accounts (as in credit unions): （信貸儲蓄）聯名帳戶
share-farming: 收益分成的農耕制
shared responsibility payment: 共擔責任付款
shareholder: 股東
shares of stock: 股票
sheltered workshop: 残疾人收容所工廠
short sale (real estate): 賠本出售（房地產）
short-term: 短期
short-term payment plan: 短期償付計劃
sick leave: 病假
sick pay: 病假工资
single: 單身
small business: 小型企業
Small Business Administration (SBA): 小型企業管理局 (SBA)
Small Business Health Options Program (SHOP): 小企業健康選項計劃 (SHOP)
small business payroll tax credit for increasing research activities: 小企業增加研究活動的工資稅稅收優惠
small businessman: 小商人
small tax case procedure: 小額稅務案例處理手續
social security: 社會安全
social security account: 社會安全帳戶
social security benefits: 社會安全福利金
sole proprietor: 獨資經營業主
special assessment: 特種稅收
special withholding allowance: 特別預付稅額扣款優惠額
specific charge-off method: 特定壞帳沖銷法
spouse/nonspouse: 配偶／非配偶
standard deduction: 標準扣除
standard mileage rate: 標準里程計算率
State Children’s Health Insurance Program (SCHIP): 州兒童健康保險計劃 (SCHIP)

state insurance agency: 州保險業管理局
state taxes: 州稅
State Workforce Agency: 州勞務管理局
statute: 法令
statute of limitations: 法規時效
statutory lien: 法令扣押權
stepchild: 繼子女
stock dividends: 股息
stock option plan: 認股權計劃
stock purchase plan: 認股計劃
stockbroker: 股票經紀人
straight-line depreciation: 直線折舊法
streamlined installment agreement: 流線型分期付款協議
strike benefits: 罷工津貼
student loan: 學生貸款
subject to tax: 要繳稅
subject to withholding: 要預扣稅
subsidy: 津貼
summary of income and deductions: 收入和扣除總结
summons: 傳票
Supplemental Security Income (SSI): 社會安全生活補助金 (SSI)
supplementary Medicare insurance for the aged: 老年人補充住院醫療保險
support (personal): 撫養（私人）
support test: 被撫養人身份測試
supporting documents: 佐證文件
supporting form: 佐證表格
surcharge: 附加費
surtax: 附加稅
surviving spouse: 尚存配偶
Systemic Advocacy (SA): 系統性權益機制 (SA)
Systemic Advocacy Management System: 系統性權益管理系統

T

talking tax forms: 有聲稅表
tangible assets: 有形資產
tangible personal property: 有形個人財產
tax account information: 報稅帳戶資訊
tax (adjective): 有關稅務的
tax auditor: 稅務審查員
tax base: 課稅基礎
tax benefit: 稅益
tax bill: 稅單
tax bracket: 稅率等級
tax computation: 稅額計算
tax computation worksheet: 稅額演算單
Tax Counseling for the Elderly (TCE): 老年人稅務輔導 (TCE)
tax court: 稅務法庭
tax credit: 稅額抵免優惠
tax deductible: 可扣稅
tax-deferred income: 延期納稅收入
tax dispute: 稅務爭議
tax evasion: 漏稅，逃稅
tax-exempt income: 免稅收入
tax exemption: 免稅，免稅額
tax (for general revenue): （一般收入的）稅金
tax (for special funds): （特別資金的）稅金
tax form: 稅表
tax-free zone: 免稅區
tax haven country: 避稅港國度
tax home: 以住處為據的納稅地
tax household: 納稅家庭
tax incentive: 稅收鼓勵
tax liability: 納稅義務
tax loophole: 稅法漏洞
tax on gambling winnings: 賭博所得稅
tax penalty: 稅務罰款
tax period: 報稅期
tax policy: 稅收政策
tax preference items subject to minimum tax: 要繳最低限額稅的稅收優惠項目
tax preparer: 代報稅人
tax provision: 稅收條款
tax rate: 稅率
tax rate schedule: 稅率表

tax rebate: 退稅
tax relief: 稅收寬減
tax relief for victims of terrorist attacks: 對恐怖主義襲擊受害人稅收寬減
tax return: 報稅表
tax shelter: 避稅手段，避稅計劃
tax statement (bill): 收稅單
tax status: 報稅身份
tax table: 稅率表
tax table income: 稅率表顯示的收入額
Tax Topics: 稅務主題
tax treatment (of community income): （共有財產均分制）稅制
tax withheld at source: 從源預扣的稅款
tax year: 稅務年度
taxable: 應納稅的
taxable benefits: 應稅福利
taxable bond: 應納稅債券
taxable income: 應納稅收入
taxable stocks: 應納稅股票
taxable year: 應徵稅的年度
taxpayer: 納稅人
Taxpayer Advocacy Panel: 納稅人辯護服務委員會
Taxpayer Advocate: 納稅人辯護
Taxpayer Advocate Service (TAS): 納稅人辯護服務處 (TAS)
Taxpayer Assistance Center (TAC): 納稅人協助中心 (TAC)
taxpayer identification number (TlN): 納稅人識別號碼 (TIN)
Taxpayer Protection Program (TPP): 納稅人保護計劃 (TPP)
taxpayer rights: 納稅人權利
technical school: 技術學校
Temporary Assistance for Needy Families (TANF): 對困難家庭的臨時補助 (TANF)
temporary seasonal workers: 季節性臨時工
tenancy by the entirety: 共同保有權
tenancy in common: 共有財產
tenant: 租戶
tentative credit: 暫定優惠額
term (time): 期限
testament: 遺囑
theft: 竊盜
third party: 第三者
third-party designee: 第三者被指定人

third-party payer: 第三者償付人
tie-breaking rule: 公平處理法則
tip (advice): 提示
tip (gratuity): 小費
tips deemed to be wages: 視為工資的小費
toll: 通行費
toll call: 收費電話
toll-free number: 免費（電話）
total tax due: 應繳總稅額
townhouse: 連棟屋
Trade Adjustment Assistance (TAA): 貿易調整援助 (TAA)
Trade Adjustment Assistance (TAA) benefits: 貿易調整援助(TAA)利益
Trade Adjustment Assistance (TAA) participants: 貿易調整援助(TAA)參與者
trade (exchange): 交換
trade-import firm: 進口貿易公司
trade name: 企業名稱
trade (noun): 貿易, 行業, 行當
trade or business: 貿易或商務
trade readjustment assistance: 貿易再調整援助
trailer: 拖車
transcript: 謄本
transfer: 轉讓
transferee: 受讓人
transferor (trusts): （信托）過戶經辦人
travel allowance: 旅行津貼
travel expenses: 旅行費用
traveling salesperson: 外勤推銷員
Treasury bill: 短期國庫券
Treasury bond: 長期國庫券
Treasury Department (U.S.): （美國）財政部
Treasury Inspector General for Tax Administration (TIGTA): 財政部稅務行政監察長 (TIGTA)
Treasury note: 中期國庫券
truck: 貨車
truck-tractor: 拖拉機貨車
trust: 信托
trust company: 信托公司
trust fund: 信托基金
trustee: 受托人
tuition: 學費

U

uncollected FICA tax: 未收取的社會安全保險稅
underpayment: 支付不足
underreported taxes: 報告不足的稅金 , 低報稅金
underwriter (securities): （證券）承銷人，經營人
undistributed earnings: 未分配的收益
undue hardship: 過度困苦
unearned income: 未賺到的收入
unemployment: 失業

unemployment compensation: 失業救濟金
unemployment tax: 失業稅
union: 工會
university: 大學
unpaid balance: 未付清的餘額
untaxed (before taxes): 未征稅的（稅前）
untaxed (tax free): 免稅的

upward mobility program: 培訓輔導計劃
U.S. Citizenship and Immigration Services (USCIS): 美國公民與移民服務局 (USCIS)
U.S. District Court: 聯邦地區法院
U.S. Military Health Care System: 美國軍人醫療保健制度
user fee: 用戶費用
utilities: 水電煤氣費

V

virtual currency: 虛擬貨幣
voice prompts: 電話錄音提示
voluntary compliance: 依法申報，自願遵從
Volunteer Income Tax Assistance (VlTA): 免費報稅服務 (VITA)

W

wager: 賭注
wages: 工資
wages (daily): 每日工資
waiting period: 等待期
waiver: 放棄，放棄聲明
waiver of the enrollment in training requirement: 免除培訓要求
web page: 網頁
website: 網站
welfare: 福利救濟
welfare recipient: 接受福利救濟者

whistleblower: 檢舉者
wholesale: 批發
will: 遺囑
windfall profits: 意外利潤
wire transfer: 電匯
withheld tax: 预扣的稅金
withholding allowance: 預扣稅金的優惠
withholding of tax: 预扣稅金
withholding of tax at source: 從源預扣的稅款
work for oneself: 自我經營

Work Incentive Program: 僱佣特需員工的稅收獎勵計劃
work opportunity credit: 工作機會抵稅優惠
workers’ compensation: 工傷補償
workfare payments: 勞動福利計劃補助款
working day: 工作日
working hours: 工作時間
worksheet: 工作單
worldwide income: 全球性的收入
worthless security: 無價值的證券
write-off (accounting): 銷帳，沖銷

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