acca 知識點：acca英文單詞(100）

ACCA在國內稱為"國際注冊會計師"，acca證書作為財會界的通行證，具有很高的含金量。那么，acca都有哪些財經英語單詞呢，今天中公財經網小編給大家總結一些ACCA 知識點，一起來學習吧!

domicilen. 住宅，住所，永久居住 v.使定居

wages and salaries 工資、薪金

individual industrial and commercial households 個體工商戶

contracted or leased operation 承包、承租經營

remuneration for personal service 勞務報酬

author’s remuneration 稿酬

royalty 特許權使用費

contingent income 偶然所得

progressive rate 累計稅率

flat rate 比例稅率

excessively high 畸高的

additional tax can be levied at a rate 加成征收

treasury bond/national debt 國債

welfare benefits 福利費

survivor pensions 撫恤金

relief payments 救濟金

insurance indemnities 保險賠款

international conventions 國際公約

income exempt from tax 免稅所得

taxable income 應納稅所得

the additional deduction for expenses 附加減除費用

creditable amount 扣除額

file one’s tax return 辦理納稅申報

withholding in full for all taxpayers 全員全額扣繳

self-reporting taxpayer 自行申報納稅人

tax authorities 稅務機關

pay in advance in monthly installment* 分月預繳

excess payment refunded and deficiency repaid* 多退少補

savings deposit 儲蓄存款

handling fees 手續費

schedule of individual income tax rates 個人所得稅稅率