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
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