acca英文單詞：企業所得稅

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 知識點中關于企業所得稅的單詞，一起來學習吧！

individual proprietorship enterprise

個人獨資企業

resident enterprise 居民企業

taxable income amount 應納稅所得額

total income amount 收入總額

the treasury appropriations 財政撥款

administrative fees 行政事業性收費

governmental funds 政府性基金

public welfare donations 公益性捐贈支出

surcharge for overdue tax payment 稅收滯納金

pecuniary punishment 罰金

fines n. 罰款

losses of confiscated properties 被沒收財物的損失

sponsorship expenditures 贊助支出

long-term deferred expenditures 長期待攤費用

rebuild v. 改建

carry forward 結轉

prevail v. 勝過，占優勢

payable tax amount 應納稅額

preferential tax treatments 稅收優惠

NPO, non-profit organization 非營利組織

small meager-profit enterprise 小型微利企業

high-tech enterprise 高新技術企業

startup investment 創業投資

downsize v. 削減，縮小規模

withholding by sources 源泉扣繳

obligatory withholder 扣繳義務人

special adjustments to tax payments 特別納稅調整

arm’s length transaction 公平交易

pricing arrangement 定價安排

transitional preferential tax treatments 過渡性稅收優惠

administration of tax levy 征收管理

the Law of PRC on Administration of Tax Collection* 中華人民共和國稅收征收管理法

tax year 納稅年度

pay in advance 預繳

enterprise income tax return 企業所得稅納稅申報表

payable or refundable taxes 應繳應退稅款

deregistration formalities 辦理注銷登記手續

formalities n. 手