联邦税务局双语词汇手册培训资料模板.doc

联邦税务局双语词汇手册（英汉）A abandoned spouse 被遗弃配偶 abandonment 遗弃，放弃 abandonment clause 放弃条款，遗弃条款 abatement of tax 减轻税务，减除税款 ability to pay 支付能力 absorption rate 消耗吸收率，归入成本率 abusive tax shelter 滥用正当减税手段，滥用避税计划 accelerated depreciation 加速折旧 accelerated notice and demand 加急通知书和要求书，加速通知布告和要求 according to our records 依据我们统计 account 帐户 account, social security 社会安全帐户，社会安全福利帐户 account statement 帐目汇报单 accountant 会计 accounting method会计核实方法，会计记帐方法 accounting period会计核实时段，会计结算期，会计期 accounts payable应付款 accounts receivable应收款 accrual 应计累积，累积额，应计额 accrual accounts应计累积帐，累积帐，应计额帐目 accrual method 应计累积法，累积计帐法，应计额记帐法 accrued income 累积收入，应计收入 accrued interest 累积利息，应计利息 accrued taxes 应计累积税，累积税额，应计税额 activity engaged in for a profit 从事营利活动，图利活动 additional child tax credit 附加儿女减税优惠，额外儿女税优惠 additional taxes on qualified plans(including IRAs)and other tax-favored accounts对合格计划（包含IRA退休金计划）和其它利税帐户征收附加税，认可退休计划(包含IRA)和其它利税帐户附加税 adjusted gross income (AGI) 经调整毛额收入，调整后总收入 adjusted itemized deductions 调整后分项扣除额，调整后列举扣除额 adjusted tax basis 调整后税额计算基础，调整后基础价值 adjustments 调整 adoption agency 儿童收养代办，领养机构 adoption agency fees 儿童收养代办费，领养费advance payment of earned income credit 所得收入税预付额，低收入家庭福利优惠预付 advocate 辩护人，调解人 after-tax basis 税后基础，税后核实基础 age test 年纪核准，年纪规条 agency (contractual) 机构(契约协议)，代理机构(契约协议制） agent (contractual) 代理(契约协议)，代理人(契约协议制） agent-driver 销售代理兼送货司机，代理司机 agreement 协议，协议，契约 Aid to Families with Dependent Children对有未独立儿女家庭资助，抚养未成年儿女家庭生活辅助 Alaska Permanent Fund阿拉斯加永久基金 alien resident card外国侨民身份证，外国侨民居留身份证 alimony离婚赡养费，赡养费 allocate划拨，分配，划分 allocation分配法，划分法 allowances (W-4)许可额(W-4)，税务许可额(雇员预扣税许可证实书)，预扣减量(W-4) Alternate Trade Adjustment Assistance (ATAA)帮助企业调整补充计划 alternative minimum tax替换性最低限额税，规制最低税 amended return修改过收益申报，申报修改，修改税务报表 Amended U.S. Individual Income Tax Return修改过美国个人所得税申报，修改过美国个人所得税申报表 amortized bond premium摊销债券溢价 amount realized实得金额 announcement通知 annual income年收入，年收 annual leave年假期，年度假期 annualized income installment method按年度分期支付收入措施，按年度计算分期收入方法 annuity年金 annuity bond年金债券 appeal (noun)上诉(名词) appeal (verb)提出上诉(动词) appeal rights上诉权 applicant申请人 Application for IRS Individual Taxpayer Identification Number (ITIN)联邦个人报税号码申请书 Application for Social Security Card社会安全卡申请 Application for Taxpayer Identification Number for Pending U.S. Adoptions为立即到来被收养人取得纳税人身份号码申请，为立即被领养人取得报税号码申请书 appraiser评定人，估价人 arbitrators仲裁员 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久医疗护理保险协议 area code区域代码，电话区域代码 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评定，征收 assessment of tax税责估算，评定税款，征收税款 assets财产，资产 audit审查，查帐，审计 audit division审计部门，查税部门 audit of a return报税表审查 auditor审查员，查帐员，审计员 authorized IRS e-file provider经国税局授权电子报税服务商 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 debts坏帐 balance收支平衡，余额，决算 balance sheet节算表，资产负债表 bank draft银行汇票 bank failure银行倒闭 banking day银行营业日 bankruptcy破产 barter易货贸易，以物易物 barter exchange易货交易，以物易物交换 bartering income易货收益，以物易物收入 base cost基础成本，基础成本 basis基础，成本 benefits福利，优惠 bequest遗赠 bill帐单 boilerplate协议等文件标准条文，多种文件标准条文 bona fide resident (for tax purposes)名副其实居民（为税务目标） bond债券 bond discount债券贴现 bond for payment of tax付税确保金 bond income债券收入 bond premium债券溢价，超出债券票面价格 bond retirement债券清偿，债券收回 bookkeeper记帐员，簿记 borrower借款人，贷款人 box(表格上)框，格 bracket (tax)（纳税）类别等级，纳税人收入分级纳税率 branch分支，支部，分行，分局 bring an action提起诉讼 broker经纪人，代理人，经纪 browser浏览器 bus(运输)车，巴士，公共汽车 business业务，企业 business expenses营业费用 business gifts业务礼品 business loss营业亏损 business property企业财产，商业财产 business trust企业经营信托，商业信托 by-product副产品 C 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，资产基础 capital expenditures固定资产支出，资本支出 capital gains资本收益，资本利得 capital gains tax资本收益税，资产利得税 capital investment资本投资，基建投资 capital loss资本损失 capital turnover资本周转 carry on a trade or business经营商业或企业 carryover loss结转亏损，亏损转移 cash现金 cash basis收付实现制，现金形式，现金制 cash disbursement现金支付 cash flow现金流转，现金流量 cash method现金收付会计法，现金形式作业 cash retirement现金清偿，现金支付 cash withdrawal现金提取 cashiers check银行本票，银行支票 casualty灾难，意外，意外事故死亡 casualty loss意外损失，意外事故死亡损失 CD-ROM电子光盘储存器，电脑储存器 certain government payments政府一些补助金，一些政府补助金 certificate of alien claiming residence in the United States住美外国侨民证书，外国侨民申请住美证书 certificate of compliance合格证，合格证书 certificate of deposit (CD)(CD)定时存款存折，定时存款 certified public accountant检定会计师，注册会计师 charitable contribution慈善捐赠，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抚养儿童抵税优惠，儿女税优惠，抚养儿童付税优惠 child with special needs (for adoption)(领养)有特殊需要儿童 claim提出要求，申报 code number (computer)（计算机）代号码，电脑代码 coding编码，编排号码 collect (bring in revenue)收取（收入款项） collect (demand payment)追索征收（所欠应付税款） Collection Division国税局税款追索征收部，税务局收税部门 college大学 commission-driver拿佣金驾驶员 Commissioner of the Internal Revenue Service税务局局长，国税局局长 commodities商品，大宗商品 common carrier运输企业，一般运输工具 common law一般法 common-law employee雇和被雇双方认可而无文约雇工 common-law marriage同居，习惯法婚姻 community income共同收入，夫妻共有收入 community property共有财产，夫妻共有财产 compensation赔偿 compensation for injuries受伤赔偿 compliance推行，实施 compute计算 computer计算机，电脑 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 constructive receipt推定收入 contest prize竞赛奖金 contribution投入，供款，捐赠 contribution to capital摊入资本 cooperative housing corporation住房合作社，合作社式住房企业 corporate tax股份企业税 corporation股份企业 coupon book购物或供付款用票据簿 coupon to deposit taxes (FTD)上缴预付税票据，付税用票据 court costs出庭费 court order法庭命令，裁断 cover by insurance承保，受保范围 Coverdell education savings account卡沃德尔教育储蓄金帐户 co-worker同事 credit for child care expenses托儿费优惠额，护儿优惠 credit for the elderly or the disabled老人或残疾人优惠额，耆英或残障人士优惠 credit life insurance信用人寿保险 credit ones account给个人帐户计入款额，入某人帐户，入帐 credit reduction rate (FUTA)(联邦失业税法)优惠失业人员减税率，(联邦失业税法)失业人员优惠减税率，失业人员减税优惠率 credit union信用合作社，互助储金会，信用会 Currency Transaction Report货币存放业务汇报 Currency Transaction Report by Casinos赌场货币进出汇报 Customer Care Center用户服务中心 Customer Outreach Program外向型用户服务计划，用户外展计划 customs duties海关税，关税 D data数据 data bank数据库 data entry (in a computer)(计算机)数据输入，电脑数据输入 data transmission数据传输，数据传移 day care center日托中心，日间托儿中心，托儿所 dealer (commercial)经销商 dealer (securities)经纪人(证券) death benefit死亡抚恤金，身后福利 decree (judicial, final)(法庭，最终 )判决 decree (not final)(非终止)判决 deduction扣除，减免 default倒账，违约 deferred compensation plan延期赔偿计划 deferred income延期收入 deferred payment延期支付 deferred taxes延期税务 delinquent return延误报税，过期报税 delinquent tax拖欠税款，过期税款，过期应付税款 delinquent taxpayer逾期不纳税人，过期不纳税人 demand for payment应付款，要求付款，要求付税 Department of Health and Human Services健康和公众服务部，社会署 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，被抚养人抚养身份测试 dependent被抚养人 dependent care assistance payments照料被抚养人资助费 dependent care expenses被抚养人护理费用，护儿费支出 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存款人，储户存款人 depreciation折旧 direct deposit经转帐直接存款，直接存款 disability benefits残疾人补助金，残障人士补助 disability income exclusion对残疾人收入豁免，残障人士收入豁免 disabled残疾，伤残 disclosure披露，公布 diskette磁盘，磁片 disposition (of property)(财产)处理 distribution分配股息，红利或本金 Distribution from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.来自退休金，养老金，退休或盈利分享计划，IRA退休金，保险合相同项股息红利 distributive share (partnership)(合作经营)利润分成 dividend income股息收入 dividends股息 division (administration)(管理)部门， (行政)部门 donation捐赠 double declining balance depreciation双重降低余额折旧 double taxation双征税 download (computers)(下载)电脑 draft汇票，草案 dual-status alien含有双重居民身份外国人，相重身份居民 due diligence应负责任，细心审察 dues (union)(工会)会费 dwelling住所 E earned income赚得收入，工资收入 earned income credit低收入家庭福利优惠，给赚得收入或工资收入优惠额 earned income tax credit低收入家庭福利优惠，给赚得收入或工资收入优惠额 earned income test赚得收入测试 earning capacity收入能力 education credits教育优惠额 e-file电子报税 elderly老年人，耆英 electronic filing电子报税 Electronic Report of Tips以电子方法申报小费收入 electronic service电子化服务 elementary school小学 eligibility requirements合格必需条件，合格条件 e-mail电子邮件 employee benefits雇员福利 employee savings plan雇员储蓄计划 employee tax雇员税 Employees Daily Record of Tips雇员小费每日统计 Employees Daily Record of TipsandReporttotheEmployer雇员小费每日统计和向雇主汇报 Employees Report of Tips to Employer雇员向雇主小费汇报 employer (adjective)雇主，雇主(形容词) employer (noun)雇主(名词) employer health plan雇主提供健康计划 employer identification number (EIN)雇主身份号码 employer tax雇主税 Employers 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和就业相关 employment taxes就业税 enact制订，颁布 endowment捐款，捐赠 enforced collection action加强收税行动，强制收税 enforcement of the law执法 enrolled agent注册代理人，注册代报税代理人 enter (data in a computer)输入(把数据输入电脑) entertainment expenses招待费，应酬费 entry (on a return)(在报税单上)填写申报 equitable relief配偶各负债务责任制，衡平法免慰 equity (in property)(财产)净值，资产超出其负债余额 escrow应付款由第三者代存代缴契约，第三者代管契约，契据，代书 escrow funds由第三者代存代缴契约内款项，代管基金，契据资金，存在代书处款项 estate遗产 estate tax遗产税 estimated tax估算税额，预估税 estimated tax payments估算税金缴纳额，预估税缴纳额 estimated useful life估量使用年限，估计物业有用期 everyday tax solutions日常税务问题咨询服务 examination (of a tax return)查税 (税务申报) excess contribution（退休计划等）超额供款 excise taxes对制造，经销业征收工商税（如相关环境保护，交通，燃料等项附加税） executor（遗嘱）实施人 exemption免税额 exemption from withholding免去扣留所得税 Exemptions, Standard Deductions, and Filing Information免税额，标准免税额及报税身份资料 experience rate经验税率，经验率 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公平市场价格，公平交易市价，公平市价 fair rental value公平租赁价格 farm农场 farm income农场收入 Farm Labor Contractor Registration Act农场雇工协议登记法案 farm operator农场经营人 farmer农场主，农民 farming务农 fax传真机，传真 Federal District Court联邦地域法院，联邦地方法院 Federal Employees Health Benefit Program联邦雇员健康保险计划 federal excise taxes对制造，经销业征收联邦工商税（如相关环境保护，交通，燃料等项联邦附加税） Federal Insurance Contribution Act (FICA)联邦社会保险税责法案 (FICA) federal tax lien联邦税收扣押权，联邦税抵押权 federal tax on special fuels对于尤其燃料联邦税，联邦尤其燃料税 federal tax products on CD-ROM激光盘形式联邦税务税责说明，在电脑光碟上联邦税务说明 federal taxes联邦税 FederalUnemploymentTaxAct (FUTA)联邦失业保险税法案 Federal Unemployment Trust Fund联邦失业信托基金 federal use tax on civil aircraft联邦征收民用飞机使用税 feedback意见 fees费 fellowship研究金，大学硕士助学金 field examination (audit)实地验查 (审计 )，实地查税 (审计 ) file a tax return报税 file jointly夫妻联合报税，夫妻共同报税，夫妻联报 file separately夫妻分别报税，夫妻分报 file transfer protocol文件传输协议 file your return on or before (month, day, year)在（年，月，日）之前报税 filing of return税务申报，报税 filing status报税身份 finance charge财务收费，财务手续费 Financial Crimes Enforcement Network (FinCEN)打击经济犯罪执法网络，金融罪行加强执法网络 (FinCEN) financial institution金融机构 fine (noun)罚金 (名词 ) fiscal year财政年度 fishing income渔业收入 fixing-up expenses修理费用 flexible-benefit plan弹性福利计划 flexible spending plan弹性开支计划 flipchart供随手翻阅查询纪要册，小册，翻阅统计导具表 follow up采取后续行动，后续行动 food stamps食品补助券 for your records供你留作统计 foreign account国外帐户 foreign earned income国外所得收入 foreign earned income exclusion国外所得收入抵免部分 foreign housing deduction国外房屋扣减，国外房屋费用扣减额 foreign tax国外税务 foreign tax credit针对国外税务优惠额，外国税收优税 foreign travel出国旅行，国外旅行 form表格 form letter格式信件 forms:表格 1040 U.S. Individual Income Tax Return1040 U.S.个人所得税申报单，1040美国所得税申报表 1040A (same)1040A联邦个人所得税申报单 1040-ES Estimated Tax for Individuals1040-ES个人所得预估税 1040EZ Income Tax Return for Single and Joint Filers With No Dependents1040EZ无抚养她人个人或夫妻联报所得税报税单 2290 Heavy Highway Vehicle Use Tax Return2290高速公路重型机动车使用税报税单 2848 Power of Attorney and Declaration of Representative2848委托书和代表申明 2848-D Tax Information Authorization and Declaration of Representative2848-D税收资讯委托代理授权证书 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business8300商贸或企业中 $10,000以上现金收入汇报 8849ClaimforRefundofExcise Taxes8849联邦工商税退还索求表，联邦附加税退还索求表 Publication 1244 Employees DailyRecordofTipsandReport to Employer1244说明雇员每日小费统计及向雇主汇报 Schedule A (1040)附件A(1040) Schedule H Household Employment Taxes附件H家庭服务就业税申报 SS-4 Application for Employer Identification NumberSS-4雇主税务申报号码申请表 SS-8 Determination of Employee Work Status for Purposes of Federal Employment TaxesSS-8联邦就业税就业身份认证书 W-2 Wage and Tax StatementW-2工资和税务说明书， W-2雇主给雇员年结 W-3 Transmittal of Wage and Tax StatementsW-3工资和税务说明传送书 W-3c Transmittal of Corrected Wage and Tax StatementsW-3c工资和税务正误说明传送书， W-3c纠正以申报年结传送证书 W-4 Employees Withholding Allowance CertificateW-4雇员预扣税优待证实书，W-4雇员预扣税豁免额证实书 W-