accessionstax财产增益税admissiontax通行税，入场税advertisementtax广告税agricultural（animalhusbandry）tax农（牧）业税alcoholtax酒精税all-phasetransactiontax全阶段交易税amusementtax娱乐税anchoragedues停泊税anti-dumpingduty反倾销税carlicense汽车执照税cartax汽车税churchtax教堂税circulationtax流通税cityplanningtax城市规划税collective-ownedenterpriseincometax集体企业奖金税collective-ownedenterpriseincometax集体企业所得税commercialbusinesstax商业营业税commoditycirculationtax商业流通税commodityexcisetax商品国内消费税commoditytax货物税companyincometax公司所得税compensatingtariff补偿关税comprehensiveincometax综合所得税consolidatedtax综合税consumptiontax消费税contingentduty应变关税contracttax契约税cornduty谷物税corporateincometax法人所得税corporateinhabitanttax法人居民税employmenttax就业税enterpriseincometax企业所得税entertainmenttax娱乐税，筵席税entrepotduty转口税environmentaltax环境税equalizationcharge/duty平衡税estatetax遗产税，地产税examinationofdeedtax验契税excessprofittax超额利润税excessiveprofittax过分利得税exchangetax外汇税exciseoneating，drinkingandlodging饮食旅店业消费税excisetax国内消费税expendituretax消费支出税exportduty（exporttax）出口税extraduties特税extrataxonprofitincreased利润增长额特别税facilitiesservicestax设施和服务税factorytax出厂税farmtax田赋税feasttax筵席税house（property）tax房产税householdtax户税hunter‘slicensetax狩猎执照税huntingtax狩猎税immovablepropertytax不动产税importduty进口关税importsurcharge/surtax进口附加税importtax进口税importturnovertax进口商品流转税impost进口关税incidentalduties杂捐incometaxofurbanandruralself-employedindustrialandcommercialhousehold城乡个体工商业户所得税incometax所得税incorporatetax法人税incrementtaxonlandvalue土地增值税indirectconsumptiontax间接消费税indirecttax间接税individualinhabitanttax个人居民税individual/personalincometax个人所得税industrial-commercialconsolidated/unifiedtax工商统一税liquortax酒税livestocktransaction/tradetax牲畜交易税localbenefittax地方收益税localentertainmenttax地方娱乐税，地方筵席税localimprovementtax地方改良税localincometax地方所得税localinhabitanttax地方居民税localroadtax‘地方公路税localsurcharge地方附加localsurtax地方附加税localtaxes/duties地方各税luxury（goods）tax奢侈品税manufacturer‘sexcisetax生产者消费税minearea/lottaxminetax（mineralproducttax）矿区税mineralexploitationtax矿产税miningtax矿业税motorfueltax机动车燃料税motorvehicletonnagetax汽车吨位税municipalinhabitantstax市镇居民税municipallocalitytax市地方税municipaltax市政税porttoll/duty港口税，入港税premiumtax保险费税probateduty遗嘱认证税processingtax加工商品税producttax产品税profittax利润税profit-seekingenterpriseincometax营利企业所得税progressiveincometax累进所得税progressiveinheritancetax累进遗产税propertytax财产税publicutilitytax公用事业税purchasetax购买税realestatetax不动产税realestatetransfertax不动产转让税realpropertyacquisitiontax不动产购置税receiptstax收入税recreationtax娱乐税registrationandlicensetax登记及执照税registrationtax注册税regulationtax调节税remittancetax汇出税socialsecuritytax社会保险税specialcommoditysalestax特殊商品销售税specialfueloiltax烧油特别税speciallandholdingtax特种土地税specialmotorfuelretailerstax汽车特种燃料零售商税specialpurposetax特种目的税specialsalestax特种销售税，特种经营税specialtonnagetax/duty特别吨位税spiritduty烈酒税splittax股本分散转移税stamptax印花税stateincometax州所得税stateunemploymentinsurancetax州失业保险税state-ownedenterprisebonustax国营企业奖金熟state-ownedenterpriseincometax国营企业所得税state-ownedenterpriseregulationtax国企营业调节税state-ownedenterprisewagesregulationtax国营企业工资调节税stocktransfertax股票交易税stock-holdersincometax股票所有者所得税successiontax继承税，遗产税sugarexcisetax糖类消费税taxonincomeandprofit所得及利润税taxonincomefrommovablecapital动产所得税taxonlandandbuilding土地房产税taxonlandrevenue土地收入税taxonlandvalue地价税taxonluxury奢侈品税taxonmine矿税taxonpari-mutuels赛马税，赌博税taxonproduce产品税taxonpropertypaidtolocalauthorityforlocalpurpose由地方征收使用的财产税taxonproperty财产税taxonreceiptsfrompublicenterprises公营企业收入税taxonrevaluation资产重估税taxonsaleandturnover货物销售及周转税taxonsaleofproperty财产出让税taxonspecificproducts特种产品税taxonstalls摊贩税taxontheacquisitionofimmovablepropertytax不动产购置税taxontheoccupancyoruseofbusinessproperty营业资产占有或使用税taxontransaction（taxontransferofgoods）商品交易税taxontransferofproperty财产转移税unusedlandtax土地闲置熟urbanhousetax城市房产税urbanhouse-landtax城市房地产水urbanmaintenanceandconstructiontax城市维护建设税urbanrealestatetax城市房地产税usetax使用税userstax使用人头税utilitytax公用事业税vacantlandtax土地闲置税valueaddedtax增值税variablelevy差额税，差价税vehicleandvessellicense-platetax车船牌照税vehicleandvesselusetax车船使用税wagesregulationtax工资调节税wagestax工资税warprofittax战时利润税waterutilizationtax水利受益税wealth/worthtax财富税whiskytax威士忌酒税windfallprofittax暴利税windowtax窗税。
常见税收英语单词税（款） Tax预交所得税Advance payment income tax税制 Tax system纳税义务 Tax liability税收政策 Tax policy应付税金 Tax due税收法规 Tax code偷税 Dodge tax税收等级 Tax bracket漏税 Evasion fiscal税法 Tax law逃税 Evasion of tax所得税法 Income tax law滞纳金 (1)Delay charge (2)Surcharge for over due tax payment 税务局 (1)Tax bureau (2)Taxation office罚款 Amercement税务机关 Tax authorities税务罚款 Tax penalty征税 (1)Tax collection (2)Taxation税务会计 Tax accounting应征税款 Tax accrued营业税 (1) Business tax (2) excise tax (3)tax on business应征税货物Dutiable goods消费税 Expenditure taxes税率 Tax rate增值税 (1) Tax on added value (2)Value Added Tax (VAT)应计税金 Tax accruals牌照税（1）License tax (2)plate tax报送纳税申请表Submit a tax return货物税 Commodity tax缴税支款书Tax-memo商品流通税Commodity circulation tax纳税凭证 Tax payment receipt加工税 Processing tax纳税单据 Tax invoice累进税 Progressive tax完税凭证 Duty-paid proof累进所得税Graduated income tax课税年度 taxable years建筑税 Tax on construction纳税日期 Date of tax levied房地产税 Building and land taxes纳税人 (1) tax bearer(2) rate payer城市建设税City planning tax多缴税款 Tax overpaid所得税 Income tax退税 (1)drawback from duties paid(2)refund of关税（海关）Customs申请退还税金Application for drawback附加税 Additional tax应退税款 Refundable tax资源税 Resource tax退税通知书Notice of refund采掘税 Severance tax减税 (1) tax reduction (2)tax cut养路税 Highway maintenance tax免税品 Non-dutiable goods销售税 Tax on sales减免税 Tax reliefs消费税 Tax on consumption免税 (1)tax free (2)duty free资产税 Tax on captital免收税款 Waive duty财产税 Property tax税收减让 (1) tax concession(2)tax abatement固定资产税Fix assets tax免税货物 Duty free goods奢侈税 Tax on superfluity进口免税 Exemption from duty个所得税Personal incom人e tax免税期 Tax holiday应缴所得税Income tax payable印花税票 Adhesive revenue stamp应纳税工资额taxable salary贴用印花 Affix revenue stamps暂定税金 Tentative tax保税货物 Goods in bonds税务员（1）tax staff (2)tax gather[/hide]。
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obligationconsumablecontingenciescontingent assetcontingent commitmentscontingent gainscontingent liabilitiescontingent lossescontingent rentalcontingently issuable sharescontractcontractorcontractual obligationcontractual provisioncontractual rightcontributecontributioncontrolconventionconversion optionconversion rightconvertconvertibleconvertible bondscopyrightcorporate assetscorridorcostcost methodcost of acquisitioncost of an investmentcost of conversioncost of disposalcost of goods soldcost of inventoriescost of laborcost of purchasecost of salescost of sales methodcost recovery approachcost savingcost-plus contractcost-plus methodcosts of acquisitioncosts of materialcosts of registeringcosts to completecounterpartycreditcredit facilitiescredit riskcredit termcreditorcreditworthinesscumulative preference dividends cunulative preferred sharecurrency riskcurrency swapcurrency traslation differences cunrrent and expected profitabilty current assetscurrent costcurrent cost approachcurrent cost financial statements current interest ratecurrent investmentscurrent liabilitiescurrent periodcurrent salary approchcurrent service costcurrent taxcurtailmentcustomer loyaltydate of acquisitiondate of contributiondate of the reportdate of the valuationday-to-day activitydealing securitiesdebt defaultdebt instrumentdebt securitydebt-equity ratiodeclinedeductible temporary differences defaultdeferral methoddeferred compensationdeferred compensation arrangement deferred foreign exchange gain or loss deferred incomedeferred paymentdeferred payment termsdeferred revenuedeferred tax assetdeferred tax liabilitiesdeferred taxesdefined benefit liabilitydefined benefit obligationdefined benefit plansdefined contribution plansdegree of comparabilitydeliverydemand depositsdemonstrably committeddeposit withdrawaldepreciable amountdepreciable assetdepreciationdepreciation methoddepreciation ratederecognise(a financial instrument) derecognitionderivate financial instruments derivativedevelopment costdevelopment expenditure development phrasediluted earnings per sharedilutivedilutive optiondilutive potential ordinary shares diminishing balance methoddirect effectdirect increment costdirect investmentdirect labordirector methoddirect relationshipdirectly attributable expenditure dischargedisclosedisosurediscontinued operations disecontinuing operationdiscountdiscount ratedisposaldisposal considerationdisposal of subsidiariesdisposalsdistress saledistributiondistribution costsdividend incomedividend receivabledividend yielddividendsdividends policydocumentary creditdownstream transactionsearningsearnings per shareearnings-generating capacity economic benefitseconomic lifeeconomic performanceeffective dateeffective intesest methodeffective yieldeliminateembedded derivativeemployee benefitemployee benefit costemployee share ownership plan employment termination indemnityend of the periodentityequityaquity capitalequity compensation benefitsequity compensation plansequity financial instrumentequity instrumentsequity issueequity methodequity securitiesestimated valueevalateevents after the balance sheet dateexchange rateexchange controlsexchange differencesexchange lossexchange of assetsexecutionexecutory contractexercise dateexercise priceexisting useexpected growth rateexpected valueexpenditures carried forwordexpensesexperience adjustmentsexpiryexpiry dateexplanatory notesexplorationexposureex-rightsextend the termexternal customerextinguishextinguishment of debtextractionextraordinary itemsface of the balance sheetface of the income statementfair presentationfair valuefaithful representationfeefellow subsidiaryFIFO formulafinance chargefinance costsfinance incomefinance leasefinancial asset or liability held for trading financial assetsfinancial budgetingfinancial guaranteefinancial institutionfinancial instrumentfinancial interestfinancial liabilityfinancial or fiscal aidsfinancial performancefinancial policyfinancial positionfinancial reportfinancial reportingfinancial reviewfinancial rightsfinancial statementsfinancial structurefinancial supportfinancial yearfinancial year-to date basisfinancing activitiesfinancing arrangementfinancing devicefinished goodsfirm commitmentfirm purchase contractfirm sales contractfiscal policyfixed price contractfixed production overheadsfixed redemption valuefloating ratefloorforced transactionforeign activityforeign currencyforeign currency borrowingforeign currency hedgingforeign currency translationforeign entityforeign exchange gains and lossesforeign operationforeseeable lifeforgivable loansforward contractframeworkfranchise feefranchiseefranchisesfranchisorfrequency of actuarial valustionfull paidfundamental errorsfunding policyfunding riskfunds held for customersfurther costsfuture economic benefitsfuture contractgainsgeneral administrative expensegeneral disclosures(in financial statements) general price levelgeneral purchasing power approachgeneral purpose financial statementsgeneral salarygeographical segmentsgoing concerngoodwillgovernment assistancegovernment grantsgovernment procurementgrants related to assertsgrants related to incomegross carrying amountgross investment in the leasegross margin on salegross profitgroup administration pland(employee benefit) guarateed residual valueheadingshead-office expenseshedge accountinghedge effectivenesshedge itemhedginghedging instrumentheld for tradingheld-to-maturity investmenthire-purchase contracthistorical costhistorical cost systemhold harmless agreementholding companyhost contracthyperinflationhyperinflationary economyidentifiabilityidentifiable assertidentification of asserts and liabilitiesidentifyimmaterialimpairmentimpairment lossimpair of assetsimputed costimputed rate of interestincentiveinception of a leaseincidenceincomeincome approachincome from associatesincome statementincome statement liability methodincome taxincome tax assetsincome tax lawincome tax liabilitiesincome-producing assetsincremental borrowing rate of interest(lessee's) incremental shareindemnity claueseindirect methodindividual assetindividual liabilityinitial carrying valueinitial disclosure event(for a discontinuing operation) initial measurementinitial recognitioninsurance conractinsurance premiuminsurerintangible assetsintest cost (for an employee benefit plan)interest in joint venturesinterest incomeinterest or non-interest-bearing liabilities and provisions interest rate capsinterest rate callarsinterest rate floorsinterest rate implicit in a leaseinterest rate riskinterest rate swapinterest receivableinterest-bearing liabilityinterim financial reportinterim periodinternal management structureinternal organizational structureinternal profitinternally reported segmentinternally generated goodwilInternational Accounting Standard(IAS) International Accounting Standards Committee(IASC) intra-group transactioninventoriesinvesting activitiesinvesting enterpriseinvestmentinvestment earninginvestment performanceinvestment propertiesinvestment securitiesinvestment tax creditinvestor in a joint ventureinvoluntary liquidationissue of shareissued capitalitemjoint controljoint ownershipjoint productjoint venturejoint venture activitiesjoint venture agreementjointly controlled assetsjointly controlled entityjointly controlled operationjurisdictionlabourleaselease termlegal adviserlegal costslegal entitylegal mergerlegal obligationlegally enforceable rightlenderlender's returnlesseelessorletter of creditlevel yieldleveraged leaseliabilityliability methodlicenselicense feelicenseelicensing agreementlicensorlife insurance enterpriseLIFO formulaline-by-line reporting formatline-itemsliquidationliquidityliquidity riskloan syndication feeloan and receivables originated by the enterpriselong-term assetlong-term investmentlong-term loanlong-term receivableslosseslower of cost and market value maintenancemajority interestmanagementmandatory redemptionmanufacturing licencesmarginmarket interest ratemarket riskmarket valuemarketablemarketable securitiesmarketing rightmaster netting arrangement mastheadsmatchmatching conceptmatching of cost with revenues materalitymatrix appraochmatrix presentationmaturitymeasurementmeaurementmeasurement basesmedical costmergermineral extraction industries mineral rightminimum componentsminimum lease paymentsminority interestsmonetary assetsmonetary financial assetmonetary itemsmore likely than notmortgage servicing rightsmulti-employer(benefit) plans mutual fundsnature of expense methodnegative goodwillnegotiable papernet assets available for benefits net basisnet incomenet investmentnet investment in a foreign entity net investment in a leasenet lossnet monetery positionnet profitnet realisable valuenet result of operationnet selling priceneutralitynominal amountnominal considerationnon-cancellable leasenon-cash transactionnon-current assetsnon-marketable securitynon-monetary assetsnon-monetary 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costpatentpayablepayroll taxpensionpension planpercentage-of-completion methodperpetual debt instrumentsphysical wear and tearplan assets(for an employee benefit plan) pledgepoolpooling of interest methodportfoliopost-employment benefit planspost-employment benefitspotential benefitpotential ordinary sharepracticepredictabilitypreference sharepreferred capitalpremiumpre-opening costsprepaid expensepreparationprepaymentspresent obligationpresent valuepresent value of a defined benefit obligation presentationpresentation of financial statementprevious periodprice earings ratioprice quotationsprice riskpricingpricing modelprimary financial instrumentsprimary reporting formatprinciple-onlyprinciplepro forma informationpro rata basisprobable future economic benefitsprocessprocess of aggregationproduct life cycleprofit after taxprofit before taxprofit for the periodprofit sharingprofit sharing planprogress billingsprogress paymentproject managerprojected salary approchprojected unit credit methodpromissory notepronouncementproperty,plant and equipmentproportionate consolidationprospective applicationprovisonprovison for lossesprovision for taxes payableprovision for restructuringprudencepublic documentpublicly tradedpublishing titlepurchasepurchase methodpurchase priceput optionqualified actuaryqualifying assetsquotaquotationquoted market pricerates of returnraw materialsreal estaterealisable valuerealized profit and loss reasonable approximation reasonable profit allowance rebatesrebuttable presumption receiptsreceivablerecognitionrecognition criteria reconciliationrecoverrecoverabilityrecoverable amountredeemrediscountreductionrefinancingrefinancing agreementrefundregular way contract regulatorsreguilatory authorities reimbursementrelated partiesrelated partiy disclosures related partiy relationship related partiy transaction relevancereliabilityreliability of measurement reliable estimateremaining useful life remeasurerenewablerentalsreorganisation of the group repaymentrepayment of share capital replacement cost of an asset reportable segmentreporting currencyreporting datereporting enterprisereporting on a net basis reporting periodreporting practicerepricing daterepurchase agreementresale price method reschedule paymentsresearchresearch and development cost research phaseresidual valuationresidual valueresource embodying economic benefitsrestatementrestructure of the grouprestructuringresult of operationresults of operating activitiesretail methodretained earningsretentionretirementretirement benefitretirement benefit costsretirement benefit planretrospective applicationreturn of investmentreturn on capitalreturn on investmentreturn on plan assets(of an employee benefit plan) return on turnoverrevaluationrevaluation surplusrevalued amount of an assetrevenuereversalreverse acquisitionreverse purchase agreementreverse share splitreverse stock splitreversedreviewrewardrewards associated with a leased assetright issuerisk diversificationrisk exposurerisk poolingrisks associated with a leased assetroyaltysale and leaseback transactionsalessales revenuesecondary segment reporting formatsecured liabilitiessecuritisationsecuritized assetssegmentsegment accounting pilicessegment assetssegment disclouresegment expensesegment liabilitysegment reportingsegment resultsegment revenuesegmentalselling costsselling priceselling segmentsensitivityseparabilityseparate acquisitionseparate financial statementset-offsettlement valueshareshare capitalshare optionshare option planshare premiumshare splitshare warrantshareholder's equityshareholder's interestsshort sellershort-term employee benefitssick paysignificant influencesignificant transactionsinking fund arrangementsite labor costsite supervisionsocial security arrangementsocial security contributionsolvencyspecial participation rightspin-offspot ratestaff coststages of vertically integranted operations stamp dutystandard cost methodstandard letters of creditstanding interpretation committeestart-up coststate (employee benefit ) planstated interest ratestated valuestatement of accounting policystatement of changes in equitystock dividendstock optionstock purchase planstock aplitstraight-line methodstrategic investmentsubleasesubsequent changesubsequent costsubsequent expendituresubsequent measurementsubsidiariessubstance over formsubventionsucessive share purchasessum-of-the-units methodsupervisory non-management directorssuretysurplussurplus fundswapswap contractsynergysynthetic instrumentsystematic methodtangible assetstax assetstax basetax benefittax liabilitytax losstax loss for carry backtax loss for carry forwardtax payabletax planning opportunitiestaxable entitytaxable incometaxable profittaxable temporary differencetaxationtaxes on incometemporary investment termtermterminationterminationg benefitstermination indemnitiesthresholdtimelinesstime-weighted factortiming differencestitle to assetstop-down testtotal carrying amounttotal return swaptrade and other payablestrade and other receivablestrade discounttrade discount and rebatetrade investmenttrade liabilitiestrademarktransaction costs (financial instruments) transanction in foreign currencytransfertransfer pricetransitional liability ( defined benefit plans) transitional provisiontreasury sharestrue and fair viewtrust activitiestrust fundtrusteesultimate redemption valueunderlyingunderlying financial instrumentunderlying primary financial instrument understandabilityunearned finance incomeunguaranteed residual valueunit of production methoduniting of interestsunquotesunrealized gainunrealized lossunrealized profitunused tax creditunusual itemupstream activitesupstream productupstream transactionsuseful lifevacation payvalid expectationvaluationvariable production overheadsventurervested employee benefitsvoting rightwarrantwarrantywarranty costswarranty provisionsweighted average cost formulasweighted average cost methodwelfare planwholly-owned subsidiarywithholding taxwork in progresswork performed by the enterprises and capitalised working capitalwrite backwrite downwrite offwrite-down investories on an item by item basis writeryield企业集团加速股利会计假设会计估计会计处理，会计核算会计收益会计期间会计政策会计利润会计处理应计权责发生制，应计制应计雇员费用应计负债累计摊销额累计汇兑差额累计损益累计带薪缺勤被购方购买方购买，收买，购并购买费用活跃市场实际汇率精算假设精算损益承诺福利的精算现值承诺退休福利的精算现值精算报告精算技术精算估价精算师追加的，额外的额外对价行政费用预收款，预付款加总，汇总，总计加总价值分配，分摊备抵，折让允许选用的处理方法摊销摊销方法摊销期摊余成本金额可收回金额，可补偿金额辅助费用年度报告，年报预期未来交易反稀释分配，分拨正常交易，公平交易要价评价，评估资产产权转让联营企业归属于批准报出可供出售的平均账面金额平均汇率收益与成本的平衡资产负债表负债法银行透支基本每股收益期初基准处理方法受益方最佳估计投标保函出价票据约束性销售协议董事会奖金，红利红股奖金计划借款协议借款费用自下而上测试分支机构经纪人佣金，经纪人业务企业合并购买式企业合并业务分部回购采购分部看涨期权，买入期权可赎回的可赎回债券（利率）上限资本资本法资本资产定价模型资本承诺资本投入资本利得资本保全资本交易资本化资本化发行资本化比率结转后期未利用的税款抵扣结转后期未利用的可抵扣（应税利润额的）亏损结转后期账面金额可抵扣（应税利润额的）亏损抵前现金收付实现制现金等价物现金流量现金流量风险现金流量表现金产出单元银行存款现金流入库存现金现金流出存单会计政策变更财务状况变动借记，计入首席执行官，行政总裁，总经理资产类别归类，分类清算所期末汇率可回收性收账费用并股合并合并实体合并经营成果合并和分立的建造合同参与合并的企业佣金承诺承诺费，承约费商品合同商品期货合同以商品为基础的合同普通股可比性不加控制的可比价格法比较期间带薪缺勤补偿，报酬复合金融工具计算机软件信用风险集中对价一致性合并资产负债表合并财务报表合并集团合并收益表合并并股合并程序固定回报率建造合同施工间接费用推定义务易耗品或有事项或有资产或有承诺或有利得或有负债或有损失或有租金或有可发行股合同，合约承包商合同义务合同条款合同权利注资，出资出资，提存金控制惯例转换期权转换权转换可转换可转换债券版权总部资产区间成本成本法购买成本，收买成本，购并成本处置成本销售成本存货成本人工成本采购成本销售成本销售成本法成本回收法成本节省成本加成合同成本加成法购买成本材料成本注册费用完工尚未发生的成本对应方贷记，贷项信用便利信用风险赊销期限债权人信用可靠度累积优先股股利累积优先股货币风险货币互换货币折算差额当期和预期获利能力流动资产现行成本现行成本法现行成本财务报表现行利率短期投资流动负债当期当期工资法当期服务成本当期税金缩减顾客信赖，顾客忠诚购买日，收买日，购并日出资日报告日评估日日常活动交易性证券债务拖欠债务性工具债务性证券债务-权益比率下跌可抵扣暂时性差异违约递延法递延酬劳递延酬劳安排递延汇兑损益递延收益递延付款递延付款条件递延收入递延所得税资产递延所得税负债递延所得税设定受益计划设定提存计划可比程度交付，交割，交货；送达活期存款明确承诺提取存款应折旧金额应折旧资产折旧折旧方法折旧率终止确认（某一金融工具）终止确认（某一金融工具）衍生金融工具衍生工具开发费用开发支出开发阶段稀释每股收益稀释稀释选择权稀释性潜在普通股余额递减折旧法直接影响直接增量费用直接投资直接人工直接发直接关系可直接归属的支出解脱，解除披露披露已终止经营终止经营折价，折扣，贴水折现率处置处置收入子公司的处置处置亏本销售分派，分配销售费用，分销费用股利收益应收股利股利率股利股利政策跟单信贷下游交易，下销交易收益每股收益，每股盈利获利能力经济利益经济寿命经济业绩生效日期实际利率法实际收益率消除嵌入衍生工具雇员福利雇员福利费用期末实体权益权益资本权益计酬福利权益计酬计划权益性金融工具权益性工具股份发行权益法权益性证券估计价值评价，估价资产负债表日后事项汇率外汇管制汇兑差额汇兑损失资产交换执行待执行合同行使日行使价格现有用途，现行用途预期增长率预期价值，预期价值法结转后期的支出费用经验调整失效，满期，终止满期日，终止日说明性注释勘探风险敞口除权展期外部客户消除消除债务采掘非常项目资产负债表表内收益表表内公允表述，公允列报公允价值真实反映费，手续费伙伴子公司先进先出法筹资费用筹资成本融资收益融资租赁为交易而持有的金融资产或负债金融资产财务预算财务担保金融机构金融工具财务权益金融负债财务或财政援助财务业绩财务政策财务状况财务审阅，财务审核财务权利财务报表财务结构财务支持财务年度财务年度年初至今基础筹资活动筹资安排筹资手段产成品确定承诺确定购买合同确定销售合同财政政策固定造价合同固定制造费用固定赎回价值浮动利率，浮动汇率（利率）下限强制性交易国外业务外币外币借款外币套期外币交易国外实体汇兑损益国外经营预计寿命饶让贷款远期合同框架特许权费受让人（接受特许权人）特许权费特许人（授出特许权人）精算估价周期全额支付重大差错注资政策注资风险代客持有资金追加费用未来经济利益期货合同利得一般行政费用（财务报表中）一般披露要求一般物价水平一般购买力法通用财务报表一般工资水平地区分部持续经营商誉政府援助政府补助政府采购与资产相关的政府补助与收益相关的政府补助账面总金额融资租赁投资总额销售毛利毛利指南标题总部的费用套期会计套期有效性被套期项目套期套期工具为交易而持有持有至到期的投资租购合同历史成本历史成本制度损坏责任转移协议控股公司主合同恶性通货膨胀恶性通货膨胀经济可辨认性可辨认资产资产和负债的认定认定，辨认不重要减值减值损失资产减值推算成本，假计成本估算利率奖励租赁起始日发生率收益收益法来自联营企业的收益收益表收益表负债法所得税所得税资产所得税法所得税负债产生收益的资产（承租人）增量借款利率增量股份豁免条款间接法单个资产，个别资产单个负债，个别负债初始账面价值（终止经营的）初始披露事项初始计量初始确认保险合同保险费承保人无形资产（雇员福利计划的）利息成本合营企业中的权益利息收益附息或不附息的负债与准备利率上限利率上下限组合利率下限租约中的内含利率利率风险利率互换本金剥离中期财务报告中期内部管理结构内部组织结构内部利润内部报告分部自创商誉国际会计准则国际会计准则委员会集团内部交易存货投资活动投资企业投资投资收益投资业绩投资性房地产投资性证券投资税款抵减合营中的投资者非自愿清算股票发行已发行股本项目共同控制共同拥有合营产品合营企业合营活动合营协议共同控制资产共同控制实体共同控制景扬管辖区域，管辖范围人工租赁租赁期法律顾问律师费用法律实体法定兼并法定义务法定执行权贷款人出借方回报承租人出租人信用证平均收益率杠杆租赁负债负债法许可证许可证费，执照费许可证受让人许可协议许可证让予人人寿保险企业后进先出法逐项报告格式单列项目清算流动性流动性风险。
税务上用的名词解释税务是现代国家财政管理的重要组成部分，涉及到众多的名词和概念。
对于普通大众来说，税务领域的专业术语可能会让人感到头疼。
因此，本文将简要解释一些常见的税务名词，帮助读者更好地理解税务相关内容。
一、纳税人（Taxpayer）纳税人是指在一定时期内应当向国家财政机关支付税款的个人、家庭、企业或其他组织。
纳税人的身份可以通过工资、利润、销售额等方式确定。
在税务方面，纳税人享有特定的权益和义务，包括履行纳税义务、享受税收优惠政策等。
二、税种（Tax Category）税种是指根据不同的税收对象和税额计算方式而划分的不同税种类别。
常见的税种包括所得税、增值税、营业税、个人所得税等。
每一种税种都有其特定的法律依据和征收方式。
三、税基（Tax Base）税基是指税收依据，即纳税人应当缴纳税款的计算基础。
不同税种的税基有所不同，例如所得税的税基是纳税人的收入额，增值税的税基是货物和劳务的销售额。
税基的确定对于税收的合理征收及公平性具有重要意义。
四、税率（Tax Rate）税率是指纳税人应当根据税基缴纳的税款所占的比例。
不同税种的税率也有所不同，例如所得税的税率是根据不同的收入水平划分为不同的档次。
税率的高低直接影响到纳税人的负担和税收收入的规模。
五、免税额（Tax Exemption）免税额是指纳税人在一定范围内可以享受的免税额度。
通常情况下，免税额是为了保障低收入者的基本生活需求，降低其税收负担。
免税额的确定是根据税务政策和经济状况等因素来决定的。
六、税收征管（Tax Administration）税收征管是指国家财政机关对纳税人进行税收管理和征收工作的行为和措施。
它包括税收政策制定、税法法规宣传、税务登记、纳税申报、税款征收等各个环节。
税收征管的规范化和有效性对于保障税收收入的稳定和增长至关重要。
七、税收优惠（Tax Incentive）税收优惠是指国家为鼓励某些行业或个人进行特定活动而给予的减免、抵扣或推迟支付税款的政策措施。
