ACCA-F6关于英国税的单词表
作者：泽稷编辑 发布时间：2017-12-19 12:53
ACCA-F6（英国税）单词表
Adjusted net income
调整后净收入
Allowable deductions
准予扣除数
Annual allowance
每年免税额
Annual Investment Allowance (AIA)
年度投资补贴
Beneficial loans
有利的贷款
Calculation of tax on death estate
遗产税计算
Capital allowances
资本减免额
Capital expenditure
资本性支出
Capital gains tax
资本利得税
Annual exempt amount
每年的免税额
Capital losses
资本损失
Chargeable asset
应税资产
Chargeable disposal
应税处置所得
Chattel
动产
Exempt asset
免税资产
Holdover relief
缓缴税款优惠
Tax payable
应交税费
Taxable gains
应税所得
Valuing quoted shares
股票估值
Cash basis of accounting
收付实现制
Cessation of trade
经营终止
Chargeable lifetime transfer (CLTs)
生前转增的资产税
Charitable donations
慈善捐赠
Child benefit
儿童福利
Tax exempt benefit
免税福利
Corporation tax
企业所得税
Dividend income
股利收入
Exempt income
免税收入
Filing date for a personal tax return
个人所得税申报日期
Fiscal year
财政年度
Franked investment income (FII)
免税投资收入
Gift aid donations
捐赠礼物
Gilts
金边证券
Her Majesty's Revenue and Customs
英国税务海关总署
Income tax payable
应交个人所得税
Inheritance tax
遗产税
Interest on late paid tax
延迟缴税利息
Interest on overdue tax
滞纳交税利息
Miscellaneous income
其他收入
National insurance
国民保险
New individual savings accounts (NISAs) 新个人储蓄账户
Occupational pension scheme
职业退休金计划
Payroll deduction scheme
工资扣除计划
Potentially exempt transfer (PET)
潜在的免税转移
Pre-trading expenditure
经营前指出
Statutory mileage allowances
法定里程津贴
Tax avoidance
避税
Tax evasion
偷税
Tax returns
纳税申报表
Tax tribunal
税务法庭
Taxable income
应税收入
Tribunal hearings
法庭听证会
Value added tax (VAT)
增值税
VAT invoices
增值税发票
VAT periods
增值税期间
Wear and tear allowance
资本折旧额度
