篇一:财税专业英语
disequilibrium 失衡
externality 外部性,外溢性
inflation 通货膨胀
market failure 市场失灵,市场失效
Medicare 医疗保险制度
monopolistic competition 垄断竞争
monopoly 垄断
natural monopoly 自然垄断
negative externalities 负外部性,负外溢性
oligopoly 寡头垄断
Pareto efficiency 帕累托效率
perfect competition 完全竞争
positive externalities 正外部性,正外溢性
price mechanism 价格机制
public financing of private provision 私人提供的公共融资
public provision 公共提供
subsidy 补贴
unemployment 失业
club goods 俱乐部产品
collective goods 集体产品
free-rider problem 搭便车问题
global public goods 全球性公共产品
nonexcludability 非排他性
noivalry 非竞争性
public bads 公害产品
public goods 公共产品
publicness 公共性
rational ignorance of voters 选民的理性无知
shirking 卸责
social goods 社会产品
special-interest groups 特殊利益集团
ability to pay 支付能力
accountability 责任
autonomy 自治
cash expenditure 现金支出
departmental agency 部门代理机构
exhaustive expenditures 消耗性支出,购买性支出
general government expenditure (GGE) 一般政府支出
K-12 education K-12教育,指到高中为止的教育体系
Macro models 宏观模型
Micro models 微观模型
Non-Profit Organization(NPO) 非营利性组织
postsecondary education 高等教育
public law administration(PLA) 公法行政实体
public service delivery 公共服务提供
real expenditure 实际支出
school voucher 教育券
state-owned enterprise 国有企业
subsidiary 补助
Tiebout-type competition 蒂布式竞争
transfer payments/expenditures 转移性支出
transition country 转型国家
transparency 透明度
user charging 使用者收费
annuity 年金
cohort life expectancy 群组预期寿命
consumer price index 消费价格指数
defined benefit 确定受益制
defined contribution 确定供款制
financial defined contribution(FDC) 融资的确定供款制
fully funded system 完全基金制
Great Depression 大萧条
internal rate of return 内部收益率
modified pay-as-you-go basis 修正的现收现付制
non-financial DC 非融资的确定供款制
national DC(NDC)scheme 名义确定供款制计划
OASDHI(old age,survivors,disability and health insurance) 老年、遗嘱、残疾与健康保险项目
OASDI 老年、遗嘱和残疾保险项目
OASI(old age and survivors’ insurance) 老年与遗嘱保险
pay-as-you-go(PAYG) 现收现付制
portfolio 投资组合
social security trust fund 社会保障信托基金
social security 社会保障
SSI(supplementary security income) 补充保障收入
universal participation 普遍参与
wage ceiling 工资封顶
ability-to-pay principle 量能原则,支付能力原则
average tax rate(ATR) 平均税率
benefit principle 受益原则,利益原则
customs duty 关税
direct tax 直接税
effective tax rates 实际税率(实际税率与法定税率可能不一样,可能是因为税收优惠的缘故,也可能是逃税引起的)
estate and gift tax 遗产税与赠与税
flat-rate tax 单一税
gasoline tax 汽油税
general tax 一般税
horizontal equity 横向公平
indirect tax 间接税
individual income tax 个人所得税
marginal tax rate(MTR) 边际税率
payroll tax 工薪税
poll tax 人头税
progressive tax rate structure 累进税率结构
proportional tax rate structure 比例税率结构
regressive tax rate structure 累退税率
sale tax 销售税
selective tax 选择税
statutory tax rate 法定税率
tax 税
taxation 税,税制
tax base 税基
tax bracket 税档
tax fairness 税收公平
tax principle 税收原则
tax rate structure 税率结构
user fee 使用费
vertical equity 纵向公平
carroussel 旋转木马避税法
consumption tax 消费税
corporate profit tax 公司利润税
double taxation 重复征税
exemption 免税
general sales tax 一般销售税
goods and services tax 商品劳务税
indirect tax 间接税
nuisance tax 小额消费品税
payroll tax 工资薪金税
personal income tax 个人所得税
profit tax 利润税
progressive tax 累进税
refundable 可退税的
regressive tax 累退税
sales tax 销售税
selective sales tax 选择性销售税
sin tax 恶税
turnover tax 周转税
value-added tax(VAT) 增值税
zero-rated 零增值税的(货物和劳务)
adjusted gross income (AGI) 经调整的毛收入
capital gain 资本利得
deduction 扣除,扣除额
Department of the Treasury (美国)财政部
Ministry of Finance 中国财政部
EGTRRA (the Economic Growth and Tax Relief Reconciliation Act of 2001) 增长与减税法案》
exemption 豁免,免税额
flat tax 单一税
fundamental tax reform 根本性税制改革
itemized deduction 项目扣除
joint return 联合申报表
standard deduction 标准扣除
tax competition 税收竞争
tax liability 应付税款
tax return 税收申报表
taxable income 应税收入
territorial taxation 属地税收
withholding payment 预缴(税款)支出
accelerated depreciation 加速折旧
advance corporation tax (ACT) 预缴公司税
classical tax system 古典税制
capital stock (stock of capital) 资本存量
corporate tax (corporation tax) 公司所得税
depreciation allowance 折旧提存
dividend 红利,股息
dividend relief 股利免税
double taxation 重复征税
economic effective 经济效应
excess-profits tax 超额利润税
full integration 完全一体化
imputation tax system 归集税制
incidence 归宿(tax incidence 税收归宿)
industrialized country 工业化国家
outlays for research and development (R&D) 研发支出
partial imputation system 部分归集制
partnership method 合伙法
split-rate system 分率制 《经济
real (inflation-adjusted) income 实际收入(经济通货膨胀调整后的收入) shareholder 股东
subnational government 中央一下政府,地方政府
tax credit 税收抵免
tax haven 避税港,税收天堂
tax holiday 免税期
tax jurisdiction 税收管辖权
tax shelter 税务避难所
bailout 援助
clearing 承兑
default 债券拖欠,到期不兑现
external debt 外债
hyperinflation 恶性通胀
inflation 通货膨胀
inflation-indexed bond 消除通胀指数的债券
internal debt 内债
issuance 发行
Keynesian 凯恩斯主义
municipal bond 市政债券
national debt 公债,国债
private debt 私债
public debt (government debt or national debt) 公债
sovereign bond 主权债券
structure (债券)结构
automatic stabilizers 自动稳定器
backfire 事与愿违,产生反效果
balanced budget 平衡预算
business cycle 经济周期
contractionary fiscal policy 紧缩性财政政策
countercyclical fiscal policy 反周期财政政策
countercyclically 反周期地(指与经济周期既定阶段发展方向相反的,如在经济周期高涨阶段采取通货紧缩政策,以防止通货膨胀鞥问题的出现)
crowding out 挤出效应
discretionary fiscal policy 相机抉择的财政政策
exchange rate appreciation 汇率升值
expansionary fiscal policy 扩张性财政政策
gross domestic product (GDP) 国内生产总值
inside lag 内部时滞
macroeconomic policy 宏观经济政策
natural rate of 自然······率
Ricardian Equivalence 李嘉图等价(定理)
supply-side economists 供给学派经济学家
篇二:财政学专业(方向)财税英语大纲
《财税英语》课程大纲
制订单位:辽宁对外经贸学院公外部第三教研室
制定日期: 2013年 1 月 21 日
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《财税英语》课程教学大纲
一、课程编号
二、课程名称 财税英语 三、课程类型:
理论课
四、授课系(部)
公外部 五、大纲说明
财税英语是高等院校财政学专业的专业基础课程,是培养和提升本专业学生专业知识应用能力的一门课程。本课程的目的是使学生在了解西方财政、税收理论和方法的同时,熟悉与财税专业相关的外语知识,掌握基本的财税专业英语表达方法,扩充专业词汇,能够阅读英文原版财政资料,了解最新的国际财税动态,并进一步提高阅读速度,达到准确而迅速地筛选所需信息的水平。 3、主要先修与后续课程 先修课程:《大学英语》,《财政学》 后续课程:《税法》,《政府预算》 六、教学基本要求:
1. 阅读理解能力:能基本读懂财税类文章,掌握其中心大意,抓住要点和相关细节。 2. 翻译能力:能基本对简单的财税类报刊文章进行口述和归纳,能借助词典翻译英语国家大众性报刊上财税性质题材熟悉的文章,英汉译速为每小时约350个英语单词,汉英译速为每小时约300个汉字。译文通顺达意,理解和语言表达错误较少。能使用适当的翻译技巧。
3.词汇量:掌握的基础词汇量应达到4,500个单词和700个词组,专业术语300个,其中2,000个单词为积极词汇,即要求学生能够在口头及书面表达时熟练运用这些词汇。
教材:
《财税专业英语》 蒋洪、申燕 首都经济贸易大学出版社 2010年7月修订第2版 教学参考书: 1、《财税英语》 李琦 东北财经大学出版社 2011年出版 第1版次 2、《财政税收专业英语》 杨志勇、郑榕 机械工业出版社 2008年出版 第1版
次
制定人:日期: 审核人:日期: 审定人: 日期:
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篇三:财税英语
财税英语-税务专用词汇及税收英语对话
1.税务专用词汇
State Administration for Taxation 国家税务总局
Local Taxation bureau 地方税务局
Business Tax 营业税
Individual Income Tax 个人所得税
Income Tax for Enterprises企业所得税
Income Tax for Enterprises with Foreign Investment and Foreign Enterprises
外商投资企业和外国企业所得税
tax returns filing 纳税申报
taxes payable 应交税金
the assessable period for tax payment 纳税期限
the timing of tax liability arising 纳税义务发生时间
consolidate reporting 合并申报
the local competent tax authority 当地主管税务机关
the outbound business activity 外出经营活动
Tax Inspection Report 纳税检查报告
tax avoidance 逃税
tax evasion 避税
tax base 税基
refund after collection 先征后退
withhold and remit tax 代扣代缴
collect and remit tax 代收代缴
income from authors remuneration 稿酬所得
income from remuneration for personal service 劳务报酬所得
income from lease of property 财产租赁所得
income from transfer of property 财产转让所得
contingent income 偶然所得
resident 居民
non-resident 非居民
tax year 纳税年度
temporary trips out of 临时离境
flat rate 比例税率
withholding income tax 预提税
withholding at source 源泉扣缴
State Treasury 国库
tax preference 税收优惠
the first profit-making year 第一个获利年度
refund of the income tax paid on the reinvested amount 再投资退税
export-oriented enterprise 出口型企业
technologically advanced enterprise 先进技术企业
Special Economic Zone 经济特区
2. 税收英语对话――营业税
标题:能介绍一下营业税的知识吗
TOPIC: Would you please give the general introduction of the business tax?
对话内容:
纳税人:我公司马上就要营业了,能介绍一下营业税的知识吗?
Taxpayer: my company will begin business soon, but I have little knowledge
about the business tax. Can you introduce it?
税务局:尽我所能吧!一般地说,提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
Tax official: I will try my best. Generally speaking ,the business tax is
levied on the taxable service ,the transfer of intangible asset and sale of
the immovable property within china .
纳税人:什么是应税业务?
Taxpayer: what do you mean by the taxable services?
税务局:税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务,因为它们要缴增值税。
Tax official: they are the definite items stipulated by the law, such as the
transportation, construction, finance , insurance and the like .they do not
include the processing, repairs, and replacement services, for they are subject
to the value added tax.
纳税人:不动产好理解,无形资产指什么?
Taxpayer: it is easy to understand the immovable property, but what do you
mean by the intangible asset?
税务局:指各种专有权,如专利权、专有技术版权、商标等。
Tax official: it means the royalties, include patent right, proprietary
technology, copy right, trademark right, and so on.
纳税人:计税收入如何确定?
Taxpayer: what about the tax base?
税务局:大多数情况下指全部价款包括价外费用。
Tax official: in most case, it is the total consideration received,
including additional fees and charges.
纳税人:预收的价款也计算在内吗?
Taxpayer: does that include the turnover received in advance?
税务局:对于无形资产和不动产是这样。
Tax official: yes, it does in the case of transfer of the intangible
assets or immovable property .
纳税人:无偿赠送呐?
Taxpayer: and what about the donation?
税务局:不动产的无偿赠送要视同销售,不过计税额要经过核定。
Tax official: the donation is taxable in the case of transfer of the
immovable property. But the turnover will be assessed by the tax authority.
纳税人:收款是外币怎么办?
Taxpayer: what can we
do if we receive turnover in the form of foreigncurrency?
税务局:按收入当日或当月一日的汇率换算。
Tax official: you can transfer the foreign currency into Reminbi at
exchange rate based upon either the date or the first day of the month, that the Taxable item happened .
纳税人:营业税税率是多少?
Taxpayer: how about the tax rate?
税务局:一般是3%到达5%,娱乐业是5%到20%。
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.
纳税人:您说的对我太有帮助了,谢谢!
Taxpayer: what you have said is very helpful, thank you