Financial Glossary – Tax Words and Phrases

稅務財務用語詞彙表

A

abandoned spouse

被遺棄的配偶

abandonment

遺棄,放棄

abandonment clause

放棄條款

abatement of tax

稅款減免

ability to pay

支付能力

absorption rate

消耗吸收率,歸入成本率

abusive tax shelter

濫用避稅計劃

accelerated depreciation

加速折舊

acceptance agent

驗收代理人

according to our records

根據我們的記錄

account

帳戶

account statement

帳目報告單

accountable plan

實報實銷計劃

accountant

會計

accounting method

會計記帳方法

accounting period

會計結算期

accounts payable

應付款

accounts receivable

應收款

accrual

應計

accrual accounting

應計累積法

accrual method

應計法

accrued income

應計收入

accrued interest

應計利息

accrued taxes

應計稅額

acknowledgement file

確認檔案

activity engaged in for a profit

營利活動

additional child tax credit

附加子女減稅優惠

additional taxes on qualified plans (including IRAs) and other tax-favored accounts

認可退休計劃(包括IRA)和其它利稅帳戶的附加稅

adjusted gross income (AGI)

調整後總收入 (AGI)

adjusted itemized deductions

調整後列舉扣除額

adjusted tax basis

調整後稅基數

adjustment

調整

adoption agency

領養機構

adoption agency fees

領養代辦費

adoption tax credit

領養稅務優惠

adoption taxpayer identification number (ATIN)

領養兒童納稅識別號碼 (ATIN)

advance payment

預付款

advanced premium tax credit

保費稅額抵免優惠的預付款

advocate

辯護人

affidavit

宣誓書

after-tax basis

稅後基數

age test

年齡規條

agency

機構

agency (contractual)

代理機構(契約合同制)

agent (contractual)

代理人(契約合同制)

agent-driver

代理司機

agreement

協議

Alaska Permanent Fund

阿拉斯加永久基金

alien resident card

稅法定義居民身份證

alimony

贍養費

allocate

分配

allocation

分配法

allowances (W-4)

稅務允許額 (W-4)

Alternate Trade Adjustment Assistance (ATAA)

協助貿易調整補充計劃 (ATAA)

alternative fuel vehicle refueling property credit

替代燃料汽車的加油財產稅收抵免

alternative minimum tax

替代性的最低限額稅

alternative motor vehicle

替代車輛

alternative motor vehicle credit

替代馬達汽車的抵免優惠

alternative tax

替代稅

amended return

修改過的稅表

amended U.S. individual income tax return

修改過的美國個人所得稅申報表

American opportunity tax credit

美國機會稅收優惠

amortized bond premium

攤銷債券溢價

amount realized

實得金額

announcement

通知

annual income

年收入

annual leave

年度假期

annualized income installment method

按年度計算分期支付收入的方法

annuity

年金

annuity bond

年金債券

appeal (noun)

上訴

appeal rights

上訴權

appeal (verb)

提出上訴

applicable large employer (ALE)

適用的大型僱主 (ALE)

applicant

申請人

application for a social security card

社會安全卡的申請

application for IRS individual taxpayer identification number

聯邦個人納稅識別號碼申請書

application for taxpayer identification number for pending U.S. adoptions

為即將被領養人取得納稅識別號碼的申請書

appraiser

估價人

arbitrators

仲裁人

Archer MSA

阿切爾醫療存款帳戶

Archer MSAs and long-term care insurance contracts

阿切爾醫療存款帳戶及長期醫療護理保險合同

area code

電話區碼

armed forces’ tax guide

軍隊稅務指南

arrangement

安排

arrears

欠款

as-you-go basis

隨賺隨交為基礎

assess

評估,徵收

assessed self-employment tax

徵收的自僱稅

assessment of tax

征收稅款

asset forfeiture

資產沒收

assets

財產,資產

assignee

受讓人

attachment

附件

attest (verb)

證明

attestation clause (noun)

證明條款

attorney-in-fact

代理人

audit

查稅

Audit Division

查稅部門

audit of a return

報稅表審查

auditor

審查員

authenticate

證實

authorized IRS e-file provider

經國稅局授權的電子報稅服務商

auto tag

汽車牌照

average tax rate

平均稅率

award (prizes and awards)

獎勵(獎金,獎賞)

B

back taxes

拖欠稅款

backpay

拖欠工資

backup withholding

備用預扣稅款

bad debts

壞帳

balance

收支平衡,餘額

balance sheet

資產負債表

bank failure

銀行倒閉

bank statement

銀行結算單

bankruptcy

破產

barter

以物易物

barter exchange

以物易物交換

bartering income

以物易物收入

base cost

基礎成本

basis

基礎

beneficiary

受益人

benefits

福利

bequest

遺贈

bill

帳單

boilerplate

各種文件的標準條文

bona fide resident (for tax purposes)

名副其實的居民(為稅務目的)

bond

債券

bond discount

債券折扣

bond for payment of tax

付稅保證金

bond income

債券收入

bond premium

債券溢價

bond retirement

債券收回

bonus

紅利

bookkeeper

記帳員

bookmark (information technology)

書籤(資訊科技)

borrower

貸款人

box

(表格上的)框,格

bracket (tax)

(納稅)類别等級

branch

分支,分行

breach of contract

違約

bring an action

提起訴訟

broker

經紀人

browser

瀏覽器

Bureau of the Fiscal Service

財政服務局

bus

公共汽車

business

商業

business expenses

營業費用

business gifts

業務禮品

business loss

營業虧損

business property

商業財產

business trust

商業信托

by-product

副產品

C

C corporation

股份公司

cafeteria plan

自選物項計劃

calendar year

日歷年度

candidate for a college degree

攻讀大學學位者

capital assets

固定資產

capital base

資本基礎

capital expenditures

資本支出

capital gain

資本收益

capital gains tax

資本收益稅

capital investment

資本投資

capital loss

資本損失

capital turnover

資本週轉

carry on a trade or business

經營貿易或商業

carryover loss

結轉虧損

cash

現金

cash basis

收付實現制,現金基礎

cash disbursement

現金支付

cash flow

現金流量

cash method

現金收付會計法

cash retirement

現金清償

cash withdrawal

現金提取

cashier’s check

銀行本票

casualty

意外事故死亡

casualty loss

意外事故死亡损失

certain government payments

某些政府的補助金

certificate of accuracy

準確性證明

certificate of alien claiming residence in the United States

住美外國僑民證書

certificate of compliance

合格證,合格證書

certificate of deposit (CD)

定期存款 (CD)

certificate of discharge

解除證書

certified copy

檢定副本

certified public accountant

註冊會計師

charitable contribution

慈善捐献

charitable organization

慈善組織

checking account

支票帳戶

child care

兒童照管

child support

兒童撫養費

child tax credit

子女稅優惠

child with special needs

有特殊需要的兒童

claim

申報

clerical error

文員筆誤

co-worker

同事

COBRA premium assistance payments

COBRA保費協助付款

coding

編碼

collect (bring in revenue)

收取(收入款項)

collect (demand payment)

追索征收(所欠應付稅款)

Collection Appeals Program (CAP)

追索徵收上訴計劃 (CAP)

Collection Division

國稅局稅款追索征收部

collection due process hearing

追討正當法律程序聽證會

college

大學

combat zone

作戰地區

Combined Annual Wage Reporting System

聯合年度工資報告系統

commission-driver

拿佣金的駕駛員

Commissioner of the Internal Revenue Service

國稅局局長

commodities

商品

common carrier

運輸公司,普通運輸工具

common law

普通法

common-law employee

普通法員工

common-law marriage

普通法婚姻

community income

共同收入

community property

共有財產

compensation

補償

compensation for injuries

受傷賠償

complaint

申訴

compliance

執行

compute

計算

computer processed, computerized

計算機處理,電腦處理,電腦化

condominium

集合住宅單元,共渡公寓

confidential

保密

Consolidated Omnibus Budget Reconciliation Act (COBRA)

《聯邦統一綜合預算協調法》(COBRA)

constructive receipt

推定收入

contest prize

競賽獎金

contribution

投入,供款,捐贈

contribution to capital

資本投入

conversion

轉換

cooperative housing corporation

合作社式的住房公司

corporate tax

股份公司稅

corporation

股份公司

court costs

出庭费

court order

法庭命令

cover by insurance

受保範圍

coverage

保險範圍

coverage household

保險範圍家庭

Coverdell education savings account

卡沃德爾教育儲蓄金帳戶

covered security

需報基準證券

credit bureau

信用記錄局

credit for child care expenses

托兒費優惠額

credit for other dependents (ODC)

其他被撫養人抵稅優惠 (ODC)

credit for the elderly or the disabled

老人或残疾人優惠額

credit life insurance

信用人壽保險

credit one’s account

入帳

credit reduction rate (FUTA)

(聯邦失業稅法)失業人員優惠減稅率

credit union

信用合作社

cryptocurrency

加密電子貨幣

currency transaction report

貨幣進出報告

currency transaction report by casinos

賭場貨幣進出報告

currently not collectible

目前無法追討

custodial parent

監護方父母

customer outreach program

客戶外展計劃

customs duties

海關稅

D

data

數據

data bank

數據庫

data breach

資料洩漏

data entry (in a computer)

(計算機的)數據輸入,電腦數據輸入

data transmission

數據傳輸

daycare center

托兒中心

dealer (commercial)

經銷商

dealer (securities)

經紀人(證券)

death benefit

身後福利

death certificate

死亡證書

decedent

死者

decree (judicial, final)

(法庭,最後)判決

decree (not final)

(非終結)判決

deduction

扣除,減免

default

倒賬,違約

deferred compensation plan

延期補償計劃

deferred income

延期收入

deferred payment

延期支付

deferred taxes

延期稅務

deficiency notice, notice of deficiency

欠稅通知

delinquent payments

過期沒付帳

delinquent return

延誤報稅,過期報稅

delinquent tax

拖欠的稅款,過期稅款

delinquent taxpayer

過期不納稅的人

demand for payment

應付款

denial letter, denial notice

拒絕信

Department of Health and Human Services

健康與公眾服務部

Department of Labor

劳工部

Department of the Treasury

財政部

Department of Veterans Affairs

退伍軍人事務部

dependency test

撫養關系驗證

dependent

被撫養人

dependent care assistance payments

照顧被撫養人的資助費

dependent care expenses

被撫養人的護理費用

depletion

耗竭,損耗,折耗

deposit period ending on (month, day, year)

存款截止期限為(年,月,日)

depositor

儲戶存款人

depreciation

折舊

direct debit

直接存款

direct debit installment agreement

直接扣繳分期償付協議

direct deposit

經轉帳直接存款

disability benefits

殘障人士補助

disability income exclusion

殘障人士收入豁免

disabled

残疾的,傷殘

disaster

災難

disaster relief

災難寬減

discharge

解除

disclosure

披露,公布

disposition (of property)

(財產)處置

disregarded entity

忽略不計的實體

distribution

分配股息,紅利或本金

distributions from pensions, annuities, retirement or profit-sharing plans, IRAs, insurance contracts, etc.

退休金, 年金, 退休或利潤分享計劃, IRA個人退休帳戶, 保險合約等的發配金

distributive share (partnership)

(合伙經營)的利潤分成

dividend income

股息收入

dividends

股息

division (administration)

(管理)部門,(行政)部門

divorce decree

離婚法令

domestic production activity

國內生產活動

donation

捐贈

double declining balance depreciation

雙倍梯減餘額折舊法

double taxation

雙徵稅

download (information technology)

下載(信息技術)

draft

匯票

dual-status alien or dual resident alien

具有雙重居民身份的外國人

due diligence

應負的責任,細心審察

dues (union)

(工會)會費

dwelling

住所

E

e-file

電子報稅

early distribution

提前分配

earned income

賺得收入,工資收入

earned income credit

低收入家庭福利優惠

earned income tax credit

低收入家庭福利優惠

earned income test

賺得收入測試

earning capacity

收入能力

education credits

教育優惠額

effectively connected income

實際相關收入

elderly

老年人

election worker

選舉工作者

Electronic Federal Tax Payment System (EFTPS)

聯邦電子繳稅系統 (EFTPS)

electronic filing

電子報稅

electronic filing identification number (EFIN)

電子報稅識別號碼 (EFIN)

electronic funds withdrawal (EFW)

電子資金提款 (EFW)

electronic report of tips

以電子方式申報小費收入

electronic return originator (ERO)

電子報稅始件者 (ERO)

electronic service

電子服務

elementary school

小學

eligibility requirements

合格條件

email

電子郵件

employee

員工

employee benefits

僱員福利

employee savings plan

僱員儲蓄計劃

employee tax

僱員稅

employee’s daily record of tips

僱員小費的每日記錄

employee’s daily record of tips and report to the employer

僱員小費的每日記錄和向僱主的報告

employee’s report of tips to employer

僱員向僱主的小費報告

employer (adjective)

僱主的

employer health plan

僱主提供的健康計劃

employer identification number (ElN)

僱主身份識別號碼 (EIN)

employer (noun)

僱主

employer tax

僱主稅

employer’s supplemental tax guide

僱主附加稅務指南

employment agency

職業介紹所

employment agency fees

職業介紹費

employment-related

和就業有關的

employment taxes

就業稅

enact

制定,頒佈

endowment

捐贈

enforced collection action

强制收稅行動

enforcement of the law

執法

enrolled agent

註冊報稅代理人

enter (data in a computer)

輸入(把數據輸入電腦)

entertainment expenses

應酬費

entry (on a return)

(在報稅單上)填寫申報

equitable relief

衡平法免慰

equity (in property)

(財產)淨值,資產超過其負債的餘額

escrow

第三者代管契約

escrow account

第三者代管契約帳戶

escrow funds

第三者代管契約款項

estate

遺產

estate tax

遺產稅

estimated tax

預估稅

estimated tax payments

預估稅繳納額

estimated useful life

估計使用年限

examination (of a tax return)

查稅(稅務申報)

excess contribution

超額供款

excise taxes

工商稅

exclusion of income for bona fide residents

真正居民的收入排除

executor

執行人

exemption

免稅額

exemption certificate number

免稅證書號碼

exemption from withholding

免除預扣稅

exemptions, standard deduction, and filing information

免稅額,標準免稅額及報稅身份的資訊

experience rate

經驗稅率

expire

期滿

extended active duty

延期服役

F

face value

面值,票面價格

failure to deposit

未存入

failure to pay penalty

未繳納罰金

fair market value

公平市價

fair rental price

公平租金

fair rental value

公平租賃價格

family size

家庭人數

farm

農場

farm income

農場收入

farm operator

農場經營人

farm worker

農場勞工

farmer

農民

farming

務農

fax

傳真

Federal District Court

聯邦地區法院

Federal Employees Health Benefit Program

聯邦僱員健康保險計劃

federal income tax return

聯邦所得稅的報稅表

Federal Insurance Contributions Act (FICA)

《聯邦社會保險稅責法案》(FICA)

Federal Payment Levy Program (FPLP)

聯邦付款徵稅計劃 (FPLP)

federal tax lien

聯邦稅抵押權

federal tax on special fuels

聯邦特別燃料稅

federal taxes

聯邦稅

Federal Trade Commission (FTC)

聯邦貿易委員會 (FTC)

Federal Unemployment Tax Act (FUTA)

《聯邦失業保險稅法案》(FUTA)

Federal Unemployment Trust Fund

聯邦失業信托基金

federal use tax on civil aircraft

聯邦民用飛機使用稅

feedback

意見

fees

fellowship

大學研究生助學金

field examination (audit)

實地查稅(審計)

file a tax return

報稅

file jointly

聯合報稅

file separately

分别報稅

file your return on or before (month, day, year)

在(年,月,日)之前報稅

filing of return

稅務申報

filing status

報稅身份

finance charge

財務收費,財務手續費

financial analysis

財務分析

Financial Crimes Enforcement Network (FinCEN)

打擊經濟犯罪的执法網络,金融罪行加強執法網絡 (FinCEN)

financial institution

金融機構

financial statement

財務報表

financially disabled

喪失財務能力

fine (noun)

罰金

first-time homebuyer credit

首次購屋者抵稅優惠

fiscal year

財政年度

fishing income

渔業收入

fixing-up expenses

修理費用

flexible-benefits plan

彈性福利計劃

flexible-spending plan

彈性開支計劃

flow-through entity

轉移課稅實體

follow up

後續行動

food stamps

食品補助券

for your records

供你留作記錄

foreclosure

取消抵押品贖回權

foreign account

國外帳戶

foreign assets

國外資產

foreign currency

外幣

foreign earned income

國外所得收入

foreign earned income exclusion

國外所得收入抵免部份

foreign financial asset

國外資產

foreign housing deduction

國外房屋費用扣減額

foreign tax

國外稅務

foreign tax credit

國外稅收抵免優惠

foreign travel

國外旅行

form letter

格式信件

FORMS:

表格:

940 Employer’s Annual Federal Unemployment Tax Return

940【雇主的年度聯邦失業稅稅表】

941 Employer’s Quarterly Federal Tax Return

941【雇主的每季聯邦稅表】

943 Employer’s Annual Tax Return for Agricultural Employees

943【農業員工的雇主年度聯邦稅表】

1040-ES Estimated Tax for Individuals

1040-ES【個人所得預估稅表】

1040 U.S. Individual Income Tax Return

1040【個人所得稅申報表】

1040NR U.S. Nonresident Alien Income Tax Return

1040NR【美國非稅法定義居民所得稅報稅表】

2290 Heavy Highway Vehicle Use Tax Return

2290【高速公路重型機動車使用稅報稅單】

2848 Power of Attorney and Declaration of Representative

2848【委托書和代表聲明】

8300 Report of Cash Payments Over $10,000 Received in a Trade or Business

8300【商貿或企業中$10,000以上現金收入的報告】

8849 Claim for Refund of Excise Taxes

8849【聯邦工商稅退還索求表】

Schedule A (1040)

副表 A(1040)

Schedule H Household Employment Taxes

副表 H【家庭服務就業稅申報】

SS-4 Application for Employer Identification Number

SS-4【僱主稅務申報號碼申請表】

SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding

SS-8【預扣聯邦就業稅和所得稅就業身份認證書】

W-2 Wage and Tax Statement

W-2【工資與稅務說明書】

W-3 Transmittal of Wage and Tax Statements

W-3【工資與稅務說明傳送書】

W-3c Transmittal of Corrected Wage and Tax Statements

W-3c【工資與稅務正誤說明傳送書】

W-4 Employee’s Withholding Allowance Certificate

W-4【僱員預扣稅優惠額證明書】

W-4P Withholding Certificate for Pension or Annuity Payments

W-4P【退休金或年金付款預扣證明】

W-7 Application for IRS Individual Taxpayer Identification Number

W-7【個人納稅識別號碼申請表】

W-9 Request for Taxpayer Identification Number and Certification

W-9【索取納稅識別號碼和證明】

foster child

寄養子女

founder (of a trust)

(信托)創辦人

franchise

特許經營

franchise tax

特許經營稅

Free File

免費報稅

fringe benefits

附加福利

full-time employee

全職僱員

full-time student

全職學生

full-time work

全職工作

furnace (heating unit)

(供暖鍋爐)暖爐

G

gainful employee

有收益的僱員

gainful employment

有收益的職業

gambling winnings

賭博收益

garnishments

扣押令

general partner

無限責任合伙人

generation-skipping transfer

隔代轉讓

geothermal well

地熱井

gift

饋贈,禮物,禮品,贈禮

gift tax

饋贈稅

golden parachute agreement

黃金降落傘協議

grace period

寬限期

grant

授予 , 贈款, 獎助金

grantor (of a trust)

信托授以人

gross income

總收入

gross profit

毛利,總利潤

gross receipts

毛额,總額收入

group health plan

團體健康計劃

group life insurance

團體人壽保險

group-term life insurance

團體定期壽險

guaranteed issue

確保回收率的債券

guardian

監護人

H

halfway house

獲釋犯人重返社會前收容所

handicapped

殘障的,殘疾的

handout

宣傳資料

hardship case

有特殊困难的案例

head of household

户主,一家之主

health benefits

健康福利

health care

醫療保健

health coverage

健康保險承保範圍

health coverage exemption

健康保險承保範圍免稅額

health coverage tax credit

健康保險減稅優稅

health insurance

健康保險

Health Insurance Credit Eligibility Certificate

健康保險稅收優惠資格證書

health insurance credit for eligible recipients

向合格接收者提供的健康保險稅收優惠

health insurance marketplace

健康保險市集

health insurance policy

健康保險計劃

hearing aid

助聽器

hearing impaired

聽覺殘障

heavy highway vehicle use tax return

高速公路重型機動車使用稅報稅表

high school

高中

highway use tax

高速公路使用稅

hobby loss

源自業餘愛好的損失

holder

持有人

holder of record

證券持有人

holding period

持有期

holiday

假期

home

家,住宅

home loan

房屋貸款

homeland security

國土安全

homepage

主頁

homeworker

家政勞務人員

hospital insurance benefits tax (Medicare)

住院保險福利稅

houseboat

居住的船宅

household

住户,家庭

household appliances

家用電器

household employer’s tax guide

家庭僱主納稅指南

household employment taxes

家庭僱傭就業稅

household income

家庭收入

housewife

家庭主婦

housing allowance

住房津貼

I

identity protection personal identification number (IP PIN)

身份保護個人識別號碼 (IP PIN)

Identity Protection Specialized Unit (IPSU)

身份保護專業單位 (IPSU)

identity theft

身份竊盜

impose a tax

徵稅

in-law

姻親

income

收入

income averaging

收入平均值

income-splitting

收入分解值

income subject to tax (taxable income)

須納稅的收入

income tax

所得稅

incur (a penalty)

招致(罰款)

incur (expense)

招致(費用)

incur (obligation)

招致(債務)

independent contractor

獨立經營的承包人

individual estimated tax

預估個人稅額

individual income

個人收入

individual income tax

個人所得稅

individual retirement account (IRA)

個人退休金帳戶 (IRA)

individual retirement arrangement

個人退休計劃

information return

稅務資料申報表

information to claim certain credits after disallowance

要求補償上一年被否決的某些優惠額的陳述

inheritance

遺產,繼承

inheritance tax

遺產稅,繼承稅

initial markup

初始價格標高

injured spouse claim

受連累的配偶申報

injury

傷害

innocent spouse

無辜配偶

innocent spouse relief

無辜配偶寬免

input

輸入

insolvency

無力償債,破產

installment

分期付款

installment agreement

分期付款計劃

insulation

隔離

insurance broker

保險經紀人

intangible assets

無形資產

Interactive Tax Assistant (ITA)

互動式稅務助手 (ITA)

interest holder (in property)

(財產)權益持有人

interest (in a partnership)

(在合夥經營中的)權益

interest income

利息收入

interest (on money)

利息

interest rate

利率

Internal Revenue Bulletin

國稅法刊物

Internal Revenue Code (IRC)

國稅法規 (IRC)

Internal Revenue Service (IRS)

國稅局 (IRS)

inventory

存貨,盤存

investment income

投資收入

investment tax credit

投資稅優惠

invoice

發票

involuntary conversion

非自願更換(財產)

IRS individual taxpayer identification number (ITIN)

個人報稅識別號碼 (ITIN)

issue (a check)

開出(支票),發(支票)

item

項目

itemize

列舉項目

itemized deductions

列舉扣除

items of tax preference

稅務優惠項目

J

jeopardy assessment

稅局在稅務有風險時發的稅款徵收令

joint account

聯合帳戶,共同帳戶

joint and several (tax) liability

連帶(稅務)責任

joint and survivor annuity

共同與生還者的年金

joint return

聯合報稅表

joint tenancy

聯權共有

joint venture

合資企業

junior high school

初中

juror

陪審員

jury

陪審團

jury duty

陪審員義務

K

keep records

保存記錄

Keogh Retirement Plan

Keogh退休計劃

kickback

回扣

kind of tax

稅收類別

L

landlord

房產主

late filing penalty

延誤報稅的罰款

late payment penalty

延誤付款的罰金

later alternate valuation

後期比較估價

law enforcement officer

執法官

law enforcement personnel

執法人員

layoff

裁員

lease

租賃

lease-sale

租賃銷售

legal expenses (for services of an attorney)

律師費

legal person

法人

legal services plan

法律服務計劃

lender

貸方

lessee, tenant

承租人,租客

lessor

出租人

letterhead

箋頭,信箋

levy

徵收

levy (on a bank account)

徵收,没收(銀行帳戶)

levy on wages

徵收,没收(工資)

levy release

解除徵稅

liabilities

責任,債務

lien

留置權,抵押權

life annuity

養老年金

life insurance policy

壽險保單

lifetime learning credit

終身教育費抵稅優惠

limited distribution

有限分發

Limited Liability Company (LLC)

有限責任公司 (LLC)

limited partnership

有限合夥經營

living trust

生前信托

loan origination fees

貸款啟辦費

lockout

僱主停工閉廠

long-term

長期

lookback period

回顧期

loss of income

收入損失

low income

低收入

low-income taxpayer

低收入納稅人

Low Income Taxpayer Clinics (LITC)

低收入納稅者服務處 (LITC)

lump sum

一次總付金額

M

maintenance (buildings)

維修,清潔及管理(樓宇)

maintenance (of a household)

維持生計(家庭)

make payable to

付款抬頭

marginal cost

邊際成本

marginal revenue

邊際收益

marginal tax rate

邊際稅率

mark-up

標高價格

marketplace (ACA-related)

市集(關於ACA)

marriage certificate

結婚證書

married

已婚

master’s degree in

某學科的碩士學位

math error

計算錯誤

Medicaid

聯邦醫療補助

Medicaid waiver payments

聯邦醫療補助免除付款

Medical Assistance Program

醫療補助計劃

medical insurance benefits

醫療保險福利

medical insurance premiums

醫療保險保費

Medicare

聯邦老年人(住院)醫療保險,聯邦醫療保險

merger

合併

meter

(測量或計時)儀表,公尺

middle school

中學

migrant worker

季節性工人,流動工人

mileage rate

里程計算率

military differential pay

軍人差別工資

minimum essential coverage (MEC)

最低基本保險 (MEC)

minimum payment

最低付款

minimum wage

最低工資

mining (virtual currency)

採收(虛擬貨幣)

miscellaneous expenses

雜項開支

mobile home

移動寓所

modified accelerated cost recovery system (MACRS)

修正後加速成本回收系統 (MACRS)

modified adjusted gross income (MAGI)

再調整後的總收入 (MAGI)

money order

匯票

monthly payments

月支付額

mortgage

房屋貸款,抵押

mortgage interest

房屋貸款利率

mortgagee

抵押權人

mortgagor

抵押債務人

motor home

汽車寓所

moving expenses

搬家費

multinational corporation

多國公司,跨國公司

multiple support

多方撫養

mutual fund

共同基金

N

national (citizenship)

國民(公民身份)

natural disaster

天然災禍

natural person

自然人

naturalized (citizenship)

歸化(公民身份)

negligence penalty

疏忽罰金

net earnings from self-employment

自營職業的純利潤

net income

淨收入

net investment income tax (NIIT)

淨投資收入稅 (NIIT)

net operating loss

淨營業虧損

net operating loss carryback (or carryforward)

淨營業虧損抵前(或結轉)

net profit

純利潤

net sales

淨銷售

newsletter fund

時事通訊資金

nominal value

票面價值

nominee

被提名人

non-employee

非員工

non-streamlined installment agreement

非流線性分期付款協議

nonaccountable plan

非實報實銷計劃

noncustodial parent

非監護方父母

nonrefundable credits

不可退稅的優惠

nonresident alien

非稅法定義居民

nonstatutory stock option

非法定的認股權

nonwork day

非工作日

North American Free Trade Agreement (NAFTA)

《北美自由貿易協定》(NAFTA)

notarized documents

公證文件

notary public

公證人

note

期票,債券

notice of levy

没收通知書

nursing care

護理

nursing home

護理療養院

O

obsolescence

報廢,作廢

offer in compromise

折衷付稅提議

office examination (audit)

在國稅局辦公室進行的查稅(審計)

Office of Chief Counsel

首席顧問辦公室

offset

抵銷

old age pension

老年退休金

on-the-job training course

在職訓練課程

online payment

線上付款

Online Payment Agreement (OPA) Application

線上付款協議(OPA)申請

operating cost

營業費用

optional mileage allowance

可選的里程計算津貼

optional tax

可選稅

ordinary and necessary

通常的與必須的

original issue discount (OID)

原始發行折價 (OID)

out-of-pocket (actual) expenses

自付(實際)費用

outside salesperson

外出推銷員

overpayment

超額支付

owner/co-owner

業主/共同業主

P

Paperwork Reduction Act

《減少文書工作法案》

parent company

母公司

part-time employee

非全日僱員

part-time student

非全日制學生

part-time work

兼職工作

partner

合夥人

partnership

合夥經營

partnership interest

合夥權益

passive activity loss

納稅人未直接參與的經營活動虧損 , 間接運作虧損

password

暗碼,密碼

patronage dividends

贊助人股息

pay-as-you-go system

隨賺隨交体制

pay period

工资支付期

pay stub

工資存根

payee

收款人

payer

付款人

paymaster

薪資出納員

payment

付款,支付

payment plan

償付計劃

payment voucher

付款單據

payroll

工資表,工資總額

payroll service provider

工資表服務提供者

penalty

罰款,處罰

penalty for premature withdrawal

提前取款的罰金

penalty for underpayment

缺額付款的罰金

penalty for underpayment of estimated tax

缺額支付預估稅款的罰金

pension

養老金

Pension Benefit Guaranty Corporation (PBGC) beneficiaries

退休金福利保證公司(PBGC)受益人

pension plan

退休金計劃

per capita

人均

per diem

出差補貼,日率制

periodic payments

定期付款

permanently and totally disabled

終生完全殘障

personal exemptions

個人免稅額

personal expenses

非商業支出

personal holding company

私人持股公司

personal property tax

動產稅,個人物業稅

personal property (vs. business)

個人資產(vs 商業資產)

personal property (vs. real estate)

動產(區別于房地產,不動產)

personal service income

個人服務所得收入

personal use property

為私人使用的財產

personally identifiable information (PII)

身份識別資訊 (PII)

petitioner, applicant

申請人

phaseout (of exemption)

逐步撤消免稅額

phishing

網路釣魚

piecework

計件工作

Plain Writing Act

《文字淺顯法案》

plan year

計劃年度

plug-in electric drive motor vehicle credit

插電式電動馬達汽車的稅收抵免

plug-in electric vehicle credit

插電式電動車稅收抵免

portfolio interest

投資人證券總額的利息

postal money order

郵政匯票

potential eligible individual

可能合格人士

power of attorney

委托代理證書

pre-addressed envelope

回郵信封

pre-existing exclusions

原有的免除(責任)

prefabricated

預製的

premature withdrawal

提前提款

premium

保險金

premium tax credit

保費稅額抵免優惠

prepaid income

預付收入

preparer tax identification number (PTIN)

報稅員稅務識別編號 (PTIN)

prepayment penalty

提前償付的罰金

Presidential Election Campaign Fund

總統選舉贊助金

pretax

稅前

principal (contract)

(借貸契約的)本金

principal place of business

主要營業地點

Privacy Act

《隱私權保護法》

private foundation

私人基金

private industry

私營行業

prize (prizes and awards)

獎金,獎賞

professional preparer

專業報稅代辦

profit

利潤

profit and loss statement

損益表

profit-seeking activity

圖利活動

profit-sharing plan

利潤分成計劃

promissory note

期票,本票

proof of credit (for credit rating purposes)

(提供信用率的)信用證明

property tax

地產稅

provider of medical care

醫療服務提供人

public law

公法

public retirement system

公共退休制度

public utility

公用事業

Q

qualified

合格的,符合規定的

qualified business income deduction

合格營業收入扣除額

qualified educational expenses

合格的教育費用

qualified health coverage

符合規定的醫療承保範圍

qualified health plan

合格的醫療保險計劃

qualified plan

合格的計劃

qualified reinvestment plan (of a public utility)

符合規定的(公用事業)收益再投資計劃

qualified terminable interest property (QTIP) trust

限制性壽終財產權益(QTIP)信託

qualify

合格

qualifying child

合格子女

qualifying relative

合格親屬

qualifying widower

合格鰥夫

R

railroad retirement

鐵路員工退休

Railroad Retirement Tax Act (RRTA)

《鐵路員工退休稅務法》(RRTA)

rate

利率

real estate

房地產

real estate tax

房地產稅

realized gain

認列收益

reasonable cause

合理原因

reasonable expenses

合理费用

recapture

收復

recapture clause

收復條款

recognized gain

認可收益

reconcile

沖銷

record

記錄

records (substantiation)

記錄(證實)

redeem a bond

兌現債券

Reemployment Trade Adjustment Assistance (RTAA)

轉行調整補助計劃 (RTAA)

refinancing

重新貸款

refresher course

復習課程

refund of tax

退稅

refundable tax credit

可退稅的稅額抵免優惠

register (an automobile) (verb)

(汽車)登記注冊

registered holder

註冊持有人

regulated investment company

受政府條例管制的投資公司

regulations

規例

related companies

相關公司

related taxpayers

相關納稅人

relatives

親屬

relief from joint responsibility

免除聯合報稅稅款責任

remittance (of funds)

匯款

remuneration

報酬

rent

租金

reportable income

應申報收入

reporting agent

報告代理人

residency test

居民身份認證測試

resident alien

稅法定義的居民

residential energy credits

住宅能源抵稅優惠

residential property (home)

住宅产业

residential rental property

出租房產

responsible party

責任方

retail price

零售價

retailer

零售商

retained tax

留存稅金

retirement

退休

retirement income

退休收入

retirement income ceiling

退休收入上限

retirement or pension plan

退休或退休金計劃

return

回報,投資回報率

revenue agent

稅案調查員

revenue officer

收稅專員

revenue procedure

稅務手續指南

revenue ruling

稅務裁決條文指南

revenue sharing

收益分享

revoke

撤銷

revolving account

循環帳戶

rollover

轉存

royalty

特許費,版權使用費

S

S corporation

小型企業股份公司

safe harbor

安全港

safe haven

避風港 , 容許幅度標準

sailing permit

離境許可證

salary

薪金

sale or exchange

銷售或交換

sales tax

銷售稅

salvage value

殘餘資產價值

sanction (noun)

認可 , 制裁

savings and loan association

儲蓄貸款會

savings bond

儲蓄公債

scholarship

獎學金

school bonds

修建學校公債

seasonal unemployment

季節性失業

section (administration)

(行政)科,部門

securities

證券

Securities and Exchange Commission

證券交易委員會

seize

强取,没收

seizure

扣押

self-employed worker

自僱人

self-employment

自僱

self-employment retirement plan

自僱人退休計劃

self-employment tax

自僱稅

semiweekly depositor

每週兩次存繳稅款者

separate income (in a community property state)

屬於個人的收入(某些州法允許的共有財產均分制)

separate maintenance

分居撫養費

separate property (in a community property state)

分屬財產(某些州法允許的共有財產均分制)

separation agreement

分居協議

serve a summons

送達傳票

Service Center

服務中心

settlement date

結算過戶日

severance pay

離職金

share accounts (as in credit unions)

(信貸儲蓄)聯名帳戶

share-farming

收益分成的農耕制

shared responsibility payment

共擔責任付款

shareholder

股東

shares of stock

股票

sheltered workshop

残疾人收容所工廠

short sale (real estate)

賠本出售(房地產)

short-term

短期

short-term payment plan

短期償付計劃

sick leave

病假

sick pay

病假工资

single

單身

small business

小型企業

Small Business Administration (SBA)

小型企業管理局 (SBA)

Small Business Health Options Program (SHOP)

小企業健康選項計劃 (SHOP)

small business payroll tax credit for increasing research activities

小企業增加研究活動的工資稅稅收優惠

small businessman

小商人

small tax case procedure

小額稅務案例處理手續

social security

社會安全

social security account

社會安全帳戶

social security benefits

社會安全福利金

sole proprietor

獨資經營業主

special assessment

特種稅收

special withholding allowance

特別預付稅額扣款優惠額

specific charge-off method

特定壞帳沖銷法

spouse/nonspouse

配偶/非配偶

standard deduction

標準扣除

standard mileage rate

標準里程計算率

State Children’s Health Insurance Program (SCHIP)

州兒童健康保險計劃 (SCHIP)

state insurance agency

州保險業管理局

state taxes

州稅

State Workforce Agency

州勞務管理局

statute

法令

statute of limitations

法規時效

statutory lien

法令扣押權

stepchild

繼子女

stock dividends

股息

stock option plan

認股權計劃

stock purchase plan

認股計劃

stockbroker

股票經紀人

straight-line depreciation

直線折舊法

streamlined installment agreement

流線型分期付款協議

strike benefits

罷工津貼

student loan

學生貸款

subject to tax

要繳稅

subject to withholding

要預扣稅

subsidy

津貼

summary of income and deductions

收入和扣除總结

summons

傳票

Supplemental Security Income (SSI)

社會安全生活補助金 (SSI)

supplementary Medicare insurance for the aged

老年人補充住院醫療保險

support (personal)

撫養(私人)

support test

被撫養人身份測試

supporting documents

佐證文件

supporting form

佐證表格

surcharge

附加費

surtax

附加稅

surviving spouse

尚存配偶

Systemic Advocacy (SA)

系統性權益機制 (SA)

Systemic Advocacy Management System

系統性權益管理系統

T

talking tax forms

有聲稅表

tangible assets

有形資產

tangible personal property

有形個人財產

tax account information

報稅帳戶資訊

tax (adjective)

有關稅務的

tax auditor

稅務審查員

tax base

課稅基礎

tax benefit

稅益

tax bill

稅單

tax bracket

稅率等級

tax computation

稅額計算

tax computation worksheet

稅額演算單

Tax Counseling for the Elderly (TCE)

老年人稅務輔導 (TCE)

tax court

稅務法庭

tax credit

稅額抵免優惠

tax deductible

可扣稅

tax-deferred income

延期納稅收入

tax dispute

稅務爭議

tax evasion

漏稅,逃稅

tax-exempt income

免稅收入

tax exemption

免稅,免稅額

tax (for general revenue)

(一般收入的)稅金

tax (for special funds)

(特別資金的)稅金

tax form

稅表

tax-free zone

免稅區

tax haven country

避稅港國度

tax home

以住處為據的納稅地

tax household

納稅家庭

tax incentive

稅收鼓勵

tax liability

納稅義務

tax loophole

稅法漏洞

tax on gambling winnings

賭博所得稅

tax penalty

稅務罰款

tax period

報稅期

tax policy

稅收政策

tax preference items subject to minimum tax

要繳最低限額稅的稅收優惠項目

tax preparer

代報稅人

tax provision

稅收條款

tax rate

稅率

tax rate schedule

稅率表

tax rebate

退稅

tax relief

稅收寬減

tax relief for victims of terrorist attacks

對恐怖主義襲擊受害人稅收寬減

tax return

報稅表

tax shelter

避稅手段,避稅計劃

tax statement (bill)

收稅單

tax status

報稅身份

tax table

稅率表

tax table income

稅率表顯示的收入額

Tax Topics

稅務主題

tax treatment (of community income)

(共有財產均分制)稅制

tax withheld at source

從源預扣的稅款

tax year

稅務年度

taxable

應納稅的

taxable benefits

應稅福利

taxable bond

應納稅債券

taxable income

應納稅收入

taxable stocks

應納稅股票

taxable year

應徵稅的年度

taxpayer

納稅人

Taxpayer Advocacy Panel

納稅人辯護服務委員會

Taxpayer Advocate

納稅人辯護

Taxpayer Advocate Service (TAS)

納稅人辯護服務處 (TAS)

Taxpayer Assistance Center (TAC)

納稅人協助中心 (TAC)

taxpayer identification number (TlN)

納稅人識別號碼 (TIN)

Taxpayer Protection Program (TPP)

納稅人保護計劃 (TPP)

taxpayer rights

納稅人權利

technical school

技術學校

Temporary Assistance for Needy Families (TANF)

對困難家庭的臨時補助 (TANF)

temporary seasonal workers

季節性臨時工

tenancy by the entirety

共同保有權

tenancy in common

共有財產

tenant

租戶

tentative credit

暫定優惠額

term (time)

期限

testament

遺囑

theft

竊盜

third party

第三者

third-party designee

第三者被指定人

third-party payer

第三者償付人

tie-breaking rule

公平處理法則

tip (advice)

提示

tip (gratuity)

小費

tips deemed to be wages

視為工資的小費

toll

通行費

toll call

收費電話

toll-free number

免費(電話)

total tax due

應繳總稅額

townhouse

連棟屋

Trade Adjustment Assistance (TAA)

貿易調整援助 (TAA)

Trade Adjustment Assistance (TAA) benefits

貿易調整援助(TAA)利益

Trade Adjustment Assistance (TAA) participants

貿易調整援助(TAA)參與者

trade (exchange)

交換

trade-import firm

進口貿易公司

trade name

企業名稱

trade (noun)

貿易, 行業, 行當

trade or business

貿易或商務

trade readjustment assistance

貿易再調整援助

trailer

拖車

transcript

謄本

transfer

轉讓

transferee

受讓人

transferor (trusts)

(信托)過戶經辦人

travel allowance

旅行津貼

travel expenses

旅行費用

traveling salesperson

外勤推銷員

Treasury bill

短期國庫券

Treasury bond

長期國庫券

Treasury Department (U.S.)

(美國)財政部

Treasury Inspector General for Tax Administration (TIGTA)

財政部稅務行政監察長 (TIGTA)

Treasury note

中期國庫券

truck

貨車

truck-tractor

拖拉機貨車

trust

信托

trust company

信托公司

trust fund

信托基金

trustee

受托人

tuition

學費

U

uncollected FICA tax

未收取的社會安全保險稅

underpayment

支付不足

underreported taxes

報告不足的稅金 , 低報稅金

underwriter (securities)

(證券)承銷人,經營人

undistributed earnings

未分配的收益

undue hardship

過度困苦

unearned income

未賺到的收入

unemployment

失業

unemployment compensation

失業救濟金

unemployment tax

失業稅

union

工會

university

大學

unpaid balance

未付清的餘額

untaxed (before taxes)

未征稅的(稅前)

untaxed (tax free)

免稅的

upward mobility program

培訓輔導計劃

U.S. Citizenship and Immigration Services (USCIS)

美國公民與移民服務局 (USCIS)

U.S. District Court

聯邦地區法院

U.S. Military Health Care System

美國軍人醫療保健制度

user fee

用戶費用

utilities

水電煤氣費

V

virtual currency

虛擬貨幣

voice prompts

電話錄音提示

voluntary compliance

依法申報,自願遵從

Volunteer Income Tax Assistance (VlTA)

免費報稅服務 (VITA)

W

wager

賭注

wages

工資

wages (daily)

每日工資

waiting period

等待期

waiver

放棄,放棄聲明

waiver of the enrollment in training requirement

免除培訓要求

web page

網頁

website

網站

welfare

福利救濟

welfare recipient

接受福利救濟者

whistleblower

檢舉者

wholesale

批發

will

遺囑

windfall profits

意外利潤

wire transfer

電匯

withheld tax

预扣的稅金

withholding allowance

預扣稅金的優惠

withholding of tax

预扣稅金

withholding of tax at source

從源預扣的稅款

work for oneself

自我經營

Work Incentive Program

僱佣特需員工的稅收獎勵計劃

work opportunity credit

工作機會抵稅優惠

workers’ compensation

工傷補償

workfare payments

勞動福利計劃補助款

working day

工作日

working hours

工作時間

worksheet

工作單

worldwide income

全球性的收入

worthless security

無價值的證券

write-off (accounting)

銷帳,沖銷

Y

yearly rate

年計算率

yield

收益

yield to maturity (bonds)

到期收益

Z

 

ZIP code

郵區號碼

 

Sources: IRS Publication 850 (CN-T), English-Chinese (Traditional) Glossary of Words and Phrases