Financial Glossary – Tax Words and Phrases
稅務財務用語詞彙表
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)
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 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
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-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
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
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
費
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
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
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
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
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
keep records
保存記錄
Keogh Retirement Plan
Keogh退休計劃
kickback
回扣
kind of tax
稅收類別
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
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
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
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
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
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
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 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
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
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
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)
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
yearly rate
年計算率
yield
收益
yield to maturity (bonds)
到期收益
ZIP code
郵區號碼
Sources: IRS Publication 850 (CN-T), English-Chinese (Traditional) Glossary of Words and Phrases