And Phrases Tax Words Glossary Of (Traditional) Chinese . - Free Download PDF

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Department of the TreasuryInternal Revenue ServicePublication 850 (EN-CN-T)(Rev. August 2018)Cat. No. 50693JEnglishChinese(Traditional)Glossary ofTax Wordsand PhrasesUsed in PublicationsIssued by the IRSIntroductionThis glossary has been developed in cooperation with numerous professional translators and editors. Its purpose isto establish high standards for the quality of language usage, to promote uniformity in language usage, and to minimize the risk of misinterpretation of Chinese-languagematerials issued by the Internal Revenue Service (IRS).This glossary is being issued, among other things, toprovide a foundation for translation of federal tax terminology. It provides Chinese equivalents in traditional characters, used primarily in Taiwan, Hong Kong, and Macau. Itmust be noted that invention and compromise are alwaysinvolved in selecting words and phrases to describe certain tax concepts that may have no precise equivalent inthe Chinese language or legal tradition.The terms in this glossary are among the most commonly used in documents published by the IRS. They arepresented in English with Chinese translations.This glossary isn’t a legal document and none of theterms found in it should be understood to change themeaning of any provisions of law, regulations, or any otherauthoritative precedent. Although a reader may understand terms as translated to have particular meanings, thelegal meanings of the terms are controlled by the law, regulations, and administrative and judicial decisions. A periodic review is made to determine whether any additions,deletions, or revisions are needed.Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.You can send us comments from IRS.gov/FormComments.Or you can write to:Internal Revenue ServiceTax Forms and Publications1111 Constitution Ave. NW, IR-6526Washington, DC 20224Although we can’t respond individually to each comment received, we do appreciate your feedback and willconsider your comments as we revise our tax products.Ordering forms and publications. Visit IRS.gov/Forms to download forms and publications. Otherwise,you can go to IRS.gov/OrderForms to order current andprior-year forms and instructions. Your order should arrivewithin 10 business days.Get forms and other information faster and easier at: IRS.gov (English) IRS.gov/Spanish (Español) IRS.gov/Chinese (中文)Aug 08, 2018 IRS.gov/Korean (한국어) IRS.gov/Russian (Pусский) IRS.gov/Vietnamese (TiếngViệt)

English to Chinese (Traditional)Aabandoned 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Page 2accrued taxes應計稅額agreement協議acknowledgement file確認檔案Alaska Permanent Fund阿拉斯加永久基金activity engaged in for a profit營利活動alien resident card稅法定義居民身份證additional child tax tional taxes on qualified plans(including IRAs) and othertax-favored 帳戶的附加稅allocate分配adjusted gross income (AGI)調整後總收入 (AGI)adjusted tax basis調整後稅基數alternative fuel vehicle refuelingproperty adjustment調整alternative minimum tax替代性的最低限額稅adoption agency領養機構alternative motor vehicle替代車輛adoption agency fees領養代辦費alternative motor vehicle credit替代馬達汽車的抵免優惠adoption tax credit領養稅務優惠adoption taxpayer identificationnumber (ATIN)領養兒童納稅識別號碼 (ATIN)advanced premium tax 辯護人affidavit宣誓書after-tax basis稅後基數age test年齡規條agency機構agency wances (W-4)稅務允許額 (W-4)Alternate Trade AdjustmentAssistance (ATAA)協助貿易調整補充計劃 (ATAA)adjusted itemized deductions調整後列舉扣除額advance payment預付款allocation分配法alternative tax替代稅amended return修改過的稅表amended U.S. individual incometax erican 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agent zed income ication 850 (EN-CN-T) (August 2018)

annuity 物appeal (noun)上訴assignee受讓人barter exchange以物易物交換appeal rights上訴權attachment附件bartering income以物易物收入appeal (verb)提出上訴attest (verb)證明base cost基礎成本applicable large employer (ALE)適用的大型僱主 (ALE)attestation clause ion for a social efits福利Audit Division查稅部門bequest遺贈audit of a a fide resident (for )application for IRS individualtaxpayer identification cation for taxpayeridentification number for pendingU.S. 人Archer MSA阿切爾醫療存款帳戶authorized IRS e-file auto tag汽車牌照average tax rate平均稅率Archer MSAs and long-term careinsurance 護理保險合同award (prizes and awards)獎勵(獎金,獎賞)area code電話區碼back taxes拖欠稅款armed forces’ tax 款as-you-go essed self-employment tax徵收的自僱稅assessment of tax征收稅款asset forfeiture資產沒收Bbackpay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 n 850 (EN-CN-T) (August 2018)帳單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 bookmark t Page 3

breach of contract違約capital turnover資本週轉child support兒童撫養費bring an action提起訴訟carry on a trade or business經營貿易或商業child tax credit子女稅優惠broker經紀人carryover loss結轉虧損child with special 金claim申報Bureau of the Fiscal Service財政服務局cash basis收付實現制,現金基礎clerical error文員筆誤bus公共汽車cash 業cash flow現金流量business expenses營業費用cash method現金收付會計法COBRA premium assistancepaymentsCOBRA保費協助付款business gifts業務禮品cash retirement現金清償business loss營業虧損cash withdrawal現金提取business property商業財產cashier’s check銀行本票business uct副產品casualty loss意外事故死亡损失Ccertain government payments某些政府的補助金C corporation股份公司certificate of accuracy準確性證明cafeteria plan自選物項計劃certificate of alien claimingresidence in the United States住美外國僑民證書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Page 4certificate 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coding編碼collect (bring in revenue)收取(收入款項)collect (demand tion 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 學combat zone作戰地區Combined Annual Wage ssion-driver拿佣金的駕駛員Commissioner of the InternalRevenue 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Publication 850 (EN-CN-T) (August 2018)

community property共有財產compensation補償compensation for compute計算computer 公寓confidential保密Coverdell education ered 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 thedisabled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 稅率Consolidated Omnibus BudgetReconciliation Act OBRA)credit union信用合作社constructive contest prize競賽獎金currency transaction ,捐贈currency transaction report bycasinos賭場貨幣進出報告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Ddata數據data bank數據庫data breach資料洩漏data entry (in a 據輸入data transmission數據傳輸Publication 850 (EN-CN-T) (August 2018)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 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 ofdeficiency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 HumanServices健康與公眾服務部Department of Labor劳工部Department of the Treasury財政部Page 5

Department of Veterans Affairs退伍軍人事務部dependency nt care pendent care ,損耗,折耗deposit period ending on (month,day, ositor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 ,傷殘disaster災難disaster 公布disposition (of property)(財產)處置disregarded ,紅利或本金distributions from pensions,earned income testannuities, retirement or賺得收入測試profit-sharing plans, IRAs,earning capacityinsurance contracts, etc.收入能力退休金, 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 education credits教育優惠額配金effectively connected incomedistributive share 利潤分成election worker選舉工作者dividends股息Electronic Federal Tax PaymentSystem (EFTPS)聯邦電子繳稅系統 (EFTPS)division 門divorce decree離婚法令electronic filing電子報稅domestic production activity國內生產活動electronic filing identificationnumber (EFIN)電子報稅識別號碼 (EFIN)donation捐贈electronic funds withdrawal (EFW)電子資金提款 (EFW)double declining tronic report of tips以電子方式申報小費收入double taxation雙徵稅electronic return originator (ERO)電子報稅始件者 (ERO)download ctronic service電子服務elementary school小學draft匯票dual-status alien or dual ue diligence應負的責任,細心審察dues 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Page 6elderly老年人dividend income股息收入eligibility 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 tipsand report to the 報告employee’s report of tips n 850 (EN-CN-T) (August 2018)

employer (adjective)僱主的estate tax遺產稅farm農場employer health plan僱主提供的健康計劃estimated tax預估稅farm income農場收入employer identification number(ElN)僱主身份識別號碼 (EIN)estimated tax payments預估稅繳納額farm operator農場經營人estimated useful life估計使用年限farm worker農場勞工examination (of a tax return)查稅(稅務申報)farmer農民excess contribution超額供款farming務農excise taxes工商稅faxemployment agency fees職業介紹費exclusion of income for bona fideresidents真正居民的收入排除Federal District 有關的executor執行人Federal Employees Health ment taxes就業稅exemption免稅額federal income tax 佈exemption certificate number免稅證書號碼endowment捐贈exemption from withholding免除預扣稅Federal Insurance ContributionsAct enforced collection action强制收稅行動exemptions, standard deduction,and filing 份的資訊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enforcement of the law執法enrolled agent註冊報稅代理人enter (data in a ce rate經驗稅率expire期滿entertainment expenses應酬費extended active duty延期服役entry (on a return)(在報稅單上)填寫申報Fequitable relief衡平法免慰equity (in 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Publication 850 (EN-CN-T) (August 2018)傳真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 deral Unemployment Trust Fund聯邦失業信托基金federal use tax on civil ees費fellowship大學研究生助學金field examination (audit)實地查稅(審計)Page 7

file a tax return報稅foreign account國外帳戶file jointly聯合報稅foreign assets國外資產file separately分别報稅foreign currency外幣file your return on or before(month, day, year)在(年,月,日)之前報稅foreign earned income國外所得收入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 EnforcementNetwork 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 贖回權Page 88300 Report of Cash PaymentsOver 10,000 Received in a Tradeor Business8300【商貿或企業中 10,000 以上現金收入的報告】8849 Claim for Refund of 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:Schedule A (1040)副表 A(1040)Schedule H HouseholdEmployment Taxes副表 H【家庭服務就業稅申報】SS-4 Application for EmployerIdentification S-8 Determination of WorkerStatus for Purposes of FederalEmployment Taxes and IncomeTax 就業身份認證書】W-2 Wage and Tax StatementW-2【工資與稅務說明書】W-3 Transmittal of Wage and 940 Employer’s Annual FederalUnemployment Tax ReturnW-3c Transmittal of 】 Wage and Tax 書】941 Employer’s Quarterly FederalTax ReturnW-4 Employee’s owance 】943 Employer’s Annual Tax Returnfor Agricultural EmployeesW-4P Withholding Certificate for943【農業員工的雇主年度聯邦稅 Pension or Annuity 證明】1040-ES Estimated Tax forW-7 Application for IRS IndividualIndividualsTaxpayer Identification 人納稅識別號碼申請表】1040 U.S. Individual Income TaxW-9 Request for TaxpayerReturnIdentification Number W-9【索取納稅識別號碼和證明】1040NR U.S. Nonresident AlienIncome Tax Returnfoster 子女得稅報稅表】founder (of a trust)2290 Heavy Highway Vehicle Use(信托)創辦人Tax Return2290【高速公路重型機動車使用 franchise特許經營稅報稅單】franchise tax2848 Power of Attorney and特許經營稅Declaration of ee File免費報稅Publication 850 (EN-CN-T) (August 2018)

fringe benefits附加福利guaranteed issue確保回收率的債券hobby loss源自業餘愛好的損失full-time full-time student全職學生Hholder of record證券持有人full-time work全職工作halfway house獲釋犯人重返社會前收容所holding period持有期furnace (heating ,住宅gainful employee有收益的僱員hardship case有特殊困难的案例home loan房屋貸款gainful employment有收益的職業head of household户主,一家之主homeland security國土安全gambling winnings賭博收益health 令health l partner無限責任合伙人health g transfer隔代轉讓health coverage exemption健康保險承保範圍免稅額hospital insurance benefits tax(Medicare)住院保險福利稅geothermal well地熱井health coverage tax 禮品,贈禮health insurance健康保險gift tax饋贈稅Health Insurance Credit 證書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 household住户,家庭household appliances家用電器household employer’s tax guide家庭僱主納稅指南health insurance credit for 保險稅收優惠household employment taxes家庭僱傭就業稅health insurance health insurance policy健康保險計劃hearing aid助聽器hearing impaired聽覺殘障heavy highway vehicle use 表high school高中highway use tax高速公路使用稅Publication 850 (EN-CN-T) (August 2018)household income家庭收入housing allowance住房津貼Iidentity protection personalidentification number (IP PIN)身份保護個人識別號碼 (IP PIN)Identity Protection SpecializedUnit (IPSU)身份保護專業單位 (IPSU)identity theft身份竊盜impose a tax徵稅Page 9

in-law姻親input輸入itemized 償債,破產items of tax preference稅務優惠項目income come-splitting收入分解值installment agreement分期付款計劃income subject to tax ncome 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 creditsafter itance 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Page 10insurance 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 est 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 taxpayeridentification number (ITIN)個人報稅識別號碼 (ITIN)jeopardy 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Kkeep records保存記錄Keogh Retirement PlanKeogh退休計劃kickback回扣kind of tax稅收類別Llandlord房產主late filing penalty延誤報稅的罰款issue (a check)開出(支票),發(支票)late payment penalty延誤付款的罰金item項目later alternate valuation後期比較估價itemize列舉項目law enforcement officer執法官Publication 850 (EN-CN-T) (August 2018)

law enforcement cal insurance 期lease租賃lookback 售loss of income收入損失legal expenses (for services of anattorney)律師費low income低收入legal person法人low-income 或計時)儀表,公尺middle school中學migrant worker季節性工人,流動工人legal services plan法律服務計劃Low Income Taxpayer Clinics(LITC)低收入納稅者服務處 (LITC)lender貸方lump sum一次總付金額military differential pay軍人差別工資lessee, e imum essential coverage(MEC)最低基本保險 (MEC)letterhead箋頭,信箋maintenance (of a household)維持生計(家庭)levy徵收make payable to付款抬頭levy (on a bank account)徵收,没收(銀行帳戶)marginal cost邊際成本levy on wages徵收,没收(工資)marginal revenue邊際收益levy release解除徵稅marginal tax 高價格lien留置權,抵押權marketplace (ACA-related)市集(關於ACA)life annuity養老年金marriage certificate結婚證書life insurance policy壽險保單married已婚lifetime learning credit終身教育費抵稅優惠master’s degree in某學科的碩士學位limited distribution有限分發math error計算錯誤Limited Liability Company (LLC)有限責任公司 (LLC)Medicaid聯邦醫療補助limited partnership有限合

the Chinese language or legal tradition. The terms in this glossary are among the most com-monly used in documents published by the IRS. They are presented in English with Chinese translations. This glossary isn’t a legal document and none of the terms found in it should be understood to change the