ACCA F6考試高頻單詞表

Adjusted net income

調(diào)整后凈收入

Allowable deductions

準(zhǔn)予扣除數(shù)

Annual allowance

每年免稅額

Annual Investment Allowance (AIA)

年度投資補(bǔ)貼

Beneficial loans

有利的貸款

Calculation of tax on death estate

遺產(chǎn)稅計(jì)算

Capital allowances

資本減免額

Capital expenditure

資本性支出

Capital gains tax

資本利得稅

Annual exempt amount

每年的免稅額

Capital losses

資本損失

Chargeable asset

應(yīng)稅資產(chǎn)

Chargeable disposal

應(yīng)稅處置所得

Chattel

動(dòng)產(chǎn)

Exempt asset

免稅資產(chǎn)

Holdover relief

緩繳稅款優(yōu)惠

Tax payable

應(yīng)交稅費(fèi)

Taxable gains

應(yīng)稅所得

Valuing quoted shares

股票估值

Cash basis of accounting

收付實(shí)現(xiàn)制

Cessation of trade

經(jīng)營(yíng)終止

Chargeable lifetime transfer (CLTs)

生前轉(zhuǎn)增的資產(chǎn)稅

Charitable donations

慈善捐贈(zèng)

Child benefit

兒童福利

Tax exempt benefit

免稅福利

Corporation tax

企業(yè)所得稅

Dividend income

股利收入

Exempt income

免稅收入

Filing date for a personal tax return

個(gè)人所得稅申報(bào)日期

Fiscal year

財(cái)政年度

Franked investment income (FII)

免稅投資收入

Gift aid donations

捐贈(zèng)禮物

Gilts

金邊證券

Her Majesty's Revenue and Customs

英國(guó)稅務(wù)海關(guān)總署

Income tax payable

應(yīng)交個(gè)人所得稅

Inheritance tax

遺產(chǎn)稅

Interest on late paid tax

延遲繳稅利息

Interest on overdue tax

滯納交稅利息

Miscellaneous income

其他收入

National insurance

國(guó)民保險(xiǎn)

New individual savings accounts (NISAs) 新個(gè)人儲(chǔ)蓄賬戶

Occupational pension scheme

職業(yè)退休金計(jì)劃

Payroll deduction scheme

工資扣除計(jì)劃

Potentially exempt transfer (PET)

潛在的免稅轉(zhuǎn)移

Pre-trading expenditure

經(jīng)營(yíng)前指出

Statutory mileage allowances

法定里程津貼

Tax avoidance

避稅

Tax evasion

偷稅

Tax returns

納稅申報(bào)表

Tax tribunal

稅務(wù)法庭

Taxable income

應(yīng)稅收入

Tribunal hearings

法庭聽證會(huì)

Value added tax (VAT)

增值稅

VAT invoices

增值稅發(fā)票

VAT periods

增值稅期間

Wear and tear allowance

資本折舊額度

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