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Department of the Treasury Internal Revenue Service Publication

850 (EN-CN-S) (Rev.

August 2018) Cat. No. 50219Z English- Chinese (Simplified) Glossary of Tax Words and Phrases Used in Publications Issued by the IRS Get forms and other information faster and easier at: ? IRS.gov (English) ? IRS.gov/Spanish (Espa?ol) ? IRS.gov/Chinese (中文) ? IRS.gov/Korean (???) ? IRS.gov/Russian (Pусский) ? IRS.gov/Vietnamese (Ti?ngVi?t) Introduction This glossary has been developed in cooperation with nu- merous professional translators and editors. Its purpose is to establish high standards for the quality of language us- age, to promote uniformity in language usage, and to mini- mize the risk of misinterpretation of Chinese-language materials issued by the Internal Revenue Service (IRS). This glossary is being issued, among other things, to provide a foundation for translation of federal tax terminol- ogy. It provides Chinese equivalents in simplified charac- ters, used primarily in mainland China, Singapore, and Malaysia. It must be noted that invention and compromise are always involved in selecting words and phrases to de- scribe certain tax concepts that may have no precise equivalent in 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 meaning of any provisions of law, regulations, or any other authoritative precedent. Although a reader may under- stand terms as translated to have particular meanings, the legal meanings of the terms are controlled by the law, reg- ulations, and administrative and judicial decisions. A peri- odic review is made to determine whether any additions, deletions, or revisions are needed. Comments and suggestions. We welcome your com- ments about this publication and your suggestions for fu- ture editions. You can send us comments from IRS.gov/ FormComments. Or you can write to: Internal Revenue Service Tax Forms and Publications

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2018 English to Chinese (Simplified) A abandoned spouse 被遗弃的配偶 abandonment 遗弃,放弃 abandonment clause 放弃条款 abatement of tax 税款减免 ability to pay 支付能力 absorption rate 消耗吸收率,归入成本率 abusive tax shelter 滥用避税计划 accelerated depreciation 加速折旧 acceptance agent 验收代理人 according to our records 根据我们的记录 account 帐户 account statement 帐目报告单 accountable plan 实报实销计划 accountant 会计 accounting method 会计记帐方法 accounting period 会计结算期 accounts payable 应付款 accounts receivable 应收款 accrual 应计 accrual accounting 应计累积法 accrual method 应计法 accrued income 应计收入 accrued interest 应计利息 accrued taxes 应计税额 acknowledgement file 确认档案 activity engaged in for a profit 营利活动 additional child tax credit 附加子女减税优惠 additional taxes on qualified plans (including IRAs) and other tax-favored accounts 认可退休计划(包括IRA)和其它利税 帐户附的加税 adjusted gross income (AGI) 调整后总收入 (AGI) adjusted itemized deductions 调整后列举扣除额 adjusted tax basis 调整后税基数 adjustment 调整 adoption agency 领养机构 adoption agency fees 领养代办费 adoption tax credit 领养税务优惠 adoption taxpayer identification number (ATIN) 领养儿童纳税识别号码 (ATIN) advanced payment 预付款 advanced premium tax credit 保费税额抵免优惠的预付款 advocate 辩护人 affidavit 宣誓书 after-tax basis 税后基数 age test 年龄规条 agency 机构 agency (contractual) 代理机构(契约合同制) agent (contractual) 代理人(契约合同制) agent-driver 代理司机 agreement 协议 Alaska Permanent Fund 阿拉斯加永久基金 alien resident card 税法定义居民身份证 alimony 赡养费 allocate (verb) 分配 (动词) allocation 分配法 allowances (W-4) 税务允许额 (W-4) Alternate Trade Adjustment Assistance (ATAA) 协助贸易调整补充计划 (ATAA) alternative fuel vehicle refueling property credit 替代燃料汽车的加油财产税收抵免 alternative minimum tax 替代性的最低限额税 alternative motor vehicle 替代车辆 alternative motor vehicle credit 替代马达汽车的抵免优惠 alternative tax 替代税 amended return 修改过的税表 amended U.S. individual income tax return 修改过的美国个人所得税申报表 American opportunity tax credit 美国机会税收优惠 amortized bond premium 摊销债券溢价 amount realized 实得金额 announcement 通知 annual income 年收入 annual leave 年度假期 annualized income installment method 按年度计算分期支付收入的方法 annuity 年金 Page