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850 (EN-CN-S) (August 2018) annuity bond 年金债券 appeal (noun) 上诉 appeal rights 上诉权 appeal (verb) 提出上诉 applicable large employer (ALE) 适用的大型雇主 (ALE) applicant 申请人 application for a social security card 社会安全卡的申请 application for IRS individual taxpayer identification number 联邦个人纳税识别号码申请书 application for taxpayer identification number for pending U.S. adoptions 为即将被领养人取得纳税识别号码 的申请书 appraiser 估价人 arbitrators 仲裁人 Archer MSA 阿切尔医疗存款帐户 Archer MSAs and long-term care insurance contracts 阿切尔医疗存款帐户及长期医疗护 理保险合同 area code 电话区码 armed forces'

tax guide 军队税务指南 arrangement 安排 arrears 欠款 as-you-go basis 随赚随交为基础 assess 评估,征收 assessed self-employment tax 征收的自雇税 assessment of tax 征收税款 asset forfeiture 资产没收 assets 财产,资产 assignee 受让人 attachment 附件 attest (verb) 证明 attestation clause (noun) 证明条款 attorney-in-fact 代理人 audit 查税 Audit Division 查税部门 audit of a return 报税表审查 auditor 审查员 authenticate 证实 authorized IRS e-file provider 经国税局授权的电子报税服务商 auto tag 汽车牌照 average tax rate 平均税率 award (prizes and awards) 奖励(奖金,奖赏) B back taxes 拖欠税款 backpay 拖欠工资 backup withholding 备用预扣税款 bad debt 坏帐 balance 收支平衡,余额 balance sheet 资产负债表 bank failure 银行倒闭 bank statement 银行结算单 bankruptcy 破产 barter 以物易物 barter exchange (noun) 以物易物交换 (名词) bartering income 以物易物收入 base cost 基础成本 basis 基础 beneficiary 受益人 benefits 福利 bequest 遗赠 bill 帐单 boilerplate 各种文件的标准条文 bona fide resident (for tax purposes) 名副其实的居民(为税务目的) bond 债券 bond discount 债券折扣 bond for payment of tax 付税保证金 bond income 债券收入 bond premium 债券溢价 bond retirement 债券收回 bonus 红利 bookkeeper 记帐员 bookmark (information technology) 书签(信息科技) borrower 贷款人 box (表格上的)框,格bracket (tax) (纳税)类别等级 branch 分支 , 分行 Publication

850 (EN-CN-S) (August 2018) Page

3 breach of contract 违约 bring an action 提起诉讼 broker 经纪人 browser 浏览器 Bureau of the Fiscal Service 财政服务局 bus 公共汽车 business 商业 business expenses 营业费用 business gifts 业务礼品 business loss 营业亏损 business property 商业财产 business trust 商业信托 by-product 副产品 C C corporation 股份公司 cafeteria plan 自选物项计划 calendar year 日历年度 candidate for a college degree 攻读大学学位者 capital assets 固定资产 capital base 资本基础 capital expenditures 资本支出 capital gain 资本收益 capital gains tax 资本收益税 capital investment 资本投资 capital loss 资本损失 capital turnover 资本周转 carry on a trade or business 经营贸易或商业 carryover loss 结转亏损 cash 现金 cash basis 收付实现制 , 现金基础 cash disbursement 现金支付 cash flow 现金流量 cash method 现金收付会计法 cash retirement 现金清偿 cash withdrawal 现金提取 cashier'

s check 银行支票 casualty 意外事故死亡 casualty loss 意外事故死亡损失 certain government payments 某些政府的补助金 certificate of accuracy 准确性证明 certificate of alien claiming residence in the United States 住美外国侨民证书 certificate of compliance 合格证,合格证书 certificate of deposit (CD) 定期存款 (CD) certificate of discharge 解除证书 certified copy 检定副本 certified public accountant 注册会计师 charitable contribution 慈善捐献 charitable organization 慈善组织 checking account 支票帐户 child care 儿童照管 child support 儿童抚养费 child tax credit 子女税优惠 child with special needs 有特殊需要的儿童 claim 申报 clerical error 文员笔误 co-worker 同事 COBRA premium assistance payments COBRA保费协助付款 coding 编码 collect (bring in revenue) 收取(收入款项) collect (demand payment) 追索征收(所欠应付税款) Collection Appeals Program (CAP) 追索征收上诉计划 (CAP) Collection Division 国税局税款追索征收部 collection due process hearing 追讨正当法律程序听证会 college 大学 combat zone 作战地区 Combined Annual Wage Reporting System 联合年度工资报告系统 commission-driver 拿佣金的驾驶员 Commissioner of the Internal Revenue Service 国税局局长 commodities 商品 common carrier 运输公司,普通运输工具 common law 普通法 common-law employee 普通法员工 common-law marriage 普通法婚姻 community income 共同收入 Page