acca在国内称为"国际注册会计师"，acca证书作为财会界的通行证，具有很高的含金量。那么，acca都有哪些财经英语单词呢，今天中公财经网小编给大家总结一些acca 知识点中关于企业所得税的单词，一起来学习吧！
individual proprietorship enterprise
个人独资企业
resident enterprise 居民企业
taxable income amount 应纳税所得额
total income amount 收入总额
the treasury appropriations 财政拨款
administrative fees 行政事业性收费
governmental funds 政府性基金
public welfare donations 公益性捐赠支出
surcharge for overdue tax payment 税收滞纳金
pecuniary punishment 罚金
fines n. 罚款
losses of confiscated properties 被没收财物的损失
sponsorship expenditures 赞助支出
long-term deferred expenditures 长期待摊费用
rebuild v. 改建
carry forward 结转
prevail v. 胜过，占优势
payable tax amount 应纳税额
preferential tax treatments 税收优惠
NPO, non-profit organization 非营利组织
small meager-profit enterprise 小型微利企业
high-tech enterprise 高新技术企业
startup investment 创业投资
downsize v. 削减，缩小规模
withholding by sources 源泉扣缴
obligatory withholder 扣缴义务人
special adjustments to tax payments 特别纳税调整
arm’s length transaction 公平交易
pricing arrangement 定价安排
transitional preferential tax treatments 过渡性税收优惠
administration of tax levy 征收管理
the Law of PRC on Administration of Tax Collection* 中华人民共和国税收征收管理法
tax year 纳税年度
pay in advance 预缴
enterprise income tax return 企业所得税纳税申报表
payable or refundable taxes 应缴应退税款
deregistration formalities 办理注销登记手续
formalities n. 手
以上就是关于acca的相关内容。想了解更多关于2019年acca培训课程，欢迎加入关注中公财经网。
