2018年ACCA考试TX（英国税）单词表

ACCA TX（英国税）单词表：

Adjusted net income

调整后净收入

Allowable deductions

准予扣除数

Annual allowance

每年免税额

Annual Investment Allowance (AIA)

年度投资补贴

Beneficial loans

有利的贷款

Calculation of tax on death estate

遗产税计算

Capital allowances

资本减免额

Capital expenditure

资本性支出

Capital gains tax

资本利得税

Annual exempt amount

每年的免税额

Capital losses

资本损失

Chargeable asset

应税资产

Chargeable disposal

应税处置所得

Chattel

动产

Exempt asset

免税资产

Holdover relief

缓缴税款优惠

Tax payable

应交税费

Taxable gains

应税所得

Valuing quoted shares

股票估值

Cash basis of accounting

收付实现制

Cessation of trade

经营终止

Chargeable lifetime transfer (CLTs)

生前转增的资产税

Charitable donations

慈善捐赠

Child benefit

儿童福利

Tax exempt benefit

免税福利

Corporation tax

企业所得税

Dividend income

股利收入

Exempt income

免税收入

Filing date for a personal tax return

个人所得税申报日期

Fiscal year

财政年度

Franked investment income (FII)

免税投资收入

Gift aid donations

捐赠礼物

Gilts

金边证券

Her Majesty's Revenue and Customs

英国税务海关总署

Income tax payable

应交个人所得税

Inheritance tax

遗产税

Interest on late paid tax

延迟缴税利息

Interest on overdue tax

滞纳交税利息

Miscellaneous income

其他收入

National insurance

国民保险

New individual savings accounts (NISAs)

新个人储蓄账户

Occupational pension scheme

职业退休金计划

Payroll deduction scheme

工资扣除计划

Potentially exempt transfer (PET)

潜在的免税转移

Pre-trading expenditure

经营前指出

Statutory mileage allowances

法定里程津贴

Tax avoidance

避税

Tax evasion

偷税

Tax returns

纳税申报表

Tax tribunal

税务法庭

Taxable income

应税收入

Tribunal hearings

法庭听证会

Value added tax (VAT)

增值税

VAT invoices

增值税发票

VAT periods

增值税期间

Wear and tear allowance

资本折旧额度