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说明：双击或选中下面任意单词，将显示该词的音标、读音、翻译等；选中中文或多个词，将显示翻译。
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1) disposal of finance and tax
财税处理
2) revenue and financing
税收理财
1.
To achieve the maximal profit of the enterprise,the revenue and financing seems particularly important because the original financial accounting concepts and methods become very backward under the modern enterprise management system.
现代企业制度治理下原有的会计理财观念和手段在当今社会里已显得十分落后,为了更大地实现企业利益最大化,税收理财就显得尤为重要。
3) new concept of finance and taxation
新财税理念
1.
According to the new concept of finance and taxation,which is highlighting fairness with due consideration for efficiency,the writer offers the corresponding taxation policies on fair income: to change concept of finance and taxation,readjust taxation policies and systems,and facilitate the reform on levy and administration of individual income tax.
中国居民收入差距的现状令人堪忧,应遵循“公平优先、兼顾效率”的新财税理念,构建公平居民收入分配的税收对策:转变财税理念,调整税收政策和制度,推进个人所得税征管制度改革。
4) Revenue and Financing Management
税收与理财
5) tax treatment
税务处理
1.
How to standardise the tax treatment of the stock payment;
如何规范股份支付的税务处理
2.
Cause analysis and countermeasures on the differences between accounting treatment and tax treatment
会计处理与税务处理差异的成因分析及对策
3.
This paper analyzes on the differences between the accounting treatment and the tax treatment involved in the donation expenditure and the reception income of the domestic-funded enterprises, puts forward some arguments about the actual treatment of the donation expenditure and the reception income, and provides the treatment model that accords with the accounting principles.
分析了内资企业捐赠支出和受赠收入所涉及的会计处理和税务处理的差异,从实务的角度提出了捐赠支出和受赠收入实际处理中有争议的问题,并给出了符合会计准则的处理方式。
6) tax administration
税务处理
1.
In this paper,the author comparatively analyzes the accounting and tax administration in equity investments,elaberates the tax pay readjustment process in equity investments and further summarizes its filling and listing thinking,concrete process and methods in the tax returns of yearly income.
通过对股权投资业务的会计与税务处理进行对比分析,详细地阐述了股权投资业务的纳税调整过程,并进一步总结出其在年度所得税纳税申报表中的填列思路、具体过程和方法。
补充资料：表面处理、热处理关连用语英汉对照
age hardening 时效硬化 ageing 老化处理
air hardening 气体硬化 air patenting 空气韧化
annealing 退火 anode effect 阳极效应
anodizing 阳极氧化处理 atomloy treatment 阿托木洛伊表面
austempering 奥氏体等温淬火 austenite 奥斯田体/奥氏体
bainite 贝氏体 banded structure 条纹状组织
barrel plating 滚镀 barrel tumbling 滚筒打光
blackening 染黑法 blue shortness 青熟脆性
bonderizing 磷酸盐皮膜处理 box annealing 箱型退火
box carburizing 封箱渗碳 bright electroplating 辉面电镀
bright heat treatment 光辉热处理 bypass heat treatment 旁路热处理
carbide 炭化物 carburized case depth 浸碳硬化深层
carburizing 渗碳 cementite 炭化铁
chemical plating 化学电镀 chemical vapor deposition 化学蒸镀
coarsening 结晶粒粗大化 coating 涂布被覆
cold shortness 低温脆性 comemtite 渗碳体
controlled atmosphere 大气热处理 corner effect 锐角效应
creeping discharge 蠕缓放电 decarburization 脱碳处理
decarburizing 脱碳退火 depth of hardening 硬化深层
diffusion 扩散 diffusion annealing 扩散退火
electrolytic hardening 电解淬火 embossing 压花
etching 表面蚀刻 ferrite 肥粒铁
first stage annealing 第一段退火 flame hardening 火焰硬化
flame treatment 火焰处理 full annealing 完全退火
gaseous cyaniding 气体氧化法 globular cementite 球状炭化铁
grain size 结晶粒度 granolite treatment 磷酸溶液热处理
graphitizing 石墨退火 hardenability 硬化性
hardenability curve 硬化性曲线 hardening 硬化
heat treatment 热处理 hot bath quenching 热浴淬火
hot dipping 热浸镀 induction hardening 高周波硬化
ion carbonitriding 离子渗碳氮化 ion carburizing 离子渗碳处理
ion plating 离子电镀 isothermal annealing 等温退火
liquid honing 液体喷砂法 low temperature annealing 低温退火
malleablizing 可锻化退火 martempering 麻回火处理
martensite 马氏体/硬化铁炭
metallikon 金属喷镀法
metallizing 真空涂膜 nitriding 氮化处理 ~
nitrocarburizing 软氮化 normalizing 正常化
oil quenching 油淬化 overageing 过老化
overheating 过热 pearlite 针尖组织
phosphating 磷酸盐皮膜处理 physical vapor deposition 物理蒸镀
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条
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