财税词汇.pdfVIP

ENGLISH-CHINESE GLOSSARY California 英中對照詞彙 Glossary of Tax Terms It is the goal of the Franchise Tax Board that all California taxpayers have available to them the information they need to complete their state income tax returns. The purpose of this booklet is to assist Chinese-speaking individuals who need help to understand the technical tax terms contained in the state income tax forms and instructions. The booklet contains a glossary of terms that FTB commonly uses. The terms are first presented in English and then translated into Chinese. The second half reverses the process. For more information about the services offered by the Franchise Tax Board, including bilingual assistance, see the back cover of this booklet. 稅務名詞詞彙 加州稅局的宗旨是使所有加州纳稅人士都能得到他們所 需要用來填報稅表的資料。此小册子旨在協助需要幫助 的使用中文的個人以了解州所得稅申報表及說明上的技 術性稅務名詞。 此小册子包含了稅務局一般常用的稅務詞彙表. 詞彙首 先部份會以英文翻譯為中文來呈現.第二部份則反之. 欲知稅務局所提供的其他服務資料,包括雙語協助,請參 閱小册子背頁。 This Glossary is not a legal document, and is for informational assistance purposes only. Although a reader may understand terms as translated to have particular meanings, the legal meanings of the terms are controlled by the law, regulations, and administrative and judicial decisions. English — Chinese Glossary A Dependent 依靠者 Dependent care expenses 依靠者之照料開支 Adjusted itemized deductions 調整後的分項扣除 Direct deposi