税收术语表

A
Adjusted Gross Income (AGI)
An interim calculation in the computation of income tax liability. It is computed by subtracting certain allowable adjustments from gross income.
税后回报
扣除税收影响后的投资收益.
审计
审计由客观的专业人员对公司的会计和财务文件进行的检查. The audit is done to determine the records' accuracy, 一致性, and conformity to legal and accounting principles.
B
账面价值
The net value of a company's assets, less its liabilities and the liquidation price of its preferred issues. 净资产值除以流通在外的普通股股数等于每股账面价值, which may be higher or lower than the stock's market value.
C
资本利得或损失
资本资产的销售价格与购买价格之间的差额. 当这个差额为正值时，这个差额被称为资本利得. When the difference is negative, it is a capital loss.
Certified Public Accountant (CPA)
由州会计委员会颁发给通过统一注册会计师考试（由美国注册会计师协会管理）并满足该州对认证的教育和专业经验要求的个人的专业执照.
夫妻共同财产
各州的法律各不相同, 但一般来说，婚姻期间获得的所有财产——不包括配偶一方从遗嘱中获得的财产, 继承, or gift -- is considered 夫妻共同财产, and each partner is entitled to one half. This includes debt accumulated. Nine states currently have 夫妻共同财产 laws: Arizona, 加州, 爱达荷州, 路易斯安那州, 内华达, 新墨西哥, 德州, 华盛顿, 和威斯康辛州. (Alaska adopted a 夫妻共同财产 system in 1998, but it is optional.)
复利
感兴趣 that is computed on the principal and on the accrued interest. 复利可以连续计算、每日计算、每月计算、每季度计算、每半年计算或每年计算.
D
扣除
An amount that can be subtracted from gross income, 从总地产, 或者来自礼物, thereby lowering the amount on which tax is assessed.
固定收益计划
一种合格的退休计划，根据该计划，退休的雇员将获得一笔有保障的退休基金, usually payable in installments. 雇主可按资助福利所需的水平每年向该计划缴款. 每年的捐款被限制在一个特定的数额，并与通货膨胀挂钩.
固定供款计划
一种退休计划，根据该计划，雇主或雇员每年按雇员薪酬或公司利润的固定百分比缴付供款. The amount of retirement benefits is not guaranteed; rather, it depends upon the investment performance of the employee's account.
股息
按比例分配的收益，通常由公司以现金形式分配给股东. 优先股, 股息 are usually fixed; with common shares, 股息 may vary with the fortunes of the company.
E
Employer-Sponsored Retirement Plan
A tax-favored retirement plan that is sponsored by an employer. Among the more common employer-sponsored retirement plans are 401(k) plans, 403 (b)的计划, simplified employee 养老金计划s, 利润分享计划.
登记代理人（EA）
注册代理人是指通过了适当的考试，以便在国税局代表纳税人的人. 注册代理, like attorneys and certified public accountants, are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before.
遗产税
Upon the death of a decedent, 联邦和州政府对留给他人的遗产价值征税（有限制）。.
F
Federal Income Tax Bracket
The range of taxable income that is taxable at a certain rate. The brackets are 10 percent, 12%, 22%, 24%, 32%, 35%, 37%.
401 (k)计划
A defined contribution plan that may be established by a company for retirement. Employees may allocate a portion of their salaries into this plan, 而供款则从他们的收入中扣除（有限制）。. Contributions and earnings will compound tax deferred. Withdrawals from a 401(k) plan are taxed as ordinary income, 如果在59岁半之前提取，可能还要缴纳10%的罚款.
403 (b)的计划
由非营利组织或学校为退休而设立的固定缴款计划. Employees may allocate a portion of their salaries into this plan, 而供款则从他们的收入中扣除（有限制）。. Contributions and earnings will compound tax deferred. Withdrawals from a 403(b) plan are taxed as ordinary income, 如果在59岁半之前提取，可能还要缴纳10%的罚款.
G
礼物税
A federal tax levied on the transfer of property as a gift. This tax is paid by the donor. Most states also impose a gift tax. The gift tax exclusion is indexed for inflation.
I
Individual Retirement Account (IRA)
在计算联邦和州所得税时，如果纳税人符合某些要求，向传统IRA的捐款可以从所得收入中扣除. The earnings accumulate tax deferred until withdrawn, and then the entire withdrawal is taxed as ordinary income. 没有资格作出免赔供款的个人可以作出免赔供款, the earnings on which would be tax deferred.
J
共有财产
Property owned by two or more persons under joint tenancy, 共有财产, or, 在一些州, 夫妻共同财产.
L
一次性分配
The disbursement of the entire value of an employer-sponsored retirement plan, 养老金计划, 年金, or similar account to the account owner or beneficiary. Lump-sum distributions may be rolled over into another tax-deferred account.
M
边际税率
The amount of tax paid on an additional dollar of income. As income rises, so does the tax rate.
婚姻扣除
税法中的一项规定，允许已故配偶的所有资产转移给未亡配偶，免交遗产税. This provision is also referred to as the "unlimited marital deduction." The marital deduction may not apply in the case of noncitizens.
N
资产净值
The per-share value of a mutual fund's current holdings. 资产净值的计算方法是将基金资产的净市值除以流通股的数量.
P
主要
在证券中，本金是投资的金额，不包括收益. In a debt instrument such as a bond, it is the face amount.
利润分享计划
An agreement under which employees share in the profits of their employer. The company makes annual contributions to the employees' accounts. 这些资金通常累积到员工退休或离开公司时才会交税.
Q
合资格退休计划
养老金, 利润分享, 或由雇主为雇员设立的合格储蓄计划. These plans must be established in conformity with IRS rules. 供款累积递延至提取，并可作为当期业务费用向雇主扣除.
R
展期
一种个人将资产从一个退休计划转移到另一个退休计划而不承认收入的纳税方法. 轮转的要求取决于发布该版本的程序类型和接收该版本的程序类型.
罗斯IRA
一个不可扣除的个人退休账户，在满足某些条件时允许免税提款. Income and contribution limits apply.
S
Self-Employed Retirement Plans
In the past, the terms “Keogh plan” and “H.R. “10个计划”被用来区分自雇个人制定的退休计划与公司或其他实体制定的计划. 然而, 自雇退休计划现在通常以所使用的特定类型的计划的名称来指代, 例如SEP IRA, 简单的401 (k), 或者自营职业者401(k). The contribution amount is indexed annually for inflation.
Simplified Employee Pension Plan (SEP)
A type of plan under which the employer contributes to an employee's IRA. Contributions may be made up to a certain limit and are immediately vested.
配偶爱尔兰共和军
An IRA designed for a couple when one spouse has no earned income. 每年向个人退休帐户和配偶个人退休帐户的最高供款总额不能超过年度供款限额或收入的100%（以较低者为准）。. The total may be split between the two IRAs as the couple wishes, 但对任何一个个人退休帐户的供款不得超过最高年度供款限额.
T
税收抵免
税收抵免, the most appealing type of tax deductions, 都是直接减去的, 一美元换一美元, 从你的所得税账单上.
税收递延
感兴趣, 股息, 或者在某些账户或计划中免税增长的资本收益，直到它们被提取.
免税债券
在某些条件下, the interest from bonds issued by states, 城市, and certain other government agencies is exempt from federal income taxes. 在很多州, 免税债券的利息也将免征州和地方所得税. If you sell a tax-exempt bond at a profit, you could incur capital gains taxes. 一些免税债券利息可能要缴纳联邦替代性最低税. The principal value of bonds fluctuates with market conditions. 到期前出售的债券的价值可能高于或低于其原始成本.
应纳税所得额
The amount of income used to compute tax liability. It is determined by subtracting adjustments, itemized deductions or the standard deduction, and personal exemptions from gross income.