A. 會計英文專業詞翻譯:短期借款,應付賬款,預計負債,預付賬款..........
短期借款Short Term Loan ，應付賬款accountspayable，預計負債Estimated Liabilities，預付賬款Prepayments
短期借款是指企業根據生產經營的需要，從銀行或其他金融機構借入的償還期在一年以內的各種借款，包括生產周轉借款、臨時借款等。
應付賬款是企業(金融)應支付但尚未支付的手續費和傭金。
預計負債是指根據或有事項等相關准則確認的各項預計負債，包括對外提供擔保、未決訴訟、產品質量保證、重組義務以及固定資產和礦區權益棄置義務等產生的預計負債。
預付賬款是指企業按照購貨合同的規定，預先以貨幣資金或貨幣等價物支付供應單位的款項。
(1)融資利率base擴展閱讀：
預計負債的賬務處理
一、本科目核算企業確認的對外提供擔保、未決訴訟、產品質量保證、重組義務、虧損性合同等預計負債。
二、本科目可按形成預計負債的交易或事項進行明細核算。
三、預計負債的主要賬務處理。
（一）企業由對外提供擔保、未決訴訟、重組義務產生的預計負債，應按確定的金額，借記「營業外支出」等科目，貸記本科目。由產品質量保證產生的預計負債，應按確定的金額，借記「銷售費用」科目，貸記本科目。
由資產棄置義務產生的預計負債，應按確定的金額，借記「固定資產」或「油氣資產」科目，貸記本科目。在固定資產或油氣資產的使用壽命內，按計算確定各期應負擔的利息費用，借記「財務費用」科目，貸記本科目。
（二）實際清償或沖減的預計負債，借記本科目，貸記「銀行存款」等科目。
（三）根據確鑿證據需要對已確認的預計負債進行調整的，調整增加的預計負債，借記有關科目，貸記本科目；調整減少的預計負債做相反的會計分錄。
四、本科目期末貸方余額，反映企業已確認尚未支付的預計負債。
B. 公司base上海，目前在尋求天使輪融資，請問有什麼靠譜的投融資平台推薦嗎
可以找一些專業的FA機構，讓他們幫你規劃合適的融資服務！
C. 關於accounting的詞彙
Account 帳戶
Accounting system 會計系統
American Accounting Association 美國會計協會
American Institute of CPAs 美國注冊會計師協會
Audit 審計
Balance sheet 資產負債表
Bookkeepking 簿記
Cash flow prospects 現金流量預測
Certificate in Internal Auditing 內部審計證書
Certificate in Management Accounting 管理會計證書
Certificate Public Accountant注冊會計師
Cost accounting 成本會計
External users 外部使用者
Financial accounting 財務會計
Financial Accounting Standards Board 財務會計准則委員會
Financial forecast 財務預測
Generally accepted accounting principles 公認會計原則
General-purpose information 通用目的信息
Government Accounting Office 政府會計辦公室
Income statement 損益表
Institute of Internal Auditors 內部審計師協會
Institute of Management Accountants 管理會計師協會
Integrity 整合性
Internal auditing 內部審計
Internal control structure 內部控制結構
Internal Revenue Service 國內收入署
Internal users 內部使用者
Management accounting 管理會計
Return of investment 投資回報
Return on investment 投資報酬
Securities and Exchange Commission 證券交易委員會
Statement of cash flow 現金流量表
Statement of financial position 財務狀況表
Tax accounting 稅務會計
Accounting equation 會計等式
Articulation 勾稽關系
Assets 資產
Business entity 企業個體
Capital stock 股本
Corporation 公司
Cost principle 成本原則
Creditor 債權人
Deflation 通貨緊縮
Disclosure 批露
Expenses 費用
Financial statement 財務報表
Financial activities 籌資活動
Going-concern assumption 持續經營假設
Inflation 通貨膨漲
Investing activities 投資活動
Liabilities 負債
Negative cash flow 負現金流量
Operating activities 經營活動
Owners equity 所有者權益
Partnership 合夥企業
Positive cash flow 正現金流量
Retained earning 留存利潤
Revenue 收
Sole proprietorship 獨資企業
Solvency 清償能力
Stable-dollar assumption 穩定貨幣假設
Stockholders 股東
Stockholders equity 股東權益
Window dressing 門麵粉飾
a payment or serious payments 一次或多次付款
abatement 扣減
absolute and unconditional payments 絕對和無條件付款
accelerated payment 加速支付
acceptance date 接受日
acceptance 接受
accession 加入
accessories 附屬設備
accountability 承擔責任的程度
accounting benefits 會計利益
accounting period 會計期間
accounting policies 會計政策
accounting principle 會計准則
accounting treatment 會計處理
accounts receivables 應收賬款
accounts 賬項
accredited investors 經備案的投資人
accumulated allowance 累計准備金
acknowledgement requirement 對承認的要求
acquisition of assets 資產的取得
acquisitions 兼並
Act on Proct Liability （德國）生產責任法
action 訴訟
actual ownership 事實上的所有權
additional filings 補充備案
additional margin 附加利差
additional risk附加風險
additions （設備的）附件
adjusted tax basis 已調整稅基
adjustment of yield 對收益的調整
administrative fee管理費
Administrative Law（美國）行政法
advance notice 事先通知
advance 放款
adverse tax consequences 不利的稅收後果
advertising 做廣告
affiliated group 聯合團體
affiliate 附屬機構
African Leasing Association 非洲租賃協會
after-tax rate 稅後利率
aggregate rents 合計租金
aggregate risk 合計風險
agreement concerning rights of explore natural resources 涉及自然資源開發權的協議
agreement 協議
alliances 聯盟
allocation of finance income 財務收益分配
allowance for losses on receivables 應收款損失備抵金
alternative uses 改換用途地使用
amenability to foreign investment 外國投資的易受控製程度
amendment 修改
amortization of deferred loan fees and related consideration 遞延的貸款費和相關的報酬的攤銷
amortization schele 攤銷進度表
amortize 攤銷
amount of recourse 求償金額
amount of usage 使用量
AMT (Alternative Minimum Tax) （美國）可替代最低稅
analogous to類推為
annual budget appropriation 年度預算撥款
appendix （契約性文件的）附件
applicable law 適用法律
applicable securities laws適用的證券法律
applicable tax life 適用的應納稅壽命
appraisal 評估
appraisers 評估人員
appreciation 溢價
appropriation provisions 撥款條例
appropriation 侵佔
approval authority 核准權
approval 核准
approximation近似
arbitrary and artificially high value (承租人違約出租人收回租賃物時法官判決的)任意的和人為抬高的價值
arbitration 仲裁
arm's length transaction 公平交易
arrangement 安排
arrest 扣留
Article 2A 美國統一商法典關於法定融資租賃的條款
articles of incorporation 公司章程
AsiaLeaae 亞洲租賃協會
assess 評估
asset manager 設備經理
asset risk insurance 資產風險保險
asset securitization 資產證券化
asset specificity 資產特點
asset tracking 資產跟蹤
asset-backed financing 資產支持型融資
asset-based lessor 立足於資產的出租人
asset-oriented lessor (經營租賃中的)資產導向型出租人
asset 資產
assignee 受讓人
assignment 讓與
association 社團
at the expiry 期限屆滿時
ATT (automatic transfer of title) 所有權自動轉移
attachments 附著物
attributes 屬性
auction sale 拍賣
audits 審計
authenticate 認證
authentication 證實
authority 當局
authorize 認可
availability of fixed rate medium-term financing 固定利率中期融資可得到的程度
available-for-sale securities 正供出售證券
average life 平均壽命
average managed net financed assets 所管理的已籌資金資產凈額平均值
backed-up servicer 替補服務者
balance sheet date 資產負債表日
bandwidth 帶寬
bank affiliates 銀行的下屬機構 bank quote 銀行報價
bankruptcy cost 破產成本
bankruptcy court 破產法院
bankruptcy law 破產法
bankruptcy proceedings 破產程序
bankruptcy 破產
bareboat charterer 光船承租人
bargain renewal option廉價續租任擇權
basic earnings per share每股基本收益
basic rent基本租金（各期應付的租金）
beneficiaries受益人
big-ticket items大額項目
bill and collect開票和收款
binding agreement有約束力的協議
blind vendor discount賣主暗扣
bluebook藍皮書（美國二手市場設備價格手冊）
book income賬面收入
book loses賬面虧損
borrower借款人
BPO(bargain purchase option)廉價購買任擇權
bridge facility橋式融通
bridge橋梁
broker fee經紀人費
brokers經紀人
build-to-suit leases（租賃物由承租人）承建或承造的租賃協議
bulldozer推土機
bundled additional services捆綁（在一起的）附加服務
bundling捆綁（服務）
business acquisition業務收購
business and occupation tax營業及開業許可稅
business generation業務開發
business trust商業信託
by(e)-laws細則
byte位元組
一、 資產類 Assets
流動資產 Current assets
貨幣資金 Cash and cash equivalents
1001 現金 Cash
1002 銀行存款 Cash in bank
1009 其他貨幣資金 Other cash and cash equivalents
100901 外埠存款 Other city Cash in bank
100902 銀行本票 Cashier''s cheque
100903 銀行匯票 Bank draft
100904 信用卡 Credit card
100905 信用證保證金 L/C Guarantee deposits
100906 存出投資款 Refundable deposits
1101 短期投資 Short-term investments
110101 股票 Short-term investments - stock
110102 債券 Short-term investments - corporate bonds
110103 基金 Short-term investments - corporate funds
110110 其他 Short-term investments - other
1102 短期投資跌價准備 Short-term investments falling price reserves
應收款 Account receivable
1111 應收票據 Note receivable
銀行承兌匯票 Bank acceptance
商業承兌匯票 Trade acceptance
1121 應收股利 Dividend receivable
1122 應收利息 Interest receivable
1131 應收賬款 Account receivable
1133 其他應收款 Other notes receivable
1141 壞賬准備 Bad debt reserves
1151 預付賬款 Advance money
1161 應收補貼款 Cover deficit by state subsidies of receivable
庫存資產 Inventories
1201 物資采購 Supplies purchasing
1211 原材料 Raw materials
1221 包裝物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差異 Materials cost variance
1241 自製半成品 Semi-Finished goods
1243 庫存商品 Finished goods
1244 商品進銷差價 Differences between purchasing and selling price
1251 委託加工物資 Work in process - outsourced
1261 委託代銷商品 Trust to and sell the goods on a commission basis
1271 受託代銷商品 Commissioned and sell the goods on a commission
basis
1281 存貨跌價准備 Inventory falling price reserves
1291 分期收款發出商品 Collect money and send out the goods by stages
1301 待攤費用 Deferred and prepaid expenses
長期投資 Long-term investment
1401 長期股權投資 Long-term investment on stocks
140101 股票投資 Investment on stocks
140102 其他股權投資 Other investment on stocks
1402 長期債權投資 Long-term investment on bonds
140201 債券投資 Investment on bonds
140202 其他債權投資 Other investment on bonds
1421 長期投資減值准備 Long-term investments depreciation reserves
股權投資減值准備 Stock rights investment depreciation reserves
債權投資減值准備 Bcreditor''s rights investment depreciation reserves
1431 委託貸款 Entrust loans
143101 本金 Principal
143102 利息 Interest
143103 減值准備 Depreciation reserves
1501 固定資產 Fixed assets
房屋 Building
建築物 Structure
機器設備 Machinery equipment
運輸設備 Transportation facilities
工具器具 Instruments and implement
1502 累計折舊 Accumulated depreciation
1505 固定資產減值准備 Fixed assets depreciation reserves
房屋、建築物減值准備 Building/structure depreciation reserves
機器設備減值准備 Machinery equipment depreciation reserves
1601 工程物資 Project goods and material
160101 專用材料 Special-purpose material
160102 專用設備 Special-purpose equipment
160103 預付大型設備款 Prepayments for equipment
160104 為生產准備的工具及器具 Preparative instruments and implement for
fabricate
1603 在建工程 Construction-in-process
安裝工程 Erection works
在安裝設備 Erecting equipment-in-process
技術改造工程 Technical innovation project
大修理工程 General overhaul project
1605 在建工程減值准備 Construction-in-process depreciation reserves
1701 固定資產清理 Liquidation of fixed assets
1801 無形資產 Intangible assets
專利權 Patents
非專利技術 Non-Patents
商標權 Trademarks, Trade names
著作權 Copyrights
土地使用權 Tenure
商譽 Goodwill
1805 無形資產減值准備 Intangible Assets depreciation reserves
專利權減值准備 Patent rights depreciation reserves
商標權減值准備 trademark rights depreciation reserves
1815 未確認融資費用 Unacknowledged financial charges
待處理財產損溢 Wait deal assets loss or income
1901 長期待攤費用 Long-term deferred and prepaid expenses
1911 待處理財產損溢 Wait deal assets loss or income
191101待處理流動資產損溢 Wait deal intangible assets loss or income
191102待處理固定資產損溢 Wait deal fixed assets loss or income
二、負債類 Liability
短期負債 Current liability
2101 短期借款 Short-term borrowing
2111 應付票據 Notes payable
銀行承兌匯票 Bank acceptance
商業承兌匯票 Trade acceptance
2121 應付賬款 Account payable
2131 預收賬款 Deposit received
2141 代銷商品款 Proxy sale goods revenue
2151 應付工資 Accrued wages
2153 應付福利費 Accrued welfarism
2161 應付股利 Dividends payable
2171 應交稅金 Tax payable
217101 應交增值稅 value added tax payable
21710101 進項稅額 Withholdings on VAT
21710102 已交稅金 Paying tax
21710103 轉出未交增值稅 Unpaid VAT changeover
21710104 減免稅款 Tax dection
21710105 銷項稅額 Substituted money on VAT
21710106 出口退稅 Tax reimbursement for export
21710107 進項稅額轉出 Changeover withnoldings on VAT
21710108 出口抵減內銷產品應納稅額 Export dect domestic sales goods tax
21710109 轉出多交增值稅 Overpaid VAT changeover
21710110 未交增值稅 Unpaid VAT
217102 應交營業稅 Business tax payable
217103 應交消費稅 Consumption tax payable
217104 應交資源稅 Resources tax payable
217105 應交所得稅 Income tax payable
217106 應交土地增值稅 Increment tax on land value payable
217107 應交城市維護建設稅 Tax for maintaining and building cities
payable
217108 應交房產稅 Housing property tax payable
217109 應交土地使用稅 Tenure tax payable
217110 應交車船使用稅 Vehicle and vessel usage license plate
tax(VVULPT) payable
217111 應交個人所得稅 Personal income tax payable
2176 其他應交款 Other fund in conformity with paying
2181 其他應付款 Other payables
2191 預提費用 Drawing expense in advance
其他負債 Other liabilities
2201 待轉資產價值 Pending changerover assets value
2211 預計負債 Anticipation liabilities
長期負債 Long-term Liabilities
2301 長期借款 Long-term loans
一年內到期的長期借款 Long-term loans e within one year
一年後到期的長期借款 Long-term loans e over one year
2311 應付債券 Bonds payable
231101 債券面值 Face value, Par value
231102 債券溢價 Premium on bonds
231103 債券折價 Discount on bonds
231104 應計利息 Accrued interest
2321 長期應付款 Long-term account payable
應付融資租賃款 Accrued financial lease outlay
一年內到期的長期應付 Long-term account payable e within one year
一年後到期的長期應付 Long-term account payable over one year
2331 專項應付款 Special payable
一年內到期的專項應付 Long-term special payable e within one year
一年後到期的專項應付 Long-term special payable over one year
2341 遞延稅款 Deferral taxes
三、所有者權益類 OWNERS'' EQUITY
資本 Capita
3101 實收資本(或股本) Paid-up capital(or stock)
實收資本 Paicl-up capital
實收股本 Paid-up stock
3103 已歸還投資 Investment Returned
公積
3111 資本公積 Capital reserve
311101 資本(或股本)溢價 Cpital(or Stock) premium
311102 接受捐贈非現金資產准備 Receive non-cash donate reserve
311103 股權投資准備 Stock right investment reserves
311105 撥款轉入 Allocate sums changeover in
311106 外幣資本折算差額 Foreign currency capital
311107 其他資本公積 Other capital reserve
3121 盈餘公積 Surplus reserves
312101 法定盈餘公積 Legal surplus
312102 任意盈餘公積 Free surplus reserves
312103 法定公益金 Legal public welfare fund
312104 儲備基金 Reserve fund
312105 企業發展基金 Enterprise expension fund
312106 利潤歸還投資 Profits capitalizad on return of investment
利潤 Profits
3131 本年利潤 Current year profits
3141 利潤分配 Profit distribution
314101 其他轉入 Other chengeover in
31 提取法定盈餘公積 Withdrawal legal surplus
314103 提取法定公益金 Withdrawal legal public welfare funds
314104 提取儲備基金 Withdrawal reserve fund
314105 提取企業發展基金 Withdrawal reserve for business expansion
314106 提取職工獎勵及福利基金 Withdrawal staff and workers'' bonus and
welfare fund
314107 利潤歸還投資 Profits capitalizad on return of investment
314108 應付優先股股利 Preferred Stock dividends payable
314109 提取任意盈餘公積 Withdrawal other common accumulation fund
314110 應付普通股股利 Common Stock dividends payable
314111 轉作資本(或股本)的普通股股利 Common Stock dividends change to
assets(or stock)
314115 未分配利潤 Undistributed profit
四、成本類 Cost
4101 生產成本 Cost of manufacture
410101 基本生產成本 Base cost of manufacture
410102 輔助生產成本 Auxiliary cost of manufacture
4105 製造費用 Manufacturing overhead
材料費 Materials
管理人員工資 Executive Salaries
獎金 Wages
退職金 Retirement allowance
補貼 Bonus
外保勞務費 Outsourcing fee
福利費 Employee benefits/welfare
會議費 Coferemce
加班餐費 Special ties
市內交通費 Business traveling
通訊費 Correspondence
電話費 Correspondence
水電取暖費 Water and Steam
稅費 Taxes and es
租賃費 Rent
管理費 Maintenance
車輛維護費 Vehicles maintenance
油料費 Vehicles maintenance
培訓費 Ecation and training
接待費 Entertainment
圖書、印刷費 Books and printing
運費 Transpotation
保險費 Insurance premium
支付手續費 Commission
雜費 Sundry charges
折舊費 Depreciation expense
機物料消耗 Article of consumption
勞動保護費 Labor protection fees
季節性停工損失 Loss on seasonality cessation
4107 勞務成本 Service costs
五、損益類 Profit and loss
收入 Income
業務收入 OPERATING INCOME
5101 主營業務收入 Prime operating revenue
產品銷售收入 Sales revenue
服務收入 Service revenue
5102 其他業務收入 Other operating revenue
材料銷售 Sales materials
代購代售
包裝物出租 Wrappage lease
出讓資產使用權收入 Remise right of assets revenue
返還所得稅 Reimbursement of income tax
其他收入 Other revenue
5201 投資收益 Investment income
短期投資收益 Current investment income
長期投資收益 Long-term investment income
計提的委託貸款減值准備 Withdrawal of entrust loans reserves
5203 補貼收入 Subsidize revenue
國家扶持補貼收入 Subsidize revenue from country
其他補貼收入 Other subsidize revenue
5301 營業外收入 NON-OPERATING INCOME
非貨幣性交易收益 Non-cash deal income
現金溢余 Cash overage
處置固定資產凈收益 Net income on disposal of fixed assets
出售無形資產收益 Income on sales of intangible assets
固定資產盤盈 Fixed assets inventory profit
罰款凈收入 Net amercement income
支出 Outlay
業務支出 Revenue charges
5401 主營業務成本 Operating costs
產品銷售成本 Cost of goods sold
服務成本 Cost of service
5402 主營業務稅金及附加 Tax and associate charge
營業稅 Sales tax
消費稅 Consumption tax
城市維護建設稅 Tax for maintaining and building cities
資源稅 Resources tax
土地增值稅 Increment tax on land value
5405 其他業務支出 Other business expense
銷售其他材料成本 Other cost of material sale
其他勞務成本 Other cost of service
其他業務稅金及附加費 Other tax and associate charge
費用 Expenses
5501 營業費用 Operating expenses
代銷手續費 Consignment commission charge
運雜費 Transpotation
保險費 Insurance premium
展覽費 Exhibition fees
廣告費 Advertising fees
5502 管理費用 Adminisstrative expenses
職工工資 Staff Salaries
修理費 Repair charge
低值易耗攤銷 Article of consumption
辦公費 Office allowance
差旅費 Travelling expense
工會經費 Labour union expenditure
研究與開發費 Research and development expense
福利費 Employee benefits/welfare
職工教育經費 Personnel ecation
待業保險費 Unemployment insurance
勞動保險費 Labour insurance
醫療保險費 Medical insurance
會議費 Coferemce
聘請中介機構費 Intermediary organs
咨詢費 Consult fees
訴訟費 Legal cost
業務招待費 Business entertainment
技術轉讓費 Technology transfer fees
礦產資源補償費 Mineral resources compensation fees
排污費 Pollution discharge fees
房產稅 Housing property tax
車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)
土地使用稅 Tenure tax
印花稅 Stamp tax
5503 財務費用 Finance charge
利息支出 Interest exchange
匯兌損失 Foreign exchange loss
各項手續費 Charge for trouble
各項專門借款費用 Special-borrowing cost
5601 營業外支出 Nonbusiness expenditure
捐贈支出 Donation outlay
減值准備金 Depreciation reserves
非常損失 Extraordinary loss
處理固定資產凈損失 Net loss on disposal of fixed assets
出售無形資產損失 Loss on sales of intangible assets
固定資產盤虧 Fixed assets inventory loss
債務重組損失 Loss on arrangement
罰款支出 Amercement outlay
5701 所得稅 Income tax
以前年度損益調整 Prior year income adjustment
D. 求一篇英文文章，關於個人所得稅方面的，要求8000字元（非8000單詞）
Personal Income Tax (PIT) is a direct tax levied on income of a person.個人所得稅（PIT技術）是一種直接稅，一個人的收入徵收。 A person means an indivial, an ordinary partnership, a non-juristic body of person and an undivided estate.一個人是指個人，一個普通的夥伴關系，一個人非法人機構和不可分割的遺產。 In general, a person liable to PIT has to compute his tax liability, file tax return and pay tax, if any, accordingly on a calendar year basis.一般來說，一個人被坑了他的稅款計算，納稅申報文件和繳納稅款，如有的話，因此在歷年的基礎。
1. 1。 Taxable Person 應稅人
Taxpayers are classified into 「resident」 and 「non-resident」.納稅人劃分為「居民」和「非居民」。 「Resident」 means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. 「居民」是指任何人在泰國居住連續或累計超過180稅項（日歷）年日聚集。 A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand.泰國居民的可支付收入來源，在泰國以及對從該是進入泰國帶來外國來源收入的一部分稅。 A non-resident is, however, subject to tax only on income from sources in Thailand.阿非居民然而，需繳納稅項只來自泰國的收入來源。
2. 2。 TAX BASE 稅基
2.1 Assessable Income 2.1評稅入息
Income chargeable to the PIT is called 「assessable income」.收入記入坑被稱為「應課稅收入」。 The term covers income both in cash and in kind.這一措詞包括現金和實物收入。 Therefore, any benefits provided by an employer or other persons, such as a rent-free house or the amount of tax paid by the employer on behalf of the employee, is also treated as assessable income of the employee for the purpose of PIT.因此，任何好處，如提供免租的房子，或由僱主支付雇員的代表稅款由僱主或其他人，也視為為目的坑雇員應課稅收入。
Assessable income is divided into 8 categories as follows :應征稅的收入分成8類細分如下：
(1) income from personal services rendered to employers; （1）由僱主提供的個人服務收入;
(2) income by virtue of jobs, positions or services rendered; （2）憑借工作，職務或提供服務的收入;
(3) income from goodwill, right, franchise, other rights, annuity or income in the nature of yearly payments derived from a will or any other juristic Act or judgment of the Court; （3）商譽收入，版權，專利權，其他權利，年金或在每年的性質的所得款項將來自一個或任何其他法律行為或法院的判決;
(4) income in the nature of dividends, interest on deposits with banks in Thailand, shares of profits or other benefits from a juristic company, juristic partnership, or mutual fund, payments received as a result of the rection of capital, a bonus, an increased capital holdings, gains from amalgamation, acquisition or dissolution of juristic companies or partnerships, and gains from transferring of shares or partnership holdings; （4）在股息性質，存款利息與泰國銀行的收入，利潤或其他利益的股票從法人公司，法人合夥，或互惠基金，收到的款項作為資本的減少，獎金的結果，增加資本控股，由合並收益，收購或法人公司或合夥企業解散，並獲得來自或合作夥伴持有的股份轉讓;
(5) income from letting of property and from breaches of contracts, installment sales or hire-purchase contracts; （五）出租的財產和違反合同的，分期付款銷售或租購合約收入;
(6) income from liberal professions; （6）由自由職業者的收入;
(7) income from construction and other contracts of work; （七）建設和其他工作的合同收入;
(8) income from business, commerce, agriculture, instry, transport or any other activity not specified earlier. （8）營業收入，商業，農業，工業，運輸或其他活動沒有任何前面指定。
2.2 Dections and Allowances 2.2扣除及免稅額
Certain dections and allowances are allowed in the calculation of the taxable income. 某些扣除及免稅額允許在計算應納稅所得。 Taxpayer shall make dections from assessable income before the allowances are granted. 納稅人應課稅收入中扣除從之前的津貼是理所當然的。 Therefore, taxable income is calculated by: 因此，應納稅所得額的計算方法是：
TAXABLE INCOME = Assessable Income - dections - allowances 應納稅所得額 =課稅收入-扣除額-免稅額
Dections allowed for the calculation of PIT 允許扣除的計算的基坑
Type of Income 收入型 Dection 扣除
a. 答： Income from employment 從就業收入
b. 灣 Income received from right 收到的收入來自版權
c. 角 Income from letting out of property on hire 出租收入的財產出租
1) Building and wharves 1）建築物和碼頭
2) Agricultural land 2）農業土地
3) All other types of land 3）所有其他類型的土地
4) Vehicles 4）車輛
5) Any other type of property 5）任何其他類型的財產
d. 四 Income from liberal professions 自由職業的收入
e. 大腸桿菌 Income derived from contract of work whereby the contractor provides essential materials besides tools 所得的收入，工作合同，讓承包者提供必要的材料，除了工具
f. 樓 Income derived from business, commerce, agriculture, instry, transport, or any other activities not specified in a. 從業務所得的收入，商業，農業，工業，運輸，或不指定的任何其他活動答 to e. 到E
40% but not exceeding 60,000 baht 40％但不超過60000銖
40% but not exceeding 60,000 baht 40％但不超過60000銖
30% 30％
20% 20％
15% 15％
30% 30％
10% 10％
30% except for the medical profession where 60% is allowed 除30％為醫療行業的60％是允許
actual expense or 70% 實際費用或70％
actual expense or 65% - 85% depending on the types of income 實際開支或65％ - 85％取決於收入的種類
Allowances (Exemptions) allowed for the calculation of PIT 津貼（豁免）允許為基坑計算
Types of Allowances 津貼的種類 Amount 額
Personal allowance 個人免稅額
- Single taxpayer -單納稅人
- Undivided estate -隔膜地產
- Non-juristic partnership or body of persons -非合夥或法人團體的人
Spouse allowance 配偶津貼
Child allowance (child under 25 years of age and studying at ecational institution, or a minor, or an adjusted incompetent or quasi-incompetent person) 兒童津貼 （25歲以下的兒童和教育機構就讀，或未成年人，或者調整不勝任或准無能的人）
30,000 baht for the taxpayer 30000銖的納稅人
30,000 baht for the taxpayer's spouse 30,000泰銖對納稅人的配偶
30,000 baht for each partner but not exceeding 60,000 baht in total 30,000銖為每個合作夥伴，但不超過60,000銖總共
30,000 baht 3.0萬銖
15,000 baht each 每15000銖
(limited to three children) （限3個孩子）
Ecation (additional allowance for child studying in ecational institution in Thailand) 教育 （在泰國的其他機構的教育津貼就讀於兒童）
Parents allowance 父母津貼
Life insurance premium paid by taxpayer or spouse 壽險保費由納稅人或配偶支付
Approved provident fund contributions paid by taxpayer or spouse 核准公積金配偶或捐款支付納稅人
Long term equity fund 長期股權投資基金 2,000 baht each child 每個孩子2,000銖
30,000 baht for each of taxpayer's and spouse's parents if such parent is above 60 years old and earns less than 30,000 baht 30,000銖家長每個納稅人和配偶的父母，如果是這樣60歲以上和收入低於3.0萬銖
Amount actually paid but not exceeding 100,000 baht each 實際支付的金額不超過10萬銖，但每
Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht 實際支付的金額在率不超過15％的工資，但不得超過50萬銖
Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht 實際支付的金額在率不超過15％的工資，但不得超過50萬銖
Home mortgage interest 房屋貸款利率
Social insurance contributions paid by taxpayer or spouse 社會保險的配偶或捐款支付的納稅人
Charitable contributions 慈善捐款 Amount actually paid but not exceeding 100,000 baht 實際支付的金額，但不超過10萬銖
Amount actually paid each 實際支付的金額每
Amount actually donated 實際捐贈金額
but not exceeding 10% of the income after standard dections and the above allowances 但扣除額不得超過上述津貼和10％的收入後的標准
2.3 Tax Credit for dividends 2.3信用股息稅
Any taxpayer who domiciles in Thailand and receives dividends from a juristic company or partnership incorporated in Thailand is entitled to a tax credit of 3/7 of the amount of dividends received.納稅人在泰國和住所誰收到來自公司或法人在泰國注冊的夥伴關系，是有權獲得3 / 7的股息紅利稅收抵免收到。 In computing assessable income, taxpayer shall gross up his dividends by the amount of the tax credit received.在計算應課稅收入，納稅人應當由總的稅收抵免額，他收到的股息。 The amount of tax credit is creditable against his tax liability.稅收信貸的數額是對他的稅款抵免。
3. 3。 Progressive Tax Rates 累進稅率
3.1 Progressive Tax Rates 累進稅率3.1
Personal income tax rates applicable to taxable income are as follows.個人所得稅稅率適用的應納稅所得額如下。
Tax rates of the Personal Income Tax 所得稅稅率的個人
Taxable Income 應納稅所得額
(baht) （銖） arginal Taxable income arginal應納稅所得額
(baht) （銖） Tax Rate (%) 稅率（％）
0 - 150,000 (2008 onwards) 0 - 15萬（2008起） 150,000 150000 Exempt 豁免
150,001 - 500,000 150,001 - 500,000 350,000 350000 10 10
500,001 - 1,000,000 500,001 - 1,000,000 500,000 500000 20 20
1,000,001 - 4,000,000 1,000,001 - 4,000,000 3,000,000 3,000,000 30 30
4,000,001 and over 4000001及以上 37 37
In the case where income categories (2) - (8) mentioned in 2.1 are earned more than 60,000 Baht per annum, taxpayer has to calculate the amount of tax by multiplying 0.5% to the assessable income and compare with the amount of tax calculated by progressive tax rates. Taxpayer is liable to pay tax at the amount whichever is greater. 在每年的情況下收入類別（2） - （8）條所述2.1頃收入超過6.0萬泰銖，納稅人的稅務計算計算的數額乘以稅0.5％的應課稅收入額和比較累進稅率。納稅人須負起更大的納稅金額為准。
3.2 Separate Taxation 3.2獨立的稅收
There are several types of income that the taxpayer shall not include or may not choose to include such income to the assessable income in calculating the tax liability.有幾種類型的收入，納稅人不得包括或可能不選擇包括收入，在計算應課稅收入的稅務負擔。
Income from sale of immovable property 來自物業銷售收入不動產
Taxpayer shall not include income from sales of immovable property acquired by bequest or by way of gift to the assessable income when calculating PIT.納稅人不包括收入由遺贈取得不動產銷售或以饋贈方式向在計算應評稅入息坑。 However, if the sale is made for a commercial purpose, it is essential that such income must be included as the assessable income and be subject to PIT.但是，如果銷售為商業目的而作出的，至關重要的是，這樣的收入必須包含在課稅收入和受坑。
Interest 興趣
The following forms of interest income may, at the taxpayer's selection, be excluded from the computation of PIT provided that a tax of 15 per cent is withheld at source:利息收入，可在納稅人的選擇，下面的表格可從坑計算排除規定，有百分之15是源泉扣繳的稅款： (1) （1） interest on bonds or debentures issued by a government organization; 債券的利息或組織發出的政府債券;
(2) （2） interest on saving deposits in commercial banks if the aggregate amount of interest received is not more than 20,000 baht ring a taxable year; 銀行儲蓄存款的利息，如果在商業利益收到的總金額不超過20,000銖一個納稅年度中;
(3) （3） interest on loans paid by a finance company; 公司融資貸款的利息支付1;
(4) （4） interest received from any financial institution organized by a specific law of Thailand for the purpose of lending money to promote agriculture, commerce or instry. 獲得商業利益或特定行業的任何金融機構所舉辦的法律為目的的泰國的貸款資金，以促進農業。
Dividends 股息
Taxpayer who resides in Thailand and receives dividends or shares of profits from a registered company or a mutual fund which tax has been withheld at source at the rate of 10 per cent, may opt to exclude such dividend from the assessable income when calculating PIT.納稅人誰住在泰國，接受注冊公司或互惠基金，已在稅收在百分之十率源泉扣繳的股息或利潤的股票，可以選擇排除在計算應評稅入息坑等紅利。 However, in doing so, taxpayer will be unable to claim any refund or credit as mentioned in 2.4.然而，在這樣做時，納稅人將無法要求任何退款或信用為2.4提及。
4. 4。 Withholding Tax 預扣稅
For certain categories of income, the payer of income has to withhold tax at source, file tax return (Form PIT 1, 2 or 3 as the case may be) and submit the amount of tax withheld to the District Revenue Office.對於某些類別的收入，收入的付款人隱瞞源頭稅，納稅申報文件（表格坑1，2或3視情況而定），並提交預扣稅款的區稅務辦公室。 The tax withheld shall then be credited against tax liability of a taxpayer at the time of filing PIT return.扣繳的稅款，應再對納稅人的稅務責任記在申請坑返回的時間。 The following are the withholding tax rates on some categories of income.以下是對某些類別的收入扣繳稅率。
Types of income 收入的種類 Withholding tax rate 預提稅率
1. 1。 Employment income 就業收入 5 - 37 % 5 - 37％
2. 2。 Rents and prizes 租金及獎品 5 % 5％
3. 3。 Ship rental charges 船舶租用費 1 % 1％
4. 4。 Service and professional fees 服務及專業費用 3 % 3％
5. 5。 Public entertainer remuneration 公共藝人報酬
- Thai resident -泰國居民
- non-resident -非居民
5 % 5％
5 - 37 % 5 - 37％
6. 6。 Advertising fees 廣告費用 2 % 2％
5. 5。 Tax Payment 納稅
Taxpayer is liable to file Personal Income Tax return and make a payment to the Revenue Department within the last day of March following the taxable year. 納稅人可申請個人所得稅納稅申報表，並在3月的最後一天支付稅務部以下的納稅年度。 Taxpayer, who derives income specified in c, d or f in 2.3 ring the first six months of the taxable year is also required to file half - yearly return and make a payment to the Revenue Department within the last day of September of that taxable year. 納稅人，誰的收入源於C的規定，D或年度的應納稅f在2.3期間的前6個月還需要提交一半-每年的收入回報，在過去的一天署進行付款到今年9月的應課稅。 Any withholding tax or half-yearly tax which has been paid to the Revenue Department can be used as a credit against the tax liability at the end of the year. 任何預扣稅或每半年稅收已支付給稅務部門可以作為一個責任對納稅信用年底的。
E. 國外融資是從國外借錢么
國外融資是指通過招商，或者入股的方式來投資一種更具有價值的產品或品牌
F. 這個如何翻譯
融資成本（financing cost）降低了，貸款人群就會增加
用with的復合結構
(1) With financing cost to be decreased, Loan crowd will be increased
(2) With the rection of the financing cost, The crowd who applies for a loan will be on the rise
(3) The loan crowd will be growing with the lessening of the financing cost.
(4) If there is a decrease in the financing cost, there will be an increase in the loan crowd.
(5) If the financing cost is cut down / abated / reced / debased, The crowd loan will be growing.
(6) If the financing cost can be lessened/ cut down/ abated / decreased , The number of the loan crowd will be on the rise / growing
(1)rece [rɪˈdju:s] 美 [rɪˈ:s]
vt. 減少；縮小；使還原；使變弱
vi. 減少；節食；蒸發；（液體）濃縮變稠
減少； 降低； 還原； 簡化
過去式：reced
過去分詞：reced
現在分詞：recing
第三人稱單數：reces
(2)cut down
英 [kʌt daun] 美 [kʌt daʊn]
裁短；減少；把…砍倒[割掉]；駁倒
(3)abate英 [əˈbeɪt] 美 [əˈbet]
vt. 減少，減輕；[法]取消法令，作廢
vi. 減輕；失效
n. 減輕；折扣
減少； 降低； 減輕； 消除
過去式：abated
過去分詞：abated
現在分詞：abating
第三人稱單數：abates
(4)debase
英 [dɪˈbeɪs] 美 [dɪˈbes]
vt. 降低質量（地位、價格等）；降低（硬幣的）價值，貶值
降低； 貶低； 質量變壞； 貶損
過去式：debased
過去分詞：debased
現在分詞：debasing
第三人稱單數：debases
(5)decrease英 [dɪˈkri:s] 美 [dɪˈkris]
n. 減少，減小；減少量
vi.&vt. 減少，減小
減少； 降低； 力量或者強度的減弱； 下降
復數：decreases
過去式：decreased
過去分詞：decreased
現在分詞：decreasing
第三人稱單數：decreases
financing cost
[faiˈnænsiŋ kɔst]
融資成本，財務成本
1. Generally speaking outside financing should be greater than the inside financing cost.
因此企業在為投資項目進行融資時,會偏好使用成本較低的內部融資方式.
2. Outside financing cost and inside financing cost are different.
一般而言,外部融資成本要大於內部融資成本.
3. Then it analyzed financing cost finding out its cause is high lending rate and financing cost. 接著再分析其融資成本,發現其原因是借款利率和融資費用偏高.
4. Independent director and debt financing cannot control acting cost effectively.
獨立董事和債務融資不能有效地控制代理成本.
5. Since the cost of capital is an important factor in choosing the mode of financing.
因為資本成本是選擇融資方式的重要因素
G. 這個如何翻譯
computer system with 02 Nos 30"LED monitor
帶02號30英寸LED顯示器的計算機系統
H. bid 和ask分別哪個是賣價和買價
bid price是買家願意支付的最高價格，還有很多價格，不過都低於這個最高價位。
ask price是賣家出的最低價格，還有其他報價，但都高於這個價格。
I. 哪個國家存款利息最高。
下面是2014年4月11日最新全球主要國家/地區利率水平數據，最高的是委內瑞拉：
1 委瑞內拉 隔夜利率(Discount Rate) 29.50% Jun-09
2 阿根廷 隔夜利率(O/N Interest Rate) 19.67% Dec-13
3 阿爾及利亞 央行利率(MPR) 12.00% 2011/10/
4 巴西 隔夜利率(SELIC O/N Rate) 10.75% 2014/2/26
5 越南 基本貸款利率(Prime Lending) 9.00% 2010/11/5
6 肯亞 央行利率(Repo Rate) 8.50% 2013/05/
7 俄羅斯 再融資利率(Refinance) 8.25% 2012/9/13
8 埃及 隔夜存款利率(O/N Deposite) 8.25% 2013/12/5
9 印度 附買回利率(Repo Rate) 8.00% 2014/1/28
10 土耳其 隔夜借款利率(O/N Borrowing) 8.00% 2014/1/29
11 印度尼西亞 基準利率(Bank Indonesia) 7.50% 2013/11/12
12 冰島 政策利率(Policy Rate) 7.00% 2012/11/14
13 烏克蘭 貼現率(DiscountRate) 6.50% 2013/8/13
14 南非 再回購利率(Repo Rate) 5.50% 2014/1/29
15 墨西哥 隔夜目標利率(O/N Target Rate) 4.50% 2009/7/17
16 新加坡 基本利率(Prime Rate) 4.25% 2014/1/1
17 智利 隔夜利率(O/N Rate) 4.00% 2014/3/13
18 秘魯 政策利率(Policy rate) 4.00% 2013/11/
19 菲律賓 隔夜借款利率(BSP O/N Borrowing) 3.50% 2012/10/25
20 哥倫比亞 干預利率(Intervention Rate) 3.25% 2013/3/26
21 中國 居民儲蓄1年期存款利率(1Yr Deposit) 3.00% 2012/7/5
22 馬來西亞 隔夜利率(O/N Policy) 3.00% 2011/5/5
23 紐西蘭 官定現金利率(Official Cash) 2.75% 2014/3/13
24 匈牙利 2周存款利率(2Week Deposit) 2.60% 2014/3/26
25 韓國 隔夜目標利率(Base Rate) 2.50% 2013/5/9
26 波蘭 28日再回購利率(14Day Repo) 2.50% 2013/7/4
27 澳大利亞 隔夜現金目標利率(O/N Cash) 2.50% 2013/8/6
28 泰國 1日附買回政策利率(1D Repurchase) 2.00% 2014/3/12
29 台灣 重貼現率(Rediscount) 1.88% 2011/7/1
30 挪威 銀行同業存款利率(Key Policy) 1.50% 2012/3/14
31 以色列 短期貸款利率(Short Term Lending) 1.00% 2013/11/
32 加拿大 隔夜拆借利率(O/N Rate) 1.00% 2010/9/8
33 瑞典 附買回利率(Repo) 0.75% 2013/12/17
34 英國 准備金利率 0.50% 2009/3/5
35 香港 隔夜貼現窗利率(Discount Window Base) 0.50% 2008/12/17
36 瑞士 利率目標區間 0.25% 2011/8/3
37 歐元區 再融資利率(REFI) 0.25% 2013/11/7
38 美國 聯邦基金利率(Fed Funds) 0.25% 2008/12/16
39 丹麥 2周存款證利率(2W CD) 0.20% 2013/5/3
40 日本 隔夜無擔保拆息利率(Target UC O/N) 0.10% 2010/10/5
41 捷克 2周再回購利率(2Week Repo) 0.05% 2012/11/2
42 保加利亞 基本利率(Base Interest) 0.04% 2014/2/1