A. 会计英文专业词翻译:短期借款,应付账款,预计负债,预付账款..........
短期借款Short Term Loan ，应付账款accountspayable，预计负债Estimated Liabilities，预付账款Prepayments
短期借款是指企业根据生产经营的需要，从银行或其他金融机构借入的偿还期在一年以内的各种借款，包括生产周转借款、临时借款等。
应付账款是企业(金融)应支付但尚未支付的手续费和佣金。
预计负债是指根据或有事项等相关准则确认的各项预计负债，包括对外提供担保、未决诉讼、产品质量保证、重组义务以及固定资产和矿区权益弃置义务等产生的预计负债。
预付账款是指企业按照购货合同的规定，预先以货币资金或货币等价物支付供应单位的款项。
(1)融资利率base扩展阅读：
预计负债的账务处理
一、本科目核算企业确认的对外提供担保、未决诉讼、产品质量保证、重组义务、亏损性合同等预计负债。
二、本科目可按形成预计负债的交易或事项进行明细核算。
三、预计负债的主要账务处理。
（一）企业由对外提供担保、未决诉讼、重组义务产生的预计负债，应按确定的金额，借记“营业外支出”等科目，贷记本科目。由产品质量保证产生的预计负债，应按确定的金额，借记“销售费用”科目，贷记本科目。
由资产弃置义务产生的预计负债，应按确定的金额，借记“固定资产”或“油气资产”科目，贷记本科目。在固定资产或油气资产的使用寿命内，按计算确定各期应负担的利息费用，借记“财务费用”科目，贷记本科目。
（二）实际清偿或冲减的预计负债，借记本科目，贷记“银行存款”等科目。
（三）根据确凿证据需要对已确认的预计负债进行调整的，调整增加的预计负债，借记有关科目，贷记本科目；调整减少的预计负债做相反的会计分录。
四、本科目期末贷方余额，反映企业已确认尚未支付的预计负债。
B. 公司base上海，目前在寻求天使轮融资，请问有什么靠谱的投融资平台推荐吗
可以找一些专业的FA机构，让他们帮你规划合适的融资服务！
C. 关于accounting的词汇
Account 帐户
Accounting system 会计系统
American Accounting Association 美国会计协会
American Institute of CPAs 美国注册会计师协会
Audit 审计
Balance sheet 资产负债表
Bookkeepking 簿记
Cash flow prospects 现金流量预测
Certificate in Internal Auditing 内部审计证书
Certificate in Management Accounting 管理会计证书
Certificate Public Accountant注册会计师
Cost accounting 成本会计
External users 外部使用者
Financial accounting 财务会计
Financial Accounting Standards Board 财务会计准则委员会
Financial forecast 财务预测
Generally accepted accounting principles 公认会计原则
General-purpose information 通用目的信息
Government Accounting Office 政府会计办公室
Income statement 损益表
Institute of Internal Auditors 内部审计师协会
Institute of Management Accountants 管理会计师协会
Integrity 整合性
Internal auditing 内部审计
Internal control structure 内部控制结构
Internal Revenue Service 国内收入署
Internal users 内部使用者
Management accounting 管理会计
Return of investment 投资回报
Return on investment 投资报酬
Securities and Exchange Commission 证券交易委员会
Statement of cash flow 现金流量表
Statement of financial position 财务状况表
Tax accounting 税务会计
Accounting equation 会计等式
Articulation 勾稽关系
Assets 资产
Business entity 企业个体
Capital stock 股本
Corporation 公司
Cost principle 成本原则
Creditor 债权人
Deflation 通货紧缩
Disclosure 批露
Expenses 费用
Financial statement 财务报表
Financial activities 筹资活动
Going-concern assumption 持续经营假设
Inflation 通货膨涨
Investing activities 投资活动
Liabilities 负债
Negative cash flow 负现金流量
Operating activities 经营活动
Owners equity 所有者权益
Partnership 合伙企业
Positive cash flow 正现金流量
Retained earning 留存利润
Revenue 收
Sole proprietorship 独资企业
Solvency 清偿能力
Stable-dollar assumption 稳定货币假设
Stockholders 股东
Stockholders equity 股东权益
Window dressing 门面粉饰
a payment or serious payments 一次或多次付款
abatement 扣减
absolute and unconditional payments 绝对和无条件付款
accelerated payment 加速支付
acceptance date 接受日
acceptance 接受
accession 加入
accessories 附属设备
accountability 承担责任的程度
accounting benefits 会计利益
accounting period 会计期间
accounting policies 会计政策
accounting principle 会计准则
accounting treatment 会计处理
accounts receivables 应收账款
accounts 账项
accredited investors 经备案的投资人
accumulated allowance 累计准备金
acknowledgement requirement 对承认的要求
acquisition of assets 资产的取得
acquisitions 兼并
Act on Proct Liability （德国）生产责任法
action 诉讼
actual ownership 事实上的所有权
additional filings 补充备案
additional margin 附加利差
additional risk附加风险
additions （设备的）附件
adjusted tax basis 已调整税基
adjustment of yield 对收益的调整
administrative fee管理费
Administrative Law（美国）行政法
advance notice 事先通知
advance 放款
adverse tax consequences 不利的税收后果
advertising 做广告
affiliated group 联合团体
affiliate 附属机构
African Leasing Association 非洲租赁协会
after-tax rate 税后利率
aggregate rents 合计租金
aggregate risk 合计风险
agreement concerning rights of explore natural resources 涉及自然资源开发权的协议
agreement 协议
alliances 联盟
allocation of finance income 财务收益分配
allowance for losses on receivables 应收款损失备抵金
alternative uses 改换用途地使用
amenability to foreign investment 外国投资的易受控制程度
amendment 修改
amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销
amortization schele 摊销进度表
amortize 摊销
amount of recourse 求偿金额
amount of usage 使用量
AMT (Alternative Minimum Tax) （美国）可替代最低税
analogous to类推为
annual budget appropriation 年度预算拨款
appendix （契约性文件的）附件
applicable law 适用法律
applicable securities laws适用的证券法律
applicable tax life 适用的应纳税寿命
appraisal 评估
appraisers 评估人员
appreciation 溢价
appropriation provisions 拨款条例
appropriation 侵占
approval authority 核准权
approval 核准
approximation近似
arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值
arbitration 仲裁
arm's length transaction 公平交易
arrangement 安排
arrest 扣留
Article 2A 美国统一商法典关于法定融资租赁的条款
articles of incorporation 公司章程
AsiaLeaae 亚洲租赁协会
assess 评估
asset manager 设备经理
asset risk insurance 资产风险保险
asset securitization 资产证券化
asset specificity 资产特点
asset tracking 资产跟踪
asset-backed financing 资产支持型融资
asset-based lessor 立足于资产的出租人
asset-oriented lessor (经营租赁中的)资产导向型出租人
asset 资产
assignee 受让人
assignment 让与
association 社团
at the expiry 期限届满时
ATT (automatic transfer of title) 所有权自动转移
attachments 附着物
attributes 属性
auction sale 拍卖
audits 审计
authenticate 认证
authentication 证实
authority 当局
authorize 认可
availability of fixed rate medium-term financing 固定利率中期融资可得到的程度
available-for-sale securities 正供出售证券
average life 平均寿命
average managed net financed assets 所管理的已筹资金资产净额平均值
backed-up servicer 替补服务者
balance sheet date 资产负债表日
bandwidth 带宽
bank affiliates 银行的下属机构 bank quote 银行报价
bankruptcy cost 破产成本
bankruptcy court 破产法院
bankruptcy law 破产法
bankruptcy proceedings 破产程序
bankruptcy 破产
bareboat charterer 光船承租人
bargain renewal option廉价续租任择权
basic earnings per share每股基本收益
basic rent基本租金（各期应付的租金）
beneficiaries受益人
big-ticket items大额项目
bill and collect开票和收款
binding agreement有约束力的协议
blind vendor discount卖主暗扣
bluebook蓝皮书（美国二手市场设备价格手册）
book income账面收入
book loses账面亏损
borrower借款人
BPO(bargain purchase option)廉价购买任择权
bridge facility桥式融通
bridge桥梁
broker fee经纪人费
brokers经纪人
build-to-suit leases（租赁物由承租人）承建或承造的租赁协议
bulldozer推土机
bundled additional services捆绑（在一起的）附加服务
bundling捆绑（服务）
business acquisition业务收购
business and occupation tax营业及开业许可税
business generation业务开发
business trust商业信托
by(e)-laws细则
byte字节
一、 资产类 Assets
流动资产 Current assets
货币资金 Cash and cash equivalents
1001 现金 Cash
1002 银行存款 Cash in bank
1009 其他货币资金 Other cash and cash equivalents
100901 外埠存款 Other city Cash in bank
100902 银行本票 Cashier''s cheque
100903 银行汇票 Bank draft
100904 信用卡 Credit card
100905 信用证保证金 L/C Guarantee deposits
100906 存出投资款 Refundable deposits
1101 短期投资 Short-term investments
110101 股票 Short-term investments - stock
110102 债券 Short-term investments - corporate bonds
110103 基金 Short-term investments - corporate funds
110110 其他 Short-term investments - other
1102 短期投资跌价准备 Short-term investments falling price reserves
应收款 Account receivable
1111 应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
1121 应收股利 Dividend receivable
1122 应收利息 Interest receivable
1131 应收账款 Account receivable
1133 其他应收款 Other notes receivable
1141 坏账准备 Bad debt reserves
1151 预付账款 Advance money
1161 应收补贴款 Cover deficit by state subsidies of receivable
库存资产 Inventories
1201 物资采购 Supplies purchasing
1211 原材料 Raw materials
1221 包装物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差异 Materials cost variance
1241 自制半成品 Semi-Finished goods
1243 库存商品 Finished goods
1244 商品进销差价 Differences between purchasing and selling price
1251 委托加工物资 Work in process - outsourced
1261 委托代销商品 Trust to and sell the goods on a commission basis
1271 受托代销商品 Commissioned and sell the goods on a commission
basis
1281 存货跌价准备 Inventory falling price reserves
1291 分期收款发出商品 Collect money and send out the goods by stages
1301 待摊费用 Deferred and prepaid expenses
长期投资 Long-term investment
1401 长期股权投资 Long-term investment on stocks
140101 股票投资 Investment on stocks
140102 其他股权投资 Other investment on stocks
1402 长期债权投资 Long-term investment on bonds
140201 债券投资 Investment on bonds
140202 其他债权投资 Other investment on bonds
1421 长期投资减值准备 Long-term investments depreciation reserves
股权投资减值准备 Stock rights investment depreciation reserves
债权投资减值准备 Bcreditor''s rights investment depreciation reserves
1431 委托贷款 Entrust loans
143101 本金 Principal
143102 利息 Interest
143103 减值准备 Depreciation reserves
1501 固定资产 Fixed assets
房屋 Building
建筑物 Structure
机器设备 Machinery equipment
运输设备 Transportation facilities
工具器具 Instruments and implement
1502 累计折旧 Accumulated depreciation
1505 固定资产减值准备 Fixed assets depreciation reserves
房屋、建筑物减值准备 Building/structure depreciation reserves
机器设备减值准备 Machinery equipment depreciation reserves
1601 工程物资 Project goods and material
160101 专用材料 Special-purpose material
160102 专用设备 Special-purpose equipment
160103 预付大型设备款 Prepayments for equipment
160104 为生产准备的工具及器具 Preparative instruments and implement for
fabricate
1603 在建工程 Construction-in-process
安装工程 Erection works
在安装设备 Erecting equipment-in-process
技术改造工程 Technical innovation project
大修理工程 General overhaul project
1605 在建工程减值准备 Construction-in-process depreciation reserves
1701 固定资产清理 Liquidation of fixed assets
1801 无形资产 Intangible assets
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights
土地使用权 Tenure
商誉 Goodwill
1805 无形资产减值准备 Intangible Assets depreciation reserves
专利权减值准备 Patent rights depreciation reserves
商标权减值准备 trademark rights depreciation reserves
1815 未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal assets loss or income
1901 长期待摊费用 Long-term deferred and prepaid expenses
1911 待处理财产损溢 Wait deal assets loss or income
191101待处理流动资产损溢 Wait deal intangible assets loss or income
191102待处理固定资产损溢 Wait deal fixed assets loss or income
二、负债类 Liability
短期负债 Current liability
2101 短期借款 Short-term borrowing
2111 应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
2121 应付账款 Account payable
2131 预收账款 Deposit received
2141 代销商品款 Proxy sale goods revenue
2151 应付工资 Accrued wages
2153 应付福利费 Accrued welfarism
2161 应付股利 Dividends payable
2171 应交税金 Tax payable
217101 应交增值税 value added tax payable
21710101 进项税额 Withholdings on VAT
21710102 已交税金 Paying tax
21710103 转出未交增值税 Unpaid VAT changeover
21710104 减免税款 Tax dection
21710105 销项税额 Substituted money on VAT
21710106 出口退税 Tax reimbursement for export
21710107 进项税额转出 Changeover withnoldings on VAT
21710108 出口抵减内销产品应纳税额 Export dect domestic sales goods tax
21710109 转出多交增值税 Overpaid VAT changeover
21710110 未交增值税 Unpaid VAT
217102 应交营业税 Business tax payable
217103 应交消费税 Consumption tax payable
217104 应交资源税 Resources tax payable
217105 应交所得税 Income tax payable
217106 应交土地增值税 Increment tax on land value payable
217107 应交城市维护建设税 Tax for maintaining and building cities
payable
217108 应交房产税 Housing property tax payable
217109 应交土地使用税 Tenure tax payable
217110 应交车船使用税 Vehicle and vessel usage license plate
tax(VVULPT) payable
217111 应交个人所得税 Personal income tax payable
2176 其他应交款 Other fund in conformity with paying
2181 其他应付款 Other payables
2191 预提费用 Drawing expense in advance
其他负债 Other liabilities
2201 待转资产价值 Pending changerover assets value
2211 预计负债 Anticipation liabilities
长期负债 Long-term Liabilities
2301 长期借款 Long-term loans
一年内到期的长期借款 Long-term loans e within one year
一年后到期的长期借款 Long-term loans e over one year
2311 应付债券 Bonds payable
231101 债券面值 Face value, Par value
231102 债券溢价 Premium on bonds
231103 债券折价 Discount on bonds
231104 应计利息 Accrued interest
2321 长期应付款 Long-term account payable
应付融资租赁款 Accrued financial lease outlay
一年内到期的长期应付 Long-term account payable e within one year
一年后到期的长期应付 Long-term account payable over one year
2331 专项应付款 Special payable
一年内到期的专项应付 Long-term special payable e within one year
一年后到期的专项应付 Long-term special payable over one year
2341 递延税款 Deferral taxes
三、所有者权益类 OWNERS'' EQUITY
资本 Capita
3101 实收资本(或股本) Paid-up capital(or stock)
实收资本 Paicl-up capital
实收股本 Paid-up stock
3103 已归还投资 Investment Returned
公积
3111 资本公积 Capital reserve
311101 资本(或股本)溢价 Cpital(or Stock) premium
311102 接受捐赠非现金资产准备 Receive non-cash donate reserve
311103 股权投资准备 Stock right investment reserves
311105 拨款转入 Allocate sums changeover in
311106 外币资本折算差额 Foreign currency capital
311107 其他资本公积 Other capital reserve
3121 盈余公积 Surplus reserves
312101 法定盈余公积 Legal surplus
312102 任意盈余公积 Free surplus reserves
312103 法定公益金 Legal public welfare fund
312104 储备基金 Reserve fund
312105 企业发展基金 Enterprise expension fund
312106 利润归还投资 Profits capitalizad on return of investment
利润 Profits
3131 本年利润 Current year profits
3141 利润分配 Profit distribution
314101 其他转入 Other chengeover in
31 提取法定盈余公积 Withdrawal legal surplus
314103 提取法定公益金 Withdrawal legal public welfare funds
314104 提取储备基金 Withdrawal reserve fund
314105 提取企业发展基金 Withdrawal reserve for business expansion
314106 提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and
welfare fund
314107 利润归还投资 Profits capitalizad on return of investment
314108 应付优先股股利 Preferred Stock dividends payable
314109 提取任意盈余公积 Withdrawal other common accumulation fund
314110 应付普通股股利 Common Stock dividends payable
314111 转作资本(或股本)的普通股股利 Common Stock dividends change to
assets(or stock)
314115 未分配利润 Undistributed profit
四、成本类 Cost
4101 生产成本 Cost of manufacture
410101 基本生产成本 Base cost of manufacture
410102 辅助生产成本 Auxiliary cost of manufacture
4105 制造费用 Manufacturing overhead
材料费 Materials
管理人员工资 Executive Salaries
奖金 Wages
退职金 Retirement allowance
补贴 Bonus
外保劳务费 Outsourcing fee
福利费 Employee benefits/welfare
会议费 Coferemce
加班餐费 Special ties
市内交通费 Business traveling
通讯费 Correspondence
电话费 Correspondence
水电取暖费 Water and Steam
税费 Taxes and es
租赁费 Rent
管理费 Maintenance
车辆维护费 Vehicles maintenance
油料费 Vehicles maintenance
培训费 Ecation and training
接待费 Entertainment
图书、印刷费 Books and printing
运费 Transpotation
保险费 Insurance premium
支付手续费 Commission
杂费 Sundry charges
折旧费 Depreciation expense
机物料消耗 Article of consumption
劳动保护费 Labor protection fees
季节性停工损失 Loss on seasonality cessation
4107 劳务成本 Service costs
五、损益类 Profit and loss
收入 Income
业务收入 OPERATING INCOME
5101 主营业务收入 Prime operating revenue
产品销售收入 Sales revenue
服务收入 Service revenue
5102 其他业务收入 Other operating revenue
材料销售 Sales materials
代购代售
包装物出租 Wrappage lease
出让资产使用权收入 Remise right of assets revenue
返还所得税 Reimbursement of income tax
其他收入 Other revenue
5201 投资收益 Investment income
短期投资收益 Current investment income
长期投资收益 Long-term investment income
计提的委托贷款减值准备 Withdrawal of entrust loans reserves
5203 补贴收入 Subsidize revenue
国家扶持补贴收入 Subsidize revenue from country
其他补贴收入 Other subsidize revenue
5301 营业外收入 NON-OPERATING INCOME
非货币性交易收益 Non-cash deal income
现金溢余 Cash overage
处置固定资产净收益 Net income on disposal of fixed assets
出售无形资产收益 Income on sales of intangible assets
固定资产盘盈 Fixed assets inventory profit
罚款净收入 Net amercement income
支出 Outlay
业务支出 Revenue charges
5401 主营业务成本 Operating costs
产品销售成本 Cost of goods sold
服务成本 Cost of service
5402 主营业务税金及附加 Tax and associate charge
营业税 Sales tax
消费税 Consumption tax
城市维护建设税 Tax for maintaining and building cities
资源税 Resources tax
土地增值税 Increment tax on land value
5405 其他业务支出 Other business expense
销售其他材料成本 Other cost of material sale
其他劳务成本 Other cost of service
其他业务税金及附加费 Other tax and associate charge
费用 Expenses
5501 营业费用 Operating expenses
代销手续费 Consignment commission charge
运杂费 Transpotation
保险费 Insurance premium
展览费 Exhibition fees
广告费 Advertising fees
5502 管理费用 Adminisstrative expenses
职工工资 Staff Salaries
修理费 Repair charge
低值易耗摊销 Article of consumption
办公费 Office allowance
差旅费 Travelling expense
工会经费 Labour union expenditure
研究与开发费 Research and development expense
福利费 Employee benefits/welfare
职工教育经费 Personnel ecation
待业保险费 Unemployment insurance
劳动保险费 Labour insurance
医疗保险费 Medical insurance
会议费 Coferemce
聘请中介机构费 Intermediary organs
咨询费 Consult fees
诉讼费 Legal cost
业务招待费 Business entertainment
技术转让费 Technology transfer fees
矿产资源补偿费 Mineral resources compensation fees
排污费 Pollution discharge fees
房产税 Housing property tax
车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
土地使用税 Tenure tax
印花税 Stamp tax
5503 财务费用 Finance charge
利息支出 Interest exchange
汇兑损失 Foreign exchange loss
各项手续费 Charge for trouble
各项专门借款费用 Special-borrowing cost
5601 营业外支出 Nonbusiness expenditure
捐赠支出 Donation outlay
减值准备金 Depreciation reserves
非常损失 Extraordinary loss
处理固定资产净损失 Net loss on disposal of fixed assets
出售无形资产损失 Loss on sales of intangible assets
固定资产盘亏 Fixed assets inventory loss
债务重组损失 Loss on arrangement
罚款支出 Amercement outlay
5701 所得税 Income tax
以前年度损益调整 Prior year income adjustment
D. 求一篇英文文章，关于个人所得税方面的，要求8000字符（非8000单词）
Personal Income Tax (PIT) is a direct tax levied on income of a person.个人所得税（PIT技术）是一种直接税，一个人的收入征收。 A person means an indivial, an ordinary partnership, a non-juristic body of person and an undivided estate.一个人是指个人，一个普通的伙伴关系，一个人非法人机构和不可分割的遗产。 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.一般来说，一个人被坑了他的税款计算，纳税申报文件和缴纳税款，如有的话，因此在历年的基础。
1. 1。 Taxable Person 应税人
Taxpayers are classified into “resident” and “non-resident”.纳税人划分为“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”是指任何人在泰国居住连续或累计超过180税项（日历）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.泰国居民的可支付收入来源，在泰国以及对从该是进入泰国带来外国来源收入的一部分税。 A non-resident is, however, subject to tax only on income from sources in Thailand.阿非居民然而，需缴纳税项只来自泰国的收入来源。
2. 2。 TAX BASE 税基
2.1 Assessable Income 2.1评税入息
Income chargeable to the PIT is called “assessable income”.收入记入坑被称为“应课税收入”。 The term covers income both in cash and in kind.这一措词包括现金和实物收入。 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，任何好处，如提供免租的房子，或由雇主支付雇员的代表税款由雇主或其他人，也视为为目的坑雇员应课税收入。
Assessable income is divided into 8 categories as follows :应征税的收入分成8类细分如下：
(1) income from personal services rendered to employers; （1）由雇主提供的个人服务收入;
(2) income by virtue of jobs, positions or services rendered; （2）凭借工作，职务或提供服务的收入;
(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）商誉收入，版权，专利权，其他权利，年金或在每年的性质的所得款项将来自一个或任何其他法律行为或法院的判决;
(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）在股息性质，存款利息与泰国银行的收入，利润或其他利益的股票从法人公司，法人合伙，或互惠基金，收到的款项作为资本的减少，奖金的结果，增加资本控股，由合并收益，收购或法人公司或合伙企业解散，并获得来自或合作伙伴持有的股份转让;
(5) income from letting of property and from breaches of contracts, installment sales or hire-purchase contracts; （五）出租的财产和违反合同的，分期付款销售或租购合约收入;
(6) income from liberal professions; （6）由自由职业者的收入;
(7) income from construction and other contracts of work; （七）建设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）营业收入，商业，农业，工业，运输或其他活动没有任何前面指定。
2.2 Dections and Allowances 2.2扣除及免税额
Certain dections and allowances are allowed in the calculation of the taxable income. 某些扣除及免税额允许在计算应纳税所得。 Taxpayer shall make dections from assessable income before the allowances are granted. 纳税人应课税收入中扣除从之前的津贴是理所当然的。 Therefore, taxable income is calculated by: 因此，应纳税所得额的计算方法是：
TAXABLE INCOME = Assessable Income - dections - allowances 应纳税所得额 =课税收入-扣除额-免税额
Dections allowed for the calculation of PIT 允许扣除的计算的基坑
Type of Income 收入型 Dection 扣除
a. 答： Income from employment 从就业收入
b. 湾 Income received from right 收到的收入来自版权
c. 角 Income from letting out of property on hire 出租收入的财产出租
1) Building and wharves 1）建筑物和码头
2) Agricultural land 2）农业土地
3) All other types of land 3）所有其他类型的土地
4) Vehicles 4）车辆
5) Any other type of property 5）任何其他类型的财产
d. 四 Income from liberal professions 自由职业的收入
e. 大肠杆菌 Income derived from contract of work whereby the contractor provides essential materials besides tools 所得的收入，工作合同，让承包者提供必要的材料，除了工具
f. 楼 Income derived from business, commerce, agriculture, instry, transport, or any other activities not specified in a. 从业务所得的收入，商业，农业，工业，运输，或不指定的任何其他活动答 to e. 到E
40% but not exceeding 60,000 baht 40％但不超过60000铢
40% but not exceeding 60,000 baht 40％但不超过60000铢
30% 30％
20% 20％
15% 15％
30% 30％
10% 10％
30% except for the medical profession where 60% is allowed 除30％为医疗行业的60％是允许
actual expense or 70% 实际费用或70％
actual expense or 65% - 85% depending on the types of income 实际开支或65％ - 85％取决于收入的种类
Allowances (Exemptions) allowed for the calculation of PIT 津贴（豁免）允许为基坑计算
Types of Allowances 津贴的种类 Amount 额
Personal allowance 个人免税额
- Single taxpayer -单纳税人
- Undivided estate -隔膜地产
- Non-juristic partnership or body of persons -非合伙或法人团体的人
Spouse allowance 配偶津贴
Child allowance (child under 25 years of age and studying at ecational institution, or a minor, or an adjusted incompetent or quasi-incompetent person) 儿童津贴 （25岁以下的儿童和教育机构就读，或未成年人，或者调整不胜任或准无能的人）
30,000 baht for the taxpayer 30000铢的纳税人
30,000 baht for the taxpayer's spouse 30,000泰铢对纳税人的配偶
30,000 baht for each partner but not exceeding 60,000 baht in total 30,000铢为每个合作伙伴，但不超过60,000铢总共
30,000 baht 3.0万铢
15,000 baht each 每15000铢
(limited to three children) （限3个孩子）
Ecation (additional allowance for child studying in ecational institution in Thailand) 教育 （在泰国的其他机构的教育津贴就读于儿童）
Parents allowance 父母津贴
Life insurance premium paid by taxpayer or spouse 寿险保费由纳税人或配偶支付
Approved provident fund contributions paid by taxpayer or spouse 核准公积金配偶或捐款支付纳税人
Long term equity fund 长期股权投资基金 2,000 baht each child 每个孩子2,000铢
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铢家长每个纳税人和配偶的父母，如果是这样60岁以上和收入低于3.0万铢
Amount actually paid but not exceeding 100,000 baht each 实际支付的金额不超过10万铢，但每
Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht 实际支付的金额在率不超过15％的工资，但不得超过50万铢
Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht 实际支付的金额在率不超过15％的工资，但不得超过50万铢
Home mortgage interest 房屋贷款利率
Social insurance contributions paid by taxpayer or spouse 社会保险的配偶或捐款支付的纳税人
Charitable contributions 慈善捐款 Amount actually paid but not exceeding 100,000 baht 实际支付的金额，但不超过10万铢
Amount actually paid each 实际支付的金额每
Amount actually donated 实际捐赠金额
but not exceeding 10% of the income after standard dections and the above allowances 但扣除额不得超过上述津贴和10％的收入后的标准
2.3 Tax Credit for dividends 2.3信用股息税
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.纳税人在泰国和住所谁收到来自公司或法人在泰国注册的伙伴关系，是有权获得3 / 7的股息红利税收抵免收到。 In computing assessable income, taxpayer shall gross up his dividends by the amount of the tax credit received.在计算应课税收入，纳税人应当由总的税收抵免额，他收到的股息。 The amount of tax credit is creditable against his tax liability.税收信贷的数额是对他的税款抵免。
3. 3。 Progressive Tax Rates 累进税率
3.1 Progressive Tax Rates 累进税率3.1
Personal income tax rates applicable to taxable income are as follows.个人所得税税率适用的应纳税所得额如下。
Tax rates of the Personal Income Tax 所得税税率的个人
Taxable Income 应纳税所得额
(baht) （铢） arginal Taxable income arginal应纳税所得额
(baht) （铢） Tax Rate (%) 税率（％）
0 - 150,000 (2008 onwards) 0 - 15万（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. 在每年的情况下收入类别（2） - （8）条所述2.1顷收入超过6.0万泰铢，纳税人的税务计算计算的数额乘以税0.5％的应课税收入额和比较累进税率。纳税人须负起更大的纳税金额为准。
3.2 Separate Taxation 3.2独立的税收
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.有几种类型的收入，纳税人不得包括或可能不选择包括收入，在计算应课税收入的税务负担。
Income from sale of immovable property 来自物业销售收入不动产
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.纳税人不包括收入由遗赠取得不动产销售或以馈赠方式向在计算应评税入息坑。 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，如果销售为商业目的而作出的，至关重要的是，这样的收入必须包含在课税收入和受坑。
Interest 兴趣
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，可在纳税人的选择，下面的表格可从坑计算排除规定，有百分之15是源泉扣缴的税款： (1) （1） interest on bonds or debentures issued by a government organization; 债券的利息或组织发出的政府债券;
(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; 银行储蓄存款的利息，如果在商业利益收到的总金额不超过20,000铢一个纳税年度中;
(3) （3） interest on loans paid by a finance company; 公司融资贷款的利息支付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. 获得商业利益或特定行业的任何金融机构所举办的法律为目的的泰国的贷款资金，以促进农业。
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.纳税人谁住在泰国，接受注册公司或互惠基金，已在税收在百分之十率源泉扣缴的股息或利润的股票，可以选择排除在计算应评税入息坑等红利。 However, in doing so, taxpayer will be unable to claim any refund or credit as mentioned in 2.4.然而，在这样做时，纳税人将无法要求任何退款或信用为2.4提及。
4. 4。 Withholding Tax 预扣税
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.对于某些类别的收入，收入的付款人隐瞒源头税，纳税申报文件（表格坑1，2或3视情况而定），并提交预扣税款的区税务办公室。 The tax withheld shall then be credited against tax liability of a taxpayer at the time of filing PIT return.扣缴的税款，应再对纳税人的税务责任记在申请坑返回的时间。 The following are the withholding tax rates on some categories of income.以下是对某些类别的收入扣缴税率。
Types of income 收入的种类 Withholding tax rate 预提税率
1. 1。 Employment income 就业收入 5 - 37 % 5 - 37％
2. 2。 Rents and prizes 租金及奖品 5 % 5％
3. 3。 Ship rental charges 船舶租用费 1 % 1％
4. 4。 Service and professional fees 服务及专业费用 3 % 3％
5. 5。 Public entertainer remuneration 公共艺人报酬
- Thai resident -泰国居民
- non-resident -非居民
5 % 5％
5 - 37 % 5 - 37％
6. 6。 Advertising fees 广告费用 2 % 2％
5. 5。 Tax Payment 纳税
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. 纳税人可申请个人所得税纳税申报表，并在3月的最后一天支付税务部以下的纳税年度。 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. 纳税人，谁的收入源于C的规定，D或年度的应纳税f在2.3期间的前6个月还需要提交一半-每年的收入回报，在过去的一天署进行付款到今年9月的应课税。 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. 任何预扣税或每半年税收已支付给税务部门可以作为一个责任对纳税信用年底的。
E. 国外融资是从国外借钱么
国外融资是指通过招商，或者入股的方式来投资一种更具有价值的产品或品牌
F. 这个如何翻译
融资成本（financing cost）降低了，贷款人群就会增加
用with的复合结构
(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. 减少；缩小；使还原；使变弱
vi. 减少；节食；蒸发；（液体）浓缩变稠
减少； 降低； 还原； 简化
过去式：reced
过去分词：reced
现在分词：recing
第三人称单数：reces
(2)cut down
英 [kʌt daun] 美 [kʌt daʊn]
裁短；减少；把…砍倒[割掉]；驳倒
(3)abate英 [əˈbeɪt] 美 [əˈbet]
vt. 减少，减轻；[法]取消法令，作废
vi. 减轻；失效
n. 减轻；折扣
减少； 降低； 减轻； 消除
过去式：abated
过去分词：abated
现在分词：abating
第三人称单数：abates
(4)debase
英 [dɪˈbeɪs] 美 [dɪˈbes]
vt. 降低质量（地位、价格等）；降低（硬币的）价值，贬值
降低； 贬低； 质量变坏； 贬损
过去式：debased
过去分词：debased
现在分词：debasing
第三人称单数：debases
(5)decrease英 [dɪˈkri:s] 美 [dɪˈkris]
n. 减少，减小；减少量
vi.&vt. 减少，减小
减少； 降低； 力量或者强度的减弱； 下降
复数：decreases
过去式：decreased
过去分词：decreased
现在分词：decreasing
第三人称单数：decreases
financing cost
[faiˈnænsiŋ kɔst]
融资成本，财务成本
1. Generally speaking outside financing should be greater than the inside financing cost.
因此企业在为投资项目进行融资时,会偏好使用成本较低的内部融资方式.
2. Outside financing cost and inside financing cost are different.
一般而言,外部融资成本要大于内部融资成本.
3. Then it analyzed financing cost finding out its cause is high lending rate and financing cost. 接着再分析其融资成本,发现其原因是借款利率和融资费用偏高.
4. Independent director and debt financing cannot control acting cost effectively.
独立董事和债务融资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.
因为资本成本是选择融资方式的重要因素
G. 这个如何翻译
computer system with 02 Nos 30"LED monitor
带02号30英寸LED显示器的计算机系统
H. bid 和ask分别哪个是卖价和买价
bid price是买家愿意支付的最高价格，还有很多价格，不过都低于这个最高价位。
ask price是卖家出的最低价格，还有其他报价，但都高于这个价格。
I. 哪个国家存款利息最高。
下面是2014年4月11日最新全球主要国家/地区利率水平数据，最高的是委内瑞拉：
1 委瑞内拉 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 阿尔及利亚 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 基本贷款利率(Prime Lending) 9.00% 2010/11/5
6 肯亚 央行利率(Repo Rate) 8.50% 2013/05/
7 俄罗斯 再融资利率(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 附买回利率(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 印度尼西亚 基准利率(Bank Indonesia) 7.50% 2013/11/12
12 冰岛 政策利率(Policy Rate) 7.00% 2012/11/14
13 乌克兰 贴现率(DiscountRate) 6.50% 2013/8/13
14 南非 再回购利率(Repo Rate) 5.50% 2014/1/29
15 墨西哥 隔夜目标利率(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 秘鲁 政策利率(Policy rate) 4.00% 2013/11/
19 菲律宾 隔夜借款利率(BSP O/N Borrowing) 3.50% 2012/10/25
20 哥伦比亚 干预利率(Intervention Rate) 3.25% 2013/3/26
21 中国 居民储蓄1年期存款利率(1Yr Deposit) 3.00% 2012/7/5
22 马来西亚 隔夜利率(O/N Policy) 3.00% 2011/5/5
23 纽西兰 官定现金利率(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 韩国 隔夜目标利率(Base Rate) 2.50% 2013/5/9
26 波兰 28日再回购利率(14Day Repo) 2.50% 2013/7/4
27 澳大利亚 隔夜现金目标利率(O/N Cash) 2.50% 2013/8/6
28 泰国 1日附买回政策利率(1D Repurchase) 2.00% 2014/3/12
29 台湾 重贴现率(Rediscount) 1.88% 2011/7/1
30 挪威 银行同业存款利率(Key Policy) 1.50% 2012/3/14
31 以色列 短期贷款利率(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 附买回利率(Repo) 0.75% 2013/12/17
34 英国 准备金利率 0.50% 2009/3/5
35 香港 隔夜贴现窗利率(Discount Window Base) 0.50% 2008/12/17
36 瑞士 利率目标区间 0.25% 2011/8/3
37 欧元区 再融资利率(REFI) 0.25% 2013/11/7
38 美国 联邦基金利率(Fed Funds) 0.25% 2008/12/16
39 丹麦 2周存款证利率(2W CD) 0.20% 2013/5/3
40 日本 隔夜无担保拆息利率(Target UC O/N) 0.10% 2010/10/5
41 捷克 2周再回购利率(2Week Repo) 0.05% 2012/11/2
42 保加利亚 基本利率(Base Interest) 0.04% 2014/2/1