ACCA F6（英國稅）單詞表：

Adjusted net income

調整后凈收入

Allowable deductions

準予扣除數

Annual allowance

每年免稅額

Annual Investment Allowance (AIA)

年度投資補貼

Beneficial loans

有利的貸款

Calculation of tax on death estate

遺產稅計算

Capital allowances

資本減免額

Capital expenditure

資本性支出

Capital gains tax

資本利得稅

Annual exempt amount

每年的免稅額

Capital losses

資本損失

Chargeable asset

應稅資產

Chargeable disposal

應稅處置所得

Chattel

動產

Exempt asset

免稅資產

Holdover relief

緩繳稅款優惠

Tax payable

應交稅費

Taxable gains

應稅所得

Valuing quoted shares

股票估值

Cash basis of accounting

收付實現制

Cessation of trade

經營終止

Chargeable lifetime transfer (CLTs)

生前轉增的資產稅

Charitable donations

慈善捐贈

Child benefit

兒童福利

Tax exempt benefit

免稅福利

Corporation tax

企業所得稅

Dividend income

股利收入

Exempt income

免稅收入

Filing date for a personal tax return

個人所得稅申報日期

Fiscal year

財政年度

Franked investment income (FII)

免稅投資收入

Gift aid donations

捐贈禮物

Gilts

金邊證券

Her Majesty's Revenue and Customs

英國稅務海關總署

Income tax payable

應交個人所得稅

Inheritance tax

遺產稅

Interest on late paid tax

延遲繳稅利息

Interest on overdue tax

滯納交稅利息

Miscellaneous income

其他收入

National insurance

國民保險

New individual savings accounts (NISAs)

新個人儲蓄賬戶

Occupational pension scheme

職業退休金計劃

Payroll deduction scheme

工資扣除計劃

Potentially exempt transfer (PET)

潛在的免稅轉移

Pre-trading expenditure

經營前指出

Statutory mileage allowances

法定里程津貼

Tax avoidance

避稅

Tax evasion

偷稅

Tax returns

納稅申報表

Tax tribunal

稅務法庭

Taxable income

應稅收入

Tribunal hearings

法庭聽證會

Value added tax (VAT)

增值稅

VAT invoices

增值稅發票

VAT periods

增值稅期間

Wear and tear allowance

資本折舊額度

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