ACRS | : | Accelerated cost recovery system 加速成本回收制度 |
ADSP | : | Aggregate deemed sale price 视同销售的价格合计 |
AET | : | Accumulated earnings tax 累积所得税 |
Aff’d | : | Affirmed 申明；承诺 |
AFR | : | Applicable federal rate 适用联邦利率 |
AGI | : | Adjusted gross income调整后的总收入 |
AGUB | : | Adjusted grosd-up basis 调整后的总收入基础 |
AHYDO | : | Applicable high-yield discount obligation 适用高收益贴现债券 |
AMT | : | Alternative minimum tax 替代性最低税 |
AMTI | : | Alternative minimum taxable income 替代性最低收入 |
APA | : | Advance pricing agreement 预约定价协议 |
APMA | : | Advance Pricing and Mutual Agreement Program 预约定价和互相协议方案 |
ARCN | : | Adjustable rate convertible note 可调整利率兑换券 |
排行榜英文AUSBL | : | Adjusted US-booked liabilities 经调整的美国负债 |
BPT | : | Branch profits tax 分公司利润税 |
C.B. | : | IRS Cumulative Bulletin 美国国税局累计公告 |
CFC | : | Controlled foreign corporation 受控外国公司 |
CGS | : | Cost of goods sold 销售成本 |
Cir. | : | Federal Circuit Court of Appeals 联邦巡回上诉法庭 |
CNOL | : | Consolidated net operating loss 合并净营业损失 |
CPM | : | Comparable profits method 可比利润法 |
CSA | : | Cost sharing arrangement 成本分摊安排 |
CUP | : | Comparable uncontrolled price method 可比非控制价格法 |
CUT | : | Comparable uncontrolled transaction method 可比非控制交易法 |
DASTM | : | Dollar approximate parate transaction method 美元近似独立交易法 |
DCL | : | Dual consolidated loss 双重合并损失 |
DEA | : | Dividend equivalent amount 股息相当量 |
DFO | : | Director of Field Operations 项目执行总监 |
DISC | : | Domestic international sales corporation 外销公司/国内国际销售公司 |
DRD | : | Dividends received deduction 股息收入扣除 |
DRIP | : panty | Dividend re-investment plan 红利再投资计划 |
E&P | : | Earnings and profits 收入和利润 |
EAG | : | Expanded affiliated group 扩大组织规模 |
ECEP | : | Effectively connected earnings and profits 有关联的收入和利润 |
ECI | : | Effectively connected income 有实际联系的所得 |
EIN | : | Employer identification number 雇主身份号码 |
F. | : | Federal Reporter, First Series 联邦判例报告，第一系列 |
F.2d | : | Federal Reporter, Second Series 联邦判例报告，第二系列 |
F.3d | : | Federal Reporter, Third Series联邦判例报告，第三系列 |
FASB | : | Financial Accounting Standards Board 财务会计准则委员会 |
FASIT | : | Financial ast curitization investment trust 金融资产证券化投资信托 |
FATCA | : | Foreign Account Tax Compliance Act 海外账户纳税法案 |
FBAR | : | Report of Foreign Bank and Financial Accounts 外国银行和金融账户汇编 |
FBC | : | Foreign ba company 外国基地公司 |
FDAP | : | Fixed or determinable annual or periodical gains, profits and income 固定或可确定的年度或定期收益，利润和利得 |
FFI | : | Foreign financial institution 外国金融机构 |
FICA | : | Federal Insurance Contribution Act 联邦保险税特别税法 |
FIN 48 | : | blrUS FASB Interpretation No. 48 美国财务会计准则委员会第48号说明 |
FIRPTA | : | Foreign Investment in Real Property Tax Act 外商投资房地产税法案 |
FSA | : | IRS Field Service Advice Memorandum 国税局现场服务咨询备忘录 |
FSC | : | Foreign sales corporation 国外销售公司 |
F.Supp. | : | Federal Supplement Reporter 联邦补充记者 |
FTC | : | Foreign tax credit 外国税收抵免 |
FUTA 苦瓜的英文 | acquire : | Federal Unemployment Tax Act 联邦失业税法 |
GAAP | : | Generally accepted accounting principles 一般公认会计准则 |
IDC | : | Intangible development cost 无形开发成本 |
IDR | : | 哥伦布发现新大陆 Information document request 文件信息请求 |
IFRS | : | International Financial Reporting Standards 国际财务报告标准 |
INS | : | Immigration and Naturalization Service (replaced by USCIS) 移民归化局 |
IRA | : | Individual retirement account 个人退休账户 |
I.R.B. | : | Internal Revenue Bulletin 国内税收收入公告 |
IRC | : | Internal Revenue Code of 1986 国内税收法规 |
IRS | : | Internal Revenue Service 国税局 |
ISO | : | Incentive Stock Option 期权激励 |
LB&I | : | IRS Large Business & International Division 国税局大企业和国际业务部门 |
LLC | : | Limited liability company 有限责任公司 |
LLLP | : | Limited liability limited partnership 有限责任有限合伙制 |
LLP | : | Limited liability partnership 有限责任合伙 |
LMSB | : | IRS Large and Mid-Size Business Division 国税局大中型企业业务部门 |
LOB | : | Limitation on benefits 利益限制 |
MACRS | : | Modified accelerated cost recovery system 加速折旧法 |
MAP | : | Mutual agreement procedure 互相协商程序 |
MOU | : | Memorandum of understanding 合作备忘录 |
NFFE | : | Non-financial foreign entity 外国非金融机构 |
NOL | : | Net operating loss 营业净损失 |
NQPS | : | Non-qualified preferred stock 不合格的优先股 |
OASDI | : | Old-age, survivors and disability insurance 老人、幸存者和伤残人士保险 |
ODL | : | Overall domestic loss 国内总体损失 |
OECD | : | Organisation for Economic Co-operation and Development 经济合作及发展组织 |
OFL | : | Overall foreign loss 国外总体损失 |
OID | : | Original issue discount 原始发行折扣 |
PCM | : | Percentage of completion method 完工百分比法 |
PCT | : | Platform contribution transaction 平台贡献交易 |
PFIC | : | Passive foreign investment company 外国投资公司 |
PHC | : | Personal holding company 私人控股公司 |
PHCI | : | Personal holding company income 私人控股公司收入 |
PLR | : | IRS Private Letter Ruling 国税局私人信件裁决 |
Prop. Reg. | : | Propod Treasury Regulation 拟议财政法规 |
PSC | : | Personal rvice corporation 服务公司 |
PTP | : | Publicly traded partnership 公开交易伙伴 |
QBU | : | Qualified business unit 合格的经营单位 |
QEF | : | Qualified electing fund 基金 |
RAB | : | greedyReasonably anticipated benefitsbest regards 合理预期收益 |
Reg. | : | Treasury Regulation 财政法规 |
REIT | : | Real estate investment trust 房地产投资信托基金 |
REMIC | : | Real estate mortgage investment conduit 房地产抵押投资管道 |
Rev. Proc. | : | IRS Revenue Procedure 国税局税收程序 |
Rev. Rul. | : | IRS Revenue Ruling 国税局收入裁定 |
助理人力资源师RIC | : | Regulated investment company 受监管投资公司 |
RULPA | : | Revid Uniform Limited Partnership Act 美国修订统一有限合伙法 |
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