《最新企业所得税术语缩写》由会员分享，可在线阅读，更多相关《最新企业所得税术语缩写（6页珍藏版）》请在金锄头文库上搜索。
1、美国税制- 企业所得税United States - Corporate TaxationAuthor 作者 John G. Rienstra 约翰G 雷恩斯特拿IBFD North America 北美国际财政文献资料局Latest Information 最新信息This chapter is based on information available up to 1 October 2015.本文的基于截至 2015 年 10 月 1 日的信息。See also - United StatesNews 新闻Country Key Features 国家主要特点Quick Referen
2、ce Tables 快速参考表Country Surveys 国家调查Country Analyses 国家分析Topical Analyses 局部分析Abbreviations, Terms and References 缩写，术语和引用Abbreviations 缩写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Affd :Affirmed 申明；承诺AFR :Applicable fe
3、deral rate 适用联邦利率AGI :Adjusted gross income 调整后的总收入AGUB :Adjusted grossed-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 Mutu
4、al 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 Appea
5、ls 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 separate transaction method 美元近似独立交易法DCL
6、 :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 :Dividend re-investment plan 红利再投资计划E&P :Earnings and profits 收入和利润EAG :Expanded affili
7、ated 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
8、系列FASB :Financial Accounting Standards Board 财务会计准则委员会FASIT :Financial asset securitization 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 base company 外国基地公司FDAP :Fixed or determinable annual
9、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 :US 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
10、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 :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 :Information document reques
11、t 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 :Inc
12、entive 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 bene
13、fits 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 insura
14、nce 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 inv
15、estment 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. :Proposed Treasury Regulation 拟议财政法规PSC :Personal service corporation 服务公司PTP :Publicly traded partnership 公开交易伙伴QBU :Qualified business unit 合格的
16、经营单位QEF :Qualified electing fund 基金RAB :Reasonably anticipated benefits 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RIC :Regulated investment company 受监管投资公司RULPA :Revised Uniform Limited Partnership Act 美国修订统一有限合伙法RUPA :Revised Uniform Partnership Act 统一合伙法SBT :Small business taxpayer 小企业纳税人SECA :Self-Emp
