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【收藏版】注會(huì)《審計(jì)》常考英文詞匯大全！

高頓教育2020-12-01 11:45suchunmei

專業(yè)階段各個(gè)考試科目都有一道英語(yǔ)附加題，考生可以選擇用中文也可以選擇英文來(lái)回答，如果用英文回答并且回答正確科獲得額外5分，對(duì)于考生來(lái)講，每一分都是有價(jià)值的，今天小編匯總了CPA《審計(jì)》?？加⑽脑~匯，大家快來(lái)收藏吧！

組成計(jì)稅價(jià)格=成本×（1+成本利潤(rùn)率）+消費(fèi)稅稅額=成本×（1+成本利潤(rùn)率）÷（1-消費(fèi)稅稅率）Composite assessable Value=Cost×（1+cost margin）+Consumption tax=Cost×（1+cost margin）÷（1-Rate of Consumption tax）
進(jìn)項(xiàng)稅額=買價(jià)×扣除率Input tax=Purchasing price×Deduction rate
組成計(jì)稅價(jià)格=關(guān)稅完稅價(jià)格+關(guān)稅+消費(fèi)稅Composite assessable price=Customs dutiable value+Customs Duty+Consumption Tax
應(yīng)納稅額=組成計(jì)稅價(jià)格×稅率VAT payable for importing goods=Composite assessable price×Tax rate
消費(fèi)稅Consumption Tax（簡(jiǎn)寫為CT）
加工費(fèi)Processing fee
原料和主要材料raw materials and main materials
組成計(jì)稅價(jià)格=（材料成本+加工費(fèi)）÷（1-比例稅率）The composite taxable price=（Material cost+Processing charge）÷（1-Proportional tax rate）
應(yīng)納稅額=營(yíng)業(yè)額×稅率Tax payable=turnover×tax rate
土地增值稅Land Appreciation Tax Law
契稅deed tax
完稅憑證tax payment certificates
應(yīng)納稅額=增值額×稅率-扣除項(xiàng)目金額×速算扣除系數(shù)Land appreciation tax payable=The appreciation amount×applicable tax rate-The sum of amount of the deduction×Rapid calculation of deducted amount
可扣除的開(kāi)發(fā)費(fèi)用=利息+（取得土地使用權(quán)所支付的金額+房地產(chǎn)開(kāi)發(fā)成本）×5%以內(nèi)If the interest cannot be computed and allocated among the real estate,or the loan documents from financial institutions cannot be provided:
企業(yè)所得稅Enterprise Income Tax（EIT）
應(yīng)納稅所得額taxable income
應(yīng)納企業(yè)所得稅稅額EIT payable
銷售（營(yíng)業(yè)）收入business income
主營(yíng)業(yè)務(wù)收入revenue from principal operations
其他業(yè)務(wù)收入revenue from other operations
營(yíng)業(yè)外收入non-operating income
國(guó)債利息收入government loan interest income
職工福利費(fèi)employee benefits
職工工會(huì)經(jīng)費(fèi)employee labor union dues
職工教育經(jīng)費(fèi)employee education expenses
研究開(kāi)發(fā)費(fèi)用research and development expenses
銷售（營(yíng)業(yè)）成本operating cost
銷售稅金及附加sales tax and surcharge
利潤(rùn)總額total profit
業(yè)務(wù)招待費(fèi)entertainment expenses
勞務(wù)報(bào)酬所得Incomes from remuneration for labor services
稿酬所得Incomes from author's remuneration
工資、薪金所得Income from wages and salaries
特許權(quán)使用費(fèi)所得Incomes from royalties
利息、股息、紅利所得Incomes from interest,stocks dividends,and bonuses
財(cái)產(chǎn)租賃所得Income from the lease of property
財(cái)產(chǎn)轉(zhuǎn)讓所得Income from the transfer of property
偶然所得Accidental（or contingent）income
應(yīng)納稅額=應(yīng)納稅所得額×適用稅率-速算扣除數(shù)=（每月收入額-3500元或4800元）×適用稅率-速算扣除數(shù)Tax payable=Amount of taxable income×Applicable tax rate-Deduction coefficient for quick calculation=（Monthly income-3500 Yuan or 4800 Yuan）×Applicable tax rate-Deduction coefficient for quick calculation