专业阶段各个考试科目都有一道英语附加题，考生可以选择用中文也可以选择英文来回答，如果用英文回答并且回答正确科获得额外5分，对于考生来讲，每一分都是有价值的，今天小编汇总了CPA《审计》常考英文词汇，大家快来收藏吧！
- 组成计税价格=成本×（1+成本利润率）+消费税税额=成本×（1+成本利润率）÷（1-消费税税率）Composite assessable Value=Cost×（1+cost margin）+Consumption tax=Cost×（1+cost margin）÷（1-Rate of Consumption tax）
- 进项税额=买价×扣除率Input tax=Purchasing price×Deduction rate
- 组成计税价格=关税完税价格+关税+消费税Composite assessable price=Customs dutiable value+Customs Duty+Consumption Tax
- 应纳税额=组成计税价格×税率VAT payable for importing goods=Composite assessable price×Tax rate
- 消费税Consumption Tax（简写为CT）
- 加工费Processing fee
- 原料和主要材料raw materials and main materials
- 组成计税价格=（材料成本+加工费）÷（1-比例税率）The composite taxable price=（Material cost+Processing charge）÷（1-Proportional tax rate）
- 应纳税额=营业额×税率Tax payable=turnover×tax rate
- 土地增值税Land Appreciation Tax Law
- 契税deed tax
- 完税凭证tax payment certificates
- 应纳税额=增值额×税率-扣除项目金额×速算扣除系数Land appreciation tax payable=The appreciation amount×applicable tax rate-The sum of amount of the deduction×Rapid calculation of deducted amount
- 可扣除的开发费用=利息+（取得土地使用权所支付的金额+房地产开发成本）×5%以内If the interest cannot be computed and allocated among the real estate,or the loan documents from financial institutions cannot be provided:
- 企业所得税Enterprise Income Tax（EIT）
- 应纳税所得额taxable income
- 应纳企业所得税税额EIT payable
- 销售（营业）收入business income
- 主营业务收入revenue from principal operations
- 其他业务收入revenue from other operations
- 营业外收入non-operating income
- 国债利息收入government loan interest income
- 职工福利费employee benefits
- 职工工会经费employee labor union dues
- 职工教育经费employee education expenses
- 研究开发费用research and development expenses
- 销售（营业）成本operating cost
- 销售税金及附加sales tax and surcharge
- 利润总额total profit
- 业务招待费entertainment expenses
- 劳务报酬所得Incomes from remuneration for labor services
- 稿酬所得Incomes from author's remuneration
- 工资、薪金所得Income from wages and salaries
- 特许权使用费所得Incomes from royalties
- 利息、股息、红利所得Incomes from interest,stocks dividends,and bonuses
- 财产租赁所得Income from the lease of property
- 财产转让所得Income from the transfer of property
- 偶然所得Accidental（or contingent）income
- 应纳税额=应纳税所得额×适用税率-速算扣除数=（每月收入额-3500元或4800元）×适用税率-速算扣除数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
以上就是在CPA考试【【收藏版】注会《审计》常考英文词汇大全！】的全部解答，如果想要学习更多知识，欢迎大家前往高顿教育CPA网站
