USCPA的考試是全英文考試，因此對于會計類英語專有名詞必須熟記于心。高頓網(wǎng)校USCPA小編整理了相關(guān)的一些會計類常見單詞，供廣大考生參考備用。
　　收入 Income
　　業(yè)務(wù)收入 OPERATING INCOME
　　主營業(yè)務(wù)收入 Prime operating revenue
　　產(chǎn)品銷售收入 Sales revenue
　　服務(wù)收入 Service revenue
　　其他業(yè)務(wù)收入 Other operating revenue
　　材料銷售 Sales materials
　　代購代售
　　包裝物出租 Wrappage lease
　　出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue
　　返還所得稅 Reimbursement of income tax
　　其他收入 Other revenue
　　投資收益 Investment income
　　短期投資收益 Current investment income
　　長期投資收益 Long-term investment income
　　計提的委托貸款減值準備 Withdrawal of entrust loans reserves
　　補貼收入 Subsidize revenue
　　國家扶持補貼收入 Subsidize revenue from country
　　其他補貼收入 Other subsidize revenue
　　營業(yè)外收入 NON-OPERATING INCOME
　　非貨幣性 交易收益 Non-cash deal income
　　現(xiàn)金溢余 Cash overage
　　處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets
　　出售無形資產(chǎn)收益 Income on sales of intangible assets
　　固定資產(chǎn)盤盈 Fixed assets inventory profit
　　罰款凈收入 Net amercement income
　　支出 Outlay
　　業(yè)務(wù)支出 Revenue charges
　　主營業(yè)務(wù)成本 Operating costs
　　產(chǎn)品銷售成本 Cost of goods sold
　　服務(wù)成本 Cost of service
　　主營業(yè)務(wù)稅金及附加 Tax and associate charge
　　營業(yè)稅 Sales tax
　　消費稅 Consumption tax
　　城市維護建設(shè)稅 Tax for maintaining and building cities
　　資源稅 Resources tax
　　土地增值稅 Increment tax on land value
　　其他業(yè)務(wù)支出 Other business expense
　　銷售其他材料成本 Other cost of material sale
　　其他勞務(wù)成本 Other cost of service
　　其他業(yè)務(wù)稅金及附加費 Other tax and associate charge
　　費用 Expenses
　　營業(yè)費用 Operating expenses
　　代銷手續(xù)費 Consignment commission charge
　　運雜費 Transpotation
　　保險費 Insurance premium
　　展覽費 Exhibition fees
　　廣告費 Advertising fees
　　管理費用 Adminisstrative expenses
　　職工工資 Staff Salaries
　　修理費 Repair charge
　　低值易耗攤銷 Article of consumption
　　辦公費 Office allowance
　　差旅費 Travelling expense
　　工會經(jīng)費 Labour union expenditure
　　研究與開發(fā)費 Research and development expense
　　福利費 Employee benefits/welfare
　　職工教育經(jīng)費 Personnel education
　　待業(yè)保險費 Unemployment insurance
　　勞動保險費 Labour insurance
　　醫(yī)療保險費 Medical insurance
　　會議費 Coferemce
　　聘請中介機構(gòu)費 Intermediary organs
　　咨詢費 Consult fees
　　訴訟費 Legal cost
　　業(yè)務(wù)招待費 Business entertainment
　　技術(shù)轉(zhuǎn)讓費 Technology transfer fees
　　礦產(chǎn)資源補償費 Mineral resources compensation fees
　　排污費 Pollution discharge fees
　　房產(chǎn)稅 Housing property tax
　　車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)
　　土地使用稅 Tenure tax
　　印花稅 Stamp tax
　　財務(wù)費用 Finance charge
　　利息支出 Interest exchange
　　匯兌損失 Foreign exchange loss
　　各項手續(xù)費 Charge for trouble
　　各項專門借款費用 Special-borrowing cost
　　營業(yè)外支出 Nonbusiness expenditure
　　捐贈支出 Donation outlay
　　減值準備金 Depreciation reserves
　　非常損失 Extraordinary loss
　　處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets
　　出售無形資產(chǎn)損失 Loss on sales of intangible assets
　　固定資產(chǎn)盤虧 Fixed assets inventory loss
　　債務(wù)重組損失 Loss on arrangement
　　罰款支出 Amercement outlay
　　所得稅 Income tax
　　以前年度損益調(diào)整 Prior year income adjustment