專業(yè)階段各個(gè)考試科目都有一道英語附加題，考生可以選擇用中文也可以選擇英文來回答，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，大家快來收藏吧！
【收藏版】注會(huì)《審計(jì)》?？加⑽脑~匯大全！
  1. 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）
  2. 進(jìn)項(xiàng)稅額=買價(jià)×扣除率Input tax=Purchasing price×Deduction rate
  3. 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
  4. 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
  5. 消費(fèi)稅Consumption Tax（簡(jiǎn)寫為CT）
  6. 加工費(fèi)Processing fee
  7. 原料和主要材料raw materials and main materials
  8. 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）
  9. 應(yīng)納稅額=營(yíng)業(yè)額×稅率Tax payable=turnover×tax rate
  10. 土地增值稅Land Appreciation Tax Law
  11. 契稅deed tax
  12. 完稅憑證tax payment certificates
  13. 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
  14. 可扣除的開發(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:
  15. 企業(yè)所得稅Enterprise Income Tax（EIT）
  16. 應(yīng)納稅所得額taxable income
  17. 應(yīng)納企業(yè)所得稅稅額EIT payable
  18. 銷售（營(yíng)業(yè)）收入business income
  19. 主營(yíng)業(yè)務(wù)收入revenue from principal operations
  20. 其他業(yè)務(wù)收入revenue from other operations
  21. 營(yíng)業(yè)外收入non-operating income
  22. 國(guó)債利息收入government loan interest income
  23. 職工福利費(fèi)employee benefits
  24. 職工工會(huì)經(jīng)費(fèi)employee labor union dues
  25. 職工教育經(jīng)費(fèi)employee education expenses
  26. 研究開發(fā)費(fèi)用research and development expenses
  27. 銷售（營(yíng)業(yè)）成本operating cost
  28. 銷售稅金及附加sales tax and surcharge
  29. 利潤(rùn)總額total profit
  30. 業(yè)務(wù)招待費(fèi)entertainment expenses
  31. 勞務(wù)報(bào)酬所得Incomes from remuneration for labor services
  32. 稿酬所得Incomes from author's remuneration
  33. 工資、薪金所得Income from wages and salaries
  34. 特許權(quán)使用費(fèi)所得Incomes from royalties
  35. 利息、股息、紅利所得Incomes from interest,stocks dividends,and bonuses
  36. 財(cái)產(chǎn)租賃所得Income from the lease of property
  37. 財(cái)產(chǎn)轉(zhuǎn)讓所得Income from the transfer of property
  38. 偶然所得Accidental（or contingent）income
  39. 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
以上就是在CPA考試【【收藏版】注會(huì)《審計(jì)》?？加⑽脑~匯大全！】的全部解答，如果想要學(xué)習(xí)更多知識(shí)，歡迎大家前往高頓教育CPA網(wǎng)站