CPA税法常用英语词汇

1.value added tax 增值税The scope of value added tax shall be expanded.2.business tax 营业税Uniform invoices specifying business tax paid on purchases of goods and services.3.consumption tax 消费税Mr Abe has studiously suppressed a debate about raising the consumption tax.4.enterprise income tax 企业所得税Enterprise income tax constitutes the greater part of revenue.5.individual income tax 个人所得税Her individual income tax has been withheld from her paycheque.6.customs tax 关税There is often tax evasion in the case of customs duties.7.resource tax 资源税He also disclosed that his proposal was made to improve the resource tax burden.8.urban and township land use tax 城镇土地使用税The urban and township land use tax is imposed on the land in cities, county towns, administrative towns and industrial and mining districts.9.city maintenance and construction tax 城市维护建设税Need foreign representative office pay city maintenance andconstruction tax and educational surcharge?10.f armland occupation tax 耕地占用税Farmland occupation tax rates up and exemptions for foreign-invested enterprises discontinued11.s tamp tax 印花税Your company should make a supplementary payment for stamp tax. 12.v ehicle acquisition tax 车辆购置税Vehicle Acquisition Tax is administered and collected by the State Administration of Taxation (SAT).13.h ouse property tax 房产税Is play down house property holding tax to confuse right and wrong? 14.S tate Administration of Taxation 国家税务总局The State Administration of Taxation is a ministerial-level department within the government of the People's Republic of China.15.L ocal Taxation Bureau 地方税务总局We are inspectors from the tax inspection department, Wuxi Local Taxation Bureau.16.t ax filling 纳税申报Experts of this field can help you with tax filing.17.t axes payable 应交税金Posting would include crediting the Sales Taxes Payable account for the total of the Sales column.18.t he assessable period for tax payment 纳税期限The assessable period for tax payment shall be one day, three days, five days, ten days, fifteen days or one month.19.t ax ad valorem 从价税Both ad valorem taxes and specific duty are regular means of the levy of commodity tax.20.c onsolidate reporting 合并申报Prepare and review monthly group consolidated reporting package and provide variance analysis and management reports21.b usiness license 营业执照Finally, back to the Trade and Industry receive the formal business license.22.S tate Treasury 国库The entire fine shall be delivered to the state treasury.23.T ax Inspection Report 纳税检查报告Tax Inspection Report is important.24.t ax avoidance 避税As an important method to tax avoidance design, transferring price be practically.25.t ax evasion 逃税Accusations of tax evasion have tarnished his clean image.26.t ax base 税基With so many houses vacant, the property tax base crumbled.27.refund after collection 先征后退28.withhold and remit tax 代扣代缴29.collect and remit tax 代收代缴30.income from authors remuneration 稿酬所得31.income from remuneration for personal service 劳务报酬所得How is income from remuneration for personal service assessed for Individual Income Tax?32.income from lease of property 财产租赁所得Income from the lease of property to a lessee for use inside the People's Republic of China.33.income from transfer of property 财产转让所得Foreign individuals who derive income from author's remuneration, royalties, interest, dividends, bonuses, the lease of property, transfer of property, contingent income and income from other sources inside China.34.contingent income 偶然所得Foreign individuals who derive income from author's remuneration, royalties, interest, dividends, bonuses, the lease of property, transfer of property, contingent income and income from other sources inside China.35.tax year 纳税年度The government hopes to curtail public spending in the next tax year. 36.flat rate 比例税率Interest is charged at a flat rate of 11%.37.tax preference 税收优惠Does tax preference transition period exist when foreign-funded enterprises deposit additional funds.38.withholding income tax 预提税The Problems in Administration of Withholding Income Tax and the Countermeasures.39.withholding at source 源泉扣缴This paper illuminates the orientation of the efficiency value of the withholding system of individual income tax at source with economic analysis.40.export-oriented enterprise 出口型企业China's export oriented enterprises have potentials. The fact that the RMB is not devalued will help domestic enterprises improve their management expertise, product quality and service.41.technologically advanced enterprise 先进技术企业Generally, enterprises lagging in technology begin their endeavor to narrow the gap between their technology and that of technologically advanced enterprises with imitation.42.Special Economic Zone 经济特区Shenzhen is a special economic zone.43.deductible expenses 可抵扣的费用None of our expenses are tax deductible44.taxable income 应税收入The money is deductible from taxable income45.temporary differences 暂时性差异The nature of Assets and liabilities has a direct impact on formation of their temporary differences.46.the first profit-making year 第一个获利年度The profits made in the first year have never been matched.47.cash flow 现金流量The company has cash flow problems recently.48.chartered entity 特许经济个体A corporation is separate legal entity Chartered by the state.49.attributable profit 可归属利润That helps explain the company’s stellar returns: since 1994, profit attributable to shareholders has risen by more than 500%.50.basis of assessment 评税标准The basis of assessment includes the expectation and the reliance interest.。

Taxation Law01. Value Added Tax词汇Taxpayer：纳税人Account for：对……负有责任；说明……原因Purchasing goods：购进货物Taxable services：应税劳务Welfare：福利Work in process：半成品，通常简写为WIPSmall scale：小规模Exempt：（形容词）被免除的；被豁免的（动词）免除；豁免Article 3 Taxpayers dealing in goods or providing taxable services with different tax rates shall be accounted for separately. If the sales amounts have not been accounted for separately, the higher tax rates shall apply.第三条纳税人兼营不同税率的货物或者应税劳务，应当分别核算不同税率货物或者应税劳务的销售额；未分别核算销售额的，从高适用税率。

Article 7 Where the price used by the taxpayer in selling goods or taxable services is obviously low and without proper justification，the sales amount shall be determined by the competent tax authorities.第七条纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的，由主管税务机关核定其销售额。

Article 10 Input tax of the following items shall not be credited against the output tax:（1）Goods purchased or taxable services used for Non-V AT taxable items, VAT exempt items, collective welfare or individual consumption;（2）Abnormal losses of goods purchased and related taxable services;（3）Goods purchased or taxable services that are consumed for work in progress or finished goods of abnormal losses.（4）Self-use consumer goods of the taxpayers provided by the competent authorities of finance and tax under the State Council;（5）Transportation expenses of the goods specified in Items （1）-（4）of this Article and the transportation expenses for selling tax-exempted goods.第十条下列项目的进项税额不得从销项税额中抵扣：（1）用于非增值税应税项目、免征增值税项目、集体福利或者个人消费的购进货物或者应税劳务；（2）非正常损失的购进货物及相关的应税劳务；（3）非正常损失的在产品、产成品所耗用的购进货物或者应税劳务；（4）国务院财政、税务主管部门规定的纳税人自用消费品；（5）本条第（一）项至第（四）项规定的货物的运输费用和销售免税货物的运输费用。

常见税收英语单词税（款） Tax预交所得税Advance payment income tax税制 Tax system纳税义务 Tax liability税收政策 Tax policy应付税金 Tax due税收法规 Tax code偷税 Dodge tax税收等级 Tax bracket漏税 Evasion fiscal税法 Tax law逃税 Evasion of tax所得税法 Income tax law滞纳金 (1)Delay charge (2)Surcharge for over due tax payment 税务局 (1)Tax bureau (2)Taxation office罚款 Amercement税务机关 Tax authorities税务罚款 Tax penalty征税 (1)Tax collection (2)Taxation税务会计 Tax accounting应征税款 Tax accrued营业税 (1) Business tax (2) excise tax (3)tax on business应征税货物Dutiable goods消费税 Expenditure taxes税率 Tax rate增值税 (1) Tax on added value (2)Value Added Tax (VAT)应计税金 Tax accruals牌照税（1）License tax (2)plate tax报送纳税申请表Submit a tax return货物税 Commodity tax缴税支款书Tax-memo商品流通税Commodity circulation tax纳税凭证 Tax payment receipt加工税 Processing tax纳税单据 Tax invoice累进税 Progressive tax完税凭证 Duty-paid proof累进所得税Graduated income tax课税年度 taxable years建筑税 Tax on construction纳税日期 Date of tax levied房地产税 Building and land taxes纳税人 (1) tax bearer(2) rate payer城市建设税City planning tax多缴税款 Tax overpaid所得税 Income tax退税 (1)drawback from duties paid(2)refund of关税（海关）Customs申请退还税金Application for drawback附加税 Additional tax应退税款 Refundable tax资源税 Resource tax退税通知书Notice of refund采掘税 Severance tax减税 (1) tax reduction (2)tax cut养路税 Highway maintenance tax免税品 Non-dutiable goods销售税 Tax on sales减免税 Tax reliefs消费税 Tax on consumption免税 (1)tax free (2)duty free资产税 Tax on captital免收税款 Waive duty财产税 Property tax税收减让 (1) tax concession(2)tax abatement固定资产税Fix assets tax免税货物 Duty free goods奢侈税 Tax on superfluity进口免税 Exemption from duty个所得税Personal incom人e tax免税期 Tax holiday应缴所得税Income tax payable印花税票 Adhesive revenue stamp应纳税工资额taxable salary贴用印花 Affix revenue stamps暂定税金 Tentative tax保税货物 Goods in bonds税务员（1）tax staff (2)tax gather[/hide]。

1 / 2税法常用英语词汇1. value added tax 增值税2. business tax 营业税3. consumption tax 消费税4. enterprise income tax 企业所得税5. customs tax 关税6. individual income tax 个人所得税7. resource tax 资源税8. urban and township land use tax 城镇土地使用税9. city maintenance and construction tax 城市维护扩建税10. farmland occupation tax 耕地占用税11. land appreciation tax 土地增值税12. stamp tax 印花税13. vehicle acquisition tax 车辆购置税14. deed tax 契税15. fuel tax 燃油税16. security transaction tax 证券交易税17. social security tax 社会保障税18. house property tax 房产税19. slaughter tax 屠宰税20. urban real estate tax 城市房地产税21. inheritance tax 遗产税22. banquet tax 筵席税23. vehicle and vessel usage tax 车船使用税24. vehicle and vessel license plate tax 车船使用牌照税25. vessel tonnage tax 船舶吨税26. agriculture tax 农业税27. animal husbandry tax 牧业税28. income tax on foreign enterprises and enterprises with foreign investment 外商投资及外国企业所得税29. fixed assets investment orientation regulation tax 固定资产投资方向调节税30. State Administration for Taxation 国家税务总局31. Local Taxation bureau 地方税务局32. tax filing 纳税申报/汇算清缴33. taxes payable 应交税金34. the assessable period for tax payment 纳税期限35. the timing of tax liability arising 纳税义务发生时间36. consolidate reporting 合并申报37. the local competent tax authority 当地主管税务机关38. the outbound business activity 外出经营活动39. Tax Inspection Report 纳税检查报告40. tax avoidance 避税41. tax evasion 逃税42. tax base 税基2 / 243. refund after collection 先征后退44. withhold and remit tax 代扣代缴45. collect and remit tax 代收代缴46. income from authors remuneration 稿酬所得47. income from remuneration for personal service 劳务报酬所得48. income from lease of property 财产租赁所得49. income from transfer of property 财产转让所得50. contingent income 偶然所得51. resident 居民52. non-resident 非居民53. tax year 纳税年度54. temporary trips out of the country 临时离境55. flat rate 比例税率56. withholding income tax 预提税57. withholding at source 源泉扣缴58. State Treasury 国库59. tax preference 税收优惠60. the first profit-making year 第一个获利年度61. refund of the income tax paid on the reinvested amount 再投资退税62. export-oriented enterprise 出口型企业63. new and hi-tech enterprise 高新技术企业64. Special Economic Zone 经济特区65. Arm's length transaction 独立交易66. Tax incentives 税收优惠67. Non- deductible expenses 不可抵扣的费用68. temporary differences 暂时性差异69. non-taxable income 非应税收入。

专业英文词汇一、资产assets1、流动资产current assets111现金及约当现金cash and cash equivalents1111库存现金cash on hand1112零用金/周转金petty cash/revolving funds1113银行存款cash in banks1116在途现金cash in transit1117约当现金cash equivalents1118其它现金及约当现金other cash and cash equivalents112短期投资short-term investments1121短期投资-股票short-term investments-stock1122短期投资-短期票券short-term investments-short-term notes and bills1123短期投资-政府债券short-term investments-government bonds1124短期投资-受益凭证short-term investments-beneficiary certificates1125短期投资-公司债short-term investments-corporate bonds1128短期投资-其它short-term investments-other1129备抵短期投资跌价损失allowance for reduction of short-term investment to market 113应收票据notes receivable1131应收票据notes receivable1132应收票据贴现discounted notes receivable1137应收票据-关系人notes receivable-related parties1138其它应收票据other notes receivable1139备抵呆帐－应收票据allowance for uncollec-tible accounts-notes receivable 114应收帐款accounts receivable1141应收帐款accounts receivable1142应收分期帐款installment accounts receivable1147应收帐款-关系人accounts receivable-related parties1149备抵呆帐－应收帐款allowance for uncollec-tible accounts-accounts receivable 118其它应收款other receivables1181应收出售远汇款forward exchange contract receivable1182应收远汇款-外币forward exchange contract receivable-foreign currencies 1183买卖远汇折价discount on forward ex-change contract1184应收收益earned revenue receivable1185应收退税款income tax refund receivable1187其它应收款-关系人other receivables-related parties1188其它应收款-其它other receivables-other1189备抵呆帐-其它应收款allowance for uncollec-tible accounts-other receivables 121~122存货inventories1211商品存货merchandise inventory1212寄销商品consigned goods1213在途商品goods in transit1219备抵存货跌价损失allowance for reduction of inventory to marketgoods finished制成品1221．1222寄销制成品consigned finished goods1223副产品by-products1224在制品work in process1225委外加工work in process-outsourced1226原料raw materials1227物料supplies1228在途原物料materials and supplies in transit1229备抵存货跌价损失allowance for reduction of inventory to market 125预付费用prepaid expenses1251预付薪资prepaid payroll1252预付租金prepaid rents1253预付保险费prepaid insurance1254用品盘存office supplies1255预付所得税prepaid income tax1258其它预付费用other prepaid expenses126预付款项prepayments1261预付货款prepayment for purchases1268其它预付款项other prepayments128~129其它流动资产other current assets1281进项税额VAT paid（or input tax）1282留抵税额excess VAT paid（or overpaid V AT）1283暂付款temporary payments1284代付款payment on behalf of others1285员工借支advances to employees1286存出保证金refundable deposits1287受限制存款certificate of deposit-restricted1291递延所得税资产deferred income tax assets1292递延兑换损失deferred foreign exchange losses1293业主（股东）往来owners^（stockholders^）current account 1294同业往来current account with others1298其它流动资产-其它other current assets-other2、基金及长期投资funds and long-term investments131基金funds1311偿债基金redemption fund（or sinking fund）1312改良及扩充基金fund for improvement and expansion1313意外损失准备基金contingency fund1314退休基金pension fund1318其它基金other funds132长期投资long-term investments1321长期股权投资long-term equity investments1322长期债券投资long-term bond investments1323长期不动产投资long-term real estate in-vestments1324人寿保险现金解约价值cash surrender value of life insuranceinvestments term-long other其它长期投资1328．1329备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments3、固定资产property,plant,and equipment141土地land1411土地land1418土地-重估增值land-revaluation increments142土地改良物land improvements1421土地改良物land improvements1428土地改良物-重估增值land improvements-revaluation increments1429累积折旧-土地改良物accumulated depreciation-land improvements143房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluation increments1439累积折旧-房屋及建物accumulated depreciation-buildings144~146机（器）具及设备machinery and equipment1441机（器）具machinery1448机（器）具-重估增值machinery-revaluation increments1449累积折旧-机（器）具accumulated depreciation-machinery151租赁资产leased assets1511租赁资产leased assets1519累积折旧-租赁资产accumulated depreciation-leased assets152租赁权益改良leasehold improvements1521租赁权益改良leasehold improvements1529累积折旧-租赁权益改良accumulated depreciation-leasehold improvements156未完工程及预付购置设备款construction in progress and prepayments forequipment 1561未完工程construction in progress1562预付购置设备款prepayment for equipment158杂项固定资产miscellaneous property,plant,and equipment1581杂项固定资产miscellaneous property,plant,and equipment1588杂项固定资产-重估增值miscellaneous property,plant,and equipment-revaluation increments1589累积折旧-杂项固定资产accumulated depreciation-miscellaneous property,plant, and equipment16递耗资产depletable assets161递耗资产depletable assets1611天然资源natural resources1618天然资源-重估增值natural resources-revaluation increments1619累积折耗-天然资源accumulated depletion-natural resources17无形资产intangible assets171商标权trademarks1711商标权trademarks172专利权patents1721专利权patentsfranchise特许权173．1731特许权franchise174著作权copyright1741著作权copyright175计算机软件computer software1751计算机软件computer software cost176商誉goodwill1761商誉goodwill177开办费organization costs1771开办费organization costs178其它无形资产other intangibles1781递延退休金成本deferred pension costs1782租赁权益改良leasehold improvements1788其它无形资产-其它other intangible assets-other18其它资产other assets181递延资产deferred assets1811债券发行成本deferred bond issuance costs1812长期预付租金long-term prepaid rent1813长期预付保险费long-term prepaid insurance1814递延所得税资产deferred income tax assets1815预付退休金prepaid pension cost1818其它递延资产other deferred assets182闲置资产idle assets1821闲置资产idle assets184长期应收票据及款项与催收帐款long-term notes,accounts and overdue receivables 1841长期应收票据long-term notes receivable1842长期应收帐款long-term accounts receivable1843催收帐款overdue receivables1847长期应收票据及款项与催收帐款-关系人long-term notes,accounts and overdue receivables-related parties1848其它长期应收款项other long-term receivables1849备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts-long-term notes,accounts and overdue receivables185出租资产assets leased to others1851出租资产assets leased to others1858出租资产-重估增值assets leased to others-incremental value from revaluation 1859累积折旧-出租资产accumulated depreciation-assets leased to others186存出保证金refundable deposit1861存出保证金refundable deposits188杂项资产miscellaneous assets1881受限制存款certificate of deposit-restricted1888杂项资产-其它miscellaneous assets-other二、负债liabilitiesliabilities current流动负债2221~211短期借款short-term borrowings（debt）2111银行透支bank overdraft2112银行借款bank loan2114短期借款-业主short-term borrowings-owners2115短期借款-员工short-term borrowings-employees2117短期借款-关系人short-term borrowings-related parties2118短期借款-其它short-term borrowings-other212应付短期票券short-term notes and bills payable2121应付商业本票commercial paper payable2122银行承兑汇票bank acceptance2128其它应付短期票券other short-term notes and bills payable2129应付短期票券折价discount on short-term notes and bills payable213应付票据notes payable2131应付票据notes payable2137应付票据-关系人notes payable-related parties2138其它应付票据other notes payable214应付帐款accounts pay able2141应付帐款accounts payable2147应付帐款-关系人accounts payable-related parties216应付所得税income taxes payable2161应付所得税income tax payable217应付费用accrued expenses2171应付薪工accrued payroll2172应付租金accrued rent payable2173应付利息accrued interest payable2174应付营业税accrued VAT payable2175应付税捐-其它accrued taxes payable-other2178其它应付费用other accrued expenses payable218~219其它应付款other payables2181应付购入远汇款forward exchange contract payable2182应付远汇款-外币forward exchange contract payable-foreign currencies 2183买卖远汇溢价premium on forward exchange contract2184应付土地房屋款payables on land and building purchased2185应付设备款Payables on equipment2187其它应付款-关系人other payables-related parties2191应付股利dividend payable2192应付红利bonus payable2193应付董监事酬劳compensation payable to directors and supervisors 2198其它应付款-其它other payables-other226预收款项advance receipts2261预收货款sales revenue received in advance2262预收收入revenue received in advance2268其它预收款other advance receiptsportion current-liabilities term-long一年或一营业周期内到期长期负债227．2271一年或一营业周期内到期公司债corporate bonds payable-current portion2272一年或一营业周期内到期长期借款long-term loans payable-current portion2273一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties-current portion2278其它一年或一营业周期内到期长期负债other long-term lia-bilities-current portion 228~229其它流动负债other current liabilities2281销项税额VAT received（or output tax）2283暂收款temporary receipts2284代收款receipts under custody2285估计售后服务/保固负债estimated warranty liabilities2291递延所得税负债deferred income tax liabilities2292递延兑换利益deferred foreign exchange gain2293业主（股东）往来owners^current account2294同业往来current account with others2298其它流动负债-其它other current liabilities-others23长期负债long-term liabilities231应付公司债corporate bonds payable2311应付公司债corporate bonds payable2319应付公司债溢（折）价premium（discount）on corporate bonds payable232长期借款long-term loans payable2321长期银行借款long-term loans payable-bank2324长期借款-业主long-term loans payable-owners2325长期借款-员工long-term loans payable-employees2327长期借款-关系人long-term loans payable-related parties2328长期借款-其它long-term loans payable-other233长期应付票据及款项long-term notes and accounts payable2331长期应付票据long-term notes payable2332长期应付帐款long-term accounts pay-able2333长期应付租赁负债long-term capital lease liabilities2337长期应付票据及款项-关系人Long-term notes and accounts payable-related parties 2338其它长期应付款项other long-term payables234估计应付土地增值税accrued liabilities for land value increment tax2341估计应付土地增值税estimated accrued land value incremental tax pay-able235应计退休金负债accrued pension liabilities2351应计退休金负债accrued pension liabilities238其它长期负债other long-term liabilities2388其它长期负债-其它other long-term liabilities-other28其它负债other liabilities281递延负债deferred liabilities2811递延收入deferred revenue2814递延所得税负债deferred income tax liabilitiesliabilities deferred other其它递延负债2818．286存入保证金deposits received2861存入保证金guarantee deposit received288杂项负债miscellaneous liabilities2888杂项负债-其它miscellaneous liabilities-other三、业主权益owners^equity31资本capital311资本（或股本）capital3111普通股股本capital-common stock3112特别股股本capital-preferred stock3113预收股本capital collected in advance3114待分配股票股利stock dividends to be distributed3115资本capital32资本公积additional paid-in capital321股票溢价paid-in capital in excess of par3211普通股股票溢价paid-in capital in excess of par-common stock3212特别股股票溢价paid-in capital in excess of par-preferred stock323资产重估增值准备capital surplus from assets revaluation3231资产重估增值准备capital surplus from assets revaluation324处分资产溢价公积capital surplus from gain on disposal of assets3241处分资产溢价公积capital surplus from gain on disposal of assets325合并公积capital surplus from business combination3251合并公积capital surplus from business combination326受赠公积donated surplus3261受赠公积donated surplus328其它资本公积other additional paid-in capital3281权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282资本公积-库藏股票交易additional paid-in capital-treasury stock trans-actions 33保留盈余（或累积亏损）retained earnings（accumulated deficit）331法定盈余公积legal reserve3311法定盈余公积legal reserve332特别盈余公积special reserve3321意外损失准备contingency reserve3322改良扩充准备improvement and expansion reserve3323偿债准备special reserve for redemption of liabilities3328其它特别盈余公积other special reserve（or accumulatedearningsretained-335unappropriated未分配盈余（或累积亏损）deficit）3351累积盈亏accumulated profit or loss3352前期损益调整prior period adjustments3353本期损益net income or loss for current period34权益调整equity adjustmentsterm-long of decline value market on loss unrealized长期股权投资未实现跌价损失341．equity investments3411长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342累积换算调整数cumulative translation adjustment3421累积换算调整数cumulative translation adjustments343未认列为退休金成本之净损失net loss not recognized as pension cost3431未认列为退休金成本之净损失net loss not recognized as pension costs35库藏股treasury stock351库藏股treasury stock3511库藏股treasury stock36少数股权minority interest361少数股权minority interest3611少数股权minority interest四、损益类4营业收入operating revenue41销货收入sales revenue411销货收入sales revenue4111销货收入sales revenue4112分期付款销货收入installment sales revenue417销货退回sales return4171销货退回sales return419销货折让sales allowances4191销货折让sales discounts and allowances46劳务收入service revenue461劳务收入service revenue4611劳务收入service revenue47业务收入agency revenue471业务收入agency revenue4711业务收入agency revenue48其它营业收入other operating revenue488其它营业收入-其它other operating revenue4888其它营业收入-其它other operating revenue-other5营业成本operating costs51销货成本cost of goods sold511销货成本cost of goods sold5111销货成本cost of goods sold5112分期付款销货成本installment cost of goods sold512进货purchases5121进货purchases5122进货费用purchase expenses5123进货退出purchase returns5124进货折让charges on purchased merchandise513进料materials purchasedpurchased material进料5131．5132进料费用charges on purchased material5133进料退出material purchase returns5134进料折让material purchase allowances514直接人工direct labor5141直接人工direct labor515~518制造费用manufacturing overhead5151间接人工indirect labor5152租金支出rent expense,rent5153文具用品office supplies（expense）5154旅费travelling expense,travel5155运费shipping expenses,freight5156邮电费postage（expenses）5157修缮费repair（s）and maintenance（expense）5158包装费packing expenses5161水电瓦斯费utilities（expense）5162保险费insurance（expense）5163加工费manufacturing overhead-outsourced5166税捐taxes5168折旧depreciation expense5169各项耗竭及摊提various amortization5172伙食费meal（expenses）5173职工福利employee benefits/welfare5176训练费training（expense）5177间接材料indirect materials5188其它制造费用other manufacturing expenses56劳务成本制ervice costs561劳务成本service costs5611劳务成本service costs56劳务成本制ervice costs561劳务成本service costs5611劳务成本service costs57业务成本gency costs571业务成本agency costs5711业务成本agency costs58其它营业成本other operating costs588其它营业成本-其它other operating costs-other 5888其它营业成本-其它other operating costs-other6营业费用operating expenses61推销费用selling expenses615~618推销费用selling expenses6151薪资支出payroll expense6152租金支出rent expense,rent6153文具用品office supplies（expense）travel expense,travelling旅费6154．6155运费shipping expenses,freight6156邮电费postage（expenses）6157修缮费repair（s）and maintenance（expense）6159广告费advertisement expense,advertisement6161水电瓦斯费utilities（expense）6162保险费insurance（expense）6164交际费entertainment（expense）6165捐赠donation（expense）6166税捐taxes6167呆帐损失loss on uncollectible accounts6168折旧depreciation expense6169各项耗竭及摊提various amortization6172伙食费meal（expenses）6173职工福利employee benefits/welfare6175佣金支出commission（expense）6176训练费training（expense）6188其它推销费用other selling expenses62管理及总务费用general&administrative expenses625~628管理及总务费用general&administrative expenses6251薪资支出payroll expense6252租金支出rent expense,rent6253文具用品office supplies6254旅费travelling expense,travel6255运费shipping expenses,freight6256邮电费postage（expenses）6257修缮费repair（s）and maintenance（expense）6259广告费advertisement expense,advertisement6261水电瓦斯费utilities（expense）6262保险费insurance（expense）6264交际费entertainment（expense）6265捐赠donation（expense）6266税捐taxes6267呆帐损失loss on uncollectible accounts6268折旧depreciation expense6269各项耗竭及摊提various amortization6271外销损失loss on export sales6272伙食费meal（expenses）6273职工福利employee benefits/welfare6274研究发展费用research and development expense6275佣金支出commission（expense）6276训练费training（expense）6278劳务费professional service fees6288其它管理及总务费用other general and administrative expensesexpenses development and research研究发展费用63．635~638研究发展费用research and development expenses6351薪资支出payroll expense6352租金支出rent expense,rent6353文具用品office supplies6354旅费travelling expense,travel6355运费shipping expenses,freight6356邮电费postage（expenses）6357修缮费repair（s）and maintenance（expense）6361水电瓦斯费utilities（expense）6362保险费insurance（expense）6364交际费entertainment（expense）6366税捐taxes6368折旧depreciation expense6369各项耗竭及摊提various amortization6372伙食费meal（expenses）6373职工福利employee benefits/welfare6376训练费training（expense）6378其它研究发展费用other research and development expenses7营业外收入及费用non-operating revenue and expenses,other income（expense）71~74营业外收入non-operating revenue711利息收入interest revenue7111利息收入interest revenue/income712投资收益investment income7121权益法认列之投资收益investment income recognized under equity method 7122股利收入dividends income7123短期投资市价回升利益gain on market price recovery of short-term investment 713兑换利益foreign exchange gain7131兑换利益foreign exchange gain714处分投资收益gain on disposal of investments7141处分投资收益gain on disposal of investments715处分资产溢价收入gain on disposal of assets7151处分资产溢价收入gain on disposal of assets748其它营业外收入other non-operating revenue7481捐赠收入donation income7482租金收入rent revenue/income7483佣金收入commission revenue/income7484出售下脚及废料收入revenue from sale of scraps7485存货盘盈gain on physical inventory7486存货跌价回升利益gain from price recovery of inventory7487坏帐转回利益gain on reversal of bad debts7488其它营业外收入-其它other non-operating revenue-other items75~78营业外费用non-operating expenses751利息费用interest expenseexpense interest利息费用7511．752投资损失investment loss7521权益法认列之投资损失investment loss recog-nized under equity method7523短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753兑换损失foreign exchange loss7531兑换损失foreign exchange loss754处分投资损失loss on disposal of investments7541处分投资损失loss on disposal of investments755处分资产损失loss on disposal of assets7551处分资产损失loss on disposal of assets788其它营业外费用other non-operating expenses7881停工损失loss on work stoppages7882灾害损失casualty loss7885存货盘损loss on physical inventory7886存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888其它营业外费用-其它other non-operating expenses-other8所得税费用（或利益）income tax expense（or benefit）81所得税费用（或利益）income tax expense（or benefit）811所得税费用（或利益）income tax expense（or benefit）8111所得税费用（或利益）income tax expense（or benefit）9非经常营业损益nonrecurring gain or loss91停业部门损益gain（loss）from discontinued operations911停业部门损益-停业前营业损益income（loss）from operations of discontinued segments9111停业部门损益-停业前营业损益income（loss）from operations of discontinued segment912停业部门损益-处分损益gain（loss）from disposal of discontinued segments 9121停业部门损益-处分损益gain（loss）from disposal of discontinued segment92非常损益extraordinary gain or loss921非常损益extraordinary gain or loss9211非常损益extraordinary gain or loss93会计原则变动累积影响数cumulative effect of changes in accounting principles931会计原则变动累积影响数cumulative effect of changes in accounting principles 9311会计原则变动累积影响数cumulative effect of changes in accounting principles94少数股权净利minority interest income941少数股权净利minority interest incomeincome interest minority少数股权净利9411．。

注册会计师考试英语重点词汇讲解2.1 公司战略、风险管理、内部控制2.2 会计2.3 财务管理、成本管理2.4 审计、职业道德2.5 税法2.6 经济法2.1 公司战略、风险管理、内部控制【高频率词汇】· Strategy Cost· Manage Operation· Risk Invest· Control Budget· Economy Customer· Structure Analysis· Market Cha nge· Business Product· Growth Contract高频率词汇· Strategy [] n 战略、策略√ 词性：strategic adj 战略上的、战略的√ 词组：strategic analysis 战略分析strategy selection 战略选择strategy implementation 战略实施strategic control 战略控制√ 例句：Trade discounts may be used as a competitive strategy to secure customer loyalty.商业折扣可以用作维护顾客忠诚度的一种竞争策略。

Sth be used to do sth某物用于做某事· Manage [] v 管理、经营√ 词性：management n管理、经营；管理人员manager管理者、经理managing adj 管理的√ 词组：Human resource management 人力资源管理strategic management 战略管理risk management 风险管理√ 例句：Thanks to the efforts of our managers and employees, we have been able to establish our brand image in the market. 由于我们全体员工的共同努力，我们在市场上建立了良好的品牌形象。