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2018注会英语考试6科英语专业词汇汇总.xls(精编)

admin 网校老师 发表于 2017-10-11 21:45:29 | 评论:2  查看:598次
会计、审计、财管、公司战略、税法、经济法6科注会英语考试专业词汇(精编)
2018注会英语考试6科英语专业词汇汇总.xls(精编) 2018注会英语考试6科英语专业词汇汇总.xls(精编) 英语大纲词汇.xls (276 KB, 下载次数: 0, 售价: 5 个金币)
2018注会英语考试6科英语专业词汇汇总.xls(精编) 2018注会英语考试6科英语专业词汇汇总.xls(精编)
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 楼主| admin 网校老师 发表于 2017-10-11 21:46:09
审计               
1        客户关系和审计业务的接受与保持        Acceptance and continuance of client and audit engagement
2        访问控制        Access controls
3        接触信息/审计工作底稿        Access to information / Audit documentation
4        否定意见        Adverse opinion
5        替代程序        Alternative procedures
6        分析程序        Analytical procedures
7        在集团层面实施的分析程序        Analytical procedures at group level
8        年度报告        Annual report
9        适用的财务报告框架        Applicable financial reporting framework
10        按照适用的财务报告编制基础得到恰当会计处理和披露        Appropriately accounted for and disclosed in accordance with the applicable financial reporting framework
11        (审计证据的)适当性        Appropriateness (of audit evidence)
12        认定        Assertions
13        评估        Assess
14        保证        Assurance
15        审计调整        Audit adjustment
16        审计工作底稿        Audit documentation/Audit working paper
17        审计证据        Audit evidence
18        审计档案        Audit file
19        会计师事务所        Audit firm/Accounting firm
20        审计意见        Audit opinion
21        审计计划        Audit plan
22        审计风险        Audit risk
23        审计抽样(抽样)        Audit sampling (sampling)
24        注册会计师(审计师)        Auditor
25        注册会计师与财务信息        Auditor and financial information
26        注册会计师的专家        Auditor’s expert
27        注册会计师的点估计或区间估计        Auditor’s point estimate or auditor’s range
28        导致非无保留意见的事项段        Basis for modification paragraph
29        业务流程        Business process
30        (交易的)商业理由        Business rationale
31        经营风险业务风险        Business risk
32        明显微小        Clearly trivial
33        比较财务报表        Comparative financial statements
34        比较信息        Comparative information
35        被审计单位的互补性控制        Compensating controls of entity under audit
36        完整性        Completeness
37        对集团具有财务重大性的单个组成部分        Components that are of individual financial significance to the group
38        计算机辅助审计技术        Computer-assisted audit techniques
39        审计的前提条件        Conditions for an audit
40        询证函        Confirmation
41        合并过程        Consolidation process
42        控制活动        Control activities
43        控制环境        Control environment
44        控制风险        Control risk
45        与审计相关的控制        Controls relevant to the audit
46        公司治理        Corporate governance
47        对应数据        Corresponding figures
48        截止        Cut-off/As of (date)
49        报告日(与质量控制相关)        Date of report (in relation to quality control)
50        财务报表批准日        Date of the approval of the financial statements
51        审计报告日        Date of the auditor’s report
52        财务报表日        Date of the financial statements
53        设计、执行和维护适当的控制        Design, implement and maintain adequate controls (over)
54        检查风险        Detection risk
55        偏差        Deviations
56        无法表示意见        Disclaimer of opinion
57        双重目的测试        Dual-purpose test
58        强调事项段        Emphasis of matter paragraph
59        业务工作底稿        Engagement documentation/working paper
60        业务约定书        Engagement letter
61        项目合伙人        Engagement partner
62        项目质量控制复核        Engagement quality control review
63        项目质量控制复核人员        Engagement quality control reviewer
64        项目组        Engagement team
65        被审计单位的风险评估过程        Entity’s risk assessment process
66        评价        Evaluate
67        可能导致对被审计单位持续经营能力产生重大疑虑的事项或情况        Events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern
68        不符事项        Exception
69        存在        Existence
70        有经验的注册会计师        Experienced auditor
71        专长        Expertise
72        信赖程度        Extent of reliance
73        函证        External confirmation
74        事实错报、判断错报和推断错报        Factual misstatements, judgemental misstatements and projected misstatements
75        财务报表        Financial statements
76        舞弊        Fraud
77        舞弊风险因素        Fraud risk factors
78        虚假财务报告        Fraudulent financial reporting
79        对财务报表使用者理解财务报表至关重要        Fundamental to users’ understanding of the financial statements
80        治理        Governance
81        集团        Group
82        集团项目合伙人        Group engagement partner
83        集团层面控制        Group-wide controls
84        历史财务信息        Historical financial information
85        识别、评估和应对重大错报风险        Identify, assess and respond to risk of material misstatement
86        无法获取充分、适当的审计证据        Inability to obtain sufficient appropriate audit evidence
87        后任注册会计师        Incoming auditor
88        不一致        Inconsistency
89        独立性        Independence
90        与财务报告相关的信息系统        Information system relevant to financial reporting
91        审计的固有限制        Inherent limitation of audit
92        固有风险        Inherent risk
93        首次审计业务        Initial audit engagement
94        生成、记录、处理和报告交易        Initiate, record, process and report transactions
95        询问        Inquiry
96        检查        Inspection
97        中期财务信息或报表        Interim financial information or statements
98        内部审计师        Internal auditors
99        内部控制        Internal control
100        内部控制缺陷        Internal control deficiency
101        国际财务报告准则        International Financial Reporting Standards
102        调查        Investigate
103        财务报表报出日        Issuance date of the financial statements
104        信息技术应用控制        IT application controls
105        信息技术环境        IT environment
106        会计分录和其他调整        Journal entries and other adjustments
107        会计分录        Journal entry/entries
108        严重程度        Level of significance
109        上市公司实体        Listed entity
110        管理层        Management
111        管理层偏向        Management bias
112        管理层凌驾于控制之上        Management override of controls
113        管理当局声明书        Management representation letter
114        管理层对其自身责任的认可与理解        Management’s acknowledgement and understanding of its responsibilities
115        管理层的专家        Management’s expert
116        重大类别的交易、账户余额和披露        Material classes of transactions, account balances and disclosure
117        重大不确定性        Material uncertainty
118        财务报表整体的重要性        Materiality for the financial statements as a whole
119        侵占资产        Misappropriation of assets
120        错报        Misstatement
121        对事实的错报        Misstatement of fact
122        非标准审计报告        Modified audit report
123        非无保留意见        Modified opinion
124        监控        Monitoring
125        对控制的监督        Monitoring of controls
126        审计程序的性质、时间安排和范围        Nature, timing and extent of audit procedures
127        消极式函证        Negative confirmation
128        网络事务所        Network firm
129        违反法律法规        Non-compliance
130        未回函        Non-response
131        非抽样风险        Non-sampling risk
132        观察        Observation
133        发生        Occurrence
134        期初余额        Opening balances
135        内部控制的运行有效性        Operating effectiveness of internal control
136        其他信息        Other information
137        其他事项段        Other matter paragraph
138        会计估计的结果        Outcome of an accounting estimate
139        超出正常经营过程        Outside the normal course of business
140        总体审计方案        Overall audit approach
141        总体审计策略        Overall audit strategy
142        总体结论        Overall conclusion
143        总体应对措施        Overall responses
144        合伙人        Partner
145        实际执行的重要性        Performance materiality
146        人员        Personnel
147        广泛性        Pervasive
148        计划活动        Planning activities
149        总体        Population/Overall
150        积极式函证        Positive confirmation
151        执业人员        Practitioner
152        前任注册会计师        Predecessor auditor
153        初步业务活动        Preliminary engagement activities
154        与管理层和治理层(如适用)责任相关的执行审计工作的前提        Premise, relating to the responsibilities of management and, where appropriate, those charged with governance, on which an audit is conducted
155        编制和列报财务报表        Prepare and present the financial statements
156        列报与披露        Presentation and disclosure
157        收入确认存在舞弊风险的假定        Presumed fraud risks in revenue recognition
158        防止或发现并纠正重大错报        Prevent or detect and correct material misstatement
159        专业胜任能力        Professional competence
160        职业判断        Professional judgment
161        职业怀疑态度        Professional skepticism
162        业务执行        Provision of service/Delivery of service
163        通常对决定财务报表中的重大金额和披露有直接影响的法律法规的规定        Provisions of laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements
164        具有适当资格的外部人员        Qualified external person
165        保留意见        Qualified opinion
166        量化财务影响        Quantification of the financial impacts
167        合理保证(针对审计业务和质量控制)        Reasonable assurance (in the context of audit engagements, and in quality control)
168        合理性测试        Reasonableness test
169        重新计算        Re-calculation
170        连续审计业务        Recurring audit engagements
171        将认定层次的审计风险降至可接受的低水平        Reduce audit risk at the assertion level to an acceptably low level
172        关联方        Related parties
173        具有支配性影响的关联方        Related parties with dominant influence
174        管理层以前未识别或未向注册会计师披露的关联方关系或关联方交易        Related party relationships or transactions that management has not identified or disclosed to the auditor
175        按照等同于公平交易中通行的条款执行的关联方交易        Related party transactions conducted on terms equivalent to those prevailing in an arm’s length transaction
176        (审计证据的)相关性和可靠性        Relevance and reliability (of audit evidence)
177        相关职业道德要求        Relevant ethical requirements
178        剩余期间        Remaining period
179        重新执行        Re-performance
180        管理层施加的限制        Restrictions imposed by management
181        复核(与质量控制相关)        Review (in relation to quality control)
182        权利与义务        Rights and obligations
183        风险评估程序        Risk assessment procedures
184        重大错报风险        Risk of material misstatement
185        财务报表层次和认定层次的重大错报风险        Risk of material misstatement at financial statement level and at assertion level
186        样本量        Sample size
187        抽样        Sampling
188        抽样风险        Sampling risk
189        抽样单元        Sampling unit
190        选择和运用会计政策        Selection and application of accounting policies
191        选取测试项目        Selection of items for testing
192        重要组成部分        Significant component
193        值得关注的内部控制缺陷        Significant deficiencies in internal control
194        重大事项        Significant matters
195        特别风险        Significant risk
196        重大非常规交易        Significant unusual transactions
197        特定的审计程序        Specified audit procedures
198        员工        Staff
199        统计抽样        Statistical sampling
200        存货盘点        Stocktake
201        分层        Stratification
202        期后事项        Subsequent events
203        实质性分析程序        Substantive analytical procedures
204        实质性程序        Substantive procedure
205        (审计证据的)充分性        Sufficiency (of audit evidence)
206        补充信息        Supplementary information
207        测试        Test
208        控制测试        Test of controls
209        细节测试        Test of details
210        特定类别的交易、账户余额或披露的一个或多个重要性水平        The materiality level or levels for particular classes of transactions, account balances or disclosures
211        治理层        Those charged with governance
212        错报的临界值        Threshold for misstatements
213        可容忍错报        Tolerable misstatement
214        可容忍偏差率        Tolerable rate of deviation
215        趋势分析法、比率分析法、合理性测试法和回归分析法        Trend analysis, ratio analysis, reasonableness test, and regression analysis
216        不确定性        Uncertainty
217        未更正错报        Uncorrected misstatements
218        标准审计报告        Unmodified audit report
219        无保留意见        Unqualified opinion
220        计价与分摊        Valuation and allocation/amortization
221        穿行测试        Walk-through test
222        解除业务约定        Withdraw from the engagement
223        书面声明        Written representation
               
职业道德               
1        可接受的水平        Acceptable level
2        广告        Advertising
3        过度推介        Advocacy
4        承担管理层职责        Assume management responsibilities
5        鉴证客户        Assurance client
6        鉴证业务        Assurance engagement
7        鉴证业务项目组        Assurance team
8        审计客户        Audit client
9        审计业务        Audit engagement
10        审计项目组        Audit team
11        近亲属        Close family
12        密切私人关系        Close personal relationship
13        保密        Confidentiality
14        利益冲突        Conflicts of interest
15        或有收费        Contingent fee
16        冷却期        Cooling off period
17        现任会计师        Current accountant/auditor
18        直接经济利益        Direct financial interest
19        董事或高级管理人员        Director or senior officer/senior management
20        应有的关注        Due care
21        消除或降低不利影响        Eliminate or reduce threats
22        项目合伙人        Engagement partner
23        项目质量控制复核        Engagement quality control review
24        项目组        Engagement team
25        外部专家        External expert
26        密切关系        Familiarity
27        经济利益        Financial interests
28        历史财务信息        Historical financial information
29        直系亲属/ 主要近亲属        Immediate family
30        独立性        Independence
31        从实质上和形式上保持独立性        Independence of mind, Independence in appearance
32        间接经济利益        Indirect financial interest
33        诚信        Integrity
34        外在压力        Intimidation/Pressure
35        关键审计合伙人        Key audit partner
36        上市实体        Listed entity
37        长期存在业务关系        Long association (with an audit client)
38        严重虚假或误导性的陈述        Materially false or misleading statement
39        非鉴证服务        Non-assurance services
40        客观和公正性        Objectivity
41        专业服务        Professional services
42        拟接受的客户        Prospective client
43        公众利益实体        Public interest entity
44        关联实体        Related entity
45        审阅客户        Review client
46        审阅业务        Review engagement
47        审阅项目组        Review team
48        轮换        Rotation
49        防范措施        Safeguards
50        自身利益        Self-interest
51        自我评价        Self-review
52        重要且密切的商业关系        Significant and close business relationship
53        特殊目的财务报表        Special purpose financial statements
54        鉴证业务的对象        Subject matter of assurance engagement
55        不利影响、威胁        Threats
 楼主| admin 网校老师 发表于 2017-10-11 21:47:04
税法
1
兼营
Also engaged in
2
应计税款
Accrued tax
3
从价税
Ad valorem tax
4
加计扣除
Additional deduction
5
附加税
Additional tax/Surcharge
6
所得额调整
Adjustment of income
7
税后所得
After-tax income
8
准予扣除数
Allowable deductions
9
税收可抵免额
Allowable tax credit
10
从量定额
Amount based on quantity
11
增值额
Amount of appreciation/Value added
12
销售额
Amount of sales
13
抵免税额
Amount of tax credit
14
应纳税所得额
Amount of taxable income
15
扣除项目金额
Amount of the deductions
16
适用税额
Applicable tax amount
17
适用税率
Applicable tax rates
18
计税成本
Assessable cost
19
核定所得额
Assessable income
20
平均成本利润率
Average cost-plus margin rate
21
平均销售价格
Average sales price
22
营业税
Business tax
23
偶然所得
Casual income
24
所得项目
Category of income
25
组成计税价格
Composite taxable price
26
本纳税年度
Current tax year
27
所得税申报
Declaration of income tax
28
扣除项目
Deductible items
29
免税项目扣除
Deduction of the tax exemption item
30
契税
Deed tax
31
视同销售
Deemed sales/sales equivalent
32
免除纳税义务
Discharge of tax obligation
33
应税商品
Dutiable goods
34
纳税义务
Duty of tax payment
35
权益性投资收益
Earning from equity investments
36
雇员福利,职工福利
Employee benefit
37
企业所得税
Enterprise income tax
38
国外所得收入
Foreign earned income
39
一般纳税人
General taxpayer
40
特许权使用费所得
Income from franchise royalty
41
利息、股息、红利所得
Income from interests, dividends and bonuses
42
劳务所得
Income from labor service
43
财产租赁所得
Income from leasing of property
44
生产经营所得
Income from production and business operation
45
转让财产所得
Income from property transfer
46
工资薪金所得
Income from wages, salaries
47
财产转让收入
Income from property transfer
48
所得税抵免
Income tax credit
49
申报缴纳所得税
Income tax declaration
50
应纳所得税
Income tax payable
51
接受捐赠所得
Income from donation
52
个人所得税
Individual income tax
53
增值税进项税额
Input value added tax
54
非正常损失
Irregular loss
55
滞纳金
Late fee
56
清算所得税
Liquidation income tax
57
最低应纳税所得额
Minimum taxable income
58
增值税起征点
Minimum threshold of value-added Tax
59
混合销售行为
Mixed sales activities
60
所得税前净所得
Net income before income tax
61
税后净利润
Net profit after tax
62
非货币资产
Non-monetary asset
63
不征税收入
Non-taxable income
64
不计入征税范围
Not included in the scope of taxable activities
65
财产原值
Original value of the property/ Cost of property
66
当期销项税额
Output tax for the period
67
增值税销项税额
Output value added tax
68
滞纳税款/欠税
Overdue tax
69
应补缴税款
Payment of tax in arrears
70
累进税率
Progressive tax rate
71
比例税率
Proportional tax rate
72
公益性捐赠
Public welfare donations
73
房产税
Real estate tax
74
居民纳税人
Resident taxpayer
75
资源税
Resource tax
76
含税销售额
Sales amount including tax
77
所得税征收范围
Scope of income tax/Subject to income tax
78
小规模纳税人
Small-scale taxpayer
79
源泉扣缴
Source withholding
80
纳税特别扣除项目
Special deductible items
81
特殊性税务处理
Special tax treatment
82
印花税
Stamp tax
83
应征税额
Tax accrued
84
税额
Tax amounts
85
税基/计税依据
Tax base
86
税种
Tax category
87
消费税税率
Tax computation
88
税收抵免
Tax credit
89
抵免限额
Tax credit quota
90
纳税期限
Tax deadline
91
税前可扣除项目
Tax deductible items
92
税收减免
Tax deduction or exemption
93
计税差异
Tax differences
94
到期应纳税款
Tax due
95
漏税/逃税
Tax evasion
96
免税
Tax exemption
97
纳税申报
Tax filing
98
本期税额
Tax for the period/year
99
已纳税额
Tax paid
100
应纳税额
Tax payable
101
纳税期限
Tax payment deadline
102
税率
Tax rate
103
减税
Tax reduction
104
退税
Tax refund
105
税收附加
Tax surcharge
106
起征点
Tax threshold
107
计税价格
Tax value/Taxable price
108
减免税额
Tax amount deducted
109
应税所得
Taxable income
110
应税项目
Taxable item
111
纳税期间
Taxable period
112
对股息征税
Taxation of dividends
113
免税收入
Tax-exempt income
114
免税税目
Tax-exempt item
115
免税利润
Tax-exempt profit
116
含税价格
Tax-included price
117
纳税人
Taxpayer
118
土地使用税
Urban land-use tax
119
增值税
Value added tax(VAT)
120
土地增值税
Value-added tax on land/Land appreciation tax
121
增值税减免
VAT exemption or reduction
122
车船税
Vehicle and vessel tax
123
车辆购置税
Vehicle purchase tax
124
扣缴义务人
Withholding agent
125
代扣代缴税款
Withholding and remitting tax
126
预提所得税
Withholding income tax
127
零税率
Zero tax rate

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