注册会计师考试必备——常见英语单词辅导(一)

　　企业会计准则目录　　Index for Accounting Standards for Business Enterprises

　　Announced February 2006　　Effective 2007 for Listed Companies

　　1. 企业会计准则---------基本准则

　　(Accounting Standard for Business Enterprises - Basic Standard)

　　2. 企业会计准则第1 号---------存货

　　(Accounting Standard for Business Enterprises No. 1 - Inventories)

　　3. 企业会计准则第2 号---------长期股权投资

　　(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)

　　4. 企业会计准则第3 号---------投资性房地产

　　(Accounting Standard for Business Enterprises No. 3 - Investment properties)

　　5. 企业会计准则第4 号---------固定资产

　　(Accounting Standard for Business Enterprises No. 4 - Fixed assets)

　　6. 企业会计准则第5 号---------生物资产

　　(Accounting Standard for Business Enterprises No. 5 - Biological assets)

　　7. 企业会计准则第6 号---------无形资产

　　(Accounting Standard for Business Enterprises No. 6 - Intangible assets)

　　8. 企业会计准则第7 号---------非货币性资产

　　(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)

　　9. 企业会计准则第8 号---------资产减值

　　(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)

　　10. 企业会计准则第9 号---------职工薪酬

　　(Accounting Standard for Business Enterprises No. 9 – Employee compensation )

　　11. 企业会计准则第10 号--------企业年金基金

　　(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)

　　12. 企业会计准则第11 号--------股份支付

　　(Accounting Standard for Business Enterprises No. 11 - Share-based payment)

　　13. 企业会计准则第12 号--------债务重组

　　(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)

　　14. 企业会计准则第13 号--------或有事项

　　(Accounting Standard for Business Enterprises No. 13 - Contingencies)

　　15. 企业会计准则第14 号--------收入

　　(Accounting Standard for Business Enterprises No. 14 - Revenue)

16. 企业会计准则第15 号--------建造合同

　　(Accounting Standard for Business Enterprises No. 15 - Construction contracts)

　　17. 企业会计准则第16 号--------政府补助

　　(Accounting Standard for Business Enterprises No. 16 - Government grants)

　　18. 企业会计准则第17 号--------借款费用

　　(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)

　　19. 企业会计准则第18 号--------所得税

　　(Accounting Standard for Business Enterprises No. 18 - Income taxes)

　　20. 企业会计准则第19 号--------外币折算

　　(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)

　　21. 企业会计准则第20 号--------企业合并

　　(Accounting Standard for Business Enterprises No. 20 - Business Combinations)

　　22. 企业会计准则第21 号--------租赁

　　(Accounting Standard for Business Enterprises No. 21 - Leases)

　　23. 企业会计准则第22 号--------金融工具确认和计量

　　(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)

　　24. 企业会计准则第23 号--------金融资产转移

　　(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)

　　25. 企业会计准则第24 号--------套期保值

　　(Accounting Standard for Business Enterprises No. 24 - Hedging)

　　26. 企业会计准则第25 号--------原保险合同

　　(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)

　　27. 企业会计准则第26 号--------再保险合同

　　(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)

　　28. 企业会计准则第27 号--------石油天然气开采

　　(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)

　　29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正

　　(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies

　　and estimates, and correction of errors)

　　30. 企业会计准则第29 号--------资产负债表日后事项

　　(Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)

31. 企业会计准则第30 号--------财务报表列报

　　(Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)

　　32. 企业会计准则第31 号--------现金流量表

　　(Accounting Standard for Business Enterprises No. 31 - Cash flow statements)

　　33. 企业会计准则第32 号--------中期财务报告

　　(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)

　　34. 企业会计准则第33 号--------合并财务报表

　　(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)

　　35. 企业会计准则第34 号--------每股收益

　　(Accounting Standard for Business Enterprises No. 34 - Earnings per share)

　　36. 企业会计准则第35 号--------分部报告

　　(Accounting Standard for Business Enterprises No. 35 - Segment reporting)

　　37. 企业会计准则第36 号--------关联方披露

　　(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)

　　38. 企业会计准则第37 号--------金融工具列报

　　(Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)

　　39. 企业会计准则第38 号--------首次执行企业会计准则

　　(Accounting Standard for Business Enterprises No. 38 - First time adoption of

　　Accounting Standards for Business Enterprises)

注册会计师考试必备——常见英语单词辅导(二)

　　会计报表statement of account　　往来帐目account current

　　现在往来帐||存款额current accout　　销货帐account sales

　　共同计算帐项joint account　　未决帐项outstanding account

　　贷方帐项credit account||creditor account

　　借方帐项debit account||debtor account

　　应付帐||应付未付帐account payable

　　应收帐||应收未收帐account receivable

　　新交易||新帐new account　　未决帐||老帐old account

　　现金帐cash account　　流水帐running account

　　暂记帐||未定帐suspense account

　　过期帐||延滞帐overdue account||pastdue account

　　杂项帐户sundry account　　详细帐单||明细表detail account

　　呆帐bad account　　会计项目title of account

　　会计薄||帐薄account-book

　　营业报告书||损益计算表account of budiness||business report

　　借贷细帐||交验帐account rendered　　明细帐account stated

　　与…银行开立一户头to open an account with

　　与…银行建立交易to keep account with

　　继续记帐to keep account　　与…有交易to have an account with

　　作成会计帐||有往来帐项to make out an account with

　　清算||清理债务to make up an account

　　清洁帐目||与…停止交易to close ones account with

　　结帐to close an account　　清理未付款to ask an account||to demand an account

　　结清差额to balance the account with

清算to settle an account||to liquidate an account||to square an account

　　审查帐目||监查帐目to audit an account　　检查帐目to examine an account

　　转入A的帐户to charge the amount to As account

　　以计帐方式付款to pay on account

　　代理某人||为某人on ones account||on account of one

　　为自己计算||独立帐目on ones own account

　　由某人收益并负风险on ones account and risk||for ones account and risk

　　由某人负担for ones account||for account of one

　　按某人指示||列入某人帐户by order and for account of one

　　列入5月份帐目for May account

　　编入某中帐项下to pass to the account of||to place to the account of

　　寄出清算书to send in an account||to send in render an account

　　支票薄cheque book　　支票陈票人cheque drawer

　　持票人cheque holder　　不记名支票cheque to bearer||bearer cheque

　　记名支票||认人支票cheque to order　　到期支票antedated cheque

　　未到期支票postdated cheque　　保付支票certified cheque

　　未获兑现支票，退票returned cheque

　　横线支票crossed cheque　　普通横线general crossing

　　特别横线special crossing　　空白支票blank cheque

　　失效支票，过期支票stale cheque　　普通支票open cheque

　　打10%折扣的10000元支票，(即9000元)a cheque for $10,000, less 10% discount

　　加10%费用的10000元支票，(即11000元)a cheque for $10,000, plus 10% charges

　　支票换现金||兑现to cash a cheque　　清理票款to clear a cheque

　　保证兑现to certify a cheque　　填写支票数额to fill up a cheque

　　支票上划线to cross a cheque　　开发支票to make out a cheque

　　签发支票，开立支票to draw a cheque||to issue a cheque

　　透支支票to overdraw a cheque　　背书支票to endorse a cheque

　　请付票款||清付票款to pay a cheque||to honour a cheque

　　支票退票to dishonour a cheque　　拒付支票to refuse a cheque

　　拒付支票to stop payment of a cheque　　提示要求付款to present for payment

　　见票即付持票人payable to bearer　　支付指定人payable to order

　　已过期||无效out of date||stale　　请给出票人R/D||refer to drawer

存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds

　　文字与数字不一致words and figures differ

　　支票时间已过account closed 　　更改处应加盖印章alterations require initials

　　时间已过effects not cleared 　　停止付款payment stopped

　　支票毁损cheque mutilated　　汇款||寄钱to remit||to send money

　　寄票供取款||支票支付to send a cheque for payment

　　寄款人a remitter　　收款人a remittee　　国外汇票foreign Bill

　　国内汇票inland Bill　　跟单汇票documentary bill

　　空头汇票accommodation bill　　原始汇票original bill

　　改写||换新票据renewed bill　　即期汇票sight bill||bill on demand

　　…days after date||…days after date…日后付款

　　…months after date||…months after date…月后付款

　　见票后…日付款…days after sight||…days sight

　　见票后…月付款…months after sight||…months sight

　　同组票据set of bills　　单张汇票sola of exchange||sole of exchange

　　远期汇票usance bill||bill at usance　　长期汇票long bill

　　短期汇票short bill　　逾期汇票overdue bill

　　宽限日期days of grace　　电汇telegraphic transfer (T.T)

　　邮汇postal order||postal note (Am.)||post office order||money order

　　本票promissory note (P/N)

　　押汇负责书||押汇保证书letter of hypothecation

　　副保||抵押品||付属担保物collateral security

　　担保书trust receipt||letter of indemnity

　　承兑||认付acceptance　　单张承兑general acceptance

　　有条件承兑qualified acceptance　　附条件认付conditional acceptance

　　部分认付partial acceptance