08年注册会计师考试常见英语单词辅导

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 2006Effective 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