注冊會計師考試必備——常見英語單詞輔導
企業(yè)會計準則目錄 Index for Accounting Standards for Business Enterprises
Announced February 2006 Effective 2007 for Listed Companies
1. 企業(yè)會計準則---------基本準則
(Accounting Standard for Business Enterprises - Basic Standard)
2. 企業(yè)會計準則第1 號---------存貨
(Accounting Standard for Business Enterprises No. 1 - Inventories)
3. 企業(yè)會計準則第2 號---------長期股權(quán)投資
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
4. 企業(yè)會計準則第3 號---------投資性房地產(chǎn)
(Accounting Standard for Business Enterprises No. 3 - Investment properties)
5. 企業(yè)會計準則第4 號---------固定資產(chǎn)
(Accounting Standard for Business Enterprises No. 4 - Fixed assets)
6. 企業(yè)會計準則第5 號---------生物資產(chǎn)
(Accounting Standard for Business Enterprises No. 5 - Biological assets)
7. 企業(yè)會計準則第6 號---------無形資產(chǎn)
(Accounting Standard for Business Enterprises No. 6 - Intangible assets)
8. 企業(yè)會計準則第7 號---------非貨幣性資產(chǎn)
(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
9. 企業(yè)會計準則第8 號---------資產(chǎn)減值
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
10. 企業(yè)會計準則第9 號---------職工薪酬
(Accounting Standard for Business Enterprises No. 9 – Employee compensation )
11. 企業(yè)會計準則第10 號--------企業(yè)年金基金
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
12. 企業(yè)會計準則第11 號--------股份支付
(Accounting Standard for Business Enterprises No. 11 - Share-based payment)
13. 企業(yè)會計準則第12 號--------債務(wù)重組
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
14. 企業(yè)會計準則第13 號--------或有事項
(Accounting Standard for Business Enterprises No. 13 - Contingencies)
15. 企業(yè)會計準則第14 號--------收入
(Accounting Standard for Business Enterprises No. 14 - Revenue)
16. 企業(yè)會計準則第15 號--------建造合同
(Accounting Standard for Business Enterprises No. 15 - Construction contracts)
17. 企業(yè)會計準則第16 號--------政府補助
(Accounting Standard for Business Enterprises No. 16 - Government grants)
18. 企業(yè)會計準則第17 號--------借款費用
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
19. 企業(yè)會計準則第18 號--------所得稅
(Accounting Standard for Business Enterprises No. 18 - Income taxes)
20. 企業(yè)會計準則第19 號--------外幣折算
(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
21. 企業(yè)會計準則第20 號--------企業(yè)合并
(Accounting Standard for Business Enterprises No. 20 - Business Combinations)
22. 企業(yè)會計準則第21 號--------租賃
(Accounting Standard for Business Enterprises No. 21 - Leases)
23. 企業(yè)會計準則第22 號--------金融工具確認和計量
(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
24. 企業(yè)會計準則第23 號--------金融資產(chǎn)轉(zhuǎn)移
(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
25. 企業(yè)會計準則第24 號--------套期保值
(Accounting Standard for Business Enterprises No. 24 - Hedging)
26. 企業(yè)會計準則第25 號--------原保險合同
(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
27. 企業(yè)會計準則第26 號--------再保險合同
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
28. 企業(yè)會計準則第27 號--------石油天然氣開采
(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
29. 企業(yè)會計準則第28 號--------會計政策、會計估計變更和差錯更正
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
and estimates, and correction of errors)
30. 企業(yè)會計準則第29 號--------資產(chǎn)負債表日后事項
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
31. 企業(yè)會計準則第30 號--------財務(wù)報表列報
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
32. 企業(yè)會計準則第31 號--------現(xiàn)金流量表
(Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
33. 企業(yè)會計準則第32 號--------中期財務(wù)報告
(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
34. 企業(yè)會計準則第33 號--------合并財務(wù)報表
(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
35. 企業(yè)會計準則第34 號--------每股收益
(Accounting Standard for Business Enterprises No. 34 - Earnings per share)
36. 企業(yè)會計準則第35 號--------分部報告
(Accounting Standard for Business Enterprises No. 35 - Segment reporting)
37. 企業(yè)會計準則第36 號--------關(guān)聯(lián)方披露
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
38. 企業(yè)會計準則第37 號--------金融工具列報
(Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
39. 企業(yè)會計準則第38 號--------首次執(zhí)行企業(yè)會計準則
(Accounting Standard for Business Enterprises No. 38 - First time adoption of
Accounting Standards for Business Enterprises)
注冊會計師考試必備——常見英語單詞輔導(二)
會計報表statement of account 往來帳目account current
現(xiàn)在往來帳||存款額current accout 銷貨帳account sales
共同計算帳項joint account 未決帳項outstanding account
貸方帳項credit account||creditor account
借方帳項debit account||debtor account
應(yīng)付帳||應(yīng)付未付帳account payable
應(yīng)收帳||應(yīng)收未收帳account receivable
新交易||新帳new account 未決帳||老帳old account
現(xiàn)金帳cash account 流水帳running account
暫記帳||未定帳suspense account
過期帳||延滯帳overdue account||pastdue account
雜項帳戶sundry account 詳細帳單||明細表detail account
呆帳bad account 會計項目title of account
會計薄||帳薄account-book
營業(yè)報告書||損益計算表account of budiness||business report
借貸細帳||交驗帳account rendered 明細帳account stated
與…銀行開立一戶頭to open an account with
與…銀行建立交易to keep account with
繼續(xù)記帳to keep account 與…有交易to have an account with
作成會計帳||有往來帳項to make out an account with
清算||清理債務(wù)to make up an account
清潔帳目||與…停止交易to close ones account with
結(jié)帳to close an account 清理未付款to ask an account||to demand an account
結(jié)清差額to balance the account with
清算to settle an account||to liquidate an account||to square an account
審查帳目||監(jiān)查帳目to audit an account 檢查帳目to examine an account
轉(zhuǎn)入A的帳戶to charge the amount to As account
以計帳方式付款to pay on account
代理某人||為某人on ones account||on account of one
為自己計算||獨立帳目on ones own account
由某人收益并負風險on ones account and risk||for ones account and risk
由某人負擔for ones account||for account of one
按某人指示||列入某人帳戶by order and for account of one
列入5月份帳目for May account
編入某中帳項下to pass to the account of||to place to the account of
寄出清算書to send in an account||to send in render an account
支票薄cheque book 支票陳票人cheque drawer
持票人cheque holder 不記名支票cheque to bearer||bearer cheque
記名支票||認人支票cheque to order 到期支票antedated cheque
未到期支票postdated cheque 保付支票certified cheque
未獲兌現(xiàn)支票，退票returned cheque
橫線支票crossed cheque 普通橫線general crossing
特別橫線special crossing 空白支票blank cheque
失效支票，過期支票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%費用的10000元支票，(即11000元)a cheque for $10,000, plus 10% charges
支票換現(xiàn)金||兌現(xiàn)to cash a cheque 清理票款to clear a cheque
保證兌現(xiàn)to certify a cheque 填寫支票數(shù)額to fill up a cheque
支票上劃線to cross a cheque 開發(fā)支票to make out a cheque
簽發(fā)支票，開立支票to draw a cheque||to issue a cheque
透支支票to overdraw a cheque 背書支票to endorse a cheque
請付票款||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
見票即付持票人payable to bearer 支付指定人payable to order
已過期||無效out of date||stale 請給出票人R/D||refer to drawer
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
文字與數(shù)字不一致words and figures differ
支票時間已過account closed 更改處應(yīng)加蓋印章alterations require initials
時間已過effects not cleared 停止付款payment stopped
支票毀損cheque mutilated 匯款||寄錢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 國外匯票foreign Bill
國內(nèi)匯票inland Bill 跟單匯票documentary bill
空頭匯票accommodation bill 原始匯票original bill
改寫||換新票據(jù)renewed bill 即期匯票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
見票后…日付款…days after sight||…days sight
見票后…月付款…months after sight||…months sight
同組票據(jù)set of bills 單張匯票sola of exchange||sole of exchange
遠期匯票usance bill||bill at usance 長期匯票long bill
短期匯票short bill 逾期匯票overdue bill
寬限日期days of grace 電匯telegraphic transfer (T.T)
郵匯postal order||postal note (Am.)||post office order||money order
本票promissory note (P/N)
押匯負責書||押匯保證書letter of hypothecation
副保||抵押品||付屬擔保物collateral security
擔保書trust receipt||letter of indemnity
承兌||認付acceptance 單張承兌general acceptance
有條件承兌qualified acceptance 附條件認付conditional acceptance
部分認付partial acceptance
企業(yè)會計準則目錄 Index for Accounting Standards for Business Enterprises
Announced February 2006 Effective 2007 for Listed Companies
1. 企業(yè)會計準則---------基本準則
(Accounting Standard for Business Enterprises - Basic Standard)
2. 企業(yè)會計準則第1 號---------存貨
(Accounting Standard for Business Enterprises No. 1 - Inventories)
3. 企業(yè)會計準則第2 號---------長期股權(quán)投資
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
4. 企業(yè)會計準則第3 號---------投資性房地產(chǎn)
(Accounting Standard for Business Enterprises No. 3 - Investment properties)
5. 企業(yè)會計準則第4 號---------固定資產(chǎn)
(Accounting Standard for Business Enterprises No. 4 - Fixed assets)
6. 企業(yè)會計準則第5 號---------生物資產(chǎn)
(Accounting Standard for Business Enterprises No. 5 - Biological assets)
7. 企業(yè)會計準則第6 號---------無形資產(chǎn)
(Accounting Standard for Business Enterprises No. 6 - Intangible assets)
8. 企業(yè)會計準則第7 號---------非貨幣性資產(chǎn)
(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
9. 企業(yè)會計準則第8 號---------資產(chǎn)減值
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
10. 企業(yè)會計準則第9 號---------職工薪酬
(Accounting Standard for Business Enterprises No. 9 – Employee compensation )
11. 企業(yè)會計準則第10 號--------企業(yè)年金基金
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
12. 企業(yè)會計準則第11 號--------股份支付
(Accounting Standard for Business Enterprises No. 11 - Share-based payment)
13. 企業(yè)會計準則第12 號--------債務(wù)重組
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
14. 企業(yè)會計準則第13 號--------或有事項
(Accounting Standard for Business Enterprises No. 13 - Contingencies)
15. 企業(yè)會計準則第14 號--------收入
(Accounting Standard for Business Enterprises No. 14 - Revenue)
16. 企業(yè)會計準則第15 號--------建造合同
(Accounting Standard for Business Enterprises No. 15 - Construction contracts)
17. 企業(yè)會計準則第16 號--------政府補助
(Accounting Standard for Business Enterprises No. 16 - Government grants)
18. 企業(yè)會計準則第17 號--------借款費用
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
19. 企業(yè)會計準則第18 號--------所得稅
(Accounting Standard for Business Enterprises No. 18 - Income taxes)
20. 企業(yè)會計準則第19 號--------外幣折算
(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
21. 企業(yè)會計準則第20 號--------企業(yè)合并
(Accounting Standard for Business Enterprises No. 20 - Business Combinations)
22. 企業(yè)會計準則第21 號--------租賃
(Accounting Standard for Business Enterprises No. 21 - Leases)
23. 企業(yè)會計準則第22 號--------金融工具確認和計量
(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
24. 企業(yè)會計準則第23 號--------金融資產(chǎn)轉(zhuǎn)移
(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
25. 企業(yè)會計準則第24 號--------套期保值
(Accounting Standard for Business Enterprises No. 24 - Hedging)
26. 企業(yè)會計準則第25 號--------原保險合同
(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
27. 企業(yè)會計準則第26 號--------再保險合同
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
28. 企業(yè)會計準則第27 號--------石油天然氣開采
(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
29. 企業(yè)會計準則第28 號--------會計政策、會計估計變更和差錯更正
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
and estimates, and correction of errors)
30. 企業(yè)會計準則第29 號--------資產(chǎn)負債表日后事項
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
31. 企業(yè)會計準則第30 號--------財務(wù)報表列報
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
32. 企業(yè)會計準則第31 號--------現(xiàn)金流量表
(Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
33. 企業(yè)會計準則第32 號--------中期財務(wù)報告
(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
34. 企業(yè)會計準則第33 號--------合并財務(wù)報表
(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
35. 企業(yè)會計準則第34 號--------每股收益
(Accounting Standard for Business Enterprises No. 34 - Earnings per share)
36. 企業(yè)會計準則第35 號--------分部報告
(Accounting Standard for Business Enterprises No. 35 - Segment reporting)
37. 企業(yè)會計準則第36 號--------關(guān)聯(lián)方披露
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
38. 企業(yè)會計準則第37 號--------金融工具列報
(Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
39. 企業(yè)會計準則第38 號--------首次執(zhí)行企業(yè)會計準則
(Accounting Standard for Business Enterprises No. 38 - First time adoption of
Accounting Standards for Business Enterprises)
注冊會計師考試必備——常見英語單詞輔導(二)
會計報表statement of account 往來帳目account current
現(xiàn)在往來帳||存款額current accout 銷貨帳account sales
共同計算帳項joint account 未決帳項outstanding account
貸方帳項credit account||creditor account
借方帳項debit account||debtor account
應(yīng)付帳||應(yīng)付未付帳account payable
應(yīng)收帳||應(yīng)收未收帳account receivable
新交易||新帳new account 未決帳||老帳old account
現(xiàn)金帳cash account 流水帳running account
暫記帳||未定帳suspense account
過期帳||延滯帳overdue account||pastdue account
雜項帳戶sundry account 詳細帳單||明細表detail account
呆帳bad account 會計項目title of account
會計薄||帳薄account-book
營業(yè)報告書||損益計算表account of budiness||business report
借貸細帳||交驗帳account rendered 明細帳account stated
與…銀行開立一戶頭to open an account with
與…銀行建立交易to keep account with
繼續(xù)記帳to keep account 與…有交易to have an account with
作成會計帳||有往來帳項to make out an account with
清算||清理債務(wù)to make up an account
清潔帳目||與…停止交易to close ones account with
結(jié)帳to close an account 清理未付款to ask an account||to demand an account
結(jié)清差額to balance the account with
清算to settle an account||to liquidate an account||to square an account
審查帳目||監(jiān)查帳目to audit an account 檢查帳目to examine an account
轉(zhuǎn)入A的帳戶to charge the amount to As account
以計帳方式付款to pay on account
代理某人||為某人on ones account||on account of one
為自己計算||獨立帳目on ones own account
由某人收益并負風險on ones account and risk||for ones account and risk
由某人負擔for ones account||for account of one
按某人指示||列入某人帳戶by order and for account of one
列入5月份帳目for May account
編入某中帳項下to pass to the account of||to place to the account of
寄出清算書to send in an account||to send in render an account
支票薄cheque book 支票陳票人cheque drawer
持票人cheque holder 不記名支票cheque to bearer||bearer cheque
記名支票||認人支票cheque to order 到期支票antedated cheque
未到期支票postdated cheque 保付支票certified cheque
未獲兌現(xiàn)支票，退票returned cheque
橫線支票crossed cheque 普通橫線general crossing
特別橫線special crossing 空白支票blank cheque
失效支票，過期支票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%費用的10000元支票，(即11000元)a cheque for $10,000, plus 10% charges
支票換現(xiàn)金||兌現(xiàn)to cash a cheque 清理票款to clear a cheque
保證兌現(xiàn)to certify a cheque 填寫支票數(shù)額to fill up a cheque
支票上劃線to cross a cheque 開發(fā)支票to make out a cheque
簽發(fā)支票，開立支票to draw a cheque||to issue a cheque
透支支票to overdraw a cheque 背書支票to endorse a cheque
請付票款||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
見票即付持票人payable to bearer 支付指定人payable to order
已過期||無效out of date||stale 請給出票人R/D||refer to drawer
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
文字與數(shù)字不一致words and figures differ
支票時間已過account closed 更改處應(yīng)加蓋印章alterations require initials
時間已過effects not cleared 停止付款payment stopped
支票毀損cheque mutilated 匯款||寄錢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 國外匯票foreign Bill
國內(nèi)匯票inland Bill 跟單匯票documentary bill
空頭匯票accommodation bill 原始匯票original bill
改寫||換新票據(jù)renewed bill 即期匯票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
見票后…日付款…days after sight||…days sight
見票后…月付款…months after sight||…months sight
同組票據(jù)set of bills 單張匯票sola of exchange||sole of exchange
遠期匯票usance bill||bill at usance 長期匯票long bill
短期匯票short bill 逾期匯票overdue bill
寬限日期days of grace 電匯telegraphic transfer (T.T)
郵匯postal order||postal note (Am.)||post office order||money order
本票promissory note (P/N)
押匯負責書||押匯保證書letter of hypothecation
副保||抵押品||付屬擔保物collateral security
擔保書trust receipt||letter of indemnity
承兌||認付acceptance 單張承兌general acceptance
有條件承兌qualified acceptance 附條件認付conditional acceptance
部分認付partial acceptance