帖子主题: 注册会计师考试必备——常见英语单词辅导(一)  

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  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)

 
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  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)

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  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)

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  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

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  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

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  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  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

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