08年注冊會計師考試常見英語單詞輔導(dǎo)

注冊會計師考試必備――常見英語單詞輔導(dǎo)(一)

企業(yè)會計準(zhǔn)則目錄Index for Accounting Standards for Business Enterprises

Announced February 2006Effective 2007 for Listed Companies

1. 企業(yè)會計準(zhǔn)則---------基本準(zhǔn)則

(Accounting Standard for Business Enterprises - Basic Standard)

2. 企業(yè)會計準(zhǔn)則第1 號---------存貨

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

3. 企業(yè)會計準(zhǔn)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(zhǔn)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(zhǔn)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(zhǔn)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(zhǔn)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(zhǔn)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(zhǔn)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(zhǔn)則第9 號---------職工薪酬

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

11. 企業(yè)會計準(zhǔn)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(zhǔn)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(zhǔn)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(zhǔn)則第13 號--------或有事項

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

15. 企業(yè)會計準(zhǔn)則第14 號--------收入

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

16. 企業(yè)會計準(zhǔn)則第15 號--------建造合同

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

17. 企業(yè)會計準(zhǔn)則第16 號--------政府補(bǔ)助

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

18. 企業(yè)會計準(zhǔn)則第17 號--------借款費(fèi)用

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

19. 企業(yè)會計準(zhǔn)則第18 號--------所得稅

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

20. 企業(yè)會計準(zhǔn)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(zhǔn)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(zhǔn)則第21 號--------租賃

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

23. 企業(yè)會計準(zhǔn)則第22 號--------金融工具確認(rèn)和計量

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

24. 企業(yè)會計準(zhǔn)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(zhǔn)則第24 號--------套期保值

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

26. 企業(yè)會計準(zhǔn)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(zhǔn)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(zhǔn)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(zhǔn)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(zhǔn)則第29 號--------資產(chǎn)負(fù)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(zhǔn)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(zhǔn)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(zhǔn)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(zhǔn)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(zhǔn)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(zhǔn)則第35 號--------分部報告

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

37. 企業(yè)會計準(zhǔn)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(zhǔn)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(zhǔn)則第38 號--------首次執(zhí)行企業(yè)會計準(zhǔn)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(dǎo)(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(xì)帳單||明細(xì)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(xì)帳||交驗(yàn)帳account rendered明細(xì)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(dú)立帳目on ones own account

由某人收益并負(fù)風(fēng)險on ones account and risk||for ones account and risk

由某人負(fù)擔(dān)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(rèn)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(fèi)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(yuǎn)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(fù)責(zé)書||押匯保證書letter of hypothecation

副保||抵押品||付屬擔(dān)保物collateral security

擔(dān)保書trust receipt||letter of indemnity

承兌||認(rèn)付acceptance單張承兌general acceptance

有條件承兌qualified acceptance附條件認(rèn)付conditional acceptance

部分認(rèn)付partial acceptance