注册会计考试常见英语单词辅导|注会英语

离线connie

财务副总监

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只看楼主正序阅读使用道具 0楼发表于: 2009-02-19

— 本帖被阿文哥从注会英语移动到本区(2012-07-02) —

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

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离线connie

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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）

离线connie

财务副总监

发帖: 1196

学分: 2168

经验: 15

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只看该作者 6楼发表于: 2009-02-19

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）

离线connie

财务副总监

发帖: 1196

学分: 2168

经验: 15

精华: 7355

金币: 0

只看该作者 5楼发表于: 2009-02-19

回扣to rebate

　　现金折扣cash discount

　　货到付款||现金提货cash on deliver （C.O.D.）

　　货到付现款cash on arrival

　　即时付款prompt cash

　　净价||最低价格付现net cash

　　现金付款ready cash

　　即期付款spot cash||cash down||cash on the nail

　　凭单据付现款cash against documents

　　凭提单付现款cash against bills of lading

　　承兑交单documents against acceptance （D/A）

　　付款交单documents against payment （D/P）

　　追加信用证additional credit||additional L/C

　　信用证金额amount of credit

　　赊帐金额credit balance

　　可撤消信用证revocable L/C

　　不可撤消信用证irrevocable L/C

　　保兑信用证confirmed L/C

　　不保兑信用证unconfirmed L/C

　　可转让信用证assignable L/C||transferable L/C

　　银行信用证bankers L/C

　　有追索权信用证with recourse L/C

　　无追索权信用证without recourse L/C

　　单一信用证simple credit

　　无条件信用证open credit||free credit

　　普通信用证general letter of credit

　　旅行信用证circular letter of credit

　　特别信用证special letter of credit

　　信用证底帐letter of credit ledger

　　信用证发行帐letter of credit issued account

　　信用证金额amount of credit

　　信用证余额||信用证结欠credit balance

　　开立信用证to open a credit

　　通过银行开立信用证to establish a credit through a bank

　　电开信用证to cable a credit

　　取消信用证to cancel a credit

　　开出信用证to issue a credit

　　在某银行开立信用证to arrange a credit with a bank

　　修改信用证to amend a credit

　　延展信用证有效期to extend a credit

　　增加信用证面额to increase a credit

　　寄出信用证to send a credit

　　请发给信用证to take out a credit

离线connie

财务副总监

发帖: 1196

学分: 2168

经验: 15

精华: 7355

金币: 0

只看该作者 4楼发表于: 2009-02-19

延期付款delay in payment||extension of payment

　　支付票据payment bill

　　名誉支付||干与付款payment for honour||payment by intervention

　　结帐||清算||支付settlement

　　分期付款instalment

　　滞付||拖欠||尾数款未付arrears

　　特许拖延付款日days of grace

　　保证付款del credere

　　付款to pay||to make payment||to make effect payment

　　结帐to settle||to make settlement||to make effect settlement||to square||to balance

　　支出||付款to defray||to disburse

　　结清to clear off||to pya off

　　请求付款to ask for payment||to request payment

　　恳求付帐to solicit payment

　　拖延付款to defer payment||to delay payment

　　付款被拖延to be in arrears with payment

　　还债to discharge

　　迅速付款to pay promptly

　　付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly

　　付款相当慢to pay slowly||to take extended credit

　　付款不好to pay badly||to be generally in arrear with payments

　　付款颇为恶劣to pay very badly||to never pay unless forced

　　拒绝付款to refuse payment||to refuse to pay||to dishonour a bill

　　相信能收到款项We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you

　　惠请付款kindly pay the amount||please forward payment||please forward a cheque.

　　我将不得不采取必要步骤运用法律手段收回该项货款I shall be obliged to take the necessary steps to legally recover the amount.

　　||I shall be compelled to take steps to enforce payment.

　　惠请宽限let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for payment a

　　little longer.

　　索取利息to charge interest

　　附上利息to draw interest||to bear interest||to allow interest

　　生息to yield interest

　　生息3% to yield 3%

　　存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit

　　在银行存款to have money in a bank||to have a bank account||to have money on deposit

　　向银行提款to withdraw ones deposit from a bank

　　换取现金to convert into money||to turn into cash||to realize

　　折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price

　　打折扣购买to buy at a discount

　　打折扣出售to sell at a discount

　　打折扣-让价to reduce||to make a reduction

　　减价to deduct||to make a deduction

离线connie

财务副总监

发帖: 1196

学分: 2168

经验: 15

精华: 7355

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只看该作者 3楼发表于: 2009-02-19

托收collection

　　新汇票||再兑换汇票re-exchange||re-draft

　　外汇交易exchange dealing||exchange deals

　　汇兑合约exchange contract

　　汇兑合约预约forward exchange contract

　　外汇行情exchange quotation

　　交易行情表course of exchange||exchange table

　　汇价||兑换率exchange rate||rate of exchange

　　官方汇率official rate

　　挂牌汇率||名义汇率nominal rate

　　现汇汇率spot rate

　　电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate

　　兑现率||兑现汇率demand rate

　　长期汇率long rate

　　私人汇票折扣率rate on a private bill

　　远期汇票兑换率forward rate

　　套价||套汇汇率||裁定外汇行情cross rate

　　付款汇率pence rate

　　当日汇率||成交价currency rate

　　套汇||套价||公断交易率arbitrage

　　汇票交割||汇票议付negotiation of draft

　　交易人||议付人negotiator

　　票据交割||让与支票票据议付to negotiatie a bill

　　折扣交割||票据折扣to discount a bill

　　票据背书to endorse a bill

　　应付我差额51,000美元a balance due to us of $51,000||a balance in our favour of $ 51,000

　　收到汇款to receive remittance

　　填写收据to make out a receipt

　　付款方法mode of payment

　　现金付款payment by cash||cash payment||payment by ready cash

　　以支票支付payment by cheque

　　以汇票支付payment by bill

　　以物品支付payment in kind

　　付清||支付全部货款payment in full||full payment

　　支付部分货款||分批付款payment in part||part payment||partial payment

　　记帐付款||会计帐目内付款payment on account

　　定期付款payment on term

　　年分期付款annual payment

　　月分期付款monthly payment||monthly instalment

　　延滞付款payment in arrear

　　预付货||先付payment in advance||prepayment

　　延付货款deferred payment

　　立即付款prompt payment||immediate payment

　　暂付款suspense payment

离线connie

财务副总监

发帖: 1196

学分: 2168

经验: 15

精华: 7355

金币: 0

只看该作者 2楼发表于: 2009-02-19

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

拒付||退票dishonour

　　拒绝承兑而退票dishonour by non-acceptance

　　由于存款不足而退票dihonour by non-payment

　　提交presentation

　　背书endorsement||indorsement

　　无记名背书general endorsement||blank endorsement

　　记名式背书special endorsement||full endorsement

　　附条件背书conditional endorsement

　　限制性背书restrictive endorsement

　　无追索权背书endorsement without recourse

　　期满||到期maturity

离线connie

财务副总监

发帖: 1196

学分: 2168

经验: 15

精华: 7355

金币: 0

只看该作者 1楼发表于: 2009-02-19

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

　　更改处应加盖印章alterations require initials

　　停止付款payment stopped

　　支票毁损cheque mutilated


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