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[相关讨论]注册会计考试常见英语单词辅导 [复制链接]

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离线connie
 

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只看楼主 倒序阅读 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 /WgPXEB  
?aFr8i:)M  
  往来帐目account current jVad)2D  
SqXy;S@  
  现在往来帐||存款额current accout UU iNR  
5=Kq @[(4  
  销货帐account sales s>jr1~~3O_  
V(;55ycr  
  共同计算帐项joint account |5=~(-I>@  
HKTeqH_:  
  未决帐项outstanding account $A;7Em  
P>*Fj4 Z~  
  贷方帐项credit account||creditor account 48tcgFg[  
]<27Sw&yaG  
  借方帐项debit account||debtor account 4>4V-m\  
W/ g|{t[  
  应付帐||应付未付帐account payable D:wnO| :  
t_dcV%=  
  应收帐||应收未收帐account receivable Z+Yeg  
*.," N}  
  新交易||新帐new account x37/cu  
R=-+YBw7/  
  未决帐||老帐old account xwPI  
PXw| L  
  现金帐cash account (U|)xA]y!  
(M ]XNn  
  流水帐running account WD15pq l  
w4\BD&7V  
  暂记帐||未定帐suspense account fy&#M3UA\U  
x3Nkp4=Xd  
  过期帐||延滞帐overdue account||pastdue account w &p~0cA~  
7:n?PN(p6a  
  杂项帐户sundry account lijB#1<8*  
3A-*vaySV  
  详细帐单||明细表detail account .#*D!;f  
{7vgHutp  
  呆帐bad account gU l1 CH&  
Iq{o-nq  
  会计项目title of account XZ.7c{B<  
;\N79)Gk  
  会计薄||帐薄account-book Da-u-_~  
glv ;C/l  
  营业报告书||损益计算表account of budiness||business report ;0IvF#SJ(.  
{!L=u/qs"  
  借贷细帐||交验帐account rendered p-.Ri^p   
4~!Eje!  
  明细帐account stated ~gP7s_ qr{  
^^%JoQ.  
  与…银行开立一户头to open an account with HmvsYP66  
lM>.@ :  
  与…银行建立交易to keep account with 0HqPyM13Q  
FJ{=2]x|  
  继续记帐to keep account >K\3*]>J3  
d$pYo)8o({  
  与…有交易to have an account with zm> >} 5R  
z. 'Fv7  
  作成会计帐||有往来帐项to make out an account with wHf&R3fg  
4S tjj!ew  
  清算||清理债务to make up an account `|nH1sHFq  
sa*g   
  清洁帐目||与…停止交易to close ones account with /iplU  
4sTMgBzw  
  结帐to close an account G~"z_  (  
$!f !,fw+  
  清理未付款to ask an account||to demand an account 6,X+1EXY  
<Z},A-\ S*  
  结清差额to balance the account with V\0E=M*P  
bl=ku<}@  
  清算to settle an account||to liquidate an account||to square an account "# !D|[h0  
}MP>]8Aq  
  审查帐目||监查帐目to audit an account Xx_tpC?  
!NTH.U:g  
  检查帐目to examine an account ?\ZL#)hr"p  
K4:  $=  
  转入A的帐户to charge the amount to As account Zae.MO^C!  
\^jjK,OK  
  以计帐方式付款to pay on account 6ZcXS  
U9 #w  
  代理某人||为某人on ones account||on account of one GF*>~_Yr  
>%u@R3PH]  
  为自己计算||独立帐目on ones own account 5Tedo~v  
Q=WySIF.  
  由某人收益并负风险on ones account and risk||for ones account and risk eeM?]J-  
802H$P^ps  
  由某人负担for ones account||for account of one 'S*k_vuN  
Us ]=Y}(  
  按某人指示||列入某人帐户by order and for account of one 7tRi"\[5  
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离线connie

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只看该作者 1楼 发表于: 2009-02-19
列入5月份帐目for May account Od ##U6e`  
! \sMR  
  编入某中帐项下to pass to the account of||to place to the account of zU&L.+   
2}vNSQvG  
  寄出清算书to send in an account||to send in render an account tlQC6Fb#  
Y1)!lTG  
  支票薄cheque book 0J9D"3T)  
?T!)X)A#  
  支票陈票人cheque drawer 9%tobo@J~n  
j/KO|iNL2  
  持票人cheque holder T]9m:z X9s  
G69GoT  
  不记名支票cheque to bearer||bearer cheque '#.#$8l  
s2REt$.q  
  记名支票||认人支票cheque to order T.ML$"f  
-DjJ",h( $  
  到期支票antedated cheque i{Ds&{  
D=+NxR[  
  未到期支票postdated cheque _MuZ4tc  
_ _Nv0Ru  
  保付支票certified cheque ;wHCj$q  
QI_4*  
  未获兑现支票,退票returned cheque !q' 4D!I  
SwW['c'*]B  
  横线支票crossed cheque YlF%U Pp  
~b)74M /  
  普通横线general crossing nB5zNyY4  
=r 9r~SR#  
  特别横线special crossing y >+mc7n  
%JyXbv3m,  
  空白支票blank cheque }D;WN@],  
Uz dc  
  失效支票,过期支票stale cheque :J/M,3  
hgj <>H|  
  普通支票open cheque _S`o1^Ad  
mJ}opy!{;  
  打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount +&i +Mpb  
j Ux z  
  加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 8gy_Yj&{P  
}`\/f  
  支票换现金||兑现to cash a cheque /.z;\=;[n!  
fo0+dzazY  
  清理票款to clear a cheque i+{yMol1  
5d\q-d  
  保证兑现to certify a cheque SUM4Di7  
$?P22"/p  
  填写支票数额to fill up a cheque Qf$|_&|  
0#*Lw }qi  
  支票上划线to cross a cheque rXfy!rD_P_  
S* *oA 6  
  开发支票to make out a cheque x[ 3A+  
/Q{P3:k  
  签发支票,开立支票to draw a cheque||to issue a cheque tmUFT  
RQB 4s^t  
  透支支票to overdraw a cheque Tr0B[QF  
Z\}K{#   
  背书支票to endorse a cheque U} k9 Py  
'T<iHV&  
  请付票款||清付票款to pay a cheque||to honour a cheque 4m)OR  
5L,}e<S$  
  支票退票to dishonour a cheque ]X Z-o>+ ,  
9ZXlR?GA  
  拒付支票to refuse a cheque !> }.~[M  
:Bu2,EL*O  
  拒付支票to stop payment of a cheque f"1>bW>R+  
$37 g]ZD  
  提示要求付款to present for payment a ^d8I  
MY#   
  见票即付持票人payable to bearer M-V&X&?j  
-#!x|ne  
  支付指定人payable to order 6(d}W2GP  
mE%$HZ}  
  已过期||无效out of date||stale RPd}Wf  
a2Pf/D]n  
  请给出票人R/D||refer to drawer ,L bBpi=TJ  
w }^ I  
  存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds o6 E!IX+  
D^%^xq )E  
  文字与数字不一致words and figures differ ^j#rZ;uc   
r%:+$aIt  
  更改处应加盖印章alterations require initials 4lhw3,5  
;2'q_Btk4  
  停止付款payment stopped . 8N.l^0,  
GaX[C<Wt  
  支票毁损cheque mutilated
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只看该作者 2楼 发表于: 2009-02-19
汇款||寄钱to remit||to send money Z R/ #V7Pj  
.`>y@p!  
  寄票供取款||支票支付to send a cheque for payment 0d8%T<=J  
b#7{{ @H  
  寄款人a remitter M %jPH  
K2%w0ohC  
  收款人a remittee P ;IrBq6|o  
Reatd h  
  国外汇票foreign Bill 5j~$Mj`  
3Zi@A4Wu  
  国内汇票inland Bill 6G=j6gK%P  
5^ ^XQ?"  
  跟单汇票documentary bill )iFJz/n>  
(?nCy HC%g  
  空头汇票accommodation bill 0}_[DAd6  
e=O,B8)_  
  原始汇票original bill |4'Y/re  
Y nLErJ  
  改写||换新票据renewed bill Q7W>qe%4  
g<~Cpd  
  即期汇票sight bill||bill on demand q$=#A7H>3)  
w^t/9Nasi  
  …days after date||…days after date…日后付款 6{txm+U  
B(M6@1m_  
  …months after date||…months after date…月后付款 y*X_T,K 8  
#8)*1?  
  见票后…日付款…days after sight||…days sight 72' 5%*1  
KEWTBBg  
  见票后…月付款…months after sight||…months sight !"Oh3 6  
fkac_X$7  
  同组票据set of bills *QH28%^  
K'GBMnjD  
  单张汇票sola of exchange||sole of exchange }sxYxn~  
eH{[C*  
  远期汇票usance bill||bill at usance 7Hs%Cc"  
S\;V4@<Kn  
  长期汇票long bill %$b:X5$Z  
.0es 3Rj  
  短期汇票short bill <_7*67{  
)rC6*eR  
  逾期汇票overdue bill '*3h!lW1.  
( SvWv m  
  宽限日期days of grace EKO[!,  
t2)rUWg  
  电汇telegraphic transfer (T.T) fZoHf\B]{  
@H=:)* ;  
  邮汇postal order||postal note (Am.)||post office order||money order J@u;H$@/y  
>6?__v]9G  
  本票promissory note (P/N) 4M2j!Sw  
-PfX0y9n  
  押汇负责书||押汇保证书letter of hypothecation aeD;5VV  
K57&yVX  
  副保||抵押品||付属担保物collateral security 3U0`,c\ao*  
`7r@a  
  担保书trust receipt||letter of indemnity P09;ng67  
5rU[ T ir  
  承兑||认付acceptance r4SXE\ G  
~ Yy>zUH^X  
  单张承兑general acceptance GaK-t*Q  
$ 69oV:  
  有条件承兑qualified acceptance ax<?GjpM  
'!eKTC>  
  附条件认付conditional acceptance VcXq?f>\  
++ ^l]8  
  部分认付partial acceptance \hx1o\  
       E4M@WNPx  
         拒付||退票dishonour yjF1}SQ  
TIQkW,  
  拒绝承兑而退票dishonour by non-acceptance sG92XJ  
?M\{&mlF  
  由于存款不足而退票dihonour by non-payment : qd`zG3  
xwq+j "  
  提交presentation <4HDZ{"M  
pu2 tY7J a  
  背书endorsement||indorsement A\HxDIU  
?B2] -+Y  
  无记名背书general endorsement||blank endorsement ^rifRY-,yO  
f,018]|  
  记名式背书special endorsement||full endorsement H}hiT/+$  
s T}. v*  
  附条件背书conditional endorsement e,W%uH>X  
zem8G2#c  
  限制性背书restrictive endorsement R}*_~7r5  
+JjW_Rl?=V  
  无追索权背书endorsement without recourse K<>oa[B9  
{y=j ?lD  
  期满||到期maturity
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只看该作者 3楼 发表于: 2009-02-19
        托收collection &,{fw@#)_  
|)(VsVG&  
  新汇票||再兑换汇票re-exchange||re-draft /_I]H  
Rwz0poG`WG  
  外汇交易exchange dealing||exchange deals Z2qW\E^_r  
+BETF;0D  
  汇兑合约exchange contract $w2u3 -  
PQ5QA61  
  汇兑合约预约forward exchange contract RtTJ5@V(  
jB%lB1Q|  
  外汇行情exchange quotation ,JAx ?Xb  
"s0)rqf<  
  交易行情表course of exchange||exchange table TaKLzd2  
mr*JJF0Z  
  汇价||兑换率exchange rate||rate of exchange J8uLJ  
5:Z0Pt  
  官方汇率official rate le/,R@]B9  
u0|8Tgf  
  挂牌汇率||名义汇率nominal rate s4A43i'g!h  
5m\<U`  
  现汇汇率spot rate {< )1q ;  
$'BSH4~|.  
  电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate a, k'Vk{  
Wh+{mvu#  
  兑现率||兑现汇率demand rate xS4w5i2  
E ~Sb  
  长期汇率long rate \<JSkr[h!"  
*W,]>v0%T  
  私人汇票折扣率rate on a private bill %b&". mN  
y{ibO}s  
  远期汇票兑换率forward rate 3er nTD*`  
HHDl8lo  
  套价||套汇汇率||裁定外汇行情cross rate iU$] {c2;A  
r e/@D@%  
  付款汇率pence rate +)!YrKuu  
@XLy7_}  
  当日汇率||成交价currency rate >`Y.+4 mE  
C7lH]`W|/  
  套汇||套价||公断交易率arbitrage <"{qk2LS1  
adCU61t  
  汇票交割||汇票议付negotiation of draft `q}I"iS  
Jj!vh{  
  交易人||议付人negotiator s.bc>E0  
*SU\ABcov  
  票据交割||让与支票票据议付to negotiatie a bill ~ {E'@MU  
N60rgSzI  
  折扣交割||票据折扣to discount a bill s )noo  
Dv|#u|iw  
  票据背书to endorse a bill bLlKe50  
0h#l JS*  
  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 sy:[T T!w  
fkuLj%R  
  收到汇款to receive remittance xHL( !P F  
FQu8 vwV6>  
  填写收据to make out a receipt o3Yb7h9  
.a O,8M  
  付款方法mode of payment Rp.Sj{<2  
/Y9>8XSc  
  现金付款payment by cash||cash payment||payment by ready cash B:5Rr}eY+  
*W.C7=  
  以支票支付payment by cheque od IV:(  
JlH&??  
  以汇票支付payment by bill En~5"yW5>]  
;YA(|h<  
  以物品支付payment in kind o< |cA5f\  
^T*?>%`  
  付清||支付全部货款payment in full||full payment /(u}KMR!f  
`IP/d  
  支付部分货款||分批付款payment in part||part payment||partial payment l1T m`7}  
Q\^O64geD  
  记帐付款||会计帐目内付款payment on account M2 ,YsHt  
(U&tt]|  
  定期付款payment on term *@Lp`thq  
.Zn^Nw3  
  年分期付款annual payment &~8oQC-eF  
*,e:]!*  
  月分期付款monthly payment||monthly instalment 3kw,(-'1  
PPb7%2r  
  延滞付款payment in arrear RHmgD;7`  
{_7 i8c<s=  
  预付货||先付payment in advance||prepayment  a][f  
't1 ax^-g  
  延付货款deferred payment f$+,HB  
#r#1JtT  
  立即付款prompt payment||immediate payment  3L< wQ(  
`P@T$bC  
  暂付款suspense payment
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只看该作者 4楼 发表于: 2009-02-19
        延期付款delay in payment||extension of payment 5"CZh .J  
/RNIIY~w  
  支付票据payment bill U}6B*Xx'  
k,85Y$`'  
  名誉支付||干与付款payment for honour||payment by intervention Fpm|_f7  
'?!zG{x  
  结帐||清算||支付settlement % W=b? :  
kqM045W7  
  分期付款instalment 1$D_6U:H0  
!j:9`XD|  
  滞付||拖欠||尾数款未付arrears "Om=N@?  
d9B]fi}  
  特许拖延付款日days of grace |%J{RA  
nH`Q#ZFz]?  
  保证付款del credere x.f]1S7h[  
|bq$xp  
  付款to pay||to make payment||to make effect payment V,mw[Hw  
ZX>AE3wk  
  结帐to settle||to make settlement||to make effect settlement||to square||to balance {{B%f.   
! ='rc-E  
  支出||付款to defray||to disburse }RzWJ@QD<  
: ]sUpO  
  结清to clear off||to pya off U@HK+C"M|  
)we}6sE"  
  请求付款to ask for payment||to request payment v:! Z=I}>  
U* i{5/ $  
  恳求付帐to solicit payment Jl5c [F  
G+%zn|  
  拖延付款to defer payment||to delay payment 55tKTp V  
 Of"  
  付款被拖延to be in arrears with payment C1 jHz  
=osv3>&q  
  还债to discharge M[mF8Zf  
zb k q   
  迅速付款to pay promptly V#XppYU  
$ {O#  
  付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly |2RC#]/-Y  
1`(tf6op  
  付款相当慢to pay slowly||to take extended credit AfX}y+Ah  
X;i~ <Tq  
  付款不好to pay badly||to be generally in arrear with payments _I)U%? V+  
 1Md  
  付款颇为恶劣to pay very badly||to never pay unless forced UJM1VAJ0  
[Jogt#Fj ]  
  拒绝付款to refuse payment||to refuse to pay||to dishonour a bill n@C[@?D  
v*r7Zz6l  
  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 =T(6#"  
kMb}1J0i"  
  惠请付款kindly pay the amount||please forward payment||please forward a cheque. P>s[tM  
(Dw,DY9  
  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. Y"~gw~7OD  
F({HP)9b  
  ||I shall be compelled to take steps to enforce payment. D)j(,vt  
vhpNpgz  
  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 pi Z[Y 5OE  
Bwa'`+bC  
  little longer. 0\[Chja  
^G4 P y<s  
  索取利息to charge interest |G?htZF  
tn Pv70m  
  附上利息to draw interest||to bear interest||to allow interest 8n'B6hi  
SZ,YS 4M  
  生息to yield interest aMtsmL?=  
|N%fMPK a  
  生息3% to yield 3% _a6[{_Pc  
Z Uox Mm  
  存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit h|,:e;>}  
_H j!2 '  
  在银行存款to have money in a bank||to have a bank account||to have money on deposit NWMFtT  
T)H{  
  向银行提款to withdraw ones deposit from a bank {so `/EWa  
~8GFQ ph  
  换取现金to convert into money||to turn into cash||to realize Fs9I7~L3  
L3@82yPo!  
  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 FFu9&8Y  
-Z 4e.ay5  
  打折扣购买to buy at a discount L<ue$'  
wE?'Cl  
  打折扣出售to sell at a discount qU#1i:(F*  
1JztFix  
  打折扣-让价to reduce||to make a reduction VU&7 P/\f%  
@\f^0^G  
  减价to deduct||to make a deduction
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只看该作者 5楼 发表于: 2009-02-19
        回扣to rebate *7ZN]/VRT  
mF,Y?ax  
  现金折扣cash discount 6]W=nAD  
@~YYD#'vNY  
  货到付款||现金提货cash on deliver (C.O.D.) FaDjLo2'o  
Rm255z p  
  货到付现款cash on arrival ^,/RO5  
EfCx`3~EX  
  即时付款prompt cash -o $QS,  
/5Oa,NS7  
  净价||最低价格付现net cash Rb%8)t x  
YoBPLS`K  
  现金付款ready cash B9NWW6S  
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  即期付款spot cash||cash down||cash on the nail ykV 5  
Y]/% t{Y  
  凭单据付现款cash against documents A8uVK5  
.QZaGw=,z  
  凭提单付现款cash against bills of lading ;" dV"W  
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  承兑交单documents against acceptance (D/A) x{n`^;Y1  
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  付款交单documents against payment (D/P) }BZ"S-hZ  
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  追加信用证additional credit||additional L/C gW)3e1a  
]:Ns f|C0  
  信用证金额amount of credit .L e?T&_  
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  赊帐金额credit balance =cm~vDl[  
bN]+_ mF  
  可撤消信用证revocable L/C C8Qa$._  
/s@oZ{h  
  不可撤消信用证irrevocable L/C aMWmLpv4'  
vms|x wb  
  保兑信用证confirmed L/C c:<005\Bg  
pTPi@SBaP{  
  不保兑信用证unconfirmed L/C {khqu:HUn`  
T 6)bD&  
  可转让信用证assignable L/C||transferable L/C `$,GzS(  
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  银行信用证bankers L/C nbm&wa[  
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  有追索权信用证with recourse L/C ts\5uiB<%  
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  无追索权信用证without recourse L/C K{|p~B  
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  单一信用证simple credit f&BY/ n,  
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  无条件信用证open credit||free credit ,z;cbsV-{  
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  普通信用证general letter of credit kCR_tn 4  
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  旅行信用证circular letter of credit xTj|dza  
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  特别信用证special letter of credit mZSD(  
DI:]GED" =  
  信用证底帐letter of credit ledger cq}EZ@ .  
=Xi07_8Ic<  
  信用证发行帐letter of credit issued account _F>CBG  
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  信用证金额amount of credit $*e2YQdLo  
; <&*rnH  
  信用证余额||信用证结欠credit balance F5P[dp-`1  
wSa)*]%  
  开立信用证to open a credit z\K"Rg~J  
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  通过银行开立信用证to establish a credit through a bank (s.0P O`  
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  电开信用证to cable a credit |bTPtrT8  
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  取消信用证to cancel a credit /t+f{VX$  
&J[:awQX  
  开出信用证to issue a credit R3x3]]D  
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  在某银行开立信用证to arrange a credit with a bank F*IzQ(#HW  
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  修改信用证to amend a credit &e E=<x  
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  延展信用证有效期to extend a credit 39:bzUIF  
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  增加信用证面额to increase a credit 't:; irLW.  
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  寄出信用证to send a credit e?0l"  
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  请发给信用证to take out a credit
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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 SheM|I~de  
ux XBEq;  
Index for Accounting Standards for Business Enterprises a zCf  
Vr]id  
Announced February 2006 )(bW#-  
cS5Pl  
Effective 2007 for Listed Companies T1ut"Zu  
6eLR2  
1. 企业会计准则---------基本准则 fz|cnU  
T -.%  
(Accounting Standard for Business Enterprises - Basic Standard) 3eb%OEMYk  
95ZyP!  
2. 企业会计准则第1 号---------存货 J[l7di5  
r(:5kC8K  
(Accounting Standard for Business Enterprises No. 1 - Inventories) 6.sx?YYM  
eWCb73  
3. 企业会计准则第2 号---------长期股权投资 SW H2  
L{X_^  
(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments) &Y!-%{e  
Ur9?Td'*>  
4. 企业会计准则第3 号---------投资性房地产 6Y^23W F  
B^1>PE  
(Accounting Standard for Business Enterprises No. 3 - Investment properties) p)`{Sos  
N(; 1o.~  
5. 企业会计准则第4 号---------固定资产 $Ipg&`S"  
C6VLy x  
(Accounting Standard for Business Enterprises No. 4 - Fixed assets) WA5&# kg\  
~5NXd)2+Ks  
6. 企业会计准则第5 号---------生物资产 $mu^G t  
IbT=8l,Li  
(Accounting Standard for Business Enterprises No. 5 - Biological assets) 8L, 5Q9 $  
h?AS{`.1  
7. 企业会计准则第6 号---------无形资产 '.on)Zd.  
U_Vs.M.p  
(Accounting Standard for Business Enterprises No. 6 - Intangible assets) MX$0Op  
ZT'`hK_up  
8. 企业会计准则第7 号---------非货币性资产 o*b] p-  
O8+7g+J=!  
(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets) >tYm+coS  
/ z4$gb7Y  
9. 企业会计准则第8 号---------资产减值 vq0Vq(V=  
%P<hW+P!  
(Accounting Standard for Business Enterprises No. 8 - Impairment of assets) 8NxM4$nQX  
7S- ys+  
10. 企业会计准则第9 号---------职工薪酬 rNrxaRQ  
g,Lq)'N;O  
(Accounting Standard for Business Enterprises No. 9 – Employee compensation ) w{I vmdto  
6g2a[ 6G5  
11. 企业会计准则第10 号--------企业年金基金 )Lk639r  
ERUz3mjA/  
(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund) };mA^xO]j  
wrc,b{{[iM  
12. 企业会计准则第11 号--------股份支付 8hu<E 4]L  
0g +7uGp:  
(Accounting Standard for Business Enterprises No. 11 - Share-based payment) sGi"rg#  
riUwBiVa?2  
13. 企业会计准则第12 号--------债务重组 44gPCW,u  
P9GN}GN%v  
(Accounting Standard for Business Enterprises No. 12 - Debt restructurings) oL!EYbFD'Z  
.~)q};Z  
14. 企业会计准则第13 号--------或有事项 fFMlDg[];  
aAZZ8V  
(Accounting Standard for Business Enterprises No. 13 - Contingencies) HU1h8E$-  
O(#)m>A  
15. 企业会计准则第14 号--------收入 iNWw;_|1  
7TgOK   
(Accounting Standard for Business Enterprises No. 14 - Revenue) Cw iKi^m  
$~~Jw]   
16. 企业会计准则第15 号--------建造合同 US+Q~GTA  
aEFJ;n7m  
(Accounting Standard for Business Enterprises No. 15 - Construction contracts) Z)e/ !~""]  
>NO[UX%yP  
17. 企业会计准则第16 号--------政府补助 !-z'2B*:^  
Mz9 r5  
(Accounting Standard for Business Enterprises No. 16 - Government grants) ?274uAO'  
+dWDxguE{w  
18. 企业会计准则第17 号--------借款费用 g%ndvdb m  
,MdV;j ~"'  
(Accounting Standard for Business Enterprises No. 17 - Borrowing costs) 'OE&/ C [  
 Hu^1[#  
19. 企业会计准则第18 号--------所得税 7G:s2432  
"$~':) V"  
(Accounting Standard for Business Enterprises No. 18 - Income taxes) !SC`D])l  
NC8t) X7  
20. 企业会计准则第19 号--------外币折算 /vY(o1o x  
5Iy|BRU(%  
(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
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只看该作者 7楼 发表于: 2009-02-19
21. 企业会计准则第20 号--------企业合并 Eou~P h*t  
_U$<xVnP  
(Accounting Standard for Business Enterprises No. 20 - Business Combinations) 5uGqX"  
kJWn<5%ayg  
22. 企业会计准则第21 号--------租赁 x[4`fM.m*  
I W)()*8;/  
(Accounting Standard for Business Enterprises No. 21 - Leases) ' WMh8)  
JHW "-b  
23. 企业会计准则第22 号--------金融工具确认和计量 4]rnY~  
];}Wfl  
(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments) &w4?)#  
Hh%I0#  
24. 企业会计准则第23 号--------金融资产转移 7@C<oy_bb  
/;{P}-H`ei  
(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets) ?42<J%p  
i F*:d  
25. 企业会计准则第24 号--------套期保值 E^Y#&skXp3  
,c$,!.r  
(Accounting Standard for Business Enterprises No. 24 - Hedging) F^l[GdUosK  
A_n7w  
26. 企业会计准则第25 号--------原保险合同 r~[Ia!U?  
ke{8 ^X~#  
(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts) uvgdY  
-1Jg?cPz k  
27. 企业会计准则第26 号--------再保险合同 rI{=WPI&WU  
 ,t}vz 7  
(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) cD@(/$wt  
w;D+y*2  
28. 企业会计准则第27 号--------石油天然气开采 J%8(kWQ|  
::o lN  
(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas) wWgWWX GT}  
yZd +^QN  
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 "vA}FV%tRq  
eD-#b|  
(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies d[r#-h> dS  
&9/O!3p)  
and estimates, and correction of errors) ?m![Pg%  
z+x\(/  
30. 企业会计准则第29 号--------资产负债表日后事项 :#2Bw]z&z  
:s=NUw_^  
(Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date) CF&NFSti^  
YTAmgkF\4  
31. 企业会计准则第30 号--------财务报表列报 ;V@WtZv  
:WQ^j!9'  
(Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements) ~a%Z;Aj  
7ByTnYe~S  
32. 企业会计准则第31 号--------现金流量表 PiYY6i0  
l|xZk4@_uE  
(Accounting Standard for Business Enterprises No. 31 - Cash flow statements) F8hw #!Aq  
{-ZFp  
33. 企业会计准则第32 号--------中期财务报告 hhb?6]Z/  
_AYXc] 4%  
(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting) e}mD ]O}  
)_a~} U]=.  
34. 企业会计准则第33 号--------合并财务报表 Pf*^ZB%  
$`APHjijN  
(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements) Ok>gh2e[c  
2#o>Z4 r{  
35. 企业会计准则第34 号--------每股收益 D@G\7 KH@  
pa#d L!J  
(Accounting Standard for Business Enterprises No. 34 - Earnings per share) .e3NnOzyxS  
>Wh}f3C  
36. 企业会计准则第35 号--------分部报告 ()t p>  
A01AlK_B  
(Accounting Standard for Business Enterprises No. 35 - Segment reporting) ~+bv6qxg]\  
Xm +8  
37. 企业会计准则第36 号--------关联方披露 nYWvTvZ  
0ph{  
(Accounting Standard for Business Enterprises No. 36 - Related party disclosure) *ohL&'y  
Zkx[[ gzL  
38. 企业会计准则第37 号--------金融工具列报 u7bLZU 0  
rX*H)3F  
(Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments) Q#^Qv.s?K  
Mmj;'iYOwF  
39. 企业会计准则第38 号--------首次执行企业会计准则 w0|gG+x jS  
GGe,fb<k  
(Accounting Standard for Business Enterprises No. 38 - First time adoption of np%\&CVhN  
<Gav5R c  
Accounting Standards for Business Enterprises)
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