接受失败等于回归真实的自我，接受失败等于打破完美的面具，接受失败等于放松自己高压的心理，接受失败也等于给了自己从零开始的机会，接受失败更是一种智者的宣言和呐喊。科教园注册会计师培训班全面讲解教材章节重点内容，是考生理想的注会学习选择。
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)
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)
注册会计师考试必备——常见英语单词辅导(二)
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
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
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
科教园2012年注册会计师暑期强化班(新教材集训班)
注册会计师培训暑期强化班7月23日-8月29日开始在京举行：
财管7月23日—7月28日
会计7月30日—8月04日
审计8月06日—8月11日
税法8月13日—8月17日
经济法8月19日—8月23日
公管8月25日—8月29日
科教园2012注会辅导班报名热线：400-810-2468
