论坛风格切换切换到宽版
  • 4548阅读
  • 0回复

[专业英语]2011年注册会计师考试常见英语单词辅导(一) [复制链接]

上一主题 下一主题
离线我爱我家
 

发帖
667
学分
4000
经验
1
精华
0
金币
10
只看楼主 倒序阅读 使用道具 0楼 发表于: 2011-05-20
— 本帖被 阿文哥 从 注册会计师考试试题 移动到本区(2012-07-02) —
      2011年注册会计考试常见英语单词辅导(一),清算to settle an account||to liquidate an account||to square an account。   ~e{ @5.g  
会计报表statement of account &R94xh%@(  
fvkcJwkc  
H9cPtP~a)  
"j^i6RS   
往来帐目account current fj_23{,/"g  
/at7 H!  
N^Re  
X]0>0=^  
现在往来帐||存款额current accout eVXXn)>  
ScPVjqG2{  
U&5* >fd=  
JB_fS/I  
销货帐account sales oUv26t ~  
pCIzpEsRs  
V>{< pS  
7{;it uqX  
共同计算帐项joint account 1vj/6L  
(` P\nnb  
!| cg=  
Jup)m/  
未决帐项outstanding account 4QL>LK  
Fhoyji4  
2QfN.<[-  
zKJ2 ~=  
贷方帐项credit account||creditor account /R)wM#&  
)BP*|URc  
G-aR%]7$g  
gAqK)@8-  
借方帐项debit account||debtor account Cm}2>eH  
r* *zjv>  
aB9!}3@  
J$dwy$n  
应付帐||应付未付帐account payable IrLGAQ0  
rwm^{Qa  
ahB qYA K9  
{1W:@6tl  
应收帐||应收未收帐account receivable Wa_qD  
S{@}ECla  
)9QtnM  
%bW_,b  
新交易||新帐new account .HqFdsm  
ZCiCZ)oc  
r"h;JC/&<T  
9"[;ld<  
未决帐||老帐old account E~'mxx~i  
&p0e)o~Ux  
Cs'LrUB?=U  
qe~x?FO_>  
现金帐cash account A'WR!*Yt  
Vz{+3vfra6  
@f!X%)\;x  
okNo- \Dh!  
流水帐running account Tb/TP3N  
J=4>zQLW  
EY }:aur  
Szus*YL7  
暂记帐||未定帐suspense account 7R+(3NU1A  
7nZPh3%  
6 SSDc/  
FR&`R  
过期帐||延滞帐overdue account||pastdue account ']]d-~:  
d[ N1zQW  
~(5r+Z}*`  
VJh8`PVX  
杂项帐户sundry account eim+oms  
G dgL}"*F  
6_LeP9s )  
e|~MJu+1  
详细帐单||明细表detail account ZzT=m*tQ&  
ZykMri3bi  
cs9^&N:w[  
'`];=QY9pg  
呆帐bad account B@,9Cx564  
yU$ MB,1  
ab0 Sx  
8xpplo8  
会计项目title of account ?GhyVXS y.  
5En6f`nR{  
#el27"QP0  
}x8!{Y#cF  
会计薄||帐薄account-book "L~(%Nx3  
oFY!NMq}:  
V5|ANt  
D}-.<  
营业报告书||损益计算表account of budiness||business report =;}W)V|X)S  
(!j#u)O  
_n&Nw7d2 M  
`i7r]  
借贷细帐||交验帐account rendered {Gxe%gu6 K  
n|`3d~9$&  
xad`- vw  
WJ7|0qb  
明细帐account stated b7Y g~Lw  
@Mk`Tl  
_|HhT ^\P  
FLZ9pb[T  
与…银行开立一户头to open an account with 'CLZ7 pV  
?ukw6 T  
voWH.[n^_  
xNz(LZ.c  
与…银行建立交易to keep account with :<% bAn  
gN&i &%*!  
Qm%F]nyy  
">A<%5F2  
继续记帐to keep account {.Tx70kn  
\l+v,ELX=  
%p Wn9  
n:j'0WW  
与…有交易to have an account with V0ze7tSG[f  
oy+|:[v:Fk  
&H(yLd[  
E-Lk P;  
作成会计帐||有往来帐项to make out an account with A~ya{^ }  
8$00\><r  
<,d550GSm  
> mGH4{H  
清算||清理债务to make up an account 9hp&HL)BOa  
f%Q)_F[0D4  
Uj@th  
 vSzpx  
清洁帐目||与…停止交易to close ones account with z^Q'GBoBA  
8tvmqe_G  
A q i:h]x  
.6?"<zdPU  
结帐to close an account &$"#hGg  
PK *W u<<  
lH-VqkR\  
tRjv  -  
清理未付款to ask an account||to demand an account "CJVtO  
sJHVnMA  
i,Ct AbMx  
&|>@K#V8-;  
结清差额to balance the account with 9u=A:n\  
%Ymi ,o>  
Ovfl uFu7  
PK\ZRl  
清算to settle an account||to liquidate an account||to square an account f}otIf  
nep#L>LP$x  
F %>$WN#2  
|}"YUk^  
审查帐目||监查帐目to audit an account X2w)J?pv  
;Iu _*U9)  
.qBc;u  
W/'1ftn?D  
检查帐目to examine an account D:P(;  
rYUIFPN  
[lmF2  
y:G%p3h)[  
转入A的帐户to charge the amount to As account 1\hLwG6Jj  
(* -wiL  
V"Q\7,_k.  
^:9a1{L[  
以计帐方式付款to pay on account R >xd*A  
xd Z$|{,  
6v%yU3l  
CS^6$VL7e  
代理某人||为某人on ones account||on account of one 8AR8u!;8  
LR=Ji7  
=$OGHc  
Fz#@[1,  
为自己计算||独立帐目on ones own account nDn J}`k  
8N&' n  
;nS F\X(;{  
XFWpHe_ L  
由某人收益并负风险on ones account and risk||for ones account and risk T0 K!Msz  
y:)^*2GA-B  
!!\}-r^y%  
N.*)-O  
由某人负担for ones account||for account of one b8d0]YS  
88HqP!m%P:  
AM+5_'S,  
^J]&($-  
按某人指示||列入某人帐户by order and for account of one ^N7H~CT"  
,HP }}K+S  
!hVbx#bXl  
_}R9!R0O  
列入5月份帐目for May account `cp\UH@  
NP;W=A F  
,rMDGZm?  
<vcU5 .K.  
编入某中帐项下to pass to the account of||to place to the account of ULiRuN0 6  
v,i|:;G  
U:8[%a  
1$b@C-B@g  
寄出清算书to send in an account||to send in render an account WEwa<%Ss  
\3hA_{ w  
Qvp"gut)%X  
Q:b0M11QR  
支票薄cheque book ROFZ*@CH<  
|Gic79b  
yzN [%/  
=}Tm8b0  
支票陈票人cheque drawer C8K2F5c5  
~N!HxQ  
#Hrzk!&9   
/\%<VBx ?q  
持票人cheque holder ? xR7Ii3  
JP8}+  
%u! =<yn'  
~5,^CTAM  
不记名支票cheque to bearer||bearer cheque F*P0=DD  
=TD`Pet  
Ef]Hpjvp  
gsL=_# ?  
记名支票||认人支票cheque to order m,)s8_a  
u1/ >)_U  
CM?:\$ 4  
, ;,B7g  
到期支票antedated cheque #,tT`{u1q  
?4':~;~  
@jn&Wf?  
LGt>=|=bj  
未到期支票postdated cheque 'dwW~4|B  
Na91K4r#  
X%b1KG|#(  
Z1 Nep !  
保付支票certified cheque vIpL8B86a  
#Ha: O,|  
AERJ]$\  
(H_dZL  
未获兑现支票,退票returned cheque B[Lm}B[  
<IR#W$[  
-,")GA+[7  
G[KjK$.Ts?  
横线支票crossed cheque j4IVIj@$ `  
W{;Qi&^ca  
i >3`V6  
-m@c{&r  
普通横线general crossing yV.p=8:  
Dck/Ea  
J];Sj  
:9QU\{2  
特别横线special crossing pX%:XpC!h  
2W+~{3[#  
[e><^R*u  
# `=Zc7gf  
空白支票blank cheque _^FC 9  
8~(xi<"e  
 +@ChZ  
]q"&V\b  
失效支票,过期支票stale cheque =d8Rij-  
8xB-cE  
B _d\eD  
:$D*ab^^P  
普通支票open cheque *duG/?>P  
%DSr@IX  
(1z"=NCp  
UPH#~D!  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount }<WJR Y6j  
RQ E]=N  
Aits<0  
&%fcGNzJQ  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges r6F TpOF  
*5Zow3  
c+l1 l0BA  
z)T-<zWO;  
支票换现金||兑现to cash a cheque v\@qMaPY  
:-{"9cgF R  
_s;y0$O  
Rs=Fcvl  
清理票款to clear a cheque "5N4 of 8  
1]If< <  
/<-PW9X?  
wm@j(h4  
保证兑现to certify a cheque S #GxKMO%  
[#GBn0BG)  
pwN2Nzski  
2BC!,e$Z  
填写支票数额to fill up a cheque Ubu&$4a  
yu6~:$%H  
b%lB&}uw}  
mW{;$@PLF"  
支票上划线to cross a cheque _4>DuklH,  
8fqabR  
7 (2}Vs!5  
eP2Q2C8g  
开发支票to make out a cheque w9Yx2  
q]{gAGe~  
o'lG9ePM|  
0'd@8]|H  
签发支票,开立支票to draw a cheque||to issue a cheque l-w4E"n3  
A'w+Lc.2  
eP~3m  
3.YH7rN  
透支支票to overdraw a cheque L9/'zhiZBx  
U,2OofLM  
'`upSJ;e  
/6rjGc  
背书支票to endorse a cheque B <s+I#  
.Vt|; P}  
M zg'$]N  
7ZI{A*^vB  
请付票款||清付票款to pay a cheque||to honour a cheque @ fMlbJq  
TU?n;h#TZ  
^U~Er'mT  
9]3l'  
支票退票to dishonour a cheque !&OdbRHM  
SsX$l<t*  
#4|RaI|.  
Y#lAG@$  
拒付支票to refuse a cheque 2>"{El|PbN  
_dd_Z40R  
`x=kb;  
Vc'p+e|(  
拒付支票to stop payment of a cheque ~^.,Ftkb@7  
s;h`n$  
d '2JMdbc  
M}jl \{  
提示要求付款to present for payment ^Whc<>|  
|g7)A?2J~  
=O8YU)#  
Mxz X@GBX  
见票即付持票人payable to bearer gs2qLb  
2h5T$[fV  
a?Om;-i2`S  
vasw@Uto)  
支付指定人payable to order 8;=?F>]xn  
R&s/s`pLW  
z*nztvY@e  
H?opG<R=ek  
已过期||无效out of date||stale ' Sd&I:?  
F4(;O7j9  
F-Z>WC{+  
P9\y~W  
请给出票人R/D||refer to drawer Q3lVx5G>4  
9^S rOW6~  
,hK =x  
:%Z)u:~':  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5YZ\@<|rH  
Rpcnpo  
$o\U q  
]H:K$nmX  
文字与数字不一致words and figures differ 'iYaA- 9j  
^1}ffE(3>  
!/&~Feb  
\@2sI  
支票 VAxk?P0j6  
/C<} :R  
时间已过account closed fv3)#>Dgp>  
:?%_JM5U  
1?+)T%"  
d\z':d .Tt  
更改处应加盖印章alterations require initials *7Sg8\wDn  
Sdmynuv U  
/`x|-9  
uuh vd h=  
F0NNS!WP7^  
Q~*3Z4)j  
时间已过effects not cleared X>jwjRK $  
Q!%CU8!`&  
S67T:ARS  
YpZ 9h@,  
停止付款payment stopped qpc2;3*7  
?yz}  
^?[^o\/@R  
_jb"@TY  
支票毁损cheque mutilated 0H.B>: pv  
TA Yt:  
=09j1:''<d  
OEGAwP?F  
汇款||寄钱to remit||to send money d0Kg,HB   
Mz{ Rh+gS  
J>Rt2K  
FkE CY  
寄票供取款||支票支付to send a cheque for payment .'AHIR&>  
{K0T%.G  
j'0*|f^z  
L Rd ,7P  
寄款人a remitter z8"=W,2  
Xhkw<XbV  
yM D* >8/  
#WpO9[b>  
收款人a remittee VZlvmN  
:* /``  
1aMBCh<}JN  
U ._1'pW  
国外汇票foreign Bill (U dDp"/  
izW l5}+'B  
+ow ^xiD  
ptq{$Y{_  
国内汇票inland Bill \M532_w  
zB]T5]  
y<.!TULa_  
<,hBoHZSL  
跟单汇票documentary bill |~CnELF)  
Q6W)rJ[|  
ta6 WZu  
E:E &Wv?r  
空头汇票accommodation bill $xZk{ rK  
QBn>@jq  
O}f(h5!k  
t@JPnA7~  
原始汇票original bill S+>]8ZY  
Z "=(u wM  
EhUy7b,1_  
CC-:dNb  
改写||换新票据renewed bill tr/dd&(Y1  
}Voh5*$E`  
Cw|S Y  
r;T /  
即期汇票sight bill||bill on demand l?1!h2z%  
(MIw$ )#^  
EH "g`r  
xA5$!Oq7  
…days after date||…days after date…日后付款 EXFxiw  
TxCQGzqe  
*_wef/==  
Y)*lw  
…months after date||…months after date…月后付款 9cmJD5OO  
XZ&v3ul  
PC_4#6^5  
2,;t%GB  
见票后…日付款…days after sight||…days sight rWs5s!l,  
r=Q5=(hn   
D)sEAfvX  
 U ^9oc&  
见票后…月付款…months after sight||…months sight _z5C plO  
e d*AU,^@v  
y&Hh8|'mC  
YcV~S#b  
同组票据set of bills [;f"',)y,  
w;$+7  
,6S 8s  
bC{8yV=)  
单张汇票sola of exchange||sole of exchange Zn0fgQd  
NFc8"7Mz}  
nu<!/O  
RHbp:Mlk  
远期汇票usance bill||bill at usance \veL5  
k-e@G'  
6 {Z\cwP)c  
iIw ea`  
长期汇票long bill \8D~,$,``|  
m6cW  
lp UtNy  
vrv*k  
短期汇票short bill >[@d&28b%  
3T/j5m}+!  
&zcj U+n  
i|^6s87"N2  
逾期汇票overdue bill ,GnU]f  
\pGO}{3 e*  
m_ m@>}ud  
l7!)#^`2_  
宽限日期days of grace K:@=W1  
8w[EyVHA  
6S[D"Q94  
Dg+d=I?  
电汇telegraphic transfer (T.T) NF!1)  
UJ$:5*S=u  
a4RFn\4?  
lh_zZ!)g  
邮汇postal order||postal note (Am.)||post office order||money order Y`?X Fy:  
HjS^ nYl  
 7~nCK  
vqi$}=%n?W  
本票promissory note (P/N) mm-UQ\h  
%:?QE ;  
/*^|5>-`i1  
!cwVJe  
押汇负责书||押汇保证书letter of hypothecation Z<<gz[$+p  
by[i"!RCu  
f94jMzH9z  
arKmc@"X  
副保||抵押品||付属担保物collateral security ~9{;V KgK  
B!ibE<7,  
'\B"g@if  
'2$!thm  
担保书trust receipt||letter of indemnity ~!9Px j*  
L_K\i?  
qU*&49X  
_j\=FJz[  
承兑||认付acceptance T}Vpy`  
ZCFf@2&z8  
*/y]!<\v!k  
lV6[d8P  
单张承兑general acceptance R 0HVLQI  
cN lY=L  
-Dxhq& }Y  
{V% O4/  
有条件承兑qualified acceptance Guw|00w,Q$  
DE\bYxJ  
u<=KC/vZe  
T) tZU?  
附条件认付conditional acceptance Df:7P>  
'Rd*X6dv  
)QCM2  
~gWd63%8x  
部分认付partial acceptance   ! M&un*  
    
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个