论坛风格切换切换到宽版
  • 3500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。   $]|3^(y``  
会计报表statement of account ]H/,Q6Q  
Nr*l3Z>LD  
fS"u"]j*e  
VZqCFE3  
往来帐目account current b:S$oE  
#2^0z`-\_z  
\ aJ>?   
xo@1((|z  
现在往来帐||存款额current accout "bej#'M#  
,WE2.MWR  
kqeEm {I  
yP]>eLTSd  
销货帐account sales j/TnKO  
f 6I)c$]Q  
Zz} o  t  
V=ll 9M  
共同计算帐项joint account }Q`+hJ0  
YW7w>}aW  
$ #!oejLD  
3f5YPf2u  
未决帐项outstanding account +k6` tl~*  
;l%xjMcU  
7FH-l(W  
]2-Qj)mZ]  
贷方帐项credit account||creditor account sNx_9pJs4  
e ztK`_n  
b,Eq-Z;  
)L&y@dy)  
借方帐项debit account||debtor account uT]$R  
Sv#MlS>  
le^Fik   
~;oXLCL0})  
应付帐||应付未付帐account payable g}`g>&l5  
UI=v| <'-  
 !y@\w  
mZU L}[xf  
应收帐||应收未收帐account receivable 7z$53z  
EF&CV{Sw  
jW&*?6<  
Z+V%~C1  
新交易||新帐new account 3\Amj}RJ  
T ?Om]:j  
qVU<jt  
| K|AUI  
未决帐||老帐old account ;jxX/c  
9(fh+  
Y1lUO[F j  
pOK=o$1V8  
现金帐cash account f/L8usBXq  
48,*sTRq  
[ DpOI  
UZ/LR  
流水帐running account %(s|  
A23K!a2u&  
Ip{hg,>  
MNU7O X<  
暂记帐||未定帐suspense account Jb{g{a/  
dZ" }wKbO  
u"5/QB{  
:&5u)  
过期帐||延滞帐overdue account||pastdue account trwo(p  
\ MuKS4  
-0a3eg)Z*  
jA8Bmwt;w  
杂项帐户sundry account mmwc'-jU:  
3^Is4H_ 8  
G l/3* J  
&K!0yR  
详细帐单||明细表detail account R:P),  
K:XXtG  
/E/6(c  
<O) if^  
呆帐bad account $ ^)g,  
8Ud.t =2  
,h5 FX^  
E>@]"O)=M,  
会计项目title of account vy [7I8f{  
-DGuaUU  
mr[1F]G  
/  !h<+  
会计薄||帐薄account-book fC"? r6d  
CWZv/>,%  
a@|`!<5  
3I'7+?@@l  
营业报告书||损益计算表account of budiness||business report &: LE]w  
hJFxT8B/  
c&#Q`m  
@6_w{6:b  
借贷细帐||交验帐account rendered v7j/_;JE;  
z__{6"^  
%b pQ=  
kFQo[O]  
明细帐account stated 1OY 5tq  
_ y'g11 \  
='I2&I,)  
/"!ck2d&1  
与…银行开立一户头to open an account with ~A/vP-  
R8.@5g_  
3-y2i/4}$  
4 J9Y  
与…银行建立交易to keep account with 1.2qh"#  
B*`[8kb,  
!K.)Qr9V  
JWM4S4yZHR  
继续记帐to keep account (<`> B  
abVEi[nP  
d|tNn@jN  
c#9=o;1El  
与…有交易to have an account with "2!5g)iO  
 &mJm'Ks  
|em_l$oGc  
gBgaVG  
作成会计帐||有往来帐项to make out an account with }P!:0w3  
\= 6dF,V  
GOCe&?  
ZjK'gu8*  
清算||清理债务to make up an account Fyz1LOH[X  
j%S} T)pX  
;x)f;!e+  
P`CQ)o  
清洁帐目||与…停止交易to close ones account with nwJub$5  
I Yr4  
)\e0L/K@  
uMFV^&ZF  
结帐to close an account V#&S&dn  
skLr6Cs|  
[ { F;4> g  
/GP:W6:6z6  
清理未付款to ask an account||to demand an account (^|vN ;  
6 #jpA.;  
d-UQc2r  
V?C a[  
结清差额to balance the account with OLJ|gunA#  
%\ !3tN  
=eeZtj.  
C/z0/mk  
清算to settle an account||to liquidate an account||to square an account )K 0rPnYV  
kSqMI'89  
$gcC}tX  
x1.yi-  
审查帐目||监查帐目to audit an account fXx !_Z  
Ly T[  
u85Uy yN  
^' b[#DG>F  
检查帐目to examine an account s+ ]6X*)  
{dNWQE*\c  
\ci[<CP  
:&=`xAX-  
转入A的帐户to charge the amount to As account U=KFbL1Q  
L%[b6<  
Xa=oEG  
FJ V!B&  
以计帐方式付款to pay on account 5uvFCY./c  
Cq%1j[  
vt2A/9_Z%  
g5hMZPOmP  
代理某人||为某人on ones account||on account of one 2u^/yl  
5tu 4uYp;  
CDDOm8  
{edjvPlk  
为自己计算||独立帐目on ones own account l 1Ns~  
#s]`jdc  
,wH]|`w  
QR{pph*zn-  
由某人收益并负风险on ones account and risk||for ones account and risk >0jg2vqt  
N:e5=;6s  
J*"G*x#u  
+FlO_=Bu  
由某人负担for ones account||for account of one 0r'<aA`=I  
3q$"`w  
Hyz:i)2  
#bdSH)V  
按某人指示||列入某人帐户by order and for account of one 0X4%Ccs  
/UPe@  
^q)s  
=MokbK2  
列入5月份帐目for May account ycSC'R  
x`gsD3C  
)Vnqz lI5  
$]S*(K3U ~  
编入某中帐项下to pass to the account of||to place to the account of @vkO(o  
5"I8ric  
;UDd4@3`S"  
u(g0Ob  
寄出清算书to send in an account||to send in render an account nkTu/)or  
! p|d[  
je^=gnq  
:PF6xL&  
支票薄cheque book 3YOYlb %j  
YO`V'6\  
X) xeq  
Jde@T h  
支票陈票人cheque drawer ya0D5 0m  
We*&\e+"T  
=^S1+B MY-  
O 7D61~G]  
持票人cheque holder hV7]/z!d  
"kg;fF|  
a!H t81gj  
!JWZ}u M6  
不记名支票cheque to bearer||bearer cheque F{"4cyoou  
3"y,Ut KGa  
[,As;a*o  
QFX )Nov];  
记名支票||认人支票cheque to order A/w7 (  
wwD?i.3  
X4Y!Z/b  
nH7i)!cI~  
到期支票antedated cheque EHqcQx`K_  
"`&1"*  
:o+&>z  
TW5Pt{X= f  
未到期支票postdated cheque urA kV#d#  
|w w@V<'/#  
Q/<?v!h{  
iW,fKXuo&y  
保付支票certified cheque r\DA&b  
o/5loV3h  
Nr#" 5<W  
KR sY `[Y  
未获兑现支票,退票returned cheque P{gy/'PH,  
Ir :y#  
U+wfq%Fz  
T99\R%  
横线支票crossed cheque J2d 3&6  
.1#G*A|  
r}Ec_0_lt  
"D1u2>(  
普通横线general crossing 5 i;n:&Y  
@dx$&;w  
.T|1l$Jn  
TM2pE/P  
特别横线special crossing J.^%VnrFO9  
1'Y7h;\~\  
0` \!O(jJ  
h#Q Sx@U6  
空白支票blank cheque k1HVvMD<  
,J)wn;@  
|\k,qVQ  
h<I C d'!  
失效支票,过期支票stale cheque jNu`umS  
5w#7B  
n 0rAOkW  
+ o[- ED  
普通支票open cheque CE;J`;  
&2\^S+4  
7ts`uI<E@7  
Kdr7JQYzuz  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount wi$,Y. :  
uEX+j  
iz @LS  
$G}!eV 6  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges qnCJrY6]  
LCouDk(=`  
"nQ&~KQ  
-jdhdh  
支票换现金||兑现to cash a cheque tX@G`Mr(  
5eJMu=UpR  
ilr'<5 rq  
i}E&mv'  
清理票款to clear a cheque b"7L ;J5|  
rf=ndjrH  
OuuN~yC  
8k|&&3_[?  
保证兑现to certify a cheque q- |j =  
_(1Shm  
eb#p-=^KP  
N&jHU+{OU  
填写支票数额to fill up a cheque TcKt   
!)-)*T  
|rr<4>)X  
5[5 |_H+0  
支票上划线to cross a cheque cf`g.9pjlx  
B57MzIZi]  
xixdv{M<FF  
2.PZtl  
开发支票to make out a cheque _6!@>`u~  
9^<Y~rkm  
Iy8fN"I9D  
|zCT~#  
签发支票,开立支票to draw a cheque||to issue a cheque Z;M th#  
!LAC_ b  
7Adg;  
-XNawpl`  
透支支票to overdraw a cheque KMll8X  
MR3\7D+9y  
7GG:1:2+>  
+L U.QI'  
背书支票to endorse a cheque Xt9vTCox  
;]\>jC  
 e gdbv  
pgipT#_K  
请付票款||清付票款to pay a cheque||to honour a cheque -|g9__|@  
 Jk> !I\  
] =*G[  
(\M#Ay t)  
支票退票to dishonour a cheque GJTakhj3  
Gr8%%] 1!0  
,+GS.]8<  
v9 *WM3  
拒付支票to refuse a cheque ;>*Pwz`~jT  
cJLAP%.L  
p G(Fw>  
;}KT 3Q<^  
拒付支票to stop payment of a cheque A~M.v0  
u8r<B4k  
z0T9tN!(  
;6}> Shs  
提示要求付款to present for payment k3CHv=U{  
iBh.&K{j  
\]|(w*C  
:`B70D8ku  
见票即付持票人payable to bearer 31 &;3?3>  
8T5W6Zs1  
3-v&ktD&N'  
Zdy{e|-Zn  
支付指定人payable to order >J) 9&?  
^I:f4RWo  
Z>PS>6  
)<(3 .M  
已过期||无效out of date||stale a^g}Z7D'T  
WX4 f3Um  
XIBm8IkF  
9Yhl q$;g  
请给出票人R/D||refer to drawer szUJh9-  
}fZ~HqS2w  
*?rO@sQy]  
K^e4w`F|  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .2V?G]u  
$[0\Th  
Jp"[` m  
6Z<|L^  
文字与数字不一致words and figures differ 7G=Q9^J.H  
^Eif~v  
nSp OTQ  
Hq aay  
支票 xV"~?vD  
{RN-rF3w  
时间已过account closed #H;1)G(/  
*:?XbtIK u  
"EBCf.3-  
/HVxZ2bar  
更改处应加盖印章alterations require initials d+p^fBz  
z:oi @q  
m :Fdgu9  
XwIhD  
R>hL.+l.  
>Z>s R0s7  
时间已过effects not cleared :Q ?p^OC  
L KLLBrm:  
{~`{bnx^]7  
?OFfU  4  
停止付款payment stopped 4mvnFY}   
9L>73P{_  
',!>9Dj  
l p|`n  
支票毁损cheque mutilated "u)L e6.  
z\-/R9E/5-  
:A+}fB IN  
nh? JiH {  
汇款||寄钱to remit||to send money gI00@p:m  
+z<GycIc?K  
F_@?'#m  
5DJ!:QY!  
寄票供取款||支票支付to send a cheque for payment tA^CuJR  
[I gqK5@  
yCwe:58  
R-tZC9 @  
寄款人a remitter z.;!Pj  
a5pXn v]A  
:OV6R ,  
]IH1_?HgP7  
收款人a remittee C(vQR~_  
fo~>y  
q+ `QiPj  
[8&+4 <  
国外汇票foreign Bill G4ycP8  
4'"WD0  
~-UO^$M-  
@U:PXCv h  
国内汇票inland Bill Bm  4$  
e?pQuF~  
=s9*=5r8  
+v/-qyA  
跟单汇票documentary bill pJIJ"o'>.9  
T^q^JOC4  
QZJnb% ]  
eQ*zi9na  
空头汇票accommodation bill GK [Hs 1/  
:q~5Xw/  
lUdk^7:M  
n<1*cL:8B  
原始汇票original bill )Myx(w"S  
'7g]@ Q7  
$,0EV9+af  
In8{7&iVO  
改写||换新票据renewed bill |l@z7R+4*  
;rV +eb)I  
! F<::fN  
"\u<\CL  
即期汇票sight bill||bill on demand mY]o_\`  
+No` 89Y  
Eqi;m,)  
5s@xpWVot  
…days after date||…days after date…日后付款 RK p9[^/?  
5n1`$T.WG  
= ?BhtW  
0`Uw[Er&  
…months after date||…months after date…月后付款 O$N;a9g  
P9 y+rF.  
M(I %QD  
Dl,sl>{  
见票后…日付款…days after sight||…days sight ZQn>+c2%!  
Ibx\k  
Q(O0z3b  
|T]&8Q)S  
见票后…月付款…months after sight||…months sight TpI8mDO\W  
0|g@; Pc  
D5:|CMQ  
Z? '?|vM  
同组票据set of bills *j=58d`n  
EMpq+LrN  
q>wO=qWx  
(" +clb`  
单张汇票sola of exchange||sole of exchange ]Inu'p\  
|kD69 }sG  
uG/' 9C6Z  
bYqv)_8  
远期汇票usance bill||bill at usance %V#MUi1  
1 ^30]2'_  
%gj7KF  
ym_as8A*Q  
长期汇票long bill ]68 FGH  
!yr4B "kz  
Db  !8N  
5z\,]  
短期汇票short bill d[  _@l  
:*^aSPlV  
";7/8(LBZ  
l]j;0i  
逾期汇票overdue bill 7SNdC8GZ~  
apt$e$g  
R_>.O?U4  
o+)y!  
宽限日期days of grace G/#m. =t  
An^)K  
y#8 W1%{x  
Bs|Xq'1M!;  
电汇telegraphic transfer (T.T) PKC0Dt;F.  
l<+PA$+}}  
'X6Z:dZY  
4O.R=c2}7>  
邮汇postal order||postal note (Am.)||post office order||money order k_uI&,  
e\^}PU  
%*o  
bC98<if  
本票promissory note (P/N) 4jGN:*kZ  
Dr[;\/|#  
#Ma:Av/ )  
:RxMZwa=  
押汇负责书||押汇保证书letter of hypothecation ^2{6W6=  
U_;="y  
q2'}S A/  
J*Ie# :J]  
副保||抵押品||付属担保物collateral security (y~%6o6  
{qU;;`P]|  
U@ CAQ?  
"6U@e0ht  
担保书trust receipt||letter of indemnity <mj/P|P@  
A?$-Uqb"  
Hc[@c)DH  
9Kg yt  
承兑||认付acceptance OU}eTc(FeC  
&/-MUKN  
'Bxj(LaV-  
4]$OO'  
单张承兑general acceptance r:$*pC&{  
nnvS.s`O  
B3D} '<  
!M`.(sO]  
有条件承兑qualified acceptance + rA#]#hN  
Gqc6]{  
 "\T-r2  
=wW M\f`=  
附条件认付conditional acceptance fR~0Fy Gp  
uv8k ea .(  
Bha("kG  
@YQ*a4`  
部分认付partial acceptance   ')~V=F  
    
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