论坛风格切换切换到宽版
  • 4156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。   ViqcJD  
会计报表statement of account ZOGH.`  
ngM>Tzirt  
h$)},% e  
wykk</eQ.i  
往来帐目account current ~C6Qp`VF  
E5.3wOE  
9V*h:[6a(  
^a~^$PUqI  
现在往来帐||存款额current accout HMbF#!E  
o:u *E  
5bZf$$b  
d&n&_>  
销货帐account sales G"3)\FEM  
pj.}VF!d  
kIS_ 6!  
]r;-Lx{F  
共同计算帐项joint account eC:?j`H -  
]YcM45xg  
vzVXRX  
 FVOR~z  
未决帐项outstanding account @l~zn%!X  
)h-Qi#{  
]t-_.E )F  
M&Aeh8>uX  
贷方帐项credit account||creditor account ]9]cef=h#  
Y>*{(QD  
JiL%1y9|  
.du FMJl  
借方帐项debit account||debtor account  {f;]  
MM8r*T4g/  
yD|H e*$S  
jRP.Je@t  
应付帐||应付未付帐account payable ,TY&N-  
JAM4 R_  
QEIu}e6b  
q1QrtJFPG  
应收帐||应收未收帐account receivable <igsO  
Jsf -t  
$CXKeWS=Q.  
{U?UM  
新交易||新帐new account A<esMDX  
"|&xUWJ!)  
R1Jj 3k  
cTf/B=yMi  
未决帐||老帐old account ;2X/)sxWz  
dZ'hTzw~  
|7XV! D!\g  
aKdi  
现金帐cash account (orO=gST-/  
S EdNH.|I  
A%S6&!I:(  
G%N3h'zDi  
流水帐running account *G)=6\  
zRDBl02v$T  
0^htwec!  
NWCJ|  
暂记帐||未定帐suspense account {J-kcD!bz`  
NYb eIfL  
Dg]( ?^  
|`d5Y#26  
过期帐||延滞帐overdue account||pastdue account ^|KX)g  
VY }?Nb<&  
8':^tMd  
OEc$ro=m*  
杂项帐户sundry account -' 7I| r  
> D:( HWL  
dY>oj<9  
^b-o  
详细帐单||明细表detail account $7%e|0jC  
?`%7Y~  
J{Fu8  
Z~O1$,Z  
呆帐bad account kae &,'@JF  
C^vB&3ghi  
z& !n'N<C  
Ys|n9pW  
会计项目title of account Ms8& $  
8:V:^`KaSs  
zX+NhT TB  
5AV5`<r.  
会计薄||帐薄account-book sYlA{Z"  
Q)}_S@v|%  
&HdzbKO=  
$@y<.?k>UP  
营业报告书||损益计算表account of budiness||business report 96Kv!  
$J8?!Xg  
t)Q6A@$:  
*T(z4RVg  
借贷细帐||交验帐account rendered k.b->U  
]+RBykr  
8. 9TWsZ  
9/N=7< $  
明细帐account stated $`L!2  
|FK ##8  
|> mx*G  
|7G +O+j  
与…银行开立一户头to open an account with 4N&4TUIM  
L[4Su;D  
:_R[@?c  
KrwG><+j  
与…银行建立交易to keep account with 24u;'i-y5  
Qs(WyP#  
1an?/j,  
%J`cYn#  
继续记帐to keep account G 2L?j   
*m_B#~4  
HFV4S] U=  
UOTM>d1P  
与…有交易to have an account with 35 /)S@  
C^sHj5\(  
C(( 7  
OV)J  
作成会计帐||有往来帐项to make out an account with !KiN} p  
SM3Q29XIw  
YcJZG|[  
L `>uO1O  
清算||清理债务to make up an account *` }Rt  
.<Y7,9;YEF  
Rlvb@aXgy  
}cDw9;~D  
清洁帐目||与…停止交易to close ones account with m:EO}ws=  
R2 uekpP  
gJYB)LjH"  
? OrRTRW  
结帐to close an account :xdl I`S  
!)1r{u  
` drds  
m0I/X$-Cl5  
清理未付款to ask an account||to demand an account q'r(#,B<3  
QIZ }7  
O6nCu  
j<+Q Gd%  
结清差额to balance the account with 9d7`R'  
pwq a/Yi  
1=fP68n  
a`]Dmw8@  
清算to settle an account||to liquidate an account||to square an account ;| ( _;d  
)2 E7>SQc~  
*;(wtMg  
4`(b(DL]  
审查帐目||监查帐目to audit an account !JZ)6mtlr  
U Ke!zI  
rGPFPsMQ]  
\[m{&%^G  
检查帐目to examine an account ZaxBr  
["N{6d&Q  
,Mt/* ^|  
*AE  N  
转入A的帐户to charge the amount to As account .c#G0t<i[  
OMaG*fb=  
I)@b#V=  
<B,z)c  
以计帐方式付款to pay on account # tN#_<W  
g=8}G$su{%  
.2y2Qm  
85$W\d  
代理某人||为某人on ones account||on account of one &YAw~1A  
.< GU2&;!  
zR)9]pJ-  
u 3&9R)J1  
为自己计算||独立帐目on ones own account _0Mt*]L }  
"?_r?~sJx  
9NX/OctFa'  
\\\%pBT7]\  
由某人收益并负风险on ones account and risk||for ones account and risk 2(5HPRQ  
;xp^F K P  
G5JZpB#o  
?f9@  
由某人负担for ones account||for account of one Xi^#F;@sU  
$:v!*0/  
7 (}gs?&w  
X?p. U  
按某人指示||列入某人帐户by order and for account of one 4dfR}C  
0~.OMG:=  
s@Q, wa(  
)ad-p.Hus  
列入5月份帐目for May account V/ a!&_ ""  
OQ,KQ\  
l $j/Ye]  
y81B3`@  
编入某中帐项下to pass to the account of||to place to the account of EfTuHg$pe  
xPuuG{Sm  
;>#YOxPl  
)U>JFgpIW  
寄出清算书to send in an account||to send in render an account ^o`;C\  
)FF3|dZ";K  
X- xN<S q  
6Dx ^$=Sa$  
支票薄cheque book '?WKKYD7N  
`%PU_;Y5Q  
3_AVJv ;N  
+:JyXF u  
支票陈票人cheque drawer 5Z2tTw'i  
?8{x/y:  
}]i re2j8  
^#^\@jLm  
持票人cheque holder w_O3];  
u0Nag=cU  
v5aHe_?lp  
@qszwQav$  
不记名支票cheque to bearer||bearer cheque T B!z:n  
9 ZKB,  
s]tBd !~  
JjD'2"z  
记名支票||认人支票cheque to order 7'pmW,;  
o.)8  A8  
!!jitFHzb  
)Ha `>  
到期支票antedated cheque Pz=x$aY  
O@[jNs)].  
-d|Q|zF^x  
GI]sE]tZ  
未到期支票postdated cheque f{m,?[1C,  
WAzYnl'p  
}ZP;kM$g  
BqF%2{  
保付支票certified cheque V l, V  
sYt\3/yL'  
QT!! KT f  
~E]ct F  
未获兑现支票,退票returned cheque XN*?<s3  
;w\7p a  
Sr9)i8x{  
I04GQq l  
横线支票crossed cheque Mya l3UF  
s>pOfXIx  
t[L_n m5-  
@xO?SjH  
普通横线general crossing N2 vA/  
X^2Txm d  
P|:*OM p  
Aqc Cb[1r  
特别横线special crossing  GT -(r+u  
}qqE2;{ND  
'aq9]D_k  
CY"iP,nHl  
空白支票blank cheque j@j%)CCM  
R')D~JJ<8a  
72YL   
W(C\lSE0  
失效支票,过期支票stale cheque tHvc*D  
-G!W6$Y  
Q|!}&=  
` |L l  
普通支票open cheque R(i2TAaaU  
-{ae  
nb -Je+  
eHjna\C  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount e:h(,  
"agc*o~!F  
/SXms'C  
:9_N Y"P  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 86]})H  
VcLB0T7m\  
]~')OSjw  
zW,Nv>Ac5  
支票换现金||兑现to cash a cheque (Wj2%*NT  
T:/68b*H\:  
v(ATbY75  
j:J M v  
清理票款to clear a cheque :X?bWxOJ  
`I\)Kk@*b9  
E yv|~D  
TQcEe@$)  
保证兑现to certify a cheque DgJG: D{  
eH*u,/  
fnZaIV=H  
MzF9 &{N  
填写支票数额to fill up a cheque CdTyUl  
+cDz`)N,,  
S.!0~KR: U  
C*S%aR  
支票上划线to cross a cheque M"E ]r=1  
*jBn ^  
+npcU:(Kg  
/(aKhUjhb  
开发支票to make out a cheque 1j_ x51p  
!A.Kb74  
;w^-3 U7:  
Y|s?9'z  
签发支票,开立支票to draw a cheque||to issue a cheque vYYLn9}5  
jq4'=L$4  
208dr*6U  
:+Pl~X"_  
透支支票to overdraw a cheque Ik92=' Z  
[jOvy>2K]  
 >%~E <  
X j'7nj  
背书支票to endorse a cheque NwK(<dzG  
Qx_K)  
 ?~mw  
[vIHYp  
请付票款||清付票款to pay a cheque||to honour a cheque /1Xji 0LK  
\"E-z.wW=  
|_Y[93 1<  
JG2)-x;9  
支票退票to dishonour a cheque ]Z@+ |&@L  
gFsnL*L0  
uq}>5  
\Z +O9T%  
拒付支票to refuse a cheque ~}SOd<n)|  
:QSCky*i  
]t69a4&,#9  
1I#S?RSb  
拒付支票to stop payment of a cheque yM3]<~m  
+ sTZ) 5vQ  
Wcgy:4K3  
H:~41f[  
提示要求付款to present for payment )xJo/{?  
.K`^n\T t  
t^|+|>S  
Q( WE.ux)<  
见票即付持票人payable to bearer }v'jFIkhI  
$X.X_  
E57J).x-BP  
N6GvzmG#g  
支付指定人payable to order |JpLMUG  
iU5Aj:U3  
]}g;q*!J  
(_}w4N#  
已过期||无效out of date||stale x)X=sX.  
:v_H;UU  
0 ]v:Ix  
&^HqbLz  
请给出票人R/D||refer to drawer cuJ%;q=;  
|eEcEu?/b  
t~xp&LQiY  
yDt3 )fP#  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _T\~AwVc<  
I_Q*uH.Y5  
vW\#2[j[  
^&o38=70*  
文字与数字不一致words and figures differ +4kBd<0Y  
y;N[#hY#CD  
!aSu;Ln  
p;S<WJv k  
支票 r?e)2l~C8j  
E%CJM+r!  
时间已过account closed $-dz1}  
@"*8nV#  
J%?'Q{  
Wcy N, 5  
更改处应加盖印章alterations require initials v{ F/Bifo  
L0_qHLY  
qTA@0fL  
v3(W4G`  
<y+8\m   
JW!SrM xF  
时间已过effects not cleared Fe(qf>E  
EUv xil  
c k=  
kaxAIk8l  
停止付款payment stopped G S^U6Xef  
Y4PB&pZ$O2  
90%alG 1>y  
D0?l$]aE  
支票毁损cheque mutilated ^O cM)Z6h  
d%$'Y|  
 6?U2Et  
$ ]/ a/!d  
汇款||寄钱to remit||to send money LTsG  
;>o}/h  
o=`FGowF  
tlU&p'  
寄票供取款||支票支付to send a cheque for payment ER:)Fk>_  
neGCMKtzlJ  
mZVYgJQ[  
>$]SYF29  
寄款人a remitter p]*BeiT#n%  
LPgP;%ohO/  
'kW'e  
@g*=xwve=~  
收款人a remittee e2~i@vq  
)-FQ_K%  
jI$}\*g  
Gc) Zu`67  
国外汇票foreign Bill =N-,.{`  
{0fQ"))"  
pIh%5Z U  
W`fE@*k0  
国内汇票inland Bill }hOExTz  
PjEKZHHz  
n237%LH[  
xN\ PQ,J  
跟单汇票documentary bill _DChNX   
#`6A}/@.+  
'J^E|1P  
W?m?r.K?  
空头汇票accommodation bill %?lPS  
B9;-Blh  
`F:PWG`  
{q2H_H  
原始汇票original bill %=J<WA6\  
]*+ozAG4  
8H_3.MK  
tk5B b`a  
改写||换新票据renewed bill ^'DrU< o  
2U6j?MyH2  
Do }mCv  
WY%LeC!t  
即期汇票sight bill||bill on demand J;Az0[qMR  
4*9y4"  
~:."BA  
_p vL b  
…days after date||…days after date…日后付款 <,,U>0 ?3  
SE+K"faKQ  
jp2AU,Cl  
C !81Km5  
…months after date||…months after date…月后付款 iq`y  
v7VJVLH,I7  
T`46\KkN  
vkan+~H  
见票后…日付款…days after sight||…days sight 7SE=otZ>  
B[F,D  
=V:rO;qX+@  
w/s{{X<bF  
见票后…月付款…months after sight||…months sight 8cy#[{u`;  
8Pklw^k   
!8]W"@qb  
G0$ 1"9u\w  
同组票据set of bills +x$; T*0  
.L%_#A  
:g/HN9  
9PEjV$0E2  
单张汇票sola of exchange||sole of exchange 9I/o;Js  
Nko;I?Fn  
A(#hyb#  
eHG**@"X  
远期汇票usance bill||bill at usance @= )_PG  
[vpZ3;  
'3eP<earRP  
R,01.N( U  
长期汇票long bill XiI@Px?FL  
=vBxwa^  
, %X~/V  
xmZ]mu,,$  
短期汇票short bill d; \x 'h2  
eFvw9B+  
UT$G?D";M  
*nDyB. (  
逾期汇票overdue bill E,5jY  
JI5?, )-St  
]c8lZO>  
AEm?g$a  
宽限日期days of grace N. 3 x[%:  
2#5SI  
:*TfGV  
^r7 3(8{)  
电汇telegraphic transfer (T.T) )DuOo83n["  
XbYW,a@w2  
&| el8;D  
mKynp  
邮汇postal order||postal note (Am.)||post office order||money order H-?SlVsf  
R@t?!`f!+  
? e%Pvy<i  
G_=`&i"4  
本票promissory note (P/N) cEO g  
/r Zj=  
I(ds]E ;_E  
^ _KHw  
押汇负责书||押汇保证书letter of hypothecation Q$G!-y+"i  
*nU7v3D  
<oTIzj7f  
w<N [K>  
副保||抵押品||付属担保物collateral security d raY /  
azz6_qk8  
em<(wJ-Y  
HS]|s':  
担保书trust receipt||letter of indemnity X'e@(I!0  
PoY+Y3  
8$-(%  
q( i|  
承兑||认付acceptance Dms 6"x2  
W"YFx*W  
c&IIqT@Gb0  
eiI}:5~ /g  
单张承兑general acceptance [Hy0j*  
JadXdK=gE  
n  !]_o  
(}vi"mCeW  
有条件承兑qualified acceptance M?x/C2|  
6",1JH,;p  
5Y)*-JY1g  
g5lf- }?  
附条件认付conditional acceptance I/rq@27o  
i[H`u,%+(  
0RN]_z$;H  
C^XJE1D.  
部分认付partial acceptance   BZ<Q.:)  
    
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