论坛风格切换切换到宽版
  • 2389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。   "fI6Cpc  
会计报表statement of account ]! dTG  
;fJ.8C  
Ib`XT0k  
OH88n69  
往来帐目account current xU vs:  
/ouPg=+Nl  
:0ep( <|;  
IU[ [ H#  
现在往来帐||存款额current accout ;]iRk  
N$DkX)Z  
#?E"x/$Y6  
K;(mC<  
销货帐account sales zTp"AuNHN  
Rv=YFo[B  
TJN4k@\$2  
Kgv T"s.  
共同计算帐项joint account < [v[ci  
%*U'@r(A  
6mE\OS-I  
>Q/Dk7#  
未决帐项outstanding account ebq4g387X  
;*N5Y}?j'  
XuTD\g3)  
5bIw?%dk(  
贷方帐项credit account||creditor account C+]I@Go'Tk  
#ABCDi={zA  
mR~&)QBP.  
CAe!7HiR  
借方帐项debit account||debtor account z{6Z 11|  
%C0Dw\A*:  
~[ F`"  
N;R^h? '  
应付帐||应付未付帐account payable q| 7(  
':q p05t  
G B^Br6  
7nSxi+6e  
应收帐||应收未收帐account receivable (BM47 D=v  
 bLL2  
us.~G  
RNL9> 7xV  
新交易||新帐new account Y@v>FlqI{  
;|RTx  
}qUX=s GG  
jo7\`#(Q  
未决帐||老帐old account hb-%_c"kq  
z{543~Og59  
Pfhmo $  
DH=hH&[e(d  
现金帐cash account Smh,zCc>s  
[;N'=]`  
V+\Wb[zDJ  
DD Z@$L!  
流水帐running account e.%nRhSs3  
y7{?Ip4[  
AX INThJ  
cK@wsA^4  
暂记帐||未定帐suspense account _aphkeqd  
W)/#0*7  
=wJX 0A|  
;a/E42eN;  
过期帐||延滞帐overdue account||pastdue account u +hX   
b>W %t  
l{9Y  
x;S @bY  
杂项帐户sundry account wzA$'+Mb  
SM '|+ d  
t1".0  
m 5. Zu.  
详细帐单||明细表detail account 0b>h$OU/  
-=="<0c  
K9[UB  
gi8FHSU|G  
呆帐bad account #WuBL_nZ~  
`uFdwO'DD  
<%d>v-=B  
w]H->B29C  
会计项目title of account ]d]]'Hk  
[ 3Gf2_  
\m,PA'nd/  
XSDpRo  
会计薄||帐薄account-book Y73C5.dNcE  
[GR; ?R5  
eRYK3W  
;jXgAAz7  
营业报告书||损益计算表account of budiness||business report ixFi{_  
sx%[=g+<2(  
osRy e3  
+TJCLZ..  
借贷细帐||交验帐account rendered . vV|hSc  
Ulyue  
P?\6@_ Z  
n]9$:aLZ  
明细帐account stated s*[bFJwN  
!Ee:o"jG{  
DrR@n~  
pb}*\/ s  
与…银行开立一户头to open an account with DF= *_,2/  
fl(wV.Je|  
tYS06P ^<  
WLT"ji0w2  
与…银行建立交易to keep account with Tx D#9]Q`  
+2{Lh7Ks  
JI}'dU>*U:  
Pal=F0-Q\  
继续记帐to keep account \85i+q:LuA  
=euni}7a  
M-71 1|eGI  
29Ki uP  
与…有交易to have an account with 0;k# *#w  
kj_c%T ]/  
 @5FQX  
u_enqC3  
作成会计帐||有往来帐项to make out an account with QV!up^Zso  
CrLrw T  
vzM ^$V  
iMlWM-wz>O  
清算||清理债务to make up an account #mF"1QW  
uFE)17E  
)pa]ui\t  
+%'(!A?*`  
清洁帐目||与…停止交易to close ones account with L,\ Iasv  
w<#!h6Y=  
f#;>g  
@C$]//;  
结帐to close an account 'DR!9De  
s[jTP(d)8  
K0~rN.C!0  
OXA7w.^  
清理未付款to ask an account||to demand an account dN q$}  
D7Z /H'|  
7#Ft|5$~q  
!0+JbZ<%r|  
结清差额to balance the account with )`:UP~)H  
\e*]Ls#jS  
M%HU4pTW#o  
ye&;(30Oq  
清算to settle an account||to liquidate an account||to square an account C+$#y2"z#n  
jcOcWB|  
?s01@f#  
#mdc[.  
审查帐目||监查帐目to audit an account HPl<%%TI  
L!92P{K  
K- v#.e4  
j#|ZP-=1_  
检查帐目to examine an account X ?O[r3<  
y[;>#j$  
N~Jda o  
<'u'#E@"sl  
转入A的帐户to charge the amount to As account BGSw~6  
{ 6il`>=C  
e~OpofJNb  
-7ep{p-  
以计帐方式付款to pay on account 5pX6t  
_BufO7 `.  
YK_ 7ip.a[  
=_CzH(=f#  
代理某人||为某人on ones account||on account of one %9"H   
VY-EmbkG-t  
hN_]6,<\  
OUnA; _  
为自己计算||独立帐目on ones own account 4W75T2q#  
hrk r'3lv  
E .h*g8bXe  
c<~H(k'+c  
由某人收益并负风险on ones account and risk||for ones account and risk 8*X4\3:*N  
KI.unP%  
&]Tmxh(  
g)-te+?6  
由某人负担for ones account||for account of one "+c-pO`Wg  
X w1*(ffk  
F4QVAOM]U  
'/p4O2b,  
按某人指示||列入某人帐户by order and for account of one tbr=aY$jY  
e-;}366}  
`[A];]  
(Ldi|jL  
列入5月份帐目for May account )X7A  
i b m4fa  
xdPx{"C 3  
:RYTL'hes  
编入某中帐项下to pass to the account of||to place to the account of +T ?NH9  
SbZ6t$"  
[g,}gyeS(  
YSMAd-Ef-  
寄出清算书to send in an account||to send in render an account #yen8SskB  
!D6]JPX  
e20-h3h+  
9WHddDA  
支票薄cheque book xw%0>K[  
Cx"sw }  
jIyQ]:*p  
M5B# TAybC  
支票陈票人cheque drawer :k"]5>(^  
INf&4!&h  
@HW*09TG  
%y@AA>x!  
持票人cheque holder 8L XHk l  
0:+E-^X  
eyaNs{TV  
QJNFA}*>  
不记名支票cheque to bearer||bearer cheque $kgVa^  
l6B@qYLZ  
^aQ"E9  
PH"%kCI:  
记名支票||认人支票cheque to order =;k|*Ny  
"b[5]Y{ U  
IID5c" oR  
VL^EHb7  
到期支票antedated cheque >/\'zi]L  
wzaV;ac4K  
2:R+tn(F  
.pq%?&  
未到期支票postdated cheque 598i^z{~0%  
8fb'yjIC  
M2|is ~  
O f#:   
保付支票certified cheque Qd6FH2Pl  
)+M0Y_r  
E9}C  #  
^.G$Q#y,  
未获兑现支票,退票returned cheque zL it  
F?cK- .  
'|4!5)/K  
8Y3I0S  
横线支票crossed cheque & ~!Wym  
OZT.=^:A  
/bEAK-  
6RM/GM  
普通横线general crossing 1cGmg1U;  
~Z+%d9ode  
GL JMP^p  
mTh]PPo   
特别横线special crossing <Qq*p  
oE~RyS X  
{t!!Uz 7  
R4@ 6G&2d>  
空白支票blank cheque AEuG v}#  
q =Il|Nb>  
4=.so~9odX  
$|@ r!/W  
失效支票,过期支票stale cheque bfO=;S]b!  
|'.  
&?vgP!d&M  
Q^I\cAIB  
普通支票open cheque nd(S3rct&  
6 ,uX,X5  
qVPeB,kIz  
{|\.i  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 4~=l}H>&  
~v83pu1!2s  
B;WCTMy}  
7Qsgys#/=  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 7 ?t6UPf  
Ha#>G<;n  
SB7c.H,  
Il.K"ll  
支票换现金||兑现to cash a cheque Gc!x|V;T  
_~pbqa,  
I0a<%;JJW  
Wl Sm  
清理票款to clear a cheque njw|JnDv  
ETLD$=iS  
c(%|: P^  
!by\9  ?n  
保证兑现to certify a cheque :L;a:xSpn=  
!Uc T RI  
yEoV[K8k  
2"5v[,$1H  
填写支票数额to fill up a cheque nOz.G"  
j=J/x:w_e  
3,=6@U  
?s _5&j7  
支票上划线to cross a cheque ]:f%l mEy  
6R5Qy]]E  
KdlQ!5(?X  
$kKjgQ S(  
开发支票to make out a cheque 9,tej  
"nWw;-V}}  
]7mt[2 Cd  
Q IgNs z  
签发支票,开立支票to draw a cheque||to issue a cheque *:NQ&y*uj  
~,~eoW7  
rbCAnwA2  
wT\49DT"7  
透支支票to overdraw a cheque _l]fkk[T  
63A.@mL  
hL5|69E  
+]50DxflA  
背书支票to endorse a cheque W];dD$Oqg  
V!dtF,tH  
4H-'Dr=G  
""D 4s  
请付票款||清付票款to pay a cheque||to honour a cheque <o= 8 FO  
``Un&-Ms  
LD g?'y;2  
Bnd [X  
支票退票to dishonour a cheque F:l%O#V  
#V}IvQl|  
|&[EZ+[  
@<Yy{ ~L|  
拒付支票to refuse a cheque I9Fr5p-%O  
|a%Tp3Q~  
5BJmA2L  
2[;_d;oB@  
拒付支票to stop payment of a cheque o+9j?|M  
#!m.!? O  
W,-g=6,  
-S+zmo8  
提示要求付款to present for payment - CWywuD  
uOGw9O-d9  
G/mX q-  
gGS=cdlV  
见票即付持票人payable to bearer Fr$5RAyg  
_Y[bMuUb=  
pXK^Y'2C!  
{ buy"X4  
支付指定人payable to order tdaL/rRe  
-B\HI*u  
S/I/-Bp~  
|B2+{@R  
已过期||无效out of date||stale 3<zp  
-FCe:iY! A  
!#" zTj  
EUgs6[w 4  
请给出票人R/D||refer to drawer =iD 3Yt  
CWP2{  
:<#nTh_@\'  
Y7[jqb1D  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds HgkC~'  
qWKAM@  
y<bDTeoo  
9]wN Bd  
文字与数字不一致words and figures differ '!a'ZjYyi  
ohGfp9H  
g2/8~cn8z  
x~j`@k,;  
支票 ApXy=?fc  
a+T.^koY  
时间已过account closed :TC@tM~Oy  
rI-%be==  
1|6%evPu(  
U2~kJ  
更改处应加盖印章alterations require initials }k G9!sf  
ZEO,]$Yi7  
{3{"8-18  
_W '-+,  
td 3D=Y  
bB;5s`-  
时间已过effects not cleared \`\ZTZni  
k/gZ,  
r s?R:+  
y[_Q-   
停止付款payment stopped x*&|0n.D  
}sO&. ME  
.JiziFJ@mj  
,V:SN~P66+  
支票毁损cheque mutilated 8d-t|HkN  
%(G* ,  
o"BoZsMk  
@Sbe^x  
汇款||寄钱to remit||to send money W$ 2C47i  
KC#q@InK  
ce3YCflt  
?r2` Q  
寄票供取款||支票支付to send a cheque for payment @qlK6tE`  
o\pVpbB  
]Y8<`;8/  
V0XvJ  
寄款人a remitter )fSOi| |C  
_ T):G6C8  
<=0 u2~E  
Um-[~-  
收款人a remittee Gc;{\VU  
s '\Uap  
%vhnl'  
o;R2p $  
国外汇票foreign Bill JU5C}%Q6  
,.1Psz^U  
H_X [t*2  
"#oHYz3D  
国内汇票inland Bill "z=SO1  
Z%/=|[9i  
Z>Wg*sZy)  
* 8_wYYH  
跟单汇票documentary bill t*T2Z-!P  
:Ab%g-  
ssxzC4m  
}$Tl ?BRpU  
空头汇票accommodation bill >P @H#=  
TS9|a{j3!  
^R Fp8w(  
c>Xs&_  
原始汇票original bill C$D -Pt"+  
es& vMY  
>X4u]>X  
=4PV;>X  
改写||换新票据renewed bill r^paD2&}  
n}G|/v<  
d0Qd $ .%A  
o`P %&  
即期汇票sight bill||bill on demand $79=lEn,  
HxK80mJ  
J| bd)0  
Y>G@0r BG  
…days after date||…days after date…日后付款 R:k5QD9/&p  
ua]o6GlO  
~r`9+b[9{  
IS 2^g>T#1  
…months after date||…months after date…月后付款 48qV >Gwf  
2Mmz %S'd  
5^lxj~ F  
cK i m-  
见票后…日付款…days after sight||…days sight }O^zl#  
4?7W+/~<&  
dA0.v+Foz"  
JB`\G =PiL  
见票后…月付款…months after sight||…months sight L=8<B=QT$  
x+x40!+\  
ie\"$i.98H  
An"</;HU  
同组票据set of bills R0vIbFwj  
vbBc}G"w  
& <J[Q%2  
2hkRd>)&5  
单张汇票sola of exchange||sole of exchange s 6zNV4  
qI<mjB{3`  
T}P".kpbS  
CS-uNG6  
远期汇票usance bill||bill at usance @$c\d vO  
}J1tdko#  
\\7ZWp\fN  
xJZ>uTN  
长期汇票long bill wl$h4 {L7  
?)X,0P'  
o=?C&f{  
$UCAhG$  
短期汇票short bill TGe;HZ  
,%Up0Rr,  
*B{j.{ p(  
BT"42#7_  
逾期汇票overdue bill  <**y !2  
S9`flo  
4^Q :  
}S$@ Ez6  
宽限日期days of grace OYmR<x5y/  
 KiOcu=F  
88h3|'*  
Qx4 7l  
电汇telegraphic transfer (T.T) LLXVNO@e+  
ehG/zVgn  
q]N:T pm9  
@kU@N?5e  
邮汇postal order||postal note (Am.)||post office order||money order g[7#w,o  
P(73!DT+  
8o 0%@5M  
H0SQ"?  
本票promissory note (P/N) MxcFvo*LCp  
] Ww?QhJ  
?6jkI2w  
>Ll$p 0W  
押汇负责书||押汇保证书letter of hypothecation ZMLg;-T.&4  
*@)O7vB  
B7<Kc  
-!L"')  
副保||抵押品||付属担保物collateral security OdY=z!Fls  
jDN ]3Y`  
1=a>f "cyf  
{Gw.l."  
担保书trust receipt||letter of indemnity ]mXLg:3B  
9Q-*@6G  
0#*#a13  
tP%{P"g3^  
承兑||认付acceptance j"@93D~  
^e>Wo7r  
`TPOCxM Mo  
N**g]T 0`  
单张承兑general acceptance +@K09ge  
Ze3X$%kWi  
^~HQC*  
{]]|5 \F  
有条件承兑qualified acceptance U(;&(W"M  
[kgdv6E  
w L^%w9q-  
rf%7b8[v  
附条件认付conditional acceptance Yl$SW;@  
gOK\ %&S]  
<ExZ:ip  
V@QK  
部分认付partial acceptance   F5qFYL;  
    
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