论坛风格切换切换到宽版
  • 1882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。   30fqD1_{  
会计报表statement of account F[5sFk M7  
'Z}3XVZEN  
9%& =n  
{"vTaY@  
往来帐目account current *u ^mf~  
k"$E|$  
,>Yl(=&  
uWjSqyb:  
现在往来帐||存款额current accout duq(K9S  
EFdo-.Ax  
VOkSR 6  
;kfl5  
销货帐account sales A9 ;!\Wo  
HE{JiAf  
{7Qj+e^  
AV]7l}-  
共同计算帐项joint account k/,7FDO?m  
 sg9  
d9Uv /VGp  
w^Atd|~gi  
未决帐项outstanding account 5D6 ,B  
X4dxH_@  
Q`)iy/1M  
!L3\B_#  
贷方帐项credit account||creditor account @aC9O 9|~  
EGw;IFj)  
T8W;Lb9hQ  
0?Bv zfb  
借方帐项debit account||debtor account ko+fJ &$  
iPCDxDLN3V  
#D ]P3  
)N3XbbV  
应付帐||应付未付帐account payable &B?*|M`)k  
4o3TW#  
n%K^G4k^  
`6RR/~kP(  
应收帐||应收未收帐account receivable C0gO^A.d  
Id^)WEK4  
tRVz4fk[G  
&j?+%Y1n@  
新交易||新帐new account @bF4'M  
((AIrE>Rr  
7-VP)|L#G  
[79iC$8B|  
未决帐||老帐old account LhCwZ1  
a\B'Qe+  
2?nEHIUT  
w&x$RP  
现金帐cash account o@[oI\Vr!  
Q" G;L  
#c$z&J7e  
'0<9+A#  
流水帐running account {F ',e~}s  
0b}.!k9  
F$@(0c  
_6.Y3+7I  
暂记帐||未定帐suspense account +?v2MsF']  
]([^(&2  
y' RQ_Gi  
p:zRgwcn  
过期帐||延滞帐overdue account||pastdue account k]rc -c-  
[LM9^*sG2V  
^{a_:r"  
6h7TM?lt  
杂项帐户sundry account .u:aX$t+  
dy]ZS<Hz8G  
y\_k8RqE^  
O>d [;Q  
详细帐单||明细表detail account Y=D\  
-tA_"q'^  
oQ}K_}{>  
nd }Z[)  
呆帐bad account Sym}#F\s  
X#tCIyK,nV  
hC?rHw H>  
o~M=o:^nH  
会计项目title of account \. a7F4h  
t==\D?Rt  
! ~tf0aY  
/[A#iTe  
会计薄||帐薄account-book 4UHviuOo8  
CU:HTz=  
e~geBlLar  
G5ShheZd  
营业报告书||损益计算表account of budiness||business report M(vX.kF  
{DZ xK(  
$HCgawQ  
(4| R}jv  
借贷细帐||交验帐account rendered 4v` G/w  
&ET$ca`j#  
n=?wX#rEC#  
Yl =-j  
明细帐account stated FKUo^F?z  
qkqtPbQ 7  
_bt9{@)  
*c 9 S.  
与…银行开立一户头to open an account with \VWgF)_  
[^D>xD3B2  
E u<f  
*5{1.7  
与…银行建立交易to keep account with iH~A7e62OZ  
zB/VS_^^W:  
DF UTQ:N  
'bsHoO  
继续记帐to keep account w|Ry) [  
t+K1ArQc  
\(--$9  
UD.Zn E{"  
与…有交易to have an account with Uf MQ?(,  
GFju:8P?  
K-@\";whF  
I 1rB,%p  
作成会计帐||有往来帐项to make out an account with 0+u >"7T  
sVGQ SJJ5  
={f8s,m)P,  
7 8r0K 5=  
清算||清理债务to make up an account e-OKv#]  
aqWlX0+  
HA7%8R*.2i  
i=1crJ:  
清洁帐目||与…停止交易to close ones account with c&,q`_t  
}"SqB{5e(  
o';/$xrH  
Ji:<eRx)  
结帐to close an account :KR KD  
Go^TTL   
74N3wi5B  
LAY:R{vI  
清理未付款to ask an account||to demand an account S4?WR+:h  
|i #06jIq  
u~2]$ /U  
KU*aJl_n,  
结清差额to balance the account with */_'pt  
?L0k|7  
#HW< @E  
(xo YYO  
清算to settle an account||to liquidate an account||to square an account /AyxkXq  
A_WaRYG  
^sFO [cYo  
v;U5[  
审查帐目||监查帐目to audit an account uv<_.Jq]  
k<CbI V  
Dte5g),R  
IGT9}24  
检查帐目to examine an account A<"< DDy  
PB7-`uz  
zH6@v +gb  
al-rgh  
转入A的帐户to charge the amount to As account Q;!rN)  
kP^A~ZO.  
KX 7 fgC  
l'aCpzf  
以计帐方式付款to pay on account ah_ >:x  
9xhc:@B1J  
qk3|fW/-  
MpGG}J[y  
代理某人||为某人on ones account||on account of one 3+s$K(%I  
t|i<}2  
0Ci/-3HV!  
f7][#EL  
为自己计算||独立帐目on ones own account < F;+A{M)  
Iv*\8?07)  
{\%I;2X  
m 8b,_1  
由某人收益并负风险on ones account and risk||for ones account and risk uC#@qpzy  
Ez0zk9  
YzQ1c~+  
_8 |X820  
由某人负担for ones account||for account of one RR ^7/-  
h_S>Q  
FX|&o >S(8  
VZI!rFac  
按某人指示||列入某人帐户by order and for account of one {vCtp   
\#t)B J2  
:op_J!;  
I 4?oBq  
列入5月份帐目for May account A$5M.  
@`:X,]{  
uW[[8+t|  
G%t>Ll``C  
编入某中帐项下to pass to the account of||to place to the account of j;Z?q%M{6  
7 g(Z @  
= a60Xv  
]4en |Aq  
寄出清算书to send in an account||to send in render an account h )5S 4)  
v / c]=/  
?`rAO# 1  
9tPRQ M7  
支票薄cheque book z_fjmqa?  
jxkjPf?  
7\,9Gcv1  
}0Ns&6)xG  
支票陈票人cheque drawer ?V^7`3F  
/0XMQy  
pLtw|S'4  
+lqGf  
持票人cheque holder ^.!jD+=I  
9D Np  
&~Hed_  
W H/.h$  
不记名支票cheque to bearer||bearer cheque n%7?G=_kj  
uwSSrT  
K 8_v5  
?l^Xauk4Pj  
记名支票||认人支票cheque to order UE.kR+1  
h&$h<zL[  
XH$r(@Z\7  
QE\ [ EI2  
到期支票antedated cheque M>]A! W=  
_b~{/[s  
| :-i[G?n  
/D3{EjUE=  
未到期支票postdated cheque ~I@ls Ch  
+ '_t)k^  
p2i?)+z  
yQD>7%x  
保付支票certified cheque Z_\p8@3aH  
a,c!#iyl3  
+y?Ilkk;j  
0+*NHiH  
未获兑现支票,退票returned cheque d}[cX9U/  
]$@D=g,r  
#4msBax4  
U\Wo&giP[  
横线支票crossed cheque "s(~k  
0 5`"U#`:  
k||t<&`Ze  
"%gsGtS  
普通横线general crossing 56 3mz-  
`GC oi ?n7  
~P1~:AT  
6:7[>|o kQ  
特别横线special crossing -)`_w^Ox  
kt/,& oKI  
k2U*dn"9U  
`r`8N6NQ&]  
空白支票blank cheque -Z"4W  
 <OMwi9  
 8s0+6{vW  
iAwEnQ3h  
失效支票,过期支票stale cheque !qt2,V  
o8bdL<  
vwU1}H  
t;e&[eg  
普通支票open cheque <-umeY"n>  
mLX/xM/T?/  
!*N9PUM  
l#'V SFm&  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount M3pE$KT0x  
A9$x8x*Lt  
k {*QU(  
\H fAKBT  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Iux3f+ H  
')y2W1  
[0 F~e  
xh;V4zK@`  
支票换现金||兑现to cash a cheque FZr/trP~  
k6(7G@@}  
P!eo#b^S  
-K64J5|b7  
清理票款to clear a cheque 2r, c{Ah@D  
pM?;QG;jA  
4<y   
=RQF::[h  
保证兑现to certify a cheque Y2u\~.;oq  
y6XOq>  
%71i&T F  
m8q4t ,<J  
填写支票数额to fill up a cheque u\]EG{w(  
\Z[1m[{  
D|:'|7l W  
/eF@a!  
支票上划线to cross a cheque <^5!]8*O  
z5E%*]  
!+GYu;_  
2Y vr|] \8  
开发支票to make out a cheque A~?M`L>B  
"o5]:]h)  
s^h@b!'7  
".?4`@7F\  
签发支票,开立支票to draw a cheque||to issue a cheque T ozx0??)  
Fc~G*Gz~Z|  
(2g a: }K  
Ipp_}tl_  
透支支票to overdraw a cheque C8U3+ s  
@!sK@&ow@%  
i?x gV_q;  
I |Oco?Q"  
背书支票to endorse a cheque VmS_(bM  
4Yj1Etq.E  
)l3Uf&v^f  
cS ~OxAS  
请付票款||清付票款to pay a cheque||to honour a cheque Q Be6\oq  
PTQ#8(_,  
50,'z?-_  
OM86C  
支票退票to dishonour a cheque +jm,nM9  
sPH 2KwEv  
_D '(R  
Rs%`6et}\  
拒付支票to refuse a cheque 66yw[,Y  
pgU [di  
O2w-nd74U  
M(%H  
拒付支票to stop payment of a cheque A_xC@$1e<  
F.9}jd{  
yW_yHSx;  
7sot?gF  
提示要求付款to present for payment t R^f]+Up  
WtT;y|W  
n;g'?z=hy  
-+R,="nRQ  
见票即付持票人payable to bearer T5XXC1+  
MpV<E0CmE  
Z)?$ZI@  
$y(;"hy  
支付指定人payable to order PX:#+ bq1  
b8mH.g&l  
{}O~tf_  
fvu{(Tb  
已过期||无效out of date||stale -f+#j=FX  
R\j~X@vI  
 :eN&wQ5q  
.u-a+ac<  
请给出票人R/D||refer to drawer mZ)>^.N6  
wKJG 31I^  
'&IGdB I  
DT-VxF6 h  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9YzV48su#  
eqx }]#  
i]8O?Ab>?  
.#[ 9q-  
文字与数字不一致words and figures differ ;mQj 2Bwr  
xS*UY.>  
H$![]Ujq  
X8C7d6ca  
支票 NL2 1se  
rH@Rh}#yp  
时间已过account closed *z0!=>(  
i|:!I)(lh  
y|`-)fY  
J8ni}\f  
更改处应加盖印章alterations require initials LrU8!r`a  
uwe#& V-  
2 bc&sU)X  
e~)[I!n  
.j}]J:{%  
dN8Mfa)  
时间已过effects not cleared f{BF%;  
ztp|FUi  
E7Lqa S  
1@]&iZ]  
停止付款payment stopped d NACE*g;q  
*`>BOl+ro  
: |'(T[~L  
sJ6.3= c  
支票毁损cheque mutilated kK &w5'  
ASq YA1p.  
)+ .=z  
65E MB%  
汇款||寄钱to remit||to send money g5V\R*{  
!%>RHh[  
@MSmg3 &  
+O}Ik.w  
寄票供取款||支票支付to send a cheque for payment 80lei  
>kXscbRL7  
abo=v<mR  
z8\YMr 6o  
寄款人a remitter nFnM9 pdMK  
u\\t~<8  
=j.TDv'^nd  
;(C<gt,r}  
收款人a remittee *,\v|]fc  
$ XjijD9R  
Tmzbh 9  
*HoRYCL  
国外汇票foreign Bill ^Jp T8B}  
y:'Ns$+  
:[0 R F^2}  
C;W@OS-;  
国内汇票inland Bill <KMCNCU\+  
T$;S   
f-%M~:  
2KLMFI.F  
跟单汇票documentary bill ]az(w&vqg2  
nPyn~3  
O= S[ n  
(` (D $%  
空头汇票accommodation bill "&6vFmr  
DU^.5f  
lV\iYX2#  
J(]|)?x2  
原始汇票original bill Sn nfU  
b A+_/1C  
LG[N\%<!H  
9$)&b\D  
改写||换新票据renewed bill 63l3WvoK  
,,Qg"C  
]?6wU-a  
l7-lXl"%q  
即期汇票sight bill||bill on demand Q y qOtRk  
T}fo  
wgFX')l:  
;,77|]<XE  
…days after date||…days after date…日后付款 p:08q B|uQ  
,L& yKS@  
{$8+n::  
' +9<[]  
…months after date||…months after date…月后付款 9pLe8D  
r#zcl)rbU  
$hm[x$$  
D;en!.[Z  
见票后…日付款…days after sight||…days sight u}du@Aq  
H_&to3b(  
w)7y{ya$  
7 yE\,  
见票后…月付款…months after sight||…months sight )LGVR 3#  
5]&sXs  
NjIPHM$g  
/43l}6I  
同组票据set of bills ,`f]mv l  
2Qe&FeT  
~Dt$}l-9  
i^DMnvV.  
单张汇票sola of exchange||sole of exchange cKTjQJ#  
f&<+45JI  
'V]C.`9c  
2"D4q(@  
远期汇票usance bill||bill at usance 9~hW8{#  
Z5t^D|  
d5^^h<'  
I8XP`Ccq  
长期汇票long bill  E0!d c  
UF-&L:s[  
~dS15E4-Pp  
o< @![P  
短期汇票short bill  qNJc*@s  
@k i|# ro  
rt^~ I \V  
_eGYwBm  
逾期汇票overdue bill SZH`-xb!+5  
wN.S]  
yeiIP  
x$q}lJv_  
宽限日期days of grace k9%o{Uzy  
M P8 Sd1_=  
#1-WiweO  
~6 1b^L}$  
电汇telegraphic transfer (T.T) X,G<D}  
'LMj.#A<g  
*Z#OfB4}  
p6%Vf  
邮汇postal order||postal note (Am.)||post office order||money order =mXC,<]  
Y\9}LgIvr  
[mzed{p]]  
M{ncWq*_j  
本票promissory note (P/N) =803rNe  
b- - tl@H  
eA7 Iv{M  
pa46,q&M  
押汇负责书||押汇保证书letter of hypothecation Cn/WNCzst&  
_^W;J/H e  
JlYZ\  
J$}]p  
副保||抵押品||付属担保物collateral security ]A2E2~ ~G  
F `7 v  
8xENzTR  
[2-n*a(q  
担保书trust receipt||letter of indemnity - )(5^OQ  
bL xZ 5C7t  
TVcA%]y{;  
F q~uuQ  
承兑||认付acceptance HF0G=U}i  
X.>=&~[  
n5=U.r  
9^F3r]bH  
单张承兑general acceptance R `ViRJh  
P] *x6c^n  
<yipy[D  
]mMJ6n  
有条件承兑qualified acceptance s)- ;74(  
d/R!x{$-f  
jh/,G5RM9  
K.xABKPVc  
附条件认付conditional acceptance Os<E7l zqO  
n725hY6}<l  
p=:Vpg<!  
N`Q.u-'   
部分认付partial acceptance   V<UChD)N`  
    
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