论坛风格切换切换到宽版
  • 2369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。   74fE %;F  
会计报表statement of account %gEgp Jd  
Z7dyPR  
^T*'B-`C7X  
W9:(P  
往来帐目account current /@Ec[4^=!.  
%/w%A:y#&  
7UsU03  
d8.A8<wUr  
现在往来帐||存款额current accout ^NXxMC( e+  
c]68$;Z7  
 w\y)  
IsiBn(1 Z  
销货帐account sales ).IK[5Q`  
zI"1.^Trn  
gN .n _!  
8 `}I]  
共同计算帐项joint account -lS(W^r4  
"Z)zKg  
J*4T| #0  
YK>?;U+|  
未决帐项outstanding account @1s 2# )l(  
Xxr"Gc[  
o u=33}uO  
9QHV%%  
贷方帐项credit account||creditor account s9,Z}]Th  
t5k=ngA  
[r^WS;9n  
 =@! s[  
借方帐项debit account||debtor account FD/=uIXH2  
7V-uQ)*  
&]O^d4/  
Yc^,Cj{OM  
应付帐||应付未付帐account payable |: pBk:  
I ;F\'P)e  
95sK;`rE+  
v+C%t!dx  
应收帐||应收未收帐account receivable @T%8EiV  
*g"X hk  
soh9Oedml-  
ak\[+wQ  
新交易||新帐new account ZMGC@4^F  
` 5SQ4  
<3laNk  
|?t}7V#[  
未决帐||老帐old account `#?]g!  
yH0vESgv  
Dlg9PyQ  
h/]));p  
现金帐cash account cH6J:0>W  
6|QIzs<Z-X  
k,61Va  
A`*Sx"~jdx  
流水帐running account HjY! ]!4p  
NUh+ &M  
814cCrr,o  
0~BZh%s< (  
暂记帐||未定帐suspense account (Q"~bP {F  
?u>A2Vc!  
O+t'E9Fa  
-'T^gEd) c  
过期帐||延滞帐overdue account||pastdue account Z6#(83G4  
e17]{6y  
hVh,\d&2t  
?8YbTn1f)  
杂项帐户sundry account 3cc;BWvM  
+iw4>0pi  
yC[Q-P*rG  
|a=7P  
详细帐单||明细表detail account ;)z+dd#3  
hbm #H7Y  
.9q`Tf  
$V;0z~&!'  
呆帐bad account ]{18-=  
L=&}s[5  
@zT2!C?^L  
3x>Y  
会计项目title of account M:oZk&cs  
lQpl8>  
vw :&c.zd  
|}Z2YDwO/  
会计薄||帐薄account-book n@J>,K_B  
tNljv >vI  
*RFBLCt  
T>w;M?`9K  
营业报告书||损益计算表account of budiness||business report { T?1v*.[  
+ aWcK6  
@4$la'XSx  
XO}SPf-  
借贷细帐||交验帐account rendered Ehq [4}  
j+Q+.39s-~  
,%U\@*6=  
FY pspv?4  
明细帐account stated ?;ZnD(4?  
6ipQx/IQ  
X?Or.  
lD$\t/8B  
与…银行开立一户头to open an account with Dlz1"|SF  
K+`deH_d  
fni7HBV?  
zZP&`#TAy  
与…银行建立交易to keep account with t?Q  
oG c9 6B%  
@>`qf y?  
yh{U!hG  
继续记帐to keep account De<i 8/^=  
PsBLAr\ah  
b{;LbHq+G  
Rg3g:TV9c  
与…有交易to have an account with ow;a7  
&;U F,  
)*&61  
M|7][! <G!  
作成会计帐||有往来帐项to make out an account with omI"xx  
a0 's6C  
ysFp$!9Ux  
AJ z 1    
清算||清理债务to make up an account _O&P!hI  
37 *2/N2  
TWdhl9Ot  
~Xc1y!"9*  
清洁帐目||与…停止交易to close ones account with yUs/lI, Q  
2\CZ"a#[  
NT{ 'BJ  
@{ L|&Mk!  
结帐to close an account /!U(/  
3U*4E?g  
H ahA} Q  
-/_hO$|W  
清理未付款to ask an account||to demand an account (/7cXd@\6  
G> s qfYkK  
y:k7eE"  
O6ltGtF  
结清差额to balance the account with sn+ kFvk}S  
E,QD6<?[  
I_|W'%N]  
.e\PCf9v  
清算to settle an account||to liquidate an account||to square an account c_Iq !MH  
-i]2 b  
%&eBkN!T  
CIz_v.&:  
审查帐目||监查帐目to audit an account 6iY(RYZ7-  
 KON^  
TJ|do`fw>  
qA t#0  
检查帐目to examine an account zr wzI+4  
=-avzuy#  
OX[r\  
i]& >+R<6  
转入A的帐户to charge the amount to As account ;8cTy8  
+9M";'\c  
:\^jIKvZ  
ktM7L{Nz  
以计帐方式付款to pay on account 31N5dIi,  
tO3#kV\,  
zek>]l`!  
(W#^-*$R  
代理某人||为某人on ones account||on account of one XE#$|Z  
&& C'\,ZK5  
[buLo*C4:  
$&sV.fGu  
为自己计算||独立帐目on ones own account [}5mi?v  
<slrzc_>&  
sIRfC< /P  
+y\o^w4sT  
由某人收益并负风险on ones account and risk||for ones account and risk .>2]m[53  
"O_)~u  
f,Am;:\ |  
n^<J@uC  
由某人负担for ones account||for account of one z7pw~Tqlz  
H>%L@Btw  
HIda% D  
<VhD>4f{]  
按某人指示||列入某人帐户by order and for account of one XJ1Bl  
(/ -90u  
3il$V78|  
4r#4h4`y|  
列入5月份帐目for May account k&npC8oA  
:mt<]Oy3  
'_ ys4hz}  
4j zjrG  
编入某中帐项下to pass to the account of||to place to the account of ^_BjO(b'e  
9zm2}6r4  
Nnfq!%   
^b 3nEcQn  
寄出清算书to send in an account||to send in render an account Z_mQpt|y  
8 EU/}Ym  
: Xu9` 5  
Cv;#8Wj}  
支票薄cheque book hfg ^z5  
D58RHgY[  
Y/ %XkDC~  
%q6I-  
支票陈票人cheque drawer  3CPSyF  
g*!1S  
)[ejb?{d  
}/ Qj8l.  
持票人cheque holder nd w&F'.r  
5ka6=R(r  
6#ktw) e  
_>_ "cKS  
不记名支票cheque to bearer||bearer cheque 55 =YM'5]  
QQD7NN>  
lHE \Z`  
SAE'y2B*  
记名支票||认人支票cheque to order .vd*~U"  
0qm CIcg  
,[3}t%Da  
uH#X:Vne  
到期支票antedated cheque 'Z)#SzY  
B;nIKZ  
GGU wS  
hsJGly5H  
未到期支票postdated cheque {U4{v=,!I  
&PX!'%X68h  
I:1Pz|$`  
yoz-BS  
保付支票certified cheque Ml/K~H tN  
s+^1\  
Ox@$ }  
7^1K4%IPl  
未获兑现支票,退票returned cheque 7| `_5e  
Z A}!Rzo  
F2Gg_u@7M  
B]  Koi1B  
横线支票crossed cheque n^nQrRIp  
yM7FR);  
{c7@`AV]  
- %?> 1n  
普通横线general crossing Y oZd,} i  
XW+-E^d  
:*-O;Yw?S@  
>f D%lq;  
特别横线special crossing }H/94]~tH  
=6N=5JePB  
=FM rVE  
,+x\NY2d  
空白支票blank cheque ?"kU+tCxg  
Jg$ NYs.xZ  
D0L s~qr  
[ C!m,4  
失效支票,过期支票stale cheque 4 C3i  
i%MR<M  
'1d0 *5+6k  
!e~d, NIy  
普通支票open cheque I*pFX0+  
u3DFgl3-7  
qat'Vj,  
 < B!f;  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Kr`.q:0GK  
F5{GMn;j  
nO;ox*Bk+8  
ZI c-^&`r=  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ,t|_Nc  
Ifq|MZ\  
2\gbciJ[{(  
e.(RhajB  
支票换现金||兑现to cash a cheque 1uz K(j8w  
r^S o qom3  
-:wV3D  
)P|/<>z  
清理票款to clear a cheque \?^ EFA+;  
J+`gr_&  
$>Gf;k  
kn WI7  
保证兑现to certify a cheque L>N)[;|  
UM'JK#P"  
[mF=<G"  
7e{w,.ny!  
填写支票数额to fill up a cheque 8:]5H}H i  
fL gHQ  
F^!mgU X  
D:(h^R0;  
支票上划线to cross a cheque UYpln[S  
luz,z( v  
wD@ wOC  
/#}%c'  
开发支票to make out a cheque C%P. `NxA  
Y1BxRd?D  
(e3?--~b6  
/|<0,ozoJ  
签发支票,开立支票to draw a cheque||to issue a cheque u7-0?  
UQtG<W]<  
If|i `,Iy  
, - _ReL  
透支支票to overdraw a cheque 1i Q(q\%  
k7z{q/]M  
^ .Q/iXgh  
|^GN<y^cn  
背书支票to endorse a cheque RP wP4Z  
'b_SQ2+A  
w Qp{ z  
WW~QK2o-@  
请付票款||清付票款to pay a cheque||to honour a cheque w_q =mKu  
` $[`C/h  
{dV!sQD  
ML X: S?  
支票退票to dishonour a cheque jF5oc   
utw@5  
`]<~lf  
5}_,rF?cX  
拒付支票to refuse a cheque dr4m}v.  
Uq2Qh@B  
3<6P^p=I  
$7\hszjZ  
拒付支票to stop payment of a cheque Oin:5K)4-  
*Rj*%S  
y;HJ"5.Mw  
+@ #-S  
提示要求付款to present for payment ?^: xNRE$j  
 u8[jD^  
f/=H#'+8  
&E!-~'|z  
见票即付持票人payable to bearer , p r ",=  
PPNZ(j   
8f#&CC!L  
}-M% $ ~`  
支付指定人payable to order QBT_H"[  
5LxzET" P  
:*lB86Ly  
bC]GL$ph9*  
已过期||无效out of date||stale MbC&u:@ "v  
L pSd/_^ b  
zMN4cBL9m  
Jm G)=$,  
请给出票人R/D||refer to drawer +JL"Z4b@R}  
D,'@b+B[  
cBnB(t%  
n!\&X9%[8  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds RIxGwMi%  
jhSc9  
orAEVEm  
affig   
文字与数字不一致words and figures differ !8>tT  
Nc :>]  
| ;P9S  
:+|os"  
支票 GvT'v0&+  
_ ;_NM5  
时间已过account closed g\ p;  
C$$lJ=>  
BM]sW:-v  
K3^N_^H  
更改处应加盖印章alterations require initials u-E*_% y  
[.`#N1-@M  
p)=Fi}#D\  
t6O/Q0_  
*a4nd_!  
&/A?*2  
时间已过effects not cleared 'y.'Xj:l  
?I.<mdhN#t  
U GJ# "9  
?yt"  
停止付款payment stopped KBo/GBD]|  
h $}&N  
~;0J 4hR  
~?n)1Vr|  
支票毁损cheque mutilated }x1*4+Y1  
CvtG  
-?WhJ.U  
#b4Pn`[   
汇款||寄钱to remit||to send money ZO $}m?  
<<P& MObqj  
k;pTOj  
0@ 9em~  
寄票供取款||支票支付to send a cheque for payment ye)CfP=ID\  
wg[D*a  
:kDHwYv$  
1[vmK,N=E  
寄款人a remitter ~Xg@,?Zr  
S:GX!6>  
N8| ;X  
D'Gmua]I  
收款人a remittee yA+:\%y$  
L{\au5-4  
@^$Xy<x  
f|1GlUA{t  
国外汇票foreign Bill #Xc6bA&  
8L<GAe  
JYB<} ;,  
+SSF=]4+  
国内汇票inland Bill =%YU~  
m4~Co*]w  
fr%}|7  
-$4#eG%3  
跟单汇票documentary bill p`3pRrER  
b:nHcxDU<  
||&EmH  
f`?Y+nu}  
空头汇票accommodation bill 3!0Eh8ncI  
ttPa[h{!  
ruLi "d  
^t=Hl  
原始汇票original bill 2rq)U+   
t/K<fy 6  
zM^ux!T=  
)} y1  
改写||换新票据renewed bill b<B|p|  
VGY#ph%  
MH`H[2<\!,  
)x-iru A:  
即期汇票sight bill||bill on demand Z;aQ/ n[`  
=3J &UQL  
?3"bu$@8  
wY2#xD  
…days after date||…days after date…日后付款 ;N4b~k)  
6<+R55  
:cmfy6h]  
SB1\SNB  
…months after date||…months after date…月后付款 z6 v RTY  
iO;q]  
f$mfY6v  
2yhtJ9/  
见票后…日付款…days after sight||…days sight Uc6BI$Fmz  
SxYX`NQ  
 `J^J_s  
 cjf}yn  
见票后…月付款…months after sight||…months sight Af:4 XSO6  
)FM/ ^  
x[3kCa|4A  
_^'fp  
同组票据set of bills b<qv /t)$  
g83!il\  
iKa }@U  
@4 m_\]Wy  
单张汇票sola of exchange||sole of exchange B&_62`  
.9WJ/RKZ\D  
d{@X-4k :  
}> k9]Y  
远期汇票usance bill||bill at usance *Wv]DV=\  
yOGa W~  
k IV/o  
12aAO|]/~  
长期汇票long bill :cop0;X:Wm  
MN|y5w}$u  
G6xdGUM  
J4h7] qt  
短期汇票short bill ho2o/>Ef3  
$!Z6?+  
o;m Xk2  
 B&#TbKp  
逾期汇票overdue bill o|Obl@CSBD  
WEUr;f  
l}%!&V0  
A?q[C4-BO,  
宽限日期days of grace k/O|ia 6  
_CP  e  
ts3%cRN r  
L 4'@f  
电汇telegraphic transfer (T.T) T5&jpP`M  
T{bM/?g  
EkM?Rs  
N VzR 2  
邮汇postal order||postal note (Am.)||post office order||money order db:b%1hk:  
 pzezN  
@"-<m|lM  
gpsEN(.w  
本票promissory note (P/N) 4QdY"s( n  
s d>&6 R^  
(1%u`#5n-N  
PkQuN;a  
押汇负责书||押汇保证书letter of hypothecation 3k5OYUk  
eCMcr !.  
]x?9lQ1&  
^Qrdh 0j  
副保||抵押品||付属担保物collateral security R{5Qb?&wOp  
C 7YZ;{t  
ouK &H|'  
Y.3]vno?X  
担保书trust receipt||letter of indemnity ]<A|GY0q1  
z)=D&\HX  
|dpOE<f[  
6gJy<a3  
承兑||认付acceptance %F9% t  
|! i3Y=X  
j./3)  
/}-]n81m  
单张承兑general acceptance o8BbSZVu  
!v<r=u  
BHOxwW{  
MQ5#6 vJ  
有条件承兑qualified acceptance z9U<Z^4z+  
m'X zZmI  
EE#4,d`J  
-RVwPY  
附条件认付conditional acceptance aJ88U69  
E:T<mI?d  
v2G_p |+O  
*TVr| to  
部分认付partial acceptance   1]aM)},  
    
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