论坛风格切换切换到宽版
  • 3340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。   yZ7&b&2nLn  
会计报表statement of account Y;eZ9|Ht9  
%fZJRu 1b  
Y>z>11yEB0  
r+! YI k  
往来帐目account current wVXS%4|v  
},?kk1vIT{  
<\ y@*fg+  
yqs4[C  
现在往来帐||存款额current accout `cn#B BV  
3d8L6GJ  
;<Sd~M4f  
!.$I["/=  
销货帐account sales m,28u3@r  
.#!lP/.eQP  
J( TkXNm  
wo}H'Q}Hj  
共同计算帐项joint account QhFV xCA  
h8j .(  
OnziG+ak  
*"2+B&Y  
未决帐项outstanding account ;a!S!% .h  
e ,'_xV  
G5_=H,Vmd  
dbLZc$vPj  
贷方帐项credit account||creditor account r r %V.r;2  
qbr$>xH  
mUC)gA/  
ITQA0PI SL  
借方帐项debit account||debtor account u Cvj!  
?,Xw[pR  
FkDmP`Od  
}Bh8=F3O Q  
应付帐||应付未付帐account payable Y Uc+0  
JG. y,<xW  
M^Yh|%M  
;;Y! ^^g  
应收帐||应收未收帐account receivable 9=M$AB  
@s&71a  
~At7 +F[  
Kn{4;Xk\  
新交易||新帐new account SR hiQ  
/62!cp/F/D  
w "F 9l  
y7cl_rK  
未决帐||老帐old account "cGk)s  
.sW|Id )  
Es`Px_k  
&B;~  
现金帐cash account wm@@$  
j_[tu!~  
7+cO_3AB  
bs&43Ae  
流水帐running account qwcD`HV,  
%0?KMRr  
0auYG><=  
l'1pw  
暂记帐||未定帐suspense account zk+9'r`-D  
-ad{tJV|  
;1=1:S8  
<=&`ZH   
过期帐||延滞帐overdue account||pastdue account dQX6(J j  
QL/(72K  
Dpac^ST  
J{<X 7uB  
杂项帐户sundry account Hio0HL-  
Pm?KI<TH~  
Q\vpqE! 9  
:,7 hWs  
详细帐单||明细表detail account V &T~zh1  
Kw^7>\  
n&/ `  
S@tLCqV4  
呆帐bad account !|uWH  
hfB%`x#akQ  
{TROoX~H?  
MchA{p&Ol  
会计项目title of account (lqC[:  
G!##X: 6 '  
6|=f$a  
QIEJ6`  
会计薄||帐薄account-book Q{>k1$fkV  
{S \{Ii6  
DCa^ u'f  
9=tIz  
营业报告书||损益计算表account of budiness||business report ~8+ Zs   
1GRCV8 "Z^  
8Fh)eha9f  
>'$Mp<  
借贷细帐||交验帐account rendered HJH{nz'Lw  
(WJRi:NP?  
Tidn-2L73O  
pki%vRY  
明细帐account stated 6@!`]tSCK  
29b9`NXt  
re<{ >  
N"R]Yp;j  
与…银行开立一户头to open an account with Fo_sgv8O<  
I{2hfKUe`  
C) s5D  
]W!0$'o  
与…银行建立交易to keep account with T-L||yE,h  
dT8S~-d%  
7]bGc \  
?V=ZIGj  
继续记帐to keep account o|:b;\)b  
|df Pki{  
33q}CzK  
e *C(q~PQ  
与…有交易to have an account with _VN?#J)o  
TdM ruSY  
&z3o7rif$  
ioCsV  
作成会计帐||有往来帐项to make out an account with ITBE|b  
 (ZizuHC  
Vb_4f"  
BU_nh+dF  
清算||清理债务to make up an account d0ks G$  
59A}}.@?m  
n\DV3rXI9  
m(!FHPvN  
清洁帐目||与…停止交易to close ones account with Kc-W&?~y#1  
"^-a M  
+6\Zj)  
# W']6'O  
结帐to close an account 7$=In K  
w@E3ZL^  
eMsd37J  
CTa57R  
清理未付款to ask an account||to demand an account u6agoK|^9  
Otuf] B^s  
>bW #Zs,6  
0e4{{zQx  
结清差额to balance the account with T 5h  H  
tsjrRMR  
3pKQ$\u  
%u 'u kcL7  
清算to settle an account||to liquidate an account||to square an account ,O(hMI85]  
/4Gt{yg Sr  
25?6gu*Z  
&QgR*,5eo  
审查帐目||监查帐目to audit an account 4B.*g-L   
&8lZNv8;(p  
+e``OeXog  
|{ip T SH  
检查帐目to examine an account L8B! u9%  
0(HU}I  
(<9u-HF#  
ms]sD3z/W+  
转入A的帐户to charge the amount to As account y6a3t G  
0H:X3y+  
;=z:F<Y  
ZECfR>`x  
以计帐方式付款to pay on account Z T %5T}i  
M= (u]%\  
n[rCQdM&U"  
WyiQoN'q  
代理某人||为某人on ones account||on account of one }K(TjZR  
mf r|:i  
QXK{bxwC  
GbI/4<)l}  
为自己计算||独立帐目on ones own account gbA_DZ  
%N._w!N<5n  
$& c*'3  
_[BP 0\dPW  
由某人收益并负风险on ones account and risk||for ones account and risk J&_n9$  
Pq$n5fZC !  
jP.dDYc  
8s@3hXD&  
由某人负担for ones account||for account of one :ws<-Qy  
At;LO9T3z  
;uGv:$([g  
!ohN!P7&  
按某人指示||列入某人帐户by order and for account of one SpBy3wd  
LS[]=Mk@1  
$??I/6  
n$R)>n Y  
列入5月份帐目for May account A#,ZUOPGH  
4xj4=C~i  
ueNS='+m  
BgT*icd8d  
编入某中帐项下to pass to the account of||to place to the account of UiNP3TJ'L  
* T1_;4i  
\;Weizq5  
er\|i. Y  
寄出清算书to send in an account||to send in render an account %C]>9."  
Fr-SvsNFB  
['D]>Ot68  
U<XG{<2  
支票薄cheque book zt%Mx>V@  
WIGi51yC.x  
K 8O|?x]  
E{(;@PzE  
支票陈票人cheque drawer eMzk3eOJ  
ar,7S&s H  
Gc7=  
`]aeI'[}R  
持票人cheque holder (@YG~ 0  
-?a 26o%e  
j8gdlIx  
iy"*5<;*DD  
不记名支票cheque to bearer||bearer cheque ?JUe uNs9  
l^ }c!  
2g<Xtt7+o  
EQ_aa@M7  
记名支票||认人支票cheque to order khd4ue$  
xSu >  
[]T8k9g/-  
\2z>?i)  
到期支票antedated cheque [F7hu7zY8  
Ys7]B9/1O  
Y);=TM6s  
aq-~B~c`g  
未到期支票postdated cheque I^]nqK  
8Fub<UhJ  
Y/oHu@ _  
~J]qP#C  
保付支票certified cheque qP ,EBE  
lq uLT6]  
VU#7%ufu&  
PY'2h4IL  
未获兑现支票,退票returned cheque 2<6UwF  
TA\vZGJ('  
Gm`8q}<I  
(k P9hcV  
横线支票crossed cheque HZOMlOZ  
4ppz,L,4  
 :11 A  
zm#  ?W  
普通横线general crossing SrJE_~i  
@F>D+=hS  
:'ptuY  
IGgL7^MF  
特别横线special crossing 9M ]_nPY  
A}w/OA97RO  
}B^tL$k  
|BYRe1l6l  
空白支票blank cheque iRBfx  
X-/]IH DN  
UZ";a453r  
m[2gdJK  
失效支票,过期支票stale cheque 06jQE2z2R  
^^Vg~){4  
MOC/KNb  
{ )Xy%QV  
普通支票open cheque 7Yy ;  
3XKf!P  
afk>+4q  
d5-qZ{W  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount WzWX E(  
8EY:t zw  
|a@L}m  
,u m| 1dh  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges L.IlBjD  
1x^GWtRp  
|uDdHX8T  
ULW~90  
支票换现金||兑现to cash a cheque <N @Gu!N8  
]'S^]  
!9x}  
xD$\,{  
清理票款to clear a cheque 5-M-X#(  
=c7;r] Ol  
L(\cHb9`  
\NC3'G:Ii  
保证兑现to certify a cheque }WV:erg`  
#"an9<  
z{>Rc"%\  
p[cX O=  
填写支票数额to fill up a cheque MQ4KdqgP  
"#48% -'x  
%znc##j)q  
Pc9H0\+Xk  
支票上划线to cross a cheque _f{{(  7  
j.YA 2mr  
NVs@S-rpX  
#;<Y[hR{P  
开发支票to make out a cheque ~ K=b\xc^  
}\LQ3y"[  
1eKT^bgM  
svSVG:48  
签发支票,开立支票to draw a cheque||to issue a cheque .^g p?  
7o4\oRGV  
fR|A(u#9  
Ep}s}Stlr}  
透支支票to overdraw a cheque #/]nxW.S  
_G0 x3  
c`W,~[Q<O+  
=Sv/IXX\di  
背书支票to endorse a cheque 1Z;iV<d  
x"~JR\yzKJ  
Uz7<PLxd  
pXUSLs  
请付票款||清付票款to pay a cheque||to honour a cheque OKV8zO  
j39wA~ K  
g+l CMW\  
o}!PQ#`M  
支票退票to dishonour a cheque ME d WLFf  
Ls%MGs9PI  
`2snz1>!j  
{8aTV}Ha2  
拒付支票to refuse a cheque Q20 %"&Xp]  
_g. {MTQ  
$u.z*b_yy  
M_8{]uo  
拒付支票to stop payment of a cheque g5yJfRLxp  
fIF8%J ^3  
kP"9&R`E  
v:U-6W_)|  
提示要求付款to present for payment ?8$Q-1=  
]-q;4.  
xA/D'  
C]#,+q*  
见票即付持票人payable to bearer SdWV3  
XRH!]!  
OY d !v`<  
1qch]1 ^G  
支付指定人payable to order d5.4l&\u  
68 sB )R  
w@b)g  
s CRdtP  
已过期||无效out of date||stale 2?5>o!C  
@VBcJ{e,  
6-I'>\U~  
j F>[?L  
请给出票人R/D||refer to drawer <m m[S  
z}@7'_iJ  
`g,..Ns-r  
ZEQEx]Y  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *Uh!>Iv;  
9F vFhY  
Jv i#)  
^ "g~-  
文字与数字不一致words and figures differ w@ pPcZ>z/  
gSgr6TH0  
Vj-h;rB0z  
\8 ":]EU  
支票 R=dC4;  
JLYi]nZ  
时间已过account closed AdmC&!nH  
9z0p5)]n>  
G6/m#  
4JEpl'5^Q  
更改处应加盖印章alterations require initials [e q&C_|D  
"8/,Y"W"  
<GJbmRc|  
p'k0#R$  
-} +[  
2/f}S?@   
时间已过effects not cleared : +u]S2u{  
;`Z{7'^U  
%C0Dw\A*:  
B[}6-2<>?C  
停止付款payment stopped N;R^h? '  
q| 7(  
LscGTs,  
G B^Br6  
支票毁损cheque mutilated 0a7Ppntb@  
No$3"4wk  
CAlCDfKW}  
@d_M@\r=j  
汇款||寄钱to remit||to send money RNL9> 7xV  
u ?"Vm  
YQ} o?Q$z  
~rm_vo  
寄票供取款||支票支付to send a cheque for payment [KQi.u  
&[9709 (=  
t:S+%u U  
g7|@  
寄款人a remitter ta0|^KAA  
uO**E-`  
3R/bz0 V>  
fJ\[*5eiS  
收款人a remittee vI?, 47Hj+  
f^e)O$N9]  
y} '@R$  
d5b%  W3  
国外汇票foreign Bill 2eogY#  
e.%nRhSs3  
=D(j)<9$A  
?M2J wAK5  
国内汇票inland Bill [UR-I0 s!/  
JJnH%Q  
+_!QSU,@  
@W<m 4fi  
跟单汇票documentary bill 5G#n"}T  
T|$H#n}  
;a/E42eN;  
TC('H[ ]  
空头汇票accommodation bill b>W %t  
-L SWmrj  
Wqnc{oq |$  
r%_djUd  
原始汇票original bill :s,Z<^5a)g  
W_=f'yb:E  
OI*H,Z "  
t1".0  
改写||换新票据renewed bill NbobliC=  
=]t| ];c%  
4*L_)z&4;  
l} /F*  
即期汇票sight bill||bill on demand .`lCWeHN  
f3;5Am  
mw!F{pw  
_t$sgz&  
…days after date||…days after date…日后付款 ?[AD=rUC  
#spCtZE  
}C:r 9? T  
\zY!qpX<  
…months after date||…months after date…月后付款 9x8fhAy}4  
Q8NX)R  
RN1_S  
dG{A~Z z  
见票后…日付款…days after sight||…days sight :h$$J lP  
_w{Qtj~s|  
.H|-_~Yx|  
*hx  
见票后…月付款…months after sight||…months sight <} .$l  
D- c4EV  
#R"*c hLV  
M{@(G 5  
同组票据set of bills zda 3 ,U2o  
3mgD(,(^  
= &]L00u.  
@- xjfC\d  
单张汇票sola of exchange||sole of exchange ]'}L 1r  
 Sf'CN8  
A<{{iBEI`  
WY/}1X9.%  
远期汇票usance bill||bill at usance  &HW9Jn  
CY1Z'  
t!XwW$@  
;'|Ey  
长期汇票long bill Tx D#9]Q`  
w}KkvP^  
JI}'dU>*U:  
Pal=F0-Q\  
短期汇票short bill \85i+q:LuA  
=euni}7a  
M-71 1|eGI  
]/Pn EU[  
逾期汇票overdue bill ;`&kZi60Hz  
? k/`  
py4 h(04u  
WcAkCH!L  
宽限日期days of grace ?  t|[?  
az$FnVNn=  
fVlB=8DNk&  
^sw?gH*  
电汇telegraphic transfer (T.T) RP"kC4~1  
ueudRb  
;I}fBZ 3  
K-4PI+qQ\  
邮汇postal order||postal note (Am.)||post office order||money order S'" Df5  
C]6O!Pb0  
w{KavU5W  
F%|h;+5  
本票promissory note (P/N) )8AXm  
I,tud!p`  
w:0E(z  
iTwm3V P  
押汇负责书||押汇保证书letter of hypothecation :X=hQ:>P  
Ac@VGT:9  
3BI1fXT4=j  
K0~rN.C!0  
副保||抵押品||付属担保物collateral security It(_v  
j%kncGS  
Nb\4 /;#  
8tL~FiHb"  
担保书trust receipt||letter of indemnity ZVBXx\{s  
Vr}'.\$  
vP&(-a  
1Mzmg[L8  
承兑||认付acceptance 9;{C IMg&  
{c'lhUB   
W1~0_;  
X'srL j.  
单张承兑general acceptance ?}oFg#m-<L  
q~3>R=t  
**%37  
lxx2H1([  
有条件承兑qualified acceptance 0J9x9j`&j  
P:c w|Q  
Ml_^ `vn  
?s01@f#  
附条件认付conditional acceptance uRvP hkqm  
k[xSbs' D  
K+eM   
-w2/w@&  
部分认付partial acceptance   %b$>qW\*&  
    
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