论坛风格切换切换到宽版
  • 5109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。   ')G, +d^  
会计报表statement of account U1oZ\Mh  
M{(g"ha  
'c]Fhe fb  
3:H[S_q  
往来帐目account current  DT2uUf  
7dxe03h  
/sU~cn^D5  
ML:Zm~A1U  
现在往来帐||存款额current accout w?;j5[j  
X%>n vp  
A[7\!bq5  
ORCG(N  
销货帐account sales /w|!SZB  
^$>Q6.x?*)  
`#g62wb,HY  
?**9hu\BG  
共同计算帐项joint account g]$e-X@k  
Yee% <<S  
r]+/"~a  
0gevn  
未决帐项outstanding account frh!dN  
e9\eh? bPU  
,`Yx(4!rR  
v~B "Il  
贷方帐项credit account||creditor account ffH]`N  
[}+h86:y  
"z8iuF  
`T#Jiq E  
借方帐项debit account||debtor account a62'\wF>D  
+hZ{/  
+sY8<y@%  
@A.7`*i_  
应付帐||应付未付帐account payable  gl$}t H  
XI5TVxo(q  
m=K46i+NE  
~9We)FvU4  
应收帐||应收未收帐account receivable N{}o* K  
<V b SEi  
S Bo i|  
6Cpn::WW}  
新交易||新帐new account Efa3{ 7>{  
y 1I(^<qO=  
)a=FhSB[G  
\D5_g8m:  
未决帐||老帐old account eWk W,a  
h 7/wkv\y9  
c,,(s{1  
p=T6Ix'_2e  
现金帐cash account N5F+h94z]  
yhsbso,5 a  
XS_Ib\-50  
S=zW wo$  
流水帐running account  _(_U=  
aYmN' POi  
m=#<   
p!o+8Xz5  
暂记帐||未定帐suspense account C"cBlru8B  
ba "_ !D1  
y,F|L?dIq  
d%lwg~@&|5  
过期帐||延滞帐overdue account||pastdue account y**>l{!!  
krSOSW J  
/4Sul*{hc  
yyv<MSU8  
杂项帐户sundry account Yw6d-5=:  
@tfatq+q  
k%K\~U8"  
V }wh  
详细帐单||明细表detail account XJguw/[wm  
A4IPd  
,9"A"p*R  
xN>+!&3%w  
呆帐bad account A5 <T7~U  
Sd?+j;/"  
(jtkY_  
IuOQX}  
会计项目title of account ZK?:w^Z  
E>L_$J-A-  
9oA-Swc[  
@D2KDV3'  
会计薄||帐薄account-book lfe^_`ij(+  
w@$_2t  
F m$;p6&j  
1vL$k[^&d  
营业报告书||损益计算表account of budiness||business report NVG`XL  
 rT!9{uK  
qy,X#y'FuE  
oh%/\Xu  
借贷细帐||交验帐account rendered 1g1gu=|Q  
/e50&]2w  
F94Qb}  
x5YHmvy/l  
明细帐account stated n,o;:c  
#e5*Dr8  
1+NmiGKg  
!k0t (.  
与…银行开立一户头to open an account with zE_t(B(Q  
-^<`v{} Dn  
;h#nal>w@S  
F/chE c V  
与…银行建立交易to keep account with m9li%p  
:taRCh5  
t.]c44RY  
Oo`b#!L  
继续记帐to keep account h| ]BA}D  
2apQ4)6#[H  
oQ_n:<3X  
^`Qh*:T$  
与…有交易to have an account with zP;1mN  
G[[NDK  
dD}!E  
ey3;rY1  
作成会计帐||有往来帐项to make out an account with wA>bLPTw  
J"O#w BM9  
_=oNQ  
Co^a$K  
清算||清理债务to make up an account &m>txzo  
?$\y0lHw/7  
^jMo?Zwy  
^_^rI+cTX1  
清洁帐目||与…停止交易to close ones account with oO)KhA? y  
ky5gU[  
rXR}]|;>  
`%M} :T  
结帐to close an account .`Ts'0vVy  
>5!/&D.q  
Cb/?hT  
-!p -nk@9|  
清理未付款to ask an account||to demand an account r]vD]  
: j m|)  
S.Fip _  
#O .-/&Z  
结清差额to balance the account with &Jw4^ob  
X@7K#@5  
\w=7L- 8  
I#tEDeF2  
清算to settle an account||to liquidate an account||to square an account (B zf~#]~  
K-}'Fiq  
 8E!I9z  
T6ZJSKM  
审查帐目||监查帐目to audit an account +6* .lRA  
4';]fmf@[i  
.W+ F<] r  
8@a|~\3-  
检查帐目to examine an account WxS=Aip'  
K!9rH>`\  
y'k4>,`9e  
?JD\pYg[/  
转入A的帐户to charge the amount to As account x6x6N&f?  
s=nE'/q1|  
q[3b i!Q  
}PY? ZG  
以计帐方式付款to pay on account m&Mvb[  
_u:4y4}  
s `r  tr  
:6z0Ep"  
代理某人||为某人on ones account||on account of one #:68}f"$  
n~d`PGs?f  
oLn| UWe_  
b+M[DwPw  
为自己计算||独立帐目on ones own account u[jdYWQa  
H\3CvFm  
~QsQ7SAs  
"A:wWb< m  
由某人收益并负风险on ones account and risk||for ones account and risk [VPqI~u5)  
7,e=|%7.  
2/B Flb  
ZX.VzZS  
由某人负担for ones account||for account of one ~::gLm+f  
t@/r1u|iq  
I#Tl  
ANCgch\  
按某人指示||列入某人帐户by order and for account of one ' U)~|(\i  
8}Y( @ %4  
 j>s%q .  
yg2~qa:dZ  
列入5月份帐目for May account d~| qx  
I01On>"@7  
N_VAdNJ^:  
$}k"wI[  
编入某中帐项下to pass to the account of||to place to the account of 3MjMN%{P  
yHt63z8'  
hpXu3o7e  
US7hKNm.  
寄出清算书to send in an account||to send in render an account -JZl?hY(  
fINM$ 6  
2.& v{gq  
SQ5*?u\  
支票薄cheque book xm YA/wt8  
U)p2PTfB  
TL7-uH  
%e%nsj6  
支票陈票人cheque drawer =WEfo;  
BJj~fNm1Zr  
XE$eHx3;  
1}8e@`G0.]  
持票人cheque holder v!F(DP.)Z  
8d)F#  
G)43Y!  
Y+?bo9CES!  
不记名支票cheque to bearer||bearer cheque hkU# lt  
A{6ZEQAh>  
LwGcy1F.  
;5Sr<W\:;  
记名支票||认人支票cheque to order *qb`wg  
"-xC59,  
]K9 x<@!  
)cqhb R  
到期支票antedated cheque >; W)tc,  
e-}PJ%!,T  
.X2mEnh  
WejY b;KS  
未到期支票postdated cheque RPiCXpJv&  
sa#"@j)  
,Fr{i1Ky  
~!A,I 9  
保付支票certified cheque @6D<D6`  
ufR |  
`z=MI66Nl  
Jx>P%>+<j  
未获兑现支票,退票returned cheque A:NY:#uC  
[U jbox  
v}_$9&|S  
2hu6  
横线支票crossed cheque [#Yyw8V#<  
g{J 3Ba  
FD@! z :  
@s IZ  
普通横线general crossing "7<4NV@yQ  
_?r+SRFn  
kv5Qxj}  
Ti)n(G9$  
特别横线special crossing ]DUH_<3"E  
1Xs! ew)>  
=;{S>P!I(t  
Z?x]HB`r  
空白支票blank cheque <K0lS;@K  
gvU6p[D  
V+Tj[: ok  
LTY.i3  
失效支票,过期支票stale cheque uVO9r-O8p  
b]Y,& 8}[+  
iK#{#ebAoW  
f/c}XCH_h  
普通支票open cheque m:41zoV  
e!-'O0-Kw  
;,A\bmC  
K7l{&2>?  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ?eO|s5r  
_ xC~44  
9qW,I|G  
d}=p-s.GA  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges {l6]O  
qQ_B[?+W  
9BY b{<0tS  
p&\uF#I;  
支票换现金||兑现to cash a cheque lxd<^R3i#^  
CeJ|z {F\  
TB[vpTC9)  
OiOL 4}5(  
清理票款to clear a cheque f6"j-IW[z  
#X8[g_d/  
m88~ +o<G%  
5a`}DTB[Co  
保证兑现to certify a cheque C[pDPx,#:G  
O>Sbb2q?"  
@$*c0 . |z  
ZJpI]^9|  
填写支票数额to fill up a cheque "+WR[-n>\  
'!I?C/49k  
+ ND9###  
<D^ x6{}  
支票上划线to cross a cheque bDo'hDmW  
st2>e1vg  
\\qg2yI  
} :mI6zsNj  
开发支票to make out a cheque ^ \?9W  
qcot T\rq  
Dpd$&Wr0Y  
GEA;9TU|V  
签发支票,开立支票to draw a cheque||to issue a cheque g)9/z  
,54<U~Lg:  
GCKl [<9*  
A-io-P7qyj  
透支支票to overdraw a cheque w}0Qy  
T42g4j/l~  
,2`d3u^CW  
.T|NB8 rS  
背书支票to endorse a cheque O2G+ '  
h[]N=X  
z!+<m<  
!D3}5A1,  
请付票款||清付票款to pay a cheque||to honour a cheque ASvPr*q/  
IMZKlU3  
[UH5D~Yx  
yFt7fdl2  
支票退票to dishonour a cheque  kTz  
K*9b `%  
a{+oN $  
}'W^Ki$  
拒付支票to refuse a cheque N::;J   
1aE/_  
^H4i Hjg  
)9r%% #  
拒付支票to stop payment of a cheque EVFfXv^  
zmFFBf"<  
l8-jFeeMd  
~@8d[T b  
提示要求付款to present for payment ?/( K7>`  
{nefS\#{  
~@D%qbN  
O+?zn:  
见票即付持票人payable to bearer fn OkH  
=!^iiHF  
Q /c WV  
ugB{2oqi  
支付指定人payable to order #P#R~b]  
(NdgF+'=  
yV/ J(  
e<4z)  
已过期||无效out of date||stale )6&\WNL-x  
iyYY)roB  
V(u2{4gZ  
DA$Q-  
请给出票人R/D||refer to drawer zD^f%p ["#  
N[bN"'U/1  
49oW 'j  
1gm/{w6O  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "t:.mA<v  
yZp:hs#  
w3qf7{b  
i\;&CzC:  
文字与数字不一致words and figures differ i*R:WTw#  
;jU-<  
m5w9l"U]H  
S}^s 5ztm  
支票 MQ(/l_=zQ  
SU  O;  
时间已过account closed &ORv bnd6  
t;dQ~e20  
+){a[@S@x  
"42$AaS  
更改处应加盖印章alterations require initials T[h}A"yK;  
n>:c}QAJH  
-`dxx)x  
(4ci=*3=  
NzAtdcwR  
3Ge<G  
时间已过effects not cleared >|/ ? Up  
cm@oun  
#)mkD4  
1mn$Rh&dO  
停止付款payment stopped m0\"C-Bk  
RO$ @>vL  
4 uy@ {  
8U<.16+5Q  
支票毁损cheque mutilated 4zqE?$HM'  
{<}I9D5  
P} +|`>L  
#4_O;]{'  
汇款||寄钱to remit||to send money |<3Q+EB^  
3]`qnSYBv  
YY:iPaGO  
Wqs.oh  
寄票供取款||支票支付to send a cheque for payment ? X_0Iy}1  
Gj7QG IKx  
I "Q9W|J_&  
lv\F+?]a  
寄款人a remitter <Xs @ \  
oa&US_  
TtwJ,&b  
_N,KHxsG8B  
收款人a remittee <[3lV)~t  
*M5$ h*;v  
W}R=  
or!D  
国外汇票foreign Bill Sa[EnC  
j |'# 5H`  
1!;"bHpk  
>^T,U0T])  
国内汇票inland Bill UOLTCp?M;J  
HV*:<2P%D  
qN1e{T8u  
k\Z;Cmh>  
跟单汇票documentary bill yA !3XUi  
4lY&=_K[)  
b#Fk>j  
]m/@wW9  
空头汇票accommodation bill ^i`3cCFB<  
OP|.I._I  
kol,Qs  
7dufY }}  
原始汇票original bill gQ I(=in  
2w x[D  
} Jdh^t.  
2pxWv )0  
改写||换新票据renewed bill s=q%:uCO  
4uO @`0:x  
Bt*&L[&57  
,<;l"v(  
即期汇票sight bill||bill on demand %;=IMMK  
W;OYO  
=0 C l  
X|-v0 f  
…days after date||…days after date…日后付款 f\x@ C)E  
c6?c>*z  
uHUvntr  
rSF;Lp)}  
…months after date||…months after date…月后付款 HC9vc,Fp  
F,L82N6\U  
5A2Y'ms,/  
M73VeV3DL  
见票后…日付款…days after sight||…days sight vu_>U({. T  
r6 oX6.c  
E !Oz|q  
|z!q r}i  
见票后…月付款…months after sight||…months sight ?8wwd!)x%  
1BMV=_  
A=v lC?&Z  
.\ ;l-U  
同组票据set of bills 8CP9DS  
:c~9>GCE&  
tAb;/tM3I  
c ,h.`~{  
单张汇票sola of exchange||sole of exchange X \b}jo^96  
AND7jEn  
K)Df}fVOc  
7X9+Qj;  
远期汇票usance bill||bill at usance u=d`j  
2p$n*|T&c  
$n=W2WJ6f  
Vr&el  
长期汇票long bill .KT 7le<Zm  
4f{[*6 GX  
dJdD"xj  
[Vrc:%Jk  
短期汇票short bill }"%!(rx  
<_BqpZ^`  
q;~R:}?@  
8FO1`%8Oe  
逾期汇票overdue bill W;3 R;  
ALE808;|  
Ek"YM[  
O_r^oH  
宽限日期days of grace )^jQkfL  
5z 9r S<  
=gMaaGg p,  
Q q`3S>  
电汇telegraphic transfer (T.T) ^#a#<8Jz  
,X9hl J  
i;[h 9=\/  
%-@'CN P  
邮汇postal order||postal note (Am.)||post office order||money order ax-=n(   
/ p"U  
0=N4O!X9  
_N>wzk J  
本票promissory note (P/N) [b7it2`dl  
E p^B,;~  
vqrBRl Z  
E0sbU<11  
押汇负责书||押汇保证书letter of hypothecation  O]e6i%?  
v t^r1j  
y-E1]4?})  
oS[W*\7'!  
副保||抵押品||付属担保物collateral security 2. StG(Y!  
[WcS[](ob  
UlK/x"JDv  
A m2*-  
担保书trust receipt||letter of indemnity R19'| TJ  
 )v${&H  
2B6^ ]pSk  
U3mXm?f  
承兑||认付acceptance !&@2  
I x( 6  
hWe}' L-  
{@Blj3;w}  
单张承兑general acceptance .[edln  
}R`8h&J  
b cC\  
 II.<SC  
有条件承兑qualified acceptance <$"7~i /X  
I 'x$,s  
9U!JK3d  
IetCMp  
附条件认付conditional acceptance {&u Rd?(  
M NkKy(Za  
\U==f &G?J  
3wV86tH%  
部分认付partial acceptance   ; qO@A1Hq  
    
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