论坛风格切换切换到宽版
  • 4953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。   h=!M6yap<  
会计报表statement of account D!c1;IHZ  
P\Ai|"=&]  
@Q/x&BV  
44Q6vb?  
往来帐目account current ~?2rGE  
xi;/^)r  
bl$+8 !~  
nXv 7OEpTx  
现在往来帐||存款额current accout |= tJ|  
=X)Q7u".7  
BhOXXa{B  
,:Rft  
销货帐account sales hN Z4v/  
J'I1,5(  
AD~~e% s=  
 )GB3=@  
共同计算帐项joint account T P{>O%b  
R)sp  
i_[^s:*T  
TS\9<L9S  
未决帐项outstanding account fG X1y  
w> Tyk#7lw  
muL>g_H  
ZM dM_i?  
贷方帐项credit account||creditor account 4 *Bp  
yjGGqz$  
%'RI 3gy  
omXBnzT  
借方帐项debit account||debtor account 6{b%Jfo  
"Czz,;0  
sN6 0o 7.  
l,imT$u  
应付帐||应付未付帐account payable *37LN  
+A]&AkTw  
&>&dhdTQ  
N>uA|<b,  
应收帐||应收未收帐account receivable R88(dEK  
}2-[Ki yv  
/Ki0+(4  
?l)}E  
新交易||新帐new account Ymwx (Pm  
Nm H}"ndv+  
se<i5JsSV  
E9L!O.Q  
未决帐||老帐old account J0IdFFZ|w  
OVDMC4K2z!  
o|rGy 5  
;J ,,f1Vw  
现金帐cash account g28S3 '2  
\SYPu,ZT  
1TK #eU  
Ma`   
流水帐running account y8< lp+  
b5iIV1g  
O vyB<r  
c7FfI"7HR  
暂记帐||未定帐suspense account %f_)<NP9=  
3Ew"[FUs  
OhSt6&+  
#U?EOm  
过期帐||延滞帐overdue account||pastdue account J ]n7| L  
"-0pz\a  
9pVf2|5hj  
H3 A]m~=3  
杂项帐户sundry account b9W<1eqF  
A^T~@AO  
k#8S`W8^  
Y(#d8o}}#  
详细帐单||明细表detail account $Nt=gSWw5  
*@-q@5r}!  
eZ8Y"i\!y  
!7O=<  
呆帐bad account _0DXQS\  
;[WSf{k  
7$q2v=tH_  
~>Hnf_pZO  
会计项目title of account vOvxQS}dBp  
D+*uKldS;  
!#@4xeBPo  
Xa?6#  
会计薄||帐薄account-book ,p[\fT($]  
g6[/F-3Qlf  
/ygUd8@  
}\PE {  
营业报告书||损益计算表account of budiness||business report C$AIP\j- )  
4y]:Gq z~  
?c=R"Yg$  
=u:6b} =  
借贷细帐||交验帐account rendered ^|F Vc48{  
Qq;m"M/  
*uI hxMX  
|mQtjo  
明细帐account stated 2-c U -i4  
])$. "g  
,<^tsCI  
aowPji$H  
与…银行开立一户头to open an account with "a0u-}/D  
|`q)/ 08b  
8Y{}p[UFT  
lH,]ZA./  
与…银行建立交易to keep account with ZVL- o<6  
<u x*r#a!d  
Dvq*XI5  
n&3iv ^  
继续记帐to keep account U!;aM*67  
SSL%$:l@  
RV#uy]  
[F AOp@7W  
与…有交易to have an account with %_j?< h&  
S}v{^vR  
y3@x*_K8  
iZkW+5(  
作成会计帐||有往来帐项to make out an account with v'bd.eqw  
(4{@oM#H6  
_ \v@9Q\  
&, Zz  
清算||清理债务to make up an account 11@2;vw  
-}N\REXE  
@8Q+=abz  
_#^A:a^e8  
清洁帐目||与…停止交易to close ones account with >QZt)<[  
Mc$v~|i6  
iu6WGm R  
f@;>M9)<  
结帐to close an account $5Y^fwIK  
@k:f}-t  
Y;> p)'z  
'Qs 3  
清理未付款to ask an account||to demand an account T`w};]z^d2  
Kz3h]/A.  
V=l Q}sBY  
GdfK xSO  
结清差额to balance the account with YnO1Lf@  
|q!2i  
lc$@ Jjg9  
G5QgnxwP2  
清算to settle an account||to liquidate an account||to square an account XvzV lKL  
R0YC:rAt  
^?^|Y?f2P?  
|H+k?C-w  
审查帐目||监查帐目to audit an account /P8eI3R  
dS;|Kl[Om  
` . sIZku  
xBI"{nGoN  
检查帐目to examine an account cV,03]x  
;cm{4%=Iqe  
1TxhEXB  
l~6SR  
转入A的帐户to charge the amount to As account sei!9+bZr  
Uhx2 _  
qYu!:xa8  
"w|k\1D  
以计帐方式付款to pay on account @qhg[= @  
H;7H6fyZ  
>A'!T'"~  
M4hN#0("4  
代理某人||为某人on ones account||on account of one (27F   
k#=leu"I  
tv=FFfQ  
P2:Q+j:PX  
为自己计算||独立帐目on ones own account p2NB~t7Z  
Y)j,(9  
8s5ru)  
+!V%Q  
由某人收益并负风险on ones account and risk||for ones account and risk {u=\-|t  
qP^0($  
7E6?)bgh  
_467~5JkU  
由某人负担for ones account||for account of one 8^"|-~#<  
1yRd10  
^nm!NL{z^  
NMY!-K v 5  
按某人指示||列入某人帐户by order and for account of one VU'l~% ql  
T#^6u)  
-JO46 #m  
']6#7NU  
列入5月份帐目for May account UCj#t!Mw  
zUgkY`]:BJ  
l'{goyf  
>93{=+  
编入某中帐项下to pass to the account of||to place to the account of uy- Ncy  
+VW]%6 +  
{)[g  
zt?w n* _  
寄出清算书to send in an account||to send in render an account z` ?xS  
j83Y'VJJC  
YK+Z0ry  
vAhO!5]>\  
支票薄cheque book CY).I`aJ  
8}0y)aJ  
np >!lF:  
7<Js'\Z  
支票陈票人cheque drawer Mc3h  R0  
Pk]9.e1_  
,Y5 4(>>%  
yrYaKh  
持票人cheque holder COL8YY  
}N9a!,{P=b  
NGQIoKC  
^A<.s_  
不记名支票cheque to bearer||bearer cheque w>UV\`x  
jW$f(qAbm  
Oc+L^}elJ  
8=Y|B5   
记名支票||认人支票cheque to order 4wD^?S!p  
l YA+k 5  
s ;Nu2aOp7  
&ziB#(&:H  
到期支票antedated cheque h?tV>x/Fu  
0H]9$D  
$/#)  
iw;Alav"x  
未到期支票postdated cheque  !3M!p&  
os ud  
H.~+{jTr  
A_ z:^9  
保付支票certified cheque Z:gsguX  
?gP/XjToMg  
] b=A/*z  
Cu<ojN- $  
未获兑现支票,退票returned cheque o@~gg *  
RXvcy<  
J@{ Bv%  
'N/%SRk  
横线支票crossed cheque uH h2>Px  
(P] ^5D  
a2)*tbM 9\  
m,fr?d/;  
普通横线general crossing H t$%)j9  
o"CqVRR  
]V\ g$@  
EqwA8? M  
特别横线special crossing mM~Q!`Nf.  
NPq2C8:  
5S?Xl|8E  
*Y>'v%  
空白支票blank cheque Jq@LZ2^  
dQ o$^?  
ECfY~qK  
TK1M mL  
失效支票,过期支票stale cheque Gwk@X/q  
V:npcKpu  
2!`Z3>Oa  
9{&x-ugM  
普通支票open cheque 8[XNFFUZs  
 F<1'M#bl  
duTSU9  
wOSNlbQ5jl  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount $(hZw  
HM x9M$  
artS*fv3r  
UcIR0BYa  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges I!%@|[ Ow  
8;bOw  
eVJL|uI|  
";%1sK  
支票换现金||兑现to cash a cheque g:V6B/M&  
{<Zqw]  
oOw"k*,h:S  
 yw^, @'  
清理票款to clear a cheque }?$Mh)  
riQ?'!a7  
![Y$[l  
.- o,_eg1f  
保证兑现to certify a cheque q\G@Nn^  
*9 xD]ZZF  
@bE?WXY  
oWT0WS  
填写支票数额to fill up a cheque Z%{2/mQ  
f:>jH+o.S  
^^mi@&ApLD  
3x$#L!VuU  
支票上划线to cross a cheque L.(k8eX  
'McVaPav  
WbF\=;$=7  
pwQ."2x  
开发支票to make out a cheque /_HL&|N_5  
+z_0?x  
9)`wd&!  
?z.`rD$}(n  
签发支票,开立支票to draw a cheque||to issue a cheque 36z{TWF  
3H2'HO  
l,3tU|V  
Si(?+bda0c  
透支支票to overdraw a cheque #=c%:{O{4R  
`W=JX2I  
?2a gU  
>U]. k8a)  
背书支票to endorse a cheque # jyAq$I0  
bjZ?WZr  
RdjUw#\33b  
UKdzJEhG  
请付票款||清付票款to pay a cheque||to honour a cheque 4H)a7 <,  
0o`o'ZV=c  
U/;Vge8{  
mv_-|N~  
支票退票to dishonour a cheque Ex{]<6UAu  
?M);wBe(  
p_D)=Ef|&  
\ U_DTI  
拒付支票to refuse a cheque ~drNlt9jf  
92R{V%)G  
>jm9x1+C  
;F- kE4w  
拒付支票to stop payment of a cheque "|H0 X#  
}0o0"J-$  
TOs|f8ay  
 d p].FS  
提示要求付款to present for payment nN: i{t4f  
C\Rd]P8\  
5;+Bl@zGu  
aE}u5L$#  
见票即付持票人payable to bearer TqC"lO>:Q  
wrWWXOZ 4  
43YusUv  
x$t=6@<]  
支付指定人payable to order <cS1}"  
`Bx CTwc  
H'0S;A+Y6  
.$rcTZ  
已过期||无效out of date||stale -Cl0!}P4I  
xK f+.6 wz  
eL*Edl|#  
>8 c9-dTmf  
请给出票人R/D||refer to drawer ay2.C BF  
GauIe0qV  
*Zln\Sx  
4^ A\w  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _?8T'?-1  
q>?oV(sF  
i=+ "[h^  
zc_3\N  
文字与数字不一致words and figures differ Sn0 Gw  
N 6eY-`4y  
b=sc2 )3?  
JyV"jL   
支票 :(Gg]Z9^8  
*l}q,9iQ-  
时间已过account closed +aMPwTF:3  
p ^Ruf?>  
DY%E&Vd:h  
s;L7 _.hH@  
更改处应加盖印章alterations require initials awUIYAgJ3  
N?aU<-Tn  
h c "n?  
S;= D/)[mr  
{Q0"uE)-.  
cP-6O42  
时间已过effects not cleared Q%6*S!~  
k;]&`c^5  
d)LifsD)  
IP-mo!Y.  
停止付款payment stopped FXIQS'  
*5 5yF `  
Gg_i:4F  
6+>q1,<  
支票毁损cheque mutilated >qOhzbAH{<  
PR6{Y]e%  
6HyQm?c>a  
3S Dw-k  
汇款||寄钱to remit||to send money tjGQ0-Lo  
EBJaFz'  
.Sm7na K  
M!,WU[mP  
寄票供取款||支票支付to send a cheque for payment <EJC.W WJa  
 RszqDm  
cu |{cy-  
+Oo>V~  
寄款人a remitter d+l@hgz~  
 'y1=Z  
+~ HL"Vv  
r@ ]{ `qA  
收款人a remittee wj5{f5 RWV  
vU::dr  
rB-&'#3%  
xGN&RjPk\  
国外汇票foreign Bill qWdL|8  
`uY77co6  
((#|>W\&  
P)4SrqW_  
国内汇票inland Bill ka655O/)&  
+as( m  
PXWBc\  
sdrALl;w|  
跟单汇票documentary bill S'q (Qo  
}k$2r3  
s o1% MV  
.z+ [3Oj_E  
空头汇票accommodation bill A\YP}sG1  
<a; <|Fm.  
yi PMJ  
f/aSqhAW  
原始汇票original bill y]+q mNw"+  
Pi`}-GUe,  
!A qSG-  
j8P=8w{  
改写||换新票据renewed bill (U4]d`  
r1f##  
It&$R`k  
sSU p7V  
即期汇票sight bill||bill on demand 7vZznN8e  
U*b1yxt  
Eu2@%2}P  
gy0l@ 5 N  
…days after date||…days after date…日后付款 _46 y  
r Z%l?(  
Yv\>\?865  
iLD}>=  
…months after date||…months after date…月后付款 /SO 4O|b  
3w6}%=)$8  
-pvF~P?8U  
<'f+ nC=2  
见票后…日付款…days after sight||…days sight Bu$Z+o  
rE)lt0mkv  
6B'd]Fe  
JlR (U. "  
见票后…月付款…months after sight||…months sight ):-\TVz~  
0ZcvpR?G  
.'aW~WR  
L;6L@D6  
同组票据set of bills j\@Ht~G  
p,0J $L  
[M?'N w/[S  
F|nJ3:v  
单张汇票sola of exchange||sole of exchange N;gI %6  
Q*&k6A"jx  
G*`Y~SJp  
Qu]F<H*Y|  
远期汇票usance bill||bill at usance <a_ytSoG1  
e*K1";  
Q6%dM'fR  
f_'#wc6  
长期汇票long bill .d/e?H:  
7 G37V"''  
J?DJA2o  
w\SfzJN  
短期汇票short bill d>k)aI Yp  
L{&5Ets  
&RF*pU>  
1!/WC.0  
逾期汇票overdue bill ]fiAV|'^  
qGivRDR$  
ey!QAEg"X1  
iTUOJ3V7i  
宽限日期days of grace Ct@OS227x  
s&.VU|=VQ@  
+s$` kl  
):<9j"Z;At  
电汇telegraphic transfer (T.T) #z$g1\v  
>_esLsPWh]  
a]NH >d  
`!- w^ ~c  
邮汇postal order||postal note (Am.)||post office order||money order s\/$`fuhx  
uz U2)n3y  
Q&\(m[:)  
;cpQ[+$nKp  
本票promissory note (P/N) &-R(u}m-F  
MVDEVq0  
5-[bdI  
HnlCEW,^o  
押汇负责书||押汇保证书letter of hypothecation R-[t 4 BHn  
pXPLTGY<R+  
.^hk^r  
i`st'\I  
副保||抵押品||付属担保物collateral security BU;o$"L  
o%j[]P@4G  
jt5:rWB  
E=3UaYr  
担保书trust receipt||letter of indemnity ^ s.necg0  
LWX,u  
mto=_|gn  
4s_|6{ANS  
承兑||认付acceptance P[q 'Y^\  
:n0czO6 E  
Z4VNm1qs  
(Vz\02,K  
单张承兑general acceptance e<Bw duy  
)\3 RR.p  
3{/[gX9  
J}?:\y<  
有条件承兑qualified acceptance -5X*y4#  
dsrKHi  
yb4Jsk5%  
AhA4IOG`.  
附条件认付conditional acceptance **KkPjAO?  
A(2!.Y 2?*  
'O:QS)  
+-$Hx5  
部分认付partial acceptance   u#bd*(  
    
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