论坛风格切换切换到宽版
  • 3638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。   DcZ,a E]  
会计报表statement of account v t}A6mF  
s%)>O{{)  
<GoZ>  
Z]^O=kX 7k  
往来帐目account current +\MGlsMK@.  
QeD ;GzG  
`AhTER  
$eh>.c'&]  
现在往来帐||存款额current accout .OD{^Kq2  
l`*R !\  
_MUSXB'  
~ "WN4  
销货帐account sales 0u ,nSvch  
/U"3LX  
U p: M[S  
Iz I hC  
共同计算帐项joint account t8"yAYj  
THnZbh4#)  
-@`!p  
o1u?H4z  
未决帐项outstanding account A)u,Hvn  
:-1 i1d  
FeuqqZ\=&  
MrpT5|t  
贷方帐项credit account||creditor account UQ+!P<>w   
g}*F"k4j  
UN`O* ( k[  
Np R&`]  
借方帐项debit account||debtor account &, WQr  
[!b=A :@  
0 I[3%Q{  
hx sW9  
应付帐||应付未付帐account payable LT) G"U~  
&e1(|qax  
Ea?u5$>gY"  
0-zIohSJdQ  
应收帐||应收未收帐account receivable _9"%;:t  
4'0rgS  
=^gZJ@  
O\)rp!i  
新交易||新帐new account /}RW~ax  
0o-KjX?kP  
C(5B/W6  
r7n-Xe  
未决帐||老帐old account vrvOPLiQ  
>^%TY^7n  
[V.#w|n  
w;KNS'   
现金帐cash account <>^otb,e$  
 .'^ Pg  
:LBRyBV  
:<>=,`vQD  
流水帐running account H6]z98  
wx)Yl1 C  
Cw&U*H  
ma(E}s  
暂记帐||未定帐suspense account o"@GYc["  
:sXn*k4v  
ekhx?rz  
e2$k %c~  
过期帐||延滞帐overdue account||pastdue account cAc>p-y%  
JO"-"&>  
1<d|@ 9?9`  
^K n{L  
杂项帐户sundry account `f+l\'.s  
*S=zJyAO  
uj9I K  
'"14(BvW  
详细帐单||明细表detail account V.Ki$0>  
{9*k \d/;  
<hSrx7o  
zeG_H}[2&  
呆帐bad account V50FX }i  
tgB\;nbB  
_qQB.Dzo:  
HCTjFW>C  
会计项目title of account x*2'I  
*FrlzIAom  
1Ydym2  
Foc) u~  
会计薄||帐薄account-book i?1g{JW  
E;Sb e9]   
*%wfR7G[B  
sX$EdIq  
营业报告书||损益计算表account of budiness||business report QvN=<V  
YFY$iN~B,  
|VRzIA4M\  
U$5 lh  
借贷细帐||交验帐account rendered 1JXa/f+  
8rx"D`{|  
vPA {)l\K  
;.4A,7w#  
明细帐account stated uNSbAw3  
%d/Pc4gfc  
HKZD*E((  
!9knF t43  
与…银行开立一户头to open an account with }+4^ZbX+:  
=Vm"2g,aA  
 YYc.e T<  
sHSD`mYq  
与…银行建立交易to keep account with ``p( )^zT  
UfUboxT  
E u^? e  
Ow\dk^\-G8  
继续记帐to keep account ~@wM[}ThP$  
7jL3mI;n%;  
!K~:crUV|S  
F qW[L>M'  
与…有交易to have an account with `Z:5E  
- s,M+Q(<  
5 UQbd8  
r)G^V&9 6  
作成会计帐||有往来帐项to make out an account with u d V. $N  
W%xg;uzp  
>5Rcj(-&l  
D+ )R_  
清算||清理债务to make up an account X<<hb  
4G4[IA u_  
SCZ6:P"$qX  
RS>;$O_(M  
清洁帐目||与…停止交易to close ones account with &(] @L\A  
A1A/OU<Vb  
V{j>09u  
6:v$g  
结帐to close an account @1w9!\7Vt  
{{WA=\N8C  
(\UA+3$4  
K2u$1OKv  
清理未付款to ask an account||to demand an account nf7l}^/UE  
u ::2c  
qx$-% P  
nK" XyZ&  
结清差额to balance the account with T7!"gJ  
>J]^Rgn>  
v;q<h  
=D2jJk?AX  
清算to settle an account||to liquidate an account||to square an account q-g3!  
"AzA|zk')"  
KfO$bmwmx  
%$)[qa3  
审查帐目||监查帐目to audit an account 1,tM  
pa6.Tp>  
TfYX F`d  
'ow`e j  
检查帐目to examine an account =X0"!y"  
){PL6|5x  
/WlpRf%  
'n9<z)/,!  
转入A的帐户to charge the amount to As account r pv` %  
X_}2xo|T  
I?l%Rd GW  
[q/tKdo@  
以计帐方式付款to pay on account Iq@:n_~  
:+9KNyA  
dQ5_=( 9  
rHir> p  
代理某人||为某人on ones account||on account of one -\b$5oa(  
c Bl F  
^=H. .pr  
S+mZ.aFS0z  
为自己计算||独立帐目on ones own account +wAH?q8f  
'Y ZYRFWXM  
cK;,=\  
oA^aT:o +  
由某人收益并负风险on ones account and risk||for ones account and risk ?Mb 'l4  
fgs){ Ng`  
4xg7 oo0iJ  
l Ikh4T6i  
由某人负担for ones account||for account of one D5wy7`c  
e;y\v/A  
CnJrJ>l  
hP=^JH  
按某人指示||列入某人帐户by order and for account of one TTS.wBpR,  
IA\CBwiLj  
3HU_ ~%l  
Z'P>sV  
列入5月份帐目for May account DS@ZE Q`F  
eY)JuJ?  
7IrbwAGZ3  
{9tKq--@E9  
编入某中帐项下to pass to the account of||to place to the account of 03F%!Rm/j  
u~| D;e  
@WV}VKm  
gEVN;G'B<=  
寄出清算书to send in an account||to send in render an account Hh_Yd)  
)jM' x&Vg  
tgy= .o]  
bbDl?m&bq  
支票薄cheque book *o}LI6_u  
uQwKnD?F+e  
7QXA*.' F  
p;[">["  
支票陈票人cheque drawer 4z^ ?3@:K  
Qi 3di  
Y#>'.$ (Az  
#kO.'oIl  
持票人cheque holder .eg?FB'7  
~ . }  
LL|uMe"Jb  
mE`O G8  
不记名支票cheque to bearer||bearer cheque O]"3o,/]G  
&n_aMZ;  
o"^+i#H!  
K%Dksx7ow  
记名支票||认人支票cheque to order 3?x4+ b  
5 pJ)OX  
O~E6"v Q  
MIblx  
到期支票antedated cheque {u3eel  
0q|.]:][Eo  
sFd"VRAV~E  
[(Z sQK  
未到期支票postdated cheque *Y4h26  
v!\\aG/  
2E V M*^A  
6`/nA4S4.  
保付支票certified cheque *h+@a  
koi QJdK  
F\' ^DtB  
tY?_#rc  
未获兑现支票,退票returned cheque (8M^|z}q  
Gi7jgv{{  
+~gqP k  
qTbY'V5A  
横线支票crossed cheque _cz&f%qr  
aNZJs<3;'D  
yZ  {H  
']nB_x7  
普通横线general crossing G#V}9l8 Q  
5|&:l8=  
m7zx,bz>  
YeN /J.R  
特别横线special crossing 1b4aY> Z  
KmuE#Ia  
%Pr P CT  
JsNqijVC  
空白支票blank cheque bU`Ih# q  
1-_op !N  
: K%{?y  
rgQ6/3}qc  
失效支票,过期支票stale cheque \/rK0|2A  
nWTo$*>W  
czMu<@c [  
;aZ$qgN*Y  
普通支票open cheque s%tPGjMq  
5O.dRp7d J  
Ql1HaC/5)-  
ftVA  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ;DMv?-H  
|aH;@V  
("2ukHc  
r 5!ie!5gE  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 2ckAJcpEb/  
@agW{%R:.  
//c<p  
13oR-Stj|  
支票换现金||兑现to cash a cheque VE4Z;Dr "  
Q'f!392|  
?klV;+  
(kpn"]^'  
清理票款to clear a cheque ML6V,V/e  
l0c ws`V  
4"$K66yk@  
hFORs.L&G  
保证兑现to certify a cheque ahagt9[,:F  
AJ'YkSg  
't2dP,u<-  
L2s)B  
填写支票数额to fill up a cheque O'5d6m  
"Aw| 7XII  
hg}Rh  
;p~&G"-C`  
支票上划线to cross a cheque 3kxI'0&T  
Dq/ _#&S  
G~Xh4*#J  
|yE_M-Nc  
开发支票to make out a cheque TNs0^h)  
az7<@vSXi  
\cq gCab/2  
n\v\<mVTb7  
签发支票,开立支票to draw a cheque||to issue a cheque >n,RBl  
IY@)  
Wsb=SM7;  
)|>LSKT El  
透支支票to overdraw a cheque NB]T~_?]*  
v:s.V>{"S  
}s;W{Q  
4l! ^"=rh  
背书支票to endorse a cheque &FrW(>2  
q7}$F]UM"  
3zJbb3e  
wH&Rjn  
请付票款||清付票款to pay a cheque||to honour a cheque {7^7)^@  
<y${Pkrj  
RulZh2C  
9moenkL  
支票退票to dishonour a cheque MF>1u%  
#4h_(Y  
(5@9 j  
VFN\ Ryd  
拒付支票to refuse a cheque 8Rq+eOP=S  
jd;=5(2  
L]{ 1"`#  
yb BLBJb  
拒付支票to stop payment of a cheque ^FSUK  
9wLV\>i  
wI + oG  
Ya] qo]  
提示要求付款to present for payment G!~[+B  
L2>UA<@mZ  
H27J kZ&  
\XR%pC   
见票即付持票人payable to bearer ^ri?eKy.-g  
9OB[ig  
2Up1 FFRx  
&_ er_V~  
支付指定人payable to order dbGW`_zQ4  
)I<p<HQD  
;u LD_1%  
)L#C1DP#  
已过期||无效out of date||stale Wt+aW  
kvh}{@|-  
<a *X&P  
/>fy@nPl|  
请给出票人R/D||refer to drawer {N+ N4*  
't=\YFQ*v  
W(9fCDO;  
VHX&#vm*  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds P/._ tQu6  
q#B^yk|Y  
nf!RB-orF  
| ]`gps  
文字与数字不一致words and figures differ UJkg|eu  
-X(%K6{  
0A[p3xE\  
[X:mmM0gd  
支票 }~dXz?{p8  
IWN:GFH(  
时间已过account closed SymSAq0$F  
KU[eY }   
1E!0N`E  
XJnDx 09h  
更改处应加盖印章alterations require initials K^AX=B  
 G~T]m .  
LH.. 8nfl  
' >> IMF  
GP ;c$pC  
vTYI ez`g  
时间已过effects not cleared j.4oYxK!s/  
B?c9cS5Mj  
th8f  
^z3-$98=A  
停止付款payment stopped =flgKRKk.r  
wzB*M}3  
_)Uw-vhQiT  
&9\z!r6mc  
支票毁损cheque mutilated J=>?D@K  
^a|$z$spf  
CtVY;eG  
(A?{6  
汇款||寄钱to remit||to send money 7\ d{F)7E  
VtF^; f  
|jm|/{lc  
ZC3b9:tk  
寄票供取款||支票支付to send a cheque for payment ]aq!@rDX  
9Qp39(l:  
hb9X<N+p  
=nOV!!  
寄款人a remitter HyXw^ +tsj  
~c[} %Ir>  
PEZElB ;  
I.tJ4  
收款人a remittee jD3,z*  
=25q Y"Mf  
zfL$z,zgf  
=<(:5ive  
国外汇票foreign Bill MK[l*=\s  
4NbX! "0  
+V1EqC*  
,5'LbO-  
国内汇票inland Bill r9@O`i  
.%`|vGF  
)gV+BHK  
$G5m/[KDI  
跟单汇票documentary bill G ;V@oT  
,T"pUeVJ  
-2|D( sO  
zB\g'F/  
空头汇票accommodation bill %f\{ ]  
TW).j6@f  
(.P;VH9R\  
^G= wRtS  
原始汇票original bill &T]+g8''  
%0INtq  
MLY19;e  
R B.j@*  
改写||换新票据renewed bill IGT~@);  
rui}a=rs  
#`:s:bwM:  
L@ S"c (  
即期汇票sight bill||bill on demand 5}9-)\8=z  
M ! gX4  
rfYu8-  
w(r$n|Ks9  
…days after date||…days after date…日后付款 K7<'4i~k  
+@]1!|@(  
|`s}PcV  
B+);y  
…months after date||…months after date…月后付款 n0U^gsD4J  
Y_>z"T  
xj{X#[q):  
:84ja>`c  
见票后…日付款…days after sight||…days sight _@;2h`q ?  
I"Ji_4QV  
Q'JEDH\  
V-A^9AAPm  
见票后…月付款…months after sight||…months sight ixBM>mRK  
/`\-.S9  
,TOLr%+v~n  
#"ayq,GC<  
同组票据set of bills vKAHf;1  
7;;W{W%  
@<CJbFgJp  
5YC56,X  
单张汇票sola of exchange||sole of exchange p$f#W  
/2>-h-zBjw  
pPo?5s  
.`Z{ptt>  
远期汇票usance bill||bill at usance tt[P{mMQ  
78+H|bH8  
V==' 7n  
MGc=TQ.  
长期汇票long bill _I~TpH^1K  
sl6p/\_w  
wuzz Wq  
?#}=!$p  
短期汇票short bill huvg'Y t  
^Q!:0D*  
}S*6 +4  
 3mWo`l  
逾期汇票overdue bill :1_hQeq  
qqw6p j  
H xb{bF  
*Q!b%DIa$  
宽限日期days of grace (n"  )  
kjNA~{  
?[R G8,B  
QIi*'21a+  
电汇telegraphic transfer (T.T) ~pzaX8!  
,EZ&n[%Ko  
7S] h:q%%  
e"r}I!.  
邮汇postal order||postal note (Am.)||post office order||money order b8b-M]P-=  
-mY90]g  
,;/4 E  
<g*rTqT'  
本票promissory note (P/N) KNY<"b  
|]GEJUWtCd  
Ub3,x~V  
$)n{}8^  
押汇负责书||押汇保证书letter of hypothecation =7e8N&-nv  
]XPGlM  
v[Q)cqj/  
I,YGm  
副保||抵押品||付属担保物collateral security P? 9CBhN  
g,,cV+  
Y\+^\`Tqu  
IC}zgvcW  
担保书trust receipt||letter of indemnity {q}: w{x9u  
l$zNsf.  
< ht >>  
:[ITjkhde0  
承兑||认付acceptance +B8Ut{l  
s{s0#g  
<U~P-c tN  
@=;6:akz`  
单张承兑general acceptance b%oma{I=.c  
c'G\AbUVjE  
ise@,[!  
..~{cU4Tt  
有条件承兑qualified acceptance =x7ODBYW^  
66|lQE&n  
5Q%#Z L/'  
Ys<wWfW  
附条件认付conditional acceptance Ey6K@@%  
e<p$Op  
?-i|f_`  
Ce0I8B2y  
部分认付partial acceptance   2sU"p5 j  
    
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