论坛风格切换切换到宽版
  • 4153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。   3GUO   
会计报表statement of account zk=5uKcPE  
n F0$  
=;!C7VS  
XKN`{h-@  
往来帐目account current mV^+`GWvo  
jJdw\`  
\2 &)b  
dDbPM9]5  
现在往来帐||存款额current accout 6 DqV1'  
C9`#57Pp  
2#~5[PtP^  
P0uUVU=B|  
销货帐account sales <\!+J\YTA  
Zm& X $U  
Os' 7h  
mG@xehH  
共同计算帐项joint account -1d2Qed  
sCU<1=   
Ta`=c 0  
; S7 %  
未决帐项outstanding account F?&n5R.  
~f0Bu:A)  
ag^EH"%zw  
"& 'h\  
贷方帐项credit account||creditor account a<7Ui;^@  
KZUB{Y^)  
RX}6H<5R  
iI ji[>qz  
借方帐项debit account||debtor account &dp<i[ec^  
uoR_/vol8  
\M(0@#-$C  
pt<!b0G  
应付帐||应付未付帐account payable \L}aTCvG  
NBZF IFO<  
+F$c_ \>  
*t.L` G  
应收帐||应收未收帐account receivable Jj4!O3\I  
<o,]f E[  
f#}P>,TP  
'AU(WHf  
新交易||新帐new account }wRHNBaEB  
ts/ rV#s~  
#8iRWm0*6  
:5Ib OpVM  
未决帐||老帐old account IoWh&(+KdH  
rdZk2\<  
bzD <6Z  
mlc0XDS%  
现金帐cash account oe`t ? (U  
9gR@Q%b)  
H"lq!C`  
B|U*2|e  
流水帐running account Tl"GOpH\]  
b$\3Y'":  
:@# '&(#~  
dlk xA^  
暂记帐||未定帐suspense account It>8XKS  
h}r64<Y2{  
sT:$:=  
7.7P>U  
过期帐||延滞帐overdue account||pastdue account \nT, NV11  
~/s(.oji  
W@U<GF1  
}tue`">h  
杂项帐户sundry account kSj,Pl\NC  
+I1>; {{  
&U/7D!^X  
<nDuN*|  
详细帐单||明细表detail account ?IRp3H  
|35"V3bs  
t;X  !+  
5Y77g[AX2-  
呆帐bad account M ^gva?{  
$j=c;+W  
6$] @}O^V  
s/#L?[YH  
会计项目title of account nP`#z&C  
0\ XG;KA  
ajB4 Lj,:r  
a{*r^m'N  
会计薄||帐薄account-book %%`Q5I  
p2T <nP<Pt  
^W!w~g+  
O6JH)Ka"S  
营业报告书||损益计算表account of budiness||business report m/}(dT ;  
klSzmi4M  
> Q[L, I  
PNVYW?l  
借贷细帐||交验帐account rendered oAaUXkQE  
^APPWQUl  
w0W9N%f#=  
,m ^q >  
明细帐account stated $&IF#uDf  
rjsqXo:9  
JG6"5::  
F?"#1j e  
与…银行开立一户头to open an account with ErZYPl  
"eKNk  
m"3gTqG   
2e~ud9,  
与…银行建立交易to keep account with !<`}m E!:  
7bcl^~lY  
DVNx\t  
f0 iYP   
继续记帐to keep account NlLgXn!  
}t.J;(ff:  
X{2))t%  
WGy3SV )  
与…有交易to have an account with k Qm\f  
qU!xh )  
W>jgsR79M  
$:&?!>H  
作成会计帐||有往来帐项to make out an account with F"2rX&W  
4q% hn3\  
t4HDt\}&k~  
/m#!<t7  
清算||清理债务to make up an account H{&o_  
*hugQh ]a  
Ekq&.qjYG"  
tzl`|UwF  
清洁帐目||与…停止交易to close ones account with +[W_J z  
Y"eR&d  
vpTYfE  
42 6l:>D(  
结帐to close an account w?u4-GT  
X MkyX&y  
i;+]Y   
LojEJ  
清理未付款to ask an account||to demand an account G'>?/l#  
y]9PLch]vZ  
W=Y?_Oz  
Gvo|uB#  
结清差额to balance the account with >LqW;/&S<  
'j u  
ykq9]Xqhv  
&RSUB;y mL  
清算to settle an account||to liquidate an account||to square an account }Z^r<-N  
^Ob#B!=  
MqA%hlq  
p xj}% LH  
审查帐目||监查帐目to audit an account FPg5!O%  
<W$Ig@4[.d  
SLCV|@G  
o>3g<- ul  
检查帐目to examine an account ZW+[f$X  
_6Ex}`fyJ  
kqyV UfX$3  
hSBR9g  
转入A的帐户to charge the amount to As account |dP[_nh?  
G"_ 8`l  
0/r\#"+XT  
[1O s.G2  
以计帐方式付款to pay on account *ud"?{)Z  
C}})dL;(  
CBj&8#8Z  
fe,A\W&8  
代理某人||为某人on ones account||on account of one EUVB>%P  
 P5&mpl1  
^N{Lau  
gWqO5C~h  
为自己计算||独立帐目on ones own account x+mf QcSD&  
R 78=im7  
x{Gdr51%  
T3-8AUCK8?  
由某人收益并负风险on ones account and risk||for ones account and risk ue YBD]3'  
C^dnkuA  
bU(H2Fv  
> `uk2QdC  
由某人负担for ones account||for account of one {e>E4 (  
)_7OHV *3  
&s]wf  
Ax'jNo l  
按某人指示||列入某人帐户by order and for account of one e3|@H'~k  
SI/@Bbd=  
^5"2s:vP  
Y<A593  
列入5月份帐目for May account "CS {fyJ  
e~wuoE:M3  
81(.{Y839_  
9PpPAF  
编入某中帐项下to pass to the account of||to place to the account of d8Keyi8[  
5LPyPL L  
Sk'S`vH  
<Z8I#IPl  
寄出清算书to send in an account||to send in render an account @R!f(\  
4{[cXM8*j  
U ?%1:-#F  
`0 ]kRA8=  
支票薄cheque book L}>XH*  
Rs Y7F;  
_~^JRC[q  
ka3(sctZ5  
支票陈票人cheque drawer `L-GI{EJ  
,+iREh;  
*1Q~/<W  
[c{/0*  
持票人cheque holder K#O8P+n5[  
@0XqUcV  
#0i] g)  
]3+xJz~=  
不记名支票cheque to bearer||bearer cheque q- U/JC  
aNqhxvwf  
0st)/\  
D~KEjz!bQ  
记名支票||认人支票cheque to order HJ&|&tT  
9M$=X-  
NAy3Zd}  
B/*`u  
到期支票antedated cheque :HDl-8]Lw  
`M "O #  
LI>tN R~  
o6FSSKM  
未到期支票postdated cheque SiD [54OM  
YQB.3  
Cst:5m0!  
AfzE0mBW  
保付支票certified cheque y~&R(x~w  
-SZW[T<N"  
+) pO82  
t)y WQV  
未获兑现支票,退票returned cheque L_>j SP  
Z3ucJH/)V  
Qx9lcO_  
S nMHk3(\  
横线支票crossed cheque De^GWO.?bT  
W!$aK)]4u  
0;*1g47\  
m=Z1DJG  
普通横线general crossing %fS__Tb#u  
f0 ;Fokt(  
r ek89.p  
7=YjY)6r^  
特别横线special crossing A4}6hG#  
:R/szE*Ak  
MroJ!.9  
yu3T5@Ww  
空白支票blank cheque bt=%DMTn  
=Q % F~  
4g}eqW  
9-<EeV_/  
失效支票,过期支票stale cheque E!d;ym  
8 |2QJ  
TFX*kk &R  
g~5$X{  
普通支票open cheque n[j yhBf\W  
29]T:I1d[  
oW:p6d  
dtK[H+  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount UjNe0jt% s  
vT*z3  
8pc=Oor2Tv  
;&|MNN^  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Ax D&_GT  
`"N56  
[4V{~`sF  
U5uO|\+)  
支票换现金||兑现to cash a cheque O|t@p=]  
JLS|G?#0  
7J ~usF>A  
Ap&Bwo 8b  
清理票款to clear a cheque !/+'O}@-E  
%P!6cyQS  
58x=CN\QU  
C;#-2^h  
保证兑现to certify a cheque b?6-lYE>L  
0dv# [  
PU0Ha  
{rQ SB;3  
填写支票数额to fill up a cheque Lh0qB)>  
y be: u  
w8!S;~xKI  
M2UF3xD   
支票上划线to cross a cheque _9%R U"  
-;/;d z;  
),9^hJ1+@  
idWYpU>gC  
开发支票to make out a cheque 0 K T.@P  
Z=VAjJ;i[  
inO)Y]|f  
UY@^KT]  
签发支票,开立支票to draw a cheque||to issue a cheque 7 &y'\  
'CE3 |x\%K  
f+#^Lngo  
A4Dj4n0  
透支支票to overdraw a cheque jH+ddBVA  
|"4+~z%/9!  
a[ Pyxx_K  
eko$c,&jY  
背书支票to endorse a cheque  4x.1J  
3q{op9_T7  
H7&>cM  
3v~804kWB  
请付票款||清付票款to pay a cheque||to honour a cheque V`F]L^m=L  
PL;PId<9w  
}.j<kmd  
TqzL]'NS+  
支票退票to dishonour a cheque A~MAaw!YE  
Q8] lz}  
.Ux bwTup  
r_m*$r~f  
拒付支票to refuse a cheque M4MO)MYJ  
xq#YBi,  
N~c Y~a  
iUNlNl ?  
拒付支票to stop payment of a cheque L '=mDb  
]: V R3e"H  
rCOH*m&  
r]GG9si  
提示要求付款to present for payment "eqNd"~  
j2@19YXe@  
O[9>^y\,  
F+%6?2 J  
见票即付持票人payable to bearer HF(pC7/a:  
%}T' 3  
"x;|li3;  
ccUI\!TD{/  
支付指定人payable to order 8G GC)2  
zk\YW'x|r  
,C4gA(')K  
BZ2frG\0&I  
已过期||无效out of date||stale N*Is_V\R  
lCyBdY9n  
33O O%rWi  
: `Nh}Ka0  
请给出票人R/D||refer to drawer d7g3VF<j  
<=1nr@L  
tc.`P]R   
n'WhCrW  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h-0#h/u>M  
w;e42.\  
u\)2/~<]  
=g]Ln)jc  
文字与数字不一致words and figures differ M/!5r  
OI@;ffHSW  
P4h^_*d  
4&)4hF  
支票 UW!*=?h  
V_1'` F  
时间已过account closed z}772hMB  
G<dWh.|`=  
**RW 9FU  
F. N4Q'2Z  
更改处应加盖印章alterations require initials @<n8?"{5S  
qD#E, "%  
{pzu1*  
7v{X?86&  
`W& :*  
D@-'<0=  
时间已过effects not cleared 3U.?Jbm-8  
~s$ jiA1  
EWU(Al T  
$e99[y@  
停止付款payment stopped S2^Ckg  
cH== OM7&-  
=1:dKo8  
<'Ppu  
支票毁损cheque mutilated gwm}19JC  
].A>ORS/  
1\hh,s  
CrTGC%w{=  
汇款||寄钱to remit||to send money l.Psh7B2  
 4E"OD+  
o?9k{  
L`iC?<}  
寄票供取款||支票支付to send a cheque for payment QqF&lMH  
"OdR"M(G\  
(Lp$EC&%6  
-5&|"YYjr{  
寄款人a remitter vX9B^W||x  
5O7 x4bY  
%-A#7\  
+"~~; J$  
收款人a remittee 4ONou&T  
.q!U@}k.  
Q?1' JF!G  
]>:LHW  
国外汇票foreign Bill {j0c)SETN  
mbZS J  
w ^rINPAS  
^")SU(`  
国内汇票inland Bill j/C.='?%  
KRL9dD,&  
9rd7l6$R"  
D09/(%4j  
跟单汇票documentary bill b `TA2h  
!)nA4l= S#  
L,KK{o|Eq  
_ +"V5 z  
空头汇票accommodation bill GfG!CG^ %  
 {[i 37DN  
vv9=g*"j  
<<ze84 E  
原始汇票original bill GadZ!_.f  
-0tHc=\u(  
DbL=2  
!8z,}HUdK  
改写||换新票据renewed bill nc0!ag  
xDJs0P4  
cyQ&w>'  
@$e!|.{1q  
即期汇票sight bill||bill on demand )`*=P}D  
"1#piJ  
&~6W!w  
EWr8=@iU  
…days after date||…days after date…日后付款 oX;D|8 f  
&:}{?vU  
(|*CVI;  
U|NVDuo{{x  
…months after date||…months after date…月后付款 }8zw| (GR,  
@N?u{|R:d  
Z0(}doh  
 4dd]Ju  
见票后…日付款…days after sight||…days sight ;QiSz=DyA  
WZ3GI l  
{cYS0%Go  
aj$#8l |zu  
见票后…月付款…months after sight||…months sight '5*8'.4Sy  
3Dm`8Xt  
1&wI*4  
pow.@  
同组票据set of bills @5C! `:f  
]W7e2:Hra  
{e1akg.  
[ q% Rx!L  
单张汇票sola of exchange||sole of exchange @u.%z# h"1  
%]iDhXLr  
c(R= f +  
q#mw#Uw-  
远期汇票usance bill||bill at usance {cW%i:  
??7c9l5,  
XITh_S4fs=  
'on8r*  
长期汇票long bill Ha} TdQ%  
,f]GOH  
qrK\f  
$U]KIHb  
短期汇票short bill a@ub%laL Z  
#7Pnw.s3zz  
l?UFe$9(  
"6<L) 8  
逾期汇票overdue bill _@gd9Fi7J  
B F,8[|%#  
%+{[%?xh  
L2L=~/LG  
宽限日期days of grace }1sFddGVt  
*?-,=%,z/  
FthrI  
&.ilku/  
电汇telegraphic transfer (T.T) bS!4vc1`2  
a9"1a'  
zD9gE  
T- |36Os4  
邮汇postal order||postal note (Am.)||post office order||money order ! /^Jma7n  
|BC/ERms  
qSg=[7XOO  
VsrY U@V  
本票promissory note (P/N) \a .^5g  
3om_Z/k  
DMcH, _(  
w|AHE  
押汇负责书||押汇保证书letter of hypothecation =Ay'\j  
\?VNr2   
ptl cG9d-  
+4r.G(n),  
副保||抵押品||付属担保物collateral security y-/,,,r  
0<n*8t?A-  
]nM 2J}7  
zBKfaQI,  
担保书trust receipt||letter of indemnity _?YP0GpU  
:Nt_LsH  
q5UD!& W  
W|yF jE&dr  
承兑||认付acceptance ALOS >Bi&  
T0Kjnzs  
YWXY4*G  
,1!~@dhs  
单张承兑general acceptance tS@J)p+_(  
FB\lUO)U\c  
K4[X P]\jr  
yt@;yd:OEk  
有条件承兑qualified acceptance u |EECjJn  
=rB=! ;  
f-BEfC,}'  
yltzf #%  
附条件认付conditional acceptance "7. lsL5  
P> wDr`*  
t V:oBT*  
M#?^uu'  
部分认付partial acceptance   A$a>=U|Z8  
    
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