论坛风格切换切换到宽版
  • 4483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。   MzG.Qh'z  
会计报表statement of account 7 d5x4^EYE  
B=Os?'2[  
}D O#{@af  
Hf iM]^  
往来帐目account current Wg1WY}zG  
5 S& >9l  
TW0^wSm  
1<"kN^  
现在往来帐||存款额current accout (~oPr+d  
-( G2@NG  
~/%){t/uLY  
L)5nb-qp  
销货帐account sales "/"k50%  
= Yk$Q\c  
< lrw7T  
FzIA>njt  
共同计算帐项joint account 5sE}B8 mF  
*79<ypKG$  
M{QNpoM  
dp"w=~53  
未决帐项outstanding account #p >PNW-  
m.*+0NG  
qC &<U  
{UNz UaE  
贷方帐项credit account||creditor account ($TxVFNT  
oSoG&4  
#a&Vx&7L  
HChewrUAn  
借方帐项debit account||debtor account {65X37W  
? 6l::M  
$j/F7.S  
 2~)]E#9  
应付帐||应付未付帐account payable 4 C:YEX~  
;ORy&H aKl  
QQ9Q[c  
U# }.r<  
应收帐||应收未收帐account receivable ?cvv!2B]T  
k <qQ+\X  
khfE<<$=  
K*<n<;W  
新交易||新帐new account =bzTfki  
u@HP@>V  
n7G$gLX  
u+'=EGl  
未决帐||老帐old account @&+ 1b=  
|&JL6hN  
?r+tU  
kLhtkuS4  
现金帐cash account TwN8|ibVmP  
vB p5&*  
+uA<g`4  
pV!(#45~W  
流水帐running account l;2bBx7vW  
q )[g VL  
?9mY #_Of  
e.T5F`Du  
暂记帐||未定帐suspense account a AuQw  
oOlI*/OMb  
O6pjuhMx  
NJp;t[v.^  
过期帐||延滞帐overdue account||pastdue account G\ofg  
}Z6/b _kV  
^o 5q- ;a  
X DX_c@U  
杂项帐户sundry account ihnM`TpMJ  
ObCwWj^qO  
_#_Ab8#  
)mEF_ &  
详细帐单||明细表detail account +[F8>9o&  
Nl+2m4  
tx@Q/ou`\P  
_,}Ye,(^=  
呆帐bad account !|!V}O  
fq(e~Aqw$  
EPI*~=Z.U  
+a|4XyN  
会计项目title of account *8N~ Zmz  
/[q@=X&  
5HU>o|.  
q8oEb  
会计薄||帐薄account-book V)]&UbEL|  
^K"`k43 {  
>|s=l`"Xz  
^Z!W3q Q  
营业报告书||损益计算表account of budiness||business report >M!>Hl/  
ofSOy1  
Cfj*[i4  
Jx}5`{\  
借贷细帐||交验帐account rendered [bp"U*!9P  
C@[:}ZGMV  
=$'Zmb [D  
:$WRV-  
明细帐account stated BYY>;>V  
Fh "S[e  
:J"e{|g',  
1$|z%(  
与…银行开立一户头to open an account with i~2>kxf;K1  
=nsY [ s<  
#Kl;iY:n  
:K&hGZ+5  
与…银行建立交易to keep account with +)Ty^;+[1  
FLWz7Rj  
52"/Zr}j  
N>~*Jp2;  
继续记帐to keep account }bHpFe  
}$o%^ "[  
<7zpHSFBq  
j)uIe)wZw  
与…有交易to have an account with d0xV<{,-  
`A'*x]l  
^_oLhNoez2  
jIl-}/2  
作成会计帐||有往来帐项to make out an account with /Iskjcc60W  
`i{:mio  
+vuW 9  
@bPJ}C  
清算||清理债务to make up an account ?SpI^Wn)[  
A +p}oY '  
|gaZq!l  
csV1ki/A  
清洁帐目||与…停止交易to close ones account with qEpBzQ&gX6  
81g&WQ'  
"Vh(%N`6  
m/ukH{H1%  
结帐to close an account 936t6K&  
5 9 09O  
vi2xonq^  
,lUo @+  
清理未付款to ask an account||to demand an account P~#jvm!  
w \M_3}  
b:JOR@O  
#4hP_Vhc  
结清差额to balance the account with X4TUi8ht!]  
7KEGT KfW  
lC2xl(#!  
AE$)RhY`  
清算to settle an account||to liquidate an account||to square an account $D89|sy  
P-mrH  
0TNzVsu7  
zf!c  
审查帐目||监查帐目to audit an account fx|9*|E  
%`TLs^  
{/Cd^CK  
l>]M^=,&7  
检查帐目to examine an account J0oR]eT}  
4 A<c@g2  
U".-C`4v  
:JS} (  
转入A的帐户to charge the amount to As account ^T[ #rNkeL  
W6PGv1iaW>  
w5;EnI  
`Ctj]t  
以计帐方式付款to pay on account B^qB6:\t  
`7j,njCX.  
'71btd1  
n5 i}J/Sa2  
代理某人||为某人on ones account||on account of one `MD/C Fl4  
oHYD6 qJX{  
<(^pHv7Q  
,>^~u  
为自己计算||独立帐目on ones own account v Zxy9Wmc  
3)ip@29F  
I,[EL{fz  
e'6?iLpy  
由某人收益并负风险on ones account and risk||for ones account and risk =VU2#O  
pGFocw  
g:EU\  
_H,RcpyJ  
由某人负担for ones account||for account of one Px8E~X<@  
PEWzqZ|!;  
4L0LT>'M\  
+D@R'$N  
按某人指示||列入某人帐户by order and for account of one GyCpGP|AZ  
twn@~$  
^#o.WL%4/B  
r$7rYxFR  
列入5月份帐目for May account )&9RoW()?  
q mB@kbt  
H,}?YW  
cG?266{g  
编入某中帐项下to pass to the account of||to place to the account of E;sltl  
.>YJ9 5&\  
[h1{{Nb#ez  
#q- _   
寄出清算书to send in an account||to send in render an account !=we7vK}  
b$`O|S  
KkY22_{ac  
krA))cP  
支票薄cheque book S%oGBY*Z  
2Kidbf  
O c.>$  
m+g>s&1H  
支票陈票人cheque drawer "DpQnhvbB  
xpM~* Gpm  
{>Px.%[<  
 AMdS+(J  
持票人cheque holder f/y K|[g~  
)sHPIxHI  
msylb~^  
7L*`nU|h  
不记名支票cheque to bearer||bearer cheque V'.|IuN  
3[0:,^a  
B^9 #X5!  
H<;j&\$q  
记名支票||认人支票cheque to order U&R$(k0zS  
^= G+]$8  
W=?87PkJu  
ks D1NB;9  
到期支票antedated cheque Vd4osBu{fY  
@Hh"Y1B  
V*}zwm s6  
7%"7Rb^@  
未到期支票postdated cheque `t6L'%\  
gwJu&HA/  
}3 }=tN5  
&/9oi_r%r  
保付支票certified cheque v%5(-  
DF2&j!  
CvJEY  
7krA+/Q r(  
未获兑现支票,退票returned cheque G.8b\E~  
$P3nP=mf  
^q\zC%.  
v=VmiBq[  
横线支票crossed cheque ?W_U{=anl  
hT"K}d;X  
*\",  qMp  
Umg81!  
普通横线general crossing N&=2 /  
]?{lQ0vw'w  
%SCu29km  
J B@VP{  
特别横线special crossing "M^W:4_  
u2-7vudh  
L0tKIpk  
IviQ)h p  
空白支票blank cheque -^v}T/Kl#  
@~3c"q;i7  
y>|XpImZ  
<t% A)L%  
失效支票,过期支票stale cheque x35s6  
u^%')Ncp  
]bb}[#AY  
\[1CDz=}1  
普通支票open cheque RI3{>|*  
A'iF'<%  
[oLQd-+  
WG}CPkj  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount s $x] fO  
yX3H&F6  
5C1Rub)  
L]N2r MM  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 4!v UksM  
_x 6E_i-(  
:b*`hWnQ  
_PUm Pom.  
支票换现金||兑现to cash a cheque cu!bg+,zl  
myOX:K*  
kDY]>v  
h\*rv5\M  
清理票款to clear a cheque ~PW}sN6ppG  
 vx }Z  
a<jE 25t  
vr;Br-8  
保证兑现to certify a cheque g*?+ ~0"`Y  
U9.=Ik  
%%cSvPcz  
Ty0T7D   
填写支票数额to fill up a cheque m _02"'  
V,"iMo  
^@lg5d3F  
a {$k<@Ww  
支票上划线to cross a cheque vLFaZ^(  
?En| _E_C  
<`j [;>O  
)]?egw5l  
开发支票to make out a cheque ]q[  
WfT)CIKs  
R|J>8AL}BY  
W$Q)aA7  
签发支票,开立支票to draw a cheque||to issue a cheque a05:iFoJ  
:CST!+)o  
roj04|  
6(^Upk=59  
透支支票to overdraw a cheque yX.5Y|A<  
PT@e),{~o9  
 vs])%l%t  
p/WH#4Xdr  
背书支票to endorse a cheque NQiecxvt=  
+}XL>=-5  
nR@,ouB-$  
`TD%M`a  
请付票款||清付票款to pay a cheque||to honour a cheque 5 (21gW9  
fZV8 o$V  
pG F5aF7T  
A6UdWK  
支票退票to dishonour a cheque +.(}u ,:8  
[zTYiNa  
[mf7>M`p]@  
N~S[xS?  
拒付支票to refuse a cheque Uq] EJu  
O`[iz/7m  
 @6YBK+"  
' MS!ss=r  
拒付支票to stop payment of a cheque (\m ulj  
$dZ>bXUw:  
e8ULf~I  
Ld}(*-1i  
提示要求付款to present for payment MX`Wg  
0qL V (L  
4)odFq:  
7Z`Mt9:Ht  
见票即付持票人payable to bearer vpeBQ=2\  
Q3Z%a|3W  
f05"3L:  
wCU&Xb$F  
支付指定人payable to order Cb )=n6  
:,%J6Zh?  
3KZ y H  
Q k;Kn  
已过期||无效out of date||stale )+w/\~@  
8yE%X!E  
$d2kHT  
: ,S8T%d  
请给出票人R/D||refer to drawer FYXw$7'l  
$(KIB 82&  
S_|9j{w)  
z)&naw.  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Y/^[qD  
k(-Z@   
Z{a{HX[Jx  
Ox7uG{t$#  
文字与数字不一致words and figures differ rq<`(V'2  
@Xq&t}*8  
7wiK.99  
%="~\1y  
支票 JNxW6 cK  
UzU-eyA  
时间已过account closed ;Na8 _}  
DOF?(:8Y  
&\"Y/b ]  
8S.')<-f  
更改处应加盖印章alterations require initials ?jNF6z*M6  
8/Et&TJ`  
FylWbQU9  
Jw:Fj {D  
pAJ=f}",]E  
OH$ F >wO  
时间已过effects not cleared 7y>Tn`V8G  
VO. -.  
r~Y>+ln.  
[^?13xMb  
停止付款payment stopped :b<-[8d&  
\#\`!L[1  
D C$7B`#D  
$ kxu;I  
支票毁损cheque mutilated @@xO+$6  
j}|N^A_ S  
}iPo8Ra  
dr| | !{\  
汇款||寄钱to remit||to send money =w',-+@  
"C:rTIH  
xNC* ]8d  
y!7B,  
寄票供取款||支票支付to send a cheque for payment (oLpnjJ(,  
n !UMU^  
?@Z7O.u  
" t5 +*  
寄款人a remitter ?gd'M_-J,  
((-aC`  
5*JV )[  
&q4ox71  
收款人a remittee DgDSVFk ~  
vn|TiZ  
PzIy">plm  
ijvNmn1k  
国外汇票foreign Bill "%:7j!#X|I  
H,(F1+~d  
6b%`^B\  
nHI(V-E2:H  
国内汇票inland Bill ! (B_EM  
=RQ )$ %  
sEoZ1E  
&[NVP&9&U  
跟单汇票documentary bill /t$rX3A  
2#'rk'X,K  
|*%/ovg+  
uAp -$?  
空头汇票accommodation bill w>v5oy8s-  
`ifb<T  
K{|w 43>D  
!$D&6M|C8l  
原始汇票original bill f8^"E $"  
NV :>a  
''_,S,.a20  
H9sZR>(^  
改写||换新票据renewed bill gB>(xY>LrA  
XQK^$Iq]V  
T48BRVX-F  
Mg#`t$ u  
即期汇票sight bill||bill on demand l &}piC  
IZ+ *`E  
w-J"zC  
a4 %`"  
…days after date||…days after date…日后付款 s;s0}Td_1  
*:?QB8YJ  
&8Zeq3~  
{":c@I  
…months after date||…months after date…月后付款 :e Sc;  
<BZ_ (H  
|Es0[cU  
kl| g  
见票后…日付款…days after sight||…days sight F@g17aa  
N"S3N)wgd  
5n:nZ_D  
7@J jjV  
见票后…月付款…months after sight||…months sight bdCykG-  
Dq|GQdZ>o  
%z30=?VL  
u',b1 3g(  
同组票据set of bills ? 'Cb-C_  
Ys-^7 y_  
`4_c0 q)N4  
2v4W6R  
单张汇票sola of exchange||sole of exchange X|,["Az 8  
L,#^&9bHa#  
YDW|-HIF  
46ILs1T6  
远期汇票usance bill||bill at usance &i)helXs]  
tp@*=*^I  
/ HL_$g<  
C(}^fJ6r  
长期汇票long bill Z A[)  
<o2,HTWNPS  
^1R"7h  
36nyu_h:R  
短期汇票short bill }4Zkf<#7$  
\Fq1^ 8qa  
l(#1mY5!q8  
KyjyjfIwH  
逾期汇票overdue bill |88CBiu}  
v_.HGG S  
+N7"EROc  
>:A<"wZ  
宽限日期days of grace oooS s&t  
C\OECVT  
wE?CvL  
g@Ld "5$^2  
电汇telegraphic transfer (T.T) Z/gsCYS3F  
fa4=h;>a+  
l~NEGb  
mf$Sa58  
邮汇postal order||postal note (Am.)||post office order||money order Oo1ecbY  
p3 e|j  
oXdel Ju?  
|U EC  
本票promissory note (P/N) *Z; r B  
St+ "ih%  
TU%bOAKF\  
?~Pv3'%d  
押汇负责书||押汇保证书letter of hypothecation Q,~x#  
ctHEEFWm  
T{tn.sT  
Q(e{~ ]*  
副保||抵押品||付属担保物collateral security 'AWp6L@  
NJm-%K  
I>aGp|4  
modC6d%  
担保书trust receipt||letter of indemnity $it@>L8  
b)`pZiQP  
y6FKg)  
z0 \N{rP&  
承兑||认付acceptance I|T7+{5z  
\2>3Opt  
"Vy WT  
j;+["mi  
单张承兑general acceptance !3V{2-y$-  
x6v,lR  
$ser+Jt=  
I J_ m  
有条件承兑qualified acceptance Z9VR]cf?  
?A&% Cwj  
^Q\XGl  
/tZ0 |B(  
附条件认付conditional acceptance 8#l+{`$z  
R5ZIC4p  
;{gT=,KQ`  
(hN?:q?'  
部分认付partial acceptance   7 >bMzdH  
    
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