论坛风格切换切换到宽版
  • 3177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。   Tz` ,{k  
会计报表statement of account 4_Y!elH)  
) b:4uK A  
X9~p4ys9{  
%U?)?iZdL  
往来帐目account current gZ`DT  
x'i0KF   
a))*F!}c  
&+- e  
现在往来帐||存款额current accout *#h;c1aP  
/ O)6iJ  
Qlh?iA  
$1e pf  
销货帐account sales o4~kX  
Z4@y?f v7s  
^Y 7U1I  
-tyaE  
共同计算帐项joint account }Vl^EAR  
Ja [#[BJ?  
FL&dv  
dz,+tR~  
未决帐项outstanding account jY+Do:#/wO  
JqEb;NiP)5  
tJm{I)G  
|j# ^@R  
贷方帐项credit account||creditor account 4(|yD;  
rKIRNc#d  
\(bj(any  
3+zzi  
借方帐项debit account||debtor account dEET}s\  
Gh+f1)\FA"  
A]xCF{*)&  
#ovM(Mld  
应付帐||应付未付帐account payable BA*&N>a  
U' M|=I'  
8]]@S"ZM,\  
6sy,A~e  
应收帐||应收未收帐account receivable >~wu3q  
+wAp,Xr  
nX 8B;*p6b  
rkIMM,   
新交易||新帐new account %I}'Vb{C  
#[(gIOrNn8  
kQ[Jo%YT?E  
==`Pb  
未决帐||老帐old account #G~wE*VR$  
eA&t %  
G<fS (q  
`#p< rfe  
现金帐cash account b=G4MZQ  
B G5X_s0/  
xD^wTtT  
q|Fjm]AF  
流水帐running account QH:>jmC{1h  
ydyG}XI7V  
O$U}d-Xnx  
K4Y'B o4  
暂记帐||未定帐suspense account ->3uOF!q  
j@CKO cn2  
n{$ }#NdV  
9BO|1{  
过期帐||延滞帐overdue account||pastdue account $':JI#  
bw0 20@O*  
z2v<a{e  
WV@X@]U  
杂项帐户sundry account FvAbh]/4  
yIWc\wv  
gY%OhYtF2  
eX@ v7i,}  
详细帐单||明细表detail account l[Tt[n  
9p4%8WhJ  
hAlPl<BO#V  
TqXg e{r  
呆帐bad account nPcxknl(pd  
C_-%*]*,j  
,!r@9 T  
N6WPTUQ1mF  
会计项目title of account }|SIHz!R  
f&f`J/(  
NtqFnxm/  
WX ,p`>n  
会计薄||帐薄account-book 27Cz1[oX  
CX]RtV!  
!ZX&r{pJp  
~};]k}  
营业报告书||损益计算表account of budiness||business report &{BBxv)y  
4`$5 _} j!  
9uKOR7.zbo  
#jOOsfH|k  
借贷细帐||交验帐account rendered &yB%QX{3  
<>VID E  
q?(A!1(u  
n%n'1AUP:  
明细帐account stated 1E8$% 6VV  
*B %y`cj|  
)sRN!~  
b/z'`?[  
与…银行开立一户头to open an account with o T:j:n  
!;TR2Zcn  
 ccRlql(  
$y8mK|3.3u  
与…银行建立交易to keep account with u IAZo;  
,tau9>!  
UE\% e9<l  
dr.**fGYde  
继续记帐to keep account KuIkul9^%  
3'.! +#  
vz- 9<w;>a  
={\![{L  
与…有交易to have an account with ,|6Y\L  
p@vpd  
Ad^dF'SN  
P a3{Ds  
作成会计帐||有往来帐项to make out an account with :wFb5"  
>ze>Xr'm5=  
!&qx7eOSpP  
2@rp<&s  
清算||清理债务to make up an account _L8Mpx*E  
u.$Ym  
]U_5\$  
}*0,>w>  
清洁帐目||与…停止交易to close ones account with < }<#W/  
$[)6H7!U)  
~u};XhZ   
,m2A p\l  
结帐to close an account t-'I`I  
]^Sd9ba   
MKV=m8G=  
dz{#"No0  
清理未付款to ask an account||to demand an account r;c' NqP  
Qk?jGXB>^  
nUiS<D2  
;+ TMx(  
结清差额to balance the account with s[Y)d>~\$=  
k}- "0>  
W/b"a?wE{  
_2NN 1/F5  
清算to settle an account||to liquidate an account||to square an account =n> iQS  
s>LA3kT  
np<f,  
~C%2t{"  
审查帐目||监查帐目to audit an account n;e."^5  
P h9Hg'  
&r&;<Q  
K4 iI:  
检查帐目to examine an account 3 %z   
jVLY!7Z4  
);0<Odw%.  
/p[|DJo M  
转入A的帐户to charge the amount to As account ^`l"'6  
1_N~1Ik  
m"96:v  
}rO?5  
以计帐方式付款to pay on account j 9{O0[v  
C4&U:y<ju  
qFV;n6&V  
aQz|!8Is  
代理某人||为某人on ones account||on account of one szf"|k!  
bRx2 c  
pem3G5 `g=  
CnxK+1n l  
为自己计算||独立帐目on ones own account mle_*Gy8  
1~["{u  
vF5wA-3&t  
 f$:7A0  
由某人收益并负风险on ones account and risk||for ones account and risk |pfhrwJp  
Y}AmX  
vp"%IW  
ygmv_YLjm  
由某人负担for ones account||for account of one '"!z$i~G=  
lcu("^{3  
l=oN X"l=  
BP)q6?Mz  
按某人指示||列入某人帐户by order and for account of one <_##YSGh,  
$sA,$x:^xI  
sN} s61  
J!21`M-Ue  
列入5月份帐目for May account N&6_8=3z  
zvek2\*rO  
YD/B')/ s  
+=|hMQ;  
编入某中帐项下to pass to the account of||to place to the account of aukk|/3Ih  
8zP:*|D  
8m#}S\m  
e%P+KX  
寄出清算书to send in an account||to send in render an account D8r>a"gx  
.){e7U6b{  
{] t\`fjrg  
c8 bca`  
支票薄cheque book an*]62l  
F&W0DaH  
_&k'j)rg  
%JP&ox|^&  
支票陈票人cheque drawer /3CHE8nSh  
`^ieT#(O  
%v?jG(o  
J~_L4* Jw  
持票人cheque holder R-r+=x&  
%Y)PH-z  
Zu2m%=J`  
baUEsg[~V  
不记名支票cheque to bearer||bearer cheque KKeb ioW  
b xk'a,!S  
]y1$F Ir+  
2ru*#Z#(  
记名支票||认人支票cheque to order B-y0;0  
;,F-6RNj  
T[Z <bW~0  
N>&{Wl'y\  
到期支票antedated cheque nZ2mEt  
w>NZRP_3  
R`Ys;g/!  
{#dp-5V  
未到期支票postdated cheque Mr5('9%  
I2t-D1X  
1=9qAp;?o  
Z/V`Z* fy  
保付支票certified cheque .RQXxw  
[M7iJcwt  
pz*/4  
)V[w:=*  
未获兑现支票,退票returned cheque ,mO(!D  
x*loACee.  
%:'1_@Ot 2  
{<- ouD  
横线支票crossed cheque ( )JYN5  
b:}wR*Adc  
|kBg8).B  
)o " SB1  
普通横线general crossing 7` uA  
 m+7 2C]9  
~_dBND?  
gZ `#tlA~  
特别横线special crossing ~,1-$#R  
i#@v_^q  
>0g `U  
:w {M6mM>  
空白支票blank cheque (x1"uy7_  
3&a*]  
,%)WT>  
WQIM2_=M  
失效支票,过期支票stale cheque M@!]U:5~V  
;9!yh\\   
V\k5h  
1eE]4Z4Q  
普通支票open cheque Y-neD?VN  
evndw>  
7N}\1Di5  
-tK;RQYax  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 3 2iWYN  
xvdnEaWe$  
By"^ Z`EP4  
_Ssv:x c,  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges hIzPy3  
|04}zU%N  
 hZss  
6bRQL}[  
支票换现金||兑现to cash a cheque `F- Dd4B  
|$.sB|_ N  
Q8gdI  
_Sk< S  
清理票款to clear a cheque \DcC1W  
eBYaq!t k  
^;bGP.!p  
dp//p)B>  
保证兑现to certify a cheque }'w^<:RSy  
L!+[]tB  
*xZQG9`kt  
g`~lIt [=  
填写支票数额to fill up a cheque Be14$7r  
x%:> Ol  
zM8/ s96h  
PTI'N%W  
支票上划线to cross a cheque soQv?4  
H,4,~lv|  
o{-USUGj7  
~qLhZR\g^  
开发支票to make out a cheque V)?x*R*T)  
fbx;-He!  
+poIgjq0  
*2m&?,nJ  
签发支票,开立支票to draw a cheque||to issue a cheque !3X%5=#L4  
xt<, (4u  
,rl <ye*&  
"` ?W u  
透支支票to overdraw a cheque v\?\(Y55Y  
2Z IpzH/8  
1 Z$99  
\'^Z_6{w  
背书支票to endorse a cheque 5f`XFe$8  
iqv\ag  
82@;.%  
n]ppO U|[  
请付票款||清付票款to pay a cheque||to honour a cheque $ O]E$S${  
{</$Ob K  
$RFu m'`5  
GE3U0w6WbK  
支票退票to dishonour a cheque <2@<r t{  
?BWvF] p5/  
tgF(=a]o  
OHtZ"^YG  
拒付支票to refuse a cheque [>]VN)_J5  
'`goy%Wd  
b8b PK<  
j>Bk; f|  
拒付支票to stop payment of a cheque tL4]6u  
A'AWuj\r2R  
>0;"qT  
 ?Ge*~d  
提示要求付款to present for payment K/.hJ  
)'I<xx' 1  
/qQ2@k  
_~#C $-T  
见票即付持票人payable to bearer HOQ _T4  
vM3|Ti>a'  
[@Fe RIu8  
WO*WAP)n  
支付指定人payable to order #]\G*>{  
mBgx17K/-_  
*1 $~CC7  
AU?YZEAei  
已过期||无效out of date||stale R\Ynn^w  
8/kO9'.P  
2mp>Mn~K^  
u(G;57ms  
请给出票人R/D||refer to drawer ;51!a C  
%Ja{IWz9L  
@/2wmza%2  
czsoD) N  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Gt%?[  
d=OO(sf  
68br  
=/'*(\C2  
文字与数字不一致words and figures differ >`V|`Zi ?  
mE@o27  
>5},qs:lZ  
v5bb|o[{K  
支票 V^5k> `A  
{kO:HhUg  
时间已过account closed S@2Jj>3D?  
EsxTBg  
[Ik B/Xbw|  
$mg h.3z0  
更改处应加盖印章alterations require initials t:@A)ip  
=xWW+w!r  
nk,Mo5iqV  
MJR\ g3  
ej53O/hP  
x3F L/^S  
时间已过effects not cleared q9z!g/,d/  
m<LzB_ G\  
QMpA~x_m  
|B WK"G  
停止付款payment stopped MZMv.OeYt,  
{j4:. fD  
<;Z~ vZ]  
WjxBNk'f  
支票毁损cheque mutilated ;j\$[4W.i  
n8D;6#P^  
JM9Q]#'t  
|2` $g  
汇款||寄钱to remit||to send money a9JJuSRC  
DQXx}%Px  
U1tPw`0h  
" yl"A4p S  
寄票供取款||支票支付to send a cheque for payment c)~|#v   
7uH{UpslJ  
bGnJ4R3J  
I{UB!0H  
寄款人a remitter T<,tC"  
APm[)vw#f  
c`=h K*  
& b2(Y4  
收款人a remittee F?Nk:# V  
l zkn B  
A+ *(Pds  
#`wfl9tj  
国外汇票foreign Bill 5]ob;tAm  
D\~$6#B>>  
:iiTz$yk  
32'9Ch.  
国内汇票inland Bill *3oQS"8  
wpMQ 7:j  
2Ps `!Y5  
Rzj!~`&N  
跟单汇票documentary bill O3GaxM \x  
KywT Oq  
u3!!_~6,z  
*M5C*}dl  
空头汇票accommodation bill .b) (_*  
nrhpI d  
e+aQ$1^t  
#?| z&9  
原始汇票original bill ?%n9g)>Yej  
-<.NEV  
f}d@G/L  
RtEkd_2  
改写||换新票据renewed bill h"m7r4f  
:Dm@3S$4<  
*Y?]="8c#;  
lK@r?w|<M  
即期汇票sight bill||bill on demand Um&@ 0C+L  
1 SZa\ ][@  
P3>2=qK"E(  
-^N '18:  
…days after date||…days after date…日后付款 m>:ig\  
mJqP#Unik  
Z)4P>{  
`/iN%ZKum  
…months after date||…months after date…月后付款 yU`IyaazZ  
V!!'S h  
,PAKPX9v_F  
B-zt(HG  
见票后…日付款…days after sight||…days sight 0$ EJ4  
|a3b2x,  
"fw uvT 1  
T hB2U(Wf  
见票后…月付款…months after sight||…months sight b6VAyTa  
7%WI   
ymqhI\>y#  
CjCnh7tm  
同组票据set of bills ;T(^riAEl  
3Ed PKM j&  
% M:"Ai5:  
sk/ Mh8z  
单张汇票sola of exchange||sole of exchange xbIA97g-O,  
5lbh "m=  
0U~JSmj:2K  
B5S1F4  
远期汇票usance bill||bill at usance uEY5&wX`  
tL|Q{+i yE  
 7dIDKx  
{:cA'6f.b  
长期汇票long bill H2p;J#cv@  
Po[zzj>m  
xCD+qP ^  
+!wc(N[(2  
短期汇票short bill co|0s+%PBq  
*QJ/DC$  
#/6X44 *u  
+ZO*~.zZ  
逾期汇票overdue bill v4Gkf  
fk_i~K  
wz57.e!Me=  
!LA#c'  
宽限日期days of grace lRq!|.C  
vJs /ett  
G})mw  
 P7!Sc  
电汇telegraphic transfer (T.T) ~f:fOrLE#  
uq_SF.a'v  
jTJ[2WaS  
%|~ UNP$  
邮汇postal order||postal note (Am.)||post office order||money order > im4'-  
Hqk2W*UTl  
?T"crX  
bBf+z7iyc  
本票promissory note (P/N) 78"W ~`8  
70Am]L&M  
:1I,:L  
PsVA>Q,4!.  
押汇负责书||押汇保证书letter of hypothecation rXMv&]Ag  
)/Vr 5b@  
*Bj G3Jc5  
l%O-c}X  
副保||抵押品||付属担保物collateral security {_JLmyaerZ  
= zSrre  
? "gy`oC v  
r_",E=e  
担保书trust receipt||letter of indemnity +y2*[  
$n) w4p_  
c}lgWu~  
<5 +?&i  
承兑||认付acceptance iT5%X   
pJI H_H  
b< rM3P;  
4#T'Fy].  
单张承兑general acceptance ,^(T^ -  
D'X'h}+2  
Ptg73Gm&R  
.  T7ciD  
有条件承兑qualified acceptance U8d  wb  
x+&&[>-P  
2;3q](d   
7hc(]8eP  
附条件认付conditional acceptance We`axkC  
>Y:ouN~<  
sdY6_HtE  
ifkA3]  
部分认付partial acceptance   W$&Q.Z  
    
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