论坛风格切换切换到宽版
  • 3078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。   k^L (q\D  
会计报表statement of account l)|CPSN?w  
-cW5v  
}I;W  
|p+VitM7  
往来帐目account current o+vf  
qzLRA.#f^  
sM4wh_lO  
 O{4m-;  
现在往来帐||存款额current accout \ }2Wd`kD  
);6zV_^!  
v ;9s  
[Cs2H8=#  
销货帐account sales Md~ mI8  
t (1z+  
9UwDa`^  
m ;KP  
共同计算帐项joint account `b2 I)xC#  
l^vq'<kI  
<)} *S  
MHbRG_zW  
未决帐项outstanding account s810714  
3)xV-Y9  
S*]IR"YL  
Gg&jb=  
贷方帐项credit account||creditor account @-m&X2J+c  
<ya3|ycnS  
 qV}zV\Nz  
k`&mHSk-  
借方帐项debit account||debtor account YF"D;.  
mA4v  4z  
]EK"AuEz`  
ZNUV Bi  
应付帐||应付未付帐account payable o#T,vu0s  
m$o|s1t  
l5R H~F  
tSm|U<  
应收帐||应收未收帐account receivable $'&5gFr9  
b+C>p2%  
~E!"YkIr  
'`RCN k5l  
新交易||新帐new account _#L IG2d  
$HH(8NoL  
/0r2v/0  
H"-p^liw  
未决帐||老帐old account W w8[d  
X+*| nvq]  
S<>e(x3g]  
x=H*"L=  
现金帐cash account T.{I~_  
% va/x]K  
T&!>lqU!J  
8@r+)2  
流水帐running account u'N'<(\k  
nc31X  
R#r?<Ofw4  
<y!BO  
暂记帐||未定帐suspense account bT>^% H3  
:hevBBP  
>2wjV"W?  
$zdJ\UX  
过期帐||延滞帐overdue account||pastdue account r)b`3=   
C!.6:Aj  
TX*P*-'  
<oR Nd3d  
杂项帐户sundry account YsTfv1~z#  
YY.;J3C  
3wr~P  
")LF;e  
详细帐单||明细表detail account _h.[I8xgYG  
?d_Cy\G  
~gV|_G  
E7*]t_p"  
呆帐bad account <:ZN  
GI~;2 `V  
Fc nR}TE  
xWV_Do)z  
会计项目title of account C 4n5U^  
E`'+1  
E-Mp|y/V  
:Z/ ig%  
会计薄||帐薄account-book 5-+Y2tp}  
EJ86k>]  
-m__I U  
]`|bf2*eA  
营业报告书||损益计算表account of budiness||business report x^SE>dy ?z  
Bd7A-T)q!  
."H5.'  
XL"e<P;t  
借贷细帐||交验帐account rendered K|s+5>]W/[  
i=SX_#b^  
fs`<x*}K  
l,d8% \  
明细帐account stated #}A!Bk   
M"P$hb'F  
 L ~  
fygy#&}~  
与…银行开立一户头to open an account with paF2{C)4  
7gJ`G@y  
jOe %_R  
*rqih_j0  
与…银行建立交易to keep account with 5[;^Em)C  
]{;K|rCR-  
V6Q[Y>84~a  
GHoPv-#  
继续记帐to keep account s~TYzfA  
2/h Mx-  
aUJ&  
'r'uR5jR  
与…有交易to have an account with  EGV@L#  
:1A Ound  
8Y4YE(x5  
OtnYv  
作成会计帐||有往来帐项to make out an account with D@0eYX4s  
@ VJr0  
<;acWT?(  
?X eRL<n  
清算||清理债务to make up an account MenI>gd?  
]5} =r  
aeg5ij-]u@  
5#iv[c  
清洁帐目||与…停止交易to close ones account with @jjp\~  
b@,w/Uw[*  
0w \gxd~'  
fEM8/bhq  
结帐to close an account 'av OQj]`K  
_:TD{EO$  
!WrUr]0IP  
56L>tP  
清理未付款to ask an account||to demand an account Gd"lB*^Ht  
u(d>R5}'  
X3q'x}{  
m-;u]X=a  
结清差额to balance the account with in%+)`'nH7  
=:#$_qR  
_hXadLt  
BPC$ v\a  
清算to settle an account||to liquidate an account||to square an account [5:F  
S6K aw  
uD<*g(R  
WT!%FQ9  
审查帐目||监查帐目to audit an account /(vT49(]  
ZfMJU  
_a c_8m  
%*LdacjZ  
检查帐目to examine an account x OZ?zN  
`kFxq<?aK  
DGp'Xx_8  
ah~7T~  
转入A的帐户to charge the amount to As account \z<'6,b  
II),m8G  
O@Xl_QNxc!  
RN!oflb  
以计帐方式付款to pay on account ` R^[s56wp  
) D(XDN  
nfl6`)oW  
377$c;4 F  
代理某人||为某人on ones account||on account of one I:='LH,  
Px)VDs=k  
I'J=I{p*  
[NJ!  
为自己计算||独立帐目on ones own account 8qt|2%  
$] w&` F-  
w_eLas%  
|L0s  
由某人收益并负风险on ones account and risk||for ones account and risk nuXaZRH  
!+CRS9\D   
OHe<U8iu%  
l6)*u[}E   
由某人负担for ones account||for account of one 3 \6jzD  
{s 4:V=J  
pH)V:BmJ  
KXYq|w  
按某人指示||列入某人帐户by order and for account of one ?6~RGg  
!t[X/iu  
}LQ&AIRN  
.wYx_  
列入5月份帐目for May account llQDZ}T  
+5 @8't  
0 R^Xn  
>.~^(  
编入某中帐项下to pass to the account of||to place to the account of }1epn#O_4  
Ks9"U^bPs  
v-&^ G3  
%-H   
寄出清算书to send in an account||to send in render an account _?`3zm4  
Ge|caiH1I  
Fb[<YX"  
oZP:}= F  
支票薄cheque book ;V`~'357%  
N CX!ss  
${mHbqN  
}_XKO\   
支票陈票人cheque drawer %xkqiI3Ff  
5qB>Song  
Uu8Z2M  
=<R77rnY&  
持票人cheque holder Q!|. ,?V  
En-eG37 l  
rzY7f: '  
"5ah{,  
不记名支票cheque to bearer||bearer cheque 6BNOF66kH  
aFd ,   
@(&ki~+   
]-["sw  
记名支票||认人支票cheque to order Y#NlbKkzu  
) T 3y,*  
Pg7W:L7  
's!EAqCN  
到期支票antedated cheque ) Q]kUG#`  
V#C[I~l  
\O72PC+  
44($a9oa2  
未到期支票postdated cheque Vg&` f  
ub./U@ 1  
FpCj$y~3  
^cBA8 1  
保付支票certified cheque N] }L*o&  
;sC X_`t0E  
NTls64AS.  
Wvm f[!V;  
未获兑现支票,退票returned cheque \d%&_rp  
Vad(PS0  
phEM1",4T  
+2MsyA?6_  
横线支票crossed cheque I?Eh 0fI  
)xlNj$(x5n  
o#Rao#bD:  
C&K%Q3V  
普通横线general crossing }a|S gI  
ayHI(4!$j  
  NM  
1 NLawi6  
特别横线special crossing )6^b\`  
1K4LEg a`  
 H[fD >  
k;l^wM  
空白支票blank cheque B qKD+  
 FxD\F  
?^5W.`Y2i  
;@ %~eIlu  
失效支票,过期支票stale cheque 31<hn+pE &  
,TeDJ\k  
+!'6:F  
Td X6<fVV  
普通支票open cheque Ed.~9*m  
 2gb49y~  
"JbFbcj  
)u'oI_  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount C[_{ $j(J  
^k t# [N  
K \,&wU  
x !]ZVl]  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges jKM-(s!(  
DM~Q+C=Yr  
d #y{eV$Q  
=DG aK0n  
支票换现金||兑现to cash a cheque (~zdS.  
^V_vpr]}P  
W~Eq_J?I  
rS{Rzs^@  
清理票款to clear a cheque FV!  
FzFY2h;n]B  
UIIunA9  
Hg*6I%D[So  
保证兑现to certify a cheque \[ +ZKj:  
w9H%u0V?  
\Vr(P>  
2px l!  
填写支票数额to fill up a cheque d+[hB4!l2  
nke [}Hqf  
JY_+p9KfyQ  
j;J4]]R;o  
支票上划线to cross a cheque qf(!3  
.#lQZo6$\|  
gj$ gqO`B  
6(<M.U_ft  
开发支票to make out a cheque =DcKHL(m  
g>T'R Vb  
y85GKysT  
#eR*|W7o  
签发支票,开立支票to draw a cheque||to issue a cheque yngSD`b_P  
 UTHGjE  
BVC\~j j  
+8mfq\ Y1  
透支支票to overdraw a cheque L`yS '  
*"q ~z  
*:_ xy{m\  
%(,JBa:G  
背书支票to endorse a cheque oT_k"]~Q~2  
){icI <  
+f;z{)%B  
"72 _Sw  
请付票款||清付票款to pay a cheque||to honour a cheque C4#'`8E  
<+ >y GPp  
Mp7r`A,6  
lH T?  
支票退票to dishonour a cheque  ceyZ4M  
+'y$XR~W{  
:&9#p% /  
^W3xw[{  
拒付支票to refuse a cheque eiJ $}\qJL  
pn {Nk1Pl  
` ~VV1  
E{(7]Wri  
拒付支票to stop payment of a cheque G0xk @SE  
xBl}=M?Qu  
 G\ru%  
}Q/xBC)  
提示要求付款to present for payment 2PAo tD4+I  
AW%^Xt  
qIuY2b`6  
Kw"7M~  
见票即付持票人payable to bearer P8:k"i/6J  
lk)38.  
cRI&cN"o  
=Pd3SC})6V  
支付指定人payable to order v`*!Bhc-  
X j.6A,}^  
 j^Bo0{{  
A)/_:  
已过期||无效out of date||stale at/besW  
rB< UOe  
65)/|j+  
!J3g,p*  
请给出票人R/D||refer to drawer 6zaO$  
n]r7} 2hM  
Y'DI@  
> CZ|Vx  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L:}hZf{p*  
XSpX6fq  
Oz-X}eM  
)xo IH{  
文字与数字不一致words and figures differ OLXG0@  
LW{7|g  
z^ rf;  
oDrfzm|[Y  
支票 5,Mc` IIK1  
R]/3`X9!d>  
时间已过account closed 6H53FMqr  
Z[[q W f  
;vy"i  
<V5(5gx  
更改处应加盖印章alterations require initials |p-, B>p!  
v8 I&~_b   
pi 7W8y  
L 1H!o!*  
g~rZ=  
kD8$ir'UYG  
时间已过effects not cleared RplLU7  
Tuo`>ZA  
tMR&>hM  
P\pHos  
停止付款payment stopped TMpV .iH  
6k|o<`~,  
zn@<>o8hU  
O&RW[ml*3  
支票毁损cheque mutilated yT.h[yv"w  
&7VN?ox1  
o:W>7~$jr=  
V|13%aE_v  
汇款||寄钱to remit||to send money sf<S#;aYqn  
=\"88e;b2  
 _zvCc%  
lm i,P-Q  
寄票供取款||支票支付to send a cheque for payment  LP-~;  
%JF^@\E!|  
7/& i'y  
>E;kM B  
寄款人a remitter Hk VnTC  
($pNOG H  
DvB!- |ek  
 sC1Mwx  
收款人a remittee NvW`x   
@a$_F3W  
w$[&ejFb  
dWqKt0uh!  
国外汇票foreign Bill O]3$$uI=QE  
lqe|1vN  
`u$  Rd   
wI8  
国内汇票inland Bill |;sL*Vr  
/Jj7 +?  
%A64AJZ  
 DA]<30 w  
跟单汇票documentary bill p!B& &)&db  
kl%%b"h'  
n_QSuh/Wn  
-FpZZ8=,M2  
空头汇票accommodation bill MdXOH$ ps  
C@d*t?  
0)F.Y,L  
E:vgG|??  
原始汇票original bill J=7.-R|t  
/S 2lA>  
(+uM |a  
0Xo>f"2<f  
改写||换新票据renewed bill *U>"_h T0  
VaP9&tWXj  
+q n[F70}  
_E'F   
即期汇票sight bill||bill on demand ]Q0m]O aT  
m';j#j)w  
bpP-wA^Hd  
[x{z}rYH  
…days after date||…days after date…日后付款 $ix:S$  
cD.afy  
corNw+|/w  
wnUuoX(  
…months after date||…months after date…月后付款 t 2x2_;a  
Ey|{yUmU+  
m.F}9HI%hN  
jkAWRpOc)  
见票后…日付款…days after sight||…days sight #zmt x0  
)j,Y(V$P  
9K!kU6Gh  
!0-KB#  
见票后…月付款…months after sight||…months sight d?:KEi-<7  
s.|OdC>U =  
'Em3;`/C*+  
B(|*u  
同组票据set of bills >0F)^W?  
Ec/&?|$  
-al\* XDz  
,3XlX(P  
单张汇票sola of exchange||sole of exchange OQ(w]G0LP  
='A VI-go5  
[#@\A]LO  
lXpbAW  
远期汇票usance bill||bill at usance cN%  r\  
0oK_uY 4g  
E)3Ah!  
k3(q!~a:.}  
长期汇票long bill c,CcKy;+  
e"#QUc(  
UuS6y9@v  
[]lMv ZW  
短期汇票short bill !;3hN$5  
o$QC:%[#  
7 D(Eo{ue  
nsL"'iQ  
逾期汇票overdue bill 0tKVo]EK  
Nl]_Ie6  
 $UD$NSl  
LZtO Q__B)  
宽限日期days of grace z:^ (#G{  
MgO_gFr  
~6A;H$dr  
j> 8S,b=%  
电汇telegraphic transfer (T.T) GIb,y,PDB  
hbdB67,  
_Z>n y&   
>P+o NY  
邮汇postal order||postal note (Am.)||post office order||money order / Q| Z&-c  
|A.nP9hW  
BT)PD9CN(  
Tnv,$KOhs  
本票promissory note (P/N) S5BS![-QK  
d>gQgQ;g  
{ uDH-b(R  
D\^mh{q(  
押汇负责书||押汇保证书letter of hypothecation 9!_JV;2  
.[r1Qz7G  
1B#iJZ}  
z6*r<>Bf+b  
副保||抵押品||付属担保物collateral security (gRTSd T ?  
:}U jX|D  
b*(, W  
=pZ$oTR  
担保书trust receipt||letter of indemnity q eDXG  
}Ug$d>\  
- lqD  
llN/  
承兑||认付acceptance 7{tU'`P>  
!hFzIp  
;m=k FZ?  
XU<XK9EA  
单张承兑general acceptance nx(jYXVT  
KVevvy)W  
d]USk&8  
u9{SG^  
有条件承兑qualified acceptance U2 )?[C1q{  
 f?r{Q  
]VR79l  
cQ;@z2\  
附条件认付conditional acceptance O]Ey@7 &  
b")O#v.  
Mtl`A'KQ/K  
|!81M|H  
部分认付partial acceptance   l,6' S8=  
    
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