论坛风格切换切换到宽版
  • 4190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。   w AdaP9h  
会计报表statement of account xh<{lZ)KJ  
~#so4<A`3  
c3rj :QK6I  
Hsov0  
往来帐目account current GHLFn~z@XJ  
u f<%!=e  
!.iFU+?V  
6Rif&W.xy  
现在往来帐||存款额current accout   h)W#  
+7lr#AvU/  
Ed;!A(64r  
U4Y)Jk  
销货帐account sales "5$p=|  
;InMgo,  
? YIe<  
ZF#lh]  
共同计算帐项joint account Rq",;,0ZJ  
pwSkwJ]  
(}T},ygQ  
i *4v!(E  
未决帐项outstanding account K'Wv$[~Dc  
pnuwj U-  
zcOm"-E-  
41.xi9V2  
贷方帐项credit account||creditor account x6\VIP"9L  
 -y_q  
=SW<Vhtb  
i 8 cmT+}>  
借方帐项debit account||debtor account j~+(#|  
 RZqMpW  
E)p[^1WC  
K'E)?NW69  
应付帐||应付未付帐account payable GqP02P'2  
6&LmR75C  
j+lcj&V#  
tK+JmbB\  
应收帐||应收未收帐account receivable hCX/k<}I  
KdTWi;mV2-  
 9,tk  
U? U3?Y-k`  
新交易||新帐new account Mxd7X<\$  
nemC-4}  
|XQ\c.A  
x=\W TC  
未决帐||老帐old account Kxh WZ3  
a 7b1c!  
J*%IvRg  
^x( s !4d]  
现金帐cash account FKf2Q&2I  
R:^jQ'1  
D~Q -:G$x  
@L607[!?  
流水帐running account z -]ND  
g>b{h kIXg  
p ]s)Xys  
>&uG1q0p.  
暂记帐||未定帐suspense account {sn:Lj0  
FN$ hEc!  
fwR3=:5~  
_-N S-E  
过期帐||延滞帐overdue account||pastdue account C):RE<X  
>;E[XG^  
F[aow$",+}  
>)Ih[0~M  
杂项帐户sundry account >z=_V|^$  
| . bp  
D+ki2UVt&  
qF9rY)ifm  
详细帐单||明细表detail account K?l1Gj  
$}[Tj0+:  
U3ygFW%  
, N :'Z  
呆帐bad account ^iaeY jI  
jgiP2k[Xom  
wp/u*g  
H>AzxhX[n  
会计项目title of account P\ yt!S2  
Kd_WN;l  
Q@3.0Hf|{  
nMU#g])y)  
会计薄||帐薄account-book JOj\#!\>k0  
7f4R5c  
0Sz&Og uv  
cz_4cMgxu  
营业报告书||损益计算表account of budiness||business report /)8  0@  
\!UNa le  
b0a'Y"oef4  
Z$R2Z$f  
借贷细帐||交验帐account rendered #vO3*-hs  
=N,KVMxw  
^qpa[6D6x  
Rl4r 9  
明细帐account stated >Kl78 w:  
-_jV.`t  
>l$vu-k)~4  
b("JgE`  
与…银行开立一户头to open an account with uTJi }4cw  
O$ i6r]j_  
>J=x";,D|~  
XEqg%f  
与…银行建立交易to keep account with ` n{rzenPX  
$ql-"BB  
;{|a~e?Y  
|-7<?aw"  
继续记帐to keep account f{e*R#+&  
ADX}  
\h^bO xh  
D<7S P,D  
与…有交易to have an account with [BhpfZNKRA  
T[)) ful  
Ja-D}|;  
-<#n7b  
作成会计帐||有往来帐项to make out an account with "xdJ9Z-B  
yZ&By?.0  
}wR)p  
ilK8V4k<T)  
清算||清理债务to make up an account + ZXGT  
KGUpXMd^Z  
'OGOT0(  
9\)NFZ3Mz  
清洁帐目||与…停止交易to close ones account with e:[ Kp6J  
HZQI|  
s)=L6t^a6  
v%3)wD  
结帐to close an account nVG\*#*]|  
if5Y!Tx?G  
HXU"]s2Z  
cXJgdBwo  
清理未付款to ask an account||to demand an account h Zlajky  
zJ9ZqC]  
LWbWj ^  
.WL507*"Ce  
结清差额to balance the account with "4"\tM(  
tBBN62^ X  
`@.YyPxX\  
3|:uIoR{  
清算to settle an account||to liquidate an account||to square an account J=K3S9:n]g  
n E-=7S L  
aic6,>\!'  
*ep!gT*4  
审查帐目||监查帐目to audit an account #bu`W!p}  
=< CH(4!  
|r-<t  
4)j<(5  
检查帐目to examine an account 0nie>  
ciC4V^f  
M/V >25`  
n]Dq  
转入A的帐户to charge the amount to As account 1rPeh{SZ  
LR)is  
bf;IJ|v^  
=r0!-[XCa  
以计帐方式付款to pay on account #UND'c(5  
[RpFC4W  
3SIB #"9  
'&<-,1^L  
代理某人||为某人on ones account||on account of one He !0&B\7h  
)%j)*Ymz;  
* )]SsM1  
X<9DE!/)  
为自己计算||独立帐目on ones own account W>@%d`>o5  
RM<\bZPc  
r LfS9H  
mOXI"q]p  
由某人收益并负风险on ones account and risk||for ones account and risk e9 B,  
g<.8iW 'c  
NZlJ_[\$C  
+H<%)Lk J  
由某人负担for ones account||for account of one P;_dil G  
Ne9 .wd  
B !tt e )  
4|+ |L_  
按某人指示||列入某人帐户by order and for account of one JR<R8+@g_  
q6G([h7  
=kc{Q@Dk  
Z#J{tXZc  
列入5月份帐目for May account b&_p"8)_  
Fk9(FOFg  
41uS r 1  
(u'/tNGS  
编入某中帐项下to pass to the account of||to place to the account of }bnkTC  
&0C!P=-p  
LA wS8t',  
{W4t]Ff  
寄出清算书to send in an account||to send in render an account &YMVoyVD  
J2cNwhZ  
r2Z`4tN:  
{ o;0Fx  
支票薄cheque book r=[} 7N  
Fh/C{cX9g  
<1 LuYEDq  
RI*%\~6t?  
支票陈票人cheque drawer mn4;$1~e>H  
'#Fh J%x  
#62ww-E~  
$?GO|.59  
持票人cheque holder }N|/b"j9  
)I$Mh@F  
J~Ph)|AiS  
K*}j1A  
不记名支票cheque to bearer||bearer cheque vVf!XZF  
h/VYH(Tj  
UCWU|r<s,  
Arv8P P^'  
记名支票||认人支票cheque to order mT9\%5d3  
X5yhS  
|S}*M<0  
3// v{ce1]  
到期支票antedated cheque W P&zF$  
{2Ibd i  
18HHEW{  
SYwNx">Bq  
未到期支票postdated cheque $3Ia+O   
#e=^-yE  
h zH5K  
#lC{R^SL  
保付支票certified cheque 4>HGwk@+8  
N{yZk"fq:6  
$ g^;*>yr  
]mh+4k?b  
未获兑现支票,退票returned cheque <am7t[G."  
q'r3a+  
{XCrjO|  
R}Y=!qjYE=  
横线支票crossed cheque ; v'Y' !-J  
b#U%aPH  
F"C Yrt  
Q!{Dw :7  
普通横线general crossing t*#&y:RG  
gD\}CxtG  
(Vv]:Y]  
rY= #^S  
特别横线special crossing O5?Eb  
B=r/(e  
3"n8B6  
jg8P4s  
空白支票blank cheque :<gk~3\  
c53`E U  
g < o;\\  
~] 2R+  
失效支票,过期支票stale cheque tK H!xit  
: eFc.>KoD  
+bn w,B> <  
J;`~ !g  
普通支票open cheque  (I.`bR  
4C cb!?  
sCl,]g0{  
SI9hS4<j  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount L />GYx  
{[?|RC;\Y  
HWBom 8u0  
oUSG`g^P(M  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges lz 6 Aj  
PgAfR:Y!  
>6 #\1/RP  
!y?hn$w0  
支票换现金||兑现to cash a cheque y~jIA p  
CK</2w+  
$O8V!R*  
y9hZ2iT  
清理票款to clear a cheque u'1=W5$rK  
{eEWfMKIn  
uek3Y[n  
JUFO.m^w  
保证兑现to certify a cheque auW]rwY  
Q%2 Lyt"(  
5#\p>}[HG  
 F`.7_D  
填写支票数额to fill up a cheque s= fKAxH  
/ nFw  
A5ID I<a  
V2%wb\_z  
支票上划线to cross a cheque VAE?={-  
#U D  
7F:;3c  
dRa<,@1"  
开发支票to make out a cheque p9WskYpm  
`kSCH; mwP  
E(_I3mftm  
y(h(mr  
签发支票,开立支票to draw a cheque||to issue a cheque _|:bac8pL  
O Zm[i H  
K<JP9t6Qd  
[frD L)  
透支支票to overdraw a cheque #!,`EU  
RgA4@J#  
R7c)C8/~  
F|`B2Gr  
背书支票to endorse a cheque em!R9J.  
Sr 4 7u{n  
_ D}b  
$ow`)?sh  
请付票款||清付票款to pay a cheque||to honour a cheque 5)NBM7h  
SfSEA^@|  
&(^u19TKl  
R6mJFE*6T9  
支票退票to dishonour a cheque 0]W]#X4A  
RmV/wY  
E*CQG;^=N  
Ytwv=;h-   
拒付支票to refuse a cheque 6XK`=ss?  
p Y>-N  
A;a(n\Sy  
\1C!,C  
拒付支票to stop payment of a cheque >/kG5]zxY  
S{7ik,Gdg  
"gajBY  
s{J!^q  
提示要求付款to present for payment g4SYG)'R+  
]m#M wN$  
Mv`LF  
y"L`bl A9}  
见票即付持票人payable to bearer Rn_W|"  
LNxE-Dp  
MXJ9,U{<C'  
MGyB8(  
支付指定人payable to order L{%a4 Ip  
,W8Iabi^  
m&~Dj#%(w  
8 E+C:"  
已过期||无效out of date||stale 'Qq_Xn 8  
UMi`u6#  
lrX0c$)  
yP9wYF^A\  
请给出票人R/D||refer to drawer L0|hc  
)'dH}3Ba  
[67E5 rk-  
\ jXN*A  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;(0$~O$3u  
! }?jCpp  
^zPEAXm  
4'hcHdL9   
文字与数字不一致words and figures differ ?&<o_/`-H5  
H?(SSL  
A1t~&?  
~^fZx5  
支票 1+{{EOZ4  
;dZZ;#k%  
时间已过account closed tm RXgTS  
ARwD~ Tr  
tq6!`L}3  
0 e ~JMUb  
更改处应加盖印章alterations require initials ;m{1 _1  
Ep3N&Imp  
J({Xg?  
vJc-6EO  
']z{{UNUN  
x vl#w  
时间已过effects not cleared l=)xo@6  
-g Sa_8R  
FX`>J6l:X  
VfC<WVYiZ  
停止付款payment stopped Z|j>gq  
*>' V1b4}  
ipgC RHE  
vB| hZTW  
支票毁损cheque mutilated Tc &z:  
q{I%Q)t)gU  
sF?TmBQ*  
Z=Y& B>:[  
汇款||寄钱to remit||to send money JZ*/,|1}EC  
K;Uvb(m{&  
>xYpNtEs  
6/Xk7B  
寄票供取款||支票支付to send a cheque for payment \[_t]'p  
yyRiP|hJ  
lN?qp'%H`  
cr?Q[8%t1  
寄款人a remitter  L Mbn  
\lf;P?M^  
5Y'qaIFR  
bvr^zH,C  
收款人a remittee {V$|3m>:*  
Tx=-Bb~;  
ag#S6E^%S  
)Y6 +  
国外汇票foreign Bill G"U9E5O  
2U\u4N O{  
foF({4q7b^  
;F!5%}OcL%  
国内汇票inland Bill RJ ||}5  
NI}yVV  
k,E{C{^M  
&(G\[RWp\  
跟单汇票documentary bill !&ayYu##{  
7BjJhs  
otl0J Ht*+  
\y)rt )  
空头汇票accommodation bill T/Gz94c  
4Lh!8g=/  
k_qd |  
}=UHbU.n~!  
原始汇票original bill _8riUt  
H*QIB_  
^ft>@=K(|  
^aMg/.j  
改写||换新票据renewed bill fc%xS7&  
4(~L#}:r!  
DiScFx |rE  
EXwo,?I  
即期汇票sight bill||bill on demand " 4K(jXq|  
Lh"<XYY  
pV +|o.<C  
{3p4: *}  
…days after date||…days after date…日后付款 Z!#!Gu*V  
1N^[.=  
1k5Who@  
.hP D$o  
…months after date||…months after date…月后付款 =wHVsdNCN  
5C*Pd Wpl  
[vK ^Um  
*{@Nq=fE  
见票后…日付款…days after sight||…days sight )uIe&B  
V>%rv'G8  
%~JJ.&  
+L| ?~p`V  
见票后…月付款…months after sight||…months sight Eh;'S"{/?j  
bv9]\qC]T<  
Sh~dwxp*"  
dA`IEQJL  
同组票据set of bills Co_A/  
BB$>h}  
OU(8V^.  
A*R^n}sh  
单张汇票sola of exchange||sole of exchange b8VTo lJ  
ua Gk6S  
qu6D 5t  
x{8xW0  
远期汇票usance bill||bill at usance vq0Tk bzs  
Oo8VeRZ  
"f2$w  
HT cb_a  
长期汇票long bill '8. r-`l(  
Yty/3T3)e  
n;Q7X>-f8`  
A5RN5`}  
短期汇票short bill |`,2ri*5A  
omu|yCK  
B =T'5 &  
'$IKtM`L  
逾期汇票overdue bill K.nHii   
f:,DWw`B  
[{,T.;'<j  
xJvmhN/c  
宽限日期days of grace LTCb@L{^i  
EHIF>@TZ  
vHc%z$-d  
fLD, 5SN  
电汇telegraphic transfer (T.T) D~iz+{Q4  
9@:2wR |  
7~% ?#  
f=Gg9bnm3  
邮汇postal order||postal note (Am.)||post office order||money order ")5":V~fN  
Jbg/0|1  
o5O#vW2Il&  
\ gGW8Q;  
本票promissory note (P/N) a=1@*ID  
M}-Rzc  
S-b/S5  
dNH08q8P  
押汇负责书||押汇保证书letter of hypothecation $am$ EU?s  
O`\;e>!t  
Rz /gtEP  
rmm0/+jY  
副保||抵押品||付属担保物collateral security 7wqK>Y1a  
9(7-{,c  
'<xXK@=KEI  
J#(LlCs?@c  
担保书trust receipt||letter of indemnity qLG&WB  
4G0m\[Du  
 -p-ZzgQ  
W:nef<WH  
承兑||认付acceptance v^NIx q}U  
\fd v]f  
2tEkj=fA-  
EU;9 *W<  
单张承兑general acceptance QXFo1m  
FUb\e-Q=  
nEy&>z  
]Sz:|%JP1  
有条件承兑qualified acceptance n\'4  
yYYSeH  
&64h ;P<  
vWv"  
附条件认付conditional acceptance [ /b2=>  
|F[+k e  
m,w A:o$'  
 KC6.Fr{  
部分认付partial acceptance   b3[ !V{|  
    
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