论坛风格切换切换到宽版
  • 2770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。   ADoxma@  
会计报表statement of account \hSOJ,{)U  
AhOvI {  
_1w?nN'  
Hd(|fc{2  
往来帐目account current Fwn4c4-%  
;74hOHDS  
!QoOL<(){  
%zg&eFRHI  
现在往来帐||存款额current accout ]m0MbA  
n,eO6X 4  
RFyeA. N  
I>X_j)  
销货帐account sales zItf>j7|Z  
a}l^+   
OA#AiQUR  
kJP fL s  
共同计算帐项joint account ,}%+5yH  
"y@B|  
;hsgi|Cy-  
Lx&2)  
未决帐项outstanding account Q>s>@hw  
F5 Tah{  
#&vP(4p  
+J E h7  
贷方帐项credit account||creditor account (I~-mzu\  
n m4+$GW   
@;m7u  
=>".  
借方帐项debit account||debtor account (hTe53d<S?  
.{as"h-.O  
o@[yF<  
`A O_e4D0i  
应付帐||应付未付帐account payable L1#z'<IO  
VZNMom,Wr  
|eIEqq.Eb  
r (Ab+1b  
应收帐||应收未收帐account receivable >W[8wR  
F3/aq+<P[  
X-Y:)UT  
!K;\{/8  
新交易||新帐new account _ 1[5~Pnh  
(Nd5VuI  
k mjSSh/t  
g1-^@&q  
未决帐||老帐old account qn}w]yGW  
9(k5Irv"'h  
U1<EAGo|  
Y85M$]e,  
现金帐cash account 1au1DvH  
0?525^   
bY:A7.p7#  
#N\kMJl$l  
流水帐running account _SM5x,Zd  
E!;giPq*n  
zg,?aAm  
x_lCagRGC4  
暂记帐||未定帐suspense account ML?%s`   
o|lEF+  
Eh\0gQ=  
4PUSFZK?  
过期帐||延滞帐overdue account||pastdue account `MFw2nu@t  
+$M%"=tk  
n@[&SgZq  
p$dVGvM(  
杂项帐户sundry account P]A>"-k  
i_?";5B"  
t3!?F(&  
K:&FW l.  
详细帐单||明细表detail account t_1a.Jv  
[*ylC,w  
]JB~LQz]k  
*het_;)+{  
呆帐bad account '3B`4W,  
ed$g=qs>  
\ } ,="  
/Y:1zLs%  
会计项目title of account ZzET8?8  
%O-RhB4q  
&kh7|:{j  
=~Oi:+L  
会计薄||帐薄account-book 4Eh 2sI  
pE(\q+1<  
>}{'{ Z &  
gzDH~'8W  
营业报告书||损益计算表account of budiness||business report 6v7H?4  
`k~.>#  
(.Tkv Uj`  
d5$2*h{^v  
借贷细帐||交验帐account rendered (as'(+B  
m~Q]#r  
gAt[kW< n  
/rp.H'hC  
明细帐account stated 6||zwwk'.  
F4+mkB:w*7  
yyZ}qnbx]  
No8~~  
与…银行开立一户头to open an account with _%#Q \ D  
JF7n|o-`?  
7e$\|~<  
HPVW2Y0_N  
与…银行建立交易to keep account with 5HP6o  
;n?72&h  
~I<yN`5(a  
.])ubK_9  
继续记帐to keep account n]I_ LlbY  
sX m8KV  
}}Ah-QU  
*yp}#\rk  
与…有交易to have an account with q]Gym 7o  
~@ =: I  
~J1;Z0}#  
m)4s4P57y  
作成会计帐||有往来帐项to make out an account with Pnq[r2#]:  
pVe@HJy6G  
s6<`#KFAg  
r2?-QvQ  
清算||清理债务to make up an account pni n;;D*  
SpbOvY=>  
}Y\Ayl  
#iD5& klo\  
清洁帐目||与…停止交易to close ones account with > Ya+#j~CZ  
(9q61z A  
s>`$]6wPa  
+f/G2qY!t  
结帐to close an account l{wHu(1  
XE);oL2xP  
w :2@@)pr  
t{t*.{w  
清理未付款to ask an account||to demand an account <%klrQya  
S N_!o2F2  
:Bc)1^ I  
q:Gi Qk-  
结清差额to balance the account with pUby0)}t  
@2Xw17[f35  
VyK]:n<5Q  
(!kOM% 3{  
清算to settle an account||to liquidate an account||to square an account ~6!{\un   
+ 5E6|  
g+BW~e)  
]0P-?O:  
审查帐目||监查帐目to audit an account z VleJ!d  
D%k%kg0,  
%!$ua_8  
FNlzpCT~L  
检查帐目to examine an account v,w/g|  
lot 7SXvK  
\y? Vou/  
$ hwJjSZ0  
转入A的帐户to charge the amount to As account 5]cmDk  
gaBt;@?:Q  
i6wLM-.)  
$h1`-=\7  
以计帐方式付款to pay on account F VW&&ft  
{>[,i`)  
0-#SvTf>;:  
4$9WJ ~V{  
代理某人||为某人on ones account||on account of one k&|L"N|w  
y BF3Lms  
B4AV ubMbe  
9?<WRM3a>  
为自己计算||独立帐目on ones own account vfAR^*7e  
Q?Vq/3K;  
E/x``,k  
`Q?rQ3A}  
由某人收益并负风险on ones account and risk||for ones account and risk TJ9JIxnS  
+O P8U]~  
xab1`~%K  
In)8AK(Hw  
由某人负担for ones account||for account of one e"HA.t[A  
g[<K FVlG  
Wkw. z  
cLl=?^DB  
按某人指示||列入某人帐户by order and for account of one /bm$G"%d  
@ht= (Jk9  
v-u53Fy  
MKIX(r( |  
列入5月份帐目for May account 9^ITP!~e*  
Z 4,nl  
#DjSS.iW  
[5>f{L!<T<  
编入某中帐项下to pass to the account of||to place to the account of rhU] b $A  
LAqmM3{fA  
0OLE/T<Xv  
KhK:%1po  
寄出清算书to send in an account||to send in render an account %9ef [,WT  
iX4?5yz~<  
?pq#|PI)  
>t_5( K4  
支票薄cheque book  ! K :  
2 LS03 27  
r|2Y|6@  
?;NC(Z,  
支票陈票人cheque drawer le 1  
Ax &Z=  
6qfL-( G  
%Wy$m?gD  
持票人cheque holder x { Z_rD  
;{mKt%#  
( )K,~  
67Z@Hg  
不记名支票cheque to bearer||bearer cheque # +OEO  
k=D_9_  
;tK%Q~To  
TC7&I qT  
记名支票||认人支票cheque to order wyF' B  
dq d:V$o  
n.+%eYM<  
2JY]$$K7  
到期支票antedated cheque 9K~0:c  
I =G3  
yV`H_iC  
J^t-pU  
未到期支票postdated cheque \@IEqm6  
O  |45r   
AAbI+L0m{  
Cu*+E%P9`  
保付支票certified cheque &/XRiK1"0  
dw'&Av' |E  
r@e/<bz9  
2>%|PQ  
未获兑现支票,退票returned cheque 6&jW.G8/  
8:*   
-!_f-Nny  
[ 6+iR  
横线支票crossed cheque 9g %1^$R  
aMa ICM  
KZ8 Hp=s  
er<yB#/;-  
普通横线general crossing  UZJ^ e$N  
l|WdJn o  
T!-*;yu  
X/< zxM  
特别横线special crossing b$7p`Ay  
e:W]B)0/e  
ky2n%< 0]  
&6 ymGo  
空白支票blank cheque 2HA-q),6  
HpbSf1VvAf  
jh7-Fl`  
A kMP)\Q  
失效支票,过期支票stale cheque  kwI[BF  
Z5x&P_.x[  
S($8_u$U  
Ez()W,6]g  
普通支票open cheque .D X  
qr$h51C&  
l\f /(&,  
)P13AfK  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ,\fp .K<  
4F[4H\>'  
B/Jz$D  
rdQKzJiX=U  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges CG[2  
gc<w nm|  
g:dtfa/]  
CjRU3 (Q  
支票换现金||兑现to cash a cheque 7~zd % o  
/)+V(Jlu  
rXh*nC  
X RQz~Py  
清理票款to clear a cheque a:v5(@8  
{ l0[`"EF  
8]@$7hy8  
K*!qt(D&  
保证兑现to certify a cheque b((> ?=hh  
I$0O4  
7.mYzl-F(  
 \iP=V3  
填写支票数额to fill up a cheque \&8 61A;  
* \$m1g7b  
_O,k0O   
j^1Yz}6nR  
支票上划线to cross a cheque W1;QPdz:  
634OH*6  
[_BQ%7D U  
#ET y#jKL  
开发支票to make out a cheque |KMwK png  
iNCT(N~.  
TCWt3\  
wU}%]FqtZ=  
签发支票,开立支票to draw a cheque||to issue a cheque [d?tf  
+0l-zd\  
saa3BuV 6  
4'~zuUs  
透支支票to overdraw a cheque 0h-'TJg*sk  
L*#W?WMM v  
{j8M78}3  
f2LiCe.?  
背书支票to endorse a cheque ?hmuAgOtbh  
:<P3fW  
1c\KRK4  
xNd p]u  
请付票款||清付票款to pay a cheque||to honour a cheque ?/}N  
#E$*PAB  
;F;Vm$  
11iV{ h  
支票退票to dishonour a cheque 1/ 3<u::  
R>D[I.  
@|PUet_pb  
L$z(&%Nx  
拒付支票to refuse a cheque 3\ {?L  
^)p+)5l   
yz<$?G blz  
dQs>=(|t  
拒付支票to stop payment of a cheque (O$il  
?={S"qK(q  
Nu;?})tF  
X> T_Xc  
提示要求付款to present for payment LC, 6hpmh  
dKQu  
#LR.1zZ  
XI+GWNAmJ  
见票即付持票人payable to bearer %M,^)lRP  
xj[v$HP  
9e*o$)j_  
5AK@e|G$w  
支付指定人payable to order U4N H9-U'  
qi*Dd[OG  
Oz4vV_a&'  
Ye|(5f  
已过期||无效out of date||stale 5gSe=|we*p  
Jsa]RA  
f>iDq C4  
=o:1Rc7J  
请给出票人R/D||refer to drawer 2~l+2..  
MCAWn H  
+bGO"*  
Z<iK(?@O  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds `x`zv1U  
ti^=aB   
25j?0P"&  
=pBr_pGz=  
文字与数字不一致words and figures differ ?PYZW 5  
ZPG~@lU  
TkR#Kzv380  
 {DD #&B  
支票 ;$67GK  
PLJDRp 2o  
时间已过account closed u2S8D uJ  
vScEQS$>  
1QPz|3f@\  
9PUobV_^Wo  
更改处应加盖印章alterations require initials i#aKW'  
8!{ }WLwb  
_^g4/G#13c  
vm7ag 7@O  
2Ab`i!#  
`GSl}A  
时间已过effects not cleared VU1Wr|  
q"5\bh1"  
r PTfwhs  
Ng2Z7k  
停止付款payment stopped <iBn-EG l>  
|~@yXc5a  
9^&B.6!6  
Y>T<Qn^D  
支票毁损cheque mutilated CkRilS<  
v 8EI   
1gnLKfc  
P:WxhO/  
汇款||寄钱to remit||to send money eE_$ADEf  
>@h#'[z,d  
T[I7.8g  
K_n GZ/`[  
寄票供取款||支票支付to send a cheque for payment 1\%@oD_zG  
4M!wm]n/%5  
H& $M/`  
AV4fN@BX  
寄款人a remitter b%KcS&-6  
oJ tmd}  
P 'o]#Az  
HRyhq ;C  
收款人a remittee oVr: ZwkG3  
PI@?I&Bo  
/x)i}M)  
K"[\)&WBG  
国外汇票foreign Bill F-F1^$]k  
P+y XC^ ,  
s)?GscPG!  
|&@`~OBa  
国内汇票inland Bill 4 aE{}jp1  
Nobu= Z  
]0O3kiVQ  
!xBJJ/K+|  
跟单汇票documentary bill 5i}g$yjZ<  
0_AIKJrL  
Bt#'6::  
$=X>5B  
空头汇票accommodation bill PJ=|g7I  
*&I _fAh]  
D+jE{v'  
fq4uiFi<  
原始汇票original bill ]rSg,Q >E  
A^$xE6t  
ll[&O4.F  
H DD)AM&p  
改写||换新票据renewed bill K}M lC}oIt  
x}O,xquY  
)#GF :.B  
Q"uK6ANp'  
即期汇票sight bill||bill on demand \3] O?'  
86 9sS  
M IyT9",Pl  
:xTm- L  
…days after date||…days after date…日后付款 i`Qa7  
sxS%1hp3  
:>0,MO.^~K  
*YX5bpR?  
…months after date||…months after date…月后付款 a\ ~118 !  
miTff[hsMa  
Y@< j vH1  
WMW=RgiW\  
见票后…日付款…days after sight||…days sight Qg]A^{.1  
-E3cS  
MslgQmlM  
x%O6/rl  
见票后…月付款…months after sight||…months sight fFoZ! H  
c10$5V&@  
@ULWVS#t2  
Jh<s '&FR  
同组票据set of bills ?RIf0;G  
S{v]B_N[M  
%C@p4  
3TZ:  
单张汇票sola of exchange||sole of exchange )FmIL(v u  
#_`q bIOAj  
@/ nGc9h  
Ml;` *;  
远期汇票usance bill||bill at usance i~AReJxt7  
4*9t:D|}  
GKOl{och  
BX6kn/i  
长期汇票long bill +]z Rn  
qJf\,7mi  
Mu-kvgO`L  
Wv9L }@J  
短期汇票short bill 4eG\>#5  
<3/_'/C  
?E(X>tH  
c53:E' g  
逾期汇票overdue bill aG]^8`~>'  
uFb 9Ic]`  
5W&L cBB  
lN8l71N^  
宽限日期days of grace s$(%?,yf2  
i7v =o#  
<%`Rku  
#B6f{D[pI  
电汇telegraphic transfer (T.T) S0gxVd (  
<5 OUk  
L|:CQ  
[~RO9=;L  
邮汇postal order||postal note (Am.)||post office order||money order ~Hv >^u Mh  
c#`IF6qj  
arRU`6?  
1E'PSq  
本票promissory note (P/N) Q<g >WNb  
=au!rda  
*}';q`u }  
bd-iog(  
押汇负责书||押汇保证书letter of hypothecation z}.6yHS  
osd oL  
oyY z3X  
>SL mlK  
副保||抵押品||付属担保物collateral security Xdl dUK[  
vD:J!|hs(  
wfEL .h  
Ycq )$7p  
担保书trust receipt||letter of indemnity *RVCz|0%w  
K/*"U*9Kv  
GoAh{=s  
*]h"J]  
承兑||认付acceptance L6i|5 P  
surNJ,)  
vu91" 4Fa  
J~om e7L  
单张承兑general acceptance 6OAEAIh  
V9qA'k  
\>}#[?y  
=Ry8E2NuM  
有条件承兑qualified acceptance o|y_j4 9  
C& XPn;f  
)"hd"  
Yt,MXm\  
附条件认付conditional acceptance |r,})o>  
5/i/. 0?n  
$F9w0kz:,*  
+F60_O `  
部分认付partial acceptance   X am8h  
    
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