论坛风格切换切换到宽版
  • 4809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。   =~}\g;K1Q  
会计报表statement of account P1tc*2Z  
FH:^<^M  
E%@,n9T~"  
-'ePx f  
往来帐目account current ByqB4Hv2  
-LI^(_  
E&ou(Q={  
sOQF_X(.x  
现在往来帐||存款额current accout K:hZ  
yxP(|  
do@`(f3 g  
<Yif-9  
销货帐account sales \ <b-I  
2Hl0besm  
1W*%}!&Gm  
<mN.6@*{  
共同计算帐项joint account WsO'4~X9  
nQm7At  
}QrBN:a$(  
y;aZMT.YI  
未决帐项outstanding account mhU ? N  
Qa-]IKOs  
H <7r  
/o%J / |  
贷方帐项credit account||creditor account 8s^CE[TA  
- "`5r6  
J se;@K5y  
Gxjm Ho  
借方帐项debit account||debtor account 2I DN?Mw  
6?GR+;/  
QCjC|T9  
qbcaiU`-^"  
应付帐||应付未付帐account payable {B B#Bh[  
E$!0h_.(  
j8gw]V/B:  
BOqu$f+  
应收帐||应收未收帐account receivable ++{,1wY\  
;; |S QX  
'VVEd[  
R)}ab{A  
新交易||新帐new account A6-K~z^  
LEu_RU?  
5MU-Eu|*>  
9Q)9*nHe  
未决帐||老帐old account ^&^~LKl~  
]nmVT~lBe"  
NmbA~i  
9&]g2iT P  
现金帐cash account ?4QX;s7  
Rb!V{jQ  
&?[ uY5Mk  
z''ITX)oG  
流水帐running account :<Z>?x  
$Sg5xkV,a  
v>S[} du  
-l)u`f^n|  
暂记帐||未定帐suspense account X1LwIa>  
cviPCjM  
$eqwn&$n  
LHJ}I5zv  
过期帐||延滞帐overdue account||pastdue account ) H HBf<  
Wycood*  
`?M?WaP  
Lt|'("($*  
杂项帐户sundry account 3y9R1/!  
5}v<?<l9\  
"CH3\O\  
hW~XE{<  
详细帐单||明细表detail account mT:Z!sS  
98 Dg[O  
%t.L;G  
CRpMpPi@}  
呆帐bad account coG_bX?e  
{`KRr:w  
4 C7z6VWg  
e"I+5r",  
会计项目title of account IXA3G7$)  
JJE3\  
1\XR6q:2  
 F0i` HO{  
会计薄||帐薄account-book #gQaNc?  
_zuX6DO  
R}T8cVxc  
Of@ LEEh6  
营业报告书||损益计算表account of budiness||business report )fGIe rS  
8? U!PW  
V{D~e0i/v  
f$2DV:wuC  
借贷细帐||交验帐account rendered qcWY8sYf  
78u9> H  
RkMs!M   
Zb? u'Vm=u  
明细帐account stated :U{$G( <  
zxD~W"R:s  
26K sP .-  
s+fjQo4  
与…银行开立一户头to open an account with ;"R1>tw3)  
To!` T$Xh  
9| {t%F=-  
rYn)E=FG/  
与…银行建立交易to keep account with *mVQN1  
:svKE.7{  
R?Ou= p .  
X?B\+dq  
继续记帐to keep account %@ ,! (  
m|by^40A(  
.{8?eze[m  
.0a,%o 8n  
与…有交易to have an account with Uv|?@zy#  
EvJ<X,Bo  
#`5>XfbmQ(  
b;2[E/JKB  
作成会计帐||有往来帐项to make out an account with Cx[Cst `  
c|2+J :}p  
f [DZ  
wV{jJyRl  
清算||清理债务to make up an account . l>.  
Pxy+W*t  
cAQ_/>  
n~mP7X%wE7  
清洁帐目||与…停止交易to close ones account with 7W]0bJK+E  
.Z9{ \tj  
5\jzIB_?  
`D,mZj/b  
结帐to close an account v1aE[Q  
z[?&bF<|  
h2_A'  
C(J+tbk  
清理未付款to ask an account||to demand an account xWuvT,^  
k )=Gyv<  
>V$ S\"  
}9*NEU) o  
结清差额to balance the account with }J0HEpn4  
:={rPj-nU  
{+CBThC  
87p tab@  
清算to settle an account||to liquidate an account||to square an account JF6=0  
u 2%E(pr  
\<kQ::o1y  
{;^GKb+  
审查帐目||监查帐目to audit an account  oHR@*2b  
~RU-N%Kn  
y py  
RemjiCE0'  
检查帐目to examine an account Q*W$!ZUT  
w^=uq3X?  
H9Dw#.em  
Y$<p_X,  
转入A的帐户to charge the amount to As account >E\U$}WCG  
iw=~j  
557%^)v  
Zk<Y+!  
以计帐方式付款to pay on account r=Od%  
uMb[0-5  
pp1kcrE\M  
&j!q9F  
代理某人||为某人on ones account||on account of one r3m mi5   
iVZ X  
myqQqVW  
$l/w.z  
为自己计算||独立帐目on ones own account XgPZcOzYB  
R d|M)  
FC q&-  
a?]~Sw"@  
由某人收益并负风险on ones account and risk||for ones account and risk !JnxNIr&i|  
?!;i/h*{  
?O.'_YS  
>)8<d3m  
由某人负担for ones account||for account of one w1:%P36H  
LLU]KZhtY|  
Nc\jA=  
.-?Txkwb  
按某人指示||列入某人帐户by order and for account of one xW+ XN`77  
-/LB-t  
aBT8mK -.  
SS7C|*-Zd  
列入5月份帐目for May account E, ;'n  
a(IZ2Zmr  
~^v*f   
Sp./*h\}  
编入某中帐项下to pass to the account of||to place to the account of 7i0;S s*  
?, oE_H  
JXqwy^f  
.,&6 x.  
寄出清算书to send in an account||to send in render an account M|IgG:a;T  
<hB~| a<#  
1 ( vcM  
v])R6-T-  
支票薄cheque book ?(E?oJ)(  
k56*eEc  
|l673FcJ  
?V$@2vBVX4  
支票陈票人cheque drawer 6(-c$d`C.0  
5@yBUwMSj  
)vy_m_f&  
y2:Bv2}  
持票人cheque holder , %$Cf u  
GEZ!z5";BQ  
M6:$ 0(r  
(Z#j^}G_l  
不记名支票cheque to bearer||bearer cheque Ie 'iAY  
5Tiap8x+<  
QR(j7>+J^  
oG' 'my#3  
记名支票||认人支票cheque to order KDu~,P]  
)( W%Hmi  
mExJ--}  
qd@Fb*  
到期支票antedated cheque 7da~+(yhr  
 R7ExMJw  
nAk;a|Q  
6;p"xC-  
未到期支票postdated cheque 2 PQY+[jx  
]6;oS-4gu?  
x_ OZdI  
g#r,u5<*?  
保付支票certified cheque 0s%]%2O N  
O+PRP"$g"  
s p&g  
}080=E  
未获兑现支票,退票returned cheque B5MEE  
h45RwQ5Z  
*%jd>e7d  
'[Z.\   
横线支票crossed cheque e*hCf5=-  
DP=\FG"}x  
p0@l581  
-14~f)%NQ*  
普通横线general crossing k*o>ZpjNH  
w02t9vz  
BTa#}LBZ+  
u#`'|ko \9  
特别横线special crossing *>J45U(6:  
&d i=alvv1  
HRW }Yl  
GdtR  /1  
空白支票blank cheque A]AM|2 D  
#u$ Z/,  
n%I9l]  
TDY =!  
失效支票,过期支票stale cheque ]R6Z(^XT,E  
)`-vN^1S-  
.8/W_iC92  
vC_O! 2E  
普通支票open cheque  cvO;xR  
k=J T%  
| sZu1K  
q($fl7}Y  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount +<W8kb  
]-tAgNzl%  
n^$HC=}S  
kq=tL@W`0}  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Fa A7m  
^9xsbv B0  
$-;x8O]u  
iWMgU:T  
支票换现金||兑现to cash a cheque u}BN)%`B  
oLz9mqp2%  
?8aPd"x  
}*3#*y "  
清理票款to clear a cheque QE%|8UFY  
<n|.Z-gF\  
~n`G>Oe3  
Oky9G C.a  
保证兑现to certify a cheque /S\y-M9  
ffE&=eh)  
TM1J1GU  
lp%i%*EQ*  
填写支票数额to fill up a cheque Mq2[^l!qu  
@iD5X.c  
M}W};~V2ng  
t4CI+fqy  
支票上划线to cross a cheque 32ae? d  
+yYSp 8>  
1$a dX  
x:WxEw>R  
开发支票to make out a cheque 4E.K6=k|=a  
'c|Y*2@  
V;SXa|,  
.3*VkAs  
签发支票,开立支票to draw a cheque||to issue a cheque n*U +jc  
7]6HXR@  
(8/Qt\3jv  
4<QS ot  
透支支票to overdraw a cheque 1O]27"9  
C>*]a(5k  
_Q3Ad>,U  
1F_ 1bAh$  
背书支票to endorse a cheque :i_k A'dl&  
mQ]wLPP{1  
x#s=eeP1  
hV4\#K[  
请付票款||清付票款to pay a cheque||to honour a cheque ^XQr`CqI  
8{Id+Q>Vo,  
Q&Ox\*sMK  
@YfCS8 eH  
支票退票to dishonour a cheque ooPH [p  
8FY/57.W  
qg;f h]j%  
DG $._  
拒付支票to refuse a cheque KU}HVM{  
HN*w(bROr  
y~N,=5>j  
] x_WO_  
拒付支票to stop payment of a cheque I=3e@aTZ,  
H21\6 GY  
+T@a/(Gl  
(SlrV8;  
提示要求付款to present for payment De*Z UN|<  
hA81(JWG  
L('G1J}  
6!}tmdzR  
见票即付持票人payable to bearer  } Rc8\,  
*0,?QS-a  
i-EFq@xl  
> cPB:kD'  
支付指定人payable to order {m/\AG)1 I  
3=r8kh7,  
_~`\TS8  
 *YFe  
已过期||无效out of date||stale G/Xa`4"_  
[[PUK{P0  
sy Yg, G[  
LyB$~wZx~@  
请给出票人R/D||refer to drawer M_2[Wypw  
a9q68  
!$>d75zli  
3?vasL  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds A2b C5lA  
F%Lniv/N  
w\'Zcw,d  
J(\"\Z  
文字与数字不一致words and figures differ }V3p <  
O\  T  
b-{\manH  
WRJ+l_81  
支票 *a@pZI0'  
 8IH&=3  
时间已过account closed W.ud<OKP90  
SrN;S kS  
9Osjh G  
D4m2*%M  
更改处应加盖印章alterations require initials S #X$QD  
Z3G>DF:$  
QK\QvU2y  
R.R(|!w>  
KLXv?4!  
hltH{4  
时间已过effects not cleared C9/?B:   
0*%j6*XDq9  
/c`)E r 6d  
:rb<mg[  
停止付款payment stopped -uiZp !  
,LXuU8sB  
Etj*3/n|  
#Xri%&~  
支票毁损cheque mutilated JBa=R^k  
M"K$81  
LS?hb)7  
+7o3TA]-  
汇款||寄钱to remit||to send money sb_>D`>  
^"ywltW>  
GD|uU   
d'Z|+lq:  
寄票供取款||支票支付to send a cheque for payment H!&]Di1Eh  
pCA(>(  
FpfOxF6A3  
A $W,#`E  
寄款人a remitter K/G|MT)  
(]>c8;o#b  
:gb7Py'C  
&:8a[C2=  
收款人a remittee tCK%vd%  
#HB]qa  
jh`&c{#*)M  
XN] kNJX  
国外汇票foreign Bill #:{PA t  
GFx >xQk  
l{aXX[E&1  
Aa.bE, W  
国内汇票inland Bill E$f.&< >T  
D(}v`q{Y  
? YX2CJ6N  
DI**fywu[3  
跟单汇票documentary bill Yv9(8  
TeG5|`t],  
rO 6oVz#x  
a)4.[+wnRf  
空头汇票accommodation bill j$zw(EkN  
F)lDK.  
]gkI:scPA  
?bQ~ +M\  
原始汇票original bill vgHMVzxj  
j,Qp*b#Qo  
w^NE`4 -  
sju. `f>-r  
改写||换新票据renewed bill Oh~J yrZy  
+D`IcR-x  
I 8`@Srw8  
[Pby  d  
即期汇票sight bill||bill on demand hI;tB6  
A"#Gg7]tl'  
c&AA< 6pkv  
28LjQ!  
…days after date||…days after date…日后付款 DK&J"0jz,  
D +N{'d?+  
EG59L~nM  
:^1 Xfc"  
…months after date||…months after date…月后付款 Dx/?0F7V  
_%;$y5]v  
]gHw;ry  
&voyEvX/S  
见票后…日付款…days after sight||…days sight 5sEq`P}5  
7:R 8QS9  
%[-D&flKC  
-2w\8]u  
见票后…月付款…months after sight||…months sight L/"XIMI*Xg  
y0M^oLx  
%rzC+=*;  
`3SY~&X  
同组票据set of bills I/<aY*R4  
OCa74)(  
VW I{ wC  
#<S+E7uTs  
单张汇票sola of exchange||sole of exchange 60*2k  
n87B[R  
Nqk*3Q"f  
- ~T LI&[  
远期汇票usance bill||bill at usance ZTVX5"#Q  
U{} bx  
C3u/8Mrt7  
BEx? bf@|]  
长期汇票long bill p./zW )7+  
- {>JF  
 HO/Ij  
PP.QfY4  
短期汇票short bill .v9#|d d+  
"Up3W%]SB  
'mp@!@_  
200/  
逾期汇票overdue bill cclx$)X1X  
?V4?r2$c  
^J< I Ia4  
5(^&0c> P  
宽限日期days of grace uwXquOw  
7$b!-I+ a2  
>Olg lUzA  
%(MaH  
电汇telegraphic transfer (T.T)  ztKmB  
@Z&El:]3>  
NBwxN  
NGOc:>}k>  
邮汇postal order||postal note (Am.)||post office order||money order )pJ} $[6  
-hiG8%l5  
/X~l%Xm  
&q^\*<B.^  
本票promissory note (P/N) =J&vr   
I} m\(TS-"  
>\ y|}|?  
l E=(6Q  
押汇负责书||押汇保证书letter of hypothecation e;GLPB   
S}f 3b N  
brx 7hI  
ijEMS1$=7  
副保||抵押品||付属担保物collateral security P$ZIKkf  
5R\{&  
y3 {'s>O6  
[APwHIS  
担保书trust receipt||letter of indemnity 0+L:+S  
5ltEnvN  
`U?" {;j {  
UmUw> +A  
承兑||认付acceptance kU{+@MA;  
Mrysy)x  
 +:k Iq  
<E/4/ ANN  
单张承兑general acceptance K4~z@. G6*  
iZ}Afj  
I .jB^  
:,Z'/e0&  
有条件承兑qualified acceptance ;rXkU9  
%Hx8%G!  
y (@j;Q3(r  
Yef=HSzo  
附条件认付conditional acceptance }%Mj`Bh  
"Zm**h.t  
FcVQ_6  
]^j:}#R  
部分认付partial acceptance   _/(DEF+G  
    
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