论坛风格切换切换到宽版
  • 2576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。   8[L]w^  
会计报表statement of account  >B$J  
y7U?nP ')+  
Kdr} 7#c  
bA02)?L  
往来帐目account current 6oy[0hj  
:b"&Rc&s.  
ES ?6  
qx";G  
现在往来帐||存款额current accout <8YIQA  
5 [X,?  
P0ZY;/e5h  
ra}t#Xt`  
销货帐account sales EFz Pt?l  
+6Ye'IOG  
nUScDb2|  
gVI T6"/  
共同计算帐项joint account }.N~jx0R  
wj 15Og?  
K:54`UJ  
>Y=qSg>Ik  
未决帐项outstanding account .tA=5 QY,  
w-P;E!gTt  
&x)nK  
3T~DeqAyw  
贷方帐项credit account||creditor account ui<Mnm_T;d  
*QA{xvT  
N ,nvAM  
m ;{(U Z  
借方帐项debit account||debtor account `2 hLs _  
{Lugdf'  
(kL(:P/  
MN[D)RKh;  
应付帐||应付未付帐account payable +c' n,O~3  
zvR; Tl6]  
N fND@m{/  
4P}d/w?'KL  
应收帐||应收未收帐account receivable [E)&dl_k  
ccwz:7r  
21 z@-&Oq  
1^tM%2rP'  
新交易||新帐new account <$Dj ags,F  
cS(=wC  
3hfv^H  
Wn&9R j  
未决帐||老帐old account {=6CL'_  
cK \'D  
5V8`-yO9  
h(p c GE  
现金帐cash account j<A<\K  
WXd#`f%  
X/FRe[R  
lw _@(E]E  
流水帐running account ufo\p=pGG  
C=(~[Y  
~~}8D"  
uvJmEBL:  
暂记帐||未定帐suspense account =\)76xC20  
^+x,211f  
5I[6 "o0  
8 @r>`c  
过期帐||延滞帐overdue account||pastdue account @./ @"mR<  
pER[^LH_)  
x\8gb#8  
s:ojlmPb  
杂项帐户sundry account ;i!$rL  
J|C CTXT  
"qoJIwl#q  
&Z%'xAOGR  
详细帐单||明细表detail account dQ Lo,S8(  
z`sW5K(A  
R'qBG(?i  
:PNhX2F  
呆帐bad account ~h$ H@&5  
~!6 I.u  
DI[  
FpZ5@  
会计项目title of account JPpNCC.b  
%' eaW  
ik5"9b-\<  
]CX^!n  
会计薄||帐薄account-book WS"v"J%   
WnhH]WY  
G%U!$\j:qd  
~?B\+6<V  
营业报告书||损益计算表account of budiness||business report F41gMg  
f!G%$?]  
vy5I#q(k  
vj"['6Xa  
借贷细帐||交验帐account rendered o(D6  
0aGAF ]  
jF-0fK;)*  
j.:f =`xf  
明细帐account stated y1#QP3'Z1  
M7ug < 8i  
rd^ j<  
lHO.pN`2  
与…银行开立一户头to open an account with 4F+G;'JV  
g_?bWm4br  
CJ[e^K{  
JC9OL.Ob  
与…银行建立交易to keep account with M1I4Ot  
~>$z1o&}.  
&Q t1~#1  
 /UtSZ(  
继续记帐to keep account n +dRAIqB  
/Q'O]h0a  
iO iXo6YE  
<Ys7`e6eY  
与…有交易to have an account with KJ_L>$ ]*  
Oyp)Wm;@  
c[EG cY={  
0$|wj^?U  
作成会计帐||有往来帐项to make out an account with *-gmWATC6  
i|fkwV,5  
10*^  
_#w5hX cu  
清算||清理债务to make up an account MT<3OKo?:  
~TjTd  
Z$S0X $q}  
ihIRB9  
清洁帐目||与…停止交易to close ones account with :s|xa u=  
Pcr;+'q  
-;$jo-  
:U-yO 9!j  
结帐to close an account W |+&K0M  
+Q!Kj7EU/  
dfs1BV'  
BF U#FE)s  
清理未付款to ask an account||to demand an account ?{>5IjL)en  
y|Y hDO  
=A; 79@bY  
tfjbG;R  
结清差额to balance the account with cX5tx]  
{=_xze)  
sE0,b  
>u=nGeO  
清算to settle an account||to liquidate an account||to square an account @fd{5 >\  
#b{;)C fL  
2_){4+,fu  
;+Mr|vweTC  
审查帐目||监查帐目to audit an account Do;rY\sY  
2^&5D,}0  
'Y5=A!*@tf  
k)JwCt.%  
检查帐目to examine an account [?#-JIZ3T  
5fK<DkB$>:  
6dYUMqQ  
JDB Ni+t  
转入A的帐户to charge the amount to As account r-o6I:y  
V _pKe~  
VB{G% !}  
5v#_2Ih  
以计帐方式付款to pay on account KT 8]/T`U  
&r V  
C-ipxL"r  
m C84fss  
代理某人||为某人on ones account||on account of one #NWc<Dd  
">S.~'ds  
cin3)lm  
z#sSLE.$Z  
为自己计算||独立帐目on ones own account Xr pnc 7  
~kPZh1n`  
Y--Uo|H  
kam \dn04  
由某人收益并负风险on ones account and risk||for ones account and risk oOK&+r7  
vm"dE4W=  
g [+_T{  
5[$jrG\!  
由某人负担for ones account||for account of one )UG<KcdI  
G-sA)WOF  
ca8.8uHY\  
]}dAm S/  
按某人指示||列入某人帐户by order and for account of one @0q*50  
+jX.::UPm  
u\|Ys  
Mhze !!  
列入5月份帐目for May account FcZ)_m6m  
C@s; 0-qL  
Hf$LWPL)lM  
z c, Q  
编入某中帐项下to pass to the account of||to place to the account of 00@y,V_]  
\~'+TW  
Y/< ],1U  
HCKj8-*  
寄出清算书to send in an account||to send in render an account x$aFJ CL  
4f> s2I&pQ  
1]Gp \P}  
"WHt9 yZ  
支票薄cheque book !RwOU Ck  
4vRIJ}nQ  
z8hAZ?r1`  
`=cOTn52  
支票陈票人cheque drawer ~b.e9FhdA  
| WMq&-$D  
>D /+04w  
ar| !iU  
持票人cheque holder ;p'Ej'E  
h ?%]uFJC  
xu7Q^F#u  
@.h|T)Z yr  
不记名支票cheque to bearer||bearer cheque q%A.)1<'_  
C!}9[X!7@:  
\4|o5,+(@  
2DTBL:?`  
记名支票||认人支票cheque to order p/!P kKJ  
+=A53V[C  
AjA.="3  
73OYHp_j  
到期支票antedated cheque <v =T31aS  
"FT(U{^7d  
#y&O5    
@fxDe[J:  
未到期支票postdated cheque )w++ cC4/5  
+_LWN8F  
OwM.N+ z#T  
h\i>4^]X.  
保付支票certified cheque N/&t) 7  
Y^@Nvt$<K  
6:vdo~  
q!P{a^Fnc  
未获兑现支票,退票returned cheque jVtRn.qh  
g x~fZOF_  
Fb{kql=  
>'X[*:Cx  
横线支票crossed cheque >?Ps5n]b  
(G 3S+T 9  
1 Xi.OGl  
ry%Fs&V*>  
普通横线general crossing ZBAtRs  
P@z,[,sy"$  
$m-rn'Q  
`Mp-4)mn  
特别横线special crossing hqKftk)+  
wJQ"|  
i>`!W|=_  
g/ict 2!  
空白支票blank cheque EecV%E  
fudIUG.  
`fRp9o/  
`Mxi2Y{vp  
失效支票,过期支票stale cheque ]wQ#8}zO  
eJ23$VM+9  
_v9P0W^.7  
ZCbnDj  
普通支票open cheque ,y5 7tY  
S EeDq/h  
5/),HGxi  
+w]KK6  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount {yPiBu  
, 9C~%c0Pw  
*uq}jlD`!  
@m=xCg.Z  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 0cwb^ffN  
Dr!g$,9  
D^5bzZk N  
`IQ76Xl  
支票换现金||兑现to cash a cheque NJ;D Qv  
+W6QtB6  
hZ obFf  
5k^UZw  
清理票款to clear a cheque 8JU9Qb]L'I  
[;F%6MPK^  
RnX:T)+o  
~ j`; $o  
保证兑现to certify a cheque Nn_n@K  
/ ao|v  
$bd&$@sA  
|aT&rpt   
填写支票数额to fill up a cheque X. =%  
5IPZ;  
 Nx8~Rn  
n!r<\4I  
支票上划线to cross a cheque VqeK~,}  
2)A% 'Akf  
1$*ZN4  
&pCNOHi|  
开发支票to make out a cheque %`cP|k  
s5DEuu>g  
nYcj6?  
/2!Wy6 p  
签发支票,开立支票to draw a cheque||to issue a cheque Vk/ !_)  
g.3a5#t  
$X9`~Sv _  
(Mk9##R#  
透支支票to overdraw a cheque ;w/|5 ;{A;  
 IwfJDJJ  
3Vu_-.ID  
6,707h  
背书支票to endorse a cheque _dgS@n;6  
<QUjhWxDb  
i58&o@.H<u  
e-Xr^@M*Q  
请付票款||清付票款to pay a cheque||to honour a cheque Lad8C  
atW=xn  
't+ J7  
:/c40:[  
支票退票to dishonour a cheque 0~(K@U>#  
w&v Z$n-|  
[f^:V:) {  
T=EHue$  
拒付支票to refuse a cheque 29xm66  
Pp*:rA"N  
6%hr]>L  
U.fL uKt  
拒付支票to stop payment of a cheque * ?2aIz"  
|4J ;s7us  
(Q_J{[F  
$S_xrrE#  
提示要求付款to present for payment x:7"/H|  
J <"=c z$  
A)2eo<ij4  
^dR="N  
见票即付持票人payable to bearer ;.O#|Z[  
ju jhK'\  
" vW4"R6  
KI@ OEy  
支付指定人payable to order x6i7x"  
^V1.Y  
gQ < >S  
hu ]l{TXi  
已过期||无效out of date||stale PQu_]cXI  
~o_zV'^f@o  
>TB"Ez09  
s?fO)7ly  
请给出票人R/D||refer to drawer >1}RiOd3  
:>:F6Db"U  
f,jN"  
G^G= .9O  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -`I&hzl6E  
Y#VtZTcT  
 {"RUiL^  
;p/%)WW  
文字与数字不一致words and figures differ ]^ e4coC  
CFLWo1  
$ ?HOke  
 LU-,B?1  
支票 IL]Js W  
BF="gZoU<  
时间已过account closed Q7!";ol2  
8h.Dc&V  
!Ojf9 6is  
"^Ax}Jr  
更改处应加盖印章alterations require initials pie,^-_.g  
[Yq*DkW  
/8Sr(  
Vr<eU>W  
T{USzMj  
kBRy(?Mft&  
时间已过effects not cleared P^)J^{r  
+ a,x  
z0jF.ub  
QY^v*+lr\  
停止付款payment stopped I+!?~]AUuq  
CDT%/9+-  
2C@ui728  
3axbW f3[  
支票毁损cheque mutilated ^$D2fS  
h1(GzL%i_  
RBA{!  
'yw7|i2  
汇款||寄钱to remit||to send money 38gHM9T xh  
F?!X<N{  
,. K}uW  
z6Xn9  
寄票供取款||支票支付to send a cheque for payment GyVRe]<>B  
8fH. E  
O>M4%p  
]\.3<^  
寄款人a remitter Ih;I&D+e;  
i?+>,r@\p  
Mb1K:U  
KE_GC ;bQ  
收款人a remittee K:JM*4W  
67{3/(`x  
Qp5YS  
ol7^T  
国外汇票foreign Bill pR,eus;8  
8rNRQOXOa  
:&'[#%h8  
6+iZJgwAy  
国内汇票inland Bill u&npUw^Va  
Cu`uP[# ch  
l2S 1?*  
iiWm>yy  
跟单汇票documentary bill }u `~lw(Z  
u]uUm1Er  
:W6R]y  
HC $rC"f  
空头汇票accommodation bill PX$_." WA  
}R\;htmc;  
C}D\^(nLu.  
1oSU>I_i  
原始汇票original bill 3yXSv1  
DZ*m"Bi  
vyXL F'L  
_KSlIgQ }0  
改写||换新票据renewed bill 5_yu4{@;y  
LV6BSQyQ  
d"#& VlKcv  
4*Y`Pn@  
即期汇票sight bill||bill on demand Dx*tolF  
iYR`|PJi  
7&>==|gt  
&~MM\,KML  
…days after date||…days after date…日后付款  ()`cW>[  
SbX#$; ks~  
1<n'F H3  
8_h:_7e  
…months after date||…months after date…月后付款 E8Y (C_:s  
D:DtP6  
/@xL {  
&XF@Dvv  
见票后…日付款…days after sight||…days sight ~z$+uK  
9_&N0>OF  
YX,xC-37y  
9'I$8Su  
见票后…月付款…months after sight||…months sight <)4>"SN&^  
K[s!3.u  
C<"b99\2`  
F*{1, gb  
同组票据set of bills Nxr%xTD  
_WB*ArR  
Z-;I,\Y%  
yGZsPQIaV  
单张汇票sola of exchange||sole of exchange *m.4)2u=  
FXO{i:Zo  
rpn&.#KS  
7a5G,C#QQ  
远期汇票usance bill||bill at usance JXKo zy41  
_2p D  
#Ab,h#f*7  
227 Z6#CF!  
长期汇票long bill ,Z aPY  
~z&Ho  
w7"&\8a  
VcpN PU6  
短期汇票short bill ^QbaMX  
3 uJ>:,~r  
&br_opNi  
cjyb:gAO  
逾期汇票overdue bill biy[h3b  
DFN  
^ygh[.e,  
gVU&Yl~/^  
宽限日期days of grace NWt5)xl  
snti*e4"V  
:j[a X7Sq2  
}$D{YHF  
电汇telegraphic transfer (T.T) C#@>osC  
l~j{i/>  
;{S7bH'6m  
q%\rj?U_  
邮汇postal order||postal note (Am.)||post office order||money order j`LvS  
.p?kAf`  
J]mq|vE  
<h[l)-86  
本票promissory note (P/N) _;8+L\  
<rAWu\d;  
YdiXj |k+  
~h@<14c{X  
押汇负责书||押汇保证书letter of hypothecation \r^*4P,,  
bc ;(2D  
[X=J]e^D  
y jQpdO  
副保||抵押品||付属担保物collateral security xj O((JC  
h& Q9  
$kCXp.#k@~  
<h<4R Rj  
担保书trust receipt||letter of indemnity eHQ3K#M#  
u[yUUYe  
lL]8~3b  
 {xS\CC(g  
承兑||认付acceptance (25v7 Y ]  
\[F4ooe  
2 }HS`) /  
DX)T}V&mP  
单张承兑general acceptance WTZr{)e  
Q?"-[6[v  
3G9AS#-C  
q[T='!Z\  
有条件承兑qualified acceptance RBM(>lU:  
a eo/4  
b*@y/ e\u`  
+ziQ]r2g  
附条件认付conditional acceptance r -SQk>Y}  
2 bQC 2  
8 ?+t+m[  
AroXf#.  
部分认付partial acceptance   EPMdR66  
    
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