论坛风格切换切换到宽版
  • 4231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。   &Z.zem?n  
会计报表statement of account bv%A;  
# QWG5  
"JH / ODm  
p$qp C$F  
往来帐目account current U2lDTRt  
Tlz $LI  
Y &G]M  
/3(|P  
现在往来帐||存款额current accout eJ=K*t|  
ls^| j%$J  
6 4fB$  
w 2o% {n\L  
销货帐account sales @TvoCDeI  
b?=>)':f  
&s+F+8"P+  
Po~u-5  
共同计算帐项joint account J:N4F.o&K  
rA">< pH  
B.J_(V+  
~O;'],#Co  
未决帐项outstanding account jkN-(v(T  
C6!P8qX  
Hq>"rrVhx  
iG.qMf.  
贷方帐项credit account||creditor account JfrPK/Vn  
|t1ij'N  
SWrt4G  
_olhCLIR-  
借方帐项debit account||debtor account Q#,j,h  
#fuc`X3:HL  
IK /@j  
A#WvN>  
应付帐||应付未付帐account payable 'K"7Tex  
k=7+JI"J  
|x Nd^  
hDP&~Mk  
应收帐||应收未收帐account receivable kOQq+_Y  
P ]prrKZe,  
m9&MTR D\  
No '^]r  
新交易||新帐new account @S-p[u  
-kv'C6gB  
jOE~?{8m  
p5`d@y\hj  
未决帐||老帐old account `akbzHOM  
)(aj  
Q)H1\  
/IkSgKJiz\  
现金帐cash account JyfWy  
a9w1Z4  
:'t+*{ff  
z.xOT;t  
流水帐running account FTA[O.tiG  
NY& |:F  
:k aHvf  
]h`<E~  
暂记帐||未定帐suspense account >o#^)LN  
[^J2<\<0  
IhRYV`:  
Y(` # J[  
过期帐||延滞帐overdue account||pastdue account %"1*,g{  
7w m9S4+|  
4raKhN"  
M<s Y_< z  
杂项帐户sundry account }'FNGn.~#  
9AbSt&#  
us : V\V  
cl4Vi%   
详细帐单||明细表detail account */kX|Sur  
:Hn*|+'  
#fb <\!iza  
fuwv,[m  
呆帐bad account ,z*-93H1  
ub#>kCL9  
Qxvj`Ge  
@ZD/y %e  
会计项目title of account RyxEZ7dC<y  
;M95A  
c T[.T#I  
t]j4PNzn  
会计薄||帐薄account-book 1e0O-aT#Q  
'A|OVyH  
"n4' \ig  
-9.Rmv#og{  
营业报告书||损益计算表account of budiness||business report 77:s=)   
d+6 by,'  
K~?M?sa  
2K 8?S  
借贷细帐||交验帐account rendered R m{\ R  
xEA%UFB.!G  
frYPC Irj  
mp{r$tc  
明细帐account stated vfh0aW-O  
 h,D6MP  
jv"^_1  
Rilr)$  
与…银行开立一户头to open an account with Gob;dku  
Hko(@z  
_>/T<Db  
fO4e[g;G  
与…银行建立交易to keep account with ddR_+B*H  
WdA6Y  
|?t6h 5Mt"  
&.\|w  
继续记帐to keep account ql Uw;{;p  
Vs)%*1><  
t;R drk  
;T|y^D  
与…有交易to have an account with V!'N:je  
$rZ:$d.C  
4HG@moYn@  
(N etn&  
作成会计帐||有往来帐项to make out an account with K{ s=k/h  
NjTVinz  
"dKYJ&$  
S+i .@N.^  
清算||清理债务to make up an account pearf2F  
5>XrNc91  
'.@'^80iQ  
r " ^ {?0  
清洁帐目||与…停止交易to close ones account with [ imC21U  
KAR XC,z  
Z66b>.<8  
:Rs% (Z  
结帐to close an account %^L :K5V  
gc'C"(TO(  
cI )X Xb4  
!lSxBr[dQ  
清理未付款to ask an account||to demand an account /S]W< 8d  
dBV^Khf J  
(1bz.N8z  
BO5gwvyI  
结清差额to balance the account with G-U%  
2p(M`@  
N*PF&MyB  
5G~;g  
清算to settle an account||to liquidate an account||to square an account 6 ~b~[gA  
s$I l;  
TA47lz q  
qAH@)}  
审查帐目||监查帐目to audit an account n'/w(o$&  
ILUA'T=B0  
&gkGH<oaX  
H=vrF-#  
检查帐目to examine an account Lw=.LN  
qYg 4H|6  
W{OlJRX8  
<v?9: }  
转入A的帐户to charge the amount to As account \/jr0):  
v+Vpak9|  
}b9#.H9  
JM{S49Lx  
以计帐方式付款to pay on account rK*s/mX <  
l`2X'sw[/  
eNlE]W,=  
d{.cIv  
代理某人||为某人on ones account||on account of one K\&A}R  
PUB|XgQDY:  
L ~1u?-zu  
gmfux b/  
为自己计算||独立帐目on ones own account j.$#10*:  
dbkccO}WB  
$]CZ]EWts  
DBl.bgf  
由某人收益并负风险on ones account and risk||for ones account and risk JMu|$"o&{  
Q? a&q 0f  
6Q,-ZM=Z_p  
<^,w,A  
由某人负担for ones account||for account of one ,ZcW +!  
+dm&XW >  
cL&V2I5O  
f>JuxX\G  
按某人指示||列入某人帐户by order and for account of one 5y! 4ny _  
w>T1D  
yhe$A<Rl=  
X75>C<  
列入5月份帐目for May account { p {a0*$5  
A~Eu_m  
@v9 PI/c  
eL9 RrSXz  
编入某中帐项下to pass to the account of||to place to the account of v*5n$UFV  
Nt#zr]Fz  
aG?ko*A;  
;$@7iL  
寄出清算书to send in an account||to send in render an account 9+.0ZP?  
<ns[( Q  
4KE"r F  
euM7> $`  
支票薄cheque book o)KF+[^  
@FL?,_,Y{  
3%m2$\  
s+>""yi  
支票陈票人cheque drawer gZgb-$b  
~$>l@> xX  
nM  D^x  
SF61rm  
持票人cheque holder 4VPL -":6  
W-%oj.BMA  
\t'(&taX<  
gd[jYej'RP  
不记名支票cheque to bearer||bearer cheque D;)Tm|XizW  
S#qd#Zk|Y  
xA]CtB*o7  
*52*IRH  
记名支票||认人支票cheque to order \`o+Le+%  
^jb55X}  
)JE;#m0q  
.V ux~A  
到期支票antedated cheque $78fR8|r-  
F"j0;}+N  
l2>G +t(,  
9@Yk8  
未到期支票postdated cheque XJsHy_6  
8qn1? Lb  
QJp _>K  
?:Y{c#w>  
保付支票certified cheque d<. hkNN  
q2 D2:0^2  
*. l,_68  
DDn@M|*$  
未获兑现支票,退票returned cheque %(Sy XZ  
5+b[-Daz  
i;c0X+[  
i4 KW  
横线支票crossed cheque < i*v  
ex7zg!  
U?JZ23>bbw  
lDO9GNz$  
普通横线general crossing S*],18z?  
_)Q) tOW  
31 4PcSc  
%5RY Ea  
特别横线special crossing eIK8J,-  
I\PhgFt@O  
=2pGbD;*  
vG O-a2Z  
空白支票blank cheque ZO{uG(u  
vL@N21u  
)6iY9[@tN  
v9INZ1# v  
失效支票,过期支票stale cheque |Y"q. n77  
r]Bwp i%  
esx<feP)\  
5j1}?0v_  
普通支票open cheque $[5ihV$u  
KOGbC`TN<  
P0S ;aE  
v'Gqdd-#)  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount s/UIo ^m  
Ji4c8*&Jpc  
g e:UliHJ  
@26H;  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges jFpXTy[>  
T j9;".  
n|IdEgD$  
12DMb9_rp  
支票换现金||兑现to cash a cheque mb~w .~%  
bwUsE U 0  
7$WO@yOsh  
\ }>1$kH;  
清理票款to clear a cheque pa Uh+"y>  
9d^o2Y o  
Lg pj<H[  
KB <n-'  
保证兑现to certify a cheque |1X^@  
xz[a3In+  
z6S N  
Dg%zNi2GS  
填写支票数额to fill up a cheque N_Cu%HP  
k X."|]  
ZdeRLX  
+"6_rbeuO  
支票上划线to cross a cheque .5|AX6p+^  
Q7UF F  
n c:^)G  
K2>(C$Z  
开发支票to make out a cheque S:/;|Dg  
E 9HA8  
~{iBm"4  
,.uu/qV}w  
签发支票,开立支票to draw a cheque||to issue a cheque nzE4P3 C+  
Y>geP+ -  
eG9 t n{  
~?m';  
透支支票to overdraw a cheque `DIIJ<;g  
RoSh|$JF  
> xkl7D  
5 :6^533]  
背书支票to endorse a cheque VI0^Zq!6R  
'A .c*<_  
B-ReBtN  
LOpn PH`  
请付票款||清付票款to pay a cheque||to honour a cheque cOcF VPQ  
/cF 6{0XS9  
q]YPDdR#  
db$Th=s[  
支票退票to dishonour a cheque &H$ 3`"p5u  
xCF k1%qf  
))|Wm}  
_HX 1E  
拒付支票to refuse a cheque S-WD?BF C  
_O2},9L n  
\~d|MP}"F:  
wv<D%nF2|  
拒付支票to stop payment of a cheque D% } ?l  
f@l$52f3D  
fs+l  
I-oI,c%+  
提示要求付款to present for payment K@Q_q/(%;  
]3wg-p+  
V|KYkEl r1  
W!8g.r4u+,  
见票即付持票人payable to bearer -v .\CtpHv  
35B G&;C  
8M*[RlUJB  
EQ'iyXhEe  
支付指定人payable to order LvgNdVJDP|  
0'*whhH  
<DP_`[+C  
Ks . m5R  
已过期||无效out of date||stale {j@ S <PD  
5n! V^ !  
(m80isl  
GY,l&.&  
请给出票人R/D||refer to drawer <h:>:%#k  
LHU^%;L  
3?SofPtc/  
i71 ,  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds P1)f-:;  
g^@ Kx5O\  
dOh'9kk3  
3 XdN \xc  
文字与数字不一致words and figures differ 4wh_ iO  
sE@t$'=  
B?9K!c  
,}2yxo;i  
支票 ?rID fEvV  
#Ki(9oWd  
时间已过account closed A]" $O&l  
H_KE^1  
8aZuI|z  
u,e'5,`N  
更改处应加盖印章alterations require initials Yn4c6K  
xO)vn\uJ  
YYU Di@K  
~L(=-B`Ow  
yep`~``_  
3&'ll51t  
时间已过effects not cleared gXN#<g,:^  
x4|>HY<p?  
//cj$}Rn!  
p>4$&-  
停止付款payment stopped #mwV66'H  
<6 ^MVaD  
Ry>c]\a]  
rOQhS]TP*  
支票毁损cheque mutilated S'M=P_-7  
Kk+IUs  
q(<#7 spz  
+^tq?PfE  
汇款||寄钱to remit||to send money E6a$c`H@?  
RNGTSz  
3"=% [  
UH/)4Wg  
寄票供取款||支票支付to send a cheque for payment H?98 ^y7  
+;~JHx.~X  
N<o3pX2i]  
}rf_:  
寄款人a remitter #k2&2W=x  
S6-)N(3|  
V&`\ s5Q  
p6m]( Jg  
收款人a remittee EeGP E  
2GOQ|Z  
N1$lG? )+  
jqxeON  
国外汇票foreign Bill 6*,'A|t?y  
YSwAu,$jf  
=!7k/n';  
hZ2!UW4'  
国内汇票inland Bill jv7-i'I@  
=g4^tIYq  
' 7G'R  
wy6>^_z  
跟单汇票documentary bill ].53t"*  
Qr]xj7\@i  
&.z: i5&o!  
UwOZBF<  
空头汇票accommodation bill W 5,e;4/hL  
WccTR aq  
}[ LME Z  
:e>y= s>  
原始汇票original bill WNSf$D{p  
dr0<K[S_  
c:etJ  
DQO~<E6c  
改写||换新票据renewed bill ]oB-qfbH  
v}p'vh^8B  
taOD,}c|$  
G)5w_^&%  
即期汇票sight bill||bill on demand pQ%~u3  
JU+Uzp   
yf`Nh  
~]f+   
…days after date||…days after date…日后付款 OAPR wOQ^=  
K{)N:|y%!$  
;;rEv 5 /  
\GYh"5  
…months after date||…months after date…月后付款 N,U<.{T=A  
rlG& wX  
)RA$E`!b  
_mVq9nBEf  
见票后…日付款…days after sight||…days sight Q\>9PKK  
gi!{y   
Ut:>'TwG  
,] HH%/h  
见票后…月付款…months after sight||…months sight '>dsROB->  
S*;8z}5<\  
\.h!'nfF  
Uywi,9f  
同组票据set of bills Ny|2Fcs  
Zwj\H z.  
,b;eU[!]  
?K, xxH  
单张汇票sola of exchange||sole of exchange ,)%al76E  
Z)E[B v=  
k( l  
yZ?|u57  
远期汇票usance bill||bill at usance dqwCyYC  
oc .H}Eb%Z  
VZ"W_U,  
fNb2>1  
长期汇票long bill 0<f\bY02  
A0{ !m  
dIk/vg  
_  dFZR  
短期汇票short bill r ;:5P%:  
[/_M!& zz2  
<P&~k\BuF{  
iW.4'9   
逾期汇票overdue bill LASR *  
MZp`  
i'Vrx(y3  
y9W6e "  
宽限日期days of grace b0W~*s [4  
N"-</kzV  
bvdAOvxChW  
a1V+doC  
电汇telegraphic transfer (T.T) AQX~do\A  
qMy>: ,)Z  
T=lir%q  
p.{9OrH(4  
邮汇postal order||postal note (Am.)||post office order||money order .48Csc-  
G#{ Xd6L  
 L~F"  
^R\et.W`s  
本票promissory note (P/N) ["4sCB@Tr  
z'cVq}vl  
T)%34gN  
]Tmx;[D  
押汇负责书||押汇保证书letter of hypothecation U~{fbS3,  
OsS5WY0H  
rv`kP"I  
6ww4ZH?j  
副保||抵押品||付属担保物collateral security 6J/"1 _  
Q'?{_  
PF$K> d  
5I#L |+  
担保书trust receipt||letter of indemnity RmXC ^VQ  
?-"xP'#  
}bj dK  
Q-<,+[/  
承兑||认付acceptance :e9}k5kdk  
32DT]{-N!  
a.P7O!2Lp  
6Y!hz7 D  
单张承兑general acceptance xw?Mc{w  
*#ccz  
 ByP  
"Mt4~vy  
有条件承兑qualified acceptance SplE Y!.k  
8m? 9?OV5  
5sbMp;ZM  
py9zDWk~  
附条件认付conditional acceptance (r8R b*OP  
}e}J6 [wP  
G$X+g{  
AvW2)+6G  
部分认付partial acceptance   dz^l6<a"n  
    
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