论坛风格切换切换到宽版
  • 4823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。   !<6wrOMaO  
会计报表statement of account )L hO}zQ  
c`}X2u]k  
YV940A-n  
o%9>elOju  
往来帐目account current m[7:p{  
+@qk=]3a  
Z "=(u wM  
EhUy7b,1_  
现在往来帐||存款额current accout 9FLn7Y  
=K>Z{% i  
}Voh5*$E`  
Cw|S Y  
销货帐account sales r;T /  
CGe'z  
d,+n,;6Cf  
S'JeA>L  
共同计算帐项joint account xA5$!Oq7  
7~Ga>BK  
=U2Te  
E6@ ;e-]j  
未决帐项outstanding account .M{[J]H`t  
F i/G, [q  
k51s*U6=  
+?:V\niQI  
贷方帐项credit account||creditor account Yr=mLT|JN  
@!'H'GvA  
2,;t%GB  
Z = c@Gd  
借方帐项debit account||debtor account QPcB_wUqu  
FVmg&[ .  
 ck~xj0  
G!;[If :<e  
应付帐||应付未付帐account payable )x7hhEk=^  
=5M>\vt]  
wf@2&vJ  
UQcmHZ+lf  
应收帐||应收未收帐account receivable /_a *C.a6  
W7o /  
ZO 1J";>u  
/nP=E  
新交易||新帐new account VT7NWT J,  
,s76]$%4  
RHbp:Mlk  
E}=,"i  
未决帐||老帐old account "y0 A<- ~  
~QcKW<bz  
x+e _pb   
=x'%zUgE  
现金帐cash account UG_ 0Y8$  
7$=@q|$  
m^.C(}  
_64@zdL+  
流水帐running account B ,Brmn  
o?FUVK  
?63JQ.;  
Vgn1I(Gj4  
暂记帐||未定帐suspense account 1W[(+TZ&s  
>2 qP  
!S-U8KI|  
\Agg6tY r  
过期帐||延滞帐overdue account||pastdue account 6w;|-/:`  
Ig KAD#2a  
Rk[ * p  
se HbwO3 b  
杂项帐户sundry account Dg+d=I?  
NF!1)  
UJ$:5*S=u  
r_E)HL/A  
详细帐单||明细表detail account lh_zZ!)g  
Y`?X Fy:  
HjS^ nYl  
 7~nCK  
呆帐bad account c.Z4f 7  
]Hy PJ  
k#*yhG,]'  
1<`7MN  
会计项目title of account |uBC0f  
D#1~]d  
( v:ek_  
><R.z ( 4%  
会计薄||帐薄account-book ;w(1Ydo  
c|( ?  
y?#J`o- O  
So.P @CCd  
营业报告书||损益计算表account of budiness||business report =Fy8rTdk6r  
h)^A3;2F  
~!9Px j*  
L_K\i?  
借贷细帐||交验帐account rendered qU*&49X  
1DtMY|wP  
'A!/pUML  
AWXpA1(  
明细帐account stated "ak9LZQ9z  
|;m`874  
Wx)U<:^e  
cievC,3*  
与…银行开立一户头to open an account with 'Sy *'&  
##FNq#F  
A{x 7  
g^$11  
与…银行建立交易to keep account with OrEuQ-,i@  
RrdtU7i 3  
D *I;|.=u  
T) tZU?  
继续记帐to keep account *8.@aX3  
)1nCw  
<!}l~Ln15  
! M&un*  
与…有交易to have an account with pNE\@U|4E  
k7|z$=zY  
[ 7Lxt  
F:o #  
作成会计帐||有往来帐项to make out an account with A : bPIXb  
H4'DL'83  
wYO"znd  
sC5uA .?>9  
清算||清理债务to make up an account ' q<EZ {  
$W {yK+N  
UcLNMn|  
"R2t&X[9  
清洁帐目||与…停止交易to close ones account with ca/o#9:N`:  
Wd` QpW  
SAG` ^t  
p=_XMh`;  
结帐to close an account ezr\T  
EhIV(q9x  
u2-@?yt  
S`@6c$y k  
清理未付款to ask an account||to demand an account yI.}3y{^5  
GtM( Y  
Vv yrty  
(!VMnLlXRK  
结清差额to balance the account with p37zz4  
oa &z/`@  
q]N?@l]  
v-;XyVx  
清算to settle an account||to liquidate an account||to square an account A!ioji+{[  
UGmuX:@y76  
FS`vK`'  
Y0PGT5].@'  
审查帐目||监查帐目to audit an account -4?xwz9o$7  
B]|6`UfB  
xv$)u<Ve  
k~1 j/VHv  
检查帐目to examine an account P('t6MVl T  
Rct"\{V')n  
%|*nmIPq(  
NDRW  
转入A的帐户to charge the amount to As account $K?T=a;z  
^)OZ`u8  
b$?Xn{Y  
'n^2|"$sH  
以计帐方式付款to pay on account &N"'7bK6n  
N4a`8dS|  
8 _4l"v p  
<o&o=Y8  
代理某人||为某人on ones account||on account of one Dh&:-  
KbwTj*k[  
1iNsX\M  
f`hyYp`d5  
为自己计算||独立帐目on ones own account DHm[8 Qp  
9u ?)vR[@e  
/`+Hw dk  
3tT|9Tb@  
由某人收益并负风险on ones account and risk||for ones account and risk %XJQ0CE<(  
| jahpji6  
Xr?>uqY!M  
9H f*cQ  
由某人负担for ones account||for account of one cc|CC Zl  
QFW0KD`5  
L289'Gzg  
5c: '>  
按某人指示||列入某人帐户by order and for account of one i1qS ns  
p-5P as  
FOCoiocPi  
x7 "z(rKl  
列入5月份帐目for May account [3j$ 4rP  
n}< ir!ZTO  
8W~ lU~-  
W\it+/  
编入某中帐项下to pass to the account of||to place to the account of 2#z=z d  
t a&Q4v&-  
CN.6E<9'kK  
>vlQ|/C  
寄出清算书to send in an account||to send in render an account ?SC3Vzr  
}FPM-M3y  
b/}'Vf[  
sS, zzx<  
支票薄cheque book 9v~1We;{$  
Bu7A{DRf  
9;=q=O/  
0jBKCu  
支票陈票人cheque drawer KHvIN}V5?3  
/@&(P#h  
]{YN{  
{bN Y  
持票人cheque holder 0/ut:RV0  
<z^SZ~G  
z>6.[Z(T  
u\`/N hn  
不记名支票cheque to bearer||bearer cheque 7egq4gN]2Y  
D899gGe  
:I2H&,JT  
ucw`;<d8  
记名支票||认人支票cheque to order ('=Z }~  
#`/bQ~s  
S#,+Z7  
[!W5}=^H  
到期支票antedated cheque M9gOoYf,~  
'r~8  
]de\i=?|  
$u:<x  
未到期支票postdated cheque 8pqs?L@W  
Q\H_t)-  
d$}&nV/A)  
_0K.Fk*(!  
保付支票certified cheque RF:04d  
L/~D<V  
4iwf\#  
mKM,kY  
未获兑现支票,退票returned cheque J2m"1gq,  
L ${m/@9  
 012Lwd  
2SYKe$e  
横线支票crossed cheque n[|6khOL-  
@a0Q0M  
&I%IaNco  
~Po<(A}`f  
普通横线general crossing vHS2q >  
*,17x`1e  
Yr=8!iR$  
$%=G[/i'  
特别横线special crossing "TfI+QgLF  
"e@n:N!  
mg`j[<wp  
9:Si] Pp+S  
空白支票blank cheque m^Glc?g<  
wqP2Gw7jh6  
$C u R}g  
zd.'*Dj  
失效支票,过期支票stale cheque +Juh:1H  
p-xd k|'[  
FI$XSG  
a$}NW.  
普通支票open cheque tF^g<)S;t  
eeW`JG-E  
 h,t:]  
ywO mQc Z  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 9Sz7\W0  
_%B/!)v  
b1xpz1  
wx*1*KZ  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges JaI Kjn  
-9d%+O~v6~  
lI6W$V\,  
>?I/;R.-  
支票换现金||兑现to cash a cheque Wo!;K|~P  
gfN2/TDC]P  
t"|DWC*  
W:vr@e6  
清理票款to clear a cheque 'mE^5K  
e>AXXUEf  
KP{3iUqvO  
Ac`;st%l.  
保证兑现to certify a cheque ^_W40/c3  
<<,>S&/  
X#`dWNrN  
:$ %>4+l  
填写支票数额to fill up a cheque )R &,'`\  
e<"/'Ql!k  
t,HFz6   
<cj{Qk  
支票上划线to cross a cheque Q4Q pn  
T$mbk3P  
 "r$/  
>{nH v)  
开发支票to make out a cheque jDX>izg;V  
/pykW_`/-  
wk @,wOt  
s`;f2B/|  
签发支票,开立支票to draw a cheque||to issue a cheque dYF=c   
ue\t,*KYd  
`q_<Im%I  
gKi{Y1  
透支支票to overdraw a cheque JN(-.8<  
{dzoEM[ 1s  
e;(  
;gB`YNL  
背书支票to endorse a cheque +}JM&bfK  
^R~~L  
?obm7<  
3CZS)  
请付票款||清付票款to pay a cheque||to honour a cheque Ia4)uV8  
 v~=\H  
*9 D!A  
y{=>$C[  
支票退票to dishonour a cheque eR;!(Oy=A  
Apfnx7Fv  
LW:1/w&pv  
/+[63=fl  
拒付支票to refuse a cheque :dwt 1>  
{x@|VuL=  
"rNL `P7  
Mvcfk$pA  
拒付支票to stop payment of a cheque lm0N5(XP  
0xMj=3']  
$/Ov2z  
-d=WV:G%e  
提示要求付款to present for payment [*4fwk^  
rx!=q8=0R  
7o]HQ[xO  
tef^ShF]  
见票即付持票人payable to bearer Nneo{j  
|J>WC}g@n  
K7(MD1tk  
,wj"! o#  
支付指定人payable to order DuF"*R~et  
l= ={pb  
B\CN<<N>dD  
',=g;  
已过期||无效out of date||stale r'4:)~]s  
K$[$4 dX]  
 .\:J~(  
h~} .G{"  
请给出票人R/D||refer to drawer "484 n/D  
Ak BMwV  
Da1aI]{I  
@cD uhK"U}  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds diT=x52  
h<l1U'Bn7  
mUP.rb6  
<4 8<86TP  
文字与数字不一致words and figures differ ajH"Jy3A  
H9 tXSh  
WF2-$`x  
lB;FUck9  
支票 .*/Fucr  
-:Rp'SJ  
时间已过account closed g@ith&*=h  
U5r}6D!)  
G}zZQy  
=;L*<I  
更改处应加盖印章alterations require initials j`>^1Q  
Ey `h1 Y  
:k=mzO<&  
xL "!~dN  
8y2+&#$  
(p)!Mq "^  
时间已过effects not cleared 47>>4_Hz  
Z;DCI-Wg  
zu\`1W^  
 ku&k'V  
停止付款payment stopped <[~,uR7  
2I'~2o  
,_ 2x{0w:>  
T6BFX0$  
支票毁损cheque mutilated au@a8MP  
!cX[-}Q  
e":G*2a  
2DDsWJ;  
汇款||寄钱to remit||to send money a[!%L d  
~qP[eW e  
"&+3#D >  
V9%aBkf8w  
寄票供取款||支票支付to send a cheque for payment m_NCx]#e   
mI1H!  
*C|  
E8[T   
寄款人a remitter L"+$Wc[|  
HLK@xKD<  
$.E6S<(h  
>bo'Y9C  
收款人a remittee I/J7rkf  
$iw%(H  
3R$Z[D-  
% ZU/x d  
国外汇票foreign Bill -0uV z)  
s][24)99  
@z`@f"l  
-7qIToO.  
国内汇票inland Bill hVpCB,  
qdD)e$XW,  
}:Z9Vc ZP`  
afG{lWE)  
跟单汇票documentary bill @* ust>7  
es:2M |#O  
( )T[$.(  
u{H?4|'(  
空头汇票accommodation bill |UnUG  
\_6OCVil  
+>f<EPGn  
HfNDD| Zz  
原始汇票original bill ~p1EF;4#  
aBuoHdg;  
D@ek9ARAq  
WN]<q`.  
改写||换新票据renewed bill ,L> ar)B  
= "ts`>  
coE&24,0  
i^`9syD  
即期汇票sight bill||bill on demand A#wEuX=[  
~`MS~,,  
>p\e 0n  
L:nXWz  
…days after date||…days after date…日后付款 gxNL_(A  
Kb ;dKQ  
Aj>[z8!,  
C@\{ehG  
…months after date||…months after date…月后付款 nSx8E7 |V  
tl yJ mdl  
5N$E()m$  
Nh?| RE0t  
见票后…日付款…days after sight||…days sight \;5\9B"i  
s54nF\3V  
j V3)2C}  
Ch rY"  
见票后…月付款…months after sight||…months sight vsB*rP=  
5f'DoT  
PG%0yv%  
Sb2v_o  
同组票据set of bills ]$-cMX  
Z4TL6 ]^R  
9 ' 1B/{  
Pn.bVV:  
单张汇票sola of exchange||sole of exchange 6c4&VW  
nwI3|&  
$"JpFT  
!v|IS yK  
远期汇票usance bill||bill at usance }Rvm &?~O  
H;ZHqcUX  
l(W[_ D  
;E;To\NCYF  
长期汇票long bill ]w).8=I  
IV16d  
)P&9A)8  
4p`XG1Pt  
短期汇票short bill -XK0KYhgW  
R"Liz3Vl%  
M6|I6M <  
jF ^5}5U  
逾期汇票overdue bill fN%jJ-[d  
: 9!%ZD  
@ T ;L $x  
vE, 37  
宽限日期days of grace 2/P"7A=<  
le)DgIT>=  
CBT>"sYE1  
^ZeJ[t&!#  
电汇telegraphic transfer (T.T) 8kL4~(hY  
*V^ #ga#A  
^>&k]T`  
1MsWnSvzf  
邮汇postal order||postal note (Am.)||post office order||money order hn)a@  
S0/usC[r  
jn%kG ~]'Q  
v5ur&egVs  
本票promissory note (P/N) /TQ}} YVw  
2C^B_FUg|]  
sd re#@n}  
FyL_xu\e  
押汇负责书||押汇保证书letter of hypothecation zJlQ_U-!  
7^TV~E#  
SS|z*h Z  
^4Am %yyT  
副保||抵押品||付属担保物collateral security m`? MV\^  
:& XH?/Wi  
CG]Sj*SA~  
{i~8 :  
担保书trust receipt||letter of indemnity SjEAuRDvUz  
"VxWj}+]  
!LM<:kf.|  
a T  l c  
承兑||认付acceptance Oc?+M 5  
QrG`&QN  
X<OSN&d  
neF]=uCWnT  
单张承兑general acceptance q~K(]Ya/  
a?5[k}\  
7Du1RuxP  
NVV}6TUV  
有条件承兑qualified acceptance {NM+Oj,~'  
f3*?MXxb16  
[&S}dQ"  
U!w1AY|  
附条件认付conditional acceptance U_yE& 6 T  
vC;]jJb:  
g|<Sfp+;+  
-| yb[~3  
部分认付partial acceptance   h #Z4pN8T3  
    
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