论坛风格切换切换到宽版
  • 4932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。   B# |w}hj  
会计报表statement of account y1p^ &9 U  
M n`gd#  
e4b`C>>  
b2aPo M=  
往来帐目account current M`-#6,m3  
7"yA~e,l  
jmxjiJKP  
{VE\}zKF  
现在往来帐||存款额current accout \l?\%aqm  
p[4KN(PyK  
R+Dx#Wn I  
3V?JX5X\  
销货帐account sales 3BAls+<p o  
7 <*sP%6bD  
mDEO$:A  
luACdC  
共同计算帐项joint account ts`c_hH,1'  
(n;#Z,  
12U1DEd>-  
]R32dI8N  
未决帐项outstanding account z|^:1ov,  
$ jWe!]ASU  
)cJ9YKKy  
l ~C YxO  
贷方帐项credit account||creditor account F.i*'x0u  
^ #B`GV  
]dHU  
|k1(|)%G  
借方帐项debit account||debtor account Azv j(j  
8C7$8x] mM  
X,y0 J  
JWoNP/v6  
应付帐||应付未付帐account payable @W[`^jfQ  
N_(qMW  
15U]/?jv8  
Jz(wXp  
应收帐||应收未收帐account receivable V]dzKNFi  
FBJw (.Jr  
\B/ +.\  
0}}b\!]9  
新交易||新帐new account L}5nq@Uu)  
P /|2s  
-7,xjn  
1O3"W;SR<:  
未决帐||老帐old account i%w[v_j  
m%hI@'  
O W`yv  
P>n}\"z4  
现金帐cash account D@A@5pvS  
C ioM!D  
3]"RaI4Q0  
+AkAMZ"Mg  
流水帐running account = i9|lU"Va  
^h #0e:7<  
RG[b+Qjn  
V_+XZ+7Lx}  
暂记帐||未定帐suspense account 8 -]\C  
V| 9<*  
uvC ![j^~  
"=8= G  
过期帐||延滞帐overdue account||pastdue account MG6taOO!  
Af y\:&j  
zr#n^?m  
|rW,:&;  
杂项帐户sundry account ZyAm:yO  
/`$9H|  
Cn+'!?!d,  
$bSnbU <  
详细帐单||明细表detail account is`O,Met  
L *",4!  
vU|=" #  
[C_Dv- d  
呆帐bad account H|@R+  
Z ,4G'[d  
fP 4  
X|] &K  
会计项目title of account 6[wAX  
(NB\wJg $  
vu7F>{D  
-aj) _.d  
会计薄||帐薄account-book !<'0 GOl  
~d5f]6#`  
wX?< o  
hHXT Sk2  
营业报告书||损益计算表account of budiness||business report Z'/sZ3Q}  
3pQ^vbQ"  
{jVEstP  
N-C=O  
借贷细帐||交验帐account rendered U42B( ow  
XQW9/AzNf  
Km/#\$|}  
d^ -sxl3}  
明细帐account stated oY;=$8y<q  
67,@*cK3?J  
iLhxcM2K  
PO1|l-v<Yq  
与…银行开立一户头to open an account with t^ax:6;"|  
&v}c3wL]  
(zv)cw%  
78o>UWA:  
与…银行建立交易to keep account with @x u/&pbI  
s}m.r5  
 P`ZYm  
22`N(_  
继续记帐to keep account P/9iB/  
HzuB.B<  
XHX$Ur9  
A08b=S  
与…有交易to have an account with B`I9  
{Kdr-aC  
RlW7l1h&  
Wa{()Cz  
作成会计帐||有往来帐项to make out an account with (j*1sk  
Wu:@+~J.h  
estDW1i)  
dF (m!P/R  
清算||清理债务to make up an account o>G^)aRa  
>wPMJ> 2  
Xwer QwO=  
wfE%` 1  
清洁帐目||与…停止交易to close ones account with 6e%|.}U  
3B+ F'k&#  
e1d);m$  
RMrrLT  
结帐to close an account u=mJI*  
B^{87YR  
"M`ehgCBr  
|izf|*e  
清理未付款to ask an account||to demand an account ga#Yd}G^~3  
\Gzo^w  
<kY ||  
_mi(:s(  
结清差额to balance the account with zSU06Y  
>WKlR` J%  
_jhdqON6E  
c2$&pZ M  
清算to settle an account||to liquidate an account||to square an account T@. $Zpz  
hhZU E]  
P2Or|_z  
bM%c*_$F7  
审查帐目||监查帐目to audit an account 9F *],#ng  
%uVbI'n)  
xUG:x4Gz+  
TAXl73j_CY  
检查帐目to examine an account  GNv5yWQ@  
!edgziuO  
4 Ii@_r>  
1|PmZPKq9n  
转入A的帐户to charge the amount to As account TLkJZ4}?Q  
UdSu:V|  
' YONRha  
REmD*gf  
以计帐方式付款to pay on account 2k^dxk~$V;  
&dC #nw  
N%2UL&w#B  
H=7z d|W  
代理某人||为某人on ones account||on account of one _`Abz2s  
-6()$cl}0  
.W>8bg'u9  
l5jW`cl1  
为自己计算||独立帐目on ones own account h0N*h x   
.)wj{(>TJ  
CwV1~@{-  
qM$ ~5uu  
由某人收益并负风险on ones account and risk||for ones account and risk ;[_w&"[6a  
\sy;ca)[6g  
qwb`8o  
z~g7O4#  
由某人负担for ones account||for account of one LX %8a^?;  
<N{pMz  
Wv   
zn4 Yo  
按某人指示||列入某人帐户by order and for account of one l7]$Wc[  
AR}M*sSh  
P7Th 94  
g>[|/z P  
列入5月份帐目for May account N".-]bB  
J-W, ^%  
.2xp.i{  
qdn\8Pn  
编入某中帐项下to pass to the account of||to place to the account of \bh3&Z'.  
!(!BW9Zt+  
Cf_Ik  
==psPyLF@  
寄出清算书to send in an account||to send in render an account ZOFBT(oV  
o E&Zf/  
N_vVEIO9  
]` D(/l'  
支票薄cheque book Kis\Rg  
/HNZwbh]uJ  
tVhY=X{N?  
E(T6s^8  
支票陈票人cheque drawer ?80@+y]  
,E gIH%* g  
,i2%FW  
P o[u6K2&  
持票人cheque holder ?= <vC  
HrA6wn\O  
ou44vKzS  
O_f|R1G5z  
不记名支票cheque to bearer||bearer cheque t|*PC   
&)v X7*j  
~6'6v 8  
(k"oV>a|  
记名支票||认人支票cheque to order 1Tn!.E *  
+a&-'`7g  
+q ]  
tUq* -9 V  
到期支票antedated cheque Y2Mti- \  
Rg&6J#h  
x8T5aS  
!MB%  
未到期支票postdated cheque r^P}xGGK  
{6<7M  
nzD S  
NDB]8C  
保付支票certified cheque ( $3j  
VEd#LSh  
oll~|J^sg  
_Z6/r^c  
未获兑现支票,退票returned cheque 1fL@rR  
uNnwz%w  
1vu4}%nD  
tc@ U_>{  
横线支票crossed cheque zQ {g~x  
K0]'v>AWr  
$*%Ml+H-  
t4?g_$>   
普通横线general crossing $B4}('&4FQ  
^h^2='p  
 ew4IAF  
BzA(yCu$:  
特别横线special crossing %H- [u}s  
;,'!  
Wuosr3P  
3WJ> T1we  
空白支票blank cheque O6;>]/`  
VzpPopD,QW  
 z$-/yT"M  
7& k lX  
失效支票,过期支票stale cheque  b6S86>  
N)RWC7th{  
%>i7A?L  
!j4C:L3F  
普通支票open cheque ;FZ\PxN  
K4n1#]8i  
`Dh%c%j)  
5DyN=[b  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ER5Q` H  
g$dL5N7  
l4F4o6:]n  
1elcP`N1  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 6FSw_[)  
wXZ.D}d  
GQ|kcY=  
)dF(5,y)  
支票换现金||兑现to cash a cheque 30>TxL=&  
^Sy\<  
[X^JV/R  
j#&sZ$HQ4  
清理票款to clear a cheque qvYYKu  
M=o,Sav5*  
9aZ3W<N`M  
(fh:q2E#  
保证兑现to certify a cheque >Fx$Rty  
cw"x0 RS  
Z mi<Z  
b daZ{5^{  
填写支票数额to fill up a cheque &O0+\A9tP  
5B2x# m|8  
(P`{0^O"}  
e,~c~Db* Q  
支票上划线to cross a cheque 5Tu#o ()  
q3NS?t!  
P603P  
mkE*.I0=  
开发支票to make out a cheque x0lX6 |D  
Q(]-\L'  
U"m!f*a  
jcq(=7j  
签发支票,开立支票to draw a cheque||to issue a cheque c_ygwO3.Q  
K:y q^T7  
>j`*-(`2fa  
#(aROTV5a  
透支支票to overdraw a cheque &@+K%qW[e  
AF3t#)q  
Go`omh b  
q`$QroZT"  
背书支票to endorse a cheque n+Ag |.,|  
m qw!C  
>D:S)"  
-'}iK6  
请付票款||清付票款to pay a cheque||to honour a cheque RTY$oUqlZ  
HENCQ_Wra  
C4 Wdt  
Gzp)OHgJ  
支票退票to dishonour a cheque _L$)~},cT  
6J|f^W-fs  
[tD*\\IA  
,s)~Y p?<  
拒付支票to refuse a cheque \o  % ES  
|%RFXkHS  
c(Ha"tBJ  
p\-.DRwT`  
拒付支票to stop payment of a cheque [qZ4+xF,,  
X!2|_  
~36c0 =  
+'n1?^U  
提示要求付款to present for payment iMA)(ZS  
_r8A O>  
"5y^s!/  
r?X^*o9  
见票即付持票人payable to bearer GzB%vsv9 5  
= oh6;Ojt  
X^.r@tT  
ZDDwh&h  
支付指定人payable to order hPk+vvXtK  
I9Sh~vTm=u  
{VNeh  
RsOK5XnQn  
已过期||无效out of date||stale <.v6w*+{/  
C,<TAm  
hT]p8m aRZ  
(w^&NU'e  
请给出票人R/D||refer to drawer <bjy<98LT  
 ]_pL79y  
3)-#yOr  
+nZG!nP  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [`b{eLCFX]  
C=b5[, UCB  
4[-9$ r  
j ?mJ1J5  
文字与数字不一致words and figures differ l2v}PALs  
3PEs$m9e  
N-Z 9  
jF5 JpyOc  
支票 U^YPL,m1  
d{trO;%#f  
时间已过account closed :Aa^afjJw  
6\Z^L1973  
co@8w!W  
n^%u9H  
更改处应加盖印章alterations require initials -)Vj08aP  
o{hKt?  
>I!(CM":s$  
0IdD   
V& nN/CF  
> @%!r  
时间已过effects not cleared ;'Q{ ywr  
qXF"1f_+  
Fi`:G}   
eo80L  
停止付款payment stopped #.=' dSj  
p~b$+8#+  
,]Ma ,2  
=e+go ]87x  
支票毁损cheque mutilated 5jLDe~  
QezK&iJg  
p[eRK .$!  
xle29:?l  
汇款||寄钱to remit||to send money ^v'Lu!\f  
&Xav$6+Z1J  
: L>d]Hn  
b2Hpuej  
寄票供取款||支票支付to send a cheque for payment O(d'8`8  
# 9t/j`{  
k);!H+  
)?WoL Ejq  
寄款人a remitter 8xX{y#  
a~|ge9? (  
;1 fML,8  
+x2xQ8#|~~  
收款人a remittee hMQ aT-v  
>']H)c'2  
dB5DJ:$W$  
4Uiqi{}  
国外汇票foreign Bill $3ILVT  
x,%&[ 6(  
%([c4el>\F  
|3L MVN  
国内汇票inland Bill I}WJ0}R  
uz#9w\="  
X@)lPr$ a  
+\%z y=  
跟单汇票documentary bill  V("1\  
C0%%@ 2+  
AL0Rn e N  
2&m7pcls  
空头汇票accommodation bill !iw 'tHhR  
3 ^Zi/r  
4=Ey\Px  
7 ' S]  
原始汇票original bill YUE[eD/  
_+En%p.m  
$#r(1 Ev  
J (h>  
改写||换新票据renewed bill X d6y7s  
Nz;;X\G I  
g$b*#  
: [y(<TLw  
即期汇票sight bill||bill on demand "ivqh{ ,  
bnGA.b  
qpl5n'qHUc  
K^H t$04  
…days after date||…days after date…日后付款 >$DqG$D   
L ~w=O!  
R=PzR;8  
|BW,pT  
…months after date||…months after date…月后付款 )a\h5nQI)  
Kxn7sL$]=F  
Qx;A; n!lw  
jvQ"cs$.  
见票后…日付款…days after sight||…days sight 8GldVn.u  
<Xx\F56zp  
cy4'q ?r  
dI-5%Um  
见票后…月付款…months after sight||…months sight pC-OZ0  
''uI+>Y  
 iC]lO  
aTsfl  
同组票据set of bills R6;>RRU_  
rLxX^[Fp3  
Q\L5ZJ%y/  
\]xYV}(FO  
单张汇票sola of exchange||sole of exchange U[l%oLra  
2r,'4%G  
: qRT9n$  
l{9h8]^  
远期汇票usance bill||bill at usance Wi^rnr'S s  
\aIy68rH,  
\BXVWE|  
BA,6f?ktXS  
长期汇票long bill 2(Uz9!<V  
AF]!wUKxy  
 2p>SB/  
-G#k/Rz6  
短期汇票short bill f)Q]{cb6  
+E|ouFI  
_~Vz+nT  
:-La $I>  
逾期汇票overdue bill 493i*j5r)l  
\_nmfTr!K  
8"mW!M  
{yMA7W7]  
宽限日期days of grace :)95 b fa.  
AijTT%  
1Uk~m  
NxO^VUD  
电汇telegraphic transfer (T.T) ]31XX=  
9ox|.68q  
g ypq`F  
Y>Hl0 $:=  
邮汇postal order||postal note (Am.)||post office order||money order f\|?_k]  
,$zlw\  
@jSbMI  
P lH`(n#  
本票promissory note (P/N) F*t_lN5{  
1Dp @n  
,,%:vK+V  
#Jz&9I<OKx  
押汇负责书||押汇保证书letter of hypothecation NjN?RB/5  
8`2<g0V2  
e>9Z:vY  
QM_X2Ho  
副保||抵押品||付属担保物collateral security UvJuOh+  
kN |5 J  
,GkW. vEU  
<W59mweW#5  
担保书trust receipt||letter of indemnity q|i%)V`)-  
^y0C5Bl;  
!L. K)9I  
R{uJczu  
承兑||认付acceptance 3*$9G)Ey  
m+2`"1IE[  
ct4 [b|  
8+ F}`lLA  
单张承兑general acceptance C]yQ "b  
76A>^Bs\/  
: q64K?X  
b>= Wq  
有条件承兑qualified acceptance o.3YM.B#  
?koxt4 4  
{&=qM!2e  
6QLQ1k`  
附条件认付conditional acceptance 9/ 1+BQ  
~,*YmB=Z  
c|}K_~l_  
+6hl@F m(  
部分认付partial acceptance   qJ+52U|z  
    
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