论坛风格切换切换到宽版
  • 3355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。   kP=eW_0D  
会计报表statement of account rK 8lBy:<  
Fk&c=V;SU  
ueogaifvB  
<)C#_w)-  
往来帐目account current {r,.!;mHu  
; }I:\P  
S3C]AhW;  
gi3F` m  
现在往来帐||存款额current accout >F|>cc>_E  
aL\PGdgO  
L8@f-Kk  
^x]r`b  
销货帐account sales  C#.->\  
~p6 V,Q  
EgEa1l!NSQ  
a K[&V't~  
共同计算帐项joint account  \{_q.;}  
R3f89  
B&M%I:i  
mX"oW_EK  
未决帐项outstanding account Ve$o}h-  
-u+vJ6EY  
)EPjAv  
.fqN|[>  
贷方帐项credit account||creditor account 93>jr<A  
o+iiST JEe  
soB,j3#p'*  
(Bb5?fw  
借方帐项debit account||debtor account EmWn%eMN  
PudS2k_Qv  
JJ-( Sl  
RF$eQzW  
应付帐||应付未付帐account payable 3@_xBz,I.  
eI}aQ]$ED  
94`7a<&ZNL  
Lz}OwK l  
应收帐||应收未收帐account receivable _ gR;=~S  
4/~E4"8  
dA}-]  
c% -Tem'#  
新交易||新帐new account /|m2WxK)  
4HXo>0  
:1Xz4wkWS*  
|)th1 UH  
未决帐||老帐old account h]&GLb&<?  
wD}l$ & +  
lWk>z; d  
"m$##X\  
现金帐cash account (62"8iD6  
|)DGkOtd  
m,_Z6=I:  
nIf1sH>  
流水帐running account  `,*3[  
oAVnK[EMq`  
VR8-&N  
V*;(kEqj  
暂记帐||未定帐suspense account St9?RD{4;  
# powub  
z]y.W`i   
K=Z|/Kkh  
过期帐||延滞帐overdue account||pastdue account `:fZ)$sY  
Lz Kj=5'Y  
./Zk`-OBT  
?3`UbN:  
杂项帐户sundry account \;,+   
;u ({\K  
 @tnz]^V  
dh iuI|?@  
详细帐单||明细表detail account oG?Xk%7&\  
&vMb_;~B  
Y;M|D'y+  
N7zft  
呆帐bad account m4Qh%}9%  
K&]G3W%V  
R$<&ie6UQ  
9d659i C  
会计项目title of account 1W LXM^ 4  
7hcYD!DS  
kd(8I_i@  
k@J&IJ  
会计薄||帐薄account-book '3fu  
cd_yzpL@}J  
(k.[GfCbD  
R4cM%l_#W  
营业报告书||损益计算表account of budiness||business report bl;1i@Z*M  
b94DJzL1z  
n0 {i&[I~+  
6,"Q=9k4[  
借贷细帐||交验帐account rendered B%b4v  
UKvWJnz  
0RLg:SV  
}B+C~@j  
明细帐account stated 5coyr`7mP  
8qT ys8  
%s|Ely)  
\'D0'\:vz  
与…银行开立一户头to open an account with cp7=epho  
Ya"a`ozq  
b5vC'B-!  
,!y$qVg'\f  
与…银行建立交易to keep account with Y"aJur=`  
,m:.-iy?  
WPMSm<[  
oW*16>IN9l  
继续记帐to keep account 9}<ile7^  
& G4\2l9  
'Aq{UGN  
$ @`V  
与…有交易to have an account with IueF x u  
0@iY:aF  
:q% M_  
<uw9DU7G  
作成会计帐||有往来帐项to make out an account with x*U)Y  
kfY}S  
3$>1FoSk  
q"8e a/  
清算||清理债务to make up an account k"zv~`i'  
??vLUv  
xj;H&swo  
qi D@'Va\  
清洁帐目||与…停止交易to close ones account with XJ| <?   
:KP @RZm  
FbFPJ !fb  
jcf7n`L  
结帐to close an account ?X<eV1a   
_9Te!gJ4_#  
~-Qw.EdC  
A[{yCn`tM  
清理未付款to ask an account||to demand an account CxW>~O:  
LYK"(C  
29] G^f>  
/{n-Y/j p  
结清差额to balance the account with vw/J8'  
>jLY"  
G}raA%  
 |TH\`U  
清算to settle an account||to liquidate an account||to square an account y/7\?qfTk  
p%=u#QNi  
-- 95Jz  
z,p~z*4  
审查帐目||监查帐目to audit an account wE`]7mA  
p]+Pkxz]'  
j>"@,B g*  
By4<2u38u  
检查帐目to examine an account rw JIx|(  
v^*K:#<Q!  
;'@9[N9  
 ItrDJ'  
转入A的帐户to charge the amount to As account 2uW; xfeY  
u l>3B4  
d^ 8ZeC#  
O m2d .7S  
以计帐方式付款to pay on account =X:Y,?  
dcN22A3  
dkTX  
-C]5>& W  
代理某人||为某人on ones account||on account of one jm/`iXnMf  
Y.rsR 6  
g:8h|w)  
Kis"L(C  
为自己计算||独立帐目on ones own account SoK iE  
{cVEmvE8  
`b7t4d*  
T:yE(OBf  
由某人收益并负风险on ones account and risk||for ones account and risk ENs&RZ;  
@lrztM  
)Y{L&A  
7ZWgf"1j  
由某人负担for ones account||for account of one &d^m 1  
.}~_a76  
+VOK%8,p  
-k e's  
按某人指示||列入某人帐户by order and for account of one >_T-u<E  
,w4V?>l  
R$[vm6T?  
#c.K/&Gc7j  
列入5月份帐目for May account r52gn(,  
Btn]}8K  
Z,Dl` w  
1K50Z.o&@  
编入某中帐项下to pass to the account of||to place to the account of U8n V[  
cU!vsdR3  
R(G7m@@{  
=W!/Z%^*8  
寄出清算书to send in an account||to send in render an account P{ lB50  
ar+9\  
e1Hg w[l`  
u <v7;dF|s  
支票薄cheque book /!XVHkX[  
mtcw#D  
'!~)?C<  
q(W3i^778  
支票陈票人cheque drawer H9Q&tl9  
#BH*Z(  
|#R7wnE[k~  
T'Dv.h  
持票人cheque holder v O_*yh1  
B>P{A7Q  
pG;U2wE  
DT&@ ^$?  
不记名支票cheque to bearer||bearer cheque 8P&:_T!  
}9}h*RWm  
<bEbweQrgm  
e^1Twz3z  
记名支票||认人支票cheque to order &`2)V;t  
#5o(h+w)  
hf&9uHN%7m  
ml }{|Yz  
到期支票antedated cheque z9Rp`z&`E  
J)p l|I  
q9s=~d7  
d<P\&!R(  
未到期支票postdated cheque NyNXP_8  
p9{mS7R9T  
)MTOU47U  
%| Lfuz*  
保付支票certified cheque sdw(R#GE  
9V*qQS5<p  
m^;f(IK5  
"oO%`:pb  
未获兑现支票,退票returned cheque E+;7>ja  
*b\t#meS&  
7WZ+T"O{I  
o|["SYIf  
横线支票crossed cheque k@W1-D?  
2g! +<YZ~  
`3&v6  
=Jb>x#Y  
普通横线general crossing *(DV\.l`  
c9h6C  
&^Q/,H~S  
$1`2 kM5  
特别横线special crossing '/s)%bc  
1yu4emye4  
[.wYdv35  
c5GuM|*7  
空白支票blank cheque v y I!]p  
11;MN  
<7jW _R@  
(<C3Vts))  
失效支票,过期支票stale cheque {_v#~595  
Ig>(m49d  
}*]-jWt1J\  
1iF1GkLEq  
普通支票open cheque 6T`i/".  
c{w2Gt!  
]~siaiN[  
EXqE~afm2  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount f ) L  
0<@ @?G  
{"KMs[M  
Pe3o;mx  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 8 KzkB;=n  
* r7rZFS  
L ~N460  
1bwOm hkS  
支票换现金||兑现to cash a cheque #o#H?Vo9b  
"3Y0`&:D  
IJcsmNWm  
uoh7Sz5!^  
清理票款to clear a cheque 4BpZJ~(p  
- 1gVeT&  
uQKT  
bV3|6]k^  
保证兑现to certify a cheque R.<g3"Lm>  
4{|"7/PE1  
mQ"-,mMI  
V(!V_Ug9.  
填写支票数额to fill up a cheque X 0+vXz{~g  
S{T >}'y  
67FWa   
inp7K41  
支票上划线to cross a cheque 5]:U9ts#  
=41?^1\  
[j+sC*  
O5BYD=7  
开发支票to make out a cheque a/xn'"eli  
:?1Dko^  
'PW5ux@`<  
`C'H.g\>2Q  
签发支票,开立支票to draw a cheque||to issue a cheque iuul7VR-%  
F#5~M<`.o  
yyTnL 2Y9  
S)"Jf?  
透支支票to overdraw a cheque )MT}+ai  
jq0O22 -R  
}3WxZv]I}  
2=!RQv~%  
背书支票to endorse a cheque Xne1gms  
 uHRsFlw  
+k R4E23:  
[AJJSd/:  
请付票款||清付票款to pay a cheque||to honour a cheque jT;;/Fd3/  
}4X0epPp;:  
R[+<^s}p/  
MVUJD{X#  
支票退票to dishonour a cheque +R75v)  
TIg3` Fon  
sU^1wB Rj  
Pr C{'XDlU  
拒付支票to refuse a cheque 6j|{`Zd)G  
j3ls3H&  
@_{=V0  
:7;@ZEe  
拒付支票to stop payment of a cheque lr&a;aZp  
lPAQ3t!,  
+Vdpy (  
0JujesUw(  
提示要求付款to present for payment yEy6]f+>+  
Q22 GIr  
Q\0'lQJdy  
?:9"X$XR  
见票即付持票人payable to bearer 1X1dG#:  
wVtwx0|1  
E _|<jy$`  
E92-^YY  
支付指定人payable to order [dVL&k<P  
5 SQ 8}Or3  
j![\& z  
;-Aa|aT!  
已过期||无效out of date||stale ;q>ah!"k  
-$Ih@2"6  
3o/[t  
p5*jzQ  
请给出票人R/D||refer to drawer u)Whr@m  
`">=  
a?oI>8*  
)=(kBWM  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds iK;XZZ(  
9W);rL |5  
-trkA'ewZ  
I5W~g.<6  
文字与数字不一致words and figures differ # T"4RrR  
tX~w{|k  
cm+P]8o%{  
j5h-dK  
支票 B`sAk %  
'Z]w^<  
时间已过account closed PQE =D0  
/g.U&oI]D  
ksm~<;td  
iU:cW=W|M\  
更改处应加盖印章alterations require initials !bP@n  
zKK9r~ M  
HK% 7g  
43 :X,\~)  
!d T4  
5 IpDeJ$  
时间已过effects not cleared u$`a7Lp,n  
BFt> 9x]T  
NX&_p!_V  
\ 6MCxh6  
停止付款payment stopped :~SyL!  
uEx-]F  
UGatWj  
H%{+QwzZ[j  
支票毁损cheque mutilated DW3G  
'0,^6'VWOV  
x|29L7i  
Gp\ kU:}&  
汇款||寄钱to remit||to send money -7|H}!DFT  
c4zR*  
Y|/ 8up  
H0cA6 I  
寄票供取款||支票支付to send a cheque for payment [.}oyz; }N  
[KQ6Ta.  
:MDKC /mC  
'O-"\J\  
寄款人a remitter `QY)!$mUIF  
d0 /#nz  
Z #m+ObHK1  
-%4,@ x`  
收款人a remittee {7pli{`  
%xt^698&X  
W(/h Vt  
lUMdrt0@z  
国外汇票foreign Bill %N_%JK\{@  
)WFr</z5bA  
h FBe,'3M  
e8 b:)"R  
国内汇票inland Bill ,"0 :3+(8;  
,v}k{( 16{  
?Ss! e$jf  
??/ 'kmd  
跟单汇票documentary bill v(%*b,^  
l9H!au=  
+qdEq_ m  
|sZHUf_  
空头汇票accommodation bill BfiD9ka-z  
UR5`ue ;  
{+b7sA3  
mXs; b 2r^  
原始汇票original bill GsM<2@?  
caX< n>  
1yY0dOoLG)  
_GPl gp:  
改写||换新票据renewed bill ] @fk] ]R  
zp?`N;  
<ZR9GlIr  
UkGCyGyZ[  
即期汇票sight bill||bill on demand FML(4BY,  
+x}<IS8  
7E!5G2XX~~  
`~q<N  
…days after date||…days after date…日后付款 13/]DF,S"^  
;YL i{  
Nmh*EAJSy  
]')RMg zM*  
…months after date||…months after date…月后付款 ~4cC/"q$X  
zT-_5uZQ  
sdmT  
7"D.L-H  
见票后…日付款…days after sight||…days sight .(2ik5A%9  
,UE83j8D^  
8DaL,bi*.  
Od)C&N=y  
见票后…月付款…months after sight||…months sight mpJ#:}n  
)wh A<lC  
;i:d+!3XwC  
<p"iY}x[H  
同组票据set of bills @ 7n"yp*"  
!jR=pIfq  
uY'HT|@:{  
Q&bM\;Ml  
单张汇票sola of exchange||sole of exchange D. XvG_  
GWip -wI  
u\JNr}bL  
c~ V*:$F  
远期汇票usance bill||bill at usance r]36z X v  
E-g_".agO  
3=ymm^  
VY\&8n}e(  
长期汇票long bill jW@Uo=I[  
}RqK84K  
.kfI i^z  
_:27]K:  
短期汇票short bill @f_+=}|dc  
/&94 eC  
H<N,%G  
:9 ^* ^T  
逾期汇票overdue bill @F*%9LPv  
6!FQzFCZq  
~&bq0 (  
HyWCMK6b  
宽限日期days of grace Th%Sjgsn  
\)|hogI|f  
U4B( #2'  
83q6Sv  
电汇telegraphic transfer (T.T) ~qOa\#x_  
[cp+i^f  
v_-dx  
 I O-Ow!  
邮汇postal order||postal note (Am.)||post office order||money order ~/P[J  
| %Vh`HT  
n.(FQx.F  
C3YT1tK  
本票promissory note (P/N) o`*,|Nsq  
'."ed%=MC  
Dm<A ^u8  
sLAQE64\"  
押汇负责书||押汇保证书letter of hypothecation W6/ yn  
B`J~^+`[*  
9qG6Pb  
)Z9>$V$j  
副保||抵押品||付属担保物collateral security ~R92cH>L  
RrQJ/ts7}  
)hfpwdQ  
>\3V a  
担保书trust receipt||letter of indemnity 0KOgw*>_  
}U"&8%PZr  
j8lb~0JD  
Q$@I"V&G.  
承兑||认付acceptance yO~Ig `w  
YcpoL@ab  
'SF<_aS(  
NHZz _a=  
单张承兑general acceptance ikiypWq  
|8tilOqI  
D!IY&H,wo  
WEi2=3dV  
有条件承兑qualified acceptance }Kbb4]t|"  
q5)O%l!  
5]Y?m'  
^3L0w}#  
附条件认付conditional acceptance 7E~;xn;  
N5b!.B x-w  
._{H~R|  
VS8Rx.?  
部分认付partial acceptance   Fy-t T]Q9  
    
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