论坛风格切换切换到宽版
  • 4544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。   =2R0 g2n  
会计报表statement of account o`%;*tx  
OD yKS;   
6$ x9@x8  
dA[S@ysvG  
往来帐目account current !Jk|ha~r  
0s o27k  
h%+ 6 y  
c?7 Wjy  
现在往来帐||存款额current accout _2wH4^Vb  
DUlvlQW  
|0s)aV|K  
>A*BRX"4C  
销货帐account sales "[Hn G(gA  
Og/@w&  
du_T iI  
x>eV$UJ  
共同计算帐项joint account ]v|n'D-?  
h$2lO^  
c7f11N!v>b  
i+4!nf{K  
未决帐项outstanding account )I(2t 6i  
=P7!6V\f  
 K>S:Z  
Gcp!"y=i  
贷方帐项credit account||creditor account B4{clI_i  
bY!1t}ALh  
W*.6'u)9  
Cs?[   
借方帐项debit account||debtor account L/7YI\C2  
U "kD)\  
DWmViuZmL  
;^9 y#muk  
应付帐||应付未付帐account payable [z> Ya-uz7  
<)9dTOdd  
{"n=t`E)3  
`2PvE4]%p  
应收帐||应收未收帐account receivable D !5 {CQl  
_n=,H  
q&d5V~q  
 \>l DM  
新交易||新帐new account 4elA<<  
ZJ'Tb<fP  
_h0hl]rf  
2YhtD A  
未决帐||老帐old account Ew>lk9La(  
tVqc!][   
&N:`Rler  
fYUbr"Oe  
现金帐cash account |Wz`#<t  
_8ubo\M~  
i;I!Jc_b'  
XI7:y4M  
流水帐running account +_v#V9?  
p$_X\,F  
M~LYq  
-I*NS6  
暂记帐||未定帐suspense account ^<w3i?KPW  
(M nK \^Y  
_>4Qh#6K  
W'}^m*F  
过期帐||延滞帐overdue account||pastdue account *Vr;rk  
vuO~^N]G  
U8GvUysB!  
/6yH ,{(a  
杂项帐户sundry account >@uFye$  
P2=u-{?~  
3U&r K)F  
cC7&]2X +f  
详细帐单||明细表detail account qY$]^ gS  
J*m ~fZ^  
5~\GAjf  
]o2 Z 14  
呆帐bad account JxLSQ-"  
WNWtQ2]  
#xfPobQ>il  
#1<Jwt+  
会计项目title of account yYn7y1B  
H#FH '@J  
Rn5{s3?F~2  
0S$6j-"  
会计薄||帐薄account-book Dio9'&DtC  
Hwif tx  
8;Eg>_cL:  
\>p\~[cxt  
营业报告书||损益计算表account of budiness||business report [28Vf"#]  
vd#BT$d?  
Rs;Y|W4'  
QrRnXlE M8  
借贷细帐||交验帐account rendered 08F~6e6a8  
Ah Rvyj  
WdJJt2'  
s]Qo'q2  
明细帐account stated 1CA% nqlng  
2 3*OuY  
:BpXi|n;  
[[' (,,r  
与…银行开立一户头to open an account with ;$/]6@bqB  
4d;.p1ro  
7 jiy9 [  
#v}pn2g%>  
与…银行建立交易to keep account with z\+Ug9Of  
bguTWI8bk  
zx`(ojfu  
WIYWql>*  
继续记帐to keep account `<IaQY  
N%fDgK  
!1[ZfTX^a  
Tjj-8cg  
与…有交易to have an account with yL"UBe}v  
<(W:Q3?s  
GyLp&aa  
)2: ,E  
作成会计帐||有往来帐项to make out an account with {I]>!V0j!  
VX]Ud\(  
k4`(7Z  
(=t41-l  
清算||清理债务to make up an account Ut hM?g^  
E?cf#;2h8m  
$_Q]3"U  
@:K={AIa  
清洁帐目||与…停止交易to close ones account with { \ ]KYI0  
[,Fu2j]  
]@ N::!m  
-v{LT=,O  
结帐to close an account ~w"e 2a  
]oizBa@?G  
J>Bc-%.Q  
mt} 3/d  
清理未付款to ask an account||to demand an account `{  ` W-C  
cd]def[d  
bEli!N$  
21 N!?DR  
结清差额to balance the account with A1F!I4p5  
ujh`&GiB+  
g ![?P"i^t  
 Dgm"1+  
清算to settle an account||to liquidate an account||to square an account 3h**y %^  
@|d+T"f  
w<Ot0&&  
'.IR|~Y  
审查帐目||监查帐目to audit an account Z=zD~ka  
37 d-!  
F`M`c%  
OEhDRU%k  
检查帐目to examine an account l,:> B-FV  
!n|4w$t"V  
b/obHB+:  
As>P(  
转入A的帐户to charge the amount to As account $aDkZj  
{) PgN  
XU6SYC"t%~  
To =JE}jzo  
以计帐方式付款to pay on account "Zu>cbE  
 wkKSL  
A?"/ >LM  
M sQ=1  
代理某人||为某人on ones account||on account of one {9XQ~t"m^  
G!E1N(%o  
[ ]42$5eof  
e,Sxu[2  
为自己计算||独立帐目on ones own account Bj * M W  
5v"Sv  
.0 5x=28n%  
J Mm'JK?  
由某人收益并负风险on ones account and risk||for ones account and risk Ypwn@?xeP  
gfQ1p?  
Pa-{bhllu)  
b_']S0$c\  
由某人负担for ones account||for account of one _bSn YhS  
RSBk^  
/-&2>4I  
bFsJqA.A  
按某人指示||列入某人帐户by order and for account of one !'*1;OQ  
[WO>}rGw4  
+u ;RF Y^  
`!y/$7p  
列入5月份帐目for May account b}J,&eYD  
Uf#9y182*c  
\CrWKBL  
.svlJSx  
编入某中帐项下to pass to the account of||to place to the account of wVkRrFJ  
? u~?:a@K  
hE;BT>_dn  
w3jcit|  
寄出清算书to send in an account||to send in render an account F?XiP.`DR  
?xw0kXK4  
Ao$|`Lgj=z  
Lc_cB`  
支票薄cheque book ^1;Eq>u  
'Xu3]'m*  
s^HI%mdf  
Y7<(_p7  
支票陈票人cheque drawer $lb$<  
KN".0WU  
:5_394v  
nx@,oC4  
持票人cheque holder ?Lbn R~/J  
`&i\q=u+  
X9;51JV  
<v3pI!)x  
不记名支票cheque to bearer||bearer cheque 2#R8}\  
3ICMH  
l`."rei%)  
>*WT[UU  
记名支票||认人支票cheque to order Ca ?d8  
f47dB_{5f.  
o8fY!C)  
i!yE#zew  
到期支票antedated cheque \ {;3'<  
$Z<x r  
_&aPF/  
 NR98]X  
未到期支票postdated cheque L u1pxL  
dgT(]H  
\WxBtpbQ B  
I-m Bj8^;  
保付支票certified cheque 5IfC8drAs  
T l8`3`e  
F h+g@ u6  
.,\^{.E  
未获兑现支票,退票returned cheque $8`"  
SLda>I(p7&  
6 tl#AJ-  
dP=,<H#]m  
横线支票crossed cheque ]E^)d|_  
,O_ iSohS  
{'yr)(:2M  
#@J{ )  
普通横线general crossing a?@lX>Z  
~L:H]_8F l  
{43 J'WsJ  
p{AX"|QM"  
特别横线special crossing +h8`8k'}-2  
jmF)iDvjuZ  
>1$Vh=\OI  
RcOfesW o  
空白支票blank cheque +!)_[ zo  
 rp=Y }  
avW33owb@  
fWyXy%Qq  
失效支票,过期支票stale cheque ef2)k4)"  
(Ta(Y=!uq  
q^h/64F  
RLfB]\w  
普通支票open cheque .mplML0oW  
ijgm-1ECk3  
1vdG \$  
p$mt&,p  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 1 0^FfwRfM  
sY:=bU^P  
0<+eN8od.  
(XEJd4r  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges TQth"Cv2:  
vbfQy2q  
}6gum  
B_* Ayk  
支票换现金||兑现to cash a cheque sfk;c#K  
9-!GYa'Z  
U:bnX51D4  
QW_BT ^d"  
清理票款to clear a cheque ~SS3gLv  
klnk{R.>|  
FM7`q7d  
:QC |N@C  
保证兑现to certify a cheque Y|buQQ|  
Zgo%Jo  
'V\V=yc1  
&0]5zQ  
填写支票数额to fill up a cheque <6+T&Ov6  
} L _Zmi$  
7&u$^c S(  
] !n3j=*   
支票上划线to cross a cheque i&{%} ==7  
C7K]c4T  
Dt(x j}[tC  
J~C=o(r  
开发支票to make out a cheque V>D }z8w7  
]n3!%0]\  
tG~[E,/`  
"28zLo3  
签发支票,开立支票to draw a cheque||to issue a cheque !+]KxB   
r"|.`$:B  
UG[r /w5(F  
!t}yoN n|  
透支支票to overdraw a cheque p(nEcu  
E6z&pM8<8  
.A0fI";Q  
e^;%w#tEqI  
背书支票to endorse a cheque :(@P *"j  
<W+9 h0c  
u60RuP&  
%m+7$iD  
请付票款||清付票款to pay a cheque||to honour a cheque P#D|CP/Cu  
X4{<{D`0t8  
vmh>|N4a7  
]LEaoOecu  
支票退票to dishonour a cheque `YqXF=-  
)?pnV":2Y  
Z{gm4YV  
Vf<q-3q  
拒付支票to refuse a cheque 4-I7"pW5  
#jd.i  
}kP<zvAaw  
3_`)QYU'  
拒付支票to stop payment of a cheque JW )f'r_f  
X?XB!D7[  
v\_\bT1  
\>G}DGz  
提示要求付款to present for payment 9M5W4&  
Qqx!'fft  
{ { :Fs  
g>k?03;  
见票即付持票人payable to bearer t=9f:,I$  
dFA1nn6{  
y#th&YC_b  
noM=8C&U  
支付指定人payable to order WIuYSt)h  
r-yUWIr S  
~X3x- nAt  
:H wdXhA6  
已过期||无效out of date||stale s ;Gg  
(\!?>T[En  
+vxOCN4}v  
e<*qaUI  
请给出票人R/D||refer to drawer lcy<taNu)  
]:b52Z  
,aa 4Kh  
GdY@$&z{i  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds LrT EF j  
P|Gwt&  
f*xr0l  
s]|tKQGl,  
文字与数字不一致words and figures differ a(=lQ(v/?  
S[zGA<}  
AI Kz]J0;  
W]bgWKd  
支票 fGqX dlP  
g6;smtu_T  
时间已过account closed O"Nr$bS(Y  
C#^y{q  
i q oXku  
$;'M8L  
更改处应加盖印章alterations require initials .a7RGT3]m  
t$wbwP  
`-OzjbM  
N5,LHO  
T&+3Xi:  
! |UX4  
时间已过effects not cleared {Dk!<w I)  
lWtfcU?S[  
p6K~b  
&)gc{(4$  
停止付款payment stopped "lLh#W1d  
Bv!{V)$  
oBo*<6  
ydo9 P5E  
支票毁损cheque mutilated /e|Lw4$@S  
)#cZ& O  
u[Kz^ga<  
Nw$OJ9$L>  
汇款||寄钱to remit||to send money ..X_nF  
Q?1J<(oq9  
6]~/`6Dub  
)Uy%iE*  
寄票供取款||支票支付to send a cheque for payment U|V,&RlbR  
m*A b<$y  
4\u`M R  
T3@2e0u )  
寄款人a remitter BDvkY  
vI0,6fOd6  
&1yJrj9y  
G<D8a2q  
收款人a remittee GIH{tr1:<  
] xHiy+  
6j XDLI  
*$BUow/>  
国外汇票foreign Bill k6&~)7 -f  
|+W{c`KL  
{?0'(D7.  
G3io!XM)D  
国内汇票inland Bill N%}J:w  
F |BY]{  
6qFzo1LO  
i.uyfV&F  
跟单汇票documentary bill 19qH WU^0V  
m~AAO{\:b  
)'T].kWW  
"Gp Tmu?  
空头汇票accommodation bill B qX"La,  
j \jMN*dmV  
Zf3(! a[  
*3`R W<Z  
原始汇票original bill S',h*e  
U&1O  
//BJaWq  
t!Cz;ajNi  
改写||换新票据renewed bill #%@bZ f  
XYuX+&XW/  
(WC =om  
JX&]>#6|E  
即期汇票sight bill||bill on demand jq%<Z,rh  
<q!HY~"V  
PiM(QR  
E > GmFw  
…days after date||…days after date…日后付款 <Y7j'n  
x5uz$g  
#%k_V+o3  
2=fM\G  
…months after date||…months after date…月后付款 nt$P A(Y  
>IrQhSF  
y EfAa6  
NMK$$0U  
见票后…日付款…days after sight||…days sight Hq 5#.rZ#  
F\xIVY  
n'^`;-   
#X'-/q`.  
见票后…月付款…months after sight||…months sight [-VH%OM  
l+F29_o#  
-%MXt  
Kt*fQ `9  
同组票据set of bills :?zq!  
!AE;s}v)0{  
]sb?lAxh{  
Nm z5:Rq  
单张汇票sola of exchange||sole of exchange t;VMtIW+E  
S1^/W-yoc~  
NzyEsZ]$  
onSt%5{P%X  
远期汇票usance bill||bill at usance e8> X5  
sx=1pnP9`  
hbJy<e1W  
DSRc4 |L  
长期汇票long bill - @>]iBl  
2WH(c$6PWf  
gPB=Z!  
l hYJectJa  
短期汇票short bill a%m )8N;C  
jy.L/s  
eR5q3E/;G  
fDns r" T  
逾期汇票overdue bill ~3j +hN8<  
? bWc<]  
#Y7iJPO  
`PtB2,?  
宽限日期days of grace 9D\E0YG X/  
j:1N&7<FU  
N\ Mdia  
/r'Fq =z  
电汇telegraphic transfer (T.T) jRC{8^98  
,^c-}`!K  
vzI>:Bf  
(Ud"+a  
邮汇postal order||postal note (Am.)||post office order||money order ;hq_}.  
8/R$}b><  
3l~7  
[C4{C4TX  
本票promissory note (P/N) t=Rl`1 =(K  
JJ )  
+1c r6a  
2(GY k  
押汇负责书||押汇保证书letter of hypothecation `Z>=5:+G@2  
n-M6~   
!1R?3rVQS  
/7S g/d%c  
副保||抵押品||付属担保物collateral security I/St=-;  
d1g7:s9$0  
-!~pa^j  
vqT) =ZC1  
担保书trust receipt||letter of indemnity <ndY6n3  
,ov$` v  
bz nMD  
D]iyr>V6'  
承兑||认付acceptance WNjG/U  
%u9 Q`  
63\ CE_p  
>?JUGXAi'{  
单张承兑general acceptance '@KH@~OzRS  
aO inD  
<e 9d5-2  
~P}ng{x4z  
有条件承兑qualified acceptance |4/rVj"  
5#f_1 V  
/<T{g0s  
KI\bV0$p<  
附条件认付conditional acceptance u{uqK7]+  
)g8Kicox5  
=[aiW |Y  
@Zhd/=2[  
部分认付partial acceptance   7R5ebMW V  
    
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