论坛风格切换切换到宽版
  • 2943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。   ^&F8NEb=2>  
会计报表statement of account fQ33J>  
ad+@2-Y  
%$}aWzQxll  
:l ~Wt7R  
往来帐目account current Opx"'HC@G  
hC2@Gq  
)65 o  
2XI%z4\)!  
现在往来帐||存款额current accout m<qPj"g~L  
0`VA} c  
6yH(u}! .  
d+[GMIxg  
销货帐account sales gg $/  
W: R2e2  
t 1"-3afe  
DdDw Mq  
共同计算帐项joint account *gF8"0s  
7vO3+lT/Y;  
Hj\>&vMf  
)RV.N}NU  
未决帐项outstanding account +)YU/41W  
K,_d/(T4  
x.W93e[]H  
Zpc R   
贷方帐项credit account||creditor account FbO\#p s  
U0>Uqk",  
-=5]B ;  
0 ~K4vSa  
借方帐项debit account||debtor account W C z+  
P5,X,-eG  
%Y!31oC#  
h2~b%|Pv  
应付帐||应付未付帐account payable t$+[(}@ +  
.YOC|\  
)2vkaR  
$;~  
应收帐||应收未收帐account receivable J R>v  
+'aG&^k4  
ROH 2KSt  
uRIa Nwohv  
新交易||新帐new account f-]5ZhM'  
KlOL5"3  
-hv<8bC~4  
Nr6[w|Tzd  
未决帐||老帐old account SA3!a.*c  
Ek#?B6s  
4l)Q  
P:Nj;Cxh  
现金帐cash account ; <^t)8E  
oW7\T !f  
aG&ay3[&  
?VM4_dugf  
流水帐running account tUzef  
iH&BhbRu_  
2$S^3$k'  
`]*BDSvE  
暂记帐||未定帐suspense account ftr?@^  
)o51QgPy  
ZV,1IaO  
q2>dPI;3T  
过期帐||延滞帐overdue account||pastdue account (>.+tq }  
GJLe733o  
4\Nt"#U)g  
%p wpRD@  
杂项帐户sundry account 7R4xJ H  
w]-,X`  
)TH~Tq:  
ItLP&S=  
详细帐单||明细表detail account (A<'{J#5,  
FEoH $.4  
>S]_{pb  
6B pm+}  
呆帐bad account T][r'jWQ  
+0&SXhy%y  
WJXQM[  
=A yDVWpE  
会计项目title of account L~Hgf/%5  
/C: rr_4=  
+xGz~~iNh  
8r|5l~`8  
会计薄||帐薄account-book ;8VvpO^G/  
QAI!/bB  
aC9PlKI  
qYi<GI*|@  
营业报告书||损益计算表account of budiness||business report >%PPp.R  
k~P{Rm;F  
M?yWFqFt9m  
h~ F`[G/'  
借贷细帐||交验帐account rendered %\uEV  
utJz e  
fD>0  
JE[+   
明细帐account stated $hCPmiI  
n-% 8RV  
jT6zpi~]E  
@['4X1pqt  
与…银行开立一户头to open an account with HJV8P2f8`  
`U~Y{f_!H  
P0/B!8x  
02_37!\  
与…银行建立交易to keep account with .JJ^w!|>#  
HDTdOG)  
#"Wh$ x%  
-_>g=a@&  
继续记帐to keep account JW`Kh*,~<  
`6t3D&.u0  
&R'%OFi  
O8J:Tw}M*  
与…有交易to have an account with 1.5lJ:[G  
YflotlT}  
7+h*&f3>  
8/4Gr8 o  
作成会计帐||有往来帐项to make out an account with o}iqLe\  
zF F=v7[j  
,;_D~7L  
c/c%-=  
清算||清理债务to make up an account w|1Gb[  
4]\t6,Cz8  
l5jW`cl1  
e$wbYByW  
清洁帐目||与…停止交易to close ones account with 0H V-e  
Gn ]%'lrg'  
SwDUg}M~  
;[_w&"[6a  
结帐to close an account \sy;ca)[6g  
qwb`8o  
[SW@"C!  
,8F?v~C  
清理未付款to ask an account||to demand an account cZ" Ut  
FZ)Y<r8|s  
o6} +5  
b=#3p  
结清差额to balance the account with j=^b'dyL  
Wu 71q=  
3,K*r"=  
N".-]bB  
清算to settle an account||to liquidate an account||to square an account J-W, ^%  
,]N!I%SI  
Yg;g!~   
#0-!P+c[  
审查帐目||监查帐目to audit an account by {G{M`X  
6]|NB &  
PAe2 hJ  
i*9l  
检查帐目to examine an account RRD\V3C84  
C { }s  
mf26AIlkQ  
Qa,^;hZWS  
转入A的帐户to charge the amount to As account 3I_"vk  
Y/t:9Aau  
I  +,D,Vg  
ta+'*@V +G  
以计帐方式付款to pay on account {-rK:*yP'u  
|Hbe]2"x>  
}lgqRg)F9[  
6(4o}Sv  
代理某人||为某人on ones account||on account of one hfY Ieb#91  
@1 #$  
b; SFnZa8  
`d=$9Pi  
为自己计算||独立帐目on ones own account (n-8p6x(  
F}Bc +i#]  
KJa?TwnC  
1K'0ajl1A  
由某人收益并负风险on ones account and risk||for ones account and risk N0c+V["s  
B{ N KDkDH  
/Q"nQSG  
r'hr 'wZ  
由某人负担for ones account||for account of one 9p!V?cH#8  
SaEe7eHd  
|}*k|  
gKg2Ntxj  
按某人指示||列入某人帐户by order and for account of one ->}K-n ),  
>taS<.G  
'uUp1+  
O0"i>}g4  
列入5月份帐目for May account )_T[thf]  
r0kA47  
|xH"Xvp:  
 Iz2K  
编入某中帐项下to pass to the account of||to place to the account of h*hV  
5(MWgC1  
GI$t8{M  
 w\;=3C`  
寄出清算书to send in an account||to send in render an account /U1GxX:P,  
lN+N hPF  
QB@qzgEJ!,  
+[r%y,k  
支票薄cheque book @hm %0L  
>"F~%D<.  
}se)=7d8 Z  
p;j$i6YJ  
支票陈票人cheque drawer .c"UlOZ&w^  
'oTcx Jx  
Pp GNA  
R*TCoEKO  
持票人cheque holder <_ */  
tZa)sbz  
5 d(A(  
nl5K1!1  
不记名支票cheque to bearer||bearer cheque _OcgD<  
 jjvm<;lv  
P1 (8foZA  
OP2!lEs  
记名支票||认人支票cheque to order t2OX m  
* @G4i  
`+B+RQl}[  
q PE(Lt1  
到期支票antedated cheque z.Y7u3K.8  
|gxU;"2`5~  
~<v.WP<:  
p/lMv\`5  
未到期支票postdated cheque Lj(hk @  
T|ZZkNP|6  
NfR ,m ]  
h%+8}uywZ  
保付支票certified cheque =JO|m5z8>  
7L;yN..0  
I6y&6g  
9z'</tJ`  
未获兑现支票,退票returned cheque qR]4m]o  
8)"KPr63M  
; tvB{s_  
EemKYcE@Nr  
横线支票crossed cheque f` A  
dhK$ XG  
s ^V8FH  
@dCu]0oNI  
普通横线general crossing \U !<-  
O|y-nAZgU  
P603P  
mkE*.I0=  
特别横线special crossing x0lX6 |D  
Q(]-\L'  
U"m!f*a  
'12|:t&7  
空白支票blank cheque Vg \-^$  
:WA o{|&  
i $I|JJJ  
@/$mZ]|T  
失效支票,过期支票stale cheque zZ32K@  
sgX}`JH?z  
CdaB.xk  
$d8A_C UU  
普通支票open cheque 'd U$QO  
cWRB=`=qz  
m]"YR_  
uhc 0,V;S  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount LG<lZ9+y  
B.P64"w  
-|)[s[T~m  
FJU)AjS~  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges $\^]MxI  
@{CpC  
t&P5Zw*B  
Tl%4L % bE  
支票换现金||兑现to cash a cheque iT5H<uS  
#[KwR\b{:+  
t9`NCng 5  
~36c0 =  
清理票款to clear a cheque +'n1?^U  
\pzvoj7{  
_r8A O>  
q yJpm{  
保证兑现to certify a cheque OT *W]f  
w5*18L=O\  
6op\g].P  
_b5iR<f  
填写支票数额to fill up a cheque GUp51*#XR  
c''O+,L1+  
F_r eBPx  
kcOpO<oE  
支票上划线to cross a cheque %qE#^ U  
F Q k;  
H~~(v52wD  
^Q OvK>W<  
开发支票to make out a cheque /N^+a-.Qd  
<bjy<98LT  
 ]_pL79y  
HkV/+ {;S~  
签发支票,开立支票to draw a cheque||to issue a cheque <Q kfvK]Q  
[`b{eLCFX]  
s24H.>Z  
4[-9$ r  
透支支票to overdraw a cheque j ?mJ1J5  
NkJ^ecn%)  
$I/p6  
aLq;a  
背书支票to endorse a cheque /<2_K4(-{4  
LPNv4lT[u  
FD-)nv2:  
wS^-o  
请付票款||清付票款to pay a cheque||to honour a cheque nSC>x:jY5/  
W&Hf}q s  
jFc{$#g-  
s6]f#s5o  
支票退票to dishonour a cheque G`P+J  
\mDm *UuG  
"D/ fB%h`  
oaK~:'  
拒付支票to refuse a cheque 950b9Vn&  
C,]Ec2  
p4Y 9$(X  
lt4UNJ3w  
拒付支票to stop payment of a cheque 5a ~1RL   
w}i.$Qt  
K%k,-   
KqUFf@W  
提示要求付款to present for payment [K KoEZ  
t(yv   
?l(hS\N,  
B::?  
见票即付持票人payable to bearer ] QEw\4M?=  
{8MF !CG]  
q ^gEA5  
5e  LPn  
支付指定人payable to order D5p22WY  
<f6Oj`{f4  
+ ThKqC_  
!:8!\gE ^P  
已过期||无效out of date||stale %Fv)$ :b  
E*l"uV  
6p@ts`#  
6xe |L  
请给出票人R/D||refer to drawer jZ;T&s  
9T1G /0k-  
|H4'*NP"  
^PI49iB  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 24Fx x9 g  
Bz{ g4!ku  
-*A'6%`  
hTm}j,H  
文字与数字不一致words and figures differ a? kQ2<@g  
c>SeOnf  
Sf8d|R@O  
8{YxUD  
支票 &g!/@*[Nhh  
+9X[gef8  
时间已过account closed {JgN^R<5<f  
9& j ]  
"J#:PfJ%  
2YyZiOMSc  
更改处应加盖印章alterations require initials z#4g,)ZX  
n3N"Ax  
||V:',#,W  
7yp*I[1Qf>  
~ #CCRUhM  
E@Fen CF  
时间已过effects not cleared vF&b|V+,  
W<Lrfo&=Y]  
CkU=0mcY  
q1y4B`  
停止付款payment stopped &; \v_5N6  
* 5n:+Tw(  
^U}0D^jDeE  
4B`Rz1QBy  
支票毁损cheque mutilated Ie"R,,c   
{76!  
Sg-xm+iSDt  
lND[anB!  
汇款||寄钱to remit||to send money G$ FBx  
N6;Z\\&0^q  
7o. 'F  
dK: "  
寄票供取款||支票支付to send a cheque for payment 1' m $_  
+0Gep}&z.  
TpgBS4q  
9f,:j  
寄款人a remitter 16|S 0 )  
~\ f^L?m  
UD{/L"GG  
Ao T7sy7  
收款人a remittee aB^G  
n^N]iw{G  
fXe-U='  
W1 Qc1T8  
国外汇票foreign Bill 1 1CJT  
l #Q`f.  
keskD  
KU,w9<~i(  
国内汇票inland Bill @ WaYU  
)\vHIXnfJ1  
c'";3 6y  
Ib!rf:  
跟单汇票documentary bill Z@!W? Ed  
"\;wMR{  
Kdu\`c-lB  
K/`RZ!  
空头汇票accommodation bill P*`xiTA  
Cg pT(E\E  
9Z'eBp  
CDnz &?  
原始汇票original bill &Fjilx'k  
% Au$E&sj  
4Z9 wzQ>  
*]R 0z|MW  
改写||换新票据renewed bill sdYj'e:N  
u=o"^   
o '/C$E4W  
N+qLxk  
即期汇票sight bill||bill on demand }Y`<(V5:  
2F @)nh  
xY2_*#{.  
 /;6@M=6u  
…days after date||…days after date…日后付款 ]fo^43rn{  
BWdc^  
><Z3<7K9  
FJ8@b  
…months after date||…months after date…月后付款 @jSbMI  
P lH`(n#  
p''"E$B/(  
jUvA<r  
见票后…日付款…days after sight||…days sight ,,%:vK+V  
#Jz&9I<OKx  
) Zo_6%  
QhQ"OVFr#  
见票后…月付款…months after sight||…months sight 9+ l3 $  
qlITQKGG  
Q4Fq=kTE  
wZ8 MhE  
同组票据set of bills aroVyUs3j  
-{U>} Y)  
D%UZ'bHN*  
68<Z\WP  
单张汇票sola of exchange||sole of exchange |( 9#v t#  
E8_Le  
$n Sh[ {  
in #]3QGV  
远期汇票usance bill||bill at usance lkH;N<U  
a,*p_:~i  
|W*@}D  
bro  
长期汇票long bill w&yGYHg  
Secq^#]8  
.um&6Q=2<  
MiH}VfI  
短期汇票short bill XL PpxG  
N&^xq_9&  
HXfXb ^~  
;=+Zw1/g  
逾期汇票overdue bill $@_t5?n``F  
4 %)N(%u  
[AZ aT  
WAB0e~e:|Q  
宽限日期days of grace Zfy~mv$  
Kka8cG  
4Kn9*V  
sCtw30BL  
电汇telegraphic transfer (T.T) VP %i1|XZJ  
=vr Y{5!>  
Bug}^t{M  
z{pC7e5  
邮汇postal order||postal note (Am.)||post office order||money order l^ 0_> R  
+an^e'  
%U5P}  
hB7pR"P  
本票promissory note (P/N) }#OqU# q|  
6b ]1d04hT  
Yn4)Zhkk  
o)#q9Vk%b  
押汇负责书||押汇保证书letter of hypothecation & &" 'dL  
_2m[(P9d  
yS)- &t!;  
Ln=>@  
副保||抵押品||付属担保物collateral security k%]DT.cE  
&{zwM |Q@?  
UW hn1N  
J1tzHa6  
担保书trust receipt||letter of indemnity cZe'!CQS  
}F{C= l2  
ESD<8 OR  
W(2+z5z  
承兑||认付acceptance 22GnbA7O  
\f/#<|Hm  
F_nZvv[H?  
F?b'L JS  
单张承兑general acceptance [A"H/Qztk  
}PI35i1!t  
9fP) Fwih  
Ht|",1yr+  
有条件承兑qualified acceptance 3w/( /|0  
V$dJmKg  
(Ffb&GL  
?7yQ&p  
附条件认付conditional acceptance xd^&_P$=  
5S%C~iB  
L\b]k,Ksf  
l:Dn3Q  
部分认付partial acceptance   ]{!!7Zz  
    
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