论坛风格切换切换到宽版
  • 3351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。   2gNBPd)I  
会计报表statement of account 6 I>xd  
$(!D/bvJ  
YV>VA<c  
~S~x@&yR  
往来帐目account current (,Zz&3 AV  
kgib$t_7  
v:so85(S<  
(*@~HF,t=  
现在往来帐||存款额current accout R&d_ WB4w  
s`7 _J9  
D6 @4  
%d~9at6-B  
销货帐account sales &Cn9 k3E\R  
pR^Y| NG!  
{e!uvz,e  
D=Yag!1  
共同计算帐项joint account hwb(W?*  
0DP%44Cv9  
0 C i"tA3"  
I'wk/  
未决帐项outstanding account 4FP~+  
-n$rKEC4  
gx{~5&1  
4N^Qd3[d  
贷方帐项credit account||creditor account EIl$"^-  
E6d8z=X(  
Y+5A2Z)f[  
%v6]>FNP'3  
借方帐项debit account||debtor account \/e*quxx  
z jNjmC!W  
[OToz~=)  
bm ]dz;ljh  
应付帐||应付未付帐account payable dzC&7 9$  
y{},{~FA"  
;),O*Z|"v  
0jx~_zq-j  
应收帐||应收未收帐account receivable T"0)%k8lJ  
e"8m+]  
h,RUL  
%emPSBf@  
新交易||新帐new account jH#^O ;A  
s%?p%2&RA  
nfPl#]ef*  
m"> =QP  
未决帐||老帐old account H<}Fk9  
zk_hDhg&'  
9/qS*Zdh)  
9tW.}5V  
现金帐cash account Bv|9{:1%X}  
F/,<dNJ  
{w1h<;MH  
XIW: Nk!S  
流水帐running account Xcpm?aTo  
 R;m0eG`  
!/lY q;$R  
W;9X*I8f8  
暂记帐||未定帐suspense account ReGb .pf  
X;a{JjN  
*Zo o  
lM]),}   
过期帐||延滞帐overdue account||pastdue account <$Kv^Y*  
jtOsb91c}  
>Ti2E+}[M  
~0$F V  
杂项帐户sundry account ~;4k UJD  
*"bp}3$^^  
v\tb f  
m6ws #%|[  
详细帐单||明细表detail account :[rKSA]@  
80" =Qu{s  
')cgx9   
$%"}N_M  
呆帐bad account "jJ)hk5e  
V.[#$ip6:  
,^Srd20  
#\;w::  
会计项目title of account !>);}J!e]  
_o"3gfH&sJ  
hCoL j6Vx  
:|mkI#P.  
会计薄||帐薄account-book %{_ YJXpO  
~0{Kga  
ASU\O3%%  
G&H"8REm  
营业报告书||损益计算表account of budiness||business report .v&h>@'m  
T/6=A$4 #  
+B|X k[  
E.bbIV6mQ  
借贷细帐||交验帐account rendered 9>>}-;$  
;i?!qB>baX  
0qUap*fvC  
A BDUp:  
明细帐account stated 6EWB3.x19  
A>2p/iMc  
OYy !4Fp  
"kg$s5o  
与…银行开立一户头to open an account with # Kr.!uD  
xA E@cwg  
kw}1CXD  
'vIkA=  
与…银行建立交易to keep account with O; sQPG,v  
`R?W @,@'  
291|KG  
)fL*Ws6  
继续记帐to keep account GP'Y!cl  
K! j*:{  
R u-rp^a  
dw!Eao47  
与…有交易to have an account with I,3!uogn  
%.U{):lNx  
u.FDe2|[)  
mnj A8@1  
作成会计帐||有往来帐项to make out an account with  2:F  
>MrU^t  
$ 3B?  
<~+  
清算||清理债务to make up an account fMaNv6(  
+eXfT*=u5  
;VRR=p%,  
ybO,~TQ  
清洁帐目||与…停止交易to close ones account with *b_54X%3  
RBD MZ  
(*BW/.Fq  
59]9-1" +  
结帐to close an account 8E[`H  
`%p6i| _Q  
H\bIO!vb  
- S-1<xR  
清理未付款to ask an account||to demand an account 8m<<tv.  
4pT|r6!<  
V5 r7eC  
L{pg?#\yC  
结清差额to balance the account with Ti'kn{ Zv  
uJ[Vv4N%9  
w\*/(E<:  
j }l8k@f  
清算to settle an account||to liquidate an account||to square an account c<e\JJY5?  
eMzCAO  
efR $s{n!  
=rF8[Q0K  
审查帐目||监查帐目to audit an account 7`!( 8  
.YF-t `{  
] '/]j  
Q$j48,e  
检查帐目to examine an account *, K \A  
x~eEaD5m%J  
au* jMcq  
W|U1AXU7/  
转入A的帐户to charge the amount to As account A o$z )<d'  
G - WJlu  
qw1J{xoHW  
2s%M,Nb  
以计帐方式付款to pay on account He3zV\X[Z  
Sw'?$j^3  
z?[DW*  
[hbp#I~*[  
代理某人||为某人on ones account||on account of one 'O9=*L) X  
d 4R+gIA  
G|_aU8b|t  
iZk``5tPE  
为自己计算||独立帐目on ones own account or`stBx  
12dW:#[  
i]pG}SJ  
&S]v+wF  
由某人收益并负风险on ones account and risk||for ones account and risk MX,0gap  
GJPZ[bo  
F9r*ZyNlx  
o#/iR]3  
由某人负担for ones account||for account of one sb.SpF>   
ifZNl,  
I xBO$ 2  
FoCkTp+/  
按某人指示||列入某人帐户by order and for account of one *DzPkaYD>  
|Eu~= J7@  
}* JMc+!9@  
?GU!ke p  
列入5月份帐目for May account @8yFM%  
y:[]+  
,>v9 Y# U  
! -@!u   
编入某中帐项下to pass to the account of||to place to the account of va2A@U  
w[YbL 2p  
$uyn W3h  
VTfaZ/e.  
寄出清算书to send in an account||to send in render an account ;NeEgqW "  
j],.`Y  
olxP`iK  
{ ][7Np!y  
支票薄cheque book d2yHfl] 3  
:Xh`.*{EX  
rd4' y~#S  
,8nZzVo  
支票陈票人cheque drawer ABmDSV5i  
/+O8A}  
<OSvRWP)  
F@roQQu  
持票人cheque holder HWOs@ !cL  
uA`PZ|  
?u!AHSr(  
KXCmCn  
不记名支票cheque to bearer||bearer cheque BM~niW;k  
pu*u[n  
dU3 >h[q  
v} ;qMceJ  
记名支票||认人支票cheque to order wN hR(M7  
D#}Yx]Q1  
/C2f;h(1  
,GP4I3D  
到期支票antedated cheque C?|3\@7  
lILtxVBO2o  
lNVAKwW2#  
x`vs-Y:P  
未到期支票postdated cheque NVWeJ+w  
g~:(EO(w  
e`M]ZG rr  
E?4@C"Na  
保付支票certified cheque | 8Egw-f  
k&iScMgCTH  
`G0rF\[  
Cf=q_\0|W  
未获兑现支票,退票returned cheque "`*a)'.'^c  
1$D`Z/N"A  
C;:L~)C@t  
,xD*^>!  
横线支票crossed cheque [*{\R`M  
2*wO5v  
b_gN?F7_  
;Pqyu ?  
普通横线general crossing X+E\]X2  
Bd~cY/M  
C2=iZ`Z> T  
n!eqzr{  
特别横线special crossing <*Kh=v  
Dq%r !)  
^lc}FN  
]{2{:`s  
空白支票blank cheque UtBlP+bE?y  
OG^WZ.YU  
! eA dm  
) UDJ[pL@  
失效支票,过期支票stale cheque ngY+Ym  
$:BK{,\  
*(&ClUQQ  
h?3,B0G  
普通支票open cheque H(G^O&ppdB  
oD#< ? h)(  
u ?G\b{$m  
L+~YCat|$U  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount VXc+Wm*W  
P-OPv%jyi  
g y e(/N+I  
*iRm`)zC(  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges PVD ~W)0m*  
_95}ifSVm  
m,gy9$  
Jm (&G  
支票换现金||兑现to cash a cheque  !` M;#  
*)`kx   
2 ^ ,H_PS  
4%!{?[$  
清理票款to clear a cheque ,v}?{p c  
"h;;.Y8e  
!V]MLA`  
yXTK(<'  
保证兑现to certify a cheque U!\2K~  
LE<u&9I\  
R7B,Q(q2-  
y  KYP  
填写支票数额to fill up a cheque :(l $^ M  
^YG7dd_  
Hw?2XDv j  
lLkmcHu  
支票上划线to cross a cheque W%>i$:Qq  
o4/I1Mq  
5i4V5N>3  
AvrL9D  
开发支票to make out a cheque c:llOHA  
xI@$aTGq  
0eqi1;$b]  
Xb=2/\}|f  
签发支票,开立支票to draw a cheque||to issue a cheque &SjHrOG?  
5 PGlR!^  
<}EV*`w4  
*gd?>P7\0  
透支支票to overdraw a cheque _(oP{w gB  
$ !|8g`Tm  
QE 45!Z g  
7b&JX'`Mb  
背书支票to endorse a cheque <G~} N  
|*tWF! D6`  
@K$VV^wp  
s&dO/}3uR]  
请付票款||清付票款to pay a cheque||to honour a cheque ^)f{q)to  
&Y54QE".  
]6t]m2~\  
*GbVMW[A>  
支票退票to dishonour a cheque M5GY>3P$c  
j3x^<a\gJ  
(C`FicY  
pg~zUOY  
拒付支票to refuse a cheque +Lm3vj_ N  
aho'|%y)  
t&GA6ML#s  
0?lp/|K  
拒付支票to stop payment of a cheque 8K \'Z  
< /;Q8;0  
V_&GYXx(J  
E?30J3S  
提示要求付款to present for payment m:)Z6  
lx\qp`w  
FI]P<)*r  
op hH9D  
见票即付持票人payable to bearer  Y{B9`Z  
xS6(K  
#ZG3|#Q=L  
$%7I:  
支付指定人payable to order dB@Wn!Y  
N\9}\Rk@  
}3v'Cp0L  
-DTB6}kw  
已过期||无效out of date||stale XR*Q|4  
+kjzn]} f  
H>60D|v[  
.6>  hD1'  
请给出票人R/D||refer to drawer Y,k(#=wg  
_& 8O~8tW  
G 9DJa_]X  
06 QU  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "pt+Fe|@c;  
P! kw;x  
F-_%>KJS  
=%!e(N'p  
文字与数字不一致words and figures differ Ne3R.g9;Z  
*_`76`cz%X  
7OB%A&  
Q*]$)D3n  
支票 q`XW5VV{K  
<&4nOt  
时间已过account closed <0CzB"Ap  
h}<0/  
0y)}.'  
G+0> <,S  
更改处应加盖印章alterations require initials ,eR8 ~(`=  
c\At0.QCA  
w{pUUo:<  
2ck 4C/ h  
4|`Yz%'  
/QQ8.8=5  
时间已过effects not cleared [+;qWfs B  
_w 5RK(  
2@v J  
*c{wtl@  
停止付款payment stopped dd]?9  
7_-w_"X  
j`O7=-  
 >1A*MP4  
支票毁损cheque mutilated 9Gca6e3  
!=3Rg-'d1  
X 7=f X~s  
'Y.Vn P&H  
汇款||寄钱to remit||to send money Mi ; glm  
[QT 1Ju64  
P.djd$#  
,|+Gls  
寄票供取款||支票支付to send a cheque for payment SyO79e*t  
Ir5WN_EaS  
~4\,&HH  
2#3^skj  
寄款人a remitter 2jl)mL  
QYQtMb,  
%a];  
{XgnZ`*  
收款人a remittee IS BV%^la|  
~]BMrgn  
Y>B P?l  
%K(0W8&  
国外汇票foreign Bill X eoJ$PfT  
q_ %cbAcD  
AVG>_$<  
_tAQ=eBO  
国内汇票inland Bill 1S0pd-i  
HG%Z "d  
=oX>Ph+ P  
3$VxRz)  
跟单汇票documentary bill X<]qU3k5  
M"{uX  
'7*=`q{  
 iEIg:  
空头汇票accommodation bill #D*r]M  
fQ+\;iAU  
B@O@1?c[  
a{SBCy  
原始汇票original bill [BM*oEFPB*  
e8}Ezy"^  
-Xz&}QA  
]JE TeZ^/  
改写||换新票据renewed bill ,Q/Ac{C  
~GJN@ka4%  
Vw#{C>  
Jq ]:<TQ  
即期汇票sight bill||bill on demand 9b;A1gu  
Q7gY3flg  
K-eY|n  
uS+k^ #  
…days after date||…days after date…日后付款 'Z&;uv,l  
4v'A\~ZU  
%O%=rUD  
-x`G2i  
…months after date||…months after date…月后付款 (\a6H2z8l  
]"~51HQZ  
8FkFM^\1L  
2+o |A  
见票后…日付款…days after sight||…days sight ~D[?$`x:  
]3Dl)[R  
nkDy!"K  
l4y{m#/  
见票后…月付款…months after sight||…months sight }fR,5|~X  
X|DO~{-au  
T]T;$  
c+dg_*^  
同组票据set of bills b;GD/UI  
kJQ#Wz|z]  
8|Y.|\  
^pnG0(9  
单张汇票sola of exchange||sole of exchange BZv+H=b  
:_kAl? eJ  
ww k PF  
Zm ogM7B  
远期汇票usance bill||bill at usance wJ<Oo@snm  
l8h&|RY[  
kcie}Be  
,m=4@ofX  
长期汇票long bill C1EtoOv K  
9#d+RT  
clw%B  
A@*:<Hs%  
短期汇票short bill US [dkbKo  
4*.K'(S5fx  
3]&o*Ib1`_  
E\nv~Y?SG  
逾期汇票overdue bill {nT^t Aha  
llV3ka^!  
;6ecrQMw&  
dsx]/49<  
宽限日期days of grace s@hRqGd:  
P^`duZ{T  
kql0J|P?  
=qy=-j]  
电汇telegraphic transfer (T.T) hwN?/5  
ORXm&z)  
iJ' xh n  
{gNV[45  
邮汇postal order||postal note (Am.)||post office order||money order S& #U!#@  
vsWHk7 9  
@H>@[+S#  
D?yG+%&9  
本票promissory note (P/N) E{^XlY  
W!!S!JF  
G$0c '9d*(  
^ .k |SK`U  
押汇负责书||押汇保证书letter of hypothecation &!aAO(g  
[[d(jV=*  
|tR OL 9b  
rNjn~c  
副保||抵押品||付属担保物collateral security [.hyZ}B  
%CUGm$nH  
iy.2A!f^.  
:c9U>1`g&  
担保书trust receipt||letter of indemnity '0y9M XRT  
VvFC -r,=G  
)irRO8  
^<e@uNGg  
承兑||认付acceptance %>-@K|:gS  
53-v|'9'  
ac kqH+'  
ZCKka0*  
单张承兑general acceptance b"!Q2S~  
Ev7J+TmXM  
-C(b,F%%  
{u1V|q  
有条件承兑qualified acceptance XNQAi (!GS  
uZfnz d)c  
Q#h 9n]5  
'>$]{vQ3  
附条件认付conditional acceptance `(A5f71MfM  
E9?ph D  
jM-)BP6f4  
D +_oVob\  
部分认付partial acceptance   OpM(j&  
    
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