论坛风格切换切换到宽版
  • 3946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。   J0|/g2%0  
会计报表statement of account A "S})  
]^aece t  
LvW9kL+WiQ  
xj%h-@o6  
往来帐目account current a*%>H(x  
w6#hsRq[C  
8 kd  
=b9?r  
现在往来帐||存款额current accout T4\,b  
'SOp!h$  
ze,HN Fg@>  
\[Rh\v&  
销货帐account sales 4y)"IOd#|  
2/>AmVM  
i:{a-Bd  
7,Z%rqf\)  
共同计算帐项joint account !:e}d+F  
rxm!'.+  
F=d#$-yg  
})T_D\2M  
未决帐项outstanding account bU_9GGG|  
O]lWaiR`  
s*(Y<Ap7d  
hc~--[1c:  
贷方帐项credit account||creditor account *^" 4 )  
.c~;/@{  
:5h&f  
n%Nf\z  
借方帐项debit account||debtor account gpE5ua&  
SDdK5@1O4o  
_=4Dh/Dv  
zy5@K)  
应付帐||应付未付帐account payable "C}nS=]8m  
=_L"x~0I-  
7nIg3s%  
wIi(p5*  
应收帐||应收未收帐account receivable WWq)Cw R  
uX`Jc:1q3  
p~=%CG^5  
4[bw/[  
新交易||新帐new account "L{;=-e  
u%h]k ,(E  
(AR-8  
0~n= |3*P  
未决帐||老帐old account y>Nlj%XH  
i3#]_ p{  
0g`WRe  
V^?+|8_(  
现金帐cash account ab3" ?.3m  
N}.h_~6  
}$g5:k!  
tTQ>pg1{qh  
流水帐running account ^R K[-tVV  
y . AN0  
5#WZXhlc}  
r1F5&?{q  
暂记帐||未定帐suspense account 8kO|t!?:U  
C5;"mo-  
V3F2Z_VH2  
NIV&)`w  
过期帐||延滞帐overdue account||pastdue account _Se>X=  
EeL~`$f  
:Wb+&|dU  
Yxi.A$g  
杂项帐户sundry account C7)].vUN  
QN*'MA"M  
 (lt/ t  
_3kAN .g  
详细帐单||明细表detail account z2nDD6N  
dR $@vDm  
o.y4&bC14;  
?t? !)#X  
呆帐bad account nA% -<  
 q#MA A_  
V{c n1Af  
.,tf[w 71  
会计项目title of account 9)mJo(  
#gi&pR'$  
}bjTb!  
3#5sj >  
会计薄||帐薄account-book U'Vz   
97<Y. 0  
Y}e$5  
CX\# |Q8q  
营业报告书||损益计算表account of budiness||business report $yc&f(Tv  
|bB..b  
qRB&R$  
;~xkT'  
借贷细帐||交验帐account rendered C2DNyMu  
se7_:0+w  
% sT=>\  
x!LUhX '  
明细帐account stated u3c e\  
2nOQ48ha T  
+| Cvv]Tx1  
QeU>%qKT  
与…银行开立一户头to open an account with [Zgy,j\ \  
h:j-Xd$H+  
.B>|>W O  
8Ck:c45v  
与…银行建立交易to keep account with fZXd<Fg+  
#YjV3O5<  
p2w/jJMD  
1 5rE|m^  
继续记帐to keep account Z#^2F8,]  
TC J\@|yw  
 Q_M2!qj  
h`Y t4 -Y  
与…有交易to have an account with [o> /2  
(Tc ~  
`(Ei-$ >U&  
scN}eg:5  
作成会计帐||有往来帐项to make out an account with &X +@,!  
RC\TPG/8!  
M!mTNIj8~  
A\k-OP]  
清算||清理债务to make up an account b!_l(2  
'pZ~3q  
m,]Tl;f  
.DCp)&m l;  
清洁帐目||与…停止交易to close ones account with ^3AJYu  
e`8z1r  
GTJ\APrH  
P,tN ;c  
结帐to close an account <6- (a;T!7  
PMkwY {.u  
Dt.OZ4w5  
`M"b L|[R  
清理未付款to ask an account||to demand an account L'z?M]  
M,y='*\M  
Gf]oRNP,N  
AB+Zc ]  
结清差额to balance the account with -7;RPHJs  
r_ r+&4n  
u%v^(9z  
O(WFjmHx  
清算to settle an account||to liquidate an account||to square an account c S{l2}E  
^W#[6]S  
0qJ 3@d  
 '6 w|z^  
审查帐目||监查帐目to audit an account } vcr71u  
}L: LcM  
 0fNWI  
" P0o)g+{  
检查帐目to examine an account G|Q}.v  
"B)DX*-\?  
QZQ@C#PR;  
}R}tIC-:  
转入A的帐户to charge the amount to As account 7+=j]+O  
& }k=V4L  
>+1^XeeS  
`1pri0!  
以计帐方式付款to pay on account <2|x]b 8  
9 HP)@66  
t"RgEH@  
s?OGB}  
代理某人||为某人on ones account||on account of one Uf_w o  
zse! t  
0Dh a1[=  
NP%ll e,l  
为自己计算||独立帐目on ones own account f ( UcJx  
x40R)Led  
Z<ke!H  
I0)iC[s8;  
由某人收益并负风险on ones account and risk||for ones account and risk :!{aey  
'fK_J}+P  
]1D>3  
Nnv&~ D>  
由某人负担for ones account||for account of one rKi)VVkx_  
)t)tk=R9N  
/D)@y548~~  
,9W0fm \t  
按某人指示||列入某人帐户by order and for account of one G)b]uX  
wiwJD}3h'  
 ocL  
Hi.JL  
列入5月份帐目for May account G-,PsXSwe  
'HOcK8}b  
S :(1=@  
|L]dJ<  
编入某中帐项下to pass to the account of||to place to the account of 1 4(?mM3   
:4)mv4Q  
?8vjHEE  
y fP&Q<|  
寄出清算书to send in an account||to send in render an account Ep0Aogp29  
M c@p~5!M  
X*FK6,Y|(  
A3 j>R477A  
支票薄cheque book UDp"+nS  
_L# Tp  
GI6 EZ}.MZ  
TR ]l P<m  
支票陈票人cheque drawer 5!y3=.j  
c}rRNS$F  
ixfkMM ,W  
hoU&'P8  
持票人cheque holder Snh\Fgdz  
QouTMS-b  
G.<9K9K  
s'/.ea V_  
不记名支票cheque to bearer||bearer cheque u&pLF%'EQ  
z!RA=]3h  
tK8\Ib J  
_VY]  
记名支票||认人支票cheque to order Zz/w>kAG*{  
P#Eqe O  
1b_ ->_9  
39k P)cD  
到期支票antedated cheque u6B (f;  
BDB-OJ  
",~3&wx  
J!yc9 Q  
未到期支票postdated cheque !4*@H  
S!.xmc\  
bF B;N+>  
!$_mWz  
保付支票certified cheque jp[QA\  
[3/P EDkw  
.cu5h   
;gW~+hW^  
未获兑现支票,退票returned cheque ;7 IVg[f  
Tri.>@-u  
J'B;  
2<B+ID3qv  
横线支票crossed cheque ^g~-$t<!  
);,#H`'  
^//N-?Fx  
&4{%3w_/  
普通横线general crossing KJ(zLwQ:  
4["}U 1sG  
TOBAh.1  
Ex@#!fz{%  
特别横线special crossing VfZ/SByh7p  
d628@~ Ekn  
R[_7ab]A  
)hQ`l d7B  
空白支票blank cheque *b.>pY?2|  
]B5\S  
"BzRL g!J  
3>S.wyMR4  
失效支票,过期支票stale cheque MhJ`>.z1  
,'ndQ{\9  
"%}PVO!  
F htf4  
普通支票open cheque 7Y!^88,f.  
("{AY?{{  
`qfVgT=2  
;dB= /U>3U  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount %!eK"DKG^  
/>$)o7U`+  
u |f h!-  
:$9 4y{  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges y"){?  
`NGCUGQ_7  
#z5'5|3  
9Y/c<gbY  
支票换现金||兑现to cash a cheque *, {b]6v  
{8UBxFIM(  
?rv+ydR/q  
G=b`w;oL:  
清理票款to clear a cheque mBnC]$<R  
aV>w($tdd  
_ -?)-L&g  
QDgOprha  
保证兑现to certify a cheque >\@6i s  
F<^,j7@  
A\:=p  
,q:6[~n  
填写支票数额to fill up a cheque 31bKgU{  
1x\%VtO>\b  
%*/?k~53  
Y q2 mVo  
支票上划线to cross a cheque 9MGA#a  
TuX#;!p6  
f[dwu39k  
0TVO'$Gvi  
开发支票to make out a cheque ]")i~-|R  
9@:&E  
 _@d.wfM  
^:DlrI$  
签发支票,开立支票to draw a cheque||to issue a cheque GLk7# Y  
Bp4QHv9xqL  
`N|WCiBV.  
X}? cAo2N  
透支支票to overdraw a cheque @NV$!FB<  
#" f:m`  
38  B\ \  
.[CXW2k  
背书支票to endorse a cheque WM >9sJf  
/] R]7  
ZPMX19  
m_St"`6 .  
请付票款||清付票款to pay a cheque||to honour a cheque |7f}icXKur  
H]}- U8}sp  
wN*e6dOF  
tfdP#1E  
支票退票to dishonour a cheque H:0-.a^ZS  
<'s1+^LC  
O >'o;0  
i{ %~&!  
拒付支票to refuse a cheque N\xqy-L9  
VJ1si0vWtq  
~_h4|vG  
Ebp8})P/~  
拒付支票to stop payment of a cheque K=!J=R;  
Q&n|tQ*4  
}F@`A?k  
BT`6v+,h7k  
提示要求付款to present for payment U); ,Opr  
fHwh6|  
C#vh2'  
Imv kB~8N  
见票即付持票人payable to bearer \yM[?/<  
;r`[6[AG  
6!+"7r6  
_ sM$O>  
支付指定人payable to order N*@bJ*0  
ko  ~iDT  
=Ybbh`$<  
T0aK1Lh  
已过期||无效out of date||stale ~tz[=3!1H  
?VReKv1\  
u wf3  
_}Z*%sT  
请给出票人R/D||refer to drawer WL$WWA08_  
VEz&TPu  
qjTz]'^BpM  
'+-R 7#  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds dJCu`34Y'|  
t}TtWI  
rWa7"<`p  
ts)0+x  
文字与数字不一致words and figures differ ?#]c{Tlpz  
fzSZ>I0R  
 %_A1WC  
7E|0'PPR  
支票 f~"3#MaV  
A$|> Jt  
时间已过account closed `[Lap=.' .  
|nocz]yU$  
3,iL#_+t  
@dcW0WQ\  
更改处应加盖印章alterations require initials !y*V;J  
2]Y (<PC  
]=h Ts%]w  
f'r/Q2{n  
>,1'[) _  
WhK?>u  
时间已过effects not cleared 93YD\R+q  
IK}T. *[  
to,=Q8 )0  
y(N-1  
停止付款payment stopped ~ocd4,d=  
hWDgMmo7  
8l)l9;4 6  
9:@os0^O  
支票毁损cheque mutilated ?u8+F  
9>zN 27  
tD>m%1'&  
{4:En;  
汇款||寄钱to remit||to send money @W^g(I(w  
V <k_Q@K  
]kc_wFT<  
i*2z7MY  
寄票供取款||支票支付to send a cheque for payment {\0R[+d  
`D#l(gZ  
Jr1^qY`0+  
:  l]>nF4  
寄款人a remitter oNiS"\t  
Y&gfe8%5N  
2%WZ-l!i  
faJ5f .  
收款人a remittee Oq!u `g9  
A"9aEOX-?i  
]qpcA6%a|  
6aK%s{%3s  
国外汇票foreign Bill R~c(^.|r  
H|,{^b@9  
vTB*J,6.  
',O@0L]L  
国内汇票inland Bill 0<>iMrD  
)8iDjNM<  
DJ<e=F!  
~oaVH.[e=  
跟单汇票documentary bill $p9XXZ"*  
4+ 4? 0R  
I>P</TE7  
e3[QM  
空头汇票accommodation bill *nC<1.JW  
OTV)#,occ  
'TbA^U[  
t+?\4+!<  
原始汇票original bill PUlb(3p `  
VUx~Y'b  
S>H W`   
j*6!7u.,K  
改写||换新票据renewed bill qi/%&)GZ  
!`aodz*PO  
,U<Ku*}B  
(@&|  
即期汇票sight bill||bill on demand Q"Bgr&RJ  
,*C^ixNE  
33u7  
+_`F@^R_   
…days after date||…days after date…日后付款 oxad}Y  
~" $9auQtC  
-''vxt?7H&  
-7+Fb^"L  
…months after date||…months after date…月后付款 -<<!eH  
B3yn:=80  
:F<a~_k  
E8-p ,e,  
见票后…日付款…days after sight||…days sight C8n1j2G\  
3@}_ F<"*  
_wX'u,HrC  
p=r{ODw#3  
见票后…月付款…months after sight||…months sight s5z@`M5'm  
,p 'M@[  
Dxu )by  
_VMJq9.  
同组票据set of bills %%DK?{jo`  
U'#{v7u  
_ !Ph1  
^Cak/5^K  
单张汇票sola of exchange||sole of exchange dm.3.xXq  
[jLx}\]  
p]aIMF_  
''WX  
远期汇票usance bill||bill at usance I5D\Z  
m<076O4|`  
}Rf } iG  
X0C\87xfG  
长期汇票long bill .^v7LF]Q  
PB9<jj;  
OZv&{_b_  
[hiOFmMJZ-  
短期汇票short bill ___+5r21\  
6!gGWn5>}  
Gge"`AT  
Q2#)Jx\6!  
逾期汇票overdue bill VSSiuo'5w  
L' )(Zn1  
H?B.Hp|  
4 A  
宽限日期days of grace *'`-plS7  
Ep'C FNbtW  
h7Ma`w\-  
+ 6}FUi!"e  
电汇telegraphic transfer (T.T) >MhkNy  
dvxH:,  
7*4F-5G/  
=lffr?#&B  
邮汇postal order||postal note (Am.)||post office order||money order %8$wod6  
QVFa<>8/md  
*]H ./a:1  
{<|0M%v  
本票promissory note (P/N) L Xx 3  
P|6m%y  
QR,i b  
jwE<}y I  
押汇负责书||押汇保证书letter of hypothecation 20Rgw  
iI _Fbw8  
2Nj0 Hqjq  
C( r?1 ma  
副保||抵押品||付属担保物collateral security =F:d#j>F  
+6TKk~0e^  
_]Hn:O"o  
BE m%x 0y  
担保书trust receipt||letter of indemnity f^]2qoN  
V&f3>#n\  
PSy=O\  
[PU.lRq  
承兑||认付acceptance fNlU c  
M`5^v0,C  
ZBnf?fU  
)qxL@w.  
单张承兑general acceptance gmM79^CEF  
\C>I6{  
t[DXG2&  
8 {QvB"w  
有条件承兑qualified acceptance zz$*upxK  
\"uR&D  
Jl4zj>8~  
@ 8SYV}0 H  
附条件认付conditional acceptance a(<nk5  
uH7u4f1Q  
.+8w\>w6g  
v0HFW%YJ^J  
部分认付partial acceptance   PgxU;N7Y  
    
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