论坛风格切换切换到宽版
  • 4261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。   MqyjTY::Xg  
会计报表statement of account 1'kO{Ge*p:  
 q6 CrUn  
^_7|b[Bt  
=7Ln&tZ  
往来帐目account current <_EKCk  
a)_3r]sv^  
nL@'??I1  
TO wd+]B  
现在往来帐||存款额current accout aukcO ;oG<  
c4JV~VS+  
 5NU{y+  
r $7.  
销货帐account sales %I1@{>OxG  
!3Q0Ahf  
q+g,?;Yx  
}:Z.g  
共同计算帐项joint account O<u=Vz3c~0  
M4^G3c <  
|'^s3i&w  
z.vQ 1~s  
未决帐项outstanding account *PJH&g#Ge  
z0"t]4s  
uLhGp@Dx  
 `Os=cMR  
贷方帐项credit account||creditor account wu <0or2  
,jU>V]YC  
ZmA}i`  
u mYsO.8  
借方帐项debit account||debtor account 727#7Bo  
l.Q  
oD)x\ )t8  
M2$/x`\-~  
应付帐||应付未付帐account payable #bOv}1,s  
c%&,(NJ]K  
]'.qRTz'\t  
bnxp[Qk|5  
应收帐||应收未收帐account receivable 7B?Y.B  
ak(s@@ k  
<=(K'eqC^  
Vt`4u5HG  
新交易||新帐new account ($di]lbsT  
G[64qhTC  
6pt,]FlU  
;-db/$O  
未决帐||老帐old account 0s n$QmW:  
pb!2G/,.[  
l@`k:?  
xP8/1wd.  
现金帐cash account ,!= sGUQ)  
9z,sn#-t  
pa-*&p  
Y3~Uz#`SU  
流水帐running account B`SX3,3  
#2=l\y -#  
-J v,#Z3  
+3,7 Apj  
暂记帐||未定帐suspense account Z$z-Hx@%  
uQ=u@qtp  
FSu C)Xg  
=!Ik5LiD  
过期帐||延滞帐overdue account||pastdue account 1wgL^Qz@  
E:` _P+2p  
w1Bkz\95  
1^_W[+<S/  
杂项帐户sundry account r^k+D<k[7  
"rdpA[>L  
rtPo)#t  
:7{GOx  
详细帐单||明细表detail account RHsVG &<j  
fR1L VLU  
gs<~)&x  
jHEP1rNHE  
呆帐bad account (N/u@M  
:ok.[q  
$uLTYu  
8P ]nO+  
会计项目title of account p3_ Qx  
Sr+hB>{  
v hZXgp0X  
q,K|1+jn  
会计薄||帐薄account-book Up Z 9g"  
<ppdy,j:  
Le83[E*i  
(ot,CpI(I  
营业报告书||损益计算表account of budiness||business report TY/'E#.  
OcB&6!1u  
kNP-+o  
[__P-h{J  
借贷细帐||交验帐account rendered JbEEI(Q>g  
,t_&tbf3  
:E{)yT  
Qfp4}a=  
明细帐account stated ^/%o I;O{  
ZXLAX9|  
!"FEp  
pZ $>Hh#  
与…银行开立一户头to open an account with /#5rt&q  
N[9o6Nl|a  
_9-;35D_  
0aq{Y7sYU  
与…银行建立交易to keep account with /.s L[X-G  
,&Zp^  
"r`2V-E  
`?T::&`  
继续记帐to keep account ^?|4<Rm  
((?"2 }1r  
Obu 6k[BE.  
 Jj%xLv%  
与…有交易to have an account with l`75BR  
-7oIphJ=\  
"z6p= B"?3  
ZC$u8$+P  
作成会计帐||有往来帐项to make out an account with t<+>E_Xw  
uJ|,-"~F  
Mg0a i6KD  
bs}SFTL  
清算||清理债务to make up an account ;"f9"  
?AO= )XV2  
ZHwl9n#m  
'oGMr=gp<&  
清洁帐目||与…停止交易to close ones account with ?&6|imPE  
b L.Xb y<Y  
H [M:iV  
UU }Hs}  
结帐to close an account {OQ)Np!  
j!L7r'AV5  
U e-AF#  
<`q-#-V@  
清理未付款to ask an account||to demand an account ]}S9KP  
EGRIhnED#  
W-D4" G@  
lib^JJF  
结清差额to balance the account with >!PM5%G  
qU&v50n  
e\#aQ1?"  
sj+ )   
清算to settle an account||to liquidate an account||to square an account @CPkP  
PTpfa*t  
)+)qFGVz  
Dir# [j  
审查帐目||监查帐目to audit an account F&k<P>k  
uI)z4Z  
!!6@r| .  
>0:=<RW  
检查帐目to examine an account @Rd`/S@  
C-:|A* z  
! ~mPxGY  
X#W6;?Z\  
转入A的帐户to charge the amount to As account (h&=N a~  
1mv5B t  
F(U(b_DPM  
j<?k$ 8H  
以计帐方式付款to pay on account W9GjUswv!  
pBVzmQF  
HS.eK#:N  
`y"a>gHC  
代理某人||为某人on ones account||on account of one XU['lr&,W  
YEiw!  
>'3nsR  
E0A[{UA   
为自己计算||独立帐目on ones own account meD83,L~N  
gE23C*!'&:  
=4/K#cQ  
9:!V ":8q  
由某人收益并负风险on ones account and risk||for ones account and risk yTWicW7i  
=`qEwA  
B I>r'  
Z%{`j!!p  
由某人负担for ones account||for account of one `:gXQmt  
2N&S__  
9 KU3)%U  
GS GaYq  
按某人指示||列入某人帐户by order and for account of one hC!8-uBK5<  
A2nL=9~   
/p{$HkVw  
7MX5hZF"  
列入5月份帐目for May account &7w*=f8I  
dsZ-|C  
] %(X }]}  
`$] ZT>&  
编入某中帐项下to pass to the account of||to place to the account of w!l*!G  
W> $mU&ew[  
K!tM "`a  
9'O@8KB_  
寄出清算书to send in an account||to send in render an account DPWnvd  
Q/l388'  
kznm$2 b  
&*qAB)* *  
支票薄cheque book xQs._YY  
 LII4sf]  
XTq+  9  
5Kkp1K$M  
支票陈票人cheque drawer rW2   
NHD`c)Q  
P\2x9T  
\~:_ h#bW  
持票人cheque holder ?fvK<0S`  
6P`!yBAu  
MJcWX|(y  
'q{d? K  
不记名支票cheque to bearer||bearer cheque o=Kd9I#  
\x~},!l  
Z7= k$e  
b59NMGn  
记名支票||认人支票cheque to order Hg+bmwM  
gYa (-o  
~J1UzUxX2  
k mX:~KMb  
到期支票antedated cheque ;<s0~B#9}  
=R||c   
Y'x+! &H  
6V @ [< d  
未到期支票postdated cheque 0 t0m?rVW  
()EiBl(kWk  
KqWt4{\8v`  
T@ on ue7  
保付支票certified cheque w* IDL0#  
?`=r@  
T']G:jkb  
|BE`ASW;  
未获兑现支票,退票returned cheque {GQRJ8m  
?&$BQK  
$w ,^q+  
=o,6iJ^?$m  
横线支票crossed cheque 9>[ *y8[:0  
f/%Q MhM:  
ivP#qM1*;  
7\W q:<JL  
普通横线general crossing 5c6?$v /  
5VK.Zs\  
*ta?7uSiT  
S2"H E`  
特别横线special crossing OVU+V 0w1a  
O" ,*N  
&265 B_'D  
I@o42%w2  
空白支票blank cheque x10u?@  
^z}$ '<D9  
q;=!=aRg  
M%qHf{ B  
失效支票,过期支票stale cheque n8'#'^|  
K}9c$C4  
NaYr$`  
y-^m  
普通支票open cheque .u$o^; z!  
.{ r %C4q9  
S[I-Z_S  
nx'Yevi0$  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount [vyi_0[  
5BB: .  
>m4Q*a4M  
cl O9l=g  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges =p 7eP  
kr>H,%3~  
LV !<vakCK  
@;ob 4sU  
支票换现金||兑现to cash a cheque Eao^/MKx-  
K%RjWX=H  
Vs@H>97,G  
"=3bL>\<  
清理票款to clear a cheque ud:5_*  
Rr6}$ ]1  
;FO( mL(  
 mPS27z(  
保证兑现to certify a cheque .<kbYo:MV  
6PdLJ#LS  
?5jq)xd2  
|.Vs(0O  
填写支票数额to fill up a cheque o2e gNTG  
`T(T]^C98  
+jN%w{^=  
VFL W @  
支票上划线to cross a cheque rs+ ["h  
)H| cri~D  
=&"x6F.`  
\:D"#s%x  
开发支票to make out a cheque o* C_9M  
&$8YW]1M  
]o3K  
\zM3{{mV/  
签发支票,开立支票to draw a cheque||to issue a cheque }\3jcnn  
AOscewQ  
$BUm,  
lXOT>$qR<  
透支支票to overdraw a cheque UNJAfr P  
ZYo?b"6A  
]@A}v\wa  
(,OF<<OH  
背书支票to endorse a cheque J`xCd/G  
gOLN7K-)  
gUHx(Fi[4  
bd)'1;p  
请付票款||清付票款to pay a cheque||to honour a cheque +\)a p  
g`r4f%O  
DuI>z?bS  
"xV0$%  
支票退票to dishonour a cheque 5VjO:>  
45.Vr[FS.  
H?cJ'Q, 5  
#b wGDF  
拒付支票to refuse a cheque SI, t:=D  
Q.} guI\  
)];Bo.QA  
CWa~~h<r-  
拒付支票to stop payment of a cheque P^[y~I#{  
UAe8Ct=YJ  
+sT S1t  
uZe"M(3r$  
提示要求付款to present for payment -OXC;y  
Znd ,FqHk  
a4\j.(w)$D  
UU*v5&  
见票即付持票人payable to bearer :JIJ!Xn)  
5jAS1XG  
$Ts;o  
E<sd\~~A:  
支付指定人payable to order  Y49&EQ  
DM,)nh6'  
>!Dp'6  
otbr8&?-  
已过期||无效out of date||stale spT$}F2n  
b3Q k;yz  
L%jIU<?Z7  
3JEg3|M(  
请给出票人R/D||refer to drawer 72ZoN<c  
X o$SQ0K  
iDWM-Ytx  
;Z); k`j  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @FZbp  
Zc'^iDAY  
8([ MR  
zx5#eMD  
文字与数字不一致words and figures differ ne: 'aq  
b]  
[* M':  
N\|BaZ%>|  
支票 IhRdn1&  
O?ODfO+>  
时间已过account closed ] n\]ao  
/24}>oAH  
v VP.9(  
Fv*Et-8tN5  
更改处应加盖印章alterations require initials H+Aidsn  
NeJ->x,  
 AGm=0Om  
tW a'[2L  
S*gm[ZLQ  
Wm}gnNwA  
时间已过effects not cleared  S'\e"w  
0' oXA'L-J  
F-$!e?,H  
N6v?Qzvi  
停止付款payment stopped 1$+8wDVwad  
}LeS3\+UHl  
*{P/3yH  
a#k7 aOT0  
支票毁损cheque mutilated bL Sc=f&  
I)y F!E &  
r<4j;"lQK  
.rITzwgB  
汇款||寄钱to remit||to send money +g kJrw  
TEh.?  
p_(En4QSH  
-cijLlz%+  
寄票供取款||支票支付to send a cheque for payment ]<C]`W2{  
-U\'Emu4  
R :(-"GW'  
KGcjZx04!  
寄款人a remitter 0#DEh|?  
.izq}q*P   
d$ n31F  
@"MQ6u G>  
收款人a remittee ;kY~-Om  
NPS*0y/  
A=5Ebu!z  
3F@P$4!#l  
国外汇票foreign Bill * m^\&  
fggs ;Le  
-F[@)$ L  
];4!0\M  
国内汇票inland Bill ]/H6%"CTa  
(y 7X1Qc)  
{x.0Yh7  
XC)9aC@s  
跟单汇票documentary bill #MlpOk*G  
~^V&n`*7D  
* dw.Ug  
C[G+SA1&W  
空头汇票accommodation bill @anjjC5a~  
nAEyL+6U  
UJSIbb5  
U]~@_j  
原始汇票original bill (X,i,qK/  
=uH2+9.  
U`i5B;k}-  
xNf}f 9 l  
改写||换新票据renewed bill UGI<V!  
DJL.P6-W  
ur\6~'l4  
9+^)?JUYll  
即期汇票sight bill||bill on demand tLTavE[@  
=+Fb\HvX{  
q\?s<l63  
eMC^ORdY  
…days after date||…days after date…日后付款 eKvr1m- -  
GDL/5m#  
2URGd#{VQ  
/;#kV]nF  
…months after date||…months after date…月后付款 uLS]=:BT  
05 q760I+  
+ U5Q/g  
j#n ]q{s4  
见票后…日付款…days after sight||…days sight bTc >-e,  
B2ln8NF#Q  
u^tQ2&?O!P  
2!J#XzR0W  
见票后…月付款…months after sight||…months sight fd&Fn=!  
\Y)HSJR;e  
v'@gUgC  
"/aZ*mkjfJ  
同组票据set of bills Uz^N6q  
2{rWAPHgz  
G<$ :[ +w  
Fvl\.  
单张汇票sola of exchange||sole of exchange x z8e1M  
rUb{iU;~m  
1_] X  
[<R haZz  
远期汇票usance bill||bill at usance /grTOf &  
sN[}B{+  
D$}8GYq  
S H?McBxS  
长期汇票long bill o72r `2  
T7 ,]^ 1  
Zd[rn:9\  
`q*[fd1u.  
短期汇票short bill 2LtDS?)@  
m^3x%ENZ  
3x+lf4"  
w.?4}'DK  
逾期汇票overdue bill d?*] /ZiR  
90Ki.K0  
'Cc~|gOgD  
Tz @=N]D  
宽限日期days of grace F06o-xH=  
zEI+)|4?r  
Njc@5*rJ &  
TJ"-cWpO1  
电汇telegraphic transfer (T.T) 9eMle?pF   
{rKC4:  
H9*k(lnz`  
E!9WZY  
邮汇postal order||postal note (Am.)||post office order||money order a2Ak?W1  
.4+R ac  
:wC\IwG~CE  
7iP+!e}$.  
本票promissory note (P/N) yvYMk(LSF  
&i5@4,p y9  
U,=f};  
Ehx9-*]  
押汇负责书||押汇保证书letter of hypothecation o$No@~%v  
h=#w< @  
N p"p*O  
EF`}*7)  
副保||抵押品||付属担保物collateral security 2ioHhcYdJU  
;st0Ekni)  
cb}zCl j o  
]fM|cN8(zM  
担保书trust receipt||letter of indemnity 2&1mI>:F  
/lBK )(  
:?Ns>#6t  
yvd)pH<a2  
承兑||认付acceptance [dJ!JT/X{  
(4YLUN&1O$  
T9nb ~ P[  
 !VGG2N8  
单张承兑general acceptance ,H]%4 @]|o  
,2M}qs"P7G  
Y(PCc}/\  
#3&@FzD_P  
有条件承兑qualified acceptance N r 4}x7  
9!( 8o  
1VJ${\H]  
'(vZfzc{J  
附条件认付conditional acceptance h(|T.  
u$T]A8e  
@DysM~I  
c1f"z1Z  
部分认付partial acceptance   ]+D@E2E  
    
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