论坛风格切换切换到宽版
  • 3975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。   7D4P= $UJp  
会计报表statement of account ($]y*| Obn  
Y6V56pOS  
G<$UcXg  
.' #_ Z.zr  
往来帐目account current D\>CEBt  
XjWoUnz  
#lNi\Lw+j  
C:W}hA!  
现在往来帐||存款额current accout m39 `f,M  
)N k^;[  
Cdc6<8  
Qb6s]QZEV  
销货帐account sales t(^c]*r~  
MAhcwmZNy  
Wl}d6ZTm  
@2]_jW  
共同计算帐项joint account w R1M_&-s  
m>~%. (/x  
(`xhh  
1)vdM(y3j  
未决帐项outstanding account R9~%ORI#;  
GKSfr8US4  
dtr8u  
Td}#o!4!  
贷方帐项credit account||creditor account }h>QkV,{2  
UuW"  
: >4{m)  
J)6f"{} &  
借方帐项debit account||debtor account <Jv %}r  
cOq^}Ohan  
6;k#|-GU&  
k~h'`(  
应付帐||应付未付帐account payable IZoa7S&t  
>#<o7]  
Pqi>,c<&mL  
6*le(^y `  
应收帐||应收未收帐account receivable b&. o9PV"  
I HgYgn  
t L}i%7  
Rcfh*"k  
新交易||新帐new account Ns?y) G>:  
Op A  
:VX?j 3qW  
(g*2OS  
未决帐||老帐old account e}D#vPaSY  
@;!s"!~sv  
*^ g7kCe(  
KpA iKe  
现金帐cash account +eg$Z]Lht  
f =B)jYI  
iZ yhj%#  
<:fjWy  
流水帐running account l 2y_Nz-;  
3FR'N%+  
.n'z\] -/Q  
8xW_N"P.>  
暂记帐||未定帐suspense account <p;cR` %uE  
VnAJOR7lrx  
% V/J6  
1-!u=]JDE  
过期帐||延滞帐overdue account||pastdue account $ fR[zBxA  
m_wBRan  
"JzQCY^C  
HZ* <BjE:"  
杂项帐户sundry account ;9MsV.n  
epqX2`!V  
~&8ag`  
' !>t( Sa  
详细帐单||明细表detail account I4.^I/c(  
 A M8bem~  
rZm|7A)i  
^NKB  
呆帐bad account t:X\`.W  
apPn>\O  
C(qqGK{  
j?K]0j;  
会计项目title of account zZE 2%fqM  
l$=Y(Xk  
Nz %{T  
_1S^A0ft  
会计薄||帐薄account-book dt%wa M!  
#0V$KC*>  
?]+{2&&$  
H48`z'o  
营业报告书||损益计算表account of budiness||business report ZbD_AP  
^W+q!pYM9+  
?~s,O$o  
q'{LTg0kk  
借贷细帐||交验帐account rendered H}5zKv.T  
xFvDKW)_X7  
!c,=%4Pb  
L8sHG$[  
明细帐account stated ( lBgW z  
AdMA|!|:hc  
R1u1  
|d =1|C%,  
与…银行开立一户头to open an account with X;25G  
o Vk*G  
O CIWQ/ P  
A82Bn|J  
与…银行建立交易to keep account with OW!cydA-  
y8=p;7DY  
6 B>1"h%Wf  
HF>Gf2- C  
继续记帐to keep account ,w&8 &wj  
p(dJf&D  
WxwSb`U|  
@=4K%SCw  
与…有交易to have an account with M5DQ{d<r  
=8FV&|fP  
ClZ:#uMbN  
?`T< sk8c  
作成会计帐||有往来帐项to make out an account with `@?f@p$(B  
-ZwQL="t  
jzCSxuZ7O  
baJ(Iy $XT  
清算||清理债务to make up an account qOOF]L9r%u  
CFdR4vu EI  
mqxgrb7  
p4mlS  
清洁帐目||与…停止交易to close ones account with "f/91gIzm'  
n/*BK;  
mHcxK@qw  
GiI|6z!  
结帐to close an account '@OqWdaR  
uLFnuK  
Hjl{M>z  
8/lv,m#  
清理未付款to ask an account||to demand an account R1$O)A}k  
ukM11LD5x  
5cLq6[uO  
hF`e>?bN  
结清差额to balance the account with oS3}xT" U  
OT-!n  
$v|/*1S  
%J)n#\  
清算to settle an account||to liquidate an account||to square an account qbu>YTj  
4-l G{I_S:  
MR8\'0]  
`U:W(\L  
审查帐目||监查帐目to audit an account v,6  
H(f~B<7q  
2BTFK"=U  
wkSIQL  
检查帐目to examine an account zQY|=4NP  
[Y@?l]&  
Q.SLiI  
v.Fq.  
转入A的帐户to charge the amount to As account V/%tFd1  
Ml &Cr  
/JaCbT?*T  
#'"zyidu  
以计帐方式付款to pay on account GJlkEWs  
]WLQ q4q  
S0X %IG  
QP+zGXd}(  
代理某人||为某人on ones account||on account of one G55-{y9Q  
WSA;p=_  
FFE IsB"9  
o80?B~o  
为自己计算||独立帐目on ones own account w[g(8 #*  
f5)4H  
WH`E=p^x4  
ym*,X@Qg^  
由某人收益并负风险on ones account and risk||for ones account and risk {P'TtlEp  
;^QG>OP$  
IYtM'!u  
1<Vc[p&  
由某人负担for ones account||for account of one \;"$Z 9W  
?$ rSbw  
zk)9tm;i{  
@S#>:o|  
按某人指示||列入某人帐户by order and for account of one p7.j>w1F  
EBF608nWfW  
hD OEJ  
k+*DPo@)  
列入5月份帐目for May account V 0'T)  
*.g0;\HF  
WJH)>4M#  
"BN-Jvb7q  
编入某中帐项下to pass to the account of||to place to the account of zj G>=2  
X^L)5n+$X  
uXxc2}  
R-xWZRl>  
寄出清算书to send in an account||to send in render an account D9OI ", h  
T<!&6,N A  
1UR ;}  
qEd!g,Sx  
支票薄cheque book `Qzga}`"]  
FcR(uv<  
~N</;{}fL4  
)ESF)aKMiz  
支票陈票人cheque drawer B?}ZAw>  
^QX3p,Y  
,^dyS]!d$  
&<{=  
持票人cheque holder yHvF"4]  
/.leY$  
-49z.(@ki  
 C)2Waj}  
不记名支票cheque to bearer||bearer cheque  ZzDE  
f< A@D"m/  
?sb O b  
r[P5 ufy2]  
记名支票||认人支票cheque to order & w{""'  
!L3M\Q0  
&_Py{Cv@Dw  
Nr.maucny  
到期支票antedated cheque 5w:   
*W()|-[V3  
z6B(}(D  
"^A4!.  
未到期支票postdated cheque #q2 c VN1  
n -q  
UL0%oJ#  
Mx,QgYSu  
保付支票certified cheque 0>#or$:6E  
OLAw Rha  
AF5$U8jf  
,Lt+*!;m  
未获兑现支票,退票returned cheque \k?uh+xl  
y=!"++T]B<  
_I;+p eq  
E|u#W3-:  
横线支票crossed cheque i#I+   
esCm`?qCP  
L%,tc~)A  
| %JJ S^)  
普通横线general crossing o XA3 i  
"e WN5 2  
R/)cEvB-0  
: `D[0  
特别横线special crossing z@E-pYV  
w_30g6tA  
g?V>+oMx  
Vl;GQe  
空白支票blank cheque MB42 3{j  
2UYtFWB9o  
k/+-Tq;  
R[ "2kEF  
失效支票,过期支票stale cheque %mR roR6  
ZKKz?reM'  
Y40Hcc+Fx  
"kC uCc  
普通支票open cheque et|P5%G  
 j{,3!  
:>gzWVE<  
I8r5u=PH  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount wN,DTmtD  
K5U=%z  
,: X+NQ  
uPk`9c 52%  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges zNT~-  
B9`^JYT<  
p"4i(CWGS  
[u[`!L=  
支票换现金||兑现to cash a cheque 'LZF^m _<<  
@-dM'R6C  
tjZ.p.IlG  
xao'L  
清理票款to clear a cheque T.kmoLlH  
=PXQ X(_  
(p<QRb:&Z  
JlAUie8  
保证兑现to certify a cheque %FnaS u  
j.MpQ^eJ7  
qJQE|VM&  
MCHRNhb9  
填写支票数额to fill up a cheque 1aKY xjYM  
910Ym!\{:  
ZbTU1Y/'   
@/}{Trmg/  
支票上划线to cross a cheque M0`nr}g  
5Cxh >,k  
BCV<( @c  
;=X6pK  
开发支票to make out a cheque Vm.&JVb  
+}c '4hRv  
}49X  N  
SdhdXVZ  
签发支票,开立支票to draw a cheque||to issue a cheque hNB;29r~  
gwk$|aT@  
}K,:aN,44\  
A#~"G p  
透支支票to overdraw a cheque :+ksmyW  
7kU:91zR  
Ju$=Tn  
 ^.Cfa  
背书支票to endorse a cheque <>GWSW  
\&\_[y8U  
,j wU\xo`C  
}OO(uC2  
请付票款||清付票款to pay a cheque||to honour a cheque &T?>Kx  
\KfngYD]W  
5VIpA  
DX.u"&Mm  
支票退票to dishonour a cheque 2UY0:y  e  
=W)Fa6P3j(  
!!&H'XEJV  
xkR--/f  
拒付支票to refuse a cheque LXj2gsURu%  
B e+'&+  
 FRI<A8  
Tz.!  
拒付支票to stop payment of a cheque lbrob' '+  
DQW^;Ls  
"!<Kmh5  
\&]M \  
提示要求付款to present for payment ~k+"!'1  
{snLiCl  
3F 2> &p|7  
^7v}wpwX\  
见票即付持票人payable to bearer GutH}Kz"&  
uy\< t  
%? +A.0]E  
8r /]Q  
支付指定人payable to order 1\q(xka{  
XOzPi*V**  
<4}zl'.  
S!8eY `C.  
已过期||无效out of date||stale ?KpHvf'  
uRG0} >]|U  
(:E_m|00;  
r/=v;4.W  
请给出票人R/D||refer to drawer bTZ/$7pp9  
{'Nvs_{6  
*A2J[,?c  
ug[|'tR8  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {55{ YDqx  
/s& xI  
x3>K{  
UK+;/Mtg  
文字与数字不一致words and figures differ yCkfAx8 ]  
N( E\  
`g6XVa*%#  
u7G@VZ Ux5  
支票 s<'^ @Y  
yXS ~PG  
时间已过account closed .: Bjs*  
raY5 nc{  
/%}+FMj  
5%(J+d  
更改处应加盖印章alterations require initials p%,:U8fOR  
:k8>)x] )  
7{f&L '  
/pgfa-<  
xc Wr hg  
0z/tceW 'F  
时间已过effects not cleared G40,KCa  
62rTGbDbx  
-h^FSW($-R  
n[n0iz1-  
停止付款payment stopped ZgF-.(GV  
E4[ |=<  
ZH/^``[.  
\k0%7i[nZ/  
支票毁损cheque mutilated ~1wAk0G`n  
CCfuz&  
<(`dU&&%"}  
sp0& " &5  
汇款||寄钱to remit||to send money K@U"^ `G2  
^"v~hjM#  
(7`goi7M  
i;lzFu )G  
寄票供取款||支票支付to send a cheque for payment A?|KA<&m#u  
 /XS6X  
LP_d}ve  
'x<gC"0A  
寄款人a remitter %75|+((fC  
pez*kU+9  
o,9E~Q'`{  
5 g99t$p9  
收款人a remittee EAxg>}'1j  
~6.AE/ow  
xb0hJ~e  
qqT6C%Q`kG  
国外汇票foreign Bill vi@a87w>  
N~l(ng9'U  
>`n0{:.1za  
kU_bLC?>D  
国内汇票inland Bill cf1Ve\(YGI  
qd~)Ya1  
ir q lU  
15VOQE5Fl`  
跟单汇票documentary bill v3[Z ]+ ]  
\6)l(b;  
!FipKX  
_7~O>.  
空头汇票accommodation bill AOWX=`J8V  
\hQ[5>  
# <0%_Ca  
. l RW  
原始汇票original bill c_}i(H Q  
sn_]7d+ Q  
[%YA42_`LD  
1lfkb1BM  
改写||换新票据renewed bill af\>+7x93  
vrm[sP  
6AqHzeh  
9 H2^4D8  
即期汇票sight bill||bill on demand r1EccY  
{,*G }/9<  
eJilSFp1  
Nz#T)MGO`  
…days after date||…days after date…日后付款 s6OnHX\it7  
T=:O(R1*0  
x%B^hH;W  
jU)r~QhN  
…months after date||…months after date…月后付款 TU$/3fp*  
*rSMD_>  
vi 4 u `  
i&-g 0  
见票后…日付款…days after sight||…days sight 'Z+w\0}@  
3qiE#+dC  
~;aSX1   
;{ XKZ}  
见票后…月付款…months after sight||…months sight T2Z;)e$m_  
O;ZU{VY  
,G e7 9(  
(WR&Vt4Rh  
同组票据set of bills 7S7gU\qOj  
Km8btS]n  
jiYYDGs77  
.6xP>!E}Q  
单张汇票sola of exchange||sole of exchange W tnZF]1:u  
t@ #sKdv  
SWD v\Vr  
YM 0f_G=  
远期汇票usance bill||bill at usance I$\dT1m$  
'$ ~.x|  
oR5hMu;j+  
dD1`[%  
长期汇票long bill P_j ?V"i<  
as)2ny!u  
`i8osX[&p  
=2s 5>Oz+  
短期汇票short bill 1B+MCt4  
}+nC}A"BC  
! o:m*:  
v$K`C;  
逾期汇票overdue bill pB@8b$8(Z  
j.uN`cU!  
K0@2>nR  
-?!|W-}@G=  
宽限日期days of grace A5!j rSyv  
oylY1~~}0K  
8js5/G+  
yX,2`&c  
电汇telegraphic transfer (T.T) QN9$n%Z  
C.C)&&|X  
J|sX {/WT  
FviLlly6  
邮汇postal order||postal note (Am.)||post office order||money order ik+qx~+`Qv  
{W3%n*q  
d;Z<")  
W=j/2c/  
本票promissory note (P/N) ' jZ2^  
6i( V+  
Ox8dnPcx  
 $Tfq9  
押汇负责书||押汇保证书letter of hypothecation .6 !IO^`[  
FAjO-T4(  
6`]R)i]  
df nmUE  
副保||抵押品||付属担保物collateral security TYw0#ZXo  
$lOx 6rL  
a_^3:}i~D  
`)`_G!a  
担保书trust receipt||letter of indemnity N;>>HN[bBP  
+uM1#-+h  
p>Ju)o  
q]0a8[]3  
承兑||认付acceptance 1.o-2:]E  
VCiJ]$`M  
>MUwT$szs  
#StD]d  
单张承兑general acceptance _{8f^@I"+  
?;0=>3p*0  
4\pi<#X  
gd_w;{WP  
有条件承兑qualified acceptance W:aAe%S  
HW|c -\tS  
yv 9~  
qDqIy+WR  
附条件认付conditional acceptance !w[<?+%%n  
-3/:Dk`3  
- DlKFN  
 V-}d-Y  
部分认付partial acceptance   #-'=)l}i1A  
    
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