论坛风格切换切换到宽版
  • 4939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。   U$,-F**  
会计报表statement of account VT ikLuH  
up_Qv#`Q  
5>r2&72=  
kPRG^Ox8e  
往来帐目account current EBQ,Ypv  
Z$*m=]2  
,c]<Yu  
gvzBV +3'  
现在往来帐||存款额current accout oS>VN<  
uuaoBf  
@kst G3@  
V2B@Lq "9`  
销货帐account sales  Mo'6<"x  
itYTV?bd  
1&Z#$iD  
$sILCn  
共同计算帐项joint account G/ sRi wL  
op8[8pt%  
{!0f.nv  
WRCf [5  
未决帐项outstanding account uKA-<nM._c  
5,_DM  
kR0/jEz C  
3g79/ w  
贷方帐项credit account||creditor account 6Pp3*O`/V  
z(!K8 T  
Z Jgy!)1n  
x@*RF:\}  
借方帐项debit account||debtor account ;$.^  
<nvzNXql  
V$Zl]f$S  
e6`g[Ap  
应付帐||应付未付帐account payable qV{iUtYt  
U {,:-R  
S7v# `#  
S^Mx=KJG  
应收帐||应收未收帐account receivable f7_V ]  
r}S>t~p:  
`G'Z,P-a  
M o?y4X  
新交易||新帐new account Zjkg"  
aN 5"[&  
;$Pjl8\  
2rG g  
未决帐||老帐old account % `\}#  
1j_ 6Sw(  
Vi=u}(*  
^ *1hz<  
现金帐cash account Oh=E!  
*";O_ :C!  
xLShMv}  
"}Oj N\  
流水帐running account dbG902dR  
!sVW0JSh  
 (z.4er}o  
'H8 b+  
暂记帐||未定帐suspense account 3D-VePM=`  
ruU &.mZ  
$!goM~pZ  
{ Ba_. ]x  
过期帐||延滞帐overdue account||pastdue account #z#`EBXV$6  
`f<&=_,xfH  
>&[q`i{  
(zml704dI)  
杂项帐户sundry account 6f*QUw~  
=3;~7bYO  
m;cgX#k5  
{d '>J<Da  
详细帐单||明细表detail account G`r/ tesW  
9GgXX9K  
-uei nd]  
ePo :::  
呆帐bad account ~.$ca.Gf  
T@R2H&L  
p)=Fi}#D\  
#N"K4@]{  
会计项目title of account mEe JK3D[  
?k*s!YCZ  
<CUe"WbE)  
w">p 8  
会计薄||帐薄account-book U GJ# "9  
.pQ4#AJ  
*.9.BD9  
)fz<n$3|$#  
营业报告书||损益计算表account of budiness||business report |>P`Gl]E  
G>0 S( M)  
}x1*4+Y1  
CvtG  
借贷细帐||交验帐account rendered ZKa.MBde  
T!N,1"r  
L7tC?F]}SK  
=<,AzuV  
明细帐account stated fu95-)M  
<t0o{}^P*  
T6ajWUw  
6uf+,F  
与…银行开立一户头to open an account with dF%sD|<)  
[/ E_v gZ  
')/yBH9mR  
S:GX!6>  
与…银行建立交易to keep account with +;Jb)8  
D'Gmua]I  
n1xN: A  
fK|F`F2V  
继续记帐to keep account @^$Xy<x  
r}y]B\/  
{uRnZ/m  
^ cn)eA  
与…有交易to have an account with 8*^Q#;^~99  
"$tP>PO{<  
fr%}|7  
h@"dpmpe  
作成会计帐||有往来帐项to make out an account with {g *kr1JM  
DM%4 V|F"  
}w&+ H28.#  
u"\HBbBx  
清算||清理债务to make up an account Y.qlY3iBp  
.h2K$(/  
$!<J_ d*  
. 4"9o%  
清洁帐目||与…停止交易to close ones account with $gN1&K  
6t|FuTC  
zUqt^_  
V11Zl{uOl  
结帐to close an account Kd _tjWS  
yD+)!q"  
V Z[[zYe  
VGY#ph%  
清理未付款to ask an account||to demand an account Y zXL8  
)x-iru A:  
Z;aQ/ n[`  
mB.kV Ve0  
结清差额to balance the account with t>h<XPJi  
95,y@~ *]  
\5$N> 2kO  
[{ak&{R,9{  
清算to settle an account||to liquidate an account||to square an account Oc;0*v[I  
O1Gd_wDC/i  
z F'{{7o  
/s>ZT8vaAs  
审查帐目||监查帐目to audit an account iO;q]  
f$mfY6v  
2yhtJ9/  
EnJAHgRV;e  
检查帐目to examine an account xQa[bvW  
8W 9%NW3&  
*s/sF@8<X  
:Xv3< rS<  
转入A的帐户to charge the amount to As account 93yJAao9  
l|`%FB^k  
^IuHc_  
R ;^[4<&  
以计帐方式付款to pay on account ]BU ,*YaB  
wh:O"&qk  
z]> 0A  
HHD4#XcU  
代理某人||为某人on ones account||on account of one W?!(/`J]  
VY$hg  
2As 4}  
Xd>4n7nb$`  
为自己计算||独立帐目on ones own account FfN==2:b  
%O;"Z`I  
Zgo^M,g  
SC`.VCfc.  
由某人收益并负风险on ones account and risk||for ones account and risk B3u5EgZr  
b#R3=TQS8  
OB8fFd  
n I%0u<=d  
由某人负担for ones account||for account of one J[;c}  
gk~.u  
; )O)\__"-  
{IJV(%E   
按某人指示||列入某人帐户by order and for account of one Y4}!9x  
I@a7AuOw  
<DiD8")4  
C<2 vuZD  
列入5月份帐目for May account Mi9A%ZmP  
(F]f{8  
XRKL;|cd  
s2iR  }<  
编入某中帐项下to pass to the account of||to place to the account of qr$=oCqa  
Z:09 ] r1  
PkQuN;a  
,2DKphh  
寄出清算书to send in an account||to send in render an account U;:>vi3p  
Vp\BNq_! s  
qiiX49}{  
\y{Bnp5h  
支票薄cheque book \szx.IZT  
eHi|_3A&*  
b4!(~"b.  
b{s_cOr/  
支票陈票人cheque drawer g1JD8~ a  
+?[TH?2c+  
z)=D&\HX  
|dpOE<f[  
持票人cheque holder $:s1x\ol  
%F9% t  
xIf,1g@Cq9  
3 zp)!QJi  
不记名支票cheque to bearer||bearer cheque y. @7aT5  
/d9I2~}B  
3_B .W  
Lg[*P8wE  
记名支票||认人支票cheque to order W Z'8{XY8  
p@/!+$^{  
"X g@X5BG  
uO>$ ,s  
到期支票antedated cheque ,Ww)>O+  
4\x'$G  
!`hjvJryw  
=|bM|8,  
未到期支票postdated cheque 4Z"D F)+}  
j?29_Az  
r5Jy( ~  
K_bF)6"  
保付支票certified cheque G/J5aj[  
&OK(6o2m;  
NZ/gp"D?  
Kjc"K36{L  
未获兑现支票,退票returned cheque )t9<cJ=  
4K[E3aA  
] NL-)8u  
VmHok  
横线支票crossed cheque {3 lsDU4  
t@QaxZIlt;  
y/h~oGxy  
z*>"I  
普通横线general crossing thDQ44<#)  
D5Wo e&g,  
Yw"o_  
2HoTj|  
特别横线special crossing m{x[q  
7f#e#_sM;  
?<]BLkx  
=LDzZ:' X  
空白支票blank cheque TDs=VTd@Z  
n'9Wl'  
|Nd!+zE$Z  
*r@7:a5  
失效支票,过期支票stale cheque B BbGq8p  
0=#:x()e  
x5YW6R.<t  
d }=fJ  
普通支票open cheque 8{#W F#  
V$VqYy9 *  
2Hw&}8  
m.pB]yq&  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount a$yAF4HR<  
>0Y >T6!  
Z,)4(#b =  
{mrTp w  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges G|Rsj{2'  
z85%2Apd  
BaZ$pO^  
H=9kDP${  
支票换现金||兑现to cash a cheque 9Bvi2 3  
JS <S?j?*/  
$wg5q\Rv  
KiAWr-~gJ  
清理票款to clear a cheque >!848J  
zsFzF`[k  
njtz,qt_;G  
=5/ow!u8  
保证兑现to certify a cheque 1fm4:xHH  
i'OFun+-,  
C-E~z{  
c[J?`8  
填写支票数额to fill up a cheque c.dk4v%Y5  
_8A  
!iA 3\Ai"  
AD K)p?  
支票上划线to cross a cheque `-fWNHs  
{L~j;p_G&  
fqrQ1{%UH  
@&?E3?5ll  
开发支票to make out a cheque @W6:JO  
|a4cER.'2^  
J9eOBom8e<  
JJ_b{ao<  
签发支票,开立支票to draw a cheque||to issue a cheque |eykb?j`  
 9uR+  
V[ju7\>$Z  
k#F |  
透支支票to overdraw a cheque v e($l"T  
(VD Y]Q)  
R d'P\  
"@^Pb$BLY  
背书支票to endorse a cheque VzfaUAIZl  
X-LCIT|1  
'yxN1JF  
0DtewN{Z  
请付票款||清付票款to pay a cheque||to honour a cheque kvcDa+#  
~MWI-oK  
yN[aBYJx,M  
!q\MXS($#u  
支票退票to dishonour a cheque g)$/'RB  
T5nBvSVv'  
p0*qv "lA  
$mxm?7ZVR  
拒付支票to refuse a cheque /T _{k.  
)X |[ jP  
i(T[  
C7*n<+e  
拒付支票to stop payment of a cheque QN47+)cVt"  
YP E1s  
}uZ/^_U.  
M[  {O%!  
提示要求付款to present for payment "DaE(S&  
OfG/7pw5%B  
"I)/|x\G*  
fGZ56eH:  
见票即付持票人payable to bearer H9;0$Y(e-  
I3gl +)Q  
q QcQnd2K  
l266ufO.u-  
支付指定人payable to order IiU\}<O  
E7'  
"C0?s7Y  
/!Ay12lKE}  
已过期||无效out of date||stale "@z X{^:  
'oKen!?A  
D:] QBA)C  
:@uIEvD?  
请给出票人R/D||refer to drawer = 6Fpixq>  
g(_xo\  
5P Zzaz<  
s\+| ql  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R + ~b@  
xU/7}='T  
{FQ@eeU  
Hr_5N,  
文字与数字不一致words and figures differ OZc4 -5  
nw4 I<Q  
TAxu]C$P  
rJZR8bo  
支票 &(7=NAQsE  
]d67 HOyK  
时间已过account closed i0:1+^3^U  
7}:+Yx  
3 ,zW6 -}  
4#CHX^De  
更改处应加盖印章alterations require initials X+1Mv  
"1YwV~M5  
HYg! <y  
T;G<62`.h  
iYZn`OAx  
=t^jlb  
时间已过effects not cleared e2e!"kEF  
G9^xv  
hK,a8%KnFA  
7u{V1_ n1  
停止付款payment stopped ?K+q~DzNSD  
3eg6 CdT  
Oa2\\I  
ZN Vrja*  
支票毁损cheque mutilated Ngj&1Ta&[  
o%bf7)~s  
&~Pk*A_:  
jDb"|l  
汇款||寄钱to remit||to send money T|8:_4/l  
QM![tZt%;  
nY7gST  
(\D E1q  
寄票供取款||支票支付to send a cheque for payment X%)~i[_DV  
p}3` "L=  
),CKuq>  
RL:B.Lv/W  
寄款人a remitter [GPCd@  
Y)@Y$_  
W]oa7VAq  
Lb)rloca  
收款人a remittee #i .,+Q  
"u]&~$  
/vq$/   
; PncJe5x  
国外汇票foreign Bill {G0=A~  
k 3H0$1  
c7~R0nP  
]J [d8S5  
国内汇票inland Bill ?2l `%l5(  
41R6V>e@9J  
WW.@&#S5  
#|4G,!  
跟单汇票documentary bill d)S`.Q  
&8w# 4*W  
<}:` Y"  
"w$,`M?2  
空头汇票accommodation bill mogmr  
5RvE ),  
 63 'X#S  
B2oKvgw  
原始汇票original bill .dMdb7  
tu Y+n 2  
J^`5L7CO  
&&m3E=K!^  
改写||换新票据renewed bill e@qH!.g)  
O^3kPVr  
h}! 9?:E  
;1[Z&Uv8  
即期汇票sight bill||bill on demand S :8  
Cdib{y<ji  
F@k}p-e~  
(ix .  
…days after date||…days after date…日后付款 PcEE`.  
^P^%Q)QXl  
@J&korU  
}^iqhUvT F  
…months after date||…months after date…月后付款 !b7"K|  
);%H;X+x  
hrtz>q N  
SF&2a(~s  
见票后…日付款…days after sight||…days sight g\fj6  
MW6z&+Z  
tH)j EY9  
Jn ^b}bk t  
见票后…月付款…months after sight||…months sight 3r, ~-6  
u*v<dsGQ  
@`dg:P*[  
(z>t4(%\  
同组票据set of bills fd)8lK[KJ"  
qed_PsI  
fbq$:Q44  
6<&A}pp  
单张汇票sola of exchange||sole of exchange uMcI'=  
m%|\AZBA#  
C[^VM$  
`^)`J  
远期汇票usance bill||bill at usance 4$Ai!a  
i 8sv,P  
I-#!mFl  
tiK M+ ;C  
长期汇票long bill 7P{= Pv+  
Id=20og  
B7\4^6Tx  
\RDN_Z  
短期汇票short bill tV++QC7@L  
/uw@o9`~2-  
M^kaik  
db )2>  
逾期汇票overdue bill Oc)n,D)0  
a ,mgM&yD  
KMhrw s{&B  
zdP?HJ=F  
宽限日期days of grace {\$S585  
x^y$pr  
UynGG@P@  
eXl?f_9  
电汇telegraphic transfer (T.T) voZaJ2ho/O  
e@hPb$7  
BVal U  
^A ]4  
邮汇postal order||postal note (Am.)||post office order||money order !{ &r|6  
Q=Q+*oog  
3U6QYD55]]  
/E6)>y66  
本票promissory note (P/N) U N?tn}`!  
nDkG}Jk B!  
Trirb'qO  
29Uqdo  
押汇负责书||押汇保证书letter of hypothecation &OU.BR >  
$ DN.  
#c|l|Xvq2  
}cz58%  
副保||抵押品||付属担保物collateral security L`t786 (M  
SrA6}kS  
xbiprhdv  
:lu!%p<$  
担保书trust receipt||letter of indemnity ca=MUm=B  
@;EQ{d  
c<1$ zQY!  
"|6(.S+o  
承兑||认付acceptance 9^Xndo]y  
:$Cm]RZ  
i%yKyfD  
c:${qY:!  
单张承兑general acceptance W@}@5,}f>  
thPAD+u.3  
&Hw: 65O  
oX6C d:c-  
有条件承兑qualified acceptance pll5m7[  
d^'_H>x  
?3DL .U{  
J#d,?  
附条件认付conditional acceptance .Z 7t E?  
/:!sn-(  
ccv  
9Zx| L/\  
部分认付partial acceptance   [?z;'O}y  
    
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