论坛风格切换切换到宽版
  • 4381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。   B+[L/C}=;  
会计报表statement of account uOb}R   
y>& s;  
~;I'.TW  
~Z5Wwp]a  
往来帐目account current _s+_M+@et  
Im@Yx^gc   
MG4(,"c!  
%] !xr6d  
现在往来帐||存款额current accout Ns.{$'ll  
.>^U mM  
ZC9S0Z  
x%55:8{  
销货帐account sales ?A~a}bFZ  
.}3K9.hkr  
NQ,2pM<*-  
#fxdZm,  
共同计算帐项joint account :7pt=IA  
-{ Fy@$!  
'|nAGkA  
/ \5u-o)  
未决帐项outstanding account A&:~dZ:%w  
yS@xyW /  
2Y%E.){  
P*kC>lvSv  
贷方帐项credit account||creditor account [W=6NAd  
xi=Qxgx0I  
K<fB]44Y  
iH)-8Q  
借方帐项debit account||debtor account w s7LDY&(  
L!^^3vn  
#A^(1  
_tfi6UQ&lY  
应付帐||应付未付帐account payable xcQ :&q  
TTz_w-68  
XvkFP'%i/  
Sxc p [g;  
应收帐||应收未收帐account receivable y@\J7 h:  
8C<%Y7)/  
MzIn~[\  
6<9gVh<=w  
新交易||新帐new account }?[a>.]u  
N@R?<a  
hvF>Tu]^r  
B{cb'\ C  
未决帐||老帐old account 'E%+ O  
N683!wNX  
`<* tp@  
\(ju0qFqH  
现金帐cash account ^zR*s |1Q  
Y I),yj  
AHn Yfxv_  
%Q|Hvjk=E  
流水帐running account _[ S<Cb*1  
M[?0 ^ FBx  
?V4bz2#!1O  
8J8@0  
暂记帐||未定帐suspense account </|m^$v  
}N W01nee  
aaFt=7(K  
fk(h*L|sI  
过期帐||延滞帐overdue account||pastdue account '<&rMn  
/t_AiM,(  
zN,2 (v"  
:PQvt/-'(D  
杂项帐户sundry account F+?g0w[ '  
e%JH q  
a VIh|v  
d8M8O3  
详细帐单||明细表detail account I=K|1  
*."50o=T  
<{1=4PA  
p/'09FY+U  
呆帐bad account p=] z`t  
YF<U'EVU-  
#\gx.2W7  
#>O>=#Q  
会计项目title of account v42Z&PO   
"$PX [:  
T&s}~S=m  
P6u%-#  
会计薄||帐薄account-book Mt%=z9OLq9  
vABUUAo!Jr  
:U/x(  
/@+[D{_Fw  
营业报告书||损益计算表account of budiness||business report qBqh>Wo  
`8G {-_  
,")/R/d  
~a` vk@8  
借贷细帐||交验帐account rendered }TwSSF|}3  
&E`=pe/e  
Q i\"b  
2t`d. s=  
明细帐account stated ZoroK.N4A%  
~?uch8H  
,_RPy2N  
;@V1*7y  
与…银行开立一户头to open an account with &,C;_3   
R6-Z]H u  
fkJElO-F  
Q'Vejz/  
与…银行建立交易to keep account with pEX|zee  
btWvoKO*  
C^nTLw;K  
s!WI:E7  
继续记帐to keep account !MQVtn^C#  
Ygfv?  
}+i~JK  
9\KMU@Ne  
与…有交易to have an account with ;B6m;[M+  
Eg 8rgiU  
OmAa$L,'w  
Geyj`t  
作成会计帐||有往来帐项to make out an account with =SLCG.  
RzN9pAe  
5nv1%48Ri  
I hPX/P  
清算||清理债务to make up an account )m.U"giG++  
Wd]MwDcO  
fE,Io3  
?`U=Ps  
清洁帐目||与…停止交易to close ones account with ##|]el%Y  
|7%#z~rT  
!TeI Jm/l  
N Ah^2X  
结帐to close an account X^9eCj;c  
& @/25Y2  
ysFp`  
,BE4z2a  
清理未付款to ask an account||to demand an account U['|t<^uf  
L}\~)  
(V9 ;  
l&oc/$&|[  
结清差额to balance the account with  NH0uK  
)l[bu6bM  
=uD^#AX  
#7|73&u(  
清算to settle an account||to liquidate an account||to square an account > ,;<Bz|X  
H/N4t Wk"  
wi@Qf6(mn  
"]ZDs^7  
审查帐目||监查帐目to audit an account <zt124y-6  
@tg4rl  
K| '`w.  
XWv;l)  
检查帐目to examine an account i16kPU  
MyaJhA6c  
,WQg.neOA  
0UOjk.~b  
转入A的帐户to charge the amount to As account dBEm7.nh  
#gSLFM{p  
+wxDK A_  
R(on[g_1  
以计帐方式付款to pay on account ~NG+DyGa=  
y87oW_"h  
5dkXDta[G  
d34BJ<  
代理某人||为某人on ones account||on account of one tzrvIVD  
V?&P).5)  
U *:E|'>  
3H ,?ZFFGz  
为自己计算||独立帐目on ones own account dq^vK  
)%vnl~i!  
W.Z`kH *B  
7mtX/w9  
由某人收益并负风险on ones account and risk||for ones account and risk ! q5qA*  
aDda&RM  
}va>jfy  
v:?l C<,  
由某人负担for ones account||for account of one ]_43U` [#  
{fa3"k_ke  
S pk8u4  
QJ2D C  
按某人指示||列入某人帐户by order and for account of one |&U{ z?  
?@CbaX~+K  
tR(nD UHV5  
cG,zO-H  
列入5月份帐目for May account -Pc6W9$  
AL;4-(KH  
OxqkpK&  
k8z1AP  
编入某中帐项下to pass to the account of||to place to the account of odWK\e  
{BzE  
xQkvK=~$  
M< /   
寄出清算书to send in an account||to send in render an account A\<W x/  
OXI>`$we  
W_lXY Z<  
DB3qf>@?  
支票薄cheque book *" + u^  
bX>R9i$  
vwAtX($  
tmi)LRF H  
支票陈票人cheque drawer YO9;NA{sH  
g cb6*@u!  
1$H<Kjsm  
-tfUkGdx;l  
持票人cheque holder 7=gcdfW,;x  
i!)\m0Wm  
m UUNR,  
;Vpp1mk|  
不记名支票cheque to bearer||bearer cheque &O#,"u/q`  
9e Fj+  
<iB5&  
Ll .P>LH  
记名支票||认人支票cheque to order ?AK`M #M  
}$i/4?dYsQ  
O L 9(~p  
Kc, i$FH  
到期支票antedated cheque j4I ~  
.wB'"z8L  
c(aykIVOo  
]kd:p*U6P  
未到期支票postdated cheque }(7TiCwd  
:kFPPx?  
:Iuc H%6V  
sou~m,#  
保付支票certified cheque k-^le|n9  
 ?tA%A  
dz!m8D0  
~r~YR=  
未获兑现支票,退票returned cheque b!bg sd  
S=\cF,Zs  
G"w [>m  
O_]hbXV0  
横线支票crossed cheque hfw+n <  
,3N>`]Km'  
X9ZHYlr+Q  
p=odyf1hK  
普通横线general crossing RLZfXXMn  
|Z)}-'QUJ  
 3?&v:H  
?Yzw]ag .  
特别横线special crossing $JUkw sc  
#ID fJ2  
"blq)qo)  
<ZheWl  
空白支票blank cheque 4EmdQn  
z%#-2&i  
g9fYt&  
T<"Bb[kH  
失效支票,过期支票stale cheque Q6D>(H#"0  
&,yF{9$G  
&>]U c%JK  
7F2 RH 8)  
普通支票open cheque 4.^T~n G  
E- [Eg  
O-[  
L_aqr?Q  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount qYJ<I'Ux O  
+80bG(I_  
FvY=!U06  
dNhb v zl(  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges l i)6^f#  
3&CV!+z  
Cf9{lhE8  
Arm'0)B>  
支票换现金||兑现to cash a cheque H(gY =  
TY'c'u,  
QkC*om'/!  
9cHo~F|ur  
清理票款to clear a cheque l5.k2{'  
_ xTpW  
Vjs'|%P7  
}dpTR9j=  
保证兑现to certify a cheque =yz" xWH  
"[!b5f3!I  
WG3!M/4r H  
G;flj}z  
填写支票数额to fill up a cheque 1Acs0` 3  
rhcax%Cd  
1O< 6=oH  
#Tei0B7  
支票上划线to cross a cheque .|^Gde  
=\|,hg)c  
y: x<`E=  
zWhj >Za  
开发支票to make out a cheque *Z^`H!&  
'?| 1\j  
,}&TZkN{-  
9?MzIt  
签发支票,开立支票to draw a cheque||to issue a cheque U 7.kYu  
@fYVlHT%E  
E r%&y  
w2UEU5%  
透支支票to overdraw a cheque Lc5zu7ncg  
X=KW >  
z4Zm%  
JPAjOcmU/  
背书支票to endorse a cheque E  I(e3  
{ 'tfU  
[U/h'A.j  
KD ,3U/ 3  
请付票款||清付票款to pay a cheque||to honour a cheque Q5T3  
9D+k71"+  
Qy0w'L/@  
~qj(&[U{c\  
支票退票to dishonour a cheque D<d, 9S,)  
.FHk1~\%z^  
&`@YdZtd"  
" Q?~LB  
拒付支票to refuse a cheque Ba8=nGa4KY  
#p@GhI!6  
8 E\zjT!#\  
I51]+gEN  
拒付支票to stop payment of a cheque F0p=|W  
cJaA*sg  
pT->qQ3;  
lQ`=PFh  
提示要求付款to present for payment }n4 T!N  
TLVsTM8 P  
=Q40]>bpx  
Hs'~) T  
见票即付持票人payable to bearer mdEJ'];AH  
17Cb{Q  
wQUl!s7M;  
3\@2!:>  
支付指定人payable to order w Dh]vH[  
,{HQKHg  
2P^|juc)sU  
&>,]YrU  
已过期||无效out of date||stale d-B+s%>D  
;6P>S4`w  
1*u]v{JJ(  
L? DlR hu  
请给出票人R/D||refer to drawer cl4z%qv*  
Q}@t'  
@@H_3!B%4v  
bpwA|H%{M  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds qx5`lm~L  
(Of6Ij?  
&M}X$k I  
+Pb:<WT}%  
文字与数字不一致words and figures differ  C7ivA h  
{IJ;)<>&VE  
%US&`BT!  
6/S. sj~  
支票 o@zxzZWg  
-i:WA^yKgw  
时间已过account closed j+gx n_E  
oL@-<;zKO  
vd[7Pxe  
bwXeEA@{  
更改处应加盖印章alterations require initials V'j+)!w5  
Dhn7N8(LF!  
b!@PS$BTxq  
d#0:U Y%~  
7yfh4-1M  
jXE:aWQht  
时间已过effects not cleared TM(y%!\  
losqc *|  
/>S^`KSTM  
Dm}eX:'{  
停止付款payment stopped "TJu<O"2  
":udoVS!  
:>fT=$i@  
5U~KYy^v  
支票毁损cheque mutilated gPKf8{#%e  
m>vwpRBOA  
&" t~d}Rg  
2nkA%^tR  
汇款||寄钱to remit||to send money +=8wZ]  
Qjfgxy]  
9Y,JYc#  
RJW O h  
寄票供取款||支票支付to send a cheque for payment ,~d0R4)  
4]U=Y>\Sr  
t`H1]`c?  
9S|sTf  
寄款人a remitter %v8 &  
$v@$C4  
QXZXj#`  
!l $d^y345  
收款人a remittee :'DyZy2Fd  
Czjb.c:a.Y  
,' | J  
ZG^< <V$h  
国外汇票foreign Bill eG,x\  
MQ!4"E5"j  
uB  I/3aQ  
7~XC_Yc1  
国内汇票inland Bill `yv?PlKL  
#BLHHK/[  
ytIPY7E  
Km(i}:6"  
跟单汇票documentary bill o`S``?`^)^  
uy hh"[  
7\ _MA!:<  
kg^0%-F  
空头汇票accommodation bill jKml:)k  
0*XsAz1,9  
ev$:7}h=  
^!\1q<@n  
原始汇票original bill -iR2UE@M  
{nKw<F2  
zIrOMh  
`}?;Ow&2CY  
改写||换新票据renewed bill O6G\0 o  
inGUN??  
t.9s49P  
 +|LM"  
即期汇票sight bill||bill on demand aoey 5hts  
n&:ohOH%  
sq2:yt  
:PT{>r[  
…days after date||…days after date…日后付款 UDG1F_&h  
w#b@6d  
A h2 {kK  
?9\D(V  
…months after date||…months after date…月后付款 v?VDASR2`  
^K<3_D>1>  
\|0z:R;X  
'OA*aQ=K  
见票后…日付款…days after sight||…days sight B.; qvuM~  
9A"s7iJ)  
v.(dOIrX  
%aNm j)L  
见票后…月付款…months after sight||…months sight eNd&47lJ  
*tUOTA 3L  
f'=u`*(b7  
I}_}VSG(  
同组票据set of bills A08kwYxiW  
wtYgHC}X  
2=_$&oT**  
9f! M1  
单张汇票sola of exchange||sole of exchange e-rlk5k%f  
}MQ:n8  
tDRR3=9pX  
)h}IZSm  
远期汇票usance bill||bill at usance fbh,V%t7  
O>h`  
5sT3|yq  
FoetP`   
长期汇票long bill X)KCk2Ax  
WML--<dU  
:K6JrS  
D6L+ mTN  
短期汇票short bill :i<*~0r<  
'{ _ X1  
e#*3X4<\K  
bG]0|  
逾期汇票overdue bill hVF^ "$  
7 FE36Ub9  
fmixWL7.Zg  
D&):2F^9.  
宽限日期days of grace %+l95Dv1  
(,h2qP-;ud  
bA)nWWSg=  
m#'eDO:  
电汇telegraphic transfer (T.T) `E$vWZq}  
;].X;Ky <  
blQ&QQL  
}<^mUG  
邮汇postal order||postal note (Am.)||post office order||money order _^& q,S  
8{ZTHY -  
xE 8?%N U  
*\XOQWrF  
本票promissory note (P/N) $E@n;0P  
#+ch  
~P'.R.e  
jC'h54 ,Mr  
押汇负责书||押汇保证书letter of hypothecation un 5r9  
hP)Zm%@0f  
5R EFz  
v Z9OJrF  
副保||抵押品||付属担保物collateral security K ) }1;  
F-s{#V1=  
vW &G\L  
;O}%SCF7  
担保书trust receipt||letter of indemnity \8xSfe  
on 7 n4  
r.e K;  
:GIBB=D9  
承兑||认付acceptance _z#" BN  
Oo :Dt~Ib  
cTq@"v di  
,1{qZ(l1  
单张承兑general acceptance )jOa!E"  
`$/a-K}  
.zgh,#=  
J]U_A/f  
有条件承兑qualified acceptance )c4tGT<  
56)!&MF  
8H4NNj Oy  
:Dt y([  
附条件认付conditional acceptance AJ}FHym_ZQ  
44 u)F@)  
+KbkdY Z  
'6M6e(  
部分认付partial acceptance   Nud =K'P=  
    
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