论坛风格切换切换到宽版
  • 1927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。   L:ox$RU  
会计报表statement of account M(a lc9tn  
|ZAR!u&0  
b!7*bFTt  
'518S"T @  
往来帐目account current 4iD-jM_D  
mu[:b  
dp3>G2Yq  
T5g}z5~"  
现在往来帐||存款额current accout ;|.^_Xs  
SCCBTpmf2B  
/7 CF f&4  
N<|_tC+ct  
销货帐account sales 9BJP|L%q  
"+g9}g  
XvU^DEfW  
`5V=U9zdE  
共同计算帐项joint account E*!  
zF9SZ#{a  
(|<e4HfZL  
.>Gnb2  
未决帐项outstanding account &p)]Cl/`  
3 ?1qI'5  
G^`IfF-j  
GESEj%R/b  
贷方帐项credit account||creditor account OO Hw-MW  
s[ ze8:  
i|]Kw9  
:ub 4p4h*  
借方帐项debit account||debtor account OR&'  
^u? #fLr  
X0\2qD  
G234UjN%  
应付帐||应付未付帐account payable 8 z) K  
2qw-:  
CEwMPPYnD  
JumZ>\'p(  
应收帐||应收未收帐account receivable kK27hfsw  
dr|>P*  
TY(B]Q_o  
i'w8Li  
新交易||新帐new account tl 0_Sd  
S_E-H.d"  
1G0U}-6RH  
4GA9oLl  
未决帐||老帐old account JnW G_|m)  
-YXNB[C  
ne]P-50  
>Mu I-^ 3  
现金帐cash account ewo]-BQS  
Tz\ PQ)!  
!Ez5@  
|[)k5nUQ|  
流水帐running account S(B$[)(  
4pvT?s>68  
@%(Vi!Cv"R  
qO; .{f  
暂记帐||未定帐suspense account S}O>@ %  
R&>G6jZ?8  
/6=IL  
|K|[>[?Z/  
过期帐||延滞帐overdue account||pastdue account V`c" q.8  
eGwO!Lv}B  
J`E,Xw>2  
kLsp0% 2  
杂项帐户sundry account p?uk|C2  
/5Od:n  
I~^t\iujs  
B]K R*  
详细帐单||明细表detail account bW]7$?acv  
~[_u@8l!mN  
a ns(^Up$  
InO;DA\  
呆帐bad account [>2iz  
'n:|D7t  
,Wv@D"4?  
e=>:(^CS   
会计项目title of account 'YKzs;y$  
lOp7rW]$  
q,i&%  
`"(FWK=8)"  
会计薄||帐薄account-book .tdaj 6x  
>>cb0fH5  
&z;bX-"E  
3WVH8Sb  
营业报告书||损益计算表account of budiness||business report AiP#wK;  
Ulf'gD4e  
L;7u0Yg  
XIGz_g;#'w  
借贷细帐||交验帐account rendered Bj=lUn`T:  
wtl3Ex,DO  
Udi  
4. =jKj9j  
明细帐account stated z4qc)- {L  
xU1_L*tu '  
~WjK'N4n5  
_VUG!?_D$5  
与…银行开立一户头to open an account with bu?4$O  
H zMr  
2;wp D2  
rAn:hR{  
与…银行建立交易to keep account with w it rC>  
V0l"tr@  
o=nF.y  
;u8a%h!  
继续记帐to keep account fN_qJm#:$y  
22T\ -g{  
u|mTF>L  
tEN8S]X  
与…有交易to have an account with [.(,v n?6  
oH,{'S@q  
Ao U Pq  
}Q?a6(4  
作成会计帐||有往来帐项to make out an account with +a'LdEp  
68?> #o865  
A_\`Gj!s%  
[;Y,nSw  
清算||清理债务to make up an account ;/h&40&  
qs%UJ0tR  
EY`]""~8v  
'ti~TG  
清洁帐目||与…停止交易to close ones account with ]#\De73K   
'5m4kDs  
&z]x\4#,  
dq{+ -XaEk  
结帐to close an account P;G]qV%  
k\TP3*fD  
4J1_rMfh  
[v+5|twxpU  
清理未付款to ask an account||to demand an account `-!kqJ  
bzXeG;c<7  
#`ZBA>FLaQ  
-q]5@s/  
结清差额to balance the account with xHD$0eq  
G J{XlH  
fm^J-  
+lXIv  
清算to settle an account||to liquidate an account||to square an account &qzy?/i8  
%Z3B9  
TILH[r&Jg  
8B(=Y;w  
审查帐目||监查帐目to audit an account mKqXB\<  
' Tk4P{  
R.\]JvqO  
sU+8'&vBp  
检查帐目to examine an account 1l'JoU.<  
rb*0YCi  
4wN5x[vp  
t#VX#dJ  
转入A的帐户to charge the amount to As account 9X&=?+f  
 0R,.  
t2iQ[`/?~  
UcKVL zKs  
以计帐方式付款to pay on account 4TTrHs  
[1Aoj|  
x_x_TEyyh  
kL F~^/  
代理某人||为某人on ones account||on account of one 2^=8~I!n&  
&lg zNC9g%  
w~q ]&  
Na4O( d`  
为自己计算||独立帐目on ones own account {b '  
=CW> ;h]  
L]%!YP\<T  
|2=@8_am  
由某人收益并负风险on ones account and risk||for ones account and risk w59q* 2  
zBK"k]rz  
4TI`   
}d>Xh8:%)  
由某人负担for ones account||for account of one A.mFa1lH  
 ^We}i  
kl[(!"p  
DgK*> A  
按某人指示||列入某人帐户by order and for account of one ($!uBF-b  
2$MoKO x8$  
 "UreV  
Io"3wL)2  
列入5月份帐目for May account kBLFK3i  
vS"h`pL  
Wx8:GBM$2  
5JEOLPS  
编入某中帐项下to pass to the account of||to place to the account of 2 6DX4  
k<P`  
KxD/{0F  
cIQbu#[@  
寄出清算书to send in an account||to send in render an account T*gG <8  
$P#x>#+[A  
$f _C~O  
7W*a+^   
支票薄cheque book IdMwpru(  
G'u [0>  
5Po:$(  
zy%0;%  
支票陈票人cheque drawer ^pH8'^n  
.p.( \5Fo  
O$;#GpR  
}!{R;,5/n  
持票人cheque holder %[5GGd5w  
C7G,M  
9-V'U\}L  
pdR\Ne0P*  
不记名支票cheque to bearer||bearer cheque @C!&lrf3  
9l "=]7~%  
F\&{>&  
KO7&dM  
记名支票||认人支票cheque to order +lfO4^V  
l$pz:m]Id  
Zj-U^6^L  
0;@>jo6,!  
到期支票antedated cheque PVH Or^  
[OTn>/W'  
=Gu&0f  
[*5]NNB  
未到期支票postdated cheque |U;O HS  
:hs~;vn)  
T*SLM"x  
Zf X$q\7  
保付支票certified cheque B @QWr;  
wggB^ }~  
_tX=xAO9  
~##FW|N)  
未获兑现支票,退票returned cheque S<NK!89  
#) :.1Z?  
qbD 7\%  
PuREqa\_[  
横线支票crossed cheque :H3/+/x  
"^6Fh"]  
KpYezdPF)  
1P[x.t#  
普通横线general crossing zG<<MR/<  
h'};spv  
Q&vdBO/  
$l"%o9ICG  
特别横线special crossing 2aCf?l(  
_~;%zFX  
NJ.oME@=  
f$\ O:E=  
空白支票blank cheque 2/r8 % Sq  
bY.VNA  
,lA @C2 c  
ObEz0Rj  
失效支票,过期支票stale cheque *l{epum;  
iLZY6?_^  
N10U&L'w  
6];3h>c]N  
普通支票open cheque cjPXrDl{\  
~`QoBZ.O&  
ap )B%9  
X.;VZwT+  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount m!Z<\2OP  
(1[59<cg]  
'7el`Ff  
QHZ",1F  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges M yHv>  
cbyzZ#WRb  
eIalcBY  
5[SwF& zZ  
支票换现金||兑现to cash a cheque Jg[Ao#,==  
}' AY#g  
)h]#:,pm  
O1\Hx8^  
清理票款to clear a cheque NT*r7_e  
]<f(@]R/d  
6 Ln~b<I  
x+Xd7N1  
保证兑现to certify a cheque 0?>(H(D^/  
y0mND ze  
$xZ ~bE9  
Icrnu}pl_  
填写支票数额to fill up a cheque 9%T"W  
( ~5 M{Xh  
:}v-+eIQ  
5\bGCf  
支票上划线to cross a cheque nPXP9wmh4x  
Pn">fWRCx  
e9h@G#  
0,t%us/q  
开发支票to make out a cheque PmE)FthdP(  
K'r;#I|"J  
E^F<"mL*  
ALTOi?  
签发支票,开立支票to draw a cheque||to issue a cheque ;z4F-SYQ  
,<tJ` ,0X  
L/tn;0  
2r!ltG3}  
透支支票to overdraw a cheque P+hcj p*  
dz9 U.:C  
TsaQR2J@  
EYq?NL='  
背书支票to endorse a cheque !Rl|o^Vw>{  
oM~y8O  
 '/.Dxib  
):! =XhQ  
请付票款||清付票款to pay a cheque||to honour a cheque v&YeQC>  
J/4T=:\  
V[nP TYO4  
nL:&G'd  
支票退票to dishonour a cheque ZiJF.(JS  
o ?Hfxp0}  
BUBx}dbCM  
eTx9fx w  
拒付支票to refuse a cheque +Ua|0>?  
#,d~t  
vAUt~ X"  
LBK{-(%  
拒付支票to stop payment of a cheque %vJHr!x  
} %j F!d  
qLDj\%~(  
={:a N)  
提示要求付款to present for payment NZq-%bE  
Pqomi!1  
?J\&yJ_B  
:x\[aG9  
见票即付持票人payable to bearer >q:%?mi  
dM -cQo:  
{q0+PzgP  
!uEEuD#  
支付指定人payable to order k5S;G"i J  
iNA3Y  
YJ _eE  
F<* /J]  
已过期||无效out of date||stale wX"hUu  
k6Kc{kY  
,&t+D-s<f  
i<Vc~ !pT  
请给出票人R/D||refer to drawer 7=6:ZSI  
Y.v iOHL  
C Bkoky 9&  
]<f)Rf">:`  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds u YUFxm  
K~ eak\=  
H`JFXMa<  
$xbC^ k  
文字与数字不一致words and figures differ cfLF@LW!])  
buGBqx[  
)O1]|r7v  
A5XMA|2_  
支票 ?,vLRq.  
p/h\QG1   
时间已过account closed *4cuWkQ,  
&BVHQ7[  
pp"X 0  
}Ce9R2  
更改处应加盖印章alterations require initials (g##wa)L  
) 0"Q h  
v ccH(T  
U: 9&0`k(  
%~LY'cfPse  
j_8 YFz5  
时间已过effects not cleared /%T/@y  
@ ?,x3\N-  
\QvGkcDc{  
:5t4KcQ  
停止付款payment stopped iiPVqU%  
;s B=f  
6>vR5pn  
Y <6|z3  
支票毁损cheque mutilated CsO!Y\'FY  
.hT>a<  
UUt"8]@[  
F \:~^`  
汇款||寄钱to remit||to send money mrTf[ "K  
&tyS6S+  
02J/=AC5  
]*2),H1 c  
寄票供取款||支票支付to send a cheque for payment ~MG6evm &  
[EAOk=X  
@.t +  
R3>q]  
寄款人a remitter z74JyY  
Wg-mJu(  
m}]{Y'i]R  
?WI v4  
收款人a remittee q*hn5K*  
C;BO6$*_e  
"#d$$ 8  
<y6`8J7:  
国外汇票foreign Bill bxXp w&  
+:KZEFY?<  
jD S?p)&  
*lfjsrPu  
国内汇票inland Bill  {53FR  
=E-x0sr?  
NFT:$>83`  
oC&}lp)q  
跟单汇票documentary bill m<gdyY   
A4j ,]hOD  
uo:RNokjJ  
e@'x7Zzh  
空头汇票accommodation bill !wYN",R-  
R`j"iC2  
RD`|Z~:q:K  
+t7HlAXB#  
原始汇票original bill 579Q&|L.  
z g7Q`  
{cdICWy(F3  
xQ9t1b|{e  
改写||换新票据renewed bill (j8*F Bq  
N_%@_$3G]  
Ws2q/[\oz  
` m 5\  
即期汇票sight bill||bill on demand ?eJ' $  
c&c  
[v 1$L p  
@nH3nn  
…days after date||…days after date…日后付款 d?oXz|;H(  
{z oGwB  
OTy!Q,0$.  
[}L?EM  
…months after date||…months after date…月后付款 ]OpGD5jZ  
IOHWb&N6  
z%}"=  
0akJv^^D  
见票后…日付款…days after sight||…days sight g`y9UYeh  
tQ }GTqk  
eF3NyL(A  
w,1N ;R&  
见票后…月付款…months after sight||…months sight i4Yskh T  
ra~=i|s  
C|y^{4 |R  
_a&gbS Qv  
同组票据set of bills J.iz%8  
9/"&6,  
MR "f)  
.-$3I|}X=  
单张汇票sola of exchange||sole of exchange 6*,55,y  
\3vQXt\dM$  
q/?*|4I  
a`Bp^(f}  
远期汇票usance bill||bill at usance 9Qyc!s`  
veDv14  
ET[5`z  
U&"L9o`2  
长期汇票long bill +v/y{8Fu  
;(K/O?nrJ  
+[}y` -t  
1c,#`\Iikd  
短期汇票short bill Bo:epus}\  
j+!u=E  
xxGm T.&  
F6vsU:TfB  
逾期汇票overdue bill sm##owI  
c:Czu  
>s%Db<(P=  
Q & /5B  
宽限日期days of grace GUL~k@:_k  
9@1n:X  
G)0 4'|W  
o?]Q&,tO  
电汇telegraphic transfer (T.T) PE{<' K\g  
"OwM' n8  
EG4~[5[YgI  
.i\ FK@2  
邮汇postal order||postal note (Am.)||post office order||money order  +At [[  
{X?Aj >l  
/Ey%aA4v  
{]Mwuqn  
本票promissory note (P/N) f['I4 /o  
tnpEf i-  
 LcLHX  
Vu_oxL}  
押汇负责书||押汇保证书letter of hypothecation W. d',4)  
+PPQ"#1pS  
. LAB8bg  
rFcz 0  
副保||抵押品||付属担保物collateral security %nJo:/  
UR'v;V&Cb\  
7 @\i5  
[cDkmRV  
担保书trust receipt||letter of indemnity \<I&utn  
< Hv/1:k}  
&fRz6Hd  
z81dm  
承兑||认付acceptance b4:{PD~Mh  
v$ \<L|  
q%d,E1  
WBKf)A^S  
单张承兑general acceptance "T[BSj?E  
= 1veO0  
.{eMN[ n@  
)Q9Qo)D T  
有条件承兑qualified acceptance @G XKqi  
C}9GrIi  
ftmP dha%+  
&qY]W=9uK  
附条件认付conditional acceptance 7r:&%?2:g  
xi"ff .  
Q~.t8g/  
cK[=IE5  
部分认付partial acceptance   P,zQl;  
    
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