论坛风格切换切换到宽版
  • 2337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。   `VS/ Xyp  
会计报表statement of account 58=fT1 B  
$)PNf'5Zg  
N b+zP[C  
q`qbaX\J3  
往来帐目account current O*c +TiTb  
iXXgPapz  
gI T"nG=a4  
GV%ibqOpQj  
现在往来帐||存款额current accout EpPKo  
RX#:27:  
n.Ekpq\  
* 78TT \q<  
销货帐account sales HPu nNsA  
5 kQC  
Thz&wH`W  
6LUB3;g7  
共同计算帐项joint account M|e@N  
Wny{qj)=  
C !uwD  
ga!t:O@w  
未决帐项outstanding account V>z8 *28S.  
B(E+2;!QF  
Xi$uK-AHpj  
>a]{q^0  
贷方帐项credit account||creditor account <sn^>5Ds  
"-\I?k  
d)9=hp;,V  
O-q [ #P  
借方帐项debit account||debtor account \vpUl  
BK6oW3wD/  
UDGVq S!,E  
h\:"k_u#  
应付帐||应付未付帐account payable Y+lZT4w  
0riTav8  
v-g2k_ o|  
T+Du/ERL  
应收帐||应收未收帐account receivable A) '{G  
T&cf6soo  
C+jlIT+  
}zj_Pp  
新交易||新帐new account <08)G7  
$,F1E VJ  
mM!Gomp  
-I '#G D>  
未决帐||老帐old account _KLKa/3  
x7>' 1  
oyK'h9Wt1  
AwUcU;"9>  
现金帐cash account b-\ 1D;]  
bRfac/:}  
g-Vxl|hR  
1F{c5  
流水帐running account 5{L~e>oS9  
'de&9\  
RGf&KV/  
}k~ih?E^s  
暂记帐||未定帐suspense account VMXccT9i!  
*3d+ !#;rG  
Jx!#y A;  
W2&o'(P\  
过期帐||延滞帐overdue account||pastdue account *%E4 ,(T  
8,7^@[bzXx  
))66_bech  
=+DfIO  
杂项帐户sundry account of659~EIW  
|6v $!wBi  
Qzt'ZK  
j4k\5~yzS  
详细帐单||明细表detail account Je5}Z.3m  
GRM6H|.  
qILb>#  
|Bz1u|uc  
呆帐bad account J}BN}|Y@2  
JuQwZ]3ed  
9kHVWDf  
~t^ Umx"Ew  
会计项目title of account dhv?36uE  
' Dcj\=8  
ti'B}bH>'  
=h0vdi%{  
会计薄||帐薄account-book EM QGP<[  
`i`+yh>pc#  
4PjC[A*  
0xVw{k}1U  
营业报告书||损益计算表account of budiness||business report 0v+ -yEkw  
' Dp;fEU$  
}C4wED.  
@GUlw[vi  
借贷细帐||交验帐account rendered lg"aB  
h?[|1.lJx(  
v;soJlxF~  
Co>e<be%S  
明细帐account stated /| q .q  
P q0 %oz  
|;:g7eb  
s@Dln Du .  
与…银行开立一户头to open an account with !]5}N^X  
p<1y$=zS  
3P@D!l V&K  
&S,_Z/BS;  
与…银行建立交易to keep account with Y<L35 ?  
=PU($  
zD)/QFILy  
ijsoY\V50  
继续记帐to keep account :*f  2Bn  
m??Py"1y  
e:%|.$4OG  
.G.WPVE  
与…有交易to have an account with XNgcBSD  
_j+!Fd  
&&nbdu  
eU\xOTl~<{  
作成会计帐||有往来帐项to make out an account with }}"pQ!Z  
w A\5-C7 j  
I`zd:o]  
)/?H]o$NU  
清算||清理债务to make up an account c/Xg ARCO  
N_I KH)  
Y{D%v  
NMe{1RM  
清洁帐目||与…停止交易to close ones account with w lH \w?  
~: { 05W  
Y=p!xr>  
D"rbQXR7$  
结帐to close an account 2]1u0-M5L  
! !A0K"h  
|GtvgvO,  
_ Ao$)Gu)  
清理未付款to ask an account||to demand an account >!6|yk`GJ  
O&1qL)  
-QroT`gy  
SRwD`FF  
结清差额to balance the account with Nai5!_'  
;h\T7pwwb  
,$0-I@*V  
z%OKv[/N  
清算to settle an account||to liquidate an account||to square an account )rq |t9kix  
]QhTxrF"  
&'SD1m1P  
,;_+o]  
审查帐目||监查帐目to audit an account 0?<#!  
#L~i|(=U5  
s{-gsSmE  
ikW[lefTq  
检查帐目to examine an account CZ<T@k  
1~*1W4};F8  
51SmoFbMz  
9<6q(]U  
转入A的帐户to charge the amount to As account ]3rVULU"K-  
j-":>}oW2.  
q0iJy@?A  
|'q%9 #  
以计帐方式付款to pay on account {%f{U"m  
F!]Sr'UA  
$@>0;i ::  
8NWo)y49H  
代理某人||为某人on ones account||on account of one |^6{3a  
G3~`]qf  
s_'&_>D  
"j@\a)a  
为自己计算||独立帐目on ones own account K]hp-QK<  
T.4&P#a1  
7uF|Z(  
Upe}9xf  
由某人收益并负风险on ones account and risk||for ones account and risk qhEv6Yxfw6  
!y= R)k  
8R,<S-+v  
TmsIyDcD~  
由某人负担for ones account||for account of one ;]u9o}[ 2  
Rff F:,b  
v $Iw?y  
p;O%W@n"  
按某人指示||列入某人帐户by order and for account of one cCe~Ol XQ  
K#0TD( "  
g8W,Xq+  
8]ZzO(=@{  
列入5月份帐目for May account zx3gz7>k;  
xu2 KEwgb  
23s;O))  
*m~-8_ >;  
编入某中帐项下to pass to the account of||to place to the account of X@rA2);6  
558P"w0"X  
Y`;}w}EcgR  
Smr{+m a  
寄出清算书to send in an account||to send in render an account o*S_"  
5 4gr'qvr  
=p+y$  
&mwd0%4  
支票薄cheque book (W ~K1]  
<+`%=r)4  
0l!#u`cCI  
\N,ox(f?gW  
支票陈票人cheque drawer l~c[}wv  
#BC"bY  
c-a,__c?hx  
szI7 I$Qb  
持票人cheque holder kZ40a\9 Ye  
XKoY!Y\  
6 ':iW~iI  
p3I"LY   
不记名支票cheque to bearer||bearer cheque %FO{:@CH  
(l{vlFWd  
h051Ol\v*  
1Kg0y71"  
记名支票||认人支票cheque to order BVQy@:K/  
!+l'<*8V  
G]^[i6PQs  
oQ$yr^M  
到期支票antedated cheque x:Y9z_)O  
Harg<l  
$Ome]+0  
#Y'eS'lv4  
未到期支票postdated cheque jvzioFCt  
iUx\3d,  
OQVrg2A%(  
bsIG1&n'T  
保付支票certified cheque zWHq4@K  
z/@_?01T=  
79\ wjR!T  
C|'DKT4M&  
未获兑现支票,退票returned cheque nbi7r cT  
5xQ-f  
']_2@<XW)  
SQKhht`M  
横线支票crossed cheque Syk)S <  
,g*!NK_:5t  
\br!77  
<`H0i*|Ued  
普通横线general crossing R.~[$G!  
h^M_yz-f  
!jCgTo y  
x#rgFY,TY  
特别横线special crossing A1WUK=P  
c}(WniR-"  
SN{z)q  
#6`5-5Ks;  
空白支票blank cheque 7_0 p& 3  
VF]AH}H8I  
}X(&QZ7i`  
/d`"WK,  
失效支票,过期支票stale cheque )^2eC<t  
tFN >]`Z  
n3^(y"q  
*Gsj pNr-  
普通支票open cheque 5]xuU.w'  
0I}e>]:I  
eA!o#O.  
9shf y4?k  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount rfXxg^  
G\.~/<Mg+  
h2l;xt  
Jt~Ivn,  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges | ,8z" g  
\kADh?phV  
+pofN-*%  
Z6 ! Up1  
支票换现金||兑现to cash a cheque Z!p\=M,%  
RLF&-[mr3  
"oP^2|${  
 e UPa5{P  
清理票款to clear a cheque o%d TcoCN  
N0`9/lr|  
J-W9Bamx  
1.hWgWDP  
保证兑现to certify a cheque #-{<d% qk  
xtV+Le%  
{ U4!sJSl1  
w.qtSW6M+  
填写支票数额to fill up a cheque Y&|Z*s+ +}  
j,IRUx13f  
AtT7~cVe  
Gnc`CyN:H  
支票上划线to cross a cheque 3JazQU  
,Oo`*'a[o7  
I-#H+\S  
ffKgVQux  
开发支票to make out a cheque 1 ZdB6U0  
0<M-asI?  
05UN <l]  
?K1B^M=8  
签发支票,开立支票to draw a cheque||to issue a cheque 2y [Q  
Vk5Z[w a  
 hfB$4s9  
^FCXcn9  
透支支票to overdraw a cheque "ra$x2|=}  
>e]g T  
R2bqhSlF  
fN vQ.;  
背书支票to endorse a cheque ]8G 'R-8}  
z]7 WC  
u@a){ A(P  
bG;fwgAr  
请付票款||清付票款to pay a cheque||to honour a cheque @T1G#[C~t  
Ple.fKu  
!2!~_*sGe  
e =amh  
支票退票to dishonour a cheque z/?* h  
iTxWXij  
4&)sROjV=  
7?lz$.*Avp  
拒付支票to refuse a cheque S"bN9?;#u  
jkeerU6  
{i;,Io7 W  
"1o{mvCkR  
拒付支票to stop payment of a cheque Y,L`WeQY.  
G':3U  
)W\) 37=.  
Bwg(f_[1  
提示要求付款to present for payment U32$ 9"  
nnlj#  
&61U1"&$R  
.ARYCTyG  
见票即付持票人payable to bearer :UwBs  
&1 \/B  
O]:9va  
oXo>pl  
支付指定人payable to order *tjaac;z<J  
+%5L2/n7  
=<\22d5L  
}:$cK (|  
已过期||无效out of date||stale g-3^</_fZ  
Ir;JYY!0?  
#.8v[TkKq  
-"-.Z&#  
请给出票人R/D||refer to drawer i0M6;W1T  
p.:651b  
\((MoQ9Qk  
7cc^n\c?Y  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (Cr  
'O a3 6@  
E}wT5t;u  
Mo/R+\u+Y  
文字与数字不一致words and figures differ ]($ \7+  
[^!SkQ  
w4L()eP#?=  
.AN1Yt  
支票 WcmX"{  
]9!y3"..W{  
时间已过account closed AKk=XAGW  
l|q-kR Rjn  
x,n l PU  
V x#M!os0  
更改处应加盖印章alterations require initials lxd{T3LU  
w 4fKh  
S1|5+PPs  
Z+B*V )a=  
Ry95a%&/s  
wx-\@{E  
时间已过effects not cleared }u#3hYa  
Z?P^Y%ls  
8T+9 fh]I  
NQD5=/o  
停止付款payment stopped %??v? M*  
e5mu-  
$9%F1:u  
NX\AQVy9  
支票毁损cheque mutilated # WjQ'c:  
X~IilGL8:  
I`{3I-E  
^i@anbH  
汇款||寄钱to remit||to send money G]h_z|$K  
?I]AE&4'  
bo<P%$(D  
")KqPD6k  
寄票供取款||支票支付to send a cheque for payment ,h=a+ja8  
P'wo+Tn*  
20I`F>-*  
a!R*O3   
寄款人a remitter 'p5M|h\:T  
H+*3e&  
ZH~bY2^;  
<T>s;b  
收款人a remittee ]QlW{J  
Hn >VPz+I  
4T@+gy^.  
#E+ybwA  
国外汇票foreign Bill et5lfj  
k, N{  
.B~}hjOZK  
DpggZ|J  
国内汇票inland Bill x8aOXN #w}  
?OW!D?  
Muwlehuq  
4T3Z9KD!8  
跟单汇票documentary bill yKhI&  
ECt<\h7}  
G,>YzjMY`  
0{vT`e '  
空头汇票accommodation bill NzAh3k  
o2dO\$'  
dC,C[7\  
NCh-BinK@  
原始汇票original bill (Y'cxwj%  
z&QfZs  
='jT 5Mg  
&]YyV.  
改写||换新票据renewed bill Mf14> `<`  
` U|7sLR  
x^@oY5}cr  
!p$p 7   
即期汇票sight bill||bill on demand w71YA#cg  
S'5)K  
^?RH<z  
0g30nr)  
…days after date||…days after date…日后付款 @'>RGaPV  
0GxJja  
Iuz_u2"C  
(o*YGYC  
…months after date||…months after date…月后付款 ^R:&c;&,  
:pM 8Q1:B  
1J0gjO)AZ  
uGz)Vz&3  
见票后…日付款…days after sight||…days sight $F^VtCx2&  
y?a71b8m  
#w.0Cc  
y5F+~z }{  
见票后…月付款…months after sight||…months sight 7SS#V  
6YU ,> KP  
;[;WEA  
~-Kx^3(#  
同组票据set of bills 27 XM&ZrZ  
9HO9>^  
h&K$(}X  
#&T O(bk  
单张汇票sola of exchange||sole of exchange C W#:'  
CPZ,sWg5  
Xuu&`U~%  
"LlQl3"=  
远期汇票usance bill||bill at usance P!Fy kg  
e4Nd  
G+N1#0,q  
VOD-< "|  
长期汇票long bill )1!<<;@0  
n4!RGq.}  
FbroI>"e  
\{`^Q+<  
短期汇票short bill tkZUjQIX  
D&F{0  
- (WH+  
UB5H8&Rf!  
逾期汇票overdue bill joskKik^  
Bk\Y v0  
|P]W#~Y-  
jUM'f24  
宽限日期days of grace /V09Na,N  
>BO$tbU5b  
/>mK.FT  
OY}FtG y  
电汇telegraphic transfer (T.T) ^P@:CBO  
:+DrV\ )  
z |llf7:  
beo(7,=&  
邮汇postal order||postal note (Am.)||post office order||money order pWKE`x^  
~D3 S01ecM  
1W'Ai"DLw  
@\w}p E  
本票promissory note (P/N)  7q y PI  
y@l&B+2ks  
y:98}gW`n  
Lq5xp<  
押汇负责书||押汇保证书letter of hypothecation =gI41Y]  
LH2B*8=^2  
$,@}%NlHc  
zQulPU  
副保||抵押品||付属担保物collateral security f2x!cL|Kx?  
KxK,en4)+  
OUUV8K  
x7/Vf,N  
担保书trust receipt||letter of indemnity ]Z5m _-I  
W"Y)a|rG%  
I Wu=z!mO  
ywJ [WfCY  
承兑||认付acceptance Q~nVbj?c2v  
<b H *f w  
{WV"]O8IV  
nRc\!4  
单张承兑general acceptance Mc.{I"c@  
S?b&4\:  
eZOR{|z  
$x'jf?zs!  
有条件承兑qualified acceptance 3S3(Gl  
x3cjyu<K  
5(ZOm|3ix  
iSO xQ  
附条件认付conditional acceptance jKmjZz8L]%  
GP c B(  
FDD=I\Ic  
A#cFO)"  
部分认付partial acceptance   THhxj)  
    
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