论坛风格切换切换到宽版
  • 5041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。   }7v2GfEkM  
会计报表statement of account /L Tyiiz6  
0g)mf6}o  
V lNzm  
m"}G-#  
往来帐目account current zvj >KF|y  
sva$@y7b  
y70gNPuTOD  
;zG|l lX  
现在往来帐||存款额current accout "j>0 A Hem  
,:,|A/U  
96j2D8=w  
4v .6 _ebL  
销货帐account sales u] b6>  
95&HsgdxJ  
P.7B]&T6  
HOG7||&y  
共同计算帐项joint account \I]'6N=  
Q4*c L5j  
WI3!?>d  
hT#mM*`  
未决帐项outstanding account 39CPFgi<l*  
4|thDb)]  
us+adS.l&  
Hua8/:![+  
贷方帐项credit account||creditor account f*Bc`+G  
]CYe=m1<2Q  
Af~AE2b3"  
na)_8r~  
借方帐项debit account||debtor account g9JtWgu  
+L6$Xm5DAv  
P/ 5r(l5  
KhvCkQMI@  
应付帐||应付未付帐account payable = '[@UVH(Z  
 O(!'V~3  
v\vn}/>*d  
Jt"Wtr  
应收帐||应收未收帐account receivable Pmb`05\  
[<hiOB  
+W`~bX+  
e{=$4F  
新交易||新帐new account KAZz) 7  
c 9@*  
Y/gCtSF  
E J1:N*BA  
未决帐||老帐old account _DQdo  
<V{BRRx  
.:}\Z27-c  
-_+0[Nb.  
现金帐cash account p[ Es4S}N  
:gXj( $  
&* iiQ3  
_4+1c5Q!  
流水帐running account BKk*<WMD  
9z#IdY$a  
xS'So7:h  
)? xg=o/?  
暂记帐||未定帐suspense account [}D)73h`  
9 +6"<r!  
{#MViBhd%  
SWt"QqBU  
过期帐||延滞帐overdue account||pastdue account EHOdst  
^H'#*b0u  
i~4Kek6,I  
2B# \683  
杂项帐户sundry account PNq#o%q  
@ ) }U\=  
x =k$^V~  
2mRso.Ah  
详细帐单||明细表detail account 0)Z7U$  
U w)1yzX  
r?$\`,;  
v'uQ'CiH  
呆帐bad account <mxUgU  
h W-[omr0  
j2z$kw%  
>z2 {D7  
会计项目title of account b$BUo8O}  
/cg!Ap5  
{VFp fo  
,AJd2ix  
会计薄||帐薄account-book wFe</U-';  
$8s&=OW  
x?k6ek  
C]k\GlhB  
营业报告书||损益计算表account of budiness||business report \%K6T)9  
Y\rKw!u_!  
=J:~AD#  
?FLjvmE9  
借贷细帐||交验帐account rendered Sdn] f4  
#(7OvW+y  
;,<s'5icyg  
`hbM 2cM  
明细帐account stated E^  rN)  
:F_U^pyG  
*Q)+Y&qn  
pG (8VteH  
与…银行开立一户头to open an account with - na]P3 s  
uaS?y1: c  
tIg_cY_y  
:%0Z  
与…银行建立交易to keep account with d"V^^I)yx&  
$wBUu   
zUOYH4+  
4)`{ L$  
继续记帐to keep account g3y44G CV  
rC'97`!K  
y==x  
{BF$N#7  
与…有交易to have an account with se?nx7~  
J9o ]$.e  
'rSM6j  
my Po&"_ x  
作成会计帐||有往来帐项to make out an account with |{$Vk%cUE  
Wg#>2)>  
U+\\#5$  
F: \CDM=lS  
清算||清理债务to make up an account M;V2O;  
/u?^s "C/  
?O28Q DUI  
|kjk{  
清洁帐目||与…停止交易to close ones account with 1vX97n<}  
lK{h%2A\b  
wE'~Qj  
NZv1dy`fa  
结帐to close an account 1%>/%eyn5  
IF<jq\M  
?(E $|A  
l{kum2DT  
清理未付款to ask an account||to demand an account %kF6y_h`  
R+P1 +5  
1B2>8 N  
At"@`1n_u'  
结清差额to balance the account with "wdC/  
Qax=_[r  
SI-s:%O  
yAaMYF@  
清算to settle an account||to liquidate an account||to square an account /op8]y  
W<\KRF$S;  
V4_ZBeWA  
cZA l.}/  
审查帐目||监查帐目to audit an account PKmr5FB  
li(g?|AD  
w?Y;pc}1B  
wD4Kil=v  
检查帐目to examine an account "1Vuf<?C  
a8NL  
L)kw Mk  
t}+P|$[  
转入A的帐户to charge the amount to As account af.yC [  
ttgb"Wb%S  
?m0|>[j  
rQCj^=cf;~  
以计帐方式付款to pay on account %A%^;3@  
6VW&An[6r  
"luMz;B  
z]K:Amp;Z  
代理某人||为某人on ones account||on account of one 'V/+v#V+>  
 BVU>M*k  
4 1q|R[js!  
]U82A**n  
为自己计算||独立帐目on ones own account C`Zz\DNG@  
(/JiOg^cw  
cJ=0zEv  
4;=+q b  
由某人收益并负风险on ones account and risk||for ones account and risk /d*d'3{c  
bu$YW'  
0F/o  
$cflF@ 3  
由某人负担for ones account||for account of one ,#m:U5#h  
Y'H|Tk^`  
vL}e 1V:  
' >4 H#tu  
按某人指示||列入某人帐户by order and for account of one bL-+  
NH~\kV  
muc6gwBp  
QY|Rz(;m  
列入5月份帐目for May account 5o2w)<d!  
j`7q7}  
OO#_ 0qK  
/fv;`?~d*  
编入某中帐项下to pass to the account of||to place to the account of Cl&YN}t5  
[_P ZdIN  
LD /NMb  
db#svj*  
寄出清算书to send in an account||to send in render an account qjDt6B^RO  
stQRl_('  
ZD~ra7  
PUcxlD/a}  
支票薄cheque book 9?]69O  
~xCv_u^=  
<x-7MU&  
>\[/e{Q"  
支票陈票人cheque drawer []OmztB  
jzvrJ14  
XtCG.3(L Y  
P8[rp   
持票人cheque holder >UNx<=ry  
> zA*W<g  
YxowArV}uz  
TsVU^Z%W  
不记名支票cheque to bearer||bearer cheque uHeKttR-  
s k_TKN`+  
pT|l"q@  
C2 4"H|D  
记名支票||认人支票cheque to order ANWfRt iU#  
g|T WoRx:  
H Q:Y:  
D||)H  
到期支票antedated cheque y7^E`LKK  
)5Wt(p:T6_  
hg7^#f95u  
FRhHp(0}5  
未到期支票postdated cheque q{Ao j  
k@Qd:I;;  
`:.a5  
InA=ty]"_U  
保付支票certified cheque swKqsN.  
PCx:  
Q@ua G,6  
twMDEw#VL  
未获兑现支票,退票returned cheque 'pj*6t1~  
H7FOf[3'  
CT?4A1[aD  
G4rd<V0[D  
横线支票crossed cheque S ^]mF>xX8  
(&MtK1;;  
:Z%-&) F  
nT :n>ja  
普通横线general crossing p(>D5uN_}5  
LEuDDJ -  
,n{R,]y\  
/ %1-tGh  
特别横线special crossing J\Db8O-/x4  
RiG]-K:  
tH=jaFJ   
&$bcB]C\3  
空白支票blank cheque KwNOB _  
[}I|tb>Pg  
n"w>Y)C(X)  
8.HJoos  
失效支票,过期支票stale cheque L"RE[" m  
1}R\L"  
^+w1:C5  
(3WK2IM^  
普通支票open cheque @ 3rJ$6W  
f}EsS  
-H F1c  
<UY9<o  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount SohNk9u[8  
[>LO'}%  
[Lcy &+  
2 ?F?C  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges + B<7]\\M  
RdB,;Um9f  
z+KZ6h  
#+H3b!8=  
支票换现金||兑现to cash a cheque %Z8wUG  
1{Ik.O)  
EMPujik-  
0ybMI+*  
清理票款to clear a cheque +7{8T{  
?rY+,nQP  
Yfx ?3  
~x[(1  
保证兑现to certify a cheque \!"3yd  
&oE'|^G  
\E 6 0  
3:<[;yo  
填写支票数额to fill up a cheque >`^;h]Q  
l,5isq ;m  
"pO** z$Z  
X/bu z  
支票上划线to cross a cheque V/xjI<,  
_q4Yq'dI  
8@ S@^C*F  
XT \2  
开发支票to make out a cheque *TrpW?]Y&  
ve\@u@K^  
Qb7&S5m  
_C=01 %/  
签发支票,开立支票to draw a cheque||to issue a cheque Nxt`5kSx=  
G^Y^)pc]   
8?rq{&$t  
Ce~Pms]  
透支支票to overdraw a cheque ltyhYPS  
(,tL(:c  
\TLfLqA  
Q3'P<"u  
背书支票to endorse a cheque !}5+hj!6  
36Lf8~d4"h  
:QF`Orb!^  
d6ifJ  
请付票款||清付票款to pay a cheque||to honour a cheque E2tUL#  
_bRgr  
w]fVELU  
1d$wP$  
支票退票to dishonour a cheque ?BbEQr  
t~ $8sG\  
|[p]]) o  
J\ N &u#  
拒付支票to refuse a cheque {suQ"iv  
;Ah eeq746  
Xjm AM/H4  
)`S5>[6  
拒付支票to stop payment of a cheque fl4 0jo]  
s@g _F  
-0I&dG-  
-X3CrW  
提示要求付款to present for payment `)kxFD_bH  
It VVI"-  
+HjSU2  
JxKd  
见票即付持票人payable to bearer 4hYK$!"r  
O]?\<&y  
b&]z^_m)  
N8,g~?r^  
支付指定人payable to order L=.@hs  
\w&R`;b8w  
7\X_%SM%  
=4L%A=]`  
已过期||无效out of date||stale zn0%%x+!g  
n]nJ$u1u  
06`caG|]-M  
I,"q:QS+  
请给出票人R/D||refer to drawer o5YL_=7m  
0g Hd{H=  
H_ NoW  
'Tskx  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds YgtW(j[  
Hd TB[(  
7UqDPEXU]`  
muDOY~.  
文字与数字不一致words and figures differ |QQ(1#d  
/( 9.Fqe(  
)`2ncb   
4^9qs%&  
支票 X_)I" `  
ks,d4b=->  
时间已过account closed JdUI:(  
|h&okR+_,  
nITkgN:s  
dp2FC   
更改处应加盖印章alterations require initials ]ki) (Bb  
l[<o t9P[  
n\$.6 _@x  
hM&VMa[  
5A%Uv*  
uLfk>&hc  
时间已过effects not cleared _bv9/#tR  
KI].T+I  
:OqEkh"$ #  
<p?oFD_e4  
停止付款payment stopped aU$8 0  
Mp^G7JY,  
Ci[Ja#p7$h  
bU}l*"  
支票毁损cheque mutilated =AF;3  
]; eJ'#  
;Y`8Ee4vH  
f:AfMf>m  
汇款||寄钱to remit||to send money }0>\ %C  
%fXgV\xY  
NFG~PZ`6R  
B-|C%~fe  
寄票供取款||支票支付to send a cheque for payment :3b\pEO9\  
=(bTS n  
?\<Kb|Q  
dV^ck+  
寄款人a remitter k`\L-*:Ji  
*8/cd0  
0}e&ONDQ  
M=1~BZQ(Z  
收款人a remittee XAB/S8e  
0&3zBL%Bo  
B9`_~~^U5  
Shss};QZf(  
国外汇票foreign Bill Wi*HLP!lNC  
' R= OeH  
/<J5?H  
sD6vHX%  
国内汇票inland Bill PpSQf14,  
vCtnjWGX}/  
UY)Iu|~0b  
J6nH |s8  
跟单汇票documentary bill 3'7X[{uBr  
hy 3?.  
yoTx3U@  
" "CNw-^t  
空头汇票accommodation bill V9;IH<s:  
B"t4{1/  
5X^`qUSv  
A8ClkLC;I  
原始汇票original bill 3)l<'~"z<  
[h.i,%Ua"P  
|KSoS#Y  
h0l_9uI  
改写||换新票据renewed bill & 5'cN  
JNI&]3[C>?  
yp pZ@  
NH,4>mV$!  
即期汇票sight bill||bill on demand j^L n\N]^  
|e2s{J2   
Ft@ZK!'@  
c}2"X,  
…days after date||…days after date…日后付款 jVSU]LU E  
|+1k7S  ,  
:eSwXDy&  
f%%'M.is  
…months after date||…months after date…月后付款 .zJZ*\2ob  
k[1w] l8  
T 6=~vOzTJ  
TEbE-h0)]  
见票后…日付款…days after sight||…days sight $-n_$jLY  
n%{oFTLCo  
Gx(%AB~9$  
{HP.HK  
见票后…月付款…months after sight||…months sight s~I#K[[5  
92^Dn`g  
*C(q{|f  
%z["TVH  
同组票据set of bills '~pZj"uy  
/$UWTq/C7  
sP%J`L@h  
^C{?LH/2  
单张汇票sola of exchange||sole of exchange f 'u[G?C  
9|>5;Ej  
Kxsj_^&|i  
>yr3C  
远期汇票usance bill||bill at usance !6*4^$i#o  
^K!R4Y4t  
ZIaFvm&q7Z  
P}D5 j  
长期汇票long bill p5bM/{DP;K  
>soSOJ[   
m8&XW2S  
'WoB\y569  
短期汇票short bill <}AmzeHr+  
w M#q [m;  
^I!gte U;  
NqN9  
逾期汇票overdue bill HjX)5@"o(  
o%v,6yv  
[ Ny'vAHOj  
$)7Af6xD  
宽限日期days of grace CfHPJ: Qo[  
oX[I4i%G  
#EO],!JM  
9q"G g?  
电汇telegraphic transfer (T.T) =L}$#Y8?  
.%mjE'  
~;nW+S$o  
,+RoJwi m  
邮汇postal order||postal note (Am.)||post office order||money order yx/qp<=  
"z|%V/2b3  
"QV1G'  
KnYHjJa  
本票promissory note (P/N) - o sxKT:  
.n)0@X!  
A>}] =Ii/  
K?mly$  
押汇负责书||押汇保证书letter of hypothecation XO J@-^BX  
axd9b,  
]Oe[;<I  
yykyvy  
副保||抵押品||付属担保物collateral security x:IY6  l  
u9dL-Nr`  
)hK1W\5  
~sc@49p  
担保书trust receipt||letter of indemnity p:8]jD@}%  
tqK}KL  
|} K7Q  
TWTRMc;z+  
承兑||认付acceptance x8* @<]!  
WWWfQ_u2  
8_ _C T  
j_~lc,+m  
单张承兑general acceptance hdee]qLS  
n!y}p q6  
}#U3vMx(  
? 8)$N  
有条件承兑qualified acceptance .A Z+|?d  
XY`2>7  
=u]FKY  
T 9?! .o  
附条件认付conditional acceptance f= l*+QY8f  
7S9Q{  
u+uu?.bM  
_fANl}Mf:  
部分认付partial acceptance   +)K yG  
    
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