论坛风格切换切换到宽版
  • 2939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。   %uuh+@/&yz  
会计报表statement of account @>wD`<U|  
lZY0A#   
}Htnhom0n  
kQ,#NR/q6  
往来帐目account current wD|3Czc  
g> lJZD@  
4Y):d!'b  
I9! eL4e  
现在往来帐||存款额current accout pjC2jlwm*  
m])!'Pa( =  
/Hox]r]'e  
n{>Ge,enP0  
销货帐account sales m;=wQYFr{I  
4%8}vCs  
|ZEZ@y^  
+E8Itb,  
共同计算帐项joint account l7 +#gPA  
+ d[A'&"  
+GgJF Bl  
)' <B\P /  
未决帐项outstanding account j\^0BTZ  
1v)X]nW  
6sRe. ct<  
U>q&p}z0 H  
贷方帐项credit account||creditor account \m.ap+dFa  
i+/:^tc;  
dQoZh E  
uS9:cdH  
借方帐项debit account||debtor account b#**`Y  
dXkgWLI~  
4?#0fK  
c0J=gZiP  
应付帐||应付未付帐account payable Q^^.@FU"x  
" 6T: &>  
|4UU`J9M  
i\P?Y(-{  
应收帐||应收未收帐account receivable 'Zq$ W]i  
_%HpB=  
CaX0Jlk*  
OH.Re6Rr  
新交易||新帐new account )$V& Nf  
87/!u]q  
u9 WQ0.  
:<-,[(@bR  
未决帐||老帐old account  &cjE+  
NDG3mCl  
|{#=#3X  
s\c*ibxM,  
现金帐cash account U Ox$Xwp5&  
mhp&; Q9  
OD,"8JF  
3pxm0|  
流水帐running account V:M$-6jv  
#z|\AmZ\  
5K1WfdBX7)  
V}1D1.@  
暂记帐||未定帐suspense account !B=Oc!e=K  
Yp8~wdm  
us&!%`  
E,Q>jH  
过期帐||延滞帐overdue account||pastdue account 8\-Q(9q(  
yOn +Y  
.s4hFB^n  
E"ju<q/Q  
杂项帐户sundry account t 6.hg3Y  
RB5fn+FiZ  
-Yaw>$nJ  
{VWUK`3  
详细帐单||明细表detail account 0>  pOP  
5XO eYO{  
> ,L'A;c}  
7wt2|$Qz  
呆帐bad account \V@Hf"=j  
<1(:W[M  
U D9&k^  
MCamc  
会计项目title of account zl> l.zJ  
!Jo3>!,j  
>wK ^W{  
By=/DVm)=  
会计薄||帐薄account-book S- Mh0o"  
K)2ZH@  
uN`{; Av  
b\zRwp  
营业报告书||损益计算表account of budiness||business report N0be=IO5#  
O_*(:Z  
>3H/~ Y  
2Wlk]  
借贷细帐||交验帐account rendered gf]biE"k  
X\SZ Q[gN  
=RR225  
L[zg2y  
明细帐account stated 8uyUvSB  
Jji~MiMn  
_(J7^rN  
}i1p &EN^  
与…银行开立一户头to open an account with _m!TUT8o  
2e}${NZN  
.p%p _  
:$&%Pxm  
与…银行建立交易to keep account with ~Mv@Bl  
|]a =He;  
&Z682b$  
/#Y)nyE  
继续记帐to keep account (~/VP3.S  
n{F$ ,a  
%H:uE*WZ  
`BKo`@  
与…有交易to have an account with nG;wQvc  
q!#e2Dx  
)^UM8 s  
DG8LoWZ  
作成会计帐||有往来帐项to make out an account with \F%5TRoC  
<{7CS=)  
ag^L' h$  
SCl$+9E  
清算||清理债务to make up an account yp=Hxf  
hd~X c  
66<3zadJZU  
JGPLVw  
清洁帐目||与…停止交易to close ones account with u7>b}+ak&  
)SZt If  
@Md%gEh;&  
@psyO]D=j%  
结帐to close an account P  F!S  
` bd  
-ea>}S  
bkkhx,Oi[G  
清理未付款to ask an account||to demand an account ZCi~4&Z#  
Y) Y`9u<?  
P"0S94o:5J  
'1A S66k  
结清差额to balance the account with O"4Q=~Y  
<,d.`0:y  
mLU4RQ}5  
Ktg{-Xl  
清算to settle an account||to liquidate an account||to square an account 3v Pb}  
d3h2$EDD  
W B)<B  
u2 a U0k:  
审查帐目||监查帐目to audit an account hoI?,[@F  
OaU-4 ~n;  
gK/mm\K@  
V6"<lK8"  
检查帐目to examine an account FblwQ-D  
R6HMi#eF  
0!F"s>(H  
!=@Lyt)_b  
转入A的帐户to charge the amount to As account e2Sm. H '  
zVe@`gc  
Dt)\q^bH)  
{J q[N}  
以计帐方式付款to pay on account vlth\ [  
MZf$8R  
Ddde, WJA  
1g6AzUXg  
代理某人||为某人on ones account||on account of one _f$8{&`k  
c%v[p8 %  
T1hr5V<U  
{4Y@ DQ-  
为自己计算||独立帐目on ones own account IlsXj`!e  
ZzLmsTtzIu  
Zh`lC1l'  
<b>@'\w9  
由某人收益并负风险on ones account and risk||for ones account and risk 8<M'~G%CEq  
mdvooJ  
6lO]V=+  
-4`Wkkhu  
由某人负担for ones account||for account of one +[*VU2f t  
K^`3Bg  
xc[@lr  
Q[_{:DJA  
按某人指示||列入某人帐户by order and for account of one Xn-GSW3{  
<y=VDb/  
$j:$ `  
aYr?J Ol  
列入5月份帐目for May account B PTQm4TN  
*"` dO9Yf_  
"l!WO`.zp=  
?>5[~rMn  
编入某中帐项下to pass to the account of||to place to the account of BJ!b LQ  
y:(OZ%g  
1o)@{x/pd  
90> (`pI=  
寄出清算书to send in an account||to send in render an account F>Rz}-Fy  
;LE4U OK  
T:q_1W?h]  
[2#5;')  
支票薄cheque book lY/{X]T.(  
l T~RH0L  
Kk1591 '  
k\$))<3  
支票陈票人cheque drawer ,/AwR?m  
$&/JY  
R06L4,/b  
 J$  
持票人cheque holder {'VP_ZS1v  
bVmHUcR0  
jY%&G#4  
/!;oO_U:#  
不记名支票cheque to bearer||bearer cheque h\\fb[``  
Z"PPXv-<jY  
k `JP  
> nV~5f+  
记名支票||认人支票cheque to order lo*OmAF  
V(_OyxeC{2  
DhY.5  
 H"czF  
到期支票antedated cheque tJ[yx_mf  
P' .MwS  
uKc x$  
W_l/Jp v!W  
未到期支票postdated cheque VZo[\sWf  
LVKvPi  
-V0_%Smc  
\J[m4tw^  
保付支票certified cheque H'k$<S  
sC >_ulkoa  
?q a  
85CH% I#  
未获兑现支票,退票returned cheque !z">aIj\6  
rD=8O#m g  
4?Pdld  
@_s`@ ,=  
横线支票crossed cheque >B>[_8=f@  
]j> W9n?  
MB.\G.bV  
s}Phw2`1U  
普通横线general crossing V/|).YG2  
f%vJmpg  
/(I V+  
0_'(w;!wq:  
特别横线special crossing X[/>{rK  
d: D`rpcC  
vD<6BQR  
&*2\1;1tB  
空白支票blank cheque D.d(D:  
(:9yeP1  
aT}Mn(F*?  
I5]=\k($  
失效支票,过期支票stale cheque |dIP &9  
zVN/|[KP4  
t8X$M;$  
o6`4y^Q{/  
普通支票open cheque H$'|hUwds%  
pde,@0(Fa  
\f| Hk*@  
U%%fKL=S  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ;W%nBdE6|  
,b[}22  
^(z 7?T  
: 5)Dn87  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges X3 [gi`  
-7MR2)U  
ZEY="pf  
WgHl. :R  
支票换现金||兑现to cash a cheque HIiMq'H^  
k3[rO}>s  
\s_lB~"P!3  
6cR}Mm9Hx3  
清理票款to clear a cheque s5/5>a V  
,RmXZnWY  
(Hk4~v6pqC  
bVfFhfh*  
保证兑现to certify a cheque M)v\7a  
;]*V6!6RR  
5cc;8i  
:`u?pc27Sm  
填写支票数额to fill up a cheque  R&oC9<  
wyzx9`5~d  
'ec G:B`S  
_#[~?g`  
支票上划线to cross a cheque 5x$/.U  
9Z?P/ o  
0e./yPTT  
[3$L}m  
开发支票to make out a cheque <//82j+px  
q /T(s  
BdW Rm=  
{u!Q=D$3  
签发支票,开立支票to draw a cheque||to issue a cheque (<M^C>pldf  
}"} z7Xb0  
lKVy{X 3]*  
zzlqj){F  
透支支票to overdraw a cheque @8keLrp  
E`E$ }iLs  
s |40v@ M  
G.j  R  
背书支票to endorse a cheque ~\vGwy  
~bm VpoI  
K6u Z4 m;  
7JC^+ rk  
请付票款||清付票款to pay a cheque||to honour a cheque sb1Zm*m6  
By3y.}'Ub9  
^3>Qf  
K &L9Ue  
支票退票to dishonour a cheque mT]+wi&  
j[E8C$lW  
O $dcy!  
]V*ku%L0  
拒付支票to refuse a cheque i 4sd29v  
!WTZ =|  
hMcSB8?  
"zN2+X"&  
拒付支票to stop payment of a cheque L&D+0p^lI  
rTJ='<hIy  
Drn{ucIs  
xg:r5Z/|)  
提示要求付款to present for payment $5(_U  
Cx N]fo  
8S8^sP  
@k< e]@r  
见票即付持票人payable to bearer 4blw9x N  
v~l_6V}  
nqp:nw  
D)kh"cK*1  
支付指定人payable to order tVAWc$3T  
,]:vk |a#;  
O?p8Gjf  
W^o* ^v  
已过期||无效out of date||stale XwZ~pY ~  
g]fdsZv  
8Ce|Q8<8]  
Y 6NoNc]h  
请给出票人R/D||refer to drawer *8Q ESF9  
^Vbx9UN/  
P4\{be>e  
xgdS]Sz  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0r4,27w  
|E& F e8  
Ffv v8x  
?MW *`U  
文字与数字不一致words and figures differ bCV3h3<  
]q,5'[=~4h  
zC@ ziH>{]  
Vxr_2Kra  
支票 %i!=.7o.  
t)#d R._q  
时间已过account closed i8h(b2odQ  
'}nH\?(  
"w PA;4VQ  
;~A -32;Y4  
更改处应加盖印章alterations require initials 2H, ^i,  
V`ODX>\  
d9j+==S <  
r8R]0\  
t K $r_*  
N WSm  
时间已过effects not cleared b]-~{' +  
gs xT  
g6s&nH`Z2  
I.4o9Z[?  
停止付款payment stopped X@["Jjp  
/~8<;N>,+  
2 qA"emUM  
"e3T;M+  
支票毁损cheque mutilated 34D7qR  
x4_xl  .  
jX9{Ki"  
P' ";L6h  
汇款||寄钱to remit||to send money )}Vb+  
lmsO 6=I4F  
hc2AGeZr  
@Sik~Mm_h  
寄票供取款||支票支付to send a cheque for payment 6\+ ZTw  
=7e|e6  
?cZ#0U  
wt@Qjbqd8  
寄款人a remitter A"Prgf eT  
71RG1,  
X\=m  
ym]12PAU5  
收款人a remittee ,m HQ  
FX->_}kL=  
Ej[:!L  
rfz\DvV d  
国外汇票foreign Bill GK k> ;X-  
hoj('P2a#n  
J2KULXF  
UI?AM 34  
国内汇票inland Bill kPuI'EPK  
ycD}7  
&'mq).I2  
K3;lst>4  
跟单汇票documentary bill ,Ky-3p>  
P3W<a4 ==  
mDCz=pk)  
#A:+|{H"  
空头汇票accommodation bill 8Qo~zO  
 L@&(>  
fr19C%{  
HCCEIgCT  
原始汇票original bill &az :YTq  
+L]$M)*0&  
v/s6!3pnl  
4Y>J,c  
改写||换新票据renewed bill 2 omKP,9,2  
yu~o9  
NI%&Xhn!*>  
3j h: K   
即期汇票sight bill||bill on demand kp$w)%2JW  
k$NNpv&;d  
$;V?xZm[  
'G#T 6B!  
…days after date||…days after date…日后付款 9_4bw9 A  
K<g<xW*X  
p$:ERI  
}5nVZ ;  
…months after date||…months after date…月后付款 VJf|r#2  
=dp(+7Va  
\\D(St  
C3hQT 8~  
见票后…日付款…days after sight||…days sight !Z}d^ $  
</jzM?i  
*}@zxFe +  
:|5 \XV)>  
见票后…月付款…months after sight||…months sight 'LyEdlC]  
70MSP;^  
&hSABtr}  
5.TeH@(  
同组票据set of bills BPwn!ii|  
nRSiW*;R  
~x #RIt  
d$?sS9"8(  
单张汇票sola of exchange||sole of exchange 5L!cS+QNU  
'  ~F  
;WqWD-C  
xis],.N  
远期汇票usance bill||bill at usance gd,3}@@SH  
3%0ShMFP@  
o]jPG  
#86=[*Dr  
长期汇票long bill bgNN0,+8  
n{1;BW#H  
F^/b!)4X  
.m^L,;+2  
短期汇票short bill )zK6>-KWA  
&$V&gAN  
!!we4tWq  
v|K'M,E  
逾期汇票overdue bill <,:5d2mM.  
mV'XH  
Xk]:]pl4W  
G oHdhne3  
宽限日期days of grace WW&ag r  
uA]!y{"}J  
IBn+4 2V  
AW')*{/(Ii  
电汇telegraphic transfer (T.T) Ui43&B  
oz[Mt i*  
vWh]1G#'p[  
9!u&8#i  
邮汇postal order||postal note (Am.)||post office order||money order $E,,::oJ  
{n'+P3\T:  
">|G^ @|:A  
H~ `JAplr  
本票promissory note (P/N) Q8GI;`Rb  
5B)z}g^h  
j-%@A`j;  
iU1yJ=  
押汇负责书||押汇保证书letter of hypothecation ]K!NLvz  
\ y}!yrQ  
OC5\3H  
0tS < /G8  
副保||抵押品||付属担保物collateral security 6Qw5_V^0o  
NQu .%=  
Iss)7I  
TR J5m?x  
担保书trust receipt||letter of indemnity }c?W|#y`.o  
ui .riD[,O  
?? 2x*l1  
RqU^Q*/sF  
承兑||认付acceptance G}V5PEF]`  
*I<L1g%9d  
WXmR{za   
l+XTn;cS  
单张承兑general acceptance kes GwMr"e  
LLD#)Jl{?  
jnzOTS   
EpUBO} q]  
有条件承兑qualified acceptance 0=erf62=  
MY w3+B+Jj  
+L hV4@zC  
uN*Ynf(:-  
附条件认付conditional acceptance ,~nrNkhp  
x"83[0ib  
m/bP`-/,  
kdW$>Jqb  
部分认付partial acceptance   Qk[ YF  
    
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