论坛风格切换切换到宽版
  • 2259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。   )Rhy^<xH  
会计报表statement of account > Y7nq\  
8S;]]*cD~  
&=bWXNU.  
FFE IsB"9  
往来帐目account current "&jWC  
MF+ J3)  
m~KGB"  
HEZgHL  
现在往来帐||存款额current accout ]7H ?  
(dSf>p r2  
b-sbRR  
3&*_5<t\X  
销货帐account sales f"^G \  
K.A!?U=  
["FC   
KIt:ytFx  
共同计算帐项joint account b j6-0`  
] -  
pz'l9Gp;@  
Koh`|]N  
未决帐项outstanding account *e E&ptx1  
^T}6o Ud  
/SLAg&  
e ;LJdd  
贷方帐项credit account||creditor account Dx<">4   
}(}+I}&~  
hAHZN^x&  
[X >sG)0S~  
借方帐项debit account||debtor account vj?v7  
li>`9qCmI  
[8Zq 1tU;G  
T<!&6,N A  
应付帐||应付未付帐account payable 1UR ;}  
d'1 L#`?  
OKDBzl  
NzRpI5\.  
应收帐||应收未收帐account receivable Q~/TqG U  
$s]c'D)  
eBZ^YY<*g  
g[P.lpi{U  
新交易||新帐new account E_VLI'Hn?  
W'2a1E  
P%Fkd3e+  
JXR_klx  
未决帐||老帐old account 7_$Xt)Y{  
.(!> *ka|  
C^uH]WO  
]?<j]u0J  
现金帐cash account ym, UJs&  
)"j)9RQ}  
],rtSUO  
\/8 I6a=  
流水帐running account <OG rC .k}  
&_Py{Cv@Dw  
(h8M   
IvLo&6swW  
暂记帐||未定帐suspense account kNX"Vo]1  
j(j o8  
J \iyc,M<M  
3?Ckk{)&  
过期帐||延滞帐overdue account||pastdue account Aj`zT'  
$4yv)6G  
zh2gU@"  
fFG, ^;7-O  
杂项帐户sundry account R-Y|;  
H ]BH  
k(Z+(Y'{q~  
)wU.|9o]M  
详细帐单||明细表detail account x,W)qv  
*Vk%"rwaG  
WBS~e  
1(V>8}zn  
呆帐bad account TV$Pl[m   
8nOMyNpy~M  
$+` YP  
&h=O;?dO  
会计项目title of account #*^vd{fl  
+dWx?$n  
S4RvWTtQV  
lWj|7  
会计薄||帐薄account-book pDr%uL  
cr!6qv1  
x <^vJ1  
}]w/`TF  
营业报告书||损益计算表account of budiness||business report KjR^6v  
G5y>v^&H  
#E`-b9Q  
O[ O`4de9  
借贷细帐||交验帐account rendered  5m,{?M`  
(P;z* "q  
C`F*00M{  
 %x_c2  
明细帐account stated [jl'5ld  
A|sTnhp~  
4am`X1YV#  
Kp") %p#  
与…银行开立一户头to open an account with s^KUe%am0  
a\an  
G)28#aH  
JZ 6 {W  
与…银行建立交易to keep account with S4]}/Imn)  
TK.a6HJG  
V>}@--$c-r  
h?wNmLre  
继续记帐to keep account xEBiBsk d  
mG[S"?C  
uLV@D r   
!4uTi [e  
与…有交易to have an account with mQt';|X@  
k 8^!5n  
`+17 x<N  
[KXxn>n  
作成会计帐||有往来帐项to make out an account with .5+ *,+-  
ND[u$N+5x"  
3ThCY`  
9tmYrhb$  
清算||清理债务to make up an account |ubDudzp  
" @!z+x[8  
2 g"_ *[  
Z&W|O>QTl  
清洁帐目||与…停止交易to close ones account with =G9%Hz5~:  
hQ&S*f&='  
7sECbbJT  
fII;t-(x  
结帐to close an account E@\e37e  
WjZJQK  
Vm.&JVb  
+}c '4hRv  
清理未付款to ask an account||to demand an account zI/)#^SQ  
/G$8j$  
<1[WNj2[  
q;3,}emg  
结清差额to balance the account with grEmp9Q ?  
NVx`'Il8 "  
zmkqqiDp_  
Tj@}O:q7:  
清算to settle an account||to liquidate an account||to square an account REnd# V2x  
`Z]Tp1U  
03?TT, y$  
6GCwc1g  
审查帐目||监查帐目to audit an account v{Cts3?Br  
rDkAeX0  
vlCjh! x  
n k]tq3.[  
检查帐目to examine an account g~_cYy  
md7Aqh  
7"F w8;k  
V^aX^;  
转入A的帐户to charge the amount to As account hGi"=Oud2  
ay6G1\ 0W  
jI@0jxF  
]Po9a4w#  
以计帐方式付款to pay on account SeAokz>  
Tz.!  
lbrob' '+  
DQW^;Ls  
代理某人||为某人on ones account||on account of one :T3I"  
\&]M \  
~k+"!'1  
1 GUF,A+_O  
为自己计算||独立帐目on ones own account GL&ri!,  
^7v}wpwX\  
lZCvH1&"  
&n|! '/H  
由某人收益并负风险on ones account and risk||for ones account and risk N8(xz-6  
[7B:{sH  
X5U.8qI3  
qF=D,Dlz  
由某人负担for ones account||for account of one 5sC{5LJzC  
x!bFbi#!"  
3:jKuOX  
?H1I,]Di  
按某人指示||列入某人帐户by order and for account of one |Hg)!5EJ  
d{&+xl^ll  
W >eJGZ<  
#C,M8~Q7  
列入5月份帐目for May account `Bx3grZ 7&  
gWA)V*}f  
pI7\]e  
%@q52ZQ  
编入某中帐项下to pass to the account of||to place to the account of I9N?zmH  
s$6zA j!  
1C+Y|p?K A  
 Y2vzK;  
寄出清算书to send in an account||to send in render an account cv;&ff2%?  
q a#Fa)g*  
7a0ZI  
.Tt \U  
支票薄cheque book }MY7<sMDOy  
'p-jMD}O  
:gDIGBK,  
sLK J<=0i  
支票陈票人cheque drawer p%,:U8fOR  
;%2/  
7{f&L '  
1g9Q vz3  
持票人cheque holder sR,]eo<p&  
3sc5meSu'  
B1c`(mHl  
q,V JpqQ  
不记名支票cheque to bearer||bearer cheque xksQMS2#  
C$ oY,A,  
@Ek''a$  
4;Z`u.1  
记名支票||认人支票cheque to order HxAq& J;xu  
SSycQ4[{o  
@=`Dw/13  
kt%9PGw  
到期支票antedated cheque "o#"u[W ,  
}$#e&&)n  
[VIdw 92  
meu\jg  
未到期支票postdated cheque 0#F3@/1h  
fL ng[&  
[ik D4p=  
&>0=v  
保付支票certified cheque \c/jp5=}  
6@g2v^ %  
4ao oBY$  
5p"n g8nR  
未获兑现支票,退票returned cheque Z!G_" 3  
*$/7;CLq  
EAxg>}'1j  
cy*Td7)/  
横线支票crossed cheque xb0hJ~e  
2/=CrK  
T[U&Y`3g  
w_@N T}  
普通横线general crossing P~redX=t@  
bB 3Mpaw@  
W*;~(hDz  
`GC7o DL  
特别横线special crossing yk!,{Q?<$  
kNUbH!PO  
5[`!\vCiZ  
QW6F24  
空白支票blank cheque flIdL,  
T nAd!  
(S0MqX*  
.x$+R%5U  
失效支票,过期支票stale cheque wfM$JYfI  
` B) ~  
5Ft bZ1L  
X3(:)zUL  
普通支票open cheque 8wwqV{O7  
gC;y>YGP  
!jMa %;/  
P[n` X  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount LT!B]y  
7A8jnq7m/  
=#^%; 66z  
]p(+m_F  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges D#x D-c  
)b"H]"  
c 6}d{B[  
JTNQz  
支票换现金||兑现to cash a cheque /tc*jXB  
~l}rYi>g%  
QOlm#S  
hdW",Bf'  
清理票款to clear a cheque ) I 4d_]&  
-LzHCO/7(  
ylLQKdcL  
 IKKd  
保证兑现to certify a cheque &fdH HN  
A`Z!=og=  
{\ P$5O{%  
apF!@O^}y  
填写支票数额to fill up a cheque Yb%H9A  
w3PE.A"Q  
LVq3 R 8A  
C&bw1`XJf  
支票上划线to cross a cheque TOn{o}Y B  
~1`.iA  
{r`l  
rhMsZ={M  
开发支票to make out a cheque ED"@!M`1  
^HLi1w|  
JHwkLAuz  
:7D&=n)  
签发支票,开立支票to draw a cheque||to issue a cheque 9b@L^]Kg  
f*Xonb  
chQt8Ar3  
Jn +[:s.  
透支支票to overdraw a cheque 49bzHEqZ  
nj!)\U  
xAYC%)  
"V&2 g?  
背书支票to endorse a cheque %'kaNpBz  
&}nU#)IX  
lInq=  
PYkcGtVa_  
请付票款||清付票款to pay a cheque||to honour a cheque ] ^to r  
|P z-  
[N$da=`wv  
wA+J49  
支票退票to dishonour a cheque +&jW M-T"-  
Z 7t0=U  
{lT9gJ+  
3uwu}aw  
拒付支票to refuse a cheque J|sX {/WT  
FviLlly6  
ik+qx~+`Qv  
{W3%n*q  
拒付支票to stop payment of a cheque d;Z<")  
: &mYz(1q  
' jZ2^  
6i( V+  
提示要求付款to present for payment X1]&j2WR  
SDcxro|8i  
%.r{+m  
FAjO-T4(  
见票即付持票人payable to bearer 6`]R)i]  
df nmUE  
TYw0#ZXo  
:4}?%3&;  
支付指定人payable to order Dw%>y93V  
W,`u5gbT  
nZfTK>)A0  
fGcAkEstT!  
已过期||无效out of date||stale (zWzF_v  
GxLoNVr  
*qAF#  
V2ypmkn 8&  
请给出票人R/D||refer to drawer zid?yuP  
*#+d j"  
%/,PY>:|  
i)1E[jc{p!  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds e!l!T@ pf  
5{zXh  
z:^Kr"=n  
WHBQA\4  
文字与数字不一致words and figures differ /_rQ>PgSZW  
d0>V^cB'?  
b+'G^!JR  
qlIC{:E0  
支票 qDM/ 6xO  
oB-&ma[ZS  
时间已过account closed iv?'&IUfK  
.bB_f7TH.  
FZ #ngrT  
?|%^'( U}  
更改处应加盖印章alterations require initials h.%VWsAO7  
vPR1 TMi>  
"monuErg&  
+%>s\W+?]  
yH|ucN~k5S  
Mw?nIIu(@  
时间已过effects not cleared L4zSro:Si  
X@b$C~+  
V3$!`T}g4  
oZ& ns!#  
停止付款payment stopped 5hB&]6n  
H #J"'  
5w gtc~  
9HLn_|yU  
支票毁损cheque mutilated j23OgbI  
gu/eC  
e=%7tK*  
H'<9;bD -  
汇款||寄钱to remit||to send money }kT;UdIu;  
1i_~ZzX8  
@!Il!+^3  
en=Z[ZIPO  
寄票供取款||支票支付to send a cheque for payment KA`1IW;  
#v:<\-MjN  
Bt B o%t&  
u z ` H  
寄款人a remitter 394u']M  
L(PJ9wjkD  
j5R= K*y  
Bo`fy/x#  
收款人a remittee XU2 HWa  
";`ddN3  
)3.udx  
!.+iA=K{  
国外汇票foreign Bill |}es+<P  
ve1jLjsB  
+=$\7z>s  
X-3L4@T:?  
国内汇票inland Bill ({m["d  
7Hf6$2Wh  
Q&MZ/Nnf  
{Xwin $C  
跟单汇票documentary bill 3_fLaf A  
8!3+Obj  
q .tVNKy%  
XC?H  
空头汇票accommodation bill -gu)d5b  
|QAmN> 7U  
).9-=P HlX  
b[uTt'p}  
原始汇票original bill ,<R/x[  
ppR_y  
8ji!FZf  
sG}}a}U1  
改写||换新票据renewed bill `*KS` z?  
csRba;Z[  
$ oh wBv3S  
uji])e MN~  
即期汇票sight bill||bill on demand 4J!1$   
xO/44D  
/p<mD-:.M  
5f/[HO)  
…days after date||…days after date…日后付款 OMJr.u  
^[&*B#(  
R j(="+SPj  
`gfK#0x#  
…months after date||…months after date…月后付款 aZ5qq+1x  
~ZG>n{Q   
\Vm{5[:SA  
m;K Mr 6sO  
见票后…日付款…days after sight||…days sight sFSrMI#R  
P M9HfQU?  
V *S|Qy!p  
U=Z@Ip u5T  
见票后…月付款…months after sight||…months sight m1\>v?=K  
jd]MC*%  
TCmWn$LeE  
nqgfAQsE)  
同组票据set of bills "9LPq  
DMfC(w.d  
FE M_7M  
$N,9 e  
单张汇票sola of exchange||sole of exchange +ZizT.$&  
lCd^|E  
_[0Ugfz (  
d@C ;rzR  
远期汇票usance bill||bill at usance um&N|5lHb  
lba*&j]w=  
CtjjN=5 9  
tHJ1MDw'  
长期汇票long bill p7.@ez ;  
}!n<L:njX  
pNVao{::5  
fQOaTsyA  
短期汇票short bill [C771~BL>  
Bfi9%:eG  
?x N8 HG4  
r)+dK }xl  
逾期汇票overdue bill V X211U.Q  
Kz$Ijj  
H{yPi7 P  
t9 &O0tpe  
宽限日期days of grace ?ZTB u[  
<=A&y5o  
7-^df 0  
#GWQ]r?  
电汇telegraphic transfer (T.T) HK2`.'D  
$?*+P``  
qn+mlduU  
61jDI^:  
邮汇postal order||postal note (Am.)||post office order||money order {W `/KU?u  
)h+JX8K)l  
@M,KA {e  
v7&$(HJ>]L  
本票promissory note (P/N) !my5-f>{(  
&<tji8Dj  
/Zm@.%.  
f3v/Y 5)  
押汇负责书||押汇保证书letter of hypothecation jg%D G2  
Ln`c DZSM  
ZQ~?  
Or_9KX2  
副保||抵押品||付属担保物collateral security Ch7eUTq A@  
3FX` dZ  
F},JP'\X  
\7og&j-h  
担保书trust receipt||letter of indemnity \[,7#  
EEkO[J[=  
Y~Jq!  
Q{$2D&  
承兑||认付acceptance  1XHGW=n  
]0`[L<_r  
a,}{f]  
](Sp0t  
单张承兑general acceptance Crww\#E;  
D_, 2z  
_a.Q@A4'  
-Tz9J4xU&  
有条件承兑qualified acceptance WX?|iw I~  
K0+J!- a]7  
/CX<k gz@  
D ORFK  
附条件认付conditional acceptance @``!P&h  
l@Ml8+  
;dPLi4=o  
<Ft.{aNq$c  
部分认付partial acceptance   TF{ xFb)  
    
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