论坛风格切换切换到宽版
  • 2761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。   .(;k]U P  
会计报表statement of account x#dJH9NR[  
OY~5o&Oa  
$yaE!.Kc  
snj4MA@ I]  
往来帐目account current y9\s[}c_  
9L:v$4{LU  
|c8p{)  
\/K>Iv'$  
现在往来帐||存款额current accout 7F?^gMi  
+}4vdi"  
X+ iA"B  
#D//oL"u]  
销货帐account sales s'\"%~nF<  
)Y?H f2']  
f<|8NQ2y.  
0e vxRcrzz  
共同计算帐项joint account `j=CzZ*em?  
`34[w=Zm  
=#%e'\)a  
(a7IxW  
未决帐项outstanding account L?KEe>;r  
y L&n)   
vn}Vb+@R  
FIU( 2  
贷方帐项credit account||creditor account E?Q=#+}U  
Vg[U 4,  
7Ox vq^[  
w V56LW  
借方帐项debit account||debtor account %_tL}m{?  
!JYDg  
Vp5qul%  
$#Ji=JX  
应付帐||应付未付帐account payable TqbKH08i/  
PI0/=kS  
j1d #\  
|Ca$>]?  
应收帐||应收未收帐account receivable U7x}p^B9\N  
3wR5:O$H  
J)g(Nw,O  
toIljca  
新交易||新帐new account =:a 3cr~  
HM[BFF[;/  
8KoP aq   
/h2`?~k+  
未决帐||老帐old account cVulJ6  
m5d;lrk@&/  
SKG_P)TnO  
.Uih|h  
现金帐cash account g>f(5  
s 6hj[^O  
Mu:*(P/  
G0*$&G0nb  
流水帐running account >) S a#w;  
54 }s:[O  
)UJ]IB-Q|1  
j@9nX4Z  
暂记帐||未定帐suspense account OB$A"XGAEV  
i!cz I8  
kc "U)>  
N+}yw4lb  
过期帐||延滞帐overdue account||pastdue account m&ZdtB|  
C8 G[ 'aQ  
$6oLiYFX;  
5Vvy:<.la  
杂项帐户sundry account LQ{4r1,u]  
}l [t0C t  
g" M1HxlV  
a<\m` Es=  
详细帐单||明细表detail account 1y?TyU P  
CF>NyY:_  
?NHh=H\7u  
92} , A`=  
呆帐bad account  %gf8'Q  
m X2Qf8  
{=R=\Y?r&  
3cOXtDV YT  
会计项目title of account LTa9' q0  
0q62{p7  
w93yhV?  
O~xc> w  
会计薄||帐薄account-book fitm*  
da 2BQ;  
bo@1c0  
{(aJrSE<z  
营业报告书||损益计算表account of budiness||business report "+HZ~:~f  
7 v\OS-  
)I5f`r=Ry  
rP>5OLP  
借贷细帐||交验帐account rendered *np%67=jO  
Y*7.3 +#  
_ :][{W#  
P|64wq{B8  
明细帐account stated Mv ;7kC7]  
pWQ?pTh  
5B@&]- '~  
Zo&U3b{Dy  
与…银行开立一户头to open an account with L;v#9^Fq  
Li7/pUq>}!  
Q04N  
5qFqH  
与…银行建立交易to keep account with Z?^AX&F  
7, O_'T &  
 /h   
vmk c]DC  
继续记帐to keep account #&$4tTl  
*VL-b8'A<  
b ~F8 5U2  
-o=qYkyLK  
与…有交易to have an account with :@n e29,}  
=NlAGzv!w  
X\flx~  
2.2 s>?\  
作成会计帐||有往来帐项to make out an account with GV%ibqOpQj  
!$&K~>`  
'{ C=vW  
FVHEb\Z  
清算||清理债务to make up an account )2:d8J\  
/J5wwQ (:  
HhIa=,VY  
j1>1vD-`T  
清洁帐目||与…停止交易to close ones account with z i<C 5E`  
0 5 `x$f  
B 6|=kl2C  
Uv.{=H:  
结帐to close an account Xo$(zGb  
nww,y  
3rOv j&2  
.hn "NXy  
清理未付款to ask an account||to demand an account ^|OxlfS  
|"\A5v|1  
7)< &,BWc  
!~PV\DQN  
结清差额to balance the account with _sx]`3/86  
~#O nA1)  
>~2oQ[ n  
T&cf6soo  
清算to settle an account||to liquidate an account||to square an account $M#G;W5c  
0<nk>o  
Pv/$ ;R%  
rVkRU5  
审查帐目||监查帐目to audit an account $,F1E VJ  
{0QNqjue  
4 Bs '5@  
8)/d8@  
检查帐目to examine an account oyK'h9Wt1  
0.=dOz r  
t#=W'HyW8  
1F{c5  
转入A的帐户to charge the amount to As account Z` T]jm-3  
5$d>:" >  
#8i DM5:EQ  
f;x0Ho5C2  
以计帐方式付款to pay on account YZMSiDv[e  
`zw XfY,%  
l1l=52r   
3f@@|vZF  
代理某人||为某人on ones account||on account of one SYkwM6  
UQ c!"D  
kUGOkSP8[  
 k{d]  
为自己计算||独立帐目on ones own account ~G,_4}#"pM  
9kHVWDf  
^m~&2l\N=  
r2yJ{j&s  
由某人收益并负风险on ones account and risk||for ones account and risk Bs)'Gk`1  
oq${}n<  
B\S}*IE  
 |W_;L6)  
由某人负担for ones account||for account of one K*I!:1;3N  
@GUlw[vi  
iR?}^|]  
cX7 O*5C  
按某人指示||列入某人帐户by order and for account of one o3]Lrzh  
h4Wt oE>i  
B6=?Qp/f  
5`Q j<   
列入5月份帐目for May account v5>A1\  
e,N}z  
WP2=1"X63  
(\0 <|pW  
编入某中帐项下to pass to the account of||to place to the account of b9-IrR4h  
i.k7qclL`  
1U% /~  
_ f'v >"K  
寄出清算书to send in an account||to send in render an account ]{oZn5F  
{`QA.he.  
dvZH~mF  
dgL>7X=7  
支票薄cheque book s$).Z(6  
 g5 T  
W:,Wex^9n  
ak7kb75o  
支票陈票人cheque drawer 9.8%Iw  
#MKM.T,\t  
zcKQD)]  
|GtvgvO,  
持票人cheque holder _ Ao$)Gu)  
l%T4:p4e  
lDTHK2f  
yVII<ImqIH  
不记名支票cheque to bearer||bearer cheque E7t;p)x  
T5 (|{-  
4qE95THB  
@(Y!$><Is  
记名支票||认人支票cheque to order @^xtxtjzux  
VGmvfhf#"  
&'SD1m1P  
&E_a 0*)e  
到期支票antedated cheque )V\@N*L`ik  
R|C 2O[r}  
CuWJai:nQ;  
X/yq<_ g  
未到期支票postdated cheque _p^ "l2%D/  
DsejZ&  
b, Oh8O;>  
P( hGkY=(  
保付支票certified cheque Iko]c_W0  
]K"&Vd  
|'q%9 #  
fbNzRXw  
未获兑现支票,退票returned cheque eXW|{asx  
g1s%x=7/  
/' + >/  
EU$.{C_O(  
横线支票crossed cheque t:2v`uk  
.\n` 4A1z  
c-sjYJXKM*  
d9K8[Q5^3  
普通横线general crossing FQ]/c#J  
`#N/]4(j  
,%M[$S'  
K:wI'N"N  
特别横线special crossing q`q;og `  
''y.4dvX  
5 % 2A[B  
# ]7Lieh[5  
空白支票blank cheque BAf$ty h  
]:P7}Kpb  
_)M,p@!?=h  
A&Y5z[p  
失效支票,过期支票stale cheque Zh=a rlk  
+$h  
*l+#<5x  
Y`;}w}EcgR  
普通支票open cheque Zt`Tg7m  
D 2X_Yv  
KK){/I=z  
E/P~HE{  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount <+`%=r)4  
=V^-@ji)b  
-V2\s  
@(3F4Z.i%.  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges k }=<51c  
Zf'*pp T&q  
J2YQdCL  
#b/qR^2qW  
支票换现金||兑现to cash a cheque qJhsMo2IH  
BVQy@:K/  
~b f\fPm  
qt/K$'  
清理票款to clear a cheque bSB%hFp=Cp  
_yg_?GH  
Nk|cU;?+  
,,H"?VO  
保证兑现to certify a cheque A# {63_H  
T$4{fhV \  
RK3y q$  
nhV"V`|d  
填写支票数额to fill up a cheque Ei;tfB  
y.rN(  
E5k)~P`|  
o/5-T4  
支票上划线to cross a cheque O'y8q[2KE  
18X@0e  
5/meH[R\M  
]%Q!%uTh  
开发支票to make out a cheque vQAFgG  
^h(wi`i  
! l:GrT8J  
e+ xQ\LH  
签发支票,开立支票to draw a cheque||to issue a cheque s|[>@~gXk  
dP5x]'"x  
ajYe ?z  
gP^2GnjHL8  
透支支票to overdraw a cheque ^ Ltho`  
.Y)[c. ,j  
-YRIe<}E -  
aZfMeW  
背书支票to endorse a cheque %fS9F^AK  
)>volP  
Zt=|q$"  
P7x;G5'.  
请付票款||清付票款to pay a cheque||to honour a cheque NBikYxa  
D6 B-#u!M  
;KeU f(tH  
FG?Mc'r&  
支票退票to dishonour a cheque G\.~/<Mg+  
*S$v SDJCW  
SI( f&T(  
|s8N  
拒付支票to refuse a cheque uuzV,q  
L/3A g* ]  
=c8}^3L~7  
J<) qw  
拒付支票to stop payment of a cheque 3Ax'v|&Hg  
g \mE  
[Nyt0l "z  
6].[z+  
提示要求付款to present for payment xtV+Le%  
n1[c\1   
Q>niJ'7WF  
AtT7~cVe  
见票即付持票人payable to bearer 7 qKz_O  
spK8^sh  
iL/c^(1  
*$p*'vR  
支付指定人payable to order qwTz7r  
2y [Q  
kVn RS g}R  
hp dI5  
已过期||无效out of date||stale  01kRe  
_&KqmQ8$7  
2.qPMqH  
dSI"yz  
请给出票人R/D||refer to drawer \;;M")$  
kHM Jh~  
U poSC   
z/?* h  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds DP_b9o \5  
[9E~=A#  
vu0Ql1  
iFIGJS  
文字与数字不一致words and figures differ PgtLyzc  
!Vpi1N\  
U1 `5P!ov  
Z[O hZ 9  
支票 HcRw9,I'  
:UwBs  
时间已过account closed (3e.q'  
l5z//E}W  
RhYe=Qh4{p  
vG|!d+  
更改处应加盖印章alterations require initials GrF4*I`q  
If'q8G3]-  
KpN]9d   
@52#ZWy  
` w;Wud'*<  
#N{]  
时间已过effects not cleared KXKT5E$  
n6Oz[7M  
=7!s8D,[  
=OufafZb  
停止付款payment stopped SQMl5d1d:  
py6<QoGV  
Z% +$< J  
.zb  
支票毁损cheque mutilated _\AQJ?< M  
_hnsH I!oD  
WZa6*pF  
V#G)w~   
汇款||寄钱to remit||to send money T;M ;c. U  
OvH:3 "Sdy  
^y,h0?Z9  
^f[6NYS?  
寄票供取款||支票支付to send a cheque for payment :N8n6)#1=  
 }$oS /bo  
V x#M!os0  
lxd{T3LU  
寄款人a remitter r8"2C#  
bvD}N<>3N  
` wa;@p+j8  
t?hfP2&6  
收款人a remittee coC T]<  
8Z !%rS  
08\w!!a:  
,#;hI{E  
国外汇票foreign Bill (]w6q&,  
ByY^d#oE  
2: QT`e&  
Byq VNz0L  
国内汇票inland Bill F{mUxo#T  
$ :I{  
I`{3I-E  
^i@anbH  
跟单汇票documentary bill _l{~O  
2l?^\9&  
O=__w *<  
gk%01&_>4  
空头汇票accommodation bill 3$hIc)  
=! -}q  
s AFn.W  
Kyx9_2  
原始汇票original bill 1;[KBYUH  
b |:Y3_>  
(uX?XX^  
VL)< u"d4  
改写||换新票据renewed bill -sJ1q^;f@  
]R Ah['u|  
l%}q&_  
F]M-r{  
即期汇票sight bill||bill on demand af<h2 r  
fTXip)n!r  
\me5"ZU  
] Y?Y$>  
…days after date||…days after date…日后付款 z~2{`pET  
N.mRay,  
+a39 !j 1_  
u7mPp3ZYK  
…months after date||…months after date…月后付款 NCh-BinK@  
X$KTsG*  
W,EIBgR(R5  
?j8!3NCl}  
见票后…日付款…days after sight||…days sight *%/O (ohs@  
D\G.p |9=  
S3M!"l  
W`PJ flr|  
见票后…月付款…months after sight||…months sight uD@ ZM  
|\dv$`_T  
fV4rVy8  
_yg;5#3  
同组票据set of bills 4GP?t4][  
T#Q7L~?zY  
.;g kV-]  
?fH1?Z\'K  
单张汇票sola of exchange||sole of exchange hu$eO'M_  
MO$y st?fK  
q83^?0WD  
8Azh&c  
远期汇票usance bill||bill at usance .mfLHN%:  
IDn<5#  
fD@d.8nXd  
K@*+;6y@  
长期汇票long bill `bBkPH}M  
D2}^TI g  
.O"a:^i  
C IMI?  
短期汇票short bill ;&< N1  
W6T4Zsg  
Pw<'rN8''  
x?o#}:S  
逾期汇票overdue bill iO?AY  
7YD+zd:  
o)XrC   
_|US`,kfc  
宽限日期days of grace xh:I]('R  
keLeD1  
["f6Ern  
Wz.iDRFl  
电汇telegraphic transfer (T.T) }O7sP^  
{,JO} Dmu5  
>BO$tbU5b  
UBuh '?j  
邮汇postal order||postal note (Am.)||post office order||money order 7:olStK  
3as=EYm  
.F8[;+  
^Zz^h@+  
本票promissory note (P/N) B?i#m^S  
KGM__ZO.  
0zNbux_  
2|^@=.4\  
押汇负责书||押汇保证书letter of hypothecation JWd[zJ[  
u ,3 B[  
iH4LZ  
H2BRI d  
副保||抵押品||付属担保物collateral security hUi@T}aA|  
"6\ 5eFN;  
9no<;1+j,  
D%]S>g5k  
担保书trust receipt||letter of indemnity N-QS/*C.~  
Zpg;hj5_  
Ht;Rz*}  
cZ_)'0  
承兑||认付acceptance vQLYWRXiA  
2pdeJ  
rb-ao\  
g0j)k6<6(Y  
单张承兑general acceptance c+3`hVV  
P6.PjK!Ar  
J-tqEK*  
8^}/T#l  
有条件承兑qualified acceptance n5kGHL2   
|gI>Sp%Fu  
xg/(  
- $<oY88  
附条件认付conditional acceptance pL1ABvBB  
9k ~8n9  
5N ZuaN  
c ^ds|7i]a  
部分认付partial acceptance   G/p\MzDko  
    
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