论坛风格切换切换到宽版
  • 4798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。   y^, "gD  
会计报表statement of account Zr5'TZ`$  
*:(1K %g  
svF*@(- P#  
\2(MpB\_6!  
往来帐目account current tI `w;e%HN  
<kROH0+  
pDP33`OFh  
1RmBtx\<  
现在往来帐||存款额current accout ~;TV74~rr  
]}5`7  
fO0- N>W'P  
X3 <SP  
销货帐account sales 20n%o&kG]8  
7%W!k zp>  
IM$ 'J  
;U8dm"  
共同计算帐项joint account }1l}-w`F  
B6-AIPb  
zj%cd;  
W5TqC  
未决帐项outstanding account [;)~nPjI  
b$IY2W<Ln  
='KPT1dW*  
)x y9X0  
贷方帐项credit account||creditor account "tpvENz2s  
Lqg7D\7j  
>3v0yh_3  
F>p%2II/  
借方帐项debit account||debtor account % cU-5\xF  
4U_rB9K$   
~_ (!}V  
( ?atGFgu  
应付帐||应付未付帐account payable :/ ~):tM  
(L]T*03#  
ytg7p5{!i  
;]|m((15G  
应收帐||应收未收帐account receivable r7zf+a]  
9t,aT!f  
~Ay  
4X<Oux*  
新交易||新帐new account &pa)Ee>  
Z`e$~n(Bh  
FA5k45w L  
h;&&@5@lM  
未决帐||老帐old account e,PQ)1  
;""-[4C  
PGC07U:B  
:0i#=ODR  
现金帐cash account \mqhugy  
c`Lpqs`  
O%r S;o  
Tom}sFl][  
流水帐running account (\5<GCW-  
Lqy|DJ%  
,Gf+ U7'K  
37GHt9l  
暂记帐||未定帐suspense account cj,&&3sbV  
}s8*Q fK>  
h5h-}qBA  
y}.y,\S0  
过期帐||延滞帐overdue account||pastdue account Zb5T90s%  
gME:\ud$  
UFSEobhg&5  
#$9U=^Z[  
杂项帐户sundry account i[V,IP +  
^v()iF !  
IFHgD}kp%#  
c/,|[ t  
详细帐单||明细表detail account J-HabHv  
@pyA;>U  
JC1BUheeb  
/0'fcjOaQ  
呆帐bad account >-o?S O(M,  
< :S?t2C  
)[a?J,  
tFb|y+  
会计项目title of account {RWahnr{  
lW@:q04Z$  
IWSEssP  
IrVM|8vT3  
会计薄||帐薄account-book ^$^Vd@t>a  
Tg}H < T  
[NR0] #h  
Xqq?S  
营业报告书||损益计算表account of budiness||business report l-JKcsM  
]Y/pSwnV  
D0"yZp}  
s`dkEaS  
借贷细帐||交验帐account rendered `s]zk {x  
TO8\4p*tE  
3n=cw2FG  
n,R[O_9u[  
明细帐account stated %E=,H?9&>  
Y?q*hS0!H  
0bRkC,N (  
}tg:DG  
与…银行开立一户头to open an account with %[31ZFYB  
#6#BSZ E  
CMD`b  
 \1c`)  
与…银行建立交易to keep account with N NXwT0t  
7xa@wa?!L  
7Ohu$5\  
~P.-3  
继续记帐to keep account 5>^ W}0s  
2v; 7ohK  
}][|]/s?42  
Toa#>Z*+Rb  
与…有交易to have an account with 2&G1Q'!  
[sh"?  
c&iK+qvh{  
lQ(BEv"2G[  
作成会计帐||有往来帐项to make out an account with "Ezr-4  
` TVcI\W  
k kuQ"^<J  
&B>uPZ]  
清算||清理债务to make up an account w[n>4?"{  
MsVI <+JZ  
kA9 X!)2w  
`cTsS  
清洁帐目||与…停止交易to close ones account with U Edl"FwM4  
HZ`G)1&)  
qCFXaj   
$9u  
结帐to close an account "5z6~dq  
%A Du[M.  
M`,Z#)Af  
uvc{RP  
清理未付款to ask an account||to demand an account dJ" xW; "  
#j ~FA3O  
2wim P8  
=2V;B  
结清差额to balance the account with R@{/ $p:  
fbbl92p  
7&S|y]$~  
?@ye*%w_  
清算to settle an account||to liquidate an account||to square an account l+kg4y  
{w1h<;MH  
XIW: Nk!S  
Xcpm?aTo  
审查帐目||监查帐目to audit an account  R;m0eG`  
j`&i4K:  
%<o$ J~l~  
7)8}8tY^{  
检查帐目to examine an account X;a{JjN  
4I[FE;^  
8t 35j   
~ m=%a  
转入A的帐户to charge the amount to As account !`Yi{}1_  
zbKW.u]v  
K@u."eaD  
.L|ax).D  
以计帐方式付款to pay on account 9%k.GE  
= 8e8!8  
3B|-xq;]I  
uM6!RR!~  
代理某人||为某人on ones account||on account of one @ tp7tB ;  
Rm 1`D  
'/*rCB  
`G5wiyH})  
为自己计算||独立帐目on ones own account Y>m= cqR  
JBJ7k 19;  
sN) .J o  
e9~4wt  
由某人收益并负风险on ones account and risk||for ones account and risk !>);}J!e]  
_o"3gfH&sJ  
hCoL j6Vx  
~"YNG?Rre  
由某人负担for ones account||for account of one NS~knR\&  
r/<JY5  
6OW-Dif^AG  
"8 mulE,  
按某人指示||列入某人帐户by order and for account of one EQhV}9  
T1di$8  
[$Bb'],k  
YfU#kvE'  
列入5月份帐目for May account ?YykCJJ ~@  
?a9k5@s  
:P1c>:j[  
%$KO]   
编入某中帐项下to pass to the account of||to place to the account of Ax*~[$$~%  
YYh_lAS>  
L2$L.@  
F}DD;K  
寄出清算书to send in an account||to send in render an account OIT;fKl9  
vp9<.*h  
/j@r~mt/pA  
X&8,.=kt"  
支票薄cheque book i)3\jO0&GU  
*03/ :q^(  
)fL*Ws6  
PCfs6.*5Mf  
支票陈票人cheque drawer ?z u{&aOX|  
K7VG\Ec  
mcG$V0D <{  
cN>i3}fq  
持票人cheque holder e.^9&Fk"N  
9v2 ;  
r2'rf pQ  
[wG%@0\  
不记名支票cheque to bearer||bearer cheque ]w_)Spo.  
Cw 5K*  
+N@F,3yNa  
&/?jMyD@  
记名支票||认人支票cheque to order uy:=V }p  
5^/[]*  
}O  
nHrCSfK  
到期支票antedated cheque mh]$g<*m  
LTct0Gh  
W10fjMC}^  
V,5}hQJ F  
未到期支票postdated cheque @E;pT3; )  
#B9[U} 8  
8m<<tv.  
4pT|r6!<  
保付支票certified cheque V5 r7eC  
L{pg?#\yC  
R!G7;m'N1  
Fo~v.+^?  
未获兑现支票,退票returned cheque ^W'[l al.  
E%B Gf}h  
7k|(5P;  
$twF93u$  
横线支票crossed cheque -5.%{Go$[  
NM.B=<Aw*  
}}1Q<puM  
]H2 aYi$  
普通横线general crossing KK$A 4`YoR  
): C4}&l  
T_T{c+,Zd$  
p> S/6 [X  
特别横线special crossing c"1d#8J  
&J:)*EjVl5  
>,Z{wxz J  
aM!#  
空白支票blank cheque )xy6R]_b  
6QQ oHYtZ  
qV,j)b3M  
fM.|#eLi  
失效支票,过期支票stale cheque KL]!E ~i  
z?[DW*  
[hbp#I~*[  
ze N!*VG  
普通支票open cheque d 4R+gIA  
G|_aU8b|t  
iZk``5tPE  
or`stBx  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount cyg>h X{U  
)A=g# D#  
S '+"+%^tj  
*'-^R9dN.S  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges i{qURP}.  
G[j79o  
ulJYJ+CC!  
ZQA C &:  
支票换现金||兑现to cash a cheque ] i2\2MTW8  
H%aLkV!J  
vW3ZuB  
%$| k3[4V  
清理票款to clear a cheque 0EXNq*=EE  
[zEP|  
8-YrmP2k  
v"~I( kf$  
保证兑现to certify a cheque !Jl0Eu  
|LH*)GrD*t  
s;$TX304  
_!p3M3"$B  
填写支票数额to fill up a cheque C/ VYu-p%  
mkzk$_  
mXj Ljgc}  
Q}]kw}b  
支票上划线to cross a cheque !5!$h` g  
S'p`ECfVMA  
; @~*z4U  
I.1l  
开发支票to make out a cheque )m;qv'=!  
SJ^?D8  
#q.G_-H4J@  
2!?z%s-S  
签发支票,开立支票to draw a cheque||to issue a cheque  j)6B^!  
PGl-2Cr  
~ O=|v/]  
Q.dy $`\  
透支支票to overdraw a cheque OUO^/] J1S  
qFbUM;  
)uuEOF"w  
v} ;qMceJ  
背书支票to endorse a cheque wN hR(M7  
5THS5'  
<dPxy`_  
m@yVG|eP#  
请付票款||清付票款to pay a cheque||to honour a cheque 1?#9K j{ql  
bTp2)a^G  
F>(#Af9  
)Hm[j)YI  
支票退票to dishonour a cheque HTyF<K  
.ASwX   
i/~QJ1C  
HKN"$(Q  
拒付支票to refuse a cheque e`M]ZG rr  
'oQP:*Btl3  
)pn7DIXG  
nYt\e]3  
拒付支票to stop payment of a cheque m{dyVE  
sxwW9 _C  
`R52{B#&/  
Mq lo:7 ^F  
提示要求付款to present for payment dN/ "1%9)  
^WW|AS  
~.9o{?pbG  
ww t()  
见票即付持票人payable to bearer U3+ _'"  
b_gN?F7_  
T_tDpq_|  
X+E\]X2  
支付指定人payable to order Bd~cY/M  
giPo;z\c  
J$9xC{L4  
3_*Xk. .d  
已过期||无效out of date||stale & Yf#O*  
K#f`_SCW  
+[8Kl=]L  
M:UB>-`bW  
请给出票人R/D||refer to drawer <kX V1@>  
' raB  
/\a]S:V-j  
Zjic"E1  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /.kna4k  
$:BK{,\  
*(&ClUQQ  
h?3,B0G  
文字与数字不一致words and figures differ H(G^O&ppdB  
oD#< ? h)(  
-wRyMY_ D  
L+~YCat|$U  
支票 VXc+Wm*W  
P-OPv%jyi  
时间已过account closed g y e(/N+I  
*iRm`)zC(  
2~&hstd%  
Ns!3- Y  
更改处应加盖印章alterations require initials L740s[,`o#  
&Ky u@Tt  
}EedHS  
>4|c7z4  
!(]dz~sM  
',H$ zA?i  
时间已过effects not cleared 29iI G 'N  
Q%n{*py  
Vy% :\p+  
}6CXJ+-UR  
停止付款payment stopped U%^eIXV|  
G V:$;  
TXJY2J*24  
.mT#%ex  
支票毁损cheque mutilated 1] %W\RHxo  
b$goF }b'g  
;naq-%'Sg  
W%>i$:Qq  
汇款||寄钱to remit||to send money kBy rhK5U  
&>W  (l.  
y^d[( c  
k'@7ZH  
寄票供取款||支票支付to send a cheque for payment $h 08Z  
(aJP: ^  
rQcRjh+E H  
97(Xu=tX  
寄款人a remitter Q&Z4r9+Z  
9|N" @0<B  
fou_/Nrue  
2JiAd*WK  
收款人a remittee QY~<~<d+G  
v@fe-T&0  
<?LfOSdMs^  
=f4[=C$&`  
国外汇票foreign Bill x)ddRq l  
&c!j`86y*  
%NT`C9][  
t['k%c   
国内汇票inland Bill 29Gwv  
:!JpP R5  
+ mfe*'AU  
G$;] ?g  
跟单汇票documentary bill KE/-VjZu  
rU=b?D)n!w  
Mw"xm9(Q  
]#Vo}CVP  
空头汇票accommodation bill aO.\Qe+j  
bp]^EVx  
Q_&}^  
PIZ C;K4|  
原始汇票original bill K*R)V/B/l  
r}/yi  
4F05(R8k  
vKNt$]pm=  
改写||换新票据renewed bill |SGgy|/a#  
nG"tO'J6  
?HrK\f3wWO  
{&2$[g=[ ^  
即期汇票sight bill||bill on demand q>_vE{UB  
(^sh  
\Fj5v$J-  
]2Sfkl0  
…days after date||…days after date…日后付款 |@ikx{W  
)Y3EQxXa  
xGYSi5}z  
9$7&URwSDI  
…months after date||…months after date…月后付款 `]*%:NZP@  
}.0Bl&\UK  
;mDM5.iF  
m7$8k@r  
见票后…日付款…days after sight||…days sight Q)09]hP[Xj  
iO!27y  
"pt+Fe|@c;  
w3^NL(>  
见票后…月付款…months after sight||…months sight ;mEwQ  
Ne3R.g9;Z  
(+|X<Bl:`  
q5Fs)B  
同组票据set of bills Z+g1~\  
&!ED# gs  
h}<0/  
{jvOHu  
单张汇票sola of exchange||sole of exchange z5x _fAT(  
KX!i\NHz  
v @:~mwy  
FY$fV"s  
远期汇票usance bill||bill at usance Rv=DI&K%n  
>D 97c|?c  
g3Z:{@m  
puOC60zI  
长期汇票long bill C)NC&fV  
X*i/A<Y`=  
[`d$X^<y;  
Jlp<koy  
短期汇票short bill !<&m]K  
j`O7=-  
[r(Q s|  
#O "  
逾期汇票overdue bill BT] ua]T+  
|'tW=  
"NDxgJ%J35  
Ht#@'x  
宽限日期days of grace :p' VbQZ{  
n|Pr/ddL   
D3`}4 A  
2R]&v;A  
电汇telegraphic transfer (T.T) !YiuwFt  
+iy7e6P  
I]h-\;96  
h4/X 0@l`  
邮汇postal order||postal note (Am.)||post office order||money order mLwoi!]m  
'B_\TU0 O  
7 {f_fkbs  
 B$^7h!  
本票promissory note (P/N) SVagT'BB  
nU(DYHc+l  
V  }>n  
3J{vt"dS  
押汇负责书||押汇保证书letter of hypothecation ,w{m3;]_%  
1j0-9Kg'  
9XX>A*  
$+cAg >  
副保||抵押品||付属担保物collateral security RW_q~bA9  
pQMtj0(y  
a8$kNtA  
EATu KLP\  
担保书trust receipt||letter of indemnity y:d{jG^  
S_v(S^x6  
/- 4$7qd  
(vc|7DX M  
承兑||认付acceptance M\oTZ@  
09S6#;N&  
/ RT%0!  
1f#mHt:(  
单张承兑general acceptance N8v'70  
"CQw/qZw  
Wkzs<y"  
5l DFp9  
有条件承兑qualified acceptance Z{R[Wx  
]3B%8  
?m0IehI  
5\Fz!  
附条件认付conditional acceptance 5Y\!pf7SQ|  
Xl_Uz8Hp  
9!U@"~yB  
w!SkWS b,~  
部分认付partial acceptance   'Z&;uv,l  
    
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