论坛风格切换切换到宽版
  • 4986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。   Uc/+gz Z;  
会计报表statement of account 4XVCHs(  
3bO(?l`3h  
DZzN>9<)^  
hxce\OuU0h  
往来帐目account current mF` B#  
g^*<f8 ~d  
;iDPn2?6?x  
zJe#m|Z  
现在往来帐||存款额current accout r0p w_j  
zdXkR]   
^u 3V E  
G\|,5HED  
销货帐account sales *s@Qtgu  
vJAZ%aW  
!9 fz(9  
j+>J,axU!  
共同计算帐项joint account +P.+_7+:  
 hi g2  
[+O"<Ua  
5 ae2<Y=  
未决帐项outstanding account ge]STSM0n7  
/}-CvSR  
E=){K  
9UvXC)R1  
贷方帐项credit account||creditor account Mq';S^  
N !TW!  
v\(2&*  
zYl# 4O`=c  
借方帐项debit account||debtor account >X*Mio8P#  
4CGPO c  
s -dLZ.9F  
}9nDo*A"}  
应付帐||应付未付帐account payable qzb<J=FAU  
@&[T _l  
iNMx"F0r  
wEzKqD  
应收帐||应收未收帐account receivable q^6+!&"  
V!)O6?l  
\Qm CeB  
*)+ut(x|#  
新交易||新帐new account ;WldHaZ9r  
zt^48~ry  
fu~ +8CE.  
uc|45Zxt  
未决帐||老帐old account >>[ G1   
#s!'+|2n  
aL\nT XakX  
>I=2!C 1w  
现金帐cash account #-h\.#s  
W_0>y9?  
WJ*n29^N^h  
1bGopi/  
流水帐running account 4DTzSy:x  
.!JVr"8  
L/"0ws_  
41fJ%f` G  
暂记帐||未定帐suspense account *5xJv  
,^S@ EDq  
< y*x]}  
L\;6y*K  
过期帐||延滞帐overdue account||pastdue account  6m6zA/  
qc-mGmomL  
[e1S^pI  
^{8Gt @  
杂项帐户sundry account RQMEBsI}  
iDf,e Kk$'  
2.d|G `  
 [~&XL0  
详细帐单||明细表detail account 5+fLeC;  
cHa]xmy%r'  
$-On~u0g  
1Z,[|wJ  
呆帐bad account Ko^c|}mh*!  
$Y 7c  
c2K:FdB  
'g9"Qv?0{`  
会计项目title of account S(7ro]U9  
e${)w-R/e  
o- o'z'9  
lSH6>0#B  
会计薄||帐薄account-book k^OV56  
 aH#l9kCb  
?-Vjha@BO  
_sb p6ZO_  
营业报告书||损益计算表account of budiness||business report /y>>JxAEb  
H)(:8~c,p  
c CR+D.F  
fK(}Ce  
借贷细帐||交验帐account rendered 8| $3OVS  
1 `KN]Nt  
#Z5}2soA  
?MQ.% J  
明细帐account stated [b$4Shx  
rm} R>4  
1@lJonlF  
O2"gj"D  
与…银行开立一户头to open an account with ~.!c~ fke  
){Ob,LEU&  
1nu^F, M  
uB7 V?A  
与…银行建立交易to keep account with K5"#~\D  
WAn'kA  
>fIk;6<{  
K).n.:vYZ  
继续记帐to keep account ~ Uo)0  
CSCN['x  
b?eu jxqg  
R-P-i0 ~  
与…有交易to have an account with F0690v0mB[  
AdWq Q  
!`7B^RZ  
'fL"txW  
作成会计帐||有往来帐项to make out an account with }=!,o  
KOwOIDt  
kEd@oC  
x=#VX\5k:  
清算||清理债务to make up an account i9=&;_z  
72veLB  
|{@FMxn|q  
P/`I.p;  
清洁帐目||与…停止交易to close ones account with 8?FbtBAn  
5cWw7V<m  
$u/E\l  
03j]d&P%d  
结帐to close an account IMk'#)  
C^ )*Dsp  
/>j';6vi  
Q%-di=  
清理未付款to ask an account||to demand an account { m| pl  
>*wtbkU  
:EHJ\+kejX  
 RD tU43  
结清差额to balance the account with |A8/FU2{  
X(7qZ P~  
&* E+N[  
#M!!CX*k  
清算to settle an account||to liquidate an account||to square an account /W<>G7% .  
0D8K=h&e  
a l 20V  
g&n)fF  
审查帐目||监查帐目to audit an account p^iRPI  
W14 Vm(`N  
#Eb5:;  
[V 8{b{  
检查帐目to examine an account P+)DsZ0ig  
!cGDy/ |  
z%/N!RLW  
BI j=!!  
转入A的帐户to charge the amount to As account "YB** Y   
b$eXFi/  
4H+Ked &Oq  
!p1qJ [  
以计帐方式付款to pay on account V_Wwrhua  
Tz9`uW~Mf  
Qeu\&%C!<  
3<F  </  
代理某人||为某人on ones account||on account of one H}LS??P  
=~I-]4  
a {ab*tM  
+ 1~Z#^{&  
为自己计算||独立帐目on ones own account 4 QZ?}iz  
1jX3ey~  
5Q=P4w!'  
phE &7*!Q  
由某人收益并负风险on ones account and risk||for ones account and risk >O5m5@GK3a  
~8m=1)A{(  
Cg616hyut  
%_UN<a  
由某人负担for ones account||for account of one 0<TD/1wN  
%AN/>\#p  
=YG _z ^'  
NvN~@TL28  
按某人指示||列入某人帐户by order and for account of one 8?Z4-6!{V,  
H_?o-L?+  
+I>p !v  
QKE9R-K TE  
列入5月份帐目for May account <|?K%FP7Z  
KgW:@X7wvM  
LB/C-n.`  
'$ef+@y  
编入某中帐项下to pass to the account of||to place to the account of VxFOYC>p  
>*$;  
t!K*pM  
%{;Qls%[t  
寄出清算书to send in an account||to send in render an account gKg-O  
tb?YLxMV  
)+H[kiN  
al+ #y)+  
支票薄cheque book c)&>$S8*  
4'p=p#o  
+PK6-c\r  
8z5# ]u;  
支票陈票人cheque drawer $W;b{H=F  
C[WCg9Av  
5( _6+'0  
8^B;1`#  
持票人cheque holder MCh#="L2  
7DlOW1|  
d1joVUYE  
E| :!Q8"%w  
不记名支票cheque to bearer||bearer cheque ZX~ _g@  
6x=YQwn~  
 U.T|   
$mGvJ*9  
记名支票||认人支票cheque to order #%@MGrsK  
-6 sW6;Q  
IaFr&  
\M]-bw`  
到期支票antedated cheque FEz>[#eOX  
Lhh;2r/?78  
zhB">j8j  
/HZumV?  
未到期支票postdated cheque V[a[i>,Z  
X5 ITF)&  
E2B> b[  
irTv4ZE'+l  
保付支票certified cheque M`D$!BJr  
` P@- %T  
9N[EZhW  
xv7"WFb  
未获兑现支票,退票returned cheque ;7Oi!BC  
kcB+_  
TOLl@p]lU  
d77r9  
横线支票crossed cheque ,)~E>[=+  
j[6Raf/(n  
dRvin[R8  
.I$}KE)  
普通横线general crossing q6`G I6  
A<YsfDa_d  
4 c'4*`I  
7.bN99{xPM  
特别横线special crossing ix Z)tNz  
0"[`>K~7a8  
z2/!m[U  
;LJ3c7$@lf  
空白支票blank cheque ED} 31L  
u~Tg&0V30  
`Iy4=nVb  
o07IcIo  
失效支票,过期支票stale cheque }fhHXGK.  
y,+[$u7h  
!F!3Q4  
@kD8^,(oH  
普通支票open cheque 9>,Q gp,w  
klWYuStZ  
n"aCt%v  
TA}UY7v  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount >Cd9fJ&0gP  
Uz8hANN0_  
{,O`rW_eS  
CBD_a#K{  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges gp|1?L 54  
B94 &elu  
:h";c"  
zREJ#r  
支票换现金||兑现to cash a cheque hhR aJ  
evl -V>   
E1>/R  
F!KV\?eM$  
清理票款to clear a cheque  w.kCBDL  
OKwOugi0  
XKLF8~y8A  
?p8k{N(1  
保证兑现to certify a cheque I>w^2 (y  
iH)Nk^   
'UDBV  
RSWcaATZN  
填写支票数额to fill up a cheque fU*C/ d3  
-a) T6:e  
#7z|mVzH  
?=|kC*$/G  
支票上划线to cross a cheque ^GXEJU 7U  
fCEz-TMW  
=hX[  
QXk"?yT`E  
开发支票to make out a cheque lg/sMF>z\f  
Rlc$; Z9K  
IbdM9qo7  
T+TF-] J  
签发支票,开立支票to draw a cheque||to issue a cheque Ob&W_D^=N  
dl/X."iv!  
kP,7Li\  
lpEDPvD_Vm  
透支支票to overdraw a cheque B3L4F"  
 t 9*=  
+0#JnqH"  
ch,|1}bi  
背书支票to endorse a cheque r<FQX3  
_5\AS+[x  
~ v1W  
$j`<SxJ>  
请付票款||清付票款to pay a cheque||to honour a cheque )W9_qmYd"  
Tt6{WDscZ  
o`U|`4,  
k46gY7y,9  
支票退票to dishonour a cheque q,,j',8kq/  
T]2U fi.  
@6%gIsj<H  
IvSn>o  
拒付支票to refuse a cheque ;nf&c;D  
ze"~Ird  
Z t`j\^4n  
G `Izf1B`I  
拒付支票to stop payment of a cheque :J%'=_I&H  
LkaG[^tfN  
<$C<Ba?;?  
OWV/kz5'H  
提示要求付款to present for payment Dm4B  
P dM*5g4  
P7>IZ >bw  
1#!@["  
见票即付持票人payable to bearer 6<76O~hNZ  
Sf5]=F-w  
5&|5 a} 8  
j1Fw U  
支付指定人payable to order 4Bo<4 4-,  
BA`:miH<  
3B"7VBK{  
!c_u-&b)  
已过期||无效out of date||stale WJcVQM s  
.P%ym~S  
f#mx:Q.7I  
d q pgf@  
请给出票人R/D||refer to drawer Z%;)@0~f  
\Jf9npz3  
B$DZ]/<  
_jDS"  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds W2n*bNI  
B<C&ay  
NY 4C@@"  
Dpj-{q7C  
文字与数字不一致words and figures differ .S6ji~;r  
%6Rp,M9=  
4[(? L{  
`+fk `5Y  
支票 )DRkS,I  
kyK'  
时间已过account closed 1(# RN9   
CnQg*+  
$*i7?S@~-  
cLHF9B5  
更改处应加盖印章alterations require initials ,N0uR@GN  
l-MxLcz  
/o\U/I  
T(&kXMaB  
1M=   
w=5   
时间已过effects not cleared v#Sj|47  
!4pr{S  
G#'Q~N  
?Oqzd$-  
停止付款payment stopped 0 S2v"(_T  
a 0{[P$$  
j;G[%gi6{  
Q;Q%SI`yT  
支票毁损cheque mutilated "'~|}x1Uv  
S$\.4*_H\  
O%prD}x  
OH0S2?,{>  
汇款||寄钱to remit||to send money /M]eZ~QKD  
">4PePt.n  
"0b?+ 3_{G  
"I@ v&(Am;  
寄票供取款||支票支付to send a cheque for payment B% 2L1T=  
D{Oq\*  
RrKfTiK H  
p %L1uwLG  
寄款人a remitter y&y/cML?  
\hrrPPD1z  
[f=.!\0\  
)tScc*=8  
收款人a remittee 5St`@  
=?HzNA$yh  
W  _J&M4  
 C`3V=BB  
国外汇票foreign Bill luibB&p1  
xv^Sh}\}  
 WN$R[N  
6zv;lx0<D&  
国内汇票inland Bill 6$;L]<$W>  
{=s:P|ah  
8W;xi:CC  
E2kW=6VO>|  
跟单汇票documentary bill `bzr_fJ  
IF5sqv  
hHCzj*5  
r}ZLf  
空头汇票accommodation bill g})6V  
m5)EQE}gPp  
/731.l  
Ir!2^:]!  
原始汇票original bill \{[D|_   
"\4]X"3<+  
K*HCFqr U"  
09G9nu;&{  
改写||换新票据renewed bill r@olC7&  
D!X>O}  
:G^"e  
o>0O@NE  
即期汇票sight bill||bill on demand "!xvpsy  
L^3~gM"!  
aF,j J}On  
m~##q}LZ  
…days after date||…days after date…日后付款 U&,r4>V@h>  
^uC"dfH  
7X(rLd 6#  
Rl y jOf{0  
…months after date||…months after date…月后付款 |~ z8<  
A * a{  
EW ~*@H  
FTbT9   
见票后…日付款…days after sight||…days sight g4zT(,ZY  
M_qP!+ Y  
J'|=*#  
_2]e1_=  
见票后…月付款…months after sight||…months sight BXT 80a\  
Y*`:M(  
I h5/=_n  
iSOD&J_  
同组票据set of bills : [A?A4l  
L v  
JCM)N8~i  
!8wZw68"  
单张汇票sola of exchange||sole of exchange 2.^7?ok  
0\V\qAk  
eA~J4 k_  
%2^['8t#NH  
远期汇票usance bill||bill at usance @:S$|D~  
J%:WLQo  
{[l'S  
2v"wWap-+  
长期汇票long bill r$b:1C~  
vs5 D:cZ}  
1i5 vW-'4  
~z\pI|DQ  
短期汇票short bill zb@L)%  
=@bXGMsV!  
#B}BI8o (  
lH6Cd/a  
逾期汇票overdue bill 9`ri J4zl  
PFImqojHd  
d[~au= b  
0|],d?-h  
宽限日期days of grace /AK*aRU^  
~*66 3pA  
W)6U6  
?3]h~( =  
电汇telegraphic transfer (T.T) + W V@o'  
0!3!?E <  
y}(_SU  
[VfL v.8 w  
邮汇postal order||postal note (Am.)||post office order||money order I T*fjUY&  
H @3$1h&YS  
:d!i[W*  
8.Pcr<  
本票promissory note (P/N) {q5hF5!`)  
Y;a6:>D%cT  
9b{g+lMZo  
Wh#_9);  
押汇负责书||押汇保证书letter of hypothecation v :'P"uU;4  
')C _An>X6  
& *V0(  
Y-}hNZn"{  
副保||抵押品||付属担保物collateral security TE*>a5C|  
a}^!TC>%1i  
sqq/b9 uL/  
?X8K$g  
担保书trust receipt||letter of indemnity M]8eW  
u;l6sdo  
Ym rpf  
44/ 0}v]  
承兑||认付acceptance 4wM$5  
IkE'_F  
^)eessZ  
Gaw,1Ow!`2  
单张承兑general acceptance ^c; skV&S  
0{{p.n8a~  
T }8r;<P6  
n@ yd{Rc  
有条件承兑qualified acceptance 2vW,.]95M  
hc@;}a\Y  
"6[Ax{cM  
e>)}_b  
附条件认付conditional acceptance +v`^_  
{ V =:O  
?j^?@%f0  
gZ79u  
部分认付partial acceptance   K|Ij71  
    
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