论坛风格切换切换到宽版
  • 2860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。   aO :wedfl  
会计报表statement of account }F3}-5! [  
0 XV8 B  
rro92(y  
kSJWXNC  
往来帐目account current l{tpFu9v  
LIfQh  
'Rbv3U  
$ M?VJ\8  
现在往来帐||存款额current accout (tQ#( '(w  
_*\:UBZx6  
zu8   
e UMOV]h  
销货帐account sales 64]_o/u5W4  
Wk1o H  
ug]WIG7 S  
D@9adwQb  
共同计算帐项joint account aLZza"W  
%JUD54bBt  
^P30g2gv>  
G 3))3]  
未决帐项outstanding account b CWSh~  
-/ 5" Py  
Ql`N)!  
MTm}qx@L  
贷方帐项credit account||creditor account 9FB k|g"U)  
F@ Sw  
[D/q   
YN.[KQ(!  
借方帐项debit account||debtor account cJ[ gCS  
"^/3?W>  
)fPN6x/e  
{D6lS j  
应付帐||应付未付帐account payable qg_M9xJ  
5d ?\>dA  
.g Z1}2GF=  
TVy\%FP^L  
应收帐||应收未收帐account receivable u!$+1fI>  
D(bQFRBY6"  
}Xa1K;KM{  
2G=prS`s  
新交易||新帐new account ck0K^o v  
-8Z;s8ACo  
be^+X[  
]7+9>V  
未决帐||老帐old account k*xMe-  
 .7GTL  
IR_&dWHyc  
&E& _Z6#  
现金帐cash account ~m`j=ot  
pi?$h"y7Q  
z89!\Q  
3^!Y9$y1  
流水帐running account '! \t!@I$  
MS7rD%(,'  
*;E\,,Io  
!>E$2}Q|]  
暂记帐||未定帐suspense account <V} ec1  
?$v*_*:2h  
92F 9)S{"  
$"e$#<g  
过期帐||延滞帐overdue account||pastdue account Pp{Re|.  
E\/J& .  
H6o_*Y  
TzSEQ S{  
杂项帐户sundry account luvxwved  
g \;,NW^  
4,g[g#g<q  
h^ o@=%b  
详细帐单||明细表detail account }0okyGg>q  
^*g= 65!1  
AHB_[i'>7  
4:zyZu3fm  
呆帐bad account s~i 73Qk/  
lGhh H _  
i>j(Dsv  
Y|X!da/  
会计项目title of account }.L:(z^L,Y  
>;s!X(6 b  
! (H RP9  
b)(si/]\  
会计薄||帐薄account-book }5b ,u6  
H`T8ydNXa  
3[*x'"Q;H  
.ri?p:a}w  
营业报告书||损益计算表account of budiness||business report ->9waXRDz)  
+T8h jOkC  
)x& 4 Q=  
P*!~Z *"  
借贷细帐||交验帐account rendered K^m`3N"  
]39])ul  
[wkSY>Gu  
rnSrkn"j{  
明细帐account stated Nu,t,&B   
]K-B#D{P  
#&sw%CD  
P[K42 mm  
与…银行开立一户头to open an account with N2uTWT>  
49!(Sa_]j  
v;.w*x8Jw  
W.sH  
与…银行建立交易to keep account with .VA'W16  
AMe_D  
VJbn/5+P  
2J&J  
继续记帐to keep account ?m bI6fYv  
19 ]O;  
-~NjZ=vPh  
<Kk[^.7C;  
与…有交易to have an account with "ivSpec.V  
lz:+y/+1  
GLiD,QX<  
LZ4Z]!V  
作成会计帐||有往来帐项to make out an account with LL%s$>c65A  
0RF<:9@x2  
:F.eyA|#@G  
?WBA:?=$58  
清算||清理债务to make up an account z^Y4:^L~I  
i Qa=4'9;  
2 #_ i_j  
QI4a@WB]ok  
清洁帐目||与…停止交易to close ones account with - (VX+XHW  
S{S.H?{F  
#gSIa6z1W  
-~TgA*_5]  
结帐to close an account OV`#/QL  
|IZFWZd  
rrrn8b6  
AiUK#I  
清理未付款to ask an account||to demand an account mNQ*YCq.  
&eFv~9  
tD+K4 ^  
JQ<9~J  
结清差额to balance the account with 115zvW  
w1,6%?p(O  
Ey]P >J  
iu+rg(*%  
清算to settle an account||to liquidate an account||to square an account ,3bAlc8D7  
E>&oe&`o'  
K {__rO  
zuYz"- (L  
审查帐目||监查帐目to audit an account 9 t"/@CH{  
EViDMp"  
s}Q*zy  
ZJ'FZ8Sx  
检查帐目to examine an account nA.~}  
6B&ERdoX  
qVr?st  
sSsRn*LN-:  
转入A的帐户to charge the amount to As account ;#n+$Q#:  
T?EFY}f  
8]A`WDO3  
WXX08"  
以计帐方式付款to pay on account x`Ik747^v  
lk%W2N5  
N6uKFQL:{  
T UO*w  
代理某人||为某人on ones account||on account of one 0 ChdFf7  
5tcJT z  
i1-wzI  
r1AG1Y  
为自己计算||独立帐目on ones own account (a@}J.lL  
_-nIy*',=  
hC2_Yr>N%  
S1E=EVG  
由某人收益并负风险on ones account and risk||for ones account and risk (db4.G+0  
MzCZj  
DS>qth  
 rhO 8v  
由某人负担for ones account||for account of one rRd8W}B  
$ v~I n  
%z5P%F'5   
rEY5,'?YHv  
按某人指示||列入某人帐户by order and for account of one Fa9gr/.F,@  
b(?A^ a  
YY9Ub  
IWP[?U=  
列入5月份帐目for May account /+ {1;}AT  
dx[kG  
XZ1WY(  
p<AzpkU,A  
编入某中帐项下to pass to the account of||to place to the account of % #-'|~  
;&U! g&  
X.hV MX2B  
a!*K)x,"<  
寄出清算书to send in an account||to send in render an account ~4C:2  
^laf!kIP  
-A;4""  
@DK;i_i  
支票薄cheque book _do (   
F<|x_6a\  
<O30X !QuK  
8VLD yX2-  
支票陈票人cheque drawer X)k+BJ  
h;Se.{  
H/BU2sa  
O"~BnA`dJ  
持票人cheque holder V.12  
BZ -)XF'4  
nk-V{']  
)1 =|\  
不记名支票cheque to bearer||bearer cheque >2@ a\  
-3eHJccB  
;'xd8Jf  
7(1UXtT  
记名支票||认人支票cheque to order " H; i Av  
oCR-KR>{Q  
;,Q6AS!  
i0e aBG]I  
到期支票antedated cheque fY{&W@#g  
a~"<lzu|$  
(v$$`zh  
{5N!udLDr5  
未到期支票postdated cheque Ss c3uo0  
KMZEUmY1R1  
Q ^z&;%q1  
_Vf0MU;3f+  
保付支票certified cheque  cnwpd%]o  
cri.kr9Y  
zMW[Xx!  
#(Ah>y  
未获兑现支票,退票returned cheque GO=3<Q{;  
pu9u b.  
Nw=mSW^E  
"f-z3kL  
横线支票crossed cheque ]f~mR_E  
ZJeTx.Gi6  
1} h''p  
A-XWG9nL  
普通横线general crossing FsyM{LT  
'AjDB:Mt$  
gjnTG:}}}+  
BO 3%p  
特别横线special crossing j,BiWgj$8  
5\|u] ~b  
H^ \2,x Z  
=f*Wj\  
空白支票blank cheque Z UCz-53  
4:S?m(ah/  
 }FoO  
/>E:}1}{  
失效支票,过期支票stale cheque ON~K(O2g(  
S0uEz;cE  
!YCus;B~  
5,n{-V  
普通支票open cheque @g~hYc  
qq1@v0  
#0wH.\79  
=TzmhX5  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Ar:ezA  
js#72T/_n  
j/<z[qr  
hR1n@/nh  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges nC> 'kgRt  
|-SImxV  
gE~]^B{  
O5?Gv??@  
支票换现金||兑现to cash a cheque "\l O1D  
Zg#VZg1 2  
%Qc5_of  
MPg"n-g*  
清理票款to clear a cheque Qso"jYl<  
|`50Tf\J  
JO `KNI  
&/7D4!N]  
保证兑现to certify a cheque }&h* bim  
5sc`L  
].C 4RH  
n2#Yw}7^,o  
填写支票数额to fill up a cheque />,Tq!i\4}  
+g6t)Gl  
P b(XR+  
#~Z55 D_  
支票上划线to cross a cheque 6mH --!j  
_ Db05:r@  
=oPc\VYW  
^XIVWf#`H  
开发支票to make out a cheque z :_o3W.E  
:GaK.W q  
." #M X!  
g[d.lJ=Q-N  
签发支票,开立支票to draw a cheque||to issue a cheque 0 ; bi*2U  
t'{\S_  
a9=pZ1QAG  
V #Px  
透支支票to overdraw a cheque ! 9U  
7oK7f=*Q  
;GgW&*|  
|QI FtdU5T  
背书支票to endorse a cheque +?!x;qS^  
W]t!I}yPR  
"&,Gn#'FG  
4R~f   
请付票款||清付票款to pay a cheque||to honour a cheque PU6Sa-fQ2,  
L:(>ON  
Y8^pgv  
Z?#_3h$"T  
支票退票to dishonour a cheque lhk[U!>#  
fW,,@2P  
Y<vsMf_U  
aq|R?  
拒付支票to refuse a cheque 9 EE},D  
h5:>o  
;B'5B]A3  
Q^iE,_ Zq  
拒付支票to stop payment of a cheque ]ZB^Hi_  
H)Zb_>iV  
XU3v#Du  
Ev R6^n/  
提示要求付款to present for payment l|O)B #  
1ud+~y$K  
Y~</vz+H  
kbxy^4"X  
见票即付持票人payable to bearer VGVZ`|  
 ;m;a"j5  
qJQ!e  
H.D1|sU  
支付指定人payable to order (L{Kg U&{$  
PyS~2)=B  
epWO}@ b a  
lDQ'  
已过期||无效out of date||stale [&Z3+/lR*  
WCg*TL}  
Zj*kHjn"  
P?y3YxS  
请给出票人R/D||refer to drawer TJB) ]d<  
8+L,a_q-  
}w#Ek=,s#o  
vSt7&ec  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds lE8M.ho\  
|b@H]c;"  
3N'fHy  
~4YLPMGKl  
文字与数字不一致words and figures differ R3G+tE/Y  
nZfU:N  
<h$Nh0  
C/JeD-JG  
支票 jAa{;p"jU  
X_7cwPY  
时间已过account closed PjH[8:,  
rcC}4mNe  
gbf-3KSp^  
6O`s&T,t  
更改处应加盖印章alterations require initials ii.L]#3y  
=1JS6~CTLN  
{M7`z,,[  
)w{bT]   
8$|< `:~J  
n>)'!   
时间已过effects not cleared Nn"[GB  
6N{V cfq  
X `[P11`  
wIrjWU2  
停止付款payment stopped wH=L+bA>a  
,ZpcvK/S  
PY4RwN  
X>[x7t:  
支票毁损cheque mutilated X#qm wcF  
p)t1] <,Of  
LDj'L~H  
+h64idM{U  
汇款||寄钱to remit||to send money V) $y  
^J?ExMu  
2k }:)]m  
"l-L-sc,  
寄票供取款||支票支付to send a cheque for payment -xJ_5  
%:v59:i}  
hPC t-  
J3]!<v=  
寄款人a remitter n21Pfig  
B!`Dj,_  
O8; `6r  
F:PaVr3q  
收款人a remittee A@8Ot-t:\2  
c+6/@y  
X5@S LkJ-`  
b8?qYm  
国外汇票foreign Bill |H:Jw xH  
-_m>C2$6x  
p.r \|  
,0'Yj?U>  
国内汇票inland Bill [-Zp[  
Di[}y;  
*]ROUk@K=  
AL%gqt]  
跟单汇票documentary bill ^2gDhoO_  
[0_JS2KE  
dmq<vVxC  
IETdL{ `~  
空头汇票accommodation bill o/EN3J  
]L'FYOfrpx  
e&Z\hZBb  
+Za ew679  
原始汇票original bill b#**`Y  
dXkgWLI~  
-#=y   
_(CuuP$`I  
改写||换新票据renewed bill ?'xTSAn  
a,o>E4#c  
0jS"PH? [  
4=j,:q  
即期汇票sight bill||bill on demand -mSiZ  
s m42  
'~dE0ohWb  
~c e?xr|  
…days after date||…days after date…日后付款 +%Vbz7+!  
h)%}O.ueB  
$ae*3L>5M  
x+kP,v  
…months after date||…months after date…月后付款 Qg)=4(<Hr  
4T*RJ3Fz!  
J`6X6YZ  
<O`yM2/pS  
见票后…日付款…days after sight||…days sight G2FP|mf,  
&*G+-cF  
dx=\Pq  
ya81z4?  
见票后…月付款…months after sight||…months sight _$<Q$P6y  
n-h2SQl!  
O"otzla  
_1z|Q C  
同组票据set of bills L*ZC` .h  
sGNVZx  
:!omog  
S.;>:Dd[K  
单张汇票sola of exchange||sole of exchange fIrl?X']  
NLe+  
Sz\"*W;>  
{HV$hU+_)Q  
远期汇票usance bill||bill at usance  P]bq9!{1  
r]x;JBy  
RU>Hr5ebo  
L  lP  
长期汇票long bill a:C'N4K  
#A8d@]Ps  
*7"R[!9  
Oeo:V"  
短期汇票short bill %21i#R`E  
` [ EzU+  
j@c fR  
T-Od|T@[  
逾期汇票overdue bill zl> l.zJ  
!Jo3>!,j  
y(pHt  
B,SH9,  
宽限日期days of grace 20hF2V  
4\HB rd#P  
WZk\mSNV  
sPCp20x:y8  
电汇telegraphic transfer (T.T) (fgX!G[W  
aqvt$u8  
Rd5ni2-nve  
,}M@Am0~  
邮汇postal order||postal note (Am.)||post office order||money order )k F/"' o  
|>( @n{  
$9znRTFEj  
1y5]+GU'`  
本票promissory note (P/N) 8uyUvSB  
e^g3J/aU  
e&dE>m  
; 6Wlu3I  
押汇负责书||押汇保证书letter of hypothecation 0_Hdj K  
i2{xW`AcUh  
g-=)RIwm  
p*10u@,  
副保||抵押品||付属担保物collateral security V/Hjd`n)`i  
'3Ir(]Wfd  
i/rdPbq  
DPvM|n`TW  
担保书trust receipt||letter of indemnity OE(H:^ZR  
!g /&ws&  
EG5'kYw2  
hWK}] gF  
承兑||认付acceptance bS{7*S  
.I{b]6  
<dx xXzLT  
\1 4"Bgj1  
单张承兑general acceptance ;dl>  
i^9PiP|U  
.BGM1ph}~  
./@!k[  
有条件承兑qualified acceptance LTu cs }  
C+-GE9=  
de{KfM`W;  
:ho)3kB  
附条件认付conditional acceptance )SZt If  
7s_#X |A$  
>:M3!6H_~{  
-;_`>OU{  
部分认付partial acceptance   2= X2M  
    
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