论坛风格切换切换到宽版
  • 3838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。   iq`y  
会计报表statement of account #;'1a T  
%p?u ^rq  
5H#3PZaQ  
ANh5 -8y  
往来帐目account current i*j[j~2>C;  
<{.o+~k  
LV{a^!f`y  
XA{ tVh  
现在往来帐||存款额current accout t#mW`rGE_  
JpDc3^B*  
VmrW\rH@  
M?5[#0"&V  
销货帐account sales emb~l{K$  
=8 d`qS"  
]* -9zo0  
93:s[b mx  
共同计算帐项joint account _$"qC[.  
 @)iv'   
+vfk+6  
_T^ ip.o  
未决帐项outstanding account u79.`,Ad&  
& v=2u,]T  
>4=sEj  
bU1UNm`{C  
贷方帐项credit account||creditor account 67 >*AL  
pdsjX)O+f  
,WbO8#z+  
0Ph,E   
借方帐项debit account||debtor account 39?iX'*p  
:h1itn  
HS| &["  
Ps0'WRJnx  
应付帐||应付未付帐account payable |{]\n/M  
!<}<HR^ )  
+r9:n(VP  
/AWV@ '  
应收帐||应收未收帐account receivable ~q#UH'=%  
>1xlP/4jx  
lKEdpF<  
l"!.aIY"e  
新交易||新帐new account NvXds;EC  
d$g -u8  
%WHue  
oUR'gc :  
未决帐||老帐old account 6w<jg/5t  
g +p?J.+  
:<Y,^V(  
/r Zj=  
现金帐cash account 5>4<_-Tm  
XX~~SvSM  
LJYFz=p "  
| "DQ^)3Pi  
流水帐running account  V3K  
w<N [K>  
#Zk6   
azz6_qk8  
暂记帐||未定帐suspense account em<(wJ-Y  
HS]|s':  
Q&^ti)vB  
PoY+Y3  
过期帐||延滞帐overdue account||pastdue account 8$-(%  
OT{wqNI  
Dms 6"x2  
W"YFx*W  
杂项帐户sundry account c&IIqT@Gb0  
eiI}:5~ /g  
3,e^; {w  
*^ncb,1+i  
详细帐单||明细表detail account xl@l<  
" GkBX  
G%-[vk#]  
> y"V%  
呆帐bad account jTaEaX8+  
`gfh]7T  
2ksX6M3kY  
ZY+NKb_  
会计项目title of account Hq"i0X m  
g:`V:kbY$  
xR q|W4ay  
`] ;*k2  
会计薄||帐薄account-book ^tIs57!  
5X4; (Qj  
+'Pf|S  
7"w r8  
营业报告书||损益计算表account of budiness||business report IM|VGT0  
)8p FPr  
6%~ Z^>`N  
Co&#mVY4,  
借贷细帐||交验帐account rendered x6\EU=,  
Zsc710_  
pu A~}6C  
PsMoH/+"  
明细帐account stated 9^QiFgJ y  
_@;t^j+l  
;*5$xs&=_Z  
0#0[E,  
与…银行开立一户头to open an account with Z0s}65BR  
QI'ule  
w2_$>z  
n|sP0,$N1  
与…银行建立交易to keep account with x;dyF_*;  
Xd@  -  
<V0]~3  
pSvRyb.K  
继续记帐to keep account 0sM{yGu=,  
3Cmbt_WV  
rg64f'+Eug  
-b"mx"'?  
与…有交易to have an account with luRtuXn[8  
@(M-ZO!D  
AE? 0UVI  
]Qm$S5tU  
作成会计帐||有往来帐项to make out an account with )0 U VT[7  
s.`:9nj  
g|ewc'y  
3 5;|r  
清算||清理债务to make up an account ej,j1iB  
88x_}M^Fnl  
n4\UoKq  
PKFjM~J  
清洁帐目||与…停止交易to close ones account with c u*8,*FU  
kKL'rT6z  
~Gm<F .(+  
nb dm@   
结帐to close an account no_;^Ou?  
$X<O\Kna  
"`HkAW4GZa  
Ey96XJV  
清理未付款to ask an account||to demand an account /}A"F[5  
HO[W2b  
#0>??]&r  
9'+Eu)l:  
结清差额to balance the account with kT)[<`p  
n'*4zxAA  
n Mm4fns  
IlN: NS  
清算to settle an account||to liquidate an account||to square an account PJ}d-   
GPV=(}z  
@9#l3  
q_iPWmf p*  
审查帐目||监查帐目to audit an account j'r"_*%  
hK^(Y  
#C^)W/dP  
BwOIdz%]OY  
检查帐目to examine an account SFqY*:svOw  
"[h9hoN  
R(p`H}^  
A1>fNilC9  
转入A的帐户to charge the amount to As account En!X}Owh  
oVlh4"y#Lf  
6[+@#IWx  
+}3l$L'bY  
以计帐方式付款to pay on account >^Rkk {cc  
by}C;eN  
:Kq]b@ X  
7m.#No>^  
代理某人||为某人on ones account||on account of one JR6r3W  
{:=sCY!  
ri.}G  
 T.d1?  
为自己计算||独立帐目on ones own account ZZ'5BfI"I%  
ya3k;j2C  
}ejZk bP  
M'gGoH}B+q  
由某人收益并负风险on ones account and risk||for ones account and risk KXrZ:4bg  
z|Y  Ms?  
`:b*#@  
a gk w)#  
由某人负担for ones account||for account of one Ww=^P{q\  
6W\G i>  
=D~>$ Y  
XrUc`  
按某人指示||列入某人帐户by order and for account of one d#8 n<NM  
r7ebFJEf  
9{*$[%d1  
52,[dP,g  
列入5月份帐目for May account sP:nTpTsC  
VW`SqUl  
_DouVv>  
T W#s)iDi  
编入某中帐项下to pass to the account of||to place to the account of =;Q:z^S  
,A%p9  
/@w w"dmqU  
?lca#@f(  
寄出清算书to send in an account||to send in render an account {gz-w|7  
rP{Jep!  
[s{ B vn  
a%nf )-}|  
支票薄cheque book c_4K  
O!G!Gq&  
(b;Kl1Ql]  
FG!2h&k  
支票陈票人cheque drawer pC~ M5(F_  
^UCH+C yl  
s_;o1 K0  
E1j3c :2  
持票人cheque holder ID: tTltcc  
+OI<0  
"&:H }Jd  
F|jl=i  
不记名支票cheque to bearer||bearer cheque \483S]_-z{  
VUi> ]v/e  
boq=@Qh  
W3zYE3DZf  
记名支票||认人支票cheque to order i E?yvtr8  
[ $5u:*  
'NMO>[.  
4/ WKR3X  
到期支票antedated cheque QWc,JCu  
u69UUkG  
%*NED zy  
[l/! &6  
未到期支票postdated cheque #w3J+U 6r  
&,P; 7R  
zpD?5  
>0z`H|;  
保付支票certified cheque %8H$62w]  
TSD7R  
Xs{PAS0  
d#OAM;0}5  
未获兑现支票,退票returned cheque k;B[wEW@  
;W T<]  
C  :An  
y/E:6w  
横线支票crossed cheque OxPl0-]t  
2!6E~<~HC  
Y&1N*@YP  
$4mCtonP=  
普通横线general crossing L+S)hgUH  
t`="2$NO  
q_6fr$-Qh  
2F+"v?n=\  
特别横线special crossing >$tU @mq  
wfv\xHG  
5E]iv^q%  
*MS$C$HOq  
空白支票blank cheque gW<6dP'v  
Lk!m1J5  
DS;\24>H  
soLW'8  
失效支票,过期支票stale cheque {i+ o'Lw  
!u'xdV+bf  
gD51N()s,  
R`Fgne$4  
普通支票open cheque `#' j3,\6  
|{Ex)hkw  
oNIYO *[  
8Ji`wnkXe  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ^.R!sQ  
(3K3)0fy  
N,Z* d  
Z.&/,UU:4  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges I eJI-lo  
/7])]vZ_  
Ge/K.]>i  
ilde<!?  
支票换现金||兑现to cash a cheque <5D4h!  
! d<R =L  
f=k#o2  
ZG 0^O"B0  
清理票款to clear a cheque [|ZFei)r  
xVw@p R;  
%L^(eTi[  
"9r$*\wOf  
保证兑现to certify a cheque q01 L{~>bz  
g<(!>:h  
wgIm{;T[u  
{f\wIZ-K A  
填写支票数额to fill up a cheque "T_9_6tH  
;-8.~Sm  
J H{/0x#+  
=3c?W&:  
支票上划线to cross a cheque ~Ni  
z &X l  
f*<Vq:N=\  
hcj]T?  
开发支票to make out a cheque J}&Us p  
YTFU# F  
&:5*^1oP  
McN[  
签发支票,开立支票to draw a cheque||to issue a cheque 1$eoW/8.  
_Iminet  
QK?V^E  
XrM+DQ;  
透支支票to overdraw a cheque CDM6o!ur3  
'x{oAtCP9  
>#$SaG!  
m=sEB8P  
背书支票to endorse a cheque  u&#>)h  
SFRP ?s  
2=- .@,6  
ed`"xm  
请付票款||清付票款to pay a cheque||to honour a cheque BW7AjtxQ&  
A!Cby!,  
'o6}g p)  
pdRM%ug   
支票退票to dishonour a cheque . 2$J-<O  
/^AH/,p  
u 0Wt"d-=  
UP^8Yhdo  
拒付支票to refuse a cheque q@~g.AMCB  
TL2E|@k1]  
9tJ0O5  
z^U+ oG  
拒付支票to stop payment of a cheque ?)|}gr  
mFF4qbe  
U}5fjY  
v']_)  
提示要求付款to present for payment 84QOW|1  
{ogBoDS  
fr/EkL1Dl  
$KYGQP  
见票即付持票人payable to bearer A:< %>  
M !'d  
>O?WRC B  
RFL * qd4  
支付指定人payable to order |-x-CSN  
i8V\x>9  
Z?{\34lPj  
y017 B<Ou  
已过期||无效out of date||stale ks C_F8Q+  
3_)I &RM  
7A\`  
2{& A)Z!I  
请给出票人R/D||refer to drawer ;[::&qf  
j**[[  
QT,T5Q%JP:  
LZn'+{\`  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \Ip)Lm0  
#gQn3.PX+y  
+a!3*G@N+  
xn3 _ ED  
文字与数字不一致words and figures differ {!|4JquE_  
Ei_ ~ K';  
pq{`WgA^  
t,7%| {  
支票 R xMsP;be  
ie6 c/5  
时间已过account closed 2'?'dfj  
t Ly:F*1i  
!d N[9}  
G x[ZHpy;  
更改处应加盖印章alterations require initials gTho:;q7a  
0SL{J*S4[#  
49MEGl;K0\  
lAU99(GXV  
_iJ~O1qx,w  
<IZt]P  
时间已过effects not cleared \P.h;|u  
!kE5]<H\  
O=2|'L'h!  
J{ju3jo  
停止付款payment stopped ",b:rgpRp  
w ~*@TG  
^&?,L@ fW  
Q~ U\f$N  
支票毁损cheque mutilated UGPDwgq\v  
}Z"iW/?"  
FW|& iS$  
dTg`z,^F  
汇款||寄钱to remit||to send money [ \_o_W  
TwkT|Piw S  
DO: ,PZX  
|R9Lben',  
寄票供取款||支票支付to send a cheque for payment kG>jb!e@(  
%y6Q3@  
XGSFG ~d  
^ j\LB23  
寄款人a remitter x?wvS]EBg  
gs'M^|e)  
NpH8=H9  
<VxA&bb7c  
收款人a remittee hObL=^F  
w<9rTHG8,  
O@Aazc5K  
.C^P6S2oJ  
国外汇票foreign Bill b&rBWp0#  
B#V""[Y9  
LIID(s!bX  
cLZ D\1Mt  
国内汇票inland Bill |o 5eG><  
OXQ*Xpc  
^@^8iZ  
m# {'9 |  
跟单汇票documentary bill ?J:w,,4m  
O*:87:I d  
X"{%,]sb G  
Uc tlE>X`  
空头汇票accommodation bill Y7t#)?  
& &}_[{fc  
uuY^Q;^I*  
kd 'b_D[$H  
原始汇票original bill 9\_s&p=:.  
ZsP^<  
Cf[tNq  
q}@L"a`  
改写||换新票据renewed bill o,rF15  
2)=whnFS  
=7Ud-5c  
eft=k}  
即期汇票sight bill||bill on demand o[!'JUxZ  
+fVvH  
rbd0`J9fq  
p'h'Cz  
…days after date||…days after date…日后付款 X?_rD'3  
{>ba7-Cy+y  
~wa4kS<>  
1-gM)x{Jr  
…months after date||…months after date…月后付款 x/s:/YN'  
e@h{Ns.1-  
G+c&e:ip<  
N'2?Zb  
见票后…日付款…days after sight||…days sight M}|(:o3Yo  
*Dp&;,b  
E'WXi!>7p  
S F)$b  
见票后…月付款…months after sight||…months sight r)t[QoD1  
~-'2jb*8  
p.W7>o,[w  
|P5dv>tb F  
同组票据set of bills \g34YY^L3  
I 1 ]YT  
>|SIqB<%:  
0!\gK <,z  
单张汇票sola of exchange||sole of exchange $wM..ee  
B /;(#{U;  
ko}& X=  
=IL\T8y09  
远期汇票usance bill||bill at usance +-!3ruwSn  
]t 0o%w  
,buX|  
)?jFz'<r  
长期汇票long bill .B`$hxl*0c  
&E`Nu (e  
FS"Ja`>j~  
IOFXkpK R  
短期汇票short bill \92M\S  
o CCtjr  
w[z=x  
?xaUWD  
逾期汇票overdue bill  9tpyrGv  
u(Mbp$R' ?  
0/ QDfA?  
1EV bGe%b  
宽限日期days of grace ?6 2zv[#  
"r6qFxY  
j([b)k=  
I!/EQO|  
电汇telegraphic transfer (T.T) M{L<aYe  
[],[LkS  
XGZZKvp  
_h1bVd-  
邮汇postal order||postal note (Am.)||post office order||money order `v?hL~  
6Jgl"Jw8  
?,VpZ%Df2  
0s`6d ;  
本票promissory note (P/N) k)knyEUi  
t3$cX_  
$@VJ@JAe  
fS}Eu4Xe  
押汇负责书||押汇保证书letter of hypothecation ~;(\a@ _  
72| gzm  
wQ(DX!   
)nHMXZ>Td  
副保||抵押品||付属担保物collateral security 7b1 yF,N  
1'~+.92Y  
E:rJi]  
p7+{xXf  
担保书trust receipt||letter of indemnity 2@(+l*.Q  
/,:cbpHsu  
b#7nt ?`7p  
vT5GUO{5  
承兑||认付acceptance $idToOkw  
nIH(2j  
L@MCB-@V  
yMW3mx301j  
单张承兑general acceptance YEV;GFI1  
q!&:y7O8  
j&DlI_  
]>)}xfL &,  
有条件承兑qualified acceptance e|A=sCN-  
Rq1 5AR  
i.9}bw 9u@  
p !DdX  
附条件认付conditional acceptance a\-5tYo`u  
Wr Wz+5M8  
++2a xRl  
v*excl~  
部分认付partial acceptance   '1!%yKc0  
    
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