论坛风格切换切换到宽版
  • 3441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。   Ni Y.OwKr  
会计报表statement of account ^)%TQ.  
RK\$>KFE  
nf,u'}psdJ  
?Mj@;O9>'  
往来帐目account current 6)#=@i` \  
C#tY};t  
8Ben}j)H  
6b7SA ,  
现在往来帐||存款额current accout 2)4oe  
NU/:jr.W#  
Pu`;B   
c-" .VF  
销货帐account sales # M18&ld,r  
`F,*NESv  
a`E1rK'  
%VsIg  
共同计算帐项joint account Sf"]enwB  
UtzM+7r@  
IM8lA  
V'm4DR#M  
未决帐项outstanding account NB#-W4NA  
6U?z  
/^9KZj  
-+,3aK<[  
贷方帐项credit account||creditor account =H)"t:xE  
/5&' U!:+  
89+Q^79m  
xwe^_7  
借方帐项debit account||debtor account L>>Cx`ASi  
N~0~1 WQn  
uNXKUJ V0  
dHJ#xmE!pP  
应付帐||应付未付帐account payable ` Clh;  
+S C;@'  
k]] e8>  
TZ>_N;jTZ  
应收帐||应收未收帐account receivable g|V md  
'@3Kq\/  
o3kVcX^  
Ce-D^9kC  
新交易||新帐new account "&{sE RYY  
%[J|n~8_Z  
ffg b 3  
l 4e`-7  
未决帐||老帐old account 5rPK7Jh`B  
)a0%62  
! 1wf/C;=  
0.kQqy~5  
现金帐cash account bS"zp6Di  
Y2 QX9RN  
`zjbyY  
_=ziw|zI  
流水帐running account p&Ev"xhs  
uX8yS|= *  
Kjfpq!NYE  
C'oNGOEd  
暂记帐||未定帐suspense account ZgH(,g,TU  
5A`T}~"X  
9n!IdqKN  
2oFbS%OV  
过期帐||延滞帐overdue account||pastdue account w$j!89@)  
f>kW\uC  
MQ7Hn;`B  
} R s@  
杂项帐户sundry account 'pQ\BH  
{ZR>`'^:  
vzPuk|q3  
,'z=cB`+o  
详细帐单||明细表detail account N}5'Hk4+  
6E0{(*  
Jh!'"7  
m%[` NP (  
呆帐bad account X$(Dem  
%9Y3jB",2  
+x_9IvaW&?  
%FSY}65  
会计项目title of account rUOl+p_47  
<WCTJ!Z  
ux=0N]lc  
lk`,s  
会计薄||帐薄account-book LktH*ePO  
-FrNk>  
F* h\#?  
7,:$, bL  
营业报告书||损益计算表account of budiness||business report RZrQ^tI3"  
O=2SDuBZ  
j8 |N;;MN  
+%: /!T@@  
借贷细帐||交验帐account rendered s6+`cC4  
RhQ[hI  
w/UZ6fu  
y)]L>o~  
明细帐account stated i wS55o  
qrxn%#\XP  
G Rq0nhJ  
1p }:K`#{  
与…银行开立一户头to open an account with O\&[|sGY{  
DSX.84  
v[J"/ :]  
##_Jz5P  
与…银行建立交易to keep account with 6tKCY(#oO+  
V_p[mSKJv  
IqrT@ jgN-  
f tE2@}  
继续记帐to keep account /CfgxPo  
'j27.Ry.  
iB0#Z_  
;(I')[R "  
与…有交易to have an account with 4te QG  
6X`i*T$.  
5wgeA^HE2y  
 @& fAR2  
作成会计帐||有往来帐项to make out an account with l Taw6;  
\Jy/ a-  
eemw I  
T2/lvvG  
清算||清理债务to make up an account wu53e= /  
e$=UA%  
6L}}3b h  
wcW8"J'AH  
清洁帐目||与…停止交易to close ones account with &upM,Jsr*  
#ssSs]zl  
/.m &rS  
"Di8MMGOY  
结帐to close an account i0/RvrLc  
TcEvUZJ"  
}XcYIo#+t  
gR\-%<42  
清理未付款to ask an account||to demand an account ?=#vp /  
OJ!=xTU%h  
%3;vDB*L$  
Ae[Na: G+  
结清差额to balance the account with mMSQW6~j  
.,+TpP kc  
_`-trE.  
6zR9(c:a~  
清算to settle an account||to liquidate an account||to square an account 97 eEqI$#  
0tb%h[%,M  
b;k3B7<  
2/F";tc\'  
审查帐目||监查帐目to audit an account mtd ,m  
YkuFt>U9,  
Ef~Ar@4fA  
'^10sf`"  
检查帐目to examine an account 1~aP)q  
|x#w8=VP-  
$LkTu  
AS? ESDC  
转入A的帐户to charge the amount to As account ?_V&~?r   
1=U NA :t<  
]:_s7v  
($or@lfs  
以计帐方式付款to pay on account 1O,:fTG<  
l.nd Wv  
{i#z <ttu  
tPqWe2  
代理某人||为某人on ones account||on account of one 1LZ[i89&%  
O3KTKL]  
iKM!>Fi  
CR8szMa  
为自己计算||独立帐目on ones own account rHaj~s 4  
Mv?$zV"`#  
:tf'Gw6v  
l' mdj!{&  
由某人收益并负风险on ones account and risk||for ones account and risk X%rsa7H3J  
@ Cd#\D|  
q"9 2][}  
6Q*Zy[=  
由某人负担for ones account||for account of one D8 BmC  
fK{m7?V  
\` U=pZJ  
<{P`A% g@  
按某人指示||列入某人帐户by order and for account of one @i <vlHpl  
f Hd|tl  
cMK}BHOC  
sXaudT  
列入5月份帐目for May account W\Df:P {<  
Ygq;jX  
Lvd es.0|  
q5xF~SQGw2  
编入某中帐项下to pass to the account of||to place to the account of F87/p  
%EH{p@nM&-  
4&kC8 [r  
c:I %jm  
寄出清算书to send in an account||to send in render an account Rn$[P.||  
(Cb;=:3G  
MSaOFv_Q  
\k 6'[ln  
支票薄cheque book 6^e}^~|  
(L<q Jd1Q  
e|}B;<  
Z^!% b  
支票陈票人cheque drawer %E2b{Y;  
("KtJ  
1I?`3N  
8+@j %l j  
持票人cheque holder Ji4JP0  
IOT-R!.5V  
SA?lDRF  
UQ#t &  
不记名支票cheque to bearer||bearer cheque ZM16 ~k  
t>! Ok  
74r$)\q  
H~ E<ek'~  
记名支票||认人支票cheque to order N Hiac(&*  
C2{*m{ D  
i__f%j`!W  
t0_4jV t  
到期支票antedated cheque gA}?X  
6Ts[NXa  
=m;,?("7t3  
MY}/h@  
未到期支票postdated cheque Ggry,3X3  
0^vz /y1c  
uJ`:@Z^J  
+ib&6IU  
保付支票certified cheque K7X *N  
mw&'@M_(7  
9ZNzC i!  
ot0 g@q[3  
未获兑现支票,退票returned cheque d$^ @$E2f  
$0R5 ]]db)  
iPdS>e e  
 SQ&}18Z~  
横线支票crossed cheque 22'Ra[  
DwGRv:&HH  
iG#9 2e4  
"U!Vdt2vp  
普通横线general crossing g/frg(KF  
+Sc2'z>R  
*q"1I9zvT  
xR8y"CpE  
特别横线special crossing +%H=+fJ2}  
IrUoAQ2xpG  
ZUD{V  
jx{ fel  
空白支票blank cheque `A9fanh  
}@"v7X $  
g/(BV7V  
]ddH>y&o  
失效支票,过期支票stale cheque k[) /,1  
Po&'#TC1  
R xS{  
A'$>~Ev  
普通支票open cheque +koW3>  
ht#,v5oG>f  
I@5$<SN  
u{7->[=  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount F"cZ$TL]  
-Kw7! =_ g  
w/:ibG@  
p( )LQT!  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges <*+[E!oi  
M N (o  
n a*Z0y  
D<:zw/IRE  
支票换现金||兑现to cash a cheque 6q8PLyIp  
/E3~z0  
8H1&=)M=  
>6Jz=N,  
清理票款to clear a cheque AQ0zs y  
d,o*{sM5d  
\%B7M]P  
'v@*xF/L6a  
保证兑现to certify a cheque i9 V,  
;VEKrVD  
scTt53v^  
8)2M%R\THn  
填写支票数额to fill up a cheque _h`4`r  
Zmy cK:f  
qu^~K.I"  
,B /b>i  
支票上划线to cross a cheque E^A!k=>  
OG_v[  C5  
_k;HhLj`  
jtq ^((Ux  
开发支票to make out a cheque H : ;XU  
m=Gb<)Y  
tK?XU9o  
bvHQ# :}H  
签发支票,开立支票to draw a cheque||to issue a cheque |WpJen*?Y  
X4!Jj *  
O OXP1L  
4)>S3Yr  
透支支票to overdraw a cheque $~j9{*]5  
4#.Q|vyl]"  
5y] %Cu1.u  
CJDNS21m  
背书支票to endorse a cheque )]LP8 J&  
uHRxV"@}[1  
 ?>I  
d{7)_Sbky  
请付票款||清付票款to pay a cheque||to honour a cheque 7TU xdI  
/1D.Ud^  
R3LIN-g(  
B52dZb  
支票退票to dishonour a cheque TJ>1?W\Z  
rx@i .+  
HD1/1?y!@q  
U.b|3E/^  
拒付支票to refuse a cheque * UXa.kT@  
(ip3{d{CT]  
YfMs~}h,  
2- (}=N  
拒付支票to stop payment of a cheque g6S-vSX,  
0I do_V  
Twr,O;*u=  
yF_/.mI  
提示要求付款to present for payment ^#K^WV  
~*+evAP  
S v#,L8f  
oIMS >&  
见票即付持票人payable to bearer Fu\#:+5\  
84i0h$ZZo  
.I$+ E  
#XqiXM~^R  
支付指定人payable to order O*x~a;?G  
P"t Dq&  
2R^Eea  
,^ dpn  
已过期||无效out of date||stale PlT_]p  
vQy<%[QO  
,^< 39ng  
;B(16&l=q  
请给出票人R/D||refer to drawer wuXH'  
-/*VR$c  
]1|7V|N6  
[Ls%nz|  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds vq-;wdq?2  
4cJ/XgX  
$ 9E"{6;@  
&%k_BdlkQ  
文字与数字不一致words and figures differ klY, @  
r>PKl'IbE  
0dI7{o;<|  
"A5z!6T{  
支票 jqTK7b  
lH @goh  
时间已过account closed 1=!2|D:C)i  
E @Rb+8},"  
/^I!)|At  
(Kg)cc[B`  
更改处应加盖印章alterations require initials 7 n^1H[q  
gp H@F X  
 Bs>S2]  
9}42s+  
c? GV  
TC@F*B;  
时间已过effects not cleared nLPd]%78>  
KZaiy*>)  
\yLFV9P}EL  
"GJ.`Hj  
停止付款payment stopped vBM<M3  
/ T_v8 {D  
^EW6}oj[  
Y`6<:8[?  
支票毁损cheque mutilated :Dtm+EQ  
G Uh<AG*+  
=*>.z@WQ  
?[WUix;  
汇款||寄钱to remit||to send money Mpk7$=hjc  
*#@{&Q(Qh  
#G?",,&dM  
IF<T{/MA  
寄票供取款||支票支付to send a cheque for payment WU.eeiX  
m")p]B&i=  
+>c%I&h}`  
|S]fs9  
寄款人a remitter 4<5*H pW  
Gf9O\wrs  
I).eQ8:  
Ywcgt|  
收款人a remittee 8vfC  
%N\8!aXnf  
f'qM?GlET  
C{G%"q  
国外汇票foreign Bill }/IP\1bG  
)]E?~$,  
[i> D|X  
*<?KOM  
国内汇票inland Bill ec*Ni|`Z'  
4s"x}c">F  
B2WPbox  
vAOThj)  
跟单汇票documentary bill m Q<Vwx0  
xf|C{XV@H  
`>lY$EBG@[  
X]\; f  
空头汇票accommodation bill J'L6^-gV  
XG5T`>Yl  
(&_^1  
r $YEq5  
原始汇票original bill 8M BY3F  
KmqgP`Cu  
X2P8Zq=%a  
%.fwNS  
改写||换新票据renewed bill <u?\%iJ"  
i.FdZN{  
)<e,-XujY  
KR%NgV+}!0  
即期汇票sight bill||bill on demand @f,/K1k  
?]+! gz1  
q!Z{qt*`um  
i@%a!].I  
…days after date||…days after date…日后付款 (I{+ %  
muhu` k`C  
SxkY ;^-U  
ItZ*$I1<  
…months after date||…months after date…月后付款 rV*Ri~Vx  
lcfs 1].  
Ksk[sf?J&  
f/m0,EERk  
见票后…日付款…days after sight||…days sight )L_@l5l  
bJynUZ  
' wp _U /  
_~ 2o  
见票后…月付款…months after sight||…months sight 'HL.W](  
T]\'D&P~D  
V%`\x\Xat  
3wPUP+)c7  
同组票据set of bills ~Ds3 -#mMy  
dkQP.Tj$i  
DJ1!Xuu  
vSCJ xSt#e  
单张汇票sola of exchange||sole of exchange fOP3`G^\  
y3P4]sq  
crgVedx~}  
3k/X;:,.  
远期汇票usance bill||bill at usance @R`Ao9n9V  
o Z%oP V:  
g?u=n`k]\  
Xs~IoU  
长期汇票long bill aeEio;G1  
xE*. ,:,&  
02YmV%  
bu=RU  
短期汇票short bill B!4~A{  
J2$,'(!(  
p]7IoO -@  
Z ?F_({im  
逾期汇票overdue bill \86NV="U  
eEYz A  
VWk{?*Dp  
T5dnj&N ]  
宽限日期days of grace +.-mqtM  
_auFt"n  
U [Lr+nKo\  
w=5<mw  
电汇telegraphic transfer (T.T) tCv}+7)   
NC sem  
C>QWV[F  
B'bOK`p  
邮汇postal order||postal note (Am.)||post office order||money order [* |+ it+!  
/*t H$\6*  
s|k&@jH)  
Ue!yK  
本票promissory note (P/N) drbim8 !q~  
;R$2+9  
bYr*rEcA  
:BB=E'293  
押汇负责书||押汇保证书letter of hypothecation mri g5{  
aYc^ 9*7  
COHook(:  
y~Mu~/s  
副保||抵押品||付属担保物collateral security 2AEVBkF;M  
T9Fe!yVA  
1jpft3*x  
TYCjVxfu$  
担保书trust receipt||letter of indemnity {HFx+<JG  
x~](d8*=  
fm!\**Q1  
s@ 6Jz\<E  
承兑||认付acceptance oqzWL~  
,Kt51vGi  
e`Co ='  
MSB/O.  
单张承兑general acceptance *&hbfsP:  
m|v$F,Lv  
F^5\w-gLY  
hoLA*v2<  
有条件承兑qualified acceptance 3PlIn0+LX  
]zn3nhBI  
5qFHy[I A  
yD@1H(yM  
附条件认付conditional acceptance *Rxn3tR7  
~.tYYX<  
ux6p2Sk;K  
KN>h*eze  
部分认付partial acceptance   g{f7 } gTG  
    
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