论坛风格切换切换到宽版
  • 3864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。   qEpBzQ&gX6  
会计报表statement of account "Vh(%N`6  
T>z@;5C  
ZTun{Dw{  
 2AluH8X/  
往来帐目account current =SdWU}xn2  
J]N}8 0  
u+V;r)J{  
.UDZW*  
现在往来帐||存款额current accout s.~SV"  
1Zecl);O{  
$~-j-0 \m  
 2O  
销货帐account sales GZ e )QH  
=FKB)#N  
|N g[^  
OlK2< <  
共同计算帐项joint account 7%<jZ  =  
HaSH0eTw  
i|| YD-hkK  
p$V+IJtO(  
未决帐项outstanding account WX[y cm8  
^?A+`1-  
`bm-ONK  
~)Z`Q  
贷方帐项credit account||creditor account tY#^3ac  
EAI[J&c  
r~;N(CG  
^Nu} HcC+  
借方帐项debit account||debtor account c1/x,1LnMf  
%Xi%LUk{  
?( '%QfT  
l{R)yTO  
应付帐||应付未付帐account payable p<jr&zVEc>  
-1o1k-8d  
V]AL'}( 0  
|WX4L7yrhK  
应收帐||应收未收帐account receivable 1Y`MJ \9  
E% 'DIs  
\Q$);:=q Q  
{\ e}43^9N  
新交易||新帐new account bcYz?o6  
cBA[D~s  
~RJg.9V  
c[I,Sveq  
未决帐||老帐old account fP|\1Y?CS  
NWvxbv  
L_~G`Rb3  
f[RnL#*xJU  
现金帐cash account a$GKrc,z  
_H,RcpyJ  
Px8E~X<@  
AM[:Og S  
流水帐running account @^e@.)  
J]UH q$B  
?,NAihN]  
kr?| >6?  
暂记帐||未定帐suspense account tFwlx3  
u *< (B  
P#xn!fMi  
[>0r'-kI  
过期帐||延滞帐overdue account||pastdue account |?> h$'  
:wZZ 1qa  
wB^a1=C  
B_S3}g<~  
杂项帐户sundry account }FX Rp=s  
UOwNcY  
4Y!v$r  
9 2EMDKJ  
详细帐单||明细表detail account R<=t{vTJ5  
U QFuEI<1-  
^wlep1D  
U*@_T3N  
呆帐bad account 8`2K=`]ES+  
R32d(2%5K  
!xI![N^  
0 Yp;?p^  
会计项目title of account UU/|s>F  
cF2/}m]  
.tNB07=7  
#!/Nmd=Nj  
会计薄||帐薄account-book 4Z] 35*  
F'I6aE%  
YO,ldsSz|r  
Oq5k4  
营业报告书||损益计算表account of budiness||business report m 5Kx}H~  
zMKL: Um"  
~'3% Qr  
=S,<yQJ  
借贷细帐||交验帐account rendered U4gwxK  
Vz*'^=(o&  
H~Cfni;  
TE~@Bl;{?c  
明细帐account stated RHbwq]  
5b,98Q  
Vd4osBu{fY  
%*OJRL`  
与…银行开立一户头to open an account with In&vh9Lw  
7%"7Rb^@  
BP$#a #  
AHGcWS\,X  
与…银行建立交易to keep account with ;^]A@WN6_  
Y>~JI;Cu`  
c29Z1Zs2)  
_3a 5/IZ  
继续记帐to keep account @{u c  
;\+0H$  
Z.pw!mu"  
^%pwyY\t  
与…有交易to have an account with L ]c9  
cmI#R1\  
Qs:r@"hE  
7p6J   
作成会计帐||有往来帐项to make out an account with RZA\-?cO)  
`@7tWX0  
!$Z"\v'b  
R:N-y."La.  
清算||清理债务to make up an account QEa=!O  
7`HU wu  
sdQv:nd'R  
Ck?:8YlF  
清洁帐目||与…停止交易to close ones account with '.,.F0{x  
3:1 c_   
kB#vh  
mC92J@m/L!  
结帐to close an account L0tKIpk  
IviQ)h p  
-^v}T/Kl#  
@~3c"q;i7  
清理未付款to ask an account||to demand an account #Ca's'j&f  
!`o:+Gg@  
uFZB8+  
u V7Hsg9l  
结清差额to balance the account with rJp6d :M  
%PbqASm  
"%*lE0Tx  
yuEOQ\!(u  
清算to settle an account||to liquidate an account||to square an account +Q31K7Gr  
TZNgtR{q  
mX@* 2I  
s $x] fO  
审查帐目||监查帐目to audit an account yX3H&F6  
5C1Rub)  
L]N2r MM  
4!v UksM  
检查帐目to examine an account U^BXCu1km  
Mm H_gR  
K/v-P <g  
cE5Zxcn  
转入A的帐户to charge the amount to As account g4aX  
tkqBCKpDa  
o~_>p/7;  
x*8f3^ wE  
以计帐方式付款to pay on account h^kNM8  
~PW}sN6ppG  
DN':-P K  
R+VLoz*J6  
代理某人||为某人on ones account||on account of one a<jE 25t  
#aY<J:Nx  
Ja=70ZI^ 6  
ugCS &  
为自己计算||独立帐目on ones own account jI`To%^ Y  
Ty0T7D   
Q;ZHx.ye{  
m$mY<Q  
由某人收益并负风险on ones account and risk||for ones account and risk f \_!N "HW  
}_(^/pnk  
OMI!=Upz  
&Z;8J @  
由某人负担for ones account||for account of one 2vdQ&H4  
I5yd )72  
s/vOxGc  
s8Ry}{  
按某人指示||列入某人帐户by order and for account of one W$Q)aA7  
&xuwke:[  
:CST!+)o  
J*~2 :{=%  
列入5月份帐目for May account @ *O{*2  
)):22}I#  
d3=6MX[c  
ph12x: @B  
编入某中帐项下to pass to the account of||to place to the account of <Z:8~:@  
4:eq{n  
\P~rg~  
z5&%T}$tJ  
寄出清算书to send in an account||to send in render an account @23R joK  
`Ivw`}L  
/z)3gsF  
5 (21gW9  
支票薄cheque book fZV8 o$V  
r;on0wm&B  
x"l lX  
?+,*YVT  
支票陈票人cheque drawer [mf7>M`p]@  
N~S[xS?  
Uq] EJu  
O`[iz/7m  
持票人cheque holder  @6YBK+"  
q"LJwV}W  
Q_]!an(  
Ih-3t*L  
不记名支票cheque to bearer||bearer cheque 2^^'t6@  
j`|^s}8t  
F;Q_*0mIQ  
2Z;`#{  
记名支票||认人支票cheque to order *0&4mi8  
h%1~v$W`  
]o[X+;Tj|  
tf7v5iGe  
到期支票antedated cheque 2c"N-c&A  
#7~tL23}]  
%EVV-n@  
TvWU[=4Yk  
未到期支票postdated cheque ?zhI=1 ED%  
z>mZT.  
*qO]v9 j  
WpJD=C%  
保付支票certified cheque RQo$iISwy  
t(j_eq}J  
8_<&f%/  
QxL@'n#5   
未获兑现支票,退票returned cheque UVT >7  
+24|_Lx0  
ovQS ET18b  
~}$\B^z+  
横线支票crossed cheque zM_DE  
2Ft8dfdm`  
H b A3*2  
A#Q0{z@H  
普通横线general crossing 1!>bhH}{D  
@z r8%8n  
"M9TB. O  
;w+:8<mM}a  
特别横线special crossing nszpG1U:  
P1 7>6)a  
`jb0 +{08  
u\()E|?p  
空白支票blank cheque &Rt+LN0qB0  
]r/(n]=(  
C(F1VS  
(XbMrPKG  
失效支票,过期支票stale cheque &*(n<5 wt  
670J{b  
X"hOHx5P  
 eW%L$I  
普通支票open cheque rPiiC/T.`  
ilDJwZg #  
;f".'9 l^  
\#\`!L[1  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount |u^)RB  
(j8GiJ]{L,  
(MgL"8TS  
zQL!(2  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges tr}KPdE  
?vZWUWa  
"C:rTIH  
Y)'!'J  
支票换现金||兑现to cash a cheque Hi]vHG(  
Rz.i/w g}  
Ff[H>Lp~  
-]Q3/"Q  
清理票款to clear a cheque ltNuLZ  
2-8YSHlh  
}7iUagN  
gXq!a|eH  
保证兑现to certify a cheque v$t {o{3  
f zLANya  
NlA*\vco  
-`-ACWeNV  
填写支票数额to fill up a cheque a4yOe*Ak,F  
f|X[gL,B  
D",A$(lG  
AU0$A403  
支票上划线to cross a cheque S#P+B*v  
,"@w>WL<9  
| d~B]65t  
C@ FxB[  
开发支票to make out a cheque IgLVn<5n  
3sS=?q  
M]J[6EW  
l!\1,J:}Z  
签发支票,开立支票to draw a cheque||to issue a cheque ` !zQ  
Bp &6x;MJf  
B`LD7]ew  
CI IY|DI`l  
透支支票to overdraw a cheque ktN%!Mh\  
H9sZR>(^  
5_v5  
XQK^$Iq]V  
背书支票to endorse a cheque T48BRVX-F  
D._{E*vg  
k& OC&  
h{\t*U 54'  
请付票款||清付票款to pay a cheque||to honour a cheque /CIx$G  
lrCm9Oy  
\.5F](:  
:}^Rs9 '  
支票退票to dishonour a cheque *f{ 7  
v,n);  
}|AX_=a  
n.@#rBKZ  
拒付支票to refuse a cheque y*w"J3|29  
8098y,mQe  
5$anqGw  
P=2wkzeJj  
拒付支票to stop payment of a cheque  T&]Na  
xf'LR[M  
B i'd5B5  
yXkt:O,i  
提示要求付款to present for payment gRHtgR)T3  
VXiui'/(  
hMv2"V-X  
[U swf3  
见票即付持票人payable to bearer RZ*<n$#6  
B\f"Iirw  
CdZnD#F2  
TFo}\B7  
支付指定人payable to order S,XKW(5   
;;M"hI3@  
\Ps5H5Qk;  
;r3}g"D@  
已过期||无效out of date||stale )u<eO FI+  
lHcA j{6  
>$Fp}?xX   
f#1/}Hq/I  
请给出票人R/D||refer to drawer TopH E  
k j-=xhJ{=  
*u}'}jC1X  
C1 tb`  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -U7,k\g  
0Yp>+:#  
lVP |W:~K  
eap8*ONl  
文字与数字不一致words and figures differ X6'H`E[  
;ed#+$Na  
w\Iqzpikr  
ndqckT@93  
支票 C\OECVT  
X PA 0m  
时间已过account closed B@"J]S  
bf1)M>g,O  
N\'TR6_,b  
,%kmXh  
更改处应加盖印章alterations require initials 5\xr?`VZ  
CG.,/]_  
UoHd-  
_H8*ReFG  
S!`:E  
iKhH^ V%j  
时间已过effects not cleared v$;@0t:;#  
IytDvz*|  
W tVf wC_  
2[ksi51y  
停止付款payment stopped oPsK:GC`U  
i-]U+m*  
yyjw?#\8  
iy}xICt  
支票毁损cheque mutilated e?P%wqB  
x)_r@l`$ix  
x}|+sS,g  
YQYX,b  
汇款||寄钱to remit||to send money 6A?8t m/0  
Z%OW5]q  
e^8BV;+c  
NV6 G.x  
寄票供取款||支票支付to send a cheque for payment xG1?F_ ]  
T)~!mifX  
yPN+W8}f  
W~yLl%  
寄款人a remitter 0<Q*7aY  
Yz\ N&0"  
*{|$FQnR>(  
Pj&A=  
收款人a remittee `;cz;"  
$''UlWK  
VX!hv`E  
vY_e DJ~'  
国外汇票foreign Bill %J!NL0x_  
bb1  f/C%  
QZ~0o7  
N571s  
国内汇票inland Bill , D"]y~~I5  
#kci=2q_  
)NIv  "Q  
ke]Yfwk  
跟单汇票documentary bill Oyan9~  
p/&HUQQk  
3+V#[JBJv  
>pdnCv_c  
空头汇票accommodation bill ?oKL &I@  
I .P6l*$  
h/?6=D{  
T,OS0;7O  
原始汇票original bill :j,}{)5=  
9yL6W'B!  
CmnHh~ %  
l'uOORI  
改写||换新票据renewed bill ,H{={aln  
!i Jipe5  
M4:s;@qZ.  
l9J*um-  
即期汇票sight bill||bill on demand Z0\Iyc G  
J@Yj\9U  
gr+Pl>C{  
8R?I`M_b  
…days after date||…days after date…日后付款 CA*~2|  
328L)BmW  
&d,Wy"WPi  
]0-<>  
…months after date||…months after date…月后付款 YlKFw|=  
D/:3R ZF  
`eD1|Go9  
5v|EAjB6o  
见票后…日付款…days after sight||…days sight [.-a$J[4+F  
gDC2 >nV  
[K:29N9~4  
t!qwxX*$T  
见票后…月付款…months after sight||…months sight ArXl=s';s4  
-Qb0:]sV#  
^P$7A]!  
moG~S]  
同组票据set of bills Yqj+hC6>,  
~ffwLgu!  
bV6V02RF  
q qvF-mDN  
单张汇票sola of exchange||sole of exchange >rf5)Y~f  
h<NRE0-  
B*79qq  
 zy>}L #  
远期汇票usance bill||bill at usance ch })ivFP[  
BY( eV!  
*eGM7o*\X  
N !c gN  
长期汇票long bill |GuEGmR  
$ $4W}Ug3U  
ti9}*8  
P {H{UKs#  
短期汇票short bill vr4S9`,  
u-.L^!k  
4f {+pf^R  
LNiS`o\  
逾期汇票overdue bill XTo8,'UaP  
d)KF3 oA  
{ERjeuDm]  
&J(!8y*QyE  
宽限日期days of grace >S.91!x  
R|Y~u*D  
KyLp?!|>  
<[hz?:G"$  
电汇telegraphic transfer (T.T) /80YZ   
Z %EQt  
Dl A Z"C  
'C~9]Y].  
邮汇postal order||postal note (Am.)||post office order||money order [@2s&Ct;  
O?E6xc<8  
ym%o}( v-  
D9o*8h2$  
本票promissory note (P/N) |M E{gy`5  
p(?3 V  
m[8 @Unt  
xa#gWIP*  
押汇负责书||押汇保证书letter of hypothecation 3cT hu43c  
9p*-?kPb  
9L  HuS  
-3vh!JMN  
副保||抵押品||付属担保物collateral security ^:z7E1 ~  
r/Dd& x  
N-QCfDao  
!n zGH*td  
担保书trust receipt||letter of indemnity bn-=f b(  
]o*$h$?s  
hdg<bZk:  
, ` o+ ?  
承兑||认付acceptance ,q</@}.\wN  
w-FH hf  
\h#9oPy  
Qlh?iA  
单张承兑general acceptance $1e pf  
o4~kX  
/qXzOd  
7K:FeW'N  
有条件承兑qualified acceptance j^ I!6j=ZX  
CQ18%w6  
e5OVq ,  
FL&dv  
附条件认付conditional acceptance P` ]ps?l  
KN, 4@4  
`M]BhW)  
)7AM3%z1?  
部分认付partial acceptance   $5L(gn[  
    
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