论坛风格切换切换到宽版
  • 2315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。   t p.qh]2c  
会计报表statement of account wo[W1?|s  
BV&}(9z  
<)]B$~ (a  
!o 7uZC\  
往来帐目account current :!1B6Mc  
5U[;T]{)e  
Z<|ca T]Q(  
gT R:9E:B  
现在往来帐||存款额current accout [JGa3e  
ujcNSX*  
[j5 ^Zb&0  
,F J9C3  
销货帐account sales (o\:rLZu  
 jK &kQ  
48n>[ FMSR  
}b YiyG\  
共同计算帐项joint account #TUsi,jG  
I,AI$A  
^AD/N|X^  
7;n'4LIa9  
未决帐项outstanding account 4kA/W0 VG  
/s=TLPm  
-{ZTp8P>  
Z\{WBUR;4t  
贷方帐项credit account||creditor account XTyn[n  
{ >Y<!  
11 .RG *  
Gr#p QE2;  
借方帐项debit account||debtor account awXL}m[_!  
;P _`4w3  
LIVVb"V|,  
vdNh25a<h  
应付帐||应付未付帐account payable 8@/]ki `>  
g B<p  
\nx ^=4*yk  
5in6Y5ckj  
应收帐||应收未收帐account receivable FQ?H%UcW  
0sq/_S  
|n=kYs  
i<1w*yu  
新交易||新帐new account ^?toTU   
S]1+tj  
A A<9 XC  
G_[|N>  
未决帐||老帐old account s iv KXd  
mb?DnP,z  
4%p5X8|\ih  
(1(3:)@S6  
现金帐cash account H U$:x"AW  
,q/K&'0`  
_>A])B ^  
GwwxSB&y  
流水帐running account ygUvO3Z  
VPn #O  
4lb3quY$Us  
+]CKu$,8  
暂记帐||未定帐suspense account kd 'qYh  
dlK#V)  
3VA8K@QiRm  
"a`0s_F,^  
过期帐||延滞帐overdue account||pastdue account v<tH 3I+   
w_,.  
{*t'h?b  
yi# Nrc5B  
杂项帐户sundry account +tkd($//  
b3EW"^Ar  
`Xmf4  
 mbd  
详细帐单||明细表detail account ))G%C6-  
(LRv c!`"  
.(CzsupY_q  
%MbjKw  
呆帐bad account MJV&%E6{:{  
ui G7  
.XURI#b  
Tr/wG  
会计项目title of account w69`vK  
i3;Z:,A4NN  
>|@ /GpD  
`z5j  
会计薄||帐薄account-book j^iH[pN] \  
cKF02?)TX  
q'+XTal  
YV{^S6M  
营业报告书||损益计算表account of budiness||business report kc|`VB8L  
vCbqZdy?  
*qY`MW  
)/bt/,M&}  
借贷细帐||交验帐account rendered |KU>+4 = @  
z O$SL8U  
[:g6gAuh,  
Mk|h ><Q"  
明细帐account stated c !P9`l~MQ  
CL9p/PJ%e  
_rs!6tp  
:;{U2q+  
与…银行开立一户头to open an account with W|D'S}J  
#5G!lbH  
RS<c&{?  
&}:Hp9n  
与…银行建立交易to keep account with o0s+ roiD  
T"9`[Lzva  
vh?({A#>.E  
A{9Hm:)  
继续记帐to keep account R*Pfc91}  
1/gY]ghL  
"M_X9n_  
@WBy:gV"  
与…有交易to have an account with (.%:Q0i1  
,a^_ ~(C  
RFg$N@g,  
te" 8ZmJ  
作成会计帐||有往来帐项to make out an account with -U%wLkf|  
ttZ!P:H2  
HewVwD<C  
QE< 63|  
清算||清理债务to make up an account OX|/yw8  
=,gss&J!!  
 A3'i -  
2 c8,H29  
清洁帐目||与…停止交易to close ones account with :Nc~rOC _  
~+3f8%   
,W{Qv<oo  
.t"s>jq 1  
结帐to close an account JkQ4'$:  
ZW+{<XTof4  
1mI)xDi9  
I|Z5*iXqCm  
清理未付款to ask an account||to demand an account qx0J}6+NlU  
Qkr'C n  
#ye++.7WK  
Z?"Pkc.Ei  
结清差额to balance the account with l4;/[Q>Z  
Am  kHVg  
68 -I2@&  
B Sb!{|]  
清算to settle an account||to liquidate an account||to square an account /=m=i%& #  
mqq~&nI  
x0Tb7y`  
>L&>B5)9  
审查帐目||监查帐目to audit an account 2{+\\.4Evk  
Q$kSK+ q!  
ut-UTW  
&~$^a1D6  
检查帐目to examine an account "5K x]y8  
VWLou jB  
5f}63as  
,p$1n;  
转入A的帐户to charge the amount to As account  &h4(lM  
V)N9V|O'  
J,{sRb%  
Gt6$@ji4u  
以计帐方式付款to pay on account !8l4H c8  
(O&ooM* o  
E@ t~juF!  
uo 7AU3\  
代理某人||为某人on ones account||on account of one ] MUuz'<  
Fo;xA  
9-bDgzk   
(U$ F) 7  
为自己计算||独立帐目on ones own account X*%KR4`  
/JR*X!&"  
x]y~KbdeB  
!Otyu6&  
由某人收益并负风险on ones account and risk||for ones account and risk $stJ+uh  
)5&w  
lD !^MqK  
F5+f?B~?R?  
由某人负担for ones account||for account of one !30Dice  
93o}vy->  
eT}c_h)  
]<z>YyBA  
按某人指示||列入某人帐户by order and for account of one (MNbABZQ  
/A <L  
G.T}^ xHmL  
aQinR "o  
列入5月份帐目for May account 9.1%T06$  
1[X+6viE  
Sfh\4h$H  
5;dnxhf  
编入某中帐项下to pass to the account of||to place to the account of oEKLuy  
 eCk}B$ 2  
~p oy`h'  
rC/m}`b  
寄出清算书to send in an account||to send in render an account kS=OX5  
%3z-^#B=  
q jUQ2d  
uWi+F)GS^K  
支票薄cheque book a7OD%yQ  
LA"`8  
XQlK}AK  
;t"#7\  
支票陈票人cheque drawer `sJkOEc`  
=wI ,H@  
%4+r&  
MH!'g7iK8  
持票人cheque holder 1(rH5z'F  
0Ba-VY.H  
,Qj7wFZ  
z#bO FVg#  
不记名支票cheque to bearer||bearer cheque .xCO_7Rd  
obaJT"1  
\gj@O5rGP  
Tfs7SC8ta  
记名支票||认人支票cheque to order HtmJIH:  
]}KmT"vA  
e[w)U{|40  
~G5)ya-  
到期支票antedated cheque (j}"1  
r-&4<=C/N  
A[=)Zw "  
>9Ub=tZm  
未到期支票postdated cheque ldi'@^  
G~u94r w|:  
tC-(GDGy5  
7 P=1+2V  
保付支票certified cheque R;'Pe>  
0(:"q!h  
3 D;\V&([  
Mq6.!j  
未获兑现支票,退票returned cheque gWgYZX  
BNu zlR  
c?>Q!sC  
+a nNpy  
横线支票crossed cheque 2$=?;~  
waO*CjxE:  
q;t T*B W  
Ok2k; +l  
普通横线general crossing rc 9 \  
!u>29VN  
p24sWDf  
xREqcH,vU  
特别横线special crossing B.0(}@  
3DMfR ofg  
YNHn# 98\  
U#d&#",s  
空白支票blank cheque IWuR=I$t  
O^F%ssF8  
>vt#,8VAN  
2vu"PeU9  
失效支票,过期支票stale cheque pbR84g^p.S  
qmtVk  
y%`^* E&  
UH.M)br  
普通支票open cheque 1MX:^L!f8  
byyz\>yAVq  
_"##p  
9V[|_  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount mS&[<[x  
l J;wl|9  
:$dGcX}  
c*HS#C7'2  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges G@ BrU q  
P[% W[E<  
.e"De-u  
bX=ht^e [  
支票换现金||兑现to cash a cheque FFK79e/5  
MU-ie *+  
z! D >l  
 ZRsDn  
清理票款to clear a cheque Xe:B*  
p_!Y:\a5  
z,I7 PY& G  
o T5?*3f  
保证兑现to certify a cheque v^H DR 3I  
DUM,dFIlvF  
D8paIp  
+\\*Iy'xK  
填写支票数额to fill up a cheque KFCuv15w,3  
UN_lK<utF  
=@G#c5H*  
Ajs<a(,6  
支票上划线to cross a cheque >"5^]o2?~l  
U I_|VU>J  
J<>z}L{  
l/DV ?27  
开发支票to make out a cheque =_D82`p  
M5: f^  
W6E9  
`jvIcu5c  
签发支票,开立支票to draw a cheque||to issue a cheque ^$`xUKp`pn  
}8fxCW*|  
05=O5 <l  
f?2Y np=@  
透支支票to overdraw a cheque G5kM0vs6L  
bxqXFy/I  
^qIp+[/'  
[o*u!2 r  
背书支票to endorse a cheque B.'@~$  
j/ #kO?  
>O9j},X  
|t4k&Dkx`  
请付票款||清付票款to pay a cheque||to honour a cheque xQk]a1  
pIC CjA?3@  
#- z*c  
\#m;L/D  
支票退票to dishonour a cheque gupB8 .!  
n-}:D<\7  
 aVz<RS  
jE&kN$.7j  
拒付支票to refuse a cheque e ! 6SJ7xC  
 ^G~W}z?-  
^h1VCyoR*  
'R*xg2!i  
拒付支票to stop payment of a cheque cx_[Y  
(W5E\hjJ  
DcQ^V4_  
]^3_eHa^d  
提示要求付款to present for payment x +q"%9.c  
]i8K )/  
f"k?Ix\ e  
-=Q_E^'  
见票即付持票人payable to bearer XG<^j}H{}  
MN$j{+!Q  
nbMH:UY,J  
83 412@&  
支付指定人payable to order nxsQDw\hy  
f`:e#x  
E,c~.jYc  
5y(irbk7  
已过期||无效out of date||stale SR*%-JbA  
bsuUl*l)  
kZU8s'C  
^W_}Gd<-#Y  
请给出票人R/D||refer to drawer ^n@iCr9  
V~Tjz%<  
s| pb0  
@E,{p"{  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds q[M7)-  
c~5#)AXMT  
}(a y(  
d%t]:41=Z  
文字与数字不一致words and figures differ C: kl/9M@  
7v?tSob:b  
S4qh8c  
]WWre},  
支票 hO;bnt%(  
\$?[>=<wB  
时间已过account closed D4 {gt\V  
TbIM{X  
vEtogkFA"  
7/PHg)&  
更改处应加盖印章alterations require initials 66p_d'U  
yZ0;\Tr*J  
3[SN[faS  
reu[}k~  
^nbze  
g_0"T}09(  
时间已过effects not cleared X-:Ni_O\ty  
Mky$#SI11  
}2`S@Rq.WW  
l2VO=RDiW  
停止付款payment stopped E OtrrfT&  
&0(2Z^Z>fw  
Se0/ysVB  
oq8~P Tw  
支票毁损cheque mutilated g?`D8  
{D."A$AAa  
W.MJyem  
& \<RVE  
汇款||寄钱to remit||to send money :vurU$\  
P%ZWm=lg  
mKe{y.  
VZAdc*X  
寄票供取款||支票支付to send a cheque for payment Zr}`W \  
Y1`.  
mNb+V/*x3  
DOhXb  
寄款人a remitter ~{^A&#P  
K O)<Zh  
wf|CE410  
h@{@OAu?  
收款人a remittee v|{*y  
=;Wkg4\5  
Y] P}7GZ  
Tw!x*  
国外汇票foreign Bill 2mU}"gf[  
U}gYZi;;$  
De>pIN;B>  
Q96g7[  
国内汇票inland Bill ,P auP~L  
Z #V[N9L  
#:s'&.6  
cgz'6q'T  
跟单汇票documentary bill  }Ecm  
h$ZF[Xbfe  
/23v]HEPy  
m.V mS7_I  
空头汇票accommodation bill q8kt_&Ij  
; H:qDBH  
^+GN8LUs  
zEO 9TuBO  
原始汇票original bill gvcT_'  
KJ9~"v  
jU4Ir {f  
*Gu=O|Mm  
改写||换新票据renewed bill YmF`7W  
E+~~d6nB  
e;!<3b  
}\gpO0Ox  
即期汇票sight bill||bill on demand C{2 UPG4x  
jBE= Ij  
JRodYXjE  
k?S-peyRO  
…days after date||…days after date…日后付款 9R ugkGy  
!0fK*qIL  
Wq,UxMz  
pkk0?$l ",  
…months after date||…months after date…月后付款 2l\Oufer"  
K} ;uH,  
Pc4sReo'  
`q xg  
见票后…日付款…days after sight||…days sight v WhtClJ3  
0;XnNz3&  
~+T~}S  
:$}67b)MO  
见票后…月付款…months after sight||…months sight DD~8:\QD  
.0a$ E`V=D  
Pt1Htt:BE  
E3gQ`+wNg?  
同组票据set of bills l|uN-{ w  
'E7|L@X"r  
|f aXl3|  
l[.pI];T  
单张汇票sola of exchange||sole of exchange 99ZQlX  
UhEnW8^bz1  
5TnECk  
`q5*VqIhs  
远期汇票usance bill||bill at usance nKHyq\  
=j}00,WH  
SgY>$gP9S  
FJ2^0s/"  
长期汇票long bill Ybok[5  
&j>`H:  
1= <Qnmw  
9xWeVlfQ  
短期汇票short bill RWoa'lnu  
W}Z|v M$  
`U;4O)`n  
t=yM}# r$  
逾期汇票overdue bill ( E0be.  
)P,jpE8  
~5JXY5 *o  
UCq+F96j  
宽限日期days of grace Q}m)Q('Rk  
|9(uiWf  
7pGlbdS  
2} T" |56  
电汇telegraphic transfer (T.T) R_ Z H+@O  
H>W A?4  
nNL9B~d  
&1VC0"YJWy  
邮汇postal order||postal note (Am.)||post office order||money order mk0rAN  
G_X'd  
(IEtjv}D  
[1Vh3~>J6  
本票promissory note (P/N) \ 6sp"KqP  
~A6QX8a  
hsVWD,w  
G8<,\mg+  
押汇负责书||押汇保证书letter of hypothecation jLZ~9FXF2  
paiF ah  
v'DL >Y  
&| ',o ?'F  
副保||抵押品||付属担保物collateral security QR a>W/N  
Gh@QR`xxc  
h"q`gj  
v_oNM5w  
担保书trust receipt||letter of indemnity P/0n) Q  
L.erP* w  
f4:g D*YT  
&%INfl>o7.  
承兑||认付acceptance <G#JPt6  
zQD$+q5h  
b~cN#w #  
o,u-%  
单张承兑general acceptance dx:],VB  
#:2 36^xYS  
+ e4o~ p  
ZG<<6y*.  
有条件承兑qualified acceptance ;JDxl-~  
]JtK)9  
*R8q)Q  
^TnBtIU-B  
附条件认付conditional acceptance DmPp&  
dRt]9gIsx  
R`A @F2  
{3!v<CY'  
部分认付partial acceptance   qifX7AXHr  
    
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