论坛风格切换切换到宽版
  • 2054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。   sPkT>q  
会计报表statement of account !Si ZA"  
TKoO\ \  
tDEpR  
2c0eh-Gf  
往来帐目account current xkUsZ*X8B  
n{Jvx >);  
mg'-]>$$]  
K* [cJ cY+  
现在往来帐||存款额current accout }}t"^ms  
zCO5 `%14  
|[!xLqG  
FD_0FMZ9,  
销货帐account sales gADt%K2 #Z  
8Mws?]\/q  
^_5$+  
?3KI}'}EM  
共同计算帐项joint account w^R5/#F_r  
e"^1- U\  
+ 6r@HK`,t  
EW2e k^  
未决帐项outstanding account * +A!12s@  
cty~dzX^  
2Y  6/,W  
RG*Nw6 A  
贷方帐项credit account||creditor account lt,x(2  
!3yR?Xem}  
,iSs2&$ m  
|r0j>F  
借方帐项debit account||debtor account pVbX#3  
8l!S<RA  
'|Q=J)  
pk;bx2CP8  
应付帐||应付未付帐account payable 6mRvuJ%  
Mv4JF(,S  
%5F=!( w  
puXJ:yo(  
应收帐||应收未收帐account receivable )}WG`  
]BAF  
/ d6mlQS  
_Seiwk &  
新交易||新帐new account /#>?wy<s ~  
X/gh>MJJ<  
LgUaX  
k(VA5upC s  
未决帐||老帐old account B>?. Nr  
w`#lLl B  
o`RTvG Xk  
uY "88|  
现金帐cash account C=PBF\RkKu  
1/le%}mK  
?`FI!3j  
0JNG\ARC  
流水帐running account $)7-wCl</  
Atfon&^  
`]tXQqD  
lfj>]om$  
暂记帐||未定帐suspense account ?FMHK\  
)QI]b4[  
s BRw#xyS  
Q`19YX  
过期帐||延滞帐overdue account||pastdue account [%QJ6  
M5%u>$2  
/6 P()Upe  
Pi+,y  
杂项帐户sundry account N@j|I* y|  
7qzI]  
PkG+`N  
evszfCH'J  
详细帐单||明细表detail account b,318R8+G  
6"A|)fz  
AE7>jkHB  
dnNc,l&g  
呆帐bad account v5<Ext rV  
IL>Gi`Y&  
umls=iz  
;'vY^I8-L  
会计项目title of account l|N1u=Z  
% ;6e@U}  
T+2?u.{I  
@p `#y  
会计薄||帐薄account-book 'M G)noN5  
&1B)mj  
>_&+gn${  
OkFq>;{a  
营业报告书||损益计算表account of budiness||business report g~Q#U;]  
< ^J!*>  
$>#PhOC  
ADHe! [6q  
借贷细帐||交验帐account rendered 6o,, w^  
a(BC(^1!  
k`TEA?RfQ  
V?5_J%  
明细帐account stated QZ{:#iuig  
teM&[U  
Ye1P5+W(  
b/S4b  
与…银行开立一户头to open an account with M{z+=c&w  
| dXS+R1  
<y`yKXzBUV  
XPX{c|]>.  
与…银行建立交易to keep account with JQbI^ef_;  
B V Pf8!-  
\8F$85g  
8vaqj/  
继续记帐to keep account O`Z>Oon?  
1 k  H  
nre8 F  
nC`=quM9  
与…有交易to have an account with F /t ;y\)  
fh,Y#.V`  
%7V?7BE  
9$d (`-&9p  
作成会计帐||有往来帐项to make out an account with oA42?I ^  
Z"E+ TX  
6NZ f!7,B  
xp,H5 m%  
清算||清理债务to make up an account S9xC> |<  
uswz@ [pa  
rg\|-_.es'  
2poU \|H  
清洁帐目||与…停止交易to close ones account with (1TYJ. Z  
r%xNfTa  
0jg-]  
Y4b"(ZhM_  
结帐to close an account =zbrXtp,  
-4HI9Czts  
KXdls(ROP  
^(6.P)$  
清理未付款to ask an account||to demand an account T`vj6F  
\W$>EH  
sb8SG_c.  
tU?lfU[7  
结清差额to balance the account with !X#=Pt[,  
qnT:x{o  
6%fU}si ,  
i44KTC"sB  
清算to settle an account||to liquidate an account||to square an account E7j]"\~i  
q 2= ^l  
^TB%| yZ _  
>0~y "~M  
审查帐目||监查帐目to audit an account 6:h!gY  
8BWLi5R[  
c.d*DM}W  
mWka!lT  
检查帐目to examine an account 6i&WF<%D  
K XR  
;,9|;)U?u  
LR`/pet  
转入A的帐户to charge the amount to As account 1L^\TC  
2"%d!"  
Le_?x  
L18Olu   
以计帐方式付款to pay on account ;i,yT ?so  
`)SkA?yKI  
k deJB-  
b%pLjvU  
代理某人||为某人on ones account||on account of one ^8We}bs-c  
!f"@pR6  
|ukEnjI`u  
@0t,vye  
为自己计算||独立帐目on ones own account 9/Q5(P  
v`no dI  
6h;$^3x$  
u*PN1E  
由某人收益并负风险on ones account and risk||for ones account and risk H%sbf& gi  
 +/AW6  
}X}fX#[  
`_z8DA}E  
由某人负担for ones account||for account of one @XB/9!  
4. R >mN[  
v')T^b F@  
W!+5}\?  
按某人指示||列入某人帐户by order and for account of one ~F DJKGK  
h.G/HHz  
%'@&j2j>  
Q<Utwk?nL  
列入5月份帐目for May account !=eui$]  
@K2q*d  
Q>= :$I  
,zz+s[ZH7O  
编入某中帐项下to pass to the account of||to place to the account of 7e>n{rl  
 xUzfBn  
XG_ lyx%:E  
* UBU?  
寄出清算书to send in an account||to send in render an account =][[TH  
+>37 'PD  
[ 98)7  
:/d#U:I  
支票薄cheque book mI?AI7DqK  
wVV'9pw}  
</Q<*@p?  
OG/R6k.  
支票陈票人cheque drawer oM Q+=  
rS8/_'  
%A:<rO85o  
I@7^H48\  
持票人cheque holder pz#oRuujY  
oB#KR1 >%7  
#tGW|F  
l>H#\MR  
不记名支票cheque to bearer||bearer cheque $oe:km1-D  
*)H?d  
*8t_$<'dQ  
Gpo(Zf?  
记名支票||认人支票cheque to order p.gi8%f`  
QUwSnotgU  
Z^>{bW  
,o*x\jrGw  
到期支票antedated cheque ~bg?V0  
pma'C\b>  
N'=8Dj  
pa4 zSl  
未到期支票postdated cheque +*mi%)I  
(Lp<T!"  
7[.aAGTZ;  
oj;Rh!O  
保付支票certified cheque r` HtN{ 6r  
jV#{8 8  
<`+U B<K  
R>BnU Iu  
未获兑现支票,退票returned cheque d[6[3B  
)Gh"(]-<  
1#gveHm]-G  
2dFC{US'  
横线支票crossed cheque _ 2R;@[f2  
PB(mUD2"r  
xi %u)p  
-M/DOTc   
普通横线general crossing U\*}}   
Lf4c[[@%gd  
`07xW*K(\Y  
]p:s5Q  
特别横线special crossing W]}y:_t4  
{U= Mfo?AH  
q@1b{q#C5  
]4^9Tw6 _b  
空白支票blank cheque vR[XbsNM  
...|S]a  
|_x U{Pu  
(P%{Tab  
失效支票,过期支票stale cheque H$bu*o-Z  
3x@t7B  
$@QF<?i~  
Ha>Hb`  
普通支票open cheque OuWG.Za  
(S3\O `5  
FZf{kWH  
;~CAHn|Fe  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 7jPPN  
)z zZYs&|  
8vpB(VxV+  
(v+nn1,  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges SM;UNIRVE  
_Vul9=  
2_k2t ?   
< Ih)h$8`  
支票换现金||兑现to cash a cheque m?G@#[ l  
olda't  
$2I^ ;5r[  
&m<:&h& b  
清理票款to clear a cheque !6.}{6b  
WD.td  
'b1k0 9'  
onqfmQ,3E  
保证兑现to certify a cheque h]W PWa)M  
Z'=:Bo{  
c"F3[mrff  
CCx_|>  
填写支票数额to fill up a cheque b{4@ ~>i  
&q8oalh  
rnX D(  
s9^r[l@W0U  
支票上划线to cross a cheque "]H_;:{f  
W5a7HkM  
eI99itDQ  
F%|F-6  
开发支票to make out a cheque SlK 6KnX  
vNo(`~]c  
wN}@%D-[v  
%)'# d  
签发支票,开立支票to draw a cheque||to issue a cheque )c432).Z  
5 1&||.  
%BBM %Lj  
ArK%?*`5  
透支支票to overdraw a cheque iG+hj:5  
' 5tk0A  
naOCa  
zH)M,+P  
背书支票to endorse a cheque  Q6qIx=c4  
<?8 aM7W7  
E]@$,)nC  
' v)@K0P  
请付票款||清付票款to pay a cheque||to honour a cheque #LU<v  
-2DvKW$  
STln_'DF'  
OS - Xh-:z  
支票退票to dishonour a cheque 2?c# #Izn  
r3OR7f[  
mc FSWmq  
SLsw '<  
拒付支票to refuse a cheque \mo NpKf  
,y>Sq +  
qnc?&f  
(i2R1HCa  
拒付支票to stop payment of a cheque 7oWT6Qa5  
s^\ *jZ6  
Acix`-<  
1U?,}w   
提示要求付款to present for payment Py72:;wn  
ahoXQ8c:\}  
}w_r(g?\  
=Ts5\1sc>  
见票即付持票人payable to bearer kN~:Bh$  
-ZVCb@%  
' pN[H\Ia  
OL%K AEnD  
支付指定人payable to order j0wpaIp  
R` HC EX)  
N e<D'-  
cfZ$V^xM  
已过期||无效out of date||stale iZ( U]  
'W_u1l/  
=:"wU  
Ip_deP@  
请给出票人R/D||refer to drawer uB@~xQ_V  
ZZ*+Tl\ s  
m+!T $$W  
G2y`yg  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds A||,|He~  
b/soU2?^  
a\l?7Jr  
@,^c?v  
文字与数字不一致words and figures differ [:BD9V  
*ufVZzP(  
~W..P:wG5  
|L<p90  
支票 _c$F?9:  
P P-U.  
时间已过account closed "tF#]iQQ u  
VV+gPC  
p6c&vEsNj  
2L(\-]%f  
更改处应加盖印章alterations require initials YwizA}a#  
ZBuh(be  
5Y4#aq  
 DJJd_  
IzI2w6a  
{A`J0ol<B9  
时间已过effects not cleared =kP|TR!o-  
/UG]hJ-wn  
6* 6 |R93  
r oM!%hb  
停止付款payment stopped i9+qU  
e.VQ!)>  
zL!}YR@&u"  
*8 Kx y@  
支票毁损cheque mutilated ,^1B"#0{C<  
$)#?4v<  
[[7=rn}@<  
K0fuN)C  
汇款||寄钱to remit||to send money Q+7+||RW  
oJ.5! Kg  
rbl7-xhC7  
I} .9  
寄票供取款||支票支付to send a cheque for payment (.pi,+Ws  
f\vMdY  
9)*218.  
3lsfT-|Wt&  
寄款人a remitter N`J]k B7  
XGb*LY+Db6  
J{U 171  
6an= C_Mb`  
收款人a remittee lx{ ' bzv  
c5(4rT{(m  
:|%1i>O  
\C<'2KZR,  
国外汇票foreign Bill 7 -S?U~s  
'Px}#f0IR  
ER,!`C]  
Oq*;GR(Q  
国内汇票inland Bill M2Jb<y]  
s4`,Z*H  
5p]V/<r  
P%aNbMg  
跟单汇票documentary bill B|K^:LUk9  
%n^ugm0B  
0uu)0:  
x~QZV L=:  
空头汇票accommodation bill 1hY%Zsj C  
8?N![D\@  
}R!t/ 8K  
W3gHz T?{  
原始汇票original bill qVssw* GDB  
'{w[).c.  
f^)iv ]p  
q 7-ZPX  
改写||换新票据renewed bill M%Zh{  
?G[=pY:=  
wGw<z[:f  
L{0\M`B-  
即期汇票sight bill||bill on demand Q`!^EyRA:^  
O%f{\F r  
9-Z ?  
Vn65:" O  
…days after date||…days after date…日后付款 qr(t_qR&  
o@L2c3?c5  
>8|V[-H  
2^%O%Pc  
…months after date||…months after date…月后付款 ~^PNMZk  
4U hh]/  
OX7a72z  
Ept=&mJPu  
见票后…日付款…days after sight||…days sight Bbtc[@"X  
@KRia{  
_*cKu>,O  
6_&S ?yA  
见票后…月付款…months after sight||…months sight ftz-l&5  
n lZJ}xZ  
hka%!W5  
mQ9y{}t=4  
同组票据set of bills #O{cplh,  
'Ck:=V%}g  
.u'MMe>^  
U ]W "  
单张汇票sola of exchange||sole of exchange M/,lP  
klMpiy  
_>bk'V7  
 hW9U%-D  
远期汇票usance bill||bill at usance kQp*+ras  
'w=aLu5dY  
N8DouD q  
\]g51U!'  
长期汇票long bill r$<M*z5q(\  
Gx*B(t]4y  
*zMt/d*<&  
uPC(|U%  
短期汇票short bill 5j v*C]z  
=b8u8*ua  
bYmk5fpRG  
;U3K@_  
逾期汇票overdue bill hu >wcOt  
s@E) =;!  
<\$?.tTZ {  
7'gk=MQc  
宽限日期days of grace QX42^]({;c  
w}s5=>QG%  
7{]L{j-  
WM%w_,Z  
电汇telegraphic transfer (T.T) v(6[z)A0  
~pHuh#>  
f\r"7j  
l](!2a=[  
邮汇postal order||postal note (Am.)||post office order||money order JmeE}:5lpj  
a|(|!=  
<9\Lv]ng  
m2&Vm~Py6b  
本票promissory note (P/N) HCx0'|J  
Mf !S'\  
RR|X4h0.  
`sA xk  
押汇负责书||押汇保证书letter of hypothecation ^*+j7A.n  
"Pu917_P  
H?FiZy*[Y  
%zo 6A1Q;  
副保||抵押品||付属担保物collateral security *>HS>#S  
A'Z!l20_  
CpK:u! Dn  
fqBz"l>5A  
担保书trust receipt||letter of indemnity cm!|A?-<  
BS?i!Bm7  
RCi8{~rIvS  
';}:*nZ//_  
承兑||认付acceptance vE1:;%Q  
s Ytn'&$\  
:hcOceNz  
l8:!{I?s=  
单张承兑general acceptance _ nz ^+  
um%s9  
"kC6G%  
DC8\v+K  
有条件承兑qualified acceptance b4EUr SL  
Ujqnl>l  
gI9nxy  
epG]$T![  
附条件认付conditional acceptance BG)zkn$  
}_-tJ.  
6)W8HX~+  
xA<-' 8ST  
部分认付partial acceptance   .t9`e=%  
    
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