论坛风格切换切换到宽版
  • 3469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。   &AVpLf:?  
会计报表statement of account d)cOhZy  
Z=B_Ty  
^D^4 YJz  
D(p\0V  
往来帐目account current |7,L`utp  
|Fm6#1A@  
WwH+E]^e+  
>Rvx[`|O!m  
现在往来帐||存款额current accout Xs&TJ8a  
 [,n c  
dY?`f<*  
gqXS~K9t  
销货帐account sales 21s4MagC  
t?o ,RN:  
f/WQ[\<!I  
7n]65].t  
共同计算帐项joint account 4'$g(+z  
g (VNy@  
;.xoN|Per  
O}9KJU  
未决帐项outstanding account x!\ONF5$  
#&v/icz$  
M8H5K  
JN^ &S  
贷方帐项credit account||creditor account #HS]NA|e@  
D=:04V}2+  
(~zd6C1.  
'$4O!YI9@  
借方帐项debit account||debtor account q-nSLE+_;  
4Mk-2 Dx  
Y(cN}44  
9/+Nj/  
应付帐||应付未付帐account payable Kp+CH7I*  
nJPyM/p  
1qV@qz  
2G$SpfeIu  
应收帐||应收未收帐account receivable eC5$#,HiC  
< >UPD02  
=rdY @  
Oj<S.fi  
新交易||新帐new account BCe_@  
*[= bR>  
r=yK,d/1  
eEhr140  
未决帐||老帐old account ih?^t(i  
%|G"-%_E  
S+TOSjfis  
"[}O"LTQ  
现金帐cash account .]aF 1}AI  
/1?R?N2>0  
eIl]oC7*  
iC iZJ"  
流水帐running account uEc<}pV  
x `V;Y]7'  
d #jK=:eK  
6<K6Y5<6  
暂记帐||未定帐suspense account 52upoU>}2  
Qt]Q: 9I[  
&3J@BMYp  
}I`a`0/  
过期帐||延滞帐overdue account||pastdue account ?\8?%Qk  
2lL,zFAq  
*T0q|P~o%  
wP"dZagpj  
杂项帐户sundry account mS k5u7  
Mi~(aah   
DcSnia62f  
?xK,mbFgl  
详细帐单||明细表detail account 5>AX*]c  
|yo\R{&6  
(H+'X}1  
dMR3)CO  
呆帐bad account ?f/n0U4w  
=IAsH85Q  
AyMd:5;  
ktDC/8  
会计项目title of account OT'[:|x ;  
mZ1)wH,  
G\NPV'  
0a"igq9t  
会计薄||帐薄account-book 02BuX]_0g  
yoAfc  
u{["50~  
qC'{;ko  
营业报告书||损益计算表account of budiness||business report mDZ*E!B  
uYrfm:4S  
:x_'i_w  
IHRGw  
借贷细帐||交验帐account rendered ~}Rj$%_  
\=>H6x]q  
H4]Ul eU  
%,ngRYxT#  
明细帐account stated aZbw]0q@o  
_#vrb ;.+  
T6ENtp  
,]b~t0|B  
与…银行开立一户头to open an account with 1yqJwy;X  
O#Wh TDF"  
@?"h !fyu  
vzmc}y G  
与…银行建立交易to keep account with ;NlWb =  
Pb*5eXk  
{& Q9"C  
F5o+kz$;  
继续记帐to keep account A/`%/0e   
fA89|NTSUh  
fU!<HD h  
H:"ma S\I  
与…有交易to have an account with 0?>d Cu\  
p<: !)kt  
Ao/ jt<  
YtO|D  
作成会计帐||有往来帐项to make out an account with kY'T{Sm1^  
p uT'y  
'}Ri`  
8zMu7,E  
清算||清理债务to make up an account jbR0%X2  
B-l'vVx  
f|sFlUu&  
rSrIEP,c'  
清洁帐目||与…停止交易to close ones account with `7H4Y&E  
^%` wJ.c  
qpXWi &g  
*_?dVhxf  
结帐to close an account + T8B:  
R i^[i}  
-ig6w.%lk  
zhf.NCSt(  
清理未付款to ask an account||to demand an account <vwkjCA`  
IUwm}9Q!  
&d|r~NhP  
im @h -A]0  
结清差额to balance the account with NB<A>baL*  
6"}?.E$  
rylzcN9RM$  
!>1@HH?I\/  
清算to settle an account||to liquidate an account||to square an account %AQIGBcgL  
7NJhRz`_  
i'\T R|qd  
KIWe@e  
审查帐目||监查帐目to audit an account '} $Dgp6e  
)wNP( @$L  
` Jdb;  
M|R b&6O  
检查帐目to examine an account 2p " WTd  
8Ac:_Zg  
73){K?R  
71\xCSI1w&  
转入A的帐户to charge the amount to As account #t+d iR  
p|]\P%,\  
Qubp9C#r  
 z^<"x |:  
以计帐方式付款to pay on account 8w.YYo8`  
_]:z \TDn  
S9#)A->  
F >rH^F  
代理某人||为某人on ones account||on account of one ?Ec7" hK  
G["c\Xux  
6H7],aMg$A  
5;HH4?]p  
为自己计算||独立帐目on ones own account mWvl 38  
ynrT a..  
eow'K 821A  
y`=]T>X&x  
由某人收益并负风险on ones account and risk||for ones account and risk R47\Y   
0vw4?>Jf@  
9th,VnD0  
pfI"36 ]F  
由某人负担for ones account||for account of one LSRk7'0  
$b mLu=9  
yYfs y?3  
Z+=@<i ''  
按某人指示||列入某人帐户by order and for account of one UNBH  
:*KHx|Q  
2=^m9%   
RVQh2'w  
列入5月份帐目for May account d}4Y(   
@!1x7%]G  
pS7w' H  
\QCJ4}\CS  
编入某中帐项下to pass to the account of||to place to the account of )<tI!I][j  
:n-]>Q>5=k  
Uw7h=UQh  
>o=-$gz`  
寄出清算书to send in an account||to send in render an account gp\<p-}  
sc,vj'r  
(P:<t6;+  
] @u6HH~^  
支票薄cheque book v p/yG   
Ug<#en  
V]db'qB\  
73\JwOn~  
支票陈票人cheque drawer [wzb<"kW  
XSyHk"g`  
 Iepsz  
D1=((`v '  
持票人cheque holder gK'1ZLdZ2  
K42K!8$  
0a XPPnuX  
TtTj28 k7  
不记名支票cheque to bearer||bearer cheque 7x%R:^*4  
W~7A+=&  
JAem0 jPC8  
/$p6'1P8  
记名支票||认人支票cheque to order ~ r4 38&  
.0`m\~L  
t,+nQ9  
gq'Y!BBQy  
到期支票antedated cheque z)r =+ -  
{C N~S*m  
SSWP~ t  
lSVp%0jR  
未到期支票postdated cheque !`Hd-&}bYz  
BdH-9n~,  
Lo N< oj5  
%_%Q 8,W  
保付支票certified cheque %UERc{~o*,  
7 *`h/  
=*c7i]@}  
naR0@Q"\h  
未获兑现支票,退票returned cheque 9 %I?).5  
%|q>pin2  
Ss ou  
p o2 !  
横线支票crossed cheque 67G?K;)e  
S]Mw #O|  
`n @*{J8  
{CGUL|y  
普通横线general crossing '6cWS'9"  
!C3MFm{B  
SVh 7zh  
3 09hn  
特别横线special crossing &-Gqdnc  
xg;+<iW  
yDegcAn?  
q=Sgk>NA  
空白支票blank cheque xRzFlay8  
ogHCt{'  
] [+#;avU  
koZ*+VP=  
失效支票,过期支票stale cheque <oT^A|JFj  
1AM!8VR2  
[ 0KlC1=  
2a`o &S  
普通支票open cheque WrxP  
( u\._Gwsx  
8"2=U6*C  
t!W(_8j  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ;5S9y7[i|  
i] YV {  
 #~2%)  
>> t@}F)  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges i1NY9br  
z<U-#k7nz  
jHE}qE~>5  
i@)i$i4  
支票换现金||兑现to cash a cheque aW)-?(6>  
Vt %bI0#  
bYpnt V  
QkEvw<  
清理票款to clear a cheque (:TjoXXiY  
1PQ~jfGi  
A@1W}8qY:  
:8=ikwQ  
保证兑现to certify a cheque VM GS[qrG  
0WZ_7C?  
Ai=s e2  
r ~jm`y  
填写支票数额to fill up a cheque ([T>.s  
4sF"6+%5d  
MDhRR*CBh  
zZPuha8  
支票上划线to cross a cheque 7~^GA.92  
C*)3e* T*  
A&.WH?p  
*4Thd:7 `  
开发支票to make out a cheque /YP {,#p  
ZRh~`yy  
 Ch&a/S}  
z&#SPH*  
签发支票,开立支票to draw a cheque||to issue a cheque #>b3"[ |  
[R(`W#W  
[842&5Pd?  
Z0x ar]4V  
透支支票to overdraw a cheque ,<n}W+3  
E4`N-3  
bf ]f= ;.+  
2,$8icM  
背书支票to endorse a cheque xu/cq9  
R]}}$R`j  
3oGt3 F{gZ  
H*RC@O_hv  
请付票款||清付票款to pay a cheque||to honour a cheque 7 E r23Q  
2h|MXI\g  
`18qbot  
0bceI  
支票退票to dishonour a cheque [YRz*5   
aktU$Wbwl  
Ygm`ZA y  
~P*6ozSYpY  
拒付支票to refuse a cheque ] bM)t<  
\rx3aJ l  
{@H6HqD  
@TLS<~  
拒付支票to stop payment of a cheque  8{wwd:6  
E ]A#Uy  
[pC$+NX  
V]|^&A _c  
提示要求付款to present for payment 63q^ $I  
UldXYtGe  
D"Bl:W'?j  
oRm L {UDZ  
见票即付持票人payable to bearer K SbKEA  
9oyE$S h]  
)IP,;<  
ciFmaM.  
支付指定人payable to order yCd-9zb=  
Eza`Z` ^el  
sv: 9 clJ  
*;l]8.  
已过期||无效out of date||stale 2KB\1&N  
@oNH@a j%  
u!!Y=!y*<  
hEA<o67  
请给出票人R/D||refer to drawer chcbd y>C  
F|d\k Q  
a=1NED'  
y~B h  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds oiF}?:7Q7  
3AHlSX  
`n#H5Oyn  
;\a YlV-  
文字与数字不一致words and figures differ c& r70L,  
Upc+Ukw  
K{x\4  
$yn];0$J  
支票 <>dT64 R|  
Sc>,lIM  
时间已过account closed WzPTFw[  
jlkmLcpf  
ebm])~ZL  
_K`wG}YIE  
更改处应加盖印章alterations require initials AJf4_+H e  
&R[ M c-2  
B( ]M&  
zO~8?jDN4|  
gD,1 06%  
"oTHq]Ku  
时间已过effects not cleared 7F zA*  
n)L*  
9 8j>1 "8  
B:dB,3,`(  
停止付款payment stopped !Z`j2 e}  
sR(9IW-  
aDq5C-MzG  
1%EBd%`#  
支票毁损cheque mutilated J,V9k[88  
iWRH{mK  
`s"'r !  
f*!j[U/r_  
汇款||寄钱to remit||to send money W}--p fG  
FemC Lvu  
CUO+9X-<8  
%dRo^E1p  
寄票供取款||支票支付to send a cheque for payment DQNnNsP:M-  
W 0(_ ~  
2VF%@p  
O!zV)^r  
寄款人a remitter bBu,#Mc  
*-+&[P]m  
m#8m] Y  
:}yi -/_8!  
收款人a remittee *meZ8DV2DH  
+!k&Yje  
nA?`BOe(  
O#x*iI%  
国外汇票foreign Bill ;KOLNi-B&  
p`mS[bxv!  
stG~AC  
|>27'#JC  
国内汇票inland Bill 3,>0a  
9iXeBC  
Mx6@$tQ%  
;>5 06jZ  
跟单汇票documentary bill dI*pDDq#  
4oK?-|=?  
4,..kSA3iw  
?f#y1m  
空头汇票accommodation bill s4G|_==  
$iI]MV%=  
kv8Fko  
4A@NxihH  
原始汇票original bill So{x]x:f  
?;KKw*  
Yb:\a/ y  
xgABpikC^  
改写||换新票据renewed bill ,%n\=  
bnm P{Ps  
bIGHGd  
09dK0H3(  
即期汇票sight bill||bill on demand 0FGe=$vD  
s<*XN NE7  
/ rg*p  
4 d;|sI@  
…days after date||…days after date…日后付款 pM x  
;+0t;B!V  
t/ +=|*  
tDSJpW'd  
…months after date||…months after date…月后付款 JQ}$Aqk  
L~ _9_9c  
7Ok;Lt!x  
HuB<k3#sPy  
见票后…日付款…days after sight||…days sight `1'6bp`Z  
I*LknU@  
Tg!i%v(-t  
umD!2 w  
见票后…月付款…months after sight||…months sight X'%E\/~u  
9dFy"yxYa  
;} und*q  
D-8O+.@  
同组票据set of bills k spTp>~  
'pm2n0  
/3A^I{e74  
Em?d*z  
单张汇票sola of exchange||sole of exchange _8"O$w  
+lJG(Qd  
S M!Txe#  
r~N"ere26  
远期汇票usance bill||bill at usance Se HagKA  
yMyE s8  
iOwx0GD.n  
L~(_x"uXd  
长期汇票long bill HHiT]S9  
bSsh^Z  
j*F`"df  
SfgU`eF%B  
短期汇票short bill f:ZAG4B  
ELBa}h;  
;FBUwR}  
9UKp?SIF  
逾期汇票overdue bill 5nv<^>[J  
>2~+.WePu  
0dhF&*h|L  
)_mr! z(S  
宽限日期days of grace D _/^+H]1  
ObLly%|i  
b`)){LR  
/GIxR6i  
电汇telegraphic transfer (T.T) (Q%'N3gk  
b'J'F;zh>  
D@.tkzU@E  
H,+I2tEs  
邮汇postal order||postal note (Am.)||post office order||money order  yyv8gH  
M7+nW ; e%  
`VKf3&|<A  
AFc$%\s4  
本票promissory note (P/N) qtiz a~u  
(WK&^,zQn  
^&bRX4pYo  
Swp;HW7x  
押汇负责书||押汇保证书letter of hypothecation 6T +FH;h  
&krwf ]|  
}| J79s2M  
70f Klp  
副保||抵押品||付属担保物collateral security G2t;DN(  
^xh}I5  
RY c!~Wh~Y  
xqC+0{] y  
担保书trust receipt||letter of indemnity vw>2(K=e1  
zunV<2~(2}  
}Z{=|rVE  
!PrwH;  
承兑||认付acceptance o4*+T8[|5  
0G7K8`a  
\2ZPj)&-E  
?*?RP)V  
单张承兑general acceptance ##@$|6  
OR}c)|1  
)\6&12rj  
#{ k|I$  
有条件承兑qualified acceptance G 16!eDMt  
qw@puw@D  
w QNxL5B  
_<a7CCg  
附条件认付conditional acceptance jV? }9L^;  
*Ho/ZYj3  
|tv" B@`  
\[gReaI  
部分认付partial acceptance   QmLF[\Oo_  
    
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