论坛风格切换切换到宽版
  • 3751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。   9}<ile7^  
会计报表statement of account vJ[^  K  
WiR(;m<g  
P@Oo$ o  
)~JHgl  
往来帐目account current <uw9DU7G  
]MitOkX  
>uhaW@d  
VU]`&`~J  
现在往来帐||存款额current accout k"zv~`i'  
c9u`!'g`i  
u?(d gJ  
y I  
销货帐account sales @9RM9zK.q  
6}Ci>_i4#  
bJ {'<J  
YfKdR"i+.  
共同计算帐项joint account L48_96  
rcG"o\ g@+  
$ >eCqC3  
j-}O0~Jz  
未决帐项outstanding account D.u{~  
EUX\^c]n  
Flm%T-Dl  
LCKV>3+_#  
贷方帐项credit account||creditor account sBg.u  
~P **O~  
-zeG1gr3  
MH\dC9%p  
借方帐项debit account||debtor account =>v#4zFd  
"`e{/7I  
Kn;"R:  
2eY_%Y0  
应付帐||应付未付帐account payable 3,qr-g|;jM  
 ItrDJ'  
^k">A:E2  
(iX+{a%"  
应收帐||应收未收帐account receivable u `6:5k  
X5$Iyis  
_A9AEi'.  
PK iy5D*8p  
新交易||新帐new account hnhd{$2Z  
9qzHS~l  
<`r>h  
6O!2P  
未决帐||老帐old account MAPGJ"?  
`b7t4d*  
m&&m,6` `P  
v PG},m~-  
现金帐cash account A$0fKko  
o]oum,Q  
&d^m 1  
#.)0xfGW)n  
流水帐running account c,+:i1IAy  
lzVq1@B  
)1`0PJoHE  
R$[vm6T?  
暂记帐||未定帐suspense account <6 Uf.u`  
g (CI;f}y  
\\;jw[P0  
I :1C8*/  
过期帐||延滞帐overdue account||pastdue account .|i.Cq8  
[5Mr@f4 I  
Q sCheHP  
^o&. fQ*  
杂项帐户sundry account x7<K<k;s  
k=T\\]KxC  
@Qt{jI !  
HvJs1)Wo&  
详细帐单||明细表detail account MeZf*' J  
H9Q&tl9  
&Hs!:43E-<  
^9:Z7 >Z  
呆帐bad account f\L0 xJ  
":QZy8f9%  
vy :Z/1q  
LsU9 .  
会计项目title of account }a( dyr`S  
z1X`o  
dhK~O.~m  
A#YrWW  
会计薄||帐薄account-book UH"%N) [  
iSs:oH3l  
L`TRJ.GaJ  
AFE~ v\Gz  
营业报告书||损益计算表account of budiness||business report ;vjOUn[E  
' %o#q6O  
<x>M o   
ds[|   
借贷细帐||交验帐account rendered cTTL1SW  
m^;f(IK5  
i?^L/b`H  
] >E s4 s  
明细帐account stated PALc;"]O  
WdbedU~`Q  
k\?Ii<m  
YT(AUS5n  
与…银行开立一户头to open an account with |Z +=  
7J<5f)  
+ ksVtG,  
6(ol1 (U  
与…银行建立交易to keep account with E hMNap}5"  
DN:EB @  
[`7ThHX  
f._ua>v,f  
继续记帐to keep account 1p=]hC  
oXF.1f/h  
{R6ZKB  
U-M>=3|N  
与…有交易to have an account with (<C3Vts))  
?$4 PVI}  
 *J`O"a  
gRcQt:  
作成会计帐||有往来帐项to make out an account with ~Z' ?LV<t  
{R `[kt  
<wD-qTW  
"=MeM)K  
清算||清理债务to make up an account |&i<bqLw:  
d/~9&wLSb  
X=&KayD  
* r7rZFS  
清洁帐目||与…停止交易to close ones account with e+fN6v5pU  
`e}B2;$A3  
CRy|kkT  
ey$&;1x#5  
结帐to close an account om:VFs\U  
AFwdJte9e  
KVa  
-aCKRN85  
清理未付款to ask an account||to demand an account  rjnrju+  
'!B&:X)  
+ami?#Sz*;  
U|R_OLWAg  
结清差额to balance the account with (CWtLi"z  
7WzxA=*#  
,Ma^&ypH  
FGBbO\< /  
清算to settle an account||to liquidate an account||to square an account U8$27jq  
a/xn'"eli  
PXNuL&   
NL+N%2XG7  
审查帐目||监查帐目to audit an account j8:\%|  
+X 88;-  
<t!W5q  
h^P#{ W!e\  
检查帐目to examine an account tw)mep wB  
XC#oB~K'  
]JQ ULE)  
b4Ekqas  
转入A的帐户to charge the amount to As account %JTpI`  
q{x8_E!L  
4F tu  
QIFgQ0{  
以计帐方式付款to pay on account SOaoo^,O  
zX i 'kB  
+R:(_:7  
(+hK%}K>  
代理某人||为某人on ones account||on account of one 6j|{`Zd)G  
=:U`k0rn!  
4E}Yt$|  
#fM`}Ij.A  
为自己计算||独立帐目on ones own account pT 6$DB#  
:\_ 5oVb  
Zx>=tx}  
ti,d&c_7  
由某人收益并负风险on ones account and risk||for ones account and risk <9b &<K:  
sV*H`N')S  
#,'kXj  
)D%~` ,#pQ  
由某人负担for ones account||for account of one d2L&Z_}  
uCB=u[]y4  
>^{yF~(  
;q>ah!"k  
按某人指示||列入某人帐户by order and for account of one F_P~x(X  
%\:Wi#w>  
4?01s-Y  
WTiD[u  
列入5月份帐目for May account MiX43Pk]  
h Xya*#n#  
AbOf6%Env  
Z4bNV?OH  
编入某中帐项下to pass to the account of||to place to the account of #4;wjcGWw  
wb ;xRP"w  
\z)%$#I  
r: :b  
寄出清算书to send in an account||to send in render an account 1{.9uw"2S  
/g.U&oI]D  
\GU<43J2uo  
!d T4  
支票薄cheque book 0tJ Z4(0  
lk=<A"^S  
` G kX  
EhBKj |y  
支票陈票人cheque drawer J9 I:Q<;  
[_:nHZb  
{\\T gs  
JsS-n'gF'  
持票人cheque holder x|29L7i  
4{Z)8;QX  
iJ|uvPCE  
O.JN ENZf  
不记名支票cheque to bearer||bearer cheque 6E}qL8'5x  
;O #>Y  
'E.w=7z&  
IUct  
记名支票||认人支票cheque to order OB}Ib]  
ll?X@S  
LXCx~;{\  
-DAlRz#d,  
到期支票antedated cheque W(/h Vt  
"^iYLQOC  
Yoll?_k +  
h FBe,'3M  
未到期支票postdated cheque wUM0M?_p[  
Dum9lj  
_Bj":rzY  
\lNN Msd&  
保付支票certified cheque pmYHUj #  
7cMv/g^ h@  
S0W||#Pr  
f`66h M[  
未获兑现支票,退票returned cheque .5{ab\_af  
9-m=*|p  
W=4FFl[  
1m0c|ckb  
横线支票crossed cheque @9|hMo  
5Jnlz@P9  
f6"Z'{j  
MnW+25=N  
普通横线general crossing Y\'}a+:@Ph  
IEvdV6{K  
sW8dPw O  
Ny)X+2Ae  
特别横线special crossing ~WV"SaA)*U  
BING{ew  
'@P^0+B!(.  
Yc*; /T}  
空白支票blank cheque )@bQu~Y  
,~W|]/b<q  
^sWT:BDh  
^5 Tqy(M  
失效支票,过期支票stale cheque @"H >niG  
R ViuJ;  
"g8M0[7e3  
+^T@sa`[I  
普通支票open cheque N Q2E  
)w%!{hn  
S|+o-[e8O  
,s;Uf F  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount z2>lI9D4V  
$* Kvc$D  
8Uxne2e  
Xla~Yg  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges &@YmA1Yu)E  
h9W^[6  
Ma"]PoP  
:9 ^* ^T  
支票换现金||兑现to cash a cheque cYt!n5w~W  
N]sAji*  
%84rL?S  
u;c?d!E  
清理票款to clear a cheque -3Vx76Y  
83q6Sv  
MFk5K  
J/*`7Pd  
保证兑现to certify a cheque aw42oLk  
~$?ZK]YOrx  
b SU~XGPB  
%bfQ$a:  
填写支票数额to fill up a cheque D}X\Ca"h  
CzEd8jeh7  
_aT5jR=  
y h9*z3  
支票上划线to cross a cheque Ciz X<Cr}  
~R92cH>L  
R*2E/8Ia  
omBoo5e  
开发支票to make out a cheque 0KOgw*>_  
`+Q%oj#FF  
B_m8{44zM  
^ (zYzd  
签发支票,开立支票to draw a cheque||to issue a cheque g7 W"  
_zi|  
.ctw2x5W  
f=K]XTw~  
透支支票to overdraw a cheque G*P#]eO  
kL"2=7m;  
@t_=Yl2;  
uk<9&{  
背书支票to endorse a cheque wcY? rE9  
ckE-",G  
Qn)a/w-  
Y glmX"fLf  
请付票款||清付票款to pay a cheque||to honour a cheque :^B1~p(?sK  
!." D]i;  
`&ckZiq  
7\Y0z  
支票退票to dishonour a cheque %aVq+kC h  
6gu!bu`~  
lp%pbx43s  
sN01rtB(UT  
拒付支票to refuse a cheque P:MT*ra*,  
$C$V%5aA  
K^<BW(s  
&(l9?EVq1  
拒付支票to stop payment of a cheque 9Y_HyOZ*GX  
@O^6&\s>  
R)s:rJQ=p  
a'yK~;+_9  
提示要求付款to present for payment @>Km_Ax  
68C%B9.b'  
+E(L\  
Gm^U;u}=f  
见票即付持票人payable to bearer '$]97b7G  
^'{Fh"5  
V#gK$uv  
eF-."1  
支付指定人payable to order @>2i+)=E5  
1JG'%8}#8  
['tY4$L(  
wIaony  
已过期||无效out of date||stale ,G?WAOy,  
i#Bf"W{F  
r1{@Ucw2  
TpwkD_fg  
请给出票人R/D||refer to drawer tGE$z]1c@  
H;k~oIs k  
LxSpctiNx  
9ZsVy  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds fW1CFRHH  
&d?CCb$|0Y  
5 ,B_u%bb  
z3m85F%dR  
文字与数字不一致words and figures differ K+K#+RBK  
?(F6#"/E  
ep)n_!$OH"  
bSi%2Onj  
支票 ' ;FnIZ  
' 9Xu p  
时间已过account closed -4IE]'##  
lc1(t:"[  
1POmP&fI(  
^Hnb }L  
更改处应加盖印章alterations require initials 4ber!rJM  
S8 wLmd>  
:B5Fdp3  
o!Ieb  
/}fHt^2H  
qHplJ "  
时间已过effects not cleared bL+_j}{:N  
gw3K+P  
mCsMqDH  
CR`Q#Yi  
停止付款payment stopped < #}5IQ5`Z  
,,&* :<Q  
~"&|W'he[  
pnowy;  
支票毁损cheque mutilated p{ Yv3dNl  
]7F=u!/`<C  
 gmO!  
m '|b GV  
汇款||寄钱to remit||to send money rJT^H5!o"  
r6MMCJ|G  
fF$<7O)+]  
jrlVvzZ  
寄票供取款||支票支付to send a cheque for payment Pg0x/X{t  
tqvN0vY5  
6xe*E[#k\  
dGYn4i2k?  
寄款人a remitter u<6<iD3y  
* 8yAG]z  
<EB+1GFuI  
Qcq`libK  
收款人a remittee j9x<Y ]  
G C),N\@Q  
1#V_Z^OL  
hYT0l$Ng  
国外汇票foreign Bill < Mn ;  
/yDz/>ID\  
@Q ]=\N:  
Bw)/DM]  
国内汇票inland Bill ^pAAzr"hv  
KQaxvU)L  
|"X*@s\'  
]_mb7X>  
跟单汇票documentary bill W7R<%?  
Z58 X5"  
G\/zkrxmv  
:j9l"5"  
空头汇票accommodation bill u<7/0;D#+  
knu,"<  
6"L cJ%o  
a?I= !js  
原始汇票original bill v}}F,c(f  
U8s2|G;K  
]}<}lI9  
="1Ind@w!  
改写||换新票据renewed bill L:KF_W.I+  
|B?m,U$A!  
CTB~Yj@d+  
u:6Ic)7'  
即期汇票sight bill||bill on demand e8>})  
y2Q&s 9$Do  
.KB^3pOpx  
|k )=0mCz  
…days after date||…days after date…日后付款 @ wGPqg  
LiC*@W  
}/0X'o  
{g'(~ qv  
…months after date||…months after date…月后付款 n*R])=F@c  
*<$*"p  
(+w*[qHe  
bQzZy5,  
见票后…日付款…days after sight||…days sight }kw#7m54  
A9KET$i@v  
WA<v9#m  
QGMV}y  
见票后…月付款…months after sight||…months sight NlA,'`,  
70 yFaW  
N~nziY*C,*  
!4ocZmj\  
同组票据set of bills on!,c>nNa  
z 4e7PW|  
S pIv#?  
 g T6z9  
单张汇票sola of exchange||sole of exchange lne|5{h  
")1:F>  
3p$?,0ELH  
/`Ug9,*  
远期汇票usance bill||bill at usance RF?`vRZOe  
+N]J5Ve-`t  
mtpeRVcF  
xS5vbJ  
长期汇票long bill cRC6 s8  
1>.Ev,X+e  
IY1 //9  
{Ea b j  
短期汇票short bill kl" hBK#D%  
XMCXQs&  
nd`1m[7MNu  
(Nq=H)cm8  
逾期汇票overdue bill  }t!Gey  
fQ7V/x!  
Q*GN`07@?d  
x o;QCOH  
宽限日期days of grace 5f rX   
mupT<_Y  
A_rG t?i  
Q1lyj7c#x  
电汇telegraphic transfer (T.T) l& [O  
)|cc X  
]|#+zx|/D  
#j;^\rSv-  
邮汇postal order||postal note (Am.)||post office order||money order UklUw  
(xycJ`N  
I2XU(pYU  
g%o(+ d  
本票promissory note (P/N) Xa[.3=bV?  
iG $!6;w<  
L]7=?vN=8  
+tB=OwU%0  
押汇负责书||押汇保证书letter of hypothecation 7K12 G!)  
cF*TotU_m  
@b\$yB@z  
b\f O8{k  
副保||抵押品||付属担保物collateral security VC Ywz B  
\eTwXe]Pv  
<(#(hDwy  
$L `d&$Vh  
担保书trust receipt||letter of indemnity XE RUo  
UhF-K#Z9  
e v}S+!|U  
PJ')R:e,  
承兑||认付acceptance _1X!EH"  
a"1t-x  
+D6YR$_<  
3=#<X-);  
单张承兑general acceptance alJ)^OSIe  
m~BAyk^jo3  
s3N'02G  
fy1|$d{'  
有条件承兑qualified acceptance ~i= _J3'  
;7*[Bcj.  
-12UN(&&Z  
:]K4KFM  
附条件认付conditional acceptance &$BjV{,/zc  
Xfc-UP|}  
e)IzQ7Zex  
t|?ez4/{z  
部分认付partial acceptance   AF{\6<m  
    
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