论坛风格切换切换到宽版
  • 4097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。   0xQ="aXE  
会计报表statement of account /"%(i#<)xs  
Au-h#YV  
R:t>P Fwo  
vMB`TpZ  
往来帐目account current ).b,KSi  
5g(`U+ ,*(  
I?_YL*  
 YXr"  
现在往来帐||存款额current accout .V Cfh+*J#  
aEW sru  
r1)@ 7Nt  
A%$ZB9#zQ  
销货帐account sales 96FS-`  
kg^VzNX  
,_(AiQK  
K7CrRT3>6  
共同计算帐项joint account ;9rS[$^$O  
$+$S}i=  
-]K9sy)I  
~!& "b1  
未决帐项outstanding account F$k^px  
s}3`%?,6y  
86AZ)UP2D  
d^sm;f  
贷方帐项credit account||creditor account Q'B2!9=LB  
Lm{qFu  
gx',~  
:_f5(N*{5o  
借方帐项debit account||debtor account .h7`Q{  
HDY2<Hzc  
hmQ;!9  
88l\8k4r  
应付帐||应付未付帐account payable (:P-ef$]C  
^L@2%}6b`  
v{[:7]b_=  
il5Qo  
应收帐||应收未收帐account receivable hE|W%~Jx  
PV\aQO.mo  
Y%1 94fY$  
R#^.8g)t  
新交易||新帐new account [ u.r]\[J  
"h'+!2mf  
Lq6R_ud p  
1R+/T  
未决帐||老帐old account Ump$N#  
OD O'!T-  
^.HvuG},O  
6B=: P3Y  
现金帐cash account nR(v~_y[V  
s1GR!*z>  
L]kd.JJvy  
\Qvo L  
流水帐running account lPaTkZw  
o#~Lb9`@U  
}83a^E9L  
Nr,Q u8  
暂记帐||未定帐suspense account A 6IrA/b  
rn9n_)  
Z)^1~!w0  
y<5RV>"Vg  
过期帐||延滞帐overdue account||pastdue account 3HEm-pok  
J_S8=`f%  
9Gc4mwu  
?bH&F  
杂项帐户sundry account /f}!G  
uSgR|b;R]  
<%iRa$i5  
dtT: ,&  
详细帐单||明细表detail account YLsOA` 5X  
.US=fWyrb  
yt @7l]I  
8 v}B-cS  
呆帐bad account .<Rw16O  
D>fg  
;0vCZaEF  
?yc{@|  
会计项目title of account %;eD.If}  
7M/v[dwL  
\'Q rJ ?D  
U #C@&2  
会计薄||帐薄account-book Fd86P.Df  
2z9s$tp  
H[_i=X3-~  
jP{&U&!i  
营业报告书||损益计算表account of budiness||business report l@)`Q  
2Onp{,'}  
?Gl]O3@3  
5MCnGg@  
借贷细帐||交验帐account rendered 0MI4"<  
/rIyW?& f  
K0YQ b&*k  
$*Kr4vh  
明细帐account stated )Yu  
ZuFcJ?8i  
l +a1`O  
?o6X_UxW!  
与…银行开立一户头to open an account with $<QrV,T  
AP:Q]A6}  
"g,`Ks ];  
@ C|nc&E2s  
与…银行建立交易to keep account with U4.$o ]58  
z"97AXu  
F[v:&fle  
j'k <  
继续记帐to keep account UCt}\IJ  
>qz#&  
r~z'QG6v/  
eaAGlEW6J  
与…有交易to have an account with `Gj(>z*  
lrAhdi  
C-@[=  
`*l aUn  
作成会计帐||有往来帐项to make out an account with n$F~  
Vu,e ]@  
Sv_Nb>  
+Bf?35LP  
清算||清理债务to make up an account I>GBnx L  
g/FZ?Wo  
/&c2O X|Z  
84WX I#BH  
清洁帐目||与…停止交易to close ones account with u"uL,w 1-  
Cz)&R^  
v\[+  
_u+ 7>  
结帐to close an account f14^VTzP/#  
W=#AfPi$&  
Mf2F LrAh  
EV?U !O  
清理未付款to ask an account||to demand an account ua)jGif  
dU#-;/}o  
S,j. ?u*!  
oOLey!uZw  
结清差额to balance the account with /O5&)%N  
-V4%f{9T3  
o@BV&|  
xeL"FzF:V  
清算to settle an account||to liquidate an account||to square an account |his8\C+x  
Zwm/c]6`  
J#48c'  
(6.uNLr  
审查帐目||监查帐目to audit an account 9b&|'BBW  
j*5IRzK1%0  
X@"G1j >/  
@ 5^nrB  
检查帐目to examine an account HhL;64OYa  
pB4Uc<e  
>{N}UNZ$}  
4EHrd;|   
转入A的帐户to charge the amount to As account Kxch.$hc,  
lH;V9D^  
V^,eW!  
0'Si ^>bW  
以计帐方式付款to pay on account s-_D,$ |  
~_-]> SI  
(c>g7d<>n  
&iInru3  
代理某人||为某人on ones account||on account of one r=&,2meo  
3*& Y'/!  
s(nT7x+W  
":_II[FPY  
为自己计算||独立帐目on ones own account VJ=>2' I  
CVW T >M<  
g"Y _!)X  
ICb!AsL  
由某人收益并负风险on ones account and risk||for ones account and risk m/1FVC@*  
G0{Z@CvO'  
`Bw] PO  
{$,\Qg  
由某人负担for ones account||for account of one {u/1ph-  
+?Ii=*7n  
QJ3#~GYNr  
&yvvea]  
按某人指示||列入某人帐户by order and for account of one *m}8L%<HT  
{YgU23 ;q  
V2ih/mh   
vY-CXWC7  
列入5月份帐目for May account Vw1>d+<~-)  
%(1O jfZc  
VD$5 Djq  
HbegdbTJ  
编入某中帐项下to pass to the account of||to place to the account of !,$#i  
Y>8Qj+d  
>I|8yqbfm  
d MH_:jb  
寄出清算书to send in an account||to send in render an account T@tsM|pI  
4AS%^&ah  
^o{{kju  
q1T)H2S  
支票薄cheque book bGCC?}\  
2ZY$/  
H-PVV&r   
w6i2>nu_O  
支票陈票人cheque drawer 2n ,z`(=  
d ItfR'$  
J, -.5  
t,?, T~#9  
持票人cheque holder [( heE  
!+%gJiu:  
r8s>s6vm  
6sBt6?_T  
不记名支票cheque to bearer||bearer cheque cuN9R G  
Y(g_h:lf,]  
9j:]<?D,A  
@."K"i'Bl  
记名支票||认人支票cheque to order t1Fqq4wRi  
!0W(f.A{K  
WT'-.UX m  
uu.X>agg  
到期支票antedated cheque rG P;0KtQ  
< D/K[mz-  
lo$G*LWu:  
FJc8g6M  
未到期支票postdated cheque !:&SfPv  
o8R_ Ojh  
Uj7YTB  
9"S2KT@8  
保付支票certified cheque Wx:v~/r  
;k!.ey $S  
,)1C"'  
Dd r.6`VJ  
未获兑现支票,退票returned cheque 9^XZ|`  
)#m{"rk[x,  
},8|9z#pyB  
g{V(WyT@  
横线支票crossed cheque SaXt"Ju,AH  
\}$|Uo$O  
FBXktSg  
0`x>p6.)G  
普通横线general crossing K,g6y#1"  
8g0 #WV  
3gUY13C}:p  
!, BJO3&  
特别横线special crossing 6{I7)@>N   
G`!,>n 3  
j2D!=PK;  
th{f|fm62  
空白支票blank cheque +j 9+~  
KR ( apO  
@} r*KF-  
sWlxt qg  
失效支票,过期支票stale cheque NCKR<!(  
j\>&]0-Iq  
LA6XTgcu  
hoFgs9  
普通支票open cheque [)I^v3]U  
}ppApJT  
B&_:20^y~  
mfj{_fR3  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount zeMV_rW~  
!f/ K:CK|  
-9om,U`t  
>GIQT ?O6  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 2E-Kz?,:[  
f! +d*9  
wrkw,H  
u0wu\  
支票换现金||兑现to cash a cheque /RB%m8@;  
/(~ HHNnh  
2?ue.1C  
)zWu\ JRp  
清理票款to clear a cheque 12 )  
=#2%[kGq  
tV=Qt[|@  
Z2W&_(^.h  
保证兑现to certify a cheque &3iI\s[  
r3Ol?p  
<2(X?,N5BD  
Xn"#Zy_  
填写支票数额to fill up a cheque iX?j"=!  
c^_+<C-F  
q,sO<1wAT\  
CZzt=9  
支票上划线to cross a cheque glch06  
w?D=  
PlCw,=K8f  
^X#)'\T  
开发支票to make out a cheque { %wrx'<  
d*TH$-F!p  
<RxxGD  
=4)8a"7#.  
签发支票,开立支票to draw a cheque||to issue a cheque s3Bo'hGxG  
eF;Jj>\R+i  
|$tF{\  
JXuks`:Q  
透支支票to overdraw a cheque 6U ).vg<  
v1$}[&/  
XyB_8(/E  
Ks3YrKk;p  
背书支票to endorse a cheque Y3|_&\ v6  
#: EhGlq8  
tG]W!\C'h  
7IUJHc?  
请付票款||清付票款to pay a cheque||to honour a cheque Vb\^xdL>  
FpB3SJ6 B  
.&u @-Vm  
yu#m6K  
支票退票to dishonour a cheque h9d*N9!;M  
s|WcJV  
)l*3^kwL{U  
t^bh2 $J  
拒付支票to refuse a cheque HZ(giAyjq  
JiqhCt\  
rXSw@pqZ&  
%M_F/O  
拒付支票to stop payment of a cheque #Hy9 ;Q  
ht\_YiDg3  
5> 81Vhc,  
W^W.* ?e`  
提示要求付款to present for payment XcbEh  
 de8xl  
{_>XsB  
'QpDx&~QP  
见票即付持票人payable to bearer ./ tZ*sP:  
p*jH5h cy  
C\[:{d  
4tkb7D q  
支付指定人payable to order U4"&T,'lTL  
uKY1AC__  
iqF|IVPoi  
7#H Se#0J  
已过期||无效out of date||stale ~Y1nU-  
Vf(..8  
ZXj*Vu$_4  
P e} T  
请给出票人R/D||refer to drawer 1Uah IePf  
sC f)#6mI  
=q[+ e(,3  
pgUjje>#  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _Kli~$c& M  
Y|#< kS  
xxgdp. (  
D7IhNWrgj  
文字与数字不一致words and figures differ ^]/V-!j  
HKC&grp  
|]HA@7B  
?:5/4YC   
支票 3#uc+$[   
}_}LaEYAo  
时间已过account closed ~1Ffu x  
G[d]t$f=  
#|V)>")  
B90fUK2g  
更改处应加盖印章alterations require initials H.Z<T{y;  
X2 <fS~m  
vgn,ZcX  
6/0bis H  
nWd;XR6|  
Ln4Dq[M  
时间已过effects not cleared ;wHyX)&X $  
#/t+h#jG  
~A(^<  
'~{kR=+  
停止付款payment stopped Lq#!}QcW=  
y :QnK0  
xjYH[PgfX  
-|:mRAe  
支票毁损cheque mutilated fndH]Yp  
dA#'HMh@  
{(d 6of`C_  
sZ"(#g;3<  
汇款||寄钱to remit||to send money Wq25,M'  
e\ZV^h}TQ  
|lIgvHgg  
kb\\F:w(W  
寄票供取款||支票支付to send a cheque for payment a 4? c~bs  
eV9,G8  
R,l*@3Q  
S""F58 H n  
寄款人a remitter w,1*dn  
.; dI&0Z  
k5X-*^U=V}  
K:$GmV9o  
收款人a remittee GCrsf  
cVaGgP}\  
cf\GC2+"^$  
S`h yRw  
国外汇票foreign Bill T'5MO\  
AI$\wp#aw  
7#P Q1UWl  
TOx@Y$_9Q8  
国内汇票inland Bill )SaMfP1=v  
Rf!$n7& \  
"Qk)EY  
!^aJS'aq  
跟单汇票documentary bill HC$}KoZkC  
SS&G<3Ke  
fKkS_c 2  
#_'^oGz`  
空头汇票accommodation bill @ n$/2y_.  
NC"X{$o2  
^aqBL  
<,t6A?YoMP  
原始汇票original bill 5"L.C32  
G[zVGqk  
FY,)iZ}Pq  
=pb ru=/  
改写||换新票据renewed bill C)&BtiUN/  
O~5*X f  
MVDy|i4  
.bNG:y>  
即期汇票sight bill||bill on demand WFfn:WSWU  
M ~6 $kT  
vSo,,~ F  
V+$fh2t  
…days after date||…days after date…日后付款 'On%p|s)H  
Yo}QW;,g  
kq> I?wg  
15kkf~Z<t  
…months after date||…months after date…月后付款 &Y 2Dft_K  
6&"GTK  
rotu#?B  
]4,eCT  
见票后…日付款…days after sight||…days sight TV?MB(mN  
=DXN`]uN  
mv#*%St5  
a6"-,Kg  
见票后…月付款…months after sight||…months sight 1-s G`%  
d_Z?i#r0l  
[`!%u3  
rb]?"lizi  
同组票据set of bills (JT 273  
AK&=/[U>  
Bm +Ca:p%  
B|r'  
单张汇票sola of exchange||sole of exchange #1p\\Av  
 ^]?ju L  
X?'pcYSL  
!d1a9los  
远期汇票usance bill||bill at usance 2~%^ y6lR  
CEBa,hp@  
pL ,l  
sY&Z/Y  
长期汇票long bill CsN^u H  
bv}e[yH  
,hE989x<iI  
#cqI0ny?G  
短期汇票short bill M[QQi2:&  
#j)"#1IE2W  
EvF[h:C2  
&BN#"- J  
逾期汇票overdue bill ur[^/lxx0  
_[/#t|I}  
aAgQ^LY  
EKEJ9Y+47H  
宽限日期days of grace &W{v(@  
m"wP]OQH*+  
!i\ gCLg2_  
 upGLZ#  
电汇telegraphic transfer (T.T) ==EB\>g|  
^95njE`>t`  
=X7_!vSv  
4B)%I`  
邮汇postal order||postal note (Am.)||post office order||money order 9^@)R ED  
#gXxBM  
\t)`Cp6,[b  
-s]@8VJA"  
本票promissory note (P/N) R$;TX^r'o&  
\r"gqv)^  
?@;#|^k9  
>~_)2_j  
押汇负责书||押汇保证书letter of hypothecation w@LLxL>Y  
Nt/hF>"7  
pj7v{H+  
z, n[}Q#u  
副保||抵押品||付属担保物collateral security %^[D+1ULb  
n/S+0uT  
W:K '2j  
A# Y:VavQ?  
担保书trust receipt||letter of indemnity ],Yy)<e.  
_tE55X&  
/*MioaQB}p  
ABcB-V4  
承兑||认付acceptance 4eJR=h1  
5]n\E?V'L  
 gU1Pb]]  
kT:I.,N   
单张承兑general acceptance zE~Xx p  
]J@-,FFC  
#/{3qPN?@  
D}Sww5ZmP  
有条件承兑qualified acceptance h}kJ,n  
m"QDc[^Ge  
?:G 3U\M  
$tej~xZK  
附条件认付conditional acceptance 6[S IDOp*^  
+}PN+:yV  
` 46z D ?  
E;[Uhh|78!  
部分认付partial acceptance   qHvUBx0  
    
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