论坛风格切换切换到宽版
  • 4760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。   g p:0Y  
会计报表statement of account lV\iYX2#  
J(]|)?x2  
Sn nfU  
b A+_/1C  
往来帐目account current LG[N\%<!H  
9$)&b\D  
63l3WvoK  
,,Qg"C  
现在往来帐||存款额current accout -1Q24jrO-  
H^d?(Svh  
"OLg2O^  
g5y+F]'I  
销货帐account sales ^KhJBM/Z  
En \@d@j<u  
sOhn@*X  
Q(& @ra!{  
共同计算帐项joint account j_<qnBe Q  
~1O|4mssS  
P@v"aa\@2)  
o `YBz~2  
未决帐项outstanding account ^lp=4C9  
WARiw[  
hF'VqJS  
MG?,,8sO  
贷方帐项credit account||creditor account  ZiPeP  
#Z1%XCt  
S~/2Bw!2  
OBWb0t5H?  
借方帐项debit account||debtor account Lm[,^k  
B $u/n  
Ph^1Ko" 2  
cZVx4y%kz  
应付帐||应付未付帐account payable L3b0e_8>R  
8\s#law  
[H*JFK px  
:i&]J$^;  
应收帐||应收未收帐account receivable ==Egy:<:Q  
G2|jS@L#  
ao)';[%9s  
xX-r<:'tmi  
新交易||新帐new account kt6)F&;$  
,lH }Ba02F  
3CD#OCz7&  
}||u {[  
未决帐||老帐old account LK DfV  
7<su8*?  
'I>USl3hI  
8&U Mmbgy  
现金帐cash account e,|gr"$/  
uH*6@aYPo  
>@7$=Y>D  
].s;Yxz  
流水帐running account H=@KlSC ^  
Y#}qXXZ>]  
*47/BLys<  
<|l}@\iRX  
暂记帐||未定帐suspense account W yM 1s+@  
U)G.B st  
9s<4`oa  
1 !_p  
过期帐||延滞帐overdue account||pastdue account OMK,L:poC  
JuSS(dJw  
pl).U#7`  
_tHhS@   
杂项帐户sundry account > -OOU  
l/={aF7+  
:.5l  
- )(5^OQ  
详细帐单||明细表detail account bL xZ 5C7t  
TVcA%]y{;  
t.8r~2(?  
@Fc:9a@  
呆帐bad account R `ViRJh  
 !64Tx  
UF7h{V})  
1dLc/, |  
会计项目title of account ]mMJ6n  
JwbZ`Z*w  
O2>c|=#  
yMWh#[phH  
会计薄||帐薄account-book jh/,G5RM9  
}. &ellNQ  
rnZ $Qk-H  
4`i8m  
营业报告书||损益计算表account of budiness||business report 7 0?iZIK _  
;p+'?%Y}  
p XXf5adl<  
}gQ2\6o2g  
借贷细帐||交验帐account rendered }sH[_% )  
Kkp dcc  
T [$-])iK  
4fs d5#  
明细帐account stated ketp9}u  
e%[*NX/  
*:yG)J 3F  
u0L-xC$L  
与…银行开立一户头to open an account with %]Z4b;W[Y  
R KP, w %  
kY$EK]s  
5csh8i'V  
与…银行建立交易to keep account with 74M9z  
^i%S}VK  
&1Ndi<Y^  
Wu{=QjgY  
继续记帐to keep account 'O(=Pz  
nx'c=gp  
@F 5Af/  
W+&5G(z~  
与…有交易to have an account with tfU*U>j  
XX/gS=NE#.  
D[yyFo,z  
]QaKXg)3q  
作成会计帐||有往来帐项to make out an account with L"&T3i  
Kd-1EU  
Oin9lg-jR  
l?*DGW(t{  
清算||清理债务to make up an account Dylm=ZZa  
X6cn8ak 3  
To*+Z3Wd  
lndz  
清洁帐目||与…停止交易to close ones account with uHI(-!O  
tkctwjD  
1@v <  
Z i6s0Uck  
结帐to close an account x{:U$[_  
-i8KJzPL f  
6axxyh%  
(S!UnBb&  
清理未付款to ask an account||to demand an account _<c"/B  
+fk*c[FG  
4<-Kd~uL  
w||t3!M+n  
结清差额to balance the account with 6nk }k]Ji  
eJo" Z  
;}+M2Ec51  
NTt4sWP!I  
清算to settle an account||to liquidate an account||to square an account <uuumi-!%G  
1(Is 7  
WRD z*Zf  
t,9+G<)>H  
审查帐目||监查帐目to audit an account 9F807G\4Qt  
W+i^tmj  
uU 7 <8G  
jOV6 %  
检查帐目to examine an account w<H Xe  
]W?cy  
BsFO]F5mmX  
%f'pAc|#  
转入A的帐户to charge the amount to As account B!Wp=9)G  
%!\=$s}g  
H7'42J@  
'm Z v5?  
以计帐方式付款to pay on account J,Ki2'=  
-4x! #|]  
4 ;L|Ua  
\s#~ %l  
代理某人||为某人on ones account||on account of one ]S%_&ZMCM  
lf`ULY4{  
=Q 9^|&6  
zn>lF   
为自己计算||独立帐目on ones own account KF'fg R  
qefp3&ls  
oSrA4g  
9YI@c_1 Q  
由某人收益并负风险on ones account and risk||for ones account and risk wK2$hsq ue  
d`= ~8`  
us.[wp'Sh  
p-"C^=l  
由某人负担for ones account||for account of one 9\Gk)0  
""7H;I&  
1< vJuF^  
"#E Z  
按某人指示||列入某人帐户by order and for account of one J~K O#`  
OFr"RGW"  
9C \}bT  
>c0leT  
列入5月份帐目for May account &n | <NF  
Gs~eRcIB  
7D<Aa?cv_l  
r#WqXh_uk  
编入某中帐项下to pass to the account of||to place to the account of fL| 9/sojz  
<zqIq9}r  
:WWHEZK  
FZgf"XM >  
寄出清算书to send in an account||to send in render an account ,IhQ%)l  
M;XU"8  
N_ ODr]L  
Vl$RMW@Ds  
支票薄cheque book uB+#<F/c  
^JxVs 7  
fP<== DK  
RK@K>)"f  
支票陈票人cheque drawer P>q~ocq<  
9%kO%j,3  
$E[O}+L$#  
}*J04o$oI  
持票人cheque holder .~I:Hcf /  
Srw`vql{(  
`}t5`:#k  
Jhj ]`$J  
不记名支票cheque to bearer||bearer cheque Gu{1%bb#kL  
lFuW8G,-f@  
]foS.D,  
$~q{MX&J  
记名支票||认人支票cheque to order *As"U99(  
@8\0@[]  
%ly&~&0  
9+(6 /<  
到期支票antedated cheque V?t*c [  
T=w0T-[f  
R1hmJ  
;ZJ. 7t'  
未到期支票postdated cheque _H U>T  
PM@_ZJ 'x  
dgQ<>+9]6  
nd\$Y  
保付支票certified cheque wy|b Hkr_  
X%I@4 B7Ts  
6GAEQ]  
Jm=3 %H  
未获兑现支票,退票returned cheque TyO]|Q5  
S9*68l  
0 {d)f1  
YA+R!t:F{  
横线支票crossed cheque }x6)}sz7  
mb_6f:Qh3  
%*q^i}5)E  
V,B ol(wY  
普通横线general crossing tHqa%  
a"}ndrc*  
,W 'P8C  
8fQfu'LyjY  
特别横线special crossing @(6P L^I  
? 1|\(W#  
?W dY{;&  
Y x66Xy  
空白支票blank cheque Fv(FRZ)  
r^E(GmW  
^!O!HMX0  
wKpD++k  
失效支票,过期支票stale cheque h8k\~/iJ  
.2|(!a9W  
UZ-pN_!Z:  
ifl LY7j  
普通支票open cheque %b h: c5  
av'[k<  
-:!Wds  
~USyN'5lU7  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount S%?%06$  
zDm3 $P=  
@I&k|\  
>`yRL[c;  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges '19?  
L[5U(`q[  
WK0IagYw  
:"nh76xg<  
支票换现金||兑现to cash a cheque 44k8IYC*o  
lN"@5(5%  
;S&anC#E  
t8 lGC R  
清理票款to clear a cheque A&ceuu  
iTT7<x  
1=X1<@*  
H4wDF:n0H  
保证兑现to certify a cheque ;eW)&qzK  
t,A=B (W  
4 B[uF/[  
gL@]p  
填写支票数额to fill up a cheque k5}Qx'/l  
"ChJR[4 @  
{EVy.F  
4kK_S.&  
支票上划线to cross a cheque XKOPW /  
K|D1  
fU.z_ T[@  
" w /Odd  
开发支票to make out a cheque A^|~>9  
$&jVEMia  
qd'Z|'j  
#op0|:/N  
签发支票,开立支票to draw a cheque||to issue a cheque J9J/3O Q=  
NE &{_i!  
JPZH%#E(  
 7?vj+1;  
透支支票to overdraw a cheque c:B` <  
M D& 7k,!  
#B!M,TWf9s  
jnM}N:v  
背书支票to endorse a cheque \nT V;@F  
w xa MdA  
fL-$wK<p<  
^8dCFw.rU  
请付票款||清付票款to pay a cheque||to honour a cheque y M-k]_  
,nV4%Aa  
93,7yZ 5#  
d+ [2Sm(7  
支票退票to dishonour a cheque $:A80(#+  
^q|W@uG-(  
=<K6gC27  
Ue>{n{H"y  
拒付支票to refuse a cheque *.T?#H  
<LJb,l"  
{#pw rWG  
m !i`|]m  
拒付支票to stop payment of a cheque /*M3Ns1@2  
)4 ,U  
Y%}N@ ,lT  
]8'PLsS9<w  
提示要求付款to present for payment tCw B 7 c-  
v}IhO~`uEq  
LEX @hkh  
"];@N!dA  
见票即付持票人payable to bearer z"Cyjmg"  
Zdfh*MHMg  
"-rqL  
*!dA/sid  
支付指定人payable to order 5;HCNwX  
}EJ/H3<  
bUYjmb2g)  
vWa\8yf  
已过期||无效out of date||stale !?|xeQ}  
_w'_l>I  
sN#ju5  
n@q- f-2  
请给出票人R/D||refer to drawer ',rK\&lL6  
OF-VVIS  
uW!saT5o  
(S?DK PnR  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds P^ <to(|  
A<(DYd1H  
&H +n0v  
6)20%*[  
文字与数字不一致words and figures differ 4x#tUzb;  
cRWB`&  
S.<4t *,  
"7j E&I  
支票 j9vK~_?;  
kJNwA8 7  
时间已过account closed l@-h.tS  
a(ml#-M  
tvq((2  
T Z!@IBu  
更改处应加盖印章alterations require initials t% <y^Wa=  
Tf? `_jL  
Ed2A\S6tl  
@X560_x[q  
Ps[#z@5{x  
8%xBSob{j  
时间已过effects not cleared Bvh{|tP4  
>VX'`5r>uw  
vJV/3-yX  
l\uNh~\  
停止付款payment stopped brlbJFZ19  
=q`T|9v  
jp^Sw|  
7?y 7fwER  
支票毁损cheque mutilated *-{|m1P  
Nd{U|k3pL  
;K%/s IIke  
=2ED w_5E  
汇款||寄钱to remit||to send money (oG.A  
@2 *Q*  
;oDr8a<A  
6<R[hIWpZ}  
寄票供取款||支票支付to send a cheque for payment DH.UJ +  
PL 3hrI 5  
ju .pQ=PSX  
X8N9*v y  
寄款人a remitter  5sN6&'[  
' 2O @  
Kr `/sWZ  
;[(d=6{hc]  
收款人a remittee cUdS{K& K  
sf# px|~9  
vLyazVj..  
GNq f  
国外汇票foreign Bill r\Yh'cRW{  
$CX3P)% `  
QG2 Zh9R  
$bFK2yx?=  
国内汇票inland Bill Xtz:^tg  
+oq<}CNr{  
Im@OAR4,R  
FF! PmfF'  
跟单汇票documentary bill 5b*knN>  
IF\ @uo`  
slUi)@b  
6 )P.wW  
空头汇票accommodation bill n+te5_F  
/kg#i&bP~  
bv b \G  
( N};.DB1Y  
原始汇票original bill +}a(jO  
6Io}3}3  
uLWu. Vx  
Jp+'"a  
改写||换新票据renewed bill +A)> zx  
FO:L+&hr?>  
&} `a"tYr  
s.Ai _D  
即期汇票sight bill||bill on demand Fb =uN   
?+^p$'5  
$?bD55  
g=Vu'p 3u  
…days after date||…days after date…日后付款 6=;(~k&x9:  
E G\;l9T  
F P|cA^$<  
J{Kw@_ypP  
…months after date||…months after date…月后付款 nReld :#T  
f17E2^(I(}  
FiUwy/,ZV  
6[c|14l  
见票后…日付款…days after sight||…days sight /#H P;>!n  
emK*g<]  
ipbhjK$  
3IlVSR ^py  
见票后…月付款…months after sight||…months sight k:R\;l5  
tZz%x?3G  
zIjfx K  
80[# 6`  
同组票据set of bills QOSMV#Nw%  
X3 kFJ{  
Ohp@ZJ!a?  
f!w/zC .  
单张汇票sola of exchange||sole of exchange $["HC-n?.k  
6AG]7d<  
ng!cK<p  
1ruI++P  
远期汇票usance bill||bill at usance Hy&Z0W'l  
Vb\g49\o/  
,v>;/qm  
nH6SA1$kW  
长期汇票long bill `cXLa=B)9  
~io.TS|r  
m{ !$_z8:  
AG=PbY9  
短期汇票short bill n-cI~Ax+4  
*YvtT (Gt  
w.(WG+  
$) "\N  
逾期汇票overdue bill QhJN/v  
eTvjo(Lvx  
vjx'yh|  
nsU7cLf"^V  
宽限日期days of grace aO&{.DO2  
"I/05k K  
 &kmaKc  
*af\U3kx  
电汇telegraphic transfer (T.T) )__sw  
A'z]?xQR  
[ +dCA  
K}re{y  
邮汇postal order||postal note (Am.)||post office order||money order :p/=KI_  
%Tp k1  
E2>{ seZ  
A&t8C8,  
本票promissory note (P/N) Za|iU`e\  
fGlvum  
E0+L?(;  
*eIX"&ba  
押汇负责书||押汇保证书letter of hypothecation AYfOETz  
<$z[pw<  
a~0 ~Y y  
l%"DeRp,/  
副保||抵押品||付属担保物collateral security h@$SJe(hl  
n ~ad#iN  
t;w<n"  
q=5aHH% |  
担保书trust receipt||letter of indemnity <|_>r`@%l  
4uOR=+/l  
oLKliA=q  
yO%^[c?  
承兑||认付acceptance Tty'ysH  
ojnO69v  
5WHz_'c  
~ O\A 0e  
单张承兑general acceptance gPk,nB  
(x2?{\?  
h#r~2\q4ei  
^t4^gcoZ4Z  
有条件承兑qualified acceptance 7wx=#  
1*hEbO  
I#(lxlp"Ho  
q"2APvsv p  
附条件认付conditional acceptance 3k/E$wOj  
,M3hE/rb/  
(dSYb&]  
gx Vr1DIkN  
部分认付partial acceptance   "D.<~!  
    
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