论坛风格切换切换到宽版
  • 3242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。    {IT xHt  
会计报表statement of account f||S?ns_  
sH QO*[[  
KK4rVb:-  
tO3#kV\,  
往来帐目account current 4D6LP*  
4}0Ry\ 6  
^~s!*T)\  
+ijxv  
现在往来帐||存款额current accout [S0wwWU |0  
$p*.[)  
M2nUY`%#v  
7_J0[C!G  
销货帐account sales g|j15&x  
 &t d   
= +H,}  
}4?z<.V  
共同计算帐项joint account xrkR)~ E  
!:v7 SRUXb  
b`;Cm)@X!)  
<:!:7  
未决帐项outstanding account uW4.Q_O!H  
ADA}_|O  
5+t$4N+P  
T-x }o  
贷方帐项credit account||creditor account (^58$IW71  
Sx1OY0)s  
T>, [V:  
y s[z[  
借方帐项debit account||debtor account 2rHQ7  
*DQa6,b  
wGWv<<Qw"  
I~nz~U:ak  
应付帐||应付未付帐account payable D#[<N  
u[nLrEnD  
9zm2}6r4  
;_0frX  
应收帐||应收未收帐account receivable md lMciP  
EtQ:x$S_  
I/u>Gt  
FJB B@<>:  
新交易||新帐new account Kd*=-  
JD9=gBN\?  
BE!l{  
J|([(  
未决帐||老帐old account 5yjG\ ~  
 m=a^t  
-] G=Q1 1  
*77Y$X##k  
现金帐cash account |O;vWn'U2  
dV /Es  
Zh_3ydMD1  
a3,A_M}M'  
流水帐running account 1?G%&X@ X  
; O ~%y'  
V`G^Jyj  
@h(Z;  
暂记帐||未定帐suspense account 1v*N]}`HU  
fZQ2<*)pqO  
# hw;aQ  
"*:?m{w5  
过期帐||延滞帐overdue account||pastdue account l  nJ  
[MD"JW?4B  
h-U]?De5\  
 )|W6Z  
杂项帐户sundry account uU e#+[bD  
kIRjoKf<F  
ux)Wh.5  
*\*]:BIe&v  
详细帐单||明细表detail account =&~ K;=:  
8t |?b  
^ Z3y  
P G zwS  
呆帐bad account ""IPaNHQ  
e}(8BF  
Ml/K~H tN  
QHd|cg  
会计项目title of account /l8w b~vl  
5?|y%YH;R\  
z>b^Ui0  
%BQ?DTtb7'  
会计薄||帐薄account-book ~*`wRiUhis  
Jgy6!qUn_  
O2xqNQ`d  
SJE!14|e  
营业报告书||损益计算表account of budiness||business report 5C9 .h:c4y  
{c7@`AV]  
] #7baZ  
y,`q6(&  
借贷细帐||交验帐account rendered M0hR]4T  
=E:sEw2j  
!uA'0U?ky  
-V P_Aw$  
明细帐account stated \w-3Spk*  
QBA{*@ A-  
+e#(p<  
b, 47 EJ}  
与…银行开立一户头to open an account with HUbXJsSP  
w9Nk8OsL  
@Ph'!  
O#<S\66  
与…银行建立交易to keep account with 21] K7  
D'Uc?2X,&  
:Ye~I;" 8  
!e~d, NIy  
继续记帐to keep account I*pFX0+  
`W7;-  
"&\(:#L  
n.,ZgLx["  
与…有交易to have an account with QaXdO=3  
SN`L@/I  
wQM( |@zE}  
'=d y =  
作成会计帐||有往来帐项to make out an account with ,t|_Nc  
cca]@Ox]  
9e&*+ +vf  
(~(FQ:L %U  
清算||清理债务to make up an account iztgk/(+G  
ncpA\E;ff^  
gL1r"&^L  
K k^!P*#  
清洁帐目||与…停止交易to close ones account with \2Kl]G(w%y  
&m{~4]qWpM  
Y"dTm;&  
L l,nt  
结帐to close an account uL^X$8K;(  
lxB cO/  
v'Up& /(  
EPM(hxCIQ  
清理未付款to ask an account||to demand an account 1Sv$!xX`n  
<4^y7]] F  
lg@q} ]1  
.SBN^fq  
结清差额to balance the account with Z#K0a'  
Eb8z`@p  
=4Jg6JKYg  
$<f+CtD4  
清算to settle an account||to liquidate an account||to square an account {s?hXB  
^(:na6C  
zeH=py[ n  
W\e!rq  
审查帐目||监查帐目to audit an account PG'I7)Bv  
fi 6_yFl  
eqpnh^0}d  
v^ 1x}  
检查帐目to examine an account jQ(%LYX$  
3>z+3!I z  
0%3T'N%  
! n?j)p.  
转入A的帐户to charge the amount to As account By<~ h/uJ  
[VOw:|Tt  
XsMETl"Av4  
i^/ H>E%u  
以计帐方式付款to pay on account *yW9-(  
/ZSdY_%s  
ry4: i4/[  
+jp^  
代理某人||为某人on ones account||on account of one y{nX 6  
KpO%)M!/Z#  
[wJl]i  
TJs@V>,  
为自己计算||独立帐目on ones own account nm<S #i*  
^ X<ytOd5  
Q\$cBSJC1  
lpefOnO[  
由某人收益并负风险on ones account and risk||for ones account and risk 'RCX6TKBnR  
y(Q.uYz*  
yn{U/+  
@'S !G"\  
由某人负担for ones account||for account of one JI92Dc*o   
_\FA}d@N  
oc&yz>%q  
w"j[c#vM  
按某人指示||列入某人帐户by order and for account of one ;'|t>'0_  
}@g#S@o  
r$Y% 15JV  
]&L[]  
列入5月份帐目for May account N_E :?Jo  
[zl"G^z  
R<1[hH9"o  
8f#&CC!L  
编入某中帐项下to pass to the account of||to place to the account of }-M% $ ~`  
QBT_H"[  
5LxzET" P  
|Oe$)(`|h  
寄出清算书to send in an account||to send in render an account Ea3 4x  
rjT!S1Hs  
I*8_5?)g<  
<' b%  
支票薄cheque book $RV'DQO  
'I)E.DoF  
m2Q#ATLW  
C$EvcF% 1  
支票陈票人cheque drawer Q,xKi|$r  
~r>N  
A*hc w  
{2%@I~US  
持票人cheque holder uY=}w"Db  
}U7 ><I  
]]bL;vlw  
81U(*6  
不记名支票cheque to bearer||bearer cheque (g]J hG  
\~ h7  
E@\bFy_!>b  
s&zg!~@5b  
记名支票||认人支票cheque to order 6 {tW$q  
m/W)IG>  
m.N/g,  
zi}dQsy6  
到期支票antedated cheque fdTyY ;  
A ZYu/k  
 zWIC4:  
nXqZkZE\  
未到期支票postdated cheque &/A?*2  
9l :Bum)9  
p,+$7f1S  
geu8$^  
保付支票certified cheque A? *_14&  
i<nUp1r(  
ryp@<}A]!d  
nr<&j#!L  
未获兑现支票,退票returned cheque j*jO809%^  
p V^hZ.  
YkLEK|d  
rz%=qY  
横线支票crossed cheque Awad!_VdHS  
we&g9j'  
!&D&Gs  
d`;_~{sleR  
普通横线general crossing "b"Q0"w  
0UvN ws  
Iz\IQa  
85 tQHm6j  
特别横线special crossing 4#m"t?6!  
jz2W/EE`w  
')/yBH9mR  
IU`&h2KZ.  
空白支票blank cheque PuhFbgxy  
I)Dd"I  
VL/%D*  
L 59q\_|  
失效支票,过期支票stale cheque ,IW$XD  
*a7&v3X  
S 5Q$dAL  
GJY7vS^#  
普通支票open cheque J34lu{'if  
+SSF=]4+  
iS^IqS  
m4~Co*]w  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount fr%}|7  
%K_ [Bx{B  
hYW<4{Gjr  
"1H?1"w~  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Fss7xP'  
r~uWr'}a}  
b"y][5VE  
dM(}1%2  
支票换现金||兑现to cash a cheque ttPa[h{!  
NGlX%j4j  
>g@;`l.Z#  
<[2]p\rj  
清理票款to clear a cheque zM^ux!T=  
)} y1  
b<B|p|  
VGY#ph%  
保证兑现to certify a cheque MH`H[2<\!,  
A`4j=OF\  
Z;aQ/ n[`  
;9pOtr  
填写支票数额to fill up a cheque cZN+D D  
wY2#xD  
!+4}x;!8  
6<+R55  
支票上划线to cross a cheque Z_Ox'  
n_%JXm#\  
B1 oy,'  
~\c]!%)o  
开发支票to make out a cheque x)wI Go  
) w.cCDL c  
1\q2; 5  
AfG!(AF`  
签发支票,开立支票to draw a cheque||to issue a cheque rHu  #  
` RUr/|S  
W :PGj0?  
/H =fK  
透支支票to overdraw a cheque 6|m1z  
i8w(G<Y=  
hSc$Sa8  
9~DoF]TM  
背书支票to endorse a cheque u2^ oXl  
(u-i{<   
e*e}X&|(g  
Ep0L51Q  
请付票款||清付票款to pay a cheque||to honour a cheque BYN<|=  
v6 DN:!&  
wh:O"&qk  
|lIkmW{  
支票退票to dishonour a cheque XB-pOtVm  
k IV/o  
'+NmHu:q  
\Nu(+G?e  
拒付支票to refuse a cheque pJ x88LfR  
lDNB0Ad  
EN()dCQHr  
uAR!JJ  
拒付支票to stop payment of a cheque NjVuwIm+  
 &(\z  
!'Xk=+  
 ;uNcrv0J  
提示要求付款to present for payment 6pI =?g  
)'xTDi  
|]~tX zY  
0ANqEQX  
见票即付持票人payable to bearer GwV2`2  
Deq~"  
{j[[E/8N!y  
/] ce?PPC  
支付指定人payable to order V^=z\wBZ  
3@?#4]D{'  
X3I\O,"I  
{%@zQ|OO0  
已过期||无效out of date||stale dC_L~ }=  
]v@#3,BV  
<wxI>T}b  
' eO 4h^  
请给出票人R/D||refer to drawer [kgT"?w=  
@"-<m|lM  
Q3\j4;jI(  
ZebXcT ,41  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )M LOYX  
i Cao;Zb  
kg7oH.0E  
;_M . (8L  
文字与数字不一致words and figures differ <P ~+H>;  
"8J$7g@n@  
I 6a{'c(P  
D|,d_W  
支票 ' O8"M  
s%>>E!Qi_  
时间已过account closed U^?/nRZ  
mKtZ@r)u  
q/Ba#?sen  
/K:M ,q  
更改处应加盖印章alterations require initials NTuS(7m  
xaX3<V@S  
2BBGJE  
v&i M/pJU  
@3c5"  
zFqH)/  
时间已过effects not cleared  W *0XV  
}XWic88!~  
GptJQ=pV  
c~b[_J)  
停止付款payment stopped %+i g7a:  
..3TB=Z#  
L{ ?& .iA  
[Oe$E5qv)]  
支票毁损cheque mutilated J2Ocf&y;  
7m{ 'V`F  
-RVwPY  
: Sk0?WU  
汇款||寄钱to remit||to send money E:T<mI?d  
W*e6F?G  
*TVr| to  
5Az=)q4Q  
寄票供取款||支票支付to send a cheque for payment @>B#2t&  
;&37mO/T  
a9mLPP  
49^;T;'v  
寄款人a remitter BJ<hP9 #  
=Bi>$Ly  
mMjY I1F  
XU5/7 .  
收款人a remittee  hf^,  
9xyj,;P>  
uDay||7^g  
v#@"Evh7  
国外汇票foreign Bill .slA }  
) &+j#:  
Mi,yg=V  
e3"GC_*#  
国内汇票inland Bill 1T!b# x4  
#Z)e]4{!l  
'}e_8 FS  
z J93EtlF  
跟单汇票documentary bill jxL} tS{j  
C$SuFL(pb  
O& V}T#8n  
3ox%1x NA  
空头汇票accommodation bill H ifKa/}P8  
;"-(QE?Mv  
b4ZZy w  
A&jkc'  
原始汇票original bill *BH*   
0#<q]M?hW  
)."_i64  
YD H!N l  
改写||换新票据renewed bill [5e}A&  
LdwWB `L  
D)U 9xA)J  
[^ $nt  
即期汇票sight bill||bill on demand 9u^PM  
^.p({6H  
^=.R#zrc  
u)Y~+ [Q  
…days after date||…days after date…日后付款 BaZ$pO^  
Yrs7F.Y"  
fz\C$[+u  
4='Xhm  
…months after date||…months after date…月后付款 t6m3lq{  
N4I`6uDgD  
kfr' P u  
Ck  d@|  
见票后…日付款…days after sight||…days sight h:-ZXIv?  
U(P^-J<n1  
6=U81  
"3.v(GVr  
见票后…月付款…months after sight||…months sight >h1 3i@`r  
a$r- U_?  
~U(`XvR\4  
]$Pl[Vegy  
同组票据set of bills F M;NA{  
EudX^L5U<d  
k#uSH eq7f  
I{tY;b'w  
单张汇票sola of exchange||sole of exchange rR]U Ff  
Z^E>)!t  
S "'0l S   
-} Zck1  
远期汇票usance bill||bill at usance _HF66 )X7  
_;!7:'J  
{,NGxqhE  
WD# 96V  
长期汇票long bill pMB!I9q  
VK*Dm:G0  
]<L(r,@,  
.2"-N5Z  
短期汇票short bill IR;l{q&`  
?lq  
7]W6\Z  
OL]P(HRm]~  
逾期汇票overdue bill DmU,}]#:  
~hD!{([  
Q2yD4>qy  
;\j7jz^uC  
宽限日期days of grace xfoQx_]$Im  
9$[6\jMh  
<G|i!Pm  
pHQrjEF *  
电汇telegraphic transfer (T.T) oCfO:7  
^POHQQ  
)U12Rshl  
-yOwX2Wv5;  
邮汇postal order||postal note (Am.)||post office order||money order [wU e"{  
/T _{k.  
)X |[ jP  
i(T[  
本票promissory note (P/N) 6$CwH!42F  
QN47+)cVt"  
YP E1s  
}uZ/^_U.  
押汇负责书||押汇保证书letter of hypothecation M[  {O%!  
$7h]A$$Fv  
L~oy|K67  
0JFS%Yjw[  
副保||抵押品||付属担保物collateral security riR(CJ}Ff  
8\WV.+  
#[ f]-c(!  
v[;R(pt?  
担保书trust receipt||letter of indemnity srPczVG*  
nQGl]2  
w*?SGW  
lfvt9!SJ+/  
承兑||认付acceptance %k%%3L,  
/!Ay12lKE}  
QB uX#bDV  
>$$z6A[  
单张承兑general acceptance D:] QBA)C  
.;rE4B  
|d$4Fu(M ~  
RW{y.WhB  
有条件承兑qualified acceptance W4;/;[/L  
3r VfBz  
R + ~b@  
M"Dv -#f  
附条件认付conditional acceptance {FQ@eeU  
Hr_5N,  
oyB gF\  
F f{,zfN+3  
部分认付partial acceptance   TAxu]C$P  
    
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