论坛风格切换切换到宽版
  • 3448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。   _mn4z+  
会计报表statement of account U 26I z  
XFX:) l#o  
]w')~yk  
lc'Jn$O@  
往来帐目account current 00 $W>Gr  
8T2$0  
|E}N8 \Gr  
4sva%Up  
现在往来帐||存款额current accout czT$mKj3  
0_j!t  
sDwSEg>#B  
'7xY ,IY  
销货帐account sales PVvG  
$QY(7Z"  
apYf,"|9  
_-h3>.;h9  
共同计算帐项joint account AFY;;_Xks  
MqNp*n2  
$60+}B`m  
{j(,Q qB;f  
未决帐项outstanding account S[%86(,*gP  
3_D$ 6/i  
&-&6ARb7o  
dpE+[O_  
贷方帐项credit account||creditor account 19lx;^b  
&yP9vp="  
|m?0h.O,  
DsP+#PX  
借方帐项debit account||debtor account #kxg|G[Ol  
<vPIC G)  
<7)@Jds\  
_E ?(cWC  
应付帐||应付未付帐account payable ~Ipl'cE  
xvW+;3;  
jF'S"_/?  
[jY_ e`S  
应收帐||应收未收帐account receivable $ A ( #^&  
_jr%s  
K.1#cf ^'  
|}#Rn`*2y  
新交易||新帐new account Ye,E7A*L  
oS]XE!^M  
qf'uXH  
44cyD _(  
未决帐||老帐old account  /y1,w JI  
B!9<c9/ P]  
NB LOcRSh  
fUE jl  
现金帐cash account k%.IIVRx  
p>!`JU`{?  
<<[`;"CF  
{@({po  
流水帐running account t\'URpa+5%  
!d^5mati)T  
obY5taOw  
sg2T)^*V  
暂记帐||未定帐suspense account 3 "cAwU9  
TqzkF7;k4  
W4X=.vr  
qy.Mi{=~:  
过期帐||延滞帐overdue account||pastdue account )x8Izn  
Vo%@bj~>  
F2lTDuk>C  
?7(`2=J  
杂项帐户sundry account Dy5'm?  
z$S)|6Q  
8 \%*4L'  
-3F|)qwK  
详细帐单||明细表detail account ix6j=5{  
Z^s&]  
uh@ZHef[l  
>^kRIoBkg  
呆帐bad account ax,%07hJ  
>e'6RZRLA  
0oc5ahp  
B`9'COw  
会计项目title of account "Q-TLN5(  
#2/k^N4r  
^jqQG+`?  
F0])g  
会计薄||帐薄account-book 4E<iIA\x  
j l%27Ld  
?/5WM%  
'IKV%$k  
营业报告书||损益计算表account of budiness||business report 6f{Kj)  
eG=Hyc  
K-Y;[+#g1o  
#] cO] I  
借贷细帐||交验帐account rendered 8<{)|GoqB  
E&#cU}ErN  
2E;UHR  
7c5+8k3  
明细帐account stated Fzt{^%\`  
SI^!e 1@M[  
Me_.X_  
Am{Vtl)i  
与…银行开立一户头to open an account with J7c( qGJI2  
sWa`-gc  
STtjkZ6  
 MV'q_{J  
与…银行建立交易to keep account with au1uFu-  
\u9l4  
Mj2`p#5wKh  
g\ilK:r}  
继续记帐to keep account ?:H4Xd7  
O3 x9S,1i  
~M _ @_  
 At3>  
与…有交易to have an account with U["'>&B  
DI"KH)XD  
8Qd*OO  
R6v~Sy&n!  
作成会计帐||有往来帐项to make out an account with suiO%H^t  
r01Z 0>  
pMndyuoJl  
:qy < G!o  
清算||清理债务to make up an account Kg4\:A7Sa.  
 0@ 7%  
QM wrt  
e98f+,E/  
清洁帐目||与…停止交易to close ones account with 4AW-'W  
gc,%A'OR^<  
m~c6b{F3Z-  
"{>BP$Jz  
结帐to close an account f=:ycd!  
,6@ s N'c  
t} 6QU  
s3<gq x-&r  
清理未付款to ask an account||to demand an account wo>7^ZA  
f"9aL= 3  
2 zE gAc  
Z{XF!pS%H  
结清差额to balance the account with Wz{,N07Q#{  
X/Sp!W-H  
l5P!9P  
$y{rM%6JU  
清算to settle an account||to liquidate an account||to square an account y Ny,$1  
 g&&-  
aN UU' [  
HD%n'@E  
审查帐目||监查帐目to audit an account } B1f_T  
b,h@.s  
1egq:bh  
r_ >]y p  
检查帐目to examine an account @3*S:;x  
{ gT4Oq__  
Z; 6N7U  
7! sR%h5p  
转入A的帐户to charge the amount to As account >uLWfk+y1  
>dK# tsp  
BFnp[93N  
+,c]FAx4  
以计帐方式付款to pay on account #M ;j*IBl*  
K&4FFZ  
@js`$  
.D3k(zZ  
代理某人||为某人on ones account||on account of one (4f]<Qt  
_9f7@@b  
GHWt3K:*w  
W*;r}!ro  
为自己计算||独立帐目on ones own account A'6-E{  
(l+0*o,(  
QtHK`f>4#n  
&v)/mc7D  
由某人收益并负风险on ones account and risk||for ones account and risk .+) AeGh  
zFi)R }Ot  
B%n|%g6K|h  
h~p Q  
由某人负担for ones account||for account of one ~e<^jhpJ  
O>y*u8  
]!>tP,<`'  
B4/\=MXb  
按某人指示||列入某人帐户by order and for account of one 'ws@I?!r  
.k -!/^  
Egt !N  
Cu! S|Xj.  
列入5月份帐目for May account @rP#ktz]  
vd9PBN  
PR3i}y>  
a9_KoOa.H  
编入某中帐项下to pass to the account of||to place to the account of ~K@p`CRbV  
XUVBD;"f!  
uCHM  
ku)/ 8Z`$  
寄出清算书to send in an account||to send in render an account FtW=Cc`hC_  
&q>C  
f"-3'kqo  
7H g;SK6t0  
支票薄cheque book OUhlQq\  
T@xaa\bzg  
uquY z_2  
(c S'Nm5  
支票陈票人cheque drawer G%fXHAs.+  
;TKsAU  
GdM|?u&s"  
G0u H6x?  
持票人cheque holder [(; .D  
T"DG$R,Aj  
|RH^|2:x9Q  
/Yj; '\3  
不记名支票cheque to bearer||bearer cheque !{F\ \D/  
XnKf<|j6k  
P N(<=v&E  
UNA!vzOb  
记名支票||认人支票cheque to order -I:L6ft8  
x<5;#  
[dy0aR$>d  
~ zoZ{YqP  
到期支票antedated cheque %_(^BZd  
q}]z8 L  
JSoInR1E  
=%S*h)}@  
未到期支票postdated cheque PKZMuEEy,  
zG7y$\A  
"td ,YVK  
D1V^DbUm_  
保付支票certified cheque B$G9#G6pZ  
yPf,GB"  
* Na8w'Q  
q3D,hG_  
未获兑现支票,退票returned cheque 6RfS_  
CN6b 982&  
u)~::2BXAn  
$'w>doUlA  
横线支票crossed cheque }-@h H(  
, _bG'Hmt  
:Vrj[i-{  
&S[>*+}{+  
普通横线general crossing =.IAd< C  
^qtJcMK+hq  
,IPryI   
{tuGkRY2 ~  
特别横线special crossing |H %,>r`9S  
\/!jGy*  
fS4 R u  
X CHN'l'  
空白支票blank cheque  nc?Oj B  
yG<Q t+D  
)gG_K$08?  
={I( i6  
失效支票,过期支票stale cheque -l <[CI  
Z#@<|{eI  
T9AFL;1  
`jT1R!$3F  
普通支票open cheque 8 5{@&T  
.WS7gTw  
Cdc=1,U(  
uXdR-@80*  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 1ifPc5j}  
tj:>o#D  
3 Ol`i$  
2*Mu"v,  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges N lB%Qu  
y<)q;fI7  
]U.YbWe^  
G}`Hu_ [\)  
支票换现金||兑现to cash a cheque R-5e9vyS  
JjG>$z  
&z"yls  
(oB9$Zz!t  
清理票款to clear a cheque jxZd =%7Q  
*%QTv3{  
Gl5W4gW; &  
88+J(^y>  
保证兑现to certify a cheque (L"G,l  
sX]ru^F3  
Q".AmHn  
Nk shJ2  
填写支票数额to fill up a cheque rY(^6[!  
,IG?(CK|  
,8@U-7f,  
]|/\Sd  
支票上划线to cross a cheque v,mn=Q&9  
_"sFLe{  
pAd SOR2  
>=ng?  
开发支票to make out a cheque 'q{|p+  
0& ?/TSC  
q}%;O >Z  
fQ~YBFhlr  
签发支票,开立支票to draw a cheque||to issue a cheque mYqRN1%  
b{lkl?@a  
q/t~`pH3  
' Y.s}Duj  
透支支票to overdraw a cheque 44_CT?t<  
f*ZIBTb 9  
W\<p`xHk  
\S"YLRn"  
背书支票to endorse a cheque #zc{N"!  
} T1~fa  
xnG,1doa  
9-N*Jhg  
请付票款||清付票款to pay a cheque||to honour a cheque 6WX+p3Kv  
k{j (Gb2sp  
0Xw3h^%  
r2 o-/$  
支票退票to dishonour a cheque C6( WnO{6  
N}j^55M_]  
@~`2L o/  
EcW$'>^  
拒付支票to refuse a cheque zq&,KZ  
>L>t$1hXM  
mu =H&JC  
X?Mc"M  
拒付支票to stop payment of a cheque '1yy&QUZq  
7ezf.[{R  
vd'd@T  
e6WKZ~ v o  
提示要求付款to present for payment xYCX}bksh  
Xm}~u?$3  
~#jD/  
b_T?jCyW  
见票即付持票人payable to bearer GS4 HYF  
BKQI|i  
ghd*EXrF H  
&r Lg/UEV-  
支付指定人payable to order P 2;I0 !  
%8lF%uu!x  
-(fvb  
7J@D})si  
已过期||无效out of date||stale vS|uN(a.P  
S<V__Sv  
@dj 2#  
(C EXPf  
请给出票人R/D||refer to drawer Ge]2g0  
r*!sA5  
RuHMD"  
+ B#3!  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )m Uc !TP  
:5`BhFAd  
|Skk1 #  
v8xNtUxN  
文字与数字不一致words and figures differ N{<=s]I%x  
U{2UKD@PM  
1>SCY _C v  
*M_Gu{xc  
支票 d M&BnI  
007SA6xq  
时间已过account closed 0=r.I}x  
\e/ 'd~F  
Ex ?)FL$4  
/ 1jb8w'  
更改处应加盖印章alterations require initials &1DU]|RoT&  
^p0BeSRiy;  
/ ` 7p'i  
:>.~"uWo{  
12Hy.l  
y+XB  
时间已过effects not cleared z6K"}C%  
1YA_`_@w  
VR/>V7*7@  
4 }l,F  
停止付款payment stopped  U'nz3  
D 5qCn^R  
c D+IMlT  
hY.zwotH  
支票毁损cheque mutilated *FkG32k  
Z%Nl<i  
mACj>0Z'  
byYdX'd.  
汇款||寄钱to remit||to send money a(X?N.w  
)j40hrR  
#L{QnV.3  
JBCcR,\kM*  
寄票供取款||支票支付to send a cheque for payment 4425,AR  
g(\FG  
Z4Nl{  6  
Eg?6$[U`8<  
寄款人a remitter ;(Q4x"?I  
b:Lp`8Du  
T1p A <6  
oXg KuR  
收款人a remittee vMXS%Q  
?L$ Dk5-W  
Vc3tKuMsiX  
~O~c^fLH(B  
国外汇票foreign Bill ) =<,$|g  
jd$uOn.r  
'w`:p{E  
Gw*n,*pz  
国内汇票inland Bill c<j2wKz  
LqTyE  
gR uNC=sR  
*r)/.rK_  
跟单汇票documentary bill 0(;d<u)fS  
 UfEF>@0  
s#ijpc>h  
q28i9$Yqj\  
空头汇票accommodation bill )eNR4nF  
y88FT#hR|5  
r>S?,qr  
|A0LYKni  
原始汇票original bill ^0 R.U+?+  
V+X>t7.Q  
D;It0"  
Au$|@  
改写||换新票据renewed bill D*Y4B ?,  
k7Fa+Y)K 7  
(bi}?V*  
zg&<HJO  
即期汇票sight bill||bill on demand <k'=_mC_  
5 fjeBfy  
kC"<4U  
l;: L0(('  
…days after date||…days after date…日后付款 D0tmNV@  
T 9\wkb.  
IpmblC4  
gk\IivPb  
…months after date||…months after date…月后付款 3qPj +@  
m]BxGwT=m  
'$W@I  
L5E. `^?  
见票后…日付款…days after sight||…days sight [!4p5;  
I0=YIcH5  
- *!R  
Mxn >WCPo  
见票后…月付款…months after sight||…months sight s<[%7 6Y!  
y]aV7 `]  
;sCf2TD,_  
s_ -G`xT>{  
同组票据set of bills 1q<BYc+z  
m5SJB]a/  
40N8?kQ}?  
* VH!<k[n  
单张汇票sola of exchange||sole of exchange 2J =K\ L  
nVV>;e[  
V*rAZ0  
kD S  
远期汇票usance bill||bill at usance L8N`<a5T  
('pNAn!]  
O^48c$Apv  
*z;4. OX  
长期汇票long bill -`gqA%#+  
5\}A8Ng  
r7/y'Y]O  
j2SJ4tB /  
短期汇票short bill Ro$'|}(+A  
cdfJa  
bsy\L|wd  
uyMxBc%6  
逾期汇票overdue bill .}S9C]d:a  
?9nuL}m!a  
MZ o\1tU-i  
&U ]L@ ]x  
宽限日期days of grace J`a$"G B.  
c iVN-;vi  
m8;; O  
-hw^3Af  
电汇telegraphic transfer (T.T) N|5J-fR&  
PjNOeI@G  
.)o<'u@Ri  
=.O8G=;DOA  
邮汇postal order||postal note (Am.)||post office order||money order m07= _4  
TJ8IYo| D  
|oPCmsO3R{  
_Q,`Qn@|BD  
本票promissory note (P/N) z[X>>P3<n  
oBiJiPE=`  
Aq%TZ_m  
4Ei*\:  
押汇负责书||押汇保证书letter of hypothecation V  @8+  
ol7%$:S  
m`gH5vQa  
awh<CmcZ  
副保||抵押品||付属担保物collateral security OAO|HH  
;`',M6g  
r18eu B%  
@S\!wjl]C  
担保书trust receipt||letter of indemnity U;u@\E@2  
UZ7Zzc#g  
esU9  
Tea P\a  
承兑||认付acceptance xX$'u"dsA  
>J!4x(;Yh  
$Y* d ' >  
?aOx b  
单张承兑general acceptance <5(P4cm9  
l Os91+.%  
K8M[xaI@  
U Hh  
有条件承兑qualified acceptance `~0)}K.F  
z5`AJrj%  
? cU9~=  
Vc0C@*fVM  
附条件认付conditional acceptance .anXsjD%W  
3gtQS3$4s  
v&Xsyb0CaM  
y,'M3GGl  
部分认付partial acceptance   hB/4.K]8  
    
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