论坛风格切换切换到宽版
  • 3125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。   4S'e >:  
会计报表statement of account Mk#r_:[BS  
}K 'A/]'  
qWW\d' , .  
1L::Qu%E  
往来帐目account current YMu#<ZG  
d"n>Q Tn\  
VL*5  
o+hp#e  
现在往来帐||存款额current accout a.<XJ\  
75H!i$(*+  
wm#(\dj  
\ {<ml n  
销货帐account sales &5K3AL  
!7\dr )  
Z]X a:[  
8US35t:M  
共同计算帐项joint account Byw EoS  
a"P & 9c  
8#$HKWUK  
eHU yV@  
未决帐项outstanding account x(u.(:V  
BsXF'x<U*  
L$c 1<7LU  
2n>mISy+  
贷方帐项credit account||creditor account NUnwf h  
#(qvhoi7lM  
gAvNm[=wD2  
H$?MPA-c  
借方帐项debit account||debtor account $o+@}B0)  
;gEEdx'&T  
w$$pTk|&n  
'2l[~T$*  
应付帐||应付未付帐account payable e?(4lD)d  
J" ,Cwk\  
ZWyf.VJ  
v89tV9O)  
应收帐||应收未收帐account receivable n.N0Nhd  
wIRU!lIF9  
$R ze[3  
)]Zdaw)X  
新交易||新帐new account B[sI7D>Y  
S9:ij1  
85"Szc-#  
I@N/Y{y#  
未决帐||老帐old account _Iy)p{y  
l{rHXST|  
i|H^&$|  
T^8`ji  
现金帐cash account pPsTgGai  
[EPRBK`=  
#lFsgb  
E\4ZUGy0  
流水帐running account {nZP4jze  
qu1! KS  
/3 L4K  
Yc[vH=gV}  
暂记帐||未定帐suspense account 4t*VI<=<[  
 [Ketg  
}nM+"(}  
I7XM2xM  
过期帐||延滞帐overdue account||pastdue account hHEn  
\RVfgfe  
J'#o6Ud  
fCb&$oRr!  
杂项帐户sundry account  iU{\a,  
\ Ho VS  
2CtCG8o  
ak}k e  
详细帐单||明细表detail account V+' zuX  
0^P9)<k'  
G^P9_Sw]d3  
$\oe}`#o  
呆帐bad account >0N$R|B&  
H5FWk  
suX^"Io%!  
H-& ktQWK3  
会计项目title of account l0!`>Xx[b  
[A uA<  
s?sr0HZ  
!9zs>T&9a\  
会计薄||帐薄account-book ]R"n+LnI:=  
4GJx1 O0Ol  
FGMYpapc~  
yaC_r-%U&  
营业报告书||损益计算表account of budiness||business report k~Y_%#_  
#R= 6$  
\ o?  
&~)1mnv.  
借贷细帐||交验帐account rendered oe_,q&e  
*q1sM#;5  
{y!77>Q/  
K]U8y$^  
明细帐account stated 2c9]Ja3:6  
"y .(E7 6  
=5p?4/4 J  
XKBQH(  
与…银行开立一户头to open an account with / vzwokH  
@:u2{>Yl  
P -N+  
]\=M$:,RZ  
与…银行建立交易to keep account with Wf  *b"#  
ra\2BS)X  
w`Z@|A  
m,]h7xx  
继续记帐to keep account D7N` %A8   
BjUz"69  
-QydUr/(o  
f,0oCBLPO  
与…有交易to have an account with !B*d,_9 c  
}~Y#N  
x6~`{N1N M  
q1M16qv5  
作成会计帐||有往来帐项to make out an account with h,Tsb:Q"M  
"j+=py`  
'"Dgov$q  
?37Kc,o  
清算||清理债务to make up an account \tg}K0E?R5  
"IsDL^)A9  
SJI+$L\'  
Xn8r3Nb$A  
清洁帐目||与…停止交易to close ones account with T EqCoeR  
L}U fd >*  
kF *^" Cn  
@y\M8C8  
结帐to close an account %xI,A'#  
sJ/?R:  
bX]$S 5c_u  
9L xa?Y1  
清理未付款to ask an account||to demand an account 8h7z  
>/F,Z%! &q  
E2{SKIUm  
s@bo df&  
结清差额to balance the account with 4qEeN-6h  
v.I>B3bEg  
j'JNQo;q  
6tmn1:  
清算to settle an account||to liquidate an account||to square an account zpd Z.  
/7<l`RSr  
N)Z,/w 9  
[2cG 7A  
审查帐目||监查帐目to audit an account $nbZ+~49  
as6YjE.Yy  
m-No 8)2yA  
:Keek-E`e=  
检查帐目to examine an account p} }=li>  
lGZ^ 8  
]`Y;4XR  
3 a G?^z  
转入A的帐户to charge the amount to As account J$D#)w!$j  
eu|cQ^>  
 OL|UOG  
,0=:06l  
以计帐方式付款to pay on account ajz% 3/R  
' Nv*ePz  
%<w)#eV?  
W[R o)  
代理某人||为某人on ones account||on account of one ( XoL,lJ  
ca1A9fvo  
xW\iME  
&8 ~+^P1w  
为自己计算||独立帐目on ones own account 7a}vb@  
R1X{=ct  
Yvu!Q  
Ojf.D6nY  
由某人收益并负风险on ones account and risk||for ones account and risk g2v 0!  
d&QB?yLd  
OXuBtW*,z+  
+ AyrKs?h  
由某人负担for ones account||for account of one -*u7MFq_  
h$EH|9HAb  
|A#pG^  
~P85Or  
按某人指示||列入某人帐户by order and for account of one 7 Ld5  
<m#ov G6  
Eh)PZvH  
-Fe) )Y'=  
列入5月份帐目for May account I=)u:l c  
 ((}T^  
+KV`+zic+  
ShdE!q7  
编入某中帐项下to pass to the account of||to place to the account of *1fq:--  
~e5hfZv|w  
[kIiKLX  
"RH pj3 si  
寄出清算书to send in an account||to send in render an account a'zf8id  
qJb9JL$s  
%o4ZD7@ '  
]4m;NId  
支票薄cheque book RHdcRojF  
|#);^z_  
0Z{f!MOh  
@Q;%hb  
支票陈票人cheque drawer qcSlY&6+  
0yhC_mI  
W *t+!cU/:  
x t7ZrT  
持票人cheque holder 3? F*|E_  
&>zzR$#1  
;N4A9/)  
60B6~@]P  
不记名支票cheque to bearer||bearer cheque t%$>  
(,wIbwa  
(*>%^C?  
diF-`~  
记名支票||认人支票cheque to order cRm+?/  
;by` [)  
fz[o;GTc  
K!c "g,S  
到期支票antedated cheque eM";P/XaX  
4NaL#3  
.tv'`  
K}e %E&|>  
未到期支票postdated cheque +>b~nK>M  
e5/f%4YX  
o}q>oa b z  
N8!V%i?  
保付支票certified cheque ),ur! v  
uURm6mVt9:  
zq 1je2DB  
0x&-/qce6W  
未获兑现支票,退票returned cheque {O ]^8#v^  
&\8qN_`  
7>#?-, B  
k1l\Rywp  
横线支票crossed cheque ~:`5Y"Av:  
3 q1LIM  
Y.XNA]|  
37OU  
普通横线general crossing w;@NYMK)  
|]--sUx:  
0_F6t-  
kj_MzgC'?  
特别横线special crossing LH7m >/LJr  
Q&j-a;L  
!=(OvX_<  
#m x4pf {  
空白支票blank cheque 6_Ps*Ed  
Gw!VPFV>W  
"Y%fk/v8  
BlwAD  
失效支票,过期支票stale cheque LqNt.d @  
%.k~L  
b 6kDkE  
t zn1|  
普通支票open cheque /\L-y,>X  
PHQ7  
E}?n ^Zf  
+D7>$&BD  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount |/^ KFY"  
srzlr-J  
C K#^`w  
0d>|2QV   
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 0m2%ucKw  
&>nB@SQZ  
I /2{I  
O0Z !*Hy  
支票换现金||兑现to cash a cheque 4S%s=v w  
E?v9c>c  
&`@S_YLr  
`!,"">5  
清理票款to clear a cheque 8dPDs#Zl  
]|m?pt  
5#275Hyv  
g=#Cc( q  
保证兑现to certify a cheque DT;n)7+,  
^LI\W'K  
7)RDu,fx  
(YV]T!q  
填写支票数额to fill up a cheque hs;YMUA"  
Lm-f0\(  
Rb/|ae  
7sX#6`t  
支票上划线to cross a cheque hkpS}*L9o  
:9H`O!VF  
ylGT9G19  
I K9plsd*  
开发支票to make out a cheque h5)4Z^n  
dI(1L~  
tDC?St1  
$~3?nib"j  
签发支票,开立支票to draw a cheque||to issue a cheque fw&cv9X(IU  
]D.} /g  
\sn wR  
+ *W%4e  
透支支票to overdraw a cheque ~ |Nj+A  
u Vth&4dh9  
1La?x'{2MP  
?]%ZJd  
背书支票to endorse a cheque WJlJD*3  
uv|RpIve:  
49o/S2b4z  
%!\iII  
请付票款||清付票款to pay a cheque||to honour a cheque \? n<UsI  
-<6b[YA  
N,bH@Q.Ci  
7VIfRN{5n  
支票退票to dishonour a cheque (VM.]B<  
+;Pkpuu  
g#iRkz%l)&  
]>/oo=E  
拒付支票to refuse a cheque Fy*t[ >  
J4]tT pu"K  
cd&sAK"  
-5b#w"^w^  
拒付支票to stop payment of a cheque 5oe{i/#di  
m0i,Zw{eM  
*DgRF/S  
HGao}@'  
提示要求付款to present for payment 3dx.%~c  
W5uC5C*,l  
\"a~~Koe  
$ba*=/{[q  
见票即付持票人payable to bearer Yc:>Yzj(z  
en"\2+{Cg  
R('\i/fy  
84lT# ^q  
支付指定人payable to order \;+TZ1i_  
vX?C9Fr2  
k?}y@$[)  
{(IHHA>  
已过期||无效out of date||stale %0zp`'3Y  
1j]vJ4R_\  
?BX}0RWMh7  
@x^/X8c(p  
请给出票人R/D||refer to drawer Hf +oG  
SN 4JX  
gg.lajX  
BZa`:ah~x  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8{ +KNqz  
9JqT"zj  
^)o#/"JA  
J^=Xy(3e  
文字与数字不一致words and figures differ n0FzDQt26  
Elt" tJ  
5`6U:MDq  
E&ReQgBft  
支票 Jim5Ul  
a`D`v5G t  
时间已过account closed GBTwQYF  
*Oq& g\K)  
5 0dx[v8  
3U! l8N2  
更改处应加盖印章alterations require initials BxiR0snf0q  
f.c2AY~5[  
z2jS(N?J1  
`*xSn+wL`_  
)K]<\Q[  
|+Xh ^E  
时间已过effects not cleared 4j(*%da  
{]iM5?  
 Y=/;7T  
8g?2( MT;  
停止付款payment stopped Lie= DD  
@o&UF-=MW(  
1I%niQv5t  
O' Mma5  
支票毁损cheque mutilated J&L#^f*d  
0S\HO<~k  
PB # EU 9  
W]D+[mpgK  
汇款||寄钱to remit||to send money (r Q)0 g@  
[;#^h/5E  
pS8`OBenA  
?[.g~DK,  
寄票供取款||支票支付to send a cheque for payment ^[EXTBk@:  
pIPjTQ?cq  
/px`FuJI(  
5*O]`Q7  
寄款人a remitter /S9n!H:MT  
=j@8/  
XUK%O8N#9  
-3SRGr  
收款人a remittee , w,)n^  
p+;x&h)[l  
Pu}PE-b  
%1M!4**W  
国外汇票foreign Bill b{,vZhP-  
F~3 &@TWi  
^t[br6G  
D7C%Y^K]>E  
国内汇票inland Bill h: zi8;(  
YVO~ 0bX:  
N8Un42  
h[] 3 #  
跟单汇票documentary bill UO' X"`  
%p};Di[V  
R/&C}6G n  
:Ek3]`q#  
空头汇票accommodation bill ;z o?o t/  
h)T-7b  
!< ^`Sx/+  
PU%WpI.w  
原始汇票original bill }9?fb[]  
$I a-go2W  
d-"[-+)-  
P,n:u'Iwy  
改写||换新票据renewed bill !e0/1 j=  
BtP*R,>  
!Op18hP$  
L\^H#:?t  
即期汇票sight bill||bill on demand 5G#K)s(QC  
5O"wPsl  
`=#ry*E^:  
9'!I6;M  
…days after date||…days after date…日后付款 ~wd~57i@  
]GPUL>7  
MP`WU}2  
JmVha!<qk  
…months after date||…months after date…月后付款 ?Tk4Vt  
>V3pYRA   
Pl[WCh  
,DbT4Ul c  
见票后…日付款…days after sight||…days sight ,lw<dB@7"5  
?T:$:IHw  
1H,hw  
:aMp,DfM]P  
见票后…月付款…months after sight||…months sight 0}aw9g  
Q"H1(kG|  
+yu^Z*_  
f%Bmx{Ttq  
同组票据set of bills As*59jkB  
)IZ~!N|-w  
x20sB  
~ TALpd  
单张汇票sola of exchange||sole of exchange zXg/.z]  
{~:F1J~=  
3mM.#2=@>  
ek4?|!kQD  
远期汇票usance bill||bill at usance rDWqJ<8  
4S#q06=Xe  
%Tv^BYQAZ  
dNcP_l/A  
长期汇票long bill }[I|oV5*+&  
4U1"F 7'  
j*;/Cah]k  
-* ;`~5  
短期汇票short bill CI6qDh6  
jR&AQ-H&  
KwuNHK)-  
GPnSdGLC  
逾期汇票overdue bill kihO~<  
@VcSK`  
p![CH  
FqK2[] 8  
宽限日期days of grace t Sf`  
B%Sp mx8  
l~Sn`%PgA  
o\YF_235  
电汇telegraphic transfer (T.T) &4O0}ax*Zm  
&D~70N\L  
f<0nj?  
ROHr%'owgL  
邮汇postal order||postal note (Am.)||post office order||money order ?#917M  
tJ9i{TS  
X`k[ J6  
1JoRP~mMxa  
本票promissory note (P/N) fX2PteA0qX  
# wZ:E,R  
]gQ4qu5  
Q!VPk~~(  
押汇负责书||押汇保证书letter of hypothecation pB;p\9A*q  
xdH*[  
U8(Rye$  
KD7 RI3'?  
副保||抵押品||付属担保物collateral security JOIbxU{U_  
T+[N-"N  
W@x UR-}51  
ctL@&~*nY  
担保书trust receipt||letter of indemnity UC34AKm  
w(9.{zF|vQ  
@E$PjdB5M  
6Hn3  
承兑||认付acceptance /IC7q?avQN  
Whq@>pX8  
vO2o/   
\Podyh/;?  
单张承兑general acceptance |mfQmFF  
[EJ[Gg0m  
[S/]Vk|4  
(SLAq$gvd  
有条件承兑qualified acceptance [a*m9F\ ,  
B&`hvR  
#U NTD4   
'%`W y@  
附条件认付conditional acceptance !#nlWX :~  
rQbL86+  
%jY /jp=R  
<;.Zms${@  
部分认付partial acceptance   qlSc[nEk  
    
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