论坛风格切换切换到宽版
  • 4578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。   gyHHoZc3  
会计报表statement of account j!~l,::$"X  
&K_)#v`|  
mpC`Yk  
#v#<itfFH  
往来帐目account current {U]H;~3 ?  
NvE}eA#  
5V[oE\ B  
"@@I!RwA  
现在往来帐||存款额current accout p;)"  
`=+^|Y}  
VLsxdwHgb  
A , CW_  
销货帐account sales 1Q;}z Hd  
z't ? ?6  
!J1rRPV  
N qHy%'R  
共同计算帐项joint account m`#Od^vk  
[L` ZE*z  
!?f5>Bl  
 mvW%  
未决帐项outstanding account r;9 r!$d  
.Ig+Dj{)  
N- e$^pST  
!IU.a90V  
贷方帐项credit account||creditor account e+v({^k  
8 a!Rb-Q:  
fy@avo9  
Xdi:1wW@p  
借方帐项debit account||debtor account 0`.^MC?  
-m'j]1  
` 8W*  
\y6OU M2y  
应付帐||应付未付帐account payable G)#$]diNuX  
?7:KphFX)  
=4uSFK_L  
]3ONFa  
应收帐||应收未收帐account receivable gK#mPcn^  
CO-_ea U(  
#ywk|k5z]  
{ pu85'DV  
新交易||新帐new account ^Jb H?  
Yw5'6NU  
(npj_s!.C)  
4%WzIzRb  
未决帐||老帐old account jA".r'D%  
@3fn)YQ'  
A[G0 .>Wk  
f~E*Zz`;  
现金帐cash account 4?N8R$  
[' z[  
]v[|B  
u4z&!MT}  
流水帐running account f)]%.>  
FYs)M O  
RMO,ZVq  
F4=}}k U  
暂记帐||未定帐suspense account 0CSv10Tg  
\ w3]5gJZ  
yx V: !gl  
Va Z!.#(P  
过期帐||延滞帐overdue account||pastdue account vVGDDDz/  
f= >O J!:  
!=;XBd-  
+q6ydb,  
杂项帐户sundry account Bq/:Nd[y  
6y%0`!  
R+g z<H.Q  
B?VhIP e  
详细帐单||明细表detail account AM=z`0so  
'B+ ' (f  
Q{e \ }wN  
oYWR')8g  
呆帐bad account {M,,npl  
S"9zc ,]  
ceNix!P  
kd"N 29  
会计项目title of account M X>[^}n  
keRE==(D  
h|X^dQb]  
lKk/p^:  
会计薄||帐薄account-book ? ` SUQm  
c8Z wr]DF  
Uye|9/w8 !  
+r3IN){jz  
营业报告书||损益计算表account of budiness||business report w+1Gs ;  
q7u'_ R,;  
;#w3{ NB  
\EseGgd21  
借贷细帐||交验帐account rendered r1RGTEkD  
bLt.O(T}  
mN8pg4  
h gJ[LU|>  
明细帐account stated s+tGFjq  
`6+"Z=:  
Ty88}V  
ctcS:<r/3@  
与…银行开立一户头to open an account with G:g69=x y  
 Q1@A2+ c  
HSq}7S&U  
U`hY{E;  
与…银行建立交易to keep account with j65<8svl  
KZPEG!-5  
"Ks,kSEzu  
@JdZ5Q  
继续记帐to keep account 7gRgOzWfV  
1;VHM'  
+}jJ&Z9 )  
s+>:,U<A  
与…有交易to have an account with HaIM#R32T  
W456!OHa  
n_'{^6*O  
A_KW(;50  
作成会计帐||有往来帐项to make out an account with vm>b m  
'uy/o)L  
fFQ|T:vm  
Y3Q9=u*5  
清算||清理债务to make up an account R :B^  
ToYAW,U[d  
l&?ii68/  
Z1"v}g  
清洁帐目||与…停止交易to close ones account with irjP>3_e  
Ewg:HX7<(  
&r:7g%{n  
zXRlo]  
结帐to close an account rx}r~0i  
!>:?rSg*  
5ZBKRu  
.9.2Be  
清理未付款to ask an account||to demand an account Nz)l<S9>  
<_Q1k>  
IsR!'%Pu  
:,)lm.}]t  
结清差额to balance the account with -lv)tHs<  
zP<pEI  
08*v~(T  
X]y)qV)a[c  
清算to settle an account||to liquidate an account||to square an account )2M>3C6>f  
&\_iOw8  
7F'`CleU  
G z)NwD  
审查帐目||监查帐目to audit an account J[&b`A@.o  
t45Z@hmcW  
ZK)%l~J  
dUsx vho  
检查帐目to examine an account o6p98Dpg   
A~mum+[5  
G+F: 99A  
P~ &$l2  
转入A的帐户to charge the amount to As account YID4w7|  
N?.%?0l  
p'om-  
aFLO{tr`  
以计帐方式付款to pay on account G%Lt.?m[  
B-r0"MX&  
$.bBFWk  
+sJrllrE(  
代理某人||为某人on ones account||on account of one W | o'&  
:Lz\yARpk  
@$z<i `4  
twx[ s$O'b  
为自己计算||独立帐目on ones own account 0P]E6hWgg  
PsZ >P|e1  
nqf,4MR  
\7*`}&  
由某人收益并负风险on ones account and risk||for ones account and risk FLY Ca  
3*@5S]]  
{*ob_oc  
<wAFy>7  
由某人负担for ones account||for account of one Hik3wPnp  
d \35a4l  
)K2HK&t:  
'{B!6|"X  
按某人指示||列入某人帐户by order and for account of one wKsT7c'  
n\Lb.}]1~  
Zcc9e 03  
{,L+1h  
列入5月份帐目for May account k]I0o)+O.  
0c#/hFn  
C7O6qpO  
&ZQJ>#~j^  
编入某中帐项下to pass to the account of||to place to the account of } GiHjzsR  
_H/8_[xk  
4f;HQ-Iv  
i _% Q`i  
寄出清算书to send in an account||to send in render an account Kx%Sku<F'  
Z@$8I{}G  
nt@aYXK4|  
=3v]gOcO  
支票薄cheque book y(xJT j  
T'b_W,m~,u  
j.@\3'  
lMbAs.!  
支票陈票人cheque drawer "T- `$'9  
STaA]i}P  
10U9ZC  
&EnuE0BD  
持票人cheque holder (!zy{;g|  
jXMyPNTK  
GbaEgA'fa  
@#-q^}3  
不记名支票cheque to bearer||bearer cheque FJ6u.u  
pL zk   
j+ LawW-  
+PuPO9jKO@  
记名支票||认人支票cheque to order ,YMp<C  
`9 b7>Nn<  
*v3]}g[<  
) v,:N.@Q  
到期支票antedated cheque wg]j+r@  
IyLx0[:U  
=pC3~-;3  
4%3M b-#Y]  
未到期支票postdated cheque yT,.z 0  
<|Pun8j  
]]wA[c~G  
KFwzy U"  
保付支票certified cheque qm8&*UuKJ  
.?Gd'Lp  
M )2`+/4  
w:<W.7y?0  
未获兑现支票,退票returned cheque k'5?M  
%$Aqle[  
$"H{4 x`-  
UZpIcj cL  
横线支票crossed cheque a0ObBe'  
JQ@E>o7_  
DY?Kfvef  
BFOq8}fX2  
普通横线general crossing ;h jwD  
9amaL~m  
\0f{S40  
"UJ S5[7$  
特别横线special crossing K SN Pkd6  
EL9]QI  
/Dj=iBO  
*=*AAF  
空白支票blank cheque 7 !JQB  
L ');!/:  
9Q+'n$s0^  
vCw e'q`1  
失效支票,过期支票stale cheque LMAE)]N  
>\Ww;1yV  
ikSt"}/hd  
hs$GN]  
普通支票open cheque e F3,2DD C  
-u8NF_{c  
} =]M2 }  
LpqO{#ZG  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount lH6OcD:kj  
Cy=Hy@C  
Xn%pNxUL  
$H9%J  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges cj'}4(  
Nu?-0>  
n4#;k=mA  
d! LE{  
支票换现金||兑现to cash a cheque  N#a$t&  
YS*9t Q{  
N<-gI9_  
TmV,&[ 'mg  
清理票款to clear a cheque [CXrSST")E  
8Hn|cf0  
>)M`IU[d^.  
n74V|b6W  
保证兑现to certify a cheque "\o+v|;  
8Y7Q+p|O  
tE`u(B,  
n+A?"`6*#  
填写支票数额to fill up a cheque 5MtLT#C3r  
2-Ej4I~  
k@3Q|na  
Dw<bn<e-  
支票上划线to cross a cheque +2&@x=xy  
9E>|=d|(d  
\}"$ ?d'f  
n4R(.N00  
开发支票to make out a cheque UZJCvfi  
[VsKa\9u  
sEGO2xeI  
G#u6Am)T  
签发支票,开立支票to draw a cheque||to issue a cheque HV{wI1  
8)10o,#L  
r[b(I@T +  
:lPb.UCY  
透支支票to overdraw a cheque }n3/vlW9  
#x 177I\  
sE Q=dcK  
xgKdMW'%g:  
背书支票to endorse a cheque rp!oO>F  
-v]Sr33L  
n O\"HLM  
z4jR[x,  
请付票款||清付票款to pay a cheque||to honour a cheque JS CZ{v J$  
?7.7`1m !v  
(2^gVz=j  
#AL=f'2=f  
支票退票to dishonour a cheque O06"bi5Y  
R|(q  
%&w3;d;c  
~&7MkkftM  
拒付支票to refuse a cheque mUdOX7$c>  
B1>/5hV}  
!`,Sfqij  
j/_ s"}m{  
拒付支票to stop payment of a cheque 1+jAz`nA:T  
;; C?{  
:+z4~% jA  
gT0BkwIV  
提示要求付款to present for payment m g4nrr\  
}dWq=)*  
T>2[=J8U  
+#lM  
见票即付持票人payable to bearer $Bs {u=+w  
#t: S.A@  
&:dH,  
B&[M7i  
支付指定人payable to order j}JrE,|  
hRrn$BdLX  
Rn9m]x  
YkniiB[/  
已过期||无效out of date||stale b\$} >O  
:UF%K>k2  
T"E6y"D  
jB$IyQ;@  
请给出票人R/D||refer to drawer T_@K& <  
Ay 5i+)MD  
V )x$|!(  
<SgM@0m  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @|63K)Xy  
$JJrSwR<h  
mpuq 9)6  
>0p h9$  
文字与数字不一致words and figures differ x7:s]<kE  
El[)? +;D  
G~2jUyv  
j/r]wd"aUS  
支票 j.w@(<=x  
Sa?ksD2IaB  
时间已过account closed snf~}:&   
Po__-xN>Q  
v/68*,z[  
7VqM$I  
更改处应加盖印章alterations require initials im9G,e  
g`vny)\7/  
;#xmQi'`  
`\gnl'  
l_P-j 96WD  
<acUKfpY  
时间已过effects not cleared fPn>v)lN{  
%r%Mlj:#  
e;Ti&o}  
Y;@>b{s  
停止付款payment stopped \ 3wfwu.q  
aY'C%^h]  
6r"eN%m  
#A1Z'y0  
支票毁损cheque mutilated e vrXo"3  
uxtWybv  
s%C)t6`9  
;aI[=?<x  
汇款||寄钱to remit||to send money OGde00  
WQ[_hg|k  
~P8tUhffK  
ewa wL"  
寄票供取款||支票支付to send a cheque for payment P&9Gga^I  
Tl$ [4heE  
\`oT#|0  
QDs^Ije  
寄款人a remitter y.#")IAF  
3L833zL  
hAYTj0GZ  
3 Nreqq  
收款人a remittee P `}zlml  
<tF9V Jq  
lE;Ewg  
\m7-rV6r  
国外汇票foreign Bill {sihus#Q  
UDL!43K  
x(hE3S#+  
2z6yn?'&L  
国内汇票inland Bill #MX'^RZ>2  
MBt9SXM  
OMWbZ>jB  
P3cRl']  
跟单汇票documentary bill %_+2@\  
8YZbP5'  
?u/@PR\D   
{5%5}[/x  
空头汇票accommodation bill 9o;^[Ql-  
Kqp(%8mf  
f!oT65Vmi  
=Z P%mW&;}  
原始汇票original bill Y ;u<GOe  
WF1px%  
xC*6vH]?  
w[9|cgCY  
改写||换新票据renewed bill vy0X_DPCr  
U}6.h&$  
WFO4gB*  
O4r0R1VQM  
即期汇票sight bill||bill on demand {;N,t]>8M  
`tHvD=`m.  
_A+s)]}  
J8S'/y(LE<  
…days after date||…days after date…日后付款 =NnNN'}  
0'V5/W  
9z}uc@#D=m  
]Y2RqXA*  
…months after date||…months after date…月后付款 :n0vQ5 a  
?&|5=>u2}$  
+?u~APjNN  
&xa(BX%,c  
见票后…日付款…days after sight||…days sight ;pqg/>W'  
giZP.C"0  
]$Yvj!K*Q  
G?E oPh^m  
见票后…月付款…months after sight||…months sight AG!w4Ky`  
!G SV6  
^cczJOxB  
] 8Q4B W  
同组票据set of bills aa>xIW, u  
NdL,F;^  
PV9pa/`@  
k.uMp<)D  
单张汇票sola of exchange||sole of exchange uT}' Y)m  
^.1c{0Y^0  
-u2P ?~  
@!`Xl*l  
远期汇票usance bill||bill at usance '+osf'&  
.Xce9C0SW  
(iL|Sq&}b  
|/09<F:L[  
长期汇票long bill 3 ):A   
Tav*+  
Pa~)"u 8  
&;D8]7d  
短期汇票short bill 8-BflejX  
_9 =Yvc=  
Ezr:1 GJ  
7g %E`3)"  
逾期汇票overdue bill =&,]Z6{ >  
A9wh(P0\  
W7U2MqQ  
q OSM}ei>s  
宽限日期days of grace ^c&L,!_)H  
4<% *E{`  
oW<5|FaN  
R $&o*K`?  
电汇telegraphic transfer (T.T) S<4c r  
/Y'Vh^9/T  
:a$\/E=  
l y(>8F  
邮汇postal order||postal note (Am.)||post office order||money order w,h`s.AN  
kdl:Wt*4o  
!{^PO <9  
yls ^cyX  
本票promissory note (P/N) MhR:c7,  
f ` R/ i  
;j^H)."A\  
t0IEaj75c  
押汇负责书||押汇保证书letter of hypothecation #)C[5?{SNq  
*q()f\  
*g6n  
](&{:>RNJ  
副保||抵押品||付属担保物collateral security :.$3vaZ@  
!4^C #{$  
M7@2^G]p  
n2oz"<?$S  
担保书trust receipt||letter of indemnity !"\80LP  
~} ,=OF-b  
> U%gctIg  
ApAO/q  
承兑||认付acceptance Zg'Q>.:  
8xccp4  
f}x.jxY?  
/7}It$|nhy  
单张承兑general acceptance Y*H|?uNF  
Kjs.L!W  
fpFhn  
)pq;*~ IBI  
有条件承兑qualified acceptance T[j#M+p  
Y?(r3E^x  
w-Da~[J  
Q0&H#xgt  
附条件认付conditional acceptance hM{{\yZS  
bT^I"  
0cJWJOj&  
TrLu~4  
部分认付partial acceptance   J2 'Nd'  
    
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