论坛风格切换切换到宽版
  • 3059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。   =A yDVWpE  
会计报表statement of account Xj;\ROBH-  
:f9O3QA  
heF<UMI  
(K"8kQLY  
往来帐目account current !X 8<;e}2  
b0vbE8wa  
hp:8e@  
LEM^8G]O  
现在往来帐||存款额current accout utJz e  
?M02|8-  
JE[+   
xQKD1#y  
销货帐account sales n-% 8RV  
i*q!|^M  
Wd 0$t    
{1jywb }  
共同计算帐项joint account o{QU?H5h  
ZJ|@^^GcL  
lMcSe8LBQa  
|ULwUi-r  
未决帐项outstanding account dE[_]2];P  
a%h'utF{[  
 pPezy:  
DJm/:td  
贷方帐项credit account||creditor account ]0g%)fuMf  
#h#Bcv0 Z  
/p&)bL  
C}~/(;1V=  
借方帐项debit account||debtor account tFYIKiq2  
E\%'/3o  
qtv>`:neB  
[H3~b=  
应付帐||应付未付帐account payable Ya_4[vR<  
o`@B*, @  
 ;7F|g  
E?& x5?  
应收帐||应收未收帐account receivable a%wK[yVp  
bnWKfz5  
D(GAC!|/]  
!`VO#_TJ  
新交易||新帐new account /&+6nO P  
tv _Cn w  
>VAZ^kgi  
;-G!jWt6Zi  
未决帐||老帐old account =&- hU|ur  
YS_9M Pi  
1qs~[7{C1  
?Z<2zm%qV  
现金帐cash account 's]+.3">L1  
7{vnhl(Z  
0shNwV1zF  
;5*)kX  
流水帐running account J6!t"eB+  
OGy/8B2c  
l; e&p${P  
}}GBCXA f_  
暂记帐||未定帐suspense account =](c7HEQf  
KAg<s}gQJ  
9iQcK&D 2  
VesO/xG<  
过期帐||延滞帐overdue account||pastdue account }G8RJxy  
zr0_SCh;2  
VD \pQ.=  
{C%/>e2-%  
杂项帐户sundry account 1%L* 9>e  
T#lySev  
NVnKgGlHgd  
F_SkS?dB  
详细帐单||明细表detail account t9&z|?Vz  
/~_Cb= 7  
S?{|qlpy  
O=1 uF  
呆帐bad account I(8,D[G.m  
o8P 5C4y  
;8 ~`fK  
'aB0abr|  
会计项目title of account eiZv|?^0  
%J `;  
~6'6v 8  
(k"oV>a|  
会计薄||帐薄account-book iSx xy1R  
?ng?>!   
q{UP_6O F  
`8F%bc54iw  
营业报告书||损益计算表account of budiness||business report ,q#^ _/?  
M* W=v  
#R|M(Z">q  
 ]{OEU]I@  
借贷细帐||交验帐account rendered &7 }!U  
"F+ 9xf&r  
US)wr  
I~S`'()J  
明细帐account stated z9$x9u  
,{c9Lv%@J  
(Jf i 3 m  
1fL@rR  
与…银行开立一户头to open an account with   [E(DGt  
=&,zWNz)  
9AJ!7J#v"  
Q8M&nf  
与…银行建立交易to keep account with ',0~\V  
UD*#!H  
 Be2@9  
i^uC4S~  
继续记帐to keep account N_L&!%s  
tGzYO/Zp  
TE*$NxQ 2  
>qx~m>2|8]  
与…有交易to have an account with #hd<5+$U}l  
0|{U"\  
d\, 4Wet;#  
O6;>]/`  
作成会计帐||有往来帐项to make out an account with VzpPopD,QW  
 z$-/yT"M  
rK~362|mo  
h^>kjMM  
清算||清理债务to make up an account X3]E8)645N  
scqG$~O)  
;sNyN#  
-baGr;,Cu  
清洁帐目||与…停止交易to close ones account with S#+G?I3w  
Sct-,K%i  
{H $\,  
$7)O&T*q'  
结帐to close an account xbo-~{  
D{.%Dr?  
p`1d'n[  
2O9dU 5b  
清理未付款to ask an account||to demand an account \9se~tAl3  
WGG|d)'@  
u h#PZ xnP  
FEaf&'G]  
结清差额to balance the account with '[Oi_gE.  
y%TR2CvT  
<$Uj ~jN  
U]hQ#a+  
清算to settle an account||to liquidate an account||to square an account um#;S;  
"XC6 l4Z  
7@EYF  
![abDT5![  
审查帐目||监查帐目to audit an account (^a;2j9  
w,3`Xq@  
G:WMocyXI'  
@dCu]0oNI  
检查帐目to examine an account o,\%c" mC  
$o]zNW;X  
FbFUZ^Zj  
A$XjzTR  
转入A的帐户to charge the amount to As account fwsq:  
&1Cq+YpI  
kP;:s  
lBG* P >;  
以计帐方式付款to pay on account yH#;k:O=  
zo} SS[  
i;)g0}x`  
` V^#Sb  
代理某人||为某人on ones account||on account of one  _&(ij(H  
Go`omh b  
q`$QroZT"  
n+Ag |.,|  
为自己计算||独立帐目on ones own account m qw!C  
"E''ZBLO~  
-'}iK6  
&g& &-=7)  
由某人收益并负风险on ones account and risk||for ones account and risk !+hX$_RT  
_a<PUdP  
GV[%P  
B.P64"w  
由某人负担for ones account||for account of one mu{%%b7|^  
$\^]MxI  
o~4n8  
akCl05YW  
按某人指示||列入某人帐户by order and for account of one 3&y u  
zi-+@ 9T  
cF(9[8c{  
X!2|_  
列入5月份帐目for May account ~36c0 =  
+'n1?^U  
iMA)(ZS  
ZcWl{e4  
编入某中帐项下to pass to the account of||to place to the account of "5y^s!/  
Bp/8 >E O`  
qFs<s<]  
=u'/\nxCF  
寄出清算书to send in an account||to send in render an account O,OGq0c  
H~G=0_S  
F_r eBPx  
Z^~ 6pH\  
支票薄cheque book %qE#^ U  
F Q k;  
xK y<o  
^Q OvK>W<  
支票陈票人cheque drawer =[jBOx&  
qt:->yiq+  
dY|jV}%T  
Q` s(T  
持票人cheque holder 5:PZ=jPR  
8n:D#`K  
(gmB$pwS  
iIF'!K=q  
不记名支票cheque to bearer||bearer cheque (i?^g &  
[ho'Pc3A<  
y(S0 2v>l  
tV,zz;* Oe  
记名支票||认人支票cheque to order qB:`tHy  
w[+!c-A:H  
7, 4x7!  
$_ i41f[  
到期支票antedated cheque jCl[!L5/1  
}rQ*!2Y?  
POG5x  
>mV""?r]  
未到期支票postdated cheque P>kx{ ^  
B)|s.Ez  
2X]\:<[4  
8(I"C$D!k  
保付支票certified cheque ,-"]IR!,w  
BxqCV%9o  
p~b$+8#+  
,@;<u'1\G  
未获兑现支票,退票returned cheque 2uHp%fv;  
`Qhh{  
`WT7w']NT  
zN:752d^+r  
横线支票crossed cheque vuP1gem  
c 9[5)  
9e5UTJ  
3 /e !7  
普通横线general crossing 5 9vGLN!L  
4jW{IGW  
nr^p H.  
Pm_=   
特别横线special crossing WDZi @9X_  
HHYcFoJwYN  
h CiblM  
^n]s}t}csV  
空白支票blank cheque 3:( `#YY  
0d2%CsMS"D  
iI1t P  
;gyE5n-{  
失效支票,过期支票stale cheque -*A'6%`  
qrkT 7f  
4l*&3Ar  
8f.La  
普通支票open cheque E(8g(?4  
rBf?kDt6l  
p1nA7;B-m  
'w2;oO  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount [;I8ZVE  
-ZB"Yg$l  
?q P }=nJ  
"Tv7*3>  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges PwW@I~@>  
:dzU]pk%0  
J (h>  
=+ p+_}C  
支票换现金||兑现to cash a cheque J.nq[/Q=  
q1y4B`  
&; \v_5N6  
f#5JAR  
清理票款to clear a cheque ^U}0D^jDeE  
d%3BJ+J  
P `"7m-  
Sg-xm+iSDt  
保证兑现to certify a cheque x8Sq+BY  
Kxn7sL$]=F  
nlW&(cH  
u*{ _WL[(  
填写支票数额to fill up a cheque arZIe+KW  
PS6`o  
J~q+G  
ydQS"]\g  
支票上划线to cross a cheque %S.U`(.  
UsN b&aue  
R6;>RRU_  
B! V{.p  
开发支票to make out a cheque EcIQ20Z_-  
SK52.xXJ  
gQWX<  
wVDB?gy%#  
签发支票,开立支票to draw a cheque||to issue a cheque E,7~kd~y`  
Tm52=+uf$  
"ux]kfoT  
}eM <A$J  
透支支票to overdraw a cheque N_D+d4@  
8n5nHne  
"\;wMR{  
zF&UdS3  
背书支票to endorse a cheque *GP_ut%  
 2p>SB/  
Cg pT(E\E  
9Z'eBp  
请付票款||清付票款to pay a cheque||to honour a cheque CDnz &?  
&Fjilx'k  
/T)n5X  
tr8Cx~<  
支票退票to dishonour a cheque ~aAJn IO  
DWQQ615i  
e oSM@Isu  
dM{~Ubb  
拒付支票to refuse a cheque 3^> a TU<Z  
"H<#91^|  
bpa O`[*  
xc.D!Iav  
拒付支票to stop payment of a cheque ROS"V V<  
wg<|@z5  
BWdc^  
(M,VwwN  
提示要求付款to present for payment {$YD-bqY  
'<< ~wt  
dqA[|bV  
Tw;qY  
见票即付持票人payable to bearer  x9"4 vp  
^7 bf8 ^`  
Wk #h,p3  
V!77YFen %  
支付指定人payable to order F] ?@X  
aq+IC@O  
I9un  
nIQ&gbfO  
已过期||无效out of date||stale Qy5Os?9"  
5%?b5(mnD  
Secq^#]8  
o.3YM.B#  
请给出票人R/D||refer to drawer 6w"( y~c1  
+O$:  
HXfXb ^~  
n<<=sj$\!  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds KBw9(  
q@!'R{fu  
Z%5nVsm:G  
Kka8cG  
文字与数字不一致words and figures differ 4Kn9*V  
sCtw30BL  
VP %i1|XZJ  
;=-j;x  
支票 o9Txo (tYU  
/pN'K5@  
时间已过account closed Cb{A:\>Q{  
yw.~trF&%  
3p3WDL7  
Bhu@ 2KdA  
更改处应加盖印章alterations require initials 8VuZ,!WH#  
o"#TZB+k  
UiR,^/8ED  
[ .j]V-61  
Seq]NkgY  
|O(-CDQe  
时间已过effects not cleared O}MZ-/z=o~  
4W!\4Va  
k%]DT.cE  
97Zk P=Cq  
停止付款payment stopped VX;zZ`BJ  
*5y W  
J3~hzgY  
-VWCD,c  
支票毁损cheque mutilated !@pV)RUv7  
\f/#<|Hm  
M'umoZmW0  
Q+b.-iWR  
汇款||寄钱to remit||to send money w|}W(=#  
ik2- OM  
qRPc %"  
(_w %  
寄票供取款||支票支付to send a cheque for payment {_zV5 V  
=[P%_v``  
Kc%n(,+%"  
.pM &jni Y  
寄款人a remitter R:w %2Y  
fJLf7+q  
 G la@l<  
Vk-W8[W 7  
收款人a remittee I9}+(6  
)L |tn  
m ~u|VgD  
(Sth:{;  
国外汇票foreign Bill T?X^0UdJj  
':l"mkd+`  
A\".t=+7  
 Y*@|My`  
国内汇票inland Bill 3ppuQ Q  
rDVgk6  
ybZ}  
V@vhj R4r\  
跟单汇票documentary bill ;>9OgO  
la'e[t7  
6Z~Ya\~.g.  
4~O6$;!|~  
空头汇票accommodation bill \ V6   
)xB$LJM8  
=op`fn%  
u_N\iCYp  
原始汇票original bill aZ`<PdA  
aXe{U}eow  
}0QN[$H!  
7}Bj|]b)~  
改写||换新票据renewed bill (%[Tk[  
6|,e%  
&yE1U#J(  
E;6~R M:  
即期汇票sight bill||bill on demand Sv7 i! j  
tXt:HVN  
|GtY*|  
"2a$1Wmj(  
…days after date||…days after date…日后付款 re; Lg C  
NCa~#i:F8  
D!oZ?dGCo6  
:$=|7v  
…months after date||…months after date…月后付款 N31?9GE  
OU!nN>ln  
{>@QJlE0  
]}kI)34/  
见票后…日付款…days after sight||…days sight ;{k=C2  
!\^jt%e&  
a:A n=NA  
eO t%xTx  
见票后…月付款…months after sight||…months sight / |GT\X4o  
:r&iM b:Ra  
|8H_-n  
`mzb(b E  
同组票据set of bills d<x1*a  
Gzw@w{JBL  
<FU on  
87i"   
单张汇票sola of exchange||sole of exchange Q"%S~&#'  
RvyuGU  
mQ}Gh_'ps  
H?tUCbw  
远期汇票usance bill||bill at usance 1"?]= j:  
6PU/{c  
C/G]v*MBQ  
f2yq8/J8.  
长期汇票long bill GRT] aw  
O$qtq(Q%  
jH>8bXQqZ  
fG&=Ogy  
短期汇票short bill TQf L%JT  
_({@B`N}  
ZQAO"huk]  
#op:/j  
逾期汇票overdue bill +~Tu0?{Z 0  
nIn2 *r  
*%\mZ,s"  
{,?ss$L  
宽限日期days of grace /[ K_ &  
<sX VW  
ZyI$M3{J  
0C$8g Y*  
电汇telegraphic transfer (T.T)  l{$[}<  
-\#lF?fzb  
[Atc "X$  
%2"J:0j  
邮汇postal order||postal note (Am.)||post office order||money order I[0!S IqY  
$DebXxJw0l  
ez\eOH6  
`G!M>h@  
本票promissory note (P/N) c8Z A5|  
2&he($HIzg  
Bz /@c)  
}D*yr3b  
押汇负责书||押汇保证书letter of hypothecation 4^*,jS-9g}  
&!L:"]=+  
y$b]7O  
8{0 k0 &x  
副保||抵押品||付属担保物collateral security h|bT)!|  
; s|w{.<:  
PFrfd_s{>\  
'yY>as  
担保书trust receipt||letter of indemnity 0;<)\Wt=i9  
5~'IKcW<  
SeEw.;Xw  
L',mKOej  
承兑||认付acceptance 5~H#(d<oZ  
"m$3)7 $  
CnISe^h  
i47j lyH  
单张承兑general acceptance e6E?t[hEeS  
>Cr\y  
0 1V^L}  
mr:CuqJ  
有条件承兑qualified acceptance  //f  
g}x(hF  
Hfym30  
z>m=h)9d~  
附条件认付conditional acceptance "=1;0uy]  
|[$~\MU  
][&9]omB  
x=q;O+7]  
部分认付partial acceptance    _; Y`  
    
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