论坛风格切换切换到宽版
  • 2060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。   ABCm2$<  
会计报表statement of account c!IZLaVAr9  
_=mzZe[  
"#*W#ohVA  
!Gmnck&+  
往来帐目account current z:\9t[e4  
*2h%dT:,%  
g*YDgY  
`*s:[k5k  
现在往来帐||存款额current accout r `PJb5^\|  
KQr+VQdq>  
Y5aG^wE[:  
hU$a Z  
销货帐account sales l5D)UO  
~P|;Y<?3  
X.b8qbnq[  
4aHogheg  
共同计算帐项joint account hhU _kI  
^MpMqm1?8;  
*L^W[o  
z$J m1l  
未决帐项outstanding account n{gEIUo#  
6ld4'oM  
;FqmZjm  
3m>YR-n$  
贷方帐项credit account||creditor account M`Q$-#E:  
i.E2a)  
h ;*x1BVE  
Uj5-x%~  
借方帐项debit account||debtor account \OW:-  
=+iY<~8  
2F2Hl   
5_(\Cd<#  
应付帐||应付未付帐account payable AX`T ku  
70qEqNoC  
e\6H.9=  
C~2!@<y  
应收帐||应收未收帐account receivable S)U *1t7[  
^+yz}YFM  
]^ R':YE  
[Qn N1k  
新交易||新帐new account 6 - 3?&+  
Em!- W5*s  
Z VXPp -M  
|S!R Q-CF  
未决帐||老帐old account b<tV>d"Fv  
VukbvBWPN  
v.]{b8RR  
MG=E 6:  
现金帐cash account |.@!CqJ  
>` s" C  
Zv@qdY<:  
PaKa bPY  
流水帐running account T 6D+@i  
I~6) Gk&  
QATRrIj{e  
lrE"phYk  
暂记帐||未定帐suspense account 5|rBb[  
5len} ){  
@\?HlGWEf  
wh(_<VZ  
过期帐||延滞帐overdue account||pastdue account 4 {M   
Z=&|__ +d  
We y*\@  
af|h4.A  
杂项帐户sundry account qxI $F  
AGFA;X  
`"=Hk@E  
DzR,ou  
详细帐单||明细表detail account @1o X&#  
$z_yx `5  
Sn[xI9}O  
jj`# ;Y  
呆帐bad account f9#zV2ke]  
wXUR9H|0(  
qU#A,%kcV  
J'2 Y rn  
会计项目title of account OkC.e')Vx  
_WNbuk0  
48 -j  
TyV~2pc N  
会计薄||帐薄account-book 6'r;6T *  
l0'Yq%Nf  
Bv7FZK3  
suQTi'K1  
营业报告书||损益计算表account of budiness||business report K^!#;,0  
]0>  
frcX'M}%  
bkdXBCBx?  
借贷细帐||交验帐account rendered bhD-;Y!6;  
Gbhw7 (&  
f:M^q ;  
u0#KBXRo  
明细帐account stated Dspvc  
F%V|Aa  
s={>{,E  
T8m]f<  
与…银行开立一户头to open an account with hr]+ 4!/  
fuj9x;8X0  
4Wgzp51Aq!  
J%"5?)[z  
与…银行建立交易to keep account with $*eYiz3Ue  
79 4UY  
>8/Otg+h  
';G/,wB?`  
继续记帐to keep account t<te{yt%  
d3znb@7  
J3y _JoS  
Ar\fA)UQ`  
与…有交易to have an account with |]<#![!h#  
0y$VPgsKf  
6Mk#) ebM  
_1?uAQ3,  
作成会计帐||有往来帐项to make out an account with N?m)u,6-l  
A!GvfmzqIn  
X_'tgP9  
s 4rva G@a  
清算||清理债务to make up an account [NE!  
<N<0?GQ  
/\Nc6Z/ L  
#jBmWaP.  
清洁帐目||与…停止交易to close ones account with "<|KR{/+  
hYyIC:PXR  
Z4G%Ve[  
0m1V@ 3]7>  
结帐to close an account D,=~7/g  
7W}%ralkg  
1$DcE>  
k% \;$u=%  
清理未付款to ask an account||to demand an account -Y+pLvG*  
Re~6 '  
*JImP9SE  
o;wSG81  
结清差额to balance the account with 8L:AmpQdpA  
&M5v EPR  
T x Mh_  
H,c1&hb/w  
清算to settle an account||to liquidate an account||to square an account w &YUb,{Y  
xpp nBnu$7  
Up%XBA  
zq + 2@"q  
审查帐目||监查帐目to audit an account Ru d9l.n  
KRGj6g+  
ZzK^ bNx)0  
j8Mt"B  
检查帐目to examine an account R/1e/t  
kT   
9q0s  
'9]?jkl  
转入A的帐户to charge the amount to As account \ P6 !  
3_G0eIE"u  
i9 CQ~  
#3ZAMV  
以计帐方式付款to pay on account b`%u}^B {  
EyR/   
e\(X:T  
B{0]v-w  
代理某人||为某人on ones account||on account of one U}HSL5v  
FLJ&ZU=s  
:BR_%$  
OE[7fDe'  
为自己计算||独立帐目on ones own account w8 S pt  
V*JqC  
uUS~"\`fk  
CC@U'9]bH  
由某人收益并负风险on ones account and risk||for ones account and risk _GY2|x2c  
yLqhj7  
k2lo GvBJ  
S7j(4@  
由某人负担for ones account||for account of one ~:,}?9  
x xzUey  
QNE/SSL  
>~7XBb08  
按某人指示||列入某人帐户by order and for account of one .>,Y |  
UazK0{t<f  
4T52vM  
yS K81`  
列入5月份帐目for May account )y:M8((%  
>&>EjK4?  
l %zbx"%x  
3 u=\d)eq  
编入某中帐项下to pass to the account of||to place to the account of '%_K"rb  
[< 9%IGH  
Uun0FCA>  
;L",K?6#  
寄出清算书to send in an account||to send in render an account i \Yd_  
 0zr%8Q(Q  
73 1RqUR  
Ht43G _.j  
支票薄cheque book ^^k9Acd~p  
u1kCvi#N  
%d-WQwJ  
f3vl=EA4|  
支票陈票人cheque drawer o=7e8l  
Dg~m }La  
[Ous|a[)o  
GGLSmfb)  
持票人cheque holder 3y$6}Kp4?  
DHjfd+E=s  
?FS0zc!+  
wYFkGih  
不记名支票cheque to bearer||bearer cheque IrRe 6nf@K  
_H}hK kG+  
V]]!0ugvk(  
v}5YUM0H`  
记名支票||认人支票cheque to order i,;a( Sy4  
*\+oe+3  
LO%e1y  
$M,Q"QL  
到期支票antedated cheque .`u8(S+  
YVHf-uP  
,[N(XstI  
' 8R5 Tl  
未到期支票postdated cheque c9@3=6S/  
<tO@dI$~>  
9%R"(X)  
T.QJ#vKO0  
保付支票certified cheque t0xE&#4  
'b[O-6v  
x~m$(LT  
eC 2~&:$L  
未获兑现支票,退票returned cheque [".94(qs  
e&A3=a~\s  
Pec40g:#F  
)_Hv9!U]e  
横线支票crossed cheque pP# _B  
M/xm6  
`6YN/"unfp  
18kWnF]n=  
普通横线general crossing %y_pF?2@q  
l7<VHz0b  
&_@M 6[-  
^G5fs'd  
特别横线special crossing Zy)iNNtn  
2w~Vb0  
zLxuxf~4@  
?#doH,  
空白支票blank cheque S,,Wb &A$  
'F*OlZ!BWy  
bF;|0X$ x  
s/3sOb}sA  
失效支票,过期支票stale cheque q)@;8Z=_c  
Gw6Od j  
.'l3NV^{  
;Hp78!#,  
普通支票open cheque -4 L27C  
FyXO @yF  
" :[;}f;  
3qV~C{ S  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount x a\~(B.  
8{%&P%vf  
U3M;{_g  
2>J;P C[;  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges >$3 =yw%  
zT!.5qd  
;<cCT!A  
,#^2t_c/  
支票换现金||兑现to cash a cheque vZ6R>f  
tp ky  
RN&8dsreZp  
Mx 3fT >?  
清理票款to clear a cheque I;<__  
l r~>!O  
'Vhnio;qC  
]g%HU%R-m  
保证兑现to certify a cheque rc`Il{~k  
x6\^dVR}  
Y{t}sO%A  
D-m%eP.  
填写支票数额to fill up a cheque HR  
AGx(IK/_  
>Fe=PRs  
h7xgLe@  
支票上划线to cross a cheque wSALK)T1{  
QdD@[  
M%!j\}2A  
20A:,pMb  
开发支票to make out a cheque ,z((?h,nm  
'81Rwp  
d%! yFix;<  
mndEB!b  
签发支票,开立支票to draw a cheque||to issue a cheque 6Tq2WZ}<'  
&Ci_wDJ   
\pI ,6$'  
g,Rh Ut9  
透支支票to overdraw a cheque 1P BnGQYM  
20 Rm|CNH?  
&k( tDP  
"/hLZl  
背书支票to endorse a cheque g)<[-Q1  
!_&;#j](  
k6;pi=sYNW  
])zpx-  
请付票款||清付票款to pay a cheque||to honour a cheque )_ l( WF.  
eW_EWVH  
"x3!F&  
L_=3`xE _  
支票退票to dishonour a cheque I( 9+F  
OJ7y  
grDz7\i:  
q}&+{dN\1  
拒付支票to refuse a cheque %nkbQ2^  
hg `N`O  
D6P/39}W  
MR* % lZpB  
拒付支票to stop payment of a cheque gg Hl{cl)  
1fh6A`c  
pTYV@5|  
L\t!)X-4  
提示要求付款to present for payment 52*KRq o  
.n}k,da@(  
<FvljKuq+  
:O*62olC5  
见票即付持票人payable to bearer z9zo5Xc=  
ZB,UQ~!Yr  
XfwH1n/o#  
ve*6WDK,H  
支付指定人payable to order 9lX+?m~ ~  
W6yz/{Rf  
:XO7#P  
*jy"g64j  
已过期||无效out of date||stale MV?sr[V-oP  
J]&nZud`  
T"Nnl(cO_  
>DR/ lBtL  
请给出票人R/D||refer to drawer GS!1K(7  
2AjP2  
&$pA,Gjin\  
Z ^yn S  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3>^S6h}o  
\H/}| ^+@  
liH1r1M  
w8-L2)Q}I  
文字与数字不一致words and figures differ N*Xl0m(Q  
o@|kq1m8  
*18J$  
JjQTD-^  
支票 &_Gu'A({J  
I8:G:s:  
时间已过account closed zXeBUbVi  
x1QL!MB  
2!Pwg0%2  
7FP @ vng  
更改处应加盖印章alterations require initials S!~p/bB[+I  
bY=Yb  
<Ow+LJWQK  
NJ!}(=1|K  
A@I3:V  
_dn*H-5hO  
时间已过effects not cleared $b"Ex>  
2}#VB; B  
z~yLc{M  
Z , 98  
停止付款payment stopped d/Fy0=0  
[N*`3UZk"  
2H`;?#Uq:  
)0 i$Bo  
支票毁损cheque mutilated ]\J(  
4{ exv  
M0uC0\' #P  
_v=zFpR  
汇款||寄钱to remit||to send money <+; cgF!+  
2rX}A3%9^^  
X\]Dx./  
ny+_&l^R~(  
寄票供取款||支票支付to send a cheque for payment v|YJ2q?19  
A,GJ6qp3  
(:J U  
Kr;F4G|Qt  
寄款人a remitter v 1Jg8L=  
AG,;1b,:81  
\AB*C_Ri  
L"V~M F  
收款人a remittee ;F>I+l_X  
4S,/Z{ J.  
U\",!S~<  
;i;;{j@$i  
国外汇票foreign Bill BjbpRQ,  
M9sB2Ips <  
fuA 8jx  
A/*h[N+2!  
国内汇票inland Bill AV["%$ :  
[fXC ;c1  
k.w}}78N2N  
C )qP9uW  
跟单汇票documentary bill 82Nw 6om6i  
Qx !! Ttd{  
V@1K  
W|[k]A` 2  
空头汇票accommodation bill 3ocRq %%K  
=J&aN1Hgt  
jT q@@y  
e!*%U= [Q  
原始汇票original bill [$(/H;  
qy~@cPT  
JQWW's}  
|oJ R+  
改写||换新票据renewed bill .FAuM~_99b  
g4>1> .s  
;Ajy54}7  
cK+y3`.0  
即期汇票sight bill||bill on demand 1`8(O >5  
HA%r:Px  
9]TvL h3  
,4z?9@wQ  
…days after date||…days after date…日后付款 Yo#F;s7  
9k>=y n  
@](\cT64i3  
#o-CG PE  
…months after date||…months after date…月后付款 * ;C8g{  
" ^:$7~%bA  
T~'9p`IW  
W&(98}oT  
见票后…日付款…days after sight||…days sight C:d$   
6J%+pt[tu  
BHBMMjY5  
.Qeml4(`3  
见票后…月付款…months after sight||…months sight dd%-bI^  
2M d'<.  
7Y(ySW  
N%&D(_  
同组票据set of bills ) <1}`9G  
n/] $k4h  
ZM%z"hO9R  
A/"p PO  
单张汇票sola of exchange||sole of exchange xiPP&$mg  
*!y.!v*  
.8%mi'0ud  
f~D> *<L4-  
远期汇票usance bill||bill at usance p;rG aLo:u  
8Q Gj:3  
6|D,`dk3U  
MO$ dim>  
长期汇票long bill .%4{zaB  
_}B:SM  
;Q =EI%_tv  
' {:Yg3K  
短期汇票short bill !*gTC1bvB  
_(8HK  
5Cs JghTw  
q:1_D>  
逾期汇票overdue bill 61J01(+|  
afMIqQ?  
~xg1mS9d  
uvrfR?%QK  
宽限日期days of grace AT{ewb  
K>`7f]?H*e  
#?z 1cgCg  
^vJPeoW  
电汇telegraphic transfer (T.T) SdfrLdi}Y  
J dDP  
-R;.Md_  
-vfV;+3  
邮汇postal order||postal note (Am.)||post office order||money order x6ig,N~AO  
w^&TG3m1~  
2Ax HhD.  
Dn?P~%  
本票promissory note (P/N) M9@#W"  
F=hf bCF5x  
/.\$%bua  
<'4DMZ-G  
押汇负责书||押汇保证书letter of hypothecation 4565U  
]AGJPuX  
zSYWNmj&  
GGs3r;(t  
副保||抵押品||付属担保物collateral security 'H`_Z e<  
9k^;]jE  
ud`.}H~aB  
XRI1/2YA  
担保书trust receipt||letter of indemnity }q(IKH\&  
|400N +MK  
+6!.)Ea=  
-NVk>ENL4  
承兑||认付acceptance NdQXQa?,  
Kk~0jP_B9  
|Js96>B:  
A]{8 =  
单张承兑general acceptance i)0*J?l=  
g2hxWf"  
kvdzD6T 9  
0rT-8iJp4P  
有条件承兑qualified acceptance IrXC/?^h  
N2}].}  
s&lZxnIjc  
XQk9 U  
附条件认付conditional acceptance &,fBg6A%  
2D MH@U2  
Lvc*L6  
r! 5C3  
部分认付partial acceptance   AdB5D_ Ir  
    
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