论坛风格切换切换到宽版
  • 3157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。   7@DinA!  
会计报表statement of account j<+iL]b  
5Tp n`2F  
!@/?pXt|  
Vb 4Qt#o  
往来帐目account current (cYc03"  
_uHyE }d  
4:<0i0)5  
nwN<Q\]S  
现在往来帐||存款额current accout nL+* Ja  
$vy.BY Fm  
Sjr(e }*  
LTtfOcrt  
销货帐account sales <$D)uY K  
z<<` 1wqg  
^[%~cG  
xel&8 `  
共同计算帐项joint account s !8]CV>  
6w}:w?=6  
l}(~q!r  
r 'j VF'w  
未决帐项outstanding account G)43Y!  
5Cy)#Z {  
l GLZIp  
E7_^RWG  
贷方帐项credit account||creditor account o JA58/  
)X^nzhZ2O"  
_i8$!b2Mr  
}UGPEf\  
借方帐项debit account||debtor account xJ&StN/'  
c= a+7>  
1C$^S]v%a  
KUyua~tF  
应付帐||应付未付帐account payable m'qMcCE  
Wt3\&.n  
RycEM|51 V  
Zo0&<QWj  
应收帐||应收未收帐account receivable +&?VA!}.  
e#'`I^8l  
n1ED _9  
4UL-j  
新交易||新帐new account II<<-Y6  
9i`LOl:;  
[ objdQU`  
a|7V{pp=M  
未决帐||老帐old account <m(nZ'Zqz2  
>Le mTr  
F'#3wCzt  
95!xTf  
现金帐cash account kcYR:;y  
9M7P]$^  
d=5D 9' +  
DSjo%Brd-  
流水帐running account r\Nn WS J  
,!Hl@(  
?APzx@$D.  
^2??]R&Q  
暂记帐||未定帐suspense account 7CIje=u.q  
z H \*v'  
df:,5@CJ8  
r=w%"3vb^  
过期帐||延滞帐overdue account||pastdue account MoX* e  
q(r2\  
vv8$u3H  
3Q]MT  
杂项帐户sundry account 9/%|#b-z  
X! ]~]%K$y  
=az$WRV+7!  
!.J~`Y'd_  
详细帐单||明细表detail account e QLa.0  
PLY7qM w  
HIU@m<  
;I7Z*'5!  
呆帐bad account *@ o3{0[Z  
UF{2Gx  
M)xK+f2_[  
zR .MXr  
会计项目title of account i Bi/9  
cn c$^[c  
* =Fcu@  
}"8_$VDcz  
会计薄||帐薄account-book ZRHTvxf  
vLke,MKW  
`Q8 D[  
Qm-P& g-  
营业报告书||损益计算表account of budiness||business report E.6\(^g  
P:=AD W c  
xn@jL;+<-  
)6j:Mbz   
借贷细帐||交验帐account rendered :d#NnR0^L  
}Q=Zqlvz  
l>iU Q&V  
4(&'V+ o  
明细帐account stated 9j"\Lr*o "  
|< V{$),k  
?4Lo"igAA  
,J^Op   
与…银行开立一户头to open an account with }cT}G;L'-  
,*4"d._Y  
4_Jdh48-d  
&zp5do;m  
与…银行建立交易to keep account with s7e'9Bx  
?*@h]4+k'  
%FU[ j^  
J$Q-1fjj  
继续记帐to keep account ~<%cc+;`  
UE4#j \  
o7+/v70D  
O,{ (  
与…有交易to have an account with fUXp)0O  
US|vYd}u+  
MH?B .2  
54{"ni 2a  
作成会计帐||有往来帐项to make out an account with rA`\we)  
w(j9[  
jveRiW@  
%awS*  
清算||清理债务to make up an account ,7(/Il 9  
^sKXn:)  
9zyN8v2  
b{rmxtx  
清洁帐目||与…停止交易to close ones account with @_Zx'mTI  
yFt7fdl2  
; ]Aa  
Cf7\>U->  
结帐to close an account /v{[Z &z  
n@ Ag`}  
mTfMuPPs[  
}WbN)  
清理未付款to ask an account||to demand an account +  j oE  
S;'eoqN8  
ej;ta K zj  
$D5U#  
结清差额to balance the account with mz*z1`\7v\  
@:&+wq_>A^  
fF("c6:w(  
2M? lgh4"  
清算to settle an account||to liquidate an account||to square an account i!3KG|V  
".%LBs~$  
dYd~ 9  
X6,9D[Nw  
审查帐目||监查帐目to audit an account tZ^;{sM  
@<G/H|f  
Lf#G ?]@  
i =N\[&  
检查帐目to examine an account $:[BB ,$  
R3n&o%$*  
lrhAO"/1  
yk<jlVF$j  
转入A的帐户to charge the amount to As account ^-u HdafP  
ogqV]36Idh  
\ bic.0-  
 prN(V1O  
以计帐方式付款to pay on account C|\^uR0  
UD2<!a'T  
rfRo*u2"  
rx>Tc#g  
代理某人||为某人on ones account||on account of one $ud>Z;X=P  
OLNn3 J  
/K) b0QX  
<IyLLQ+v  
为自己计算||独立帐目on ones own account TRLeZ0EC  
Rr4CcM  
iBQBHF   
V6MT>T  
由某人收益并负风险on ones account and risk||for ones account and risk yH%+cmp7  
Nf'dT;s.N  
0 jP00   
_(`X .D  
由某人负担for ones account||for account of one P0ltN  
Kxc$wN<  
\'+{X(]  
=jIT"rk  
按某人指示||列入某人帐户by order and for account of one ; axa ZV  
V-;nj,.mY  
]ZGvRA&  
p@8krOo`  
列入5月份帐目for May account #IaBl?}r^  
sN1*Zp'(  
f=_?<I{  
on;sq8;  
编入某中帐项下to pass to the account of||to place to the account of W(a'^ #xe  
/;nO<X:XV  
.8qzU47E  
I^O:5x> [l  
寄出清算书to send in an account||to send in render an account $^=jPk]+  
 K-5"#  
mXU?+G0  
\kV7NA  
支票薄cheque book B N*,!fx  
I EoR7:  
qa$[L@h>  
ss`q{ARb  
支票陈票人cheque drawer 9hR:y.  
 TXD^Do5^  
[> &+*c  
(2S!$w%  
持票人cheque holder nhP~jJn  
x-V' 0-#U>  
y>7VxX0xi  
t66f 7AR  
不记名支票cheque to bearer||bearer cheque h`EH~W0:z  
9(^X2L&Z  
0J:U\ S  
0(9I\j5`TT  
记名支票||认人支票cheque to order )1Ma~8Y%r  
Ife,h s  
QVSsi j  
>OKS/(I0  
到期支票antedated cheque *]:G7SW{  
D2TXOPH  
tLXn?aNY  
t|#NMRz  
未到期支票postdated cheque D)*_{   
h2/dhp  
9Nag%o{*S>  
U| 41u4)D  
保付支票certified cheque XgiI6-B~  
 g`)/x\  
U= c5zrs  
q-3J.VLJ5H  
未获兑现支票,退票returned cheque SA`J.4yn  
{m+S{dWp  
iO?gF  
XDP6T"h  
横线支票crossed cheque gfdPx:7^  
vy{rwZ$  
EaM"=g  
' FPcAW^8  
普通横线general crossing rnMG0  
`r~`N`o5A  
_q$0lqq~u  
uS: A4tN  
特别横线special crossing {*M>X}voS  
!~lVv&YO  
b[{m>Fa+o#  
z^ aCQ3E  
空白支票blank cheque AQnJxIL:  
8CP9DS  
:c~9>GCE&  
tAb;/tM3I  
失效支票,过期支票stale cheque dDv{9D,  
lQp89*b?=U  
0%h [0jGj  
l#2r.q^$|  
普通支票open cheque a gmeiJT  
`G "|MM>P  
Xmf  
%Lh-aP{[e  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount m6bWmGn GC  
i$`|Y*  
Dh\S`nfFq  
2|0Je^$|  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges g^s+C Z  
<_BqpZ^`  
[ -9)T  
ILkjz^  
支票换现金||兑现to cash a cheque 4B:\  
Qag|nLoT  
D:YN_J"kV  
vO}qjw  
清理票款to clear a cheque a-T*'F  
\b_-mnN"  
=gMaaGg p,  
Q q`3S>  
保证兑现to certify a cheque cwH,l$  
SBCL1aM  
(,- 5(fW  
x\Nhix}1D  
填写支票数额to fill up a cheque rtB|N-  
4'+d"Ok  
X0^zw^2W  
;el]LnV!O  
支票上划线to cross a cheque iyA*J CD  
U -Af7qO  
G*)s%2c>h  
lSZ"y Q+  
开发支票to make out a cheque v;)BVv  
i: l80 GK  
L/qZ ;{  
z{Hz;m:*_  
签发支票,开立支票to draw a cheque||to issue a cheque q1N4X7<_  
pu\b`3C(  
$s e !8s"  
ggrI>vaw  
透支支票to overdraw a cheque /-DKV~  
X?KGb{  
&E.OyqGZV  
%3]3r*e&5  
背书支票to endorse a cheque 'b LP ~  
@;||p eU  
+V2C}NQ5R  
GYFgEg}  
请付票款||清付票款to pay a cheque||to honour a cheque o8w-$ Qb  
1t0b Uf;(M  
^OHZ767v  
LTg?5GwD\j  
支票退票to dishonour a cheque n (OjjR m  
<$"7~i /X  
H"2U)HJl  
4qqF v?O[r  
拒付支票to refuse a cheque ^bF}_CSE  
\z2vV +f  
0 w^jls  
613/K`o  
拒付支票to stop payment of a cheque xg(<oDn+\  
}phz7N9  
$`E4m8fX  
Z$Z`@&U=  
提示要求付款to present for payment .?A'6  
q A.+U:I8  
gs$3)t  
!.9l4@z#  
见票即付持票人payable to bearer g+:$X- r  
OlIT|bzkb  
RwUW;hU  
Y3D3.T6Q  
支付指定人payable to order .8-PB*vb  
%(fL?  
$B<~0'6}  
*^n^nnCwp  
已过期||无效out of date||stale !>\9t9  
@=CLeQG`  
QyTh!QM~`  
4\v~HFsv  
请给出票人R/D||refer to drawer 3 Q@9S  
@v"T~6M  
`$H7KIG  
r~I.F!{  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds c qv .dC  
SzRL}}I  
JAN|aCzD  
,bxz]S1W  
文字与数字不一致words and figures differ C:Vv!u  
R j-jAH  
&.hoC Po$  
&/HoSj>HS  
支票 e!6eZ)l  
Ec+22X  
时间已过account closed ~M*7N@D  
Ks|gL#)*Ku  
Tu==49  
D^$]>-^  
更改处应加盖印章alterations require initials H%FM  
miPmpu!  
Q< dba12  
/=bSt  
U8E0~[y'  
!`Le`c  
时间已过effects not cleared :sFo  
c$/<l5Uw  
(s&ORoVGn  
Ohc^d"[7  
停止付款payment stopped #iiwD|  
(Bsw/wv  
y!F:m=x<  
2f `&WUe  
支票毁损cheque mutilated 1p~5h(jI  
 M' YJ"  
n7@j}Q(&?  
Ny]lvgu9X  
汇款||寄钱to remit||to send money ~bWhth2*  
Trpgx  
nVNs][  
'w:bs!  
寄票供取款||支票支付to send a cheque for payment t]4!{~,  
=ydpU<aS  
&u("|O)w$  
'bl%Y).9w  
寄款人a remitter QOd!]*W`?m  
_nP)uU$  
{ b[tA, >  
<vL}l:r  
收款人a remittee ghX:"vV{n  
*G\=i A  
zqY)dk  
4Q$!c{Y r  
国外汇票foreign Bill loLKm]yV  
=88t*dH(,"  
#sS9vv7i  
b22LT52  
国内汇票inland Bill RU7!U mf  
J,9%%S8/C  
jK e.gA  
4? v,wq  
跟单汇票documentary bill Wy8,< K{  
4Mi~1iZj  
9Eu #lV  
xuF5/(__  
空头汇票accommodation bill Et.j1M|g  
G8noQ_-  
l!/!?^8|f  
JS PW>W"  
原始汇票original bill G@B*E%$9  
)Y~xIj >  
an.`dBm  
-( (Z@T1k  
改写||换新票据renewed bill I ld7}R  
6W$rY] h!  
Ajg\aof0{  
,2ME2@OP  
即期汇票sight bill||bill on demand Hk~k@Wft  
Hxn<(gd G  
Jl_~_Z  
|UYED%dC  
…days after date||…days after date…日后付款 lJUy;yp_+  
Fav ^^vf*1  
4QO/ff[ o  
h07eE g  
…months after date||…months after date…月后付款 "9%q bM B  
JdO)YlM-  
nGns}\!7'  
/h7.oD8CU  
见票后…日付款…days after sight||…days sight LJj=]_  
+v!v[qn  
'bC]M3P  
aLYLd/ KV  
见票后…月付款…months after sight||…months sight  dHq#  
d+Ds9(gV  
+2Z#M  
u0g*O]Y  
同组票据set of bills A=y"x$%-_  
TW2Z=ks=  
@+:4J_N  
%<AS?Ry  
单张汇票sola of exchange||sole of exchange -~\f2'Q  
guE2THnz3D  
{\L|s5=yr  
rw]yKH  
远期汇票usance bill||bill at usance # ) `\!)?  
||XIWKF<n2  
vf N#NY6  
`R0Y+#$8h  
长期汇票long bill Je@kiE  
kZv*rWAm  
R:f7LRF/\  
"$DldHC  
短期汇票short bill !*_K.1'  
<6R"h -u"  
ami09JHy  
S/fW/W*/}  
逾期汇票overdue bill ED/FlL{  
AEqq1A   
:!']p2B  
/ gu3@@h  
宽限日期days of grace {_(+>v"eJ  
{+Sq<J_`M  
[;Fofu Z  
<sc\EK  
电汇telegraphic transfer (T.T) nP;;MX:B  
ZV( w  
~&KX-AC@  
rVcBl4&1*g  
邮汇postal order||postal note (Am.)||post office order||money order . ,R4WA,  
;`X~ k|7K  
Y"*:&E2)r  
G0/>8_Q>Nr  
本票promissory note (P/N) :Y^I]`lR"  
c D7FfJ  
cgN>3cE  
?:/|d\,7@  
押汇负责书||押汇保证书letter of hypothecation c3#q0Ma  
.8(%4ejJ(  
[e1L{_*l  
!W~<q{VTs  
副保||抵押品||付属担保物collateral security bE4HDq 34  
SK-W%t  
t%$@fjz  
8(Fu  
担保书trust receipt||letter of indemnity ,E9d\+j  
)*D'csGc  
] D6|o5  
2yxi= XWZ  
承兑||认付acceptance !.-.#<<_a  
7kd|K b(  
gl "_:atW  
l;0y -m1  
单张承兑general acceptance H#Q;"r3  
hy!6g n  
F. T@)7  
no |Gq>Xp  
有条件承兑qualified acceptance Q7(eq0na  
9^\hmpP@D  
z 6cYC,  
Y 1y E  
附条件认付conditional acceptance 3I*uV!notJ  
q~O>a0f0  
#8UseK  
SH=:p^J  
部分认付partial acceptance   u E.^w;~2=  
    
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