论坛风格切换切换到宽版
  • 3833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。   \qJ^ n %  
会计报表statement of account ,`$2  
#hEU)G' $+  
` KP}pi\  
?CpM.{{s  
往来帐目account current ~}G#ys\1  
H .sfM   
(B].ppBii  
J=#9eW  
现在往来帐||存款额current accout k{\a_e`  
_`9WNJiL  
<@v|~ AO4~  
iz`ys.Fu  
销货帐account sales u3PM 7z!~  
d^|r#"o[  
H|cxy?iJ  
3TKl  
共同计算帐项joint account w`Rt"d_B  
wY7+E/  
\=@4F^U7`  
sDy~<$l?  
未决帐项outstanding account b$B-LvHd1  
i32S(3se  
8WG_4e  
TyaK_XW  
贷方帐项credit account||creditor account xQzXl  
S`[r]msw  
d 4;   
vLcOZ^iK  
借方帐项debit account||debtor account u$1^=  
,Q8h#0z r  
WQY\R!+  
A)f/ww)Q  
应付帐||应付未付帐account payable Ozc9yy!%  
(/J %Huy  
{?uswbk.  
V}t8H  
应收帐||应收未收帐account receivable &. "ltB  
elb}] +  
O}[){*GG=  
Hd~fSXFl  
新交易||新帐new account NJ!}(=1|K  
?*U:=|  
1);E!D[  
8X= 2# &)  
未决帐||老帐old account ! 9=Y(rb  
N|s8PIcSp  
VD2o#.7*eu  
<D(|}5qR  
现金帐cash account ?B:],aztf  
@XX7ydG5  
D?9EO=  
M0uC0\' #P  
流水帐running account .+CMm5T  
vXc gl  
*(Us:*$W.  
=D?{d{JT  
暂记帐||未定帐suspense account q3Y49d  
3- 4jSN\  
Yk#$-"c/a  
1 s#GY<<  
过期帐||延滞帐overdue account||pastdue account F}_Zh9/$(  
\!'K#%]9  
5lakP?  
Y]HtO^T2  
杂项帐户sundry account 0XrOOYmx  
|#(g 8ua7  
o|c"W}W  
gd\b]L?>O  
详细帐单||明细表detail account ("j*!Dsd  
05vu{>  
U7Pn $l2!  
jQ\/R~)O  
呆帐bad account h5m6 )0"  
7)v`l1  
2HJG p+H  
e!*%U= [Q  
会计项目title of account rwep e5  
X+k`UM~  
=)y=39&;/  
'O]J a-  
会计薄||帐薄account-book ~6:y@4&F  
[=I==?2`X  
G,b1u"  
KdTna6nY  
营业报告书||损益计算表account of budiness||business report ZE>!]# ,  
FUU/=)^P$  
wPU<jAQyp  
@](\cT64i3  
借贷细帐||交验帐account rendered ]gGCy '*)  
k34!*(`q  
;Cqjg.wkB  
/Q[M2DN@  
明细帐account stated `` mi9E  
#>byP?)n  
0NWtu]9QC  
E$8 4c+  
与…银行开立一户头to open an account with = g)G!  
g?caE)  
kaj6C_k|  
H/6GD,0  
与…银行建立交易to keep account with O6pL )6d  
qP0_#l&   
)\TI^%s  
\3@AC7  
继续记帐to keep account #GHLF  
ZXj;ymC'  
p@7[w@B\c  
%Sdzr!I7*  
与…有交易to have an account with y 3O Nn~k  
/M "E5  
|cBpX+D  
grh wPnKl  
作成会计帐||有往来帐项to make out an account with a/wkc*}}/  
vYNh0)$%F  
r. :H`  
8\^[@9g3\3  
清算||清理债务to make up an account z<F.0~)jb  
:K6(`J3Y"^  
zSi SZMP"  
'.wyfSH@  
清洁帐目||与…停止交易to close ones account with n'#(iW)f  
NX(.Lw}  
I!;#Nk>  
,{{uRs/  
结帐to close an account 7^J-5lY3S  
1+^L,-k!  
q_N8JQg  
O$%C(n(  
清理未付款to ask an account||to demand an account 0F<O \  
fodr1M4J  
j} ?O  
P~0d'Oi  
结清差额to balance the account with U!-|.N,  
]AGJPuX  
s.rS06x  
 /y,~?  
清算to settle an account||to liquidate an account||to square an account 9k^;]jE  
D(&${Mna c  
<)]B$~ (a  
iw(\]tMt  
审查帐目||监查帐目to audit an account &:-`3J-  
)(&g\  
qx"?')+  
id.o )=  
检查帐目to examine an account Wv"[,5 Z13  
Y 1 i!  
6!i0ioZzi0  
X./4at`  
转入A的帐户to charge the amount to As account @Ns^?#u~   
mLO{~ruu  
w>X33Ff]8@  
zk4yh%Cd_  
以计帐方式付款to pay on account Uc }L/ax  
H+; _fd  
?#\?&uFJ}  
~R)Km`t  
代理某人||为某人on ones account||on account of one (0"9562  
/ vge@bsE  
E<a~ `e  
CPGXwM=   
为自己计算||独立帐目on ones own account h2KXW}y"4  
EPr{1Z  
;X\>oV3#  
{61NLF\0H  
由某人收益并负风险on ones account and risk||for ones account and risk oa`,|dA"  
-Tk~c1I#`  
y6; '?.Y1  
DnaG$a<  
由某人负担for ones account||for account of one g?i_10Xlp  
^<<( }3  
slHlfWHq  
@}x)>tqD  
按某人指示||列入某人帐户by order and for account of one $RKd@5XP  
PF!Q2t5c3  
*Yvfp{B  
X<(h)&E  
列入5月份帐目for May account (XRj##G{  
(1(3:)@S6  
H U$:x"AW  
,q/K&'0`  
编入某中帐项下to pass to the account of||to place to the account of _>A])B ^  
42Vy#t/HC  
OV>T}Fq  
XT= #+  
寄出清算书to send in an account||to send in render an account ^$_ifkkLz  
pLBp[GQ  
'4FS.0*_  
+B_q? 6pR  
支票薄cheque book QD<^VY6  
JO7IzD\  
klUxt?-  
yi# Nrc5B  
支票陈票人cheque drawer }.2pR*W  
ERGDo=j  
`Xmf4  
 mbd  
持票人cheque holder \(Zdd \,  
(LRv c!`"  
.(CzsupY_q  
zmf5!77  
不记名支票cheque to bearer||bearer cheque 2{XQDOyA  
+5?hkQCX1^  
RURO0`^  
?8! 4!P%n  
记名支票||认人支票cheque to order Ej'a G   
`z5j  
L\_8}\  
^bL.|vB  
到期支票antedated cheque p5)A"p8"9,  
0gO2^m)W  
f>ED  
: [aUpX=  
未到期支票postdated cheque )5d&K8@  
"H%TOk7l  
'D\(p,(Mt  
A_Sl#e  
保付支票certified cheque wOHK dQ'  
V}pw ,2s  
,UWO+B]  
7F\U|kx_  
未获兑现支票,退票returned cheque ]4uIb+(S  
fRaVY`|wK  
MV9{>xX  
b4ORDU  
横线支票crossed cheque R*Pfc91}  
pl q$t/.U;  
j*W]^uT,  
7gD$Q  
普通横线general crossing <diI*H<G  
_jU6[y|XLh  
/o8`I m   
vWe)c J  
特别横线special crossing SRM[IU  
C&<f YCwG  
!ybEv | =  
v[m/>l2[P  
空白支票blank cheque K{M_  4'\  
z %+?\.oH  
",&}vfD4M  
 `9S<E  
失效支票,过期支票stale cheque f_D1zU^  
 @tDVW *!  
:8Q6=K87  
d<7xSRC   
普通支票open cheque QhpE2ICU  
' 'UiQ   
sHQe0"Eo  
En5I  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ;EF s2-{K  
n2(~r 'r)  
wF@qBDxg  
u@|GQXC  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges w:M faN*  
L8R|\Bx  
wQM(Lm#Q  
c/T]=S[  
支票换现金||兑现to cash a cheque =x/]2+ s  
&)xoR4!2  
fKrOz! b  
 &h4(lM  
清理票款to clear a cheque >-y'N.l^  
;z Sh9H  
oB_{xu$6|  
E@ t~juF!  
保证兑现to certify a cheque dx  Mz!  
3b#KrN'  
1C.<@IZ  
KS(s<ip|  
填写支票数额to fill up a cheque  g<UjB  
Z[0xqGYLB  
_5.7HEw>/  
Q4c>gds`  
支票上划线to cross a cheque "'6KQnpZ  
lg1?g)lv  
42# rhgW  
nBGk%NM 8  
开发支票to make out a cheque ZZl)p\r  
GbStqR~^#  
, Y9lp)w  
']}ZI 8  
签发支票,开立支票to draw a cheque||to issue a cheque c(YNv4*X  
fS!%qr  
u^iK?S#Ci8  
\ J9@p  
透支支票to overdraw a cheque ->K*r\T  
'y;[ fwo7  
5&+ qX 2b  
a8Ci 7<V  
背书支票to endorse a cheque zy+|)^E  
&IOChQ`8P  
w(.k6:e  
Bv!j.$0d{  
请付票款||清付票款to pay a cheque||to honour a cheque WBTX~%*U  
J qjb@'i  
u]"oGJj1  
'>2xP<ct!&  
支票退票to dishonour a cheque QXgh[9w G  
t[iE >  
>,32~C  
"{L%5:H@  
拒付支票to refuse a cheque "'II~/9  
Tfs7SC8ta  
V><5N;w  
0'z$"(6D  
拒付支票to stop payment of a cheque 2x3&o|J  
,Iwri\  
0I~xD9l9  
Qmzj1e$6x  
提示要求付款to present for payment ~~:i+-[  
n1.]5c3p  
cKFzn+  
N`8?bU7a}"  
见票即付持票人payable to bearer /`}C~  
Lgvmk  
C!RxMccTh  
vL\wA_z"<H  
支付指定人payable to order }c%QF  
jyLpe2 S  
\W}?4kz  
r yN/sjQC  
已过期||无效out of date||stale " 0K5 /9  
)k <ON~x  
B.0(}@  
X:@nROL^7  
请给出票人R/D||refer to drawer Xk(c2s&  
4+'yJ9~,B  
O^F%ssF8  
)5Gzk&|  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds G5bi,^G7  
YDC[s ^d5  
^\ {%(i9  
SYeCz(H>d  
文字与数字不一致words and figures differ WLv( K_3Y  
L ?4c8!Q  
&6r".\; ^  
:}o0Eb  
支票 u <D&RT  
I zM=?,`  
时间已过account closed )Xl/|YD  
y<8)mw  
>bEH&7+@_'  
h,rGa\X~0  
更改处应加盖印章alterations require initials |Tf}8e  
=JX.* MEB  
b4S7 Q"g  
!+JSguy  
Xr6lYO_R  
!ck=\3pr  
时间已过effects not cleared ('OPW&fRG  
vn6/H8  
8!4=j  
CZxQ z  
停止付款payment stopped >.\G/'\?  
\ 02j~r`o  
Cdot l$'  
ZgZ}^x  
支票毁损cheque mutilated Ajs<a(,6  
 Pb+oV  
uy~5!i&  
4/~8zvz&3  
汇款||寄钱to remit||to send money T5Sa9\`>  
8Rc4+g  
&gIu<*u<  
2:&8FdU  
寄票供取款||支票支付to send a cheque for payment t \Fc <  
T,`'qZ>  
~; Ss)d  
#f zvK+  
寄款人a remitter G5kM0vs6L  
bxqXFy/I  
^qIp+[/'  
Iwize,J~X  
收款人a remittee ?G* XZ0u~  
Jr%u[d>  
wU2y<?$\8  
-]+ XTsL  
国外汇票foreign Bill r*0a43mC1  
fP&F$"o8  
P@PZm  
(+>+@G~o  
国内汇票inland Bill >XSe  
E@JxY  
#fk)Y1  
 !|9$  
跟单汇票documentary bill 2 3_<u]V  
qaA\.h7  
6@]Xwq  
6pLB`1[v  
空头汇票accommodation bill ":Kn@S'{(  
HdJLD+k/  
d?v#gW  
rPaD#GA[7  
原始汇票original bill ^R,5T}J.  
&M6)-V4  
Q= + Frsk  
= <O{t#]  
改写||换新票据renewed bill T!"<Kv]J  
3${?!OC  
V~Tjz%<  
JjfNH ~  
即期汇票sight bill||bill on demand q-o=lU"  
a_waL H/  
\S=!la_T@m  
[l- zU}u&v  
…days after date||…days after date…日后付款 KfG%#2\G_  
I%e7:cs>  
r?{Vqephz  
x3PeU_9  
…months after date||…months after date…月后付款 @!0j)5%  
**_VNDK+  
O .& 6J/  
@ RTQJ+ms  
见票后…日付款…days after sight||…days sight }td+F&l($V  
Jgtv ia  
:{_Or'L  
9'8OGCN  
见票后…月付款…months after sight||…months sight px//q4 U  
Pk8L- [&v  
h,FP,w;G  
Xuh_bW&zF  
同组票据set of bills Qbl6~>T  
;jX_e(T3m  
R^1= :<)C  
lmH!I )5  
单张汇票sola of exchange||sole of exchange k\ I$ve"*  
]3d&S5zU  
Cf`UMQ a  
DOhXb  
远期汇票usance bill||bill at usance V9Au\  
C>T6{$xkC  
,Yi =s;E  
O])/kS`  
长期汇票long bill `d OjCA_&  
OR?8F5o?p  
{E6W]Mno  
g-+p(Ll|  
短期汇票short bill 9sYX(Fl  
M\`6H8aLn  
_F@FcFG1Z*  
QO#ZQ~  
逾期汇票overdue bill V{d"cs>9  
.-RWlUe;,  
!Id F6 %  
Z :Kob b  
宽限日期days of grace t:M>&r:BL  
!%Z1" FDm/  
jU4Ir {f  
29av8eW?3  
电汇telegraphic transfer (T.T) vm4]KEyrX  
r5s*"z  
$mlsFBd  
|9_e2OwH  
邮汇postal order||postal note (Am.)||post office order||money order JBoo7a1  
(>;~((2  
R0/~) P  
UI8M<  
本票promissory note (P/N) NEGpf[$  
S :1! ) 7  
|=h>3Z=r!  
0f-gQD  
押汇负责书||押汇保证书letter of hypothecation D~mGv1t"  
w^ DAu1  
w6wXe_N+M  
lcUL7  
副保||抵押品||付属担保物collateral security .5I1wRN49  
WrG)&&d  
'E7|L@X"r  
q g%<>B&"  
担保书trust receipt||letter of indemnity Zmp ^!|=X!  
|UlScUI,  
gqC:r,a  
^T<<F}@q  
承兑||认付acceptance -AffKo  
,YiBu^E9  
]0O pd 9  
1= <Qnmw  
单张承兑general acceptance ;ga~ae=Fg  
`Y(/G"]  
"C0oFRk  
goxgJOiB  
有条件承兑qualified acceptance +q =/}|  
 oR5`-  
y t<K!=7&  
Y]Xal   
附条件认付conditional acceptance 4W1"=VL[g  
Tlf G"HzZ%  
TSD7.t)^  
p oNQ<ijK  
部分认付partial acceptance   .IG(Y!cB  
    
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