论坛风格切换切换到宽版
  • 3395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。   i >/@]2  
会计报表statement of account ~k:>Xo[|O  
ua.6 ?W)  
|~T+f&   
16d{IGMz  
往来帐目account current 'E4(!H,k  
]>]H:NEq  
F0o18k_"  
%CfTqbB  
现在往来帐||存款额current accout G@l|u   
=,} !Ns{k  
9BgQ oK@  
Q=9VuTE  
销货帐account sales r0XGGLFuZl  
E rRMiT  
*TMM:w|1  
BfO}4  
共同计算帐项joint account GQc%OQc\  
9DocId.  
BRQ5  
nq w*oLFQ  
未决帐项outstanding account *SpO|*'  
D\i8rqU/l  
NIcNL(]  
{Ac3/UM/  
贷方帐项credit account||creditor account +\]S<T*;  
;:K?7wfXn  
]`+"o[  
8B(Q7Qj  
借方帐项debit account||debtor account A UO0  
8C4@V[sm`  
Vt 5XC~jK  
m~\m"zJ4  
应付帐||应付未付帐account payable cVt$#A)  
#p^pvdvh3  
E"vi+'(v  
'"NdT7*+  
应收帐||应收未收帐account receivable ckkM)|kK  
fTnyCaB  
Mdq'> <ajL  
/:];2P6#X  
新交易||新帐new account vmQ DcCw  
Ay. q)  
I5 7<0  
{Eb2<;1o{  
未决帐||老帐old account S o0,)  
ZJ'H y5?  
SX<>6vH&  
@ F"ShT0  
现金帐cash account 7*W$GCd8  
?>Ci `XlLr  
J*kzJ{vwy*  
3R96;d;  
流水帐running account "Kf~`0P  
Vam8NnZ|r  
JL+[1=uE1L  
?J1&,'&  
暂记帐||未定帐suspense account 5+PBS)pJ]%  
GAe_Z( T  
~V)VGGOL$v  
9n2%7dLQ*  
过期帐||延滞帐overdue account||pastdue account sjbC~Te--  
vG=$UUh@~  
8J@OMW&[l  
IOsDVIXL\  
杂项帐户sundry account  l3 Bc g  
Wam?(!{mOf  
Jywz27j  
dQoMAsxzM  
详细帐单||明细表detail account !c' ;L'  
tWy<9TF  
1T^L) %&p_  
X"r$,~  
呆帐bad account Or~6t}f  
X Ow^"=Oa[  
2n,73$ s  
x@l~*6!K  
会计项目title of account W- B[_  
>dH*FZ:c  
^d=@RTyo/  
FK('E3PG  
会计薄||帐薄account-book t|,Ex7  
%HS!^j3C%  
9`VF [* 9  
ph+tk5k  
营业报告书||损益计算表account of budiness||business report jCa;g{#@  
gx.]4 v  
`)P_X4e]`  
r\D8_S_  
借贷细帐||交验帐account rendered T`G"2|ISS  
NGzqiu"J  
I=-;*3g6  
g0$k_  
明细帐account stated oVgNG!/c0  
CplRnKra  
2C&%UZim;P  
N* - Z Jv  
与…银行开立一户头to open an account with (LPc\\Vv  
H!=BjU1Pmg  
K Hc+  
BS.6d}G4  
与…银行建立交易to keep account with 2geC3v% 0o  
| Ylk`<  
9^olAfX`dB  
,6L>f.V^(U  
继续记帐to keep account uwzT? C A6  
T`;M!-)2  
a^,RbV/  
u'."E7o#  
与…有交易to have an account with Puh&F< B  
#{1fb%L{i  
'kK%sE   
r/f;\w7  
作成会计帐||有往来帐项to make out an account with '& :"/4@)  
Z;s-t\C  
/L^dHI]Q  
_Y=yR2O  
清算||清理债务to make up an account ;{20Heuz  
E]Q)pZ{Jb  
B8Z66#EQ  
7L"/4w  
清洁帐目||与…停止交易to close ones account with h='=uj8o5  
1L7,x @w  
H'>  
?YO%]mTP  
结帐to close an account \eCdGx?  
e+TNG &_  
IgL8u  
b.&YUg[#  
清理未付款to ask an account||to demand an account ^Du_e(TiyK  
TH &B9  
WTx;,TNG  
a$m?if=  
结清差额to balance the account with (Bz(KyD[  
9m{rQ P/  
><~hOK?v  
1wt]J!hgV  
清算to settle an account||to liquidate an account||to square an account \\JXY*DA:+  
r^)<Jy0|r  
TF>F7v(,45  
jC%I]#!n  
审查帐目||监查帐目to audit an account |Oe6OCPf  
dQ]j r.  
9 pn1d.  
l<+k[@Vox  
检查帐目to examine an account `u-Y 5mY  
m`~ Qr~  
mf#oa~_  
H'2 =yhtVh  
转入A的帐户to charge the amount to As account [aC(Ga}  
yr? \YKV)I  
Nsq%b?#  
2ip~qZNw><  
以计帐方式付款to pay on account ^&Bye?`5  
>\ W" 3.  
_ sd?l  
z5I<,[`  
代理某人||为某人on ones account||on account of one U N/.T   
`m5iZxhw  
 ~$B ,K]  
a$ }^z  
为自己计算||独立帐目on ones own account b~}}{fm&f  
<Vim\  
Vq\6c  
2r,fF<WQ  
由某人收益并负风险on ones account and risk||for ones account and risk j^gF~ Wz^  
_[ x(p6Xp  
l< Y x  
< qBPN{'a"  
由某人负担for ones account||for account of one dx^3(#B  
#!2g xm;g  
$a G'.0HW  
&m`  
按某人指示||列入某人帐户by order and for account of one Xp' KQ1w)  
,Gfnf%H\8>  
;$Y?j8g  
tc[PJH&P  
列入5月份帐目for May account NoMC* ",b>  
&IcDUr]L  
sEoS|"  
 6?6 u  
编入某中帐项下to pass to the account of||to place to the account of ` F)Iv:;y,  
m2;%|QE(  
X_h+\ 7N>  
+wmfl:\^{H  
寄出清算书to send in an account||to send in render an account "783F:mPh  
[-l^,,E  
Ac|`5'/Tx  
G 5)?!  
支票薄cheque book @t_<oOI2  
t[<=QK  
!%Ak15o  
[\VzI\vb  
支票陈票人cheque drawer $1axZ~8sS  
A s"'KR  
2]@U$E='s  
rTi.k  
持票人cheque holder m_pK'jc  
L9x,G!  
zIQ\ _>  
9qw~]W~Nm  
不记名支票cheque to bearer||bearer cheque '8dqJ`Gj  
j#-74{Y$ J  
O". #B  
C ZJW`c/  
记名支票||认人支票cheque to order hVd63_OO  
rIu>JyC"p  
'HOt?lpu!  
Wjj'yqBO^  
到期支票antedated cheque aUd6 33  
*`dGapd3  
2 ^|*M@3r  
poM VB{U  
未到期支票postdated cheque RNm/&F1C$  
P/^:IfuR  
tf>?;  
0n5N-b?G-@  
保付支票certified cheque k&9 b&-=fk  
zhFGMF1  
=s;7T!7!  
{Bu^%JEn  
未获兑现支票,退票returned cheque T;I a;<mfE  
c: _l+CgeH  
yXl zImPn  
qg+ 8i9Y!  
横线支票crossed cheque @*F NWT6  
v\Q${6kEtx  
'DVPx%p  
hMi`n6m  
普通横线general crossing " MlY G6  
VNF@)!l  
^G=s<pp  
y6;A4p>  
特别横线special crossing 7Qz Uw  
`NrxoU=  
X5=Dc+  
)fv0H&g  
空白支票blank cheque ![ Fb~Egc  
F?TAyD*  
$:SHZe  
.#P'NF(5#  
失效支票,过期支票stale cheque CsXIq. 9  
Q!MS_ #O  
GJU84Xn7  
a3JG&6-  
普通支票open cheque G|v{[>tr  
5^*I]5t8  
JuS#p5E #  
*RivZ c9;P  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount eA4@)6WP(  
|I6\_K.=L  
3 `$-  
NO8)XJ3s  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges V~%!-7?  
?x=;?7  
hxGZ}zq*S  
H9F\<5n]-l  
支票换现金||兑现to cash a cheque I 4 ,C-D  
=Z2 Cg{z  
<x *.M"6?  
f9?\Q'v8  
清理票款to clear a cheque ~sx?aiO  
s,)Z8H  
& 82Za%  
ssUWr=mD  
保证兑现to certify a cheque fczId"   
M3!A?!BU  
3o5aB1   
Z.ky=vCt  
填写支票数额to fill up a cheque pqmtN*zV  
;*Ldnj;B  
DY/xBwIF  
h(l4\)  
支票上划线to cross a cheque T%B&HsH  
w9Bbvr6  
DD{-xCCR  
-<h4I aM  
开发支票to make out a cheque <F{EZ Ii  
-|YG**i/  
ZF^$?;'3  
[T<nTB# w  
签发支票,开立支票to draw a cheque||to issue a cheque ?S9? ?y/  
7u73v+9qn:  
wVX]"o  
H0r@dn  
透支支票to overdraw a cheque jfF   
P'MfuTtT&  
N@6+DHt  
. 5*5S[  
背书支票to endorse a cheque WR,MqM20  
1k"< T7K  
!Lkk1z o  
 rO4R6A  
请付票款||清付票款to pay a cheque||to honour a cheque 4@19_+3  
q(xr5iuP_  
!1(*D*31  
Wg{ 9X#|  
支票退票to dishonour a cheque m#w1?y)Z@X  
W'lejOiw  
I8};t b#  
;\a?xtIy  
拒付支票to refuse a cheque 7W[+e&  
+guCTGD:  
lidVe]>  
r)<c ~\0 7  
拒付支票to stop payment of a cheque AwnQ5-IR\  
t^Z-0jH  
WAq! _xE  
b:B+x6M  
提示要求付款to present for payment Z?JR6;@W  
Ln +;HorZ]  
U/ds(*g@  
"t0l)P*C}  
见票即付持票人payable to bearer c o 8bnH  
Z-%zR'-?*  
l(A)Gd5>  
^k J>4  
支付指定人payable to order ]?S@g'Jd0Q  
&ci;0P#Q  
@tT2o@2Y^  
t]g Z^5  
已过期||无效out of date||stale 5nV IC3N+1  
R1 C}S  
+h ]~m_O  
\^oI3K0`  
请给出票人R/D||refer to drawer NI  r"i2  
XgI;2Be+&a  
F:7 d}Jx  
"%I<yUP]U  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds H|)F-aL[  
F5y0(=$T  
B@j2^Dr~!  
y g:&cIr,  
文字与数字不一致words and figures differ c/lT S  
WhT5NE9t  
1SF8D`3  
%ZsdCQc{`  
支票 Np"~1z.(b  
=f?vpKq40  
时间已过account closed 9ls*L!Jw  
cY^'Cj  
?zuKVi? I  
;#bDz}|\AN  
更改处应加盖印章alterations require initials ~2;\)/E\  
@?JFqwq!  
Hp>_:2O8s  
M3G ecjR  
}U'VVPh _  
mY[*(a  
时间已过effects not cleared RkZyqt @+  
,!O]c8PcU  
z3c7  
[]jbzVwS2  
停止付款payment stopped oFb~|>d  
JU#m?4g  
a>Wr2gPko  
p\P)    
支票毁损cheque mutilated $0gGRCCG;  
Q?V+ 0 J  
IISdC(5  
Wn{MY=5Y  
汇款||寄钱to remit||to send money E!RlH3})  
sd%m{P2  
4T]A! y{  
}_BNi;H  
寄票供取款||支票支付to send a cheque for payment *xjP^y":  
388vdF  
v@4vitbG9  
Y2IMHN tH  
寄款人a remitter "ql$Rz8  
ik](k"1{  
-'F27])  
LzxO=+=9!q  
收款人a remittee ~Ajst!Y7=  
4jc?9(y%  
X~cdM1z?  
$<9u:.9xf  
国外汇票foreign Bill  Cmp5or6d  
T^F83 Py<  
zwU1(?]I{  
+|x{?%.O  
国内汇票inland Bill s(?%A  
c39j|/!;Y  
q65]bs4M  
a`8]TD  
跟单汇票documentary bill ?6]B6  
yh/JHo;  
p6aR/gFkqv  
/+*N.D'`t,  
空头汇票accommodation bill F v*QcB9K  
t(dVd%   
L[Ot$  
OwEu S#-  
原始汇票original bill oHr0;4Lg6  
Y9gw ('\w  
r{B28'f[  
AusjN-I L  
改写||换新票据renewed bill ?"^{:~\N  
%% /8B  
'<xE 0<  
&CcW(-  
即期汇票sight bill||bill on demand c1r+?q$f  
o='A1P  
g ?xD*3 <  
}#-@5["-X  
…days after date||…days after date…日后付款 xticC>  
+q;{ %3C  
W/%hS)75  
,Tu.cg  
…months after date||…months after date…月后付款 @?3^ Ks_  
; o Y|~  
W~2,J4=  
]8fn1Hx\  
见票后…日付款…days after sight||…days sight C #iZAR  
[*Ai@:F  
G0|}s&$yL  
(# mvDz  
见票后…月付款…months after sight||…months sight 2m]4  
j}tM0Ug.U  
LT Pr8^  
Pc=ei  
同组票据set of bills .d}yQ#5z  
|!9xL*A  
UWEegFq*  
{@iLfBh5  
单张汇票sola of exchange||sole of exchange ju'a Uzn  
~nhO*bs}7{  
<8;~4"'a  
OdZ/\_Z  
远期汇票usance bill||bill at usance  ;}?ZH4.S  
k(pJVez  
pi~5}bF!a  
['Lo8 [  
长期汇票long bill m~*qS4  
2oEuqHL  
|'1.a jxw  
@2L^?*n=  
短期汇票short bill ;akW i]  
z/`+jIB  
P7b"(G%  
R[v0T/  
逾期汇票overdue bill ULxQyY;32  
qbsod  
rP'%f 6  
(J%4}Dm  
宽限日期days of grace Iy49o!  
2,q*8=?{6P  
Pe,ky>ow  
gJr)z7W'8  
电汇telegraphic transfer (T.T) gJX"4]Ol#}  
]o]`X$n  
.pWRV< 25  
m!G(vhA,_w  
邮汇postal order||postal note (Am.)||post office order||money order ed/B.SY  
&! h~UZ  
8)eRm{  
M&V4|D  
本票promissory note (P/N) 8v2Wi.4T  
SQ> Yf\  
MYvz%7  
rgCC3TX  
押汇负责书||押汇保证书letter of hypothecation -s2)!Iko&  
Bj2iYk_cLa  
l<uI-RX "  
0@b<?Ms9  
副保||抵押品||付属担保物collateral security Mn/  
^_Lnqk6  
,"`3N2!Y}  
r9u'+$vmF  
担保书trust receipt||letter of indemnity Cj3Xp~  
-M6vg4 gf  
hz;SDaBA  
T_c`=3aO  
承兑||认付acceptance 5OGwOZAj52  
y'8T=PqY[t  
0 fT*O  
faLfdUimJ  
单张承兑general acceptance .O0eSp|e  
,B/TqPP  
,?j!c*  
i: UN  
有条件承兑qualified acceptance jWxa [ >  
?:60lCqj  
HI D6h!  
YK8l#8K  
附条件认付conditional acceptance 9m>L\&\_e  
e[T3,2C  
&f'Lll  
E5P.x^  
部分认付partial acceptance   : c iwh  
    
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