论坛风格切换切换到宽版
  • 4674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。   /f #sg7)  
会计报表statement of account 6V8"[0U  
f; 22viE  
DC NuvrZ  
B!5gD   
往来帐目account current Z/0M9 Q%  
a+X X?uN{  
(YR1ML3N  
wC[J=:]tA5  
现在往来帐||存款额current accout `pKQ|zGw  
-Oo$\ =d  
{{O1 C ~  
NZl0sX.:  
销货帐account sales 6S<pWR~  
"e(N h%t  
0$UE|yDs>  
wk3yz6V2  
共同计算帐项joint account \dP2xou=  
9;@6iv  
3A+d8fwi  
~h1'_0t   
未决帐项outstanding account d kXK0k  
EZ$m4: {e  
$GcVC (]  
4Iz~3fqB7  
贷方帐项credit account||creditor account WB= gN:?  
y :457R2F  
I|p(8 R!  
;}r #08I  
借方帐项debit account||debtor account V8c&2rNa  
Y+D#D v |  
k: c)|2  
$Q ?<']|A  
应付帐||应付未付帐account payable ~O<Bs{8  
. [C ~a  
i |C'_gw`n  
En[cg  
应收帐||应收未收帐account receivable  _G`kj{J  
ATwPfo8jx@  
^Zg"`&E  
-{ZRk[>Z  
新交易||新帐new account L"AZ,|wIk  
ba ,2.|  
!"_\5$5i<X  
dC)@v]#h  
未决帐||老帐old account Ix}:!L  
EKgTRRW  
f 1]1ZOb  
c$>Tfa'H  
现金帐cash account @c5TSHSL.  
'H97D-86/  
nq r[HFWs  
)Wgh5C`  
流水帐running account :dB6/@f W  
h\jwXMi,tj  
_%Jqyc"-  
}O8$?7j(  
暂记帐||未定帐suspense account ?&"-y)FG  
,\ov$biL  
IRD?.K]*  
$O=m/l $  
过期帐||延滞帐overdue account||pastdue account =`u4xa#m  
Ioj F/  
H htAD Y  
rtC.!].;%  
杂项帐户sundry account U }xRvNz  
GXf"a3  
~Sh8. ++}  
Bh<)e5lP:  
详细帐单||明细表detail account E{|j  
.t$~>e .  
e0qU2  
d/N&bTg:  
呆帐bad account 3 l QGU  
 { |a=  
UhXZ^ k3  
6o!+E@V b  
会计项目title of account 8Y_wS&eB  
N"@aisi)  
~}PB&`%7  
rISg`-  
会计薄||帐薄account-book 6]1cy&SG  
[ lW~v:W  
v?vm-e  
]+Ik/+Nz  
营业报告书||损益计算表account of budiness||business report c/%i,N\5  
,p {|f}0  
Y?ouB  
F=bX\T7  
借贷细帐||交验帐account rendered |Q[[WHqj2f  
j&(aoGl@  
\ ?sM  
x(ue |UG  
明细帐account stated *#\da]"{  
+O8rjVg)  
2= S;<J  
tY'fFz^Ho  
与…银行开立一户头to open an account with L/t'|<m  
76Ho\}-U">  
H$^IT#  
* `1W})  
与…银行建立交易to keep account with eEl}.W}  
K*NCIIDh  
!,WO]O v  
1 CXO=Q  
继续记帐to keep account |L%}@e Vw_  
?%K7IJ%  
> PHin%#  
^--kcTiR%  
与…有交易to have an account with K8,Q^!5]"  
2SVBuV/R  
HtFc+%=  
 <m7m  
作成会计帐||有往来帐项to make out an account with ^qvN:v$1  
KsVN<eR{  
f2ea|l  
vM5yiHI(jb  
清算||清理债务to make up an account Q#M@!&  
WOkAma-  
=cz^g^7  
'ONCz  
清洁帐目||与…停止交易to close ones account with ]l/ PyX  
:k&R]bc9  
&pCa{p  
l4: B(  
结帐to close an account -9)H [}.  
U4s)3jDw  
|0^~S  
wX/0.aZ|  
清理未付款to ask an account||to demand an account IPHZ~'M  
rlMahY"C  
VO u/9]a  
VCf/EkC  
结清差额to balance the account with ^W#161&  
!DU4iq_.  
skeH~-`M@  
{mOQRAKl  
清算to settle an account||to liquidate an account||to square an account ^?<gz!(-  
; ,9:1.L  
b;xn0sDn#  
1|bg;X9+  
审查帐目||监查帐目to audit an account sH_B*cr3  
HAKB@h)  
^GL>xlZ(  
hlKM 4JT\  
检查帐目to examine an account <dd XvUCX  
kD*r@s]=  
FHOF 6}if  
+%sMd]$,n  
转入A的帐户to charge the amount to As account #EG$HX]  
,uo K'_  
2pQ29  
0Ba*"/U]t~  
以计帐方式付款to pay on account 0^('hS&  
|&u4Q /0  
u,~/oTg O  
qe[P'\]L  
代理某人||为某人on ones account||on account of one v{r,Wy3  
" rV f{  
pE4yx5r5  
Ht4A   
为自己计算||独立帐目on ones own account ;)Fc@OXN>  
3sD/4 ?  
eHE?#r16Z  
4ux^K:z  
由某人收益并负风险on ones account and risk||for ones account and risk _ ci8!PP  
i K,^|Q8  
ihp>cl?  
EBMZ7b-7  
由某人负担for ones account||for account of one ^!A@:}t>  
_=Y HO.  
O&g$dK!Rad  
5}Z_A?gy  
按某人指示||列入某人帐户by order and for account of one T|^KG<uPV!  
a 8}!9kL  
1|XC$0  
D}T+X ;u)K  
列入5月份帐目for May account +yd{-iH  
zBjbH=  
pq +~|  
M$Or|HTG  
编入某中帐项下to pass to the account of||to place to the account of 9 v 3%a3  
}rA _4%  
|C`.m |  
sjj, q?  
寄出清算书to send in an account||to send in render an account ,Pj UlcO_  
(|dN6M-.K  
x5(B(V@b  
y^}00Z+l  
支票薄cheque book N$!  Vm(S  
M0K+Vz=  
Qm@v}pD  
,V`[;~49  
支票陈票人cheque drawer St|B9V?eEB  
?4sF:Y+\  
rUDMQxLruV  
|5g1D^b]s^  
持票人cheque holder d>hLnz1O  
cyXnZs ?|  
/SKgN{tWe  
9B 9:lR  
不记名支票cheque to bearer||bearer cheque chszP{-@X  
_ lE d8Cb  
tdi^e;:?  
_ipY;  
记名支票||认人支票cheque to order R4 AKp1Y  
,}23  
z;1qYW[-A  
\QP 1jB  
到期支票antedated cheque eUEO~M2&U{  
}0 b[/ZwQ  
EF8'ycJk+  
:d} @Z}2sD  
未到期支票postdated cheque !8}x6  
~L?q.*q  
RGz NZc  
o l8|  
保付支票certified cheque 8omk4 ;  
^nN@@ \-5  
}gtkO&  
fBZR  
未获兑现支票,退票returned cheque hx:"'m5  
p -wEPC0  
!_pryNcb  
<~iA{sY)O  
横线支票crossed cheque g3kF&+2i  
s\io9'Ec  
vI0::ah/  
lQl  
普通横线general crossing o}6d[G>  
'Ej&zh  
>*e,+ok  
wJ>2}  
特别横线special crossing ZuVes?&j  
Xw]L'+V=  
ST25RJC  
.!yw@kg  
空白支票blank cheque tY0C& u2  
R^=[D#*]>  
!fK9YW(Im  
]x^v;r~  
失效支票,过期支票stale cheque n81z 0lnr  
&pEr;:E  
xSL%1>MrN  
09w<@ #  
普通支票open cheque 4 t< mX  
IrTMZG  
Ika(ip#]=  
vj4n=F,Z  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount &C6Z{.3V  
:}3;z'2]l  
a_amO<!   
_H)>U [  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges $|n#L6k   
jyFXAs2  
/d-d8n  
h+d3JM  
支票换现金||兑现to cash a cheque n Wb 0S  
tp?< e  
&M2SqeR62;  
mrId`<L5l{  
清理票款to clear a cheque sEm064  
:8jaW?~  
~|.vz!A  
1Aw/-FxJ  
保证兑现to certify a cheque \A=:6R%Qb  
mQ qv{1  
a534@U4,  
LS{t7P9K  
填写支票数额to fill up a cheque Avr2MaY{h  
Z0Df~ @  
-9> oB  
t%Hy#z1W_  
支票上划线to cross a cheque k-X E|v  
V]qv,>  
t-3y`31i.  
j_Q kw ?   
开发支票to make out a cheque q;L~5q."E  
9>1Gj-S2:  
c]!Yb-  
g}Esj"7  
签发支票,开立支票to draw a cheque||to issue a cheque d/!R;,^  
rA6lyzJ  
iQJ[?l`  
WC *e#QP  
透支支票to overdraw a cheque mOE%:xq9-  
)%D>U  
60@]^g;$I  
zf}X%tp  
背书支票to endorse a cheque Cp[ NVmN  
QGM@m:O  
)[d>?%vfd  
.uwD;j +#  
请付票款||清付票款to pay a cheque||to honour a cheque RJO40&Z<Z  
iw)^; 8q  
#I] ^Wo  
[mJmT->  
支票退票to dishonour a cheque k7\ ,N o}  
f9FLtdh \7  
U-0A}@N  
rj> _L  
拒付支票to refuse a cheque Z[pMlg6Z  
]F81N(@:F  
M9scZuj  
Od5I:p]N  
拒付支票to stop payment of a cheque \C eP.,<  
oo{3-+ ?  
vk] vtjf&%  
?N/6m  
提示要求付款to present for payment By7? <A  
jDw LzvM O  
TEYn^/n~  
 a }m>  
见票即付持票人payable to bearer / Hg/)  
F#^<t$5t  
Obb"#W@3  
8BgHoQ*  
支付指定人payable to order \8e27#PJR  
YN>k5\M_v  
4UV<Q*B\F  
~qP_1() ?  
已过期||无效out of date||stale svTKt%6X  
U81--'@y  
7\xGMC ctM  
?5e]^H}  
请给出票人R/D||refer to drawer ^w(~gQ6|mP  
yv2N5IQ>{V  
r3_O?b  
0/@ ^He8l  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds y +2  
q }'ww  
q*E<~!jL  
rrL gBeQa  
文字与数字不一致words and figures differ M1  5_  
f}C$!Lhs  
@V>BG8Y  
k~,({T<  
支票 7u|X . X  
vdt":  
时间已过account closed 4,)EG1  
N ">4I)  
C ks;f6G  
_hz}I>G@B  
更改处应加盖印章alterations require initials v+b#8  
V@C8HTg  
d[7B,l:RN  
o,D7$WzL  
>L_nu.x  
g,61'5\  
时间已过effects not cleared gFQ\zOlY8a  
9N@m><N84  
E psjaOmAF  
}\$CU N  
停止付款payment stopped T>cO {I  
(Q4hm]<  
^_rBEyz@  
"z6 xS;  
支票毁损cheque mutilated cKM#0dq  
&Fg|52  
wdo(K.m  
r\." =l  
汇款||寄钱to remit||to send money Dm+[cA"I  
hq|I%>y  
{IgL H`@  
=Sp+$:q*  
寄票供取款||支票支付to send a cheque for payment 3Ud{W$Ym  
oH ] _2[ !  
 gmW-#.  
)kpNg:2p  
寄款人a remitter C4H$w:bVk  
N7 ox#=g  
b2 5.CGF  
s,;7m  
收款人a remittee lh`ZEvt  
F +Dke>j  
&)ED||r,  
epm ~  
国外汇票foreign Bill o^8Z cN>  
j' }4ZwEh  
!+V."*]l  
vKFEA7  
国内汇票inland Bill ]VcuD05"C  
qvC2BQ  
$No^\.mV  
mTU[khEmL=  
跟单汇票documentary bill {\u6Cjx  
O/b1^ Y   
/)*si  
f!K{f[aDa  
空头汇票accommodation bill qF3s&WI  
uGU-MC *  
m 88(f2Ch  
JKY  
原始汇票original bill $g&_7SJ@  
EL^j}P  
 ZE[NQ8  
dthtWnB@  
改写||换新票据renewed bill S|  
^OrO&w|  
9 Eqv^0u  
b`fWT:?=  
即期汇票sight bill||bill on demand oEJxey]B7  
ufB9\yl{~  
f7?u`"C  
OI Y  
…days after date||…days after date…日后付款 kk$D:UQX  
J 7HOSFwXn  
'> :%n  
)CoJ9PO7  
…months after date||…months after date…月后付款 >>T,M@s-:  
_Rk>yJD7s  
*]>~lO1  
? ]H'egG6  
见票后…日付款…days after sight||…days sight !N74y%=M  
V(=3K"j  
l9+)h }  
%*^s%NI  
见票后…月付款…months after sight||…months sight 4hWFgk  
j)mi~i*U  
r"W<1H u  
7e:7RAX  
同组票据set of bills /xb37,   
]T>|Y0|  
T~naAP  
c8oE,-~  
单张汇票sola of exchange||sole of exchange A"wso[{  
e/Y& d9` I  
F>U*Wy  
g+QNIM>  
远期汇票usance bill||bill at usance GiKmB-HO  
Q(BM0n)f  
^:2>I$  
"Xj>dB1~  
长期汇票long bill X<uH [  
LDbo=w  
P,bis7X.  
7 aN}l QM  
短期汇票short bill N6h.zl&04  
RJE<1!{  
l<p6zD$l  
)%bY2 pk  
逾期汇票overdue bill D' `[y  
~- BIU Z;  
P`y 0FKS  
}qN   
宽限日期days of grace G\Q0{4w8  
6D29s]h2  
EoOw u-{  
bdyIt)tK+  
电汇telegraphic transfer (T.T) fYzZW  
[p96H)8YU  
k7=mxXF  
.xg, j{%(  
邮汇postal order||postal note (Am.)||post office order||money order LLJsBHi-  
jEW@~e  
N=;VS-  
k2DBm q;  
本票promissory note (P/N) =aRE  
e2Df@8>  
= Cp}iM  
FQw@ @  
押汇负责书||押汇保证书letter of hypothecation i]IZ0.?Y  
*!u a?  
/@9-D 4  
("_tML 8/p  
副保||抵押品||付属担保物collateral security "kkZK=}Nv  
_.BX#BIF  
H:`[$ ^  
u|8yV .=R  
担保书trust receipt||letter of indemnity pu5-=QN  
=xPBolxm5U  
X kuZ2(  
av}pT)]\  
承兑||认付acceptance $jNp-5+Q;  
-{a&Zkz>V  
M UqV$#4@I  
Q~G>=J9  
单张承兑general acceptance `"<tk1Kq"  
 ^6Y:9+  
a[Oi  
C]DvoJmBs  
有条件承兑qualified acceptance (ZHEPN  
+)-`$N  
^n8r mh_%  
s9b 6l,Z  
附条件认付conditional acceptance @Xq3>KJ_)H  
Dv[ 35[Yh  
i*Ee(m]I  
Pdw[#X<[`  
部分认付partial acceptance   <e7  
    
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