论坛风格切换切换到宽版
  • 2871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。   qD\9h`a  
会计报表statement of account Yb`b /BMR  
z9OpMA  
jQ'g'c!  
$z*"@  
往来帐目account current q78OP}  
\b $pH  
M^8zqAA  
xg7KU&  
现在往来帐||存款额current accout |n tWMm:(  
<z2.A/L  
wMN{9Ce3j  
[t3 Kgjt  
销货帐account sales Rvu5#_P  
d7G@Z|R3p  
onRTX|#  
/;Hqv `X7  
共同计算帐项joint account 5yK#;!:h  
Z}0xK6  
<'$>&^!^  
Mb[4_Dc  
未决帐项outstanding account t bR  
(M1YOK)I  
N0^SWA|S  
4 FZR }e\  
贷方帐项credit account||creditor account g9JZ#BgZ  
5NN;Fw+  
7- LjBlH   
S .x>w /  
借方帐项debit account||debtor account kO*\JaD  
!',%kvJI  
p&Q m[!  
xrBM`Bj0@  
应付帐||应付未付帐account payable 0{ B<A^Bf  
:vEfJSA 1<  
@w.DN)GPo  
d7r!<u&/  
应收帐||应收未收帐account receivable z8"1*V  
-(WRhBpw  
K n1;=k  
`W@jo~ y<  
新交易||新帐new account n!~ $Z/  
:7.k E  
FGP^rTP)e  
65O 8?I  
未决帐||老帐old account j #: ARb  
H c >yZ:c;  
B@ufrQ#Y.  
8N"WKBj|_d  
现金帐cash account f'5 6IT  
zb4@U=?w}  
EZ"i0u  
bfncO[Q,?  
流水帐running account \ILNx^$EL  
GT] >  
2 yANf  
$G)HU6hF*  
暂记帐||未定帐suspense account oLX[!0M^  
`@1e{ ?$  
2SlL`hN>Z  
y> E:]#F  
过期帐||延滞帐overdue account||pastdue account `^^t#sT   
6XZjZ*)W  
5RWqHPw+  
iZ}c[hC'3`  
杂项帐户sundry account ~4FzA,,  
<>f;g "qS  
oGI'a:iff  
iJoYxx  
详细帐单||明细表detail account DMDtry?1:  
4\|Q;@f  
k\SqDmv  
QP50.P5g  
呆帐bad account j[\:#/J  
pi#a!Quf\  
1fIx@  
:8/ 6dx@Y(  
会计项目title of account zvq}7,  
l"`VvW[  
-u"|{5? '  
e>c -b^{&  
会计薄||帐薄account-book [tt{wl"E  
/E\04Bs  
EHhc2^e  
J| wk})?  
营业报告书||损益计算表account of budiness||business report }s'=w]m  
',]Aj!q  
i g7|kl  
Vfk"}k/do  
借贷细帐||交验帐account rendered 8:S+*J[gSn  
NV(jp'i~  
C|IHRw`[  
[$d]U.  
明细帐account stated DQ/rx`BG  
F[jqJzCz  
C<9GdN  
*}#HBZe(9  
与…银行开立一户头to open an account with @oH\r-jsgu  
+'93%/:  
}TZM@{;  
/&47qU4PJ  
与…银行建立交易to keep account with _](y<O^9yO  
t$VRNZ`dy  
~J~R.r/  
}dMX1e1h8  
继续记帐to keep account |k]]dP|:'  
^["D>@yIR  
=a=:+q g  
_!,2"dS  
与…有交易to have an account with #Q["[}flVv  
>}NnzZ  
^pew'p HQ  
rB]2qk`/'  
作成会计帐||有往来帐项to make out an account with pnx^a}|px  
g n.)_  
q\jq9)  
kRwY#  
清算||清理债务to make up an account $gYGnh_,Q  
8tjWVo  
^jS1g*nrN  
<v_Wh@m  
清洁帐目||与…停止交易to close ones account with *w ^!\  
Z<AZO ^  
T1Z*>(M  
V(LfFO{^>?  
结帐to close an account FxK!h.C.  
jjEu  
1TfFWlf[B  
l]t^MEoc8  
清理未付款to ask an account||to demand an account N `H`\+  
Df2$2VU  
Ny`SE\B+/  
P<[) qq@;  
结清差额to balance the account with y,jpd#Y  
L_:~{jV  
}LX!dDuwA  
"^{Hta  
清算to settle an account||to liquidate an account||to square an account Ywt9^M|z;  
Vx5fQ mx  
Uh1UZ r  
KX!/n` 2u  
审查帐目||监查帐目to audit an account ,SdxIhL  
&"A:_5AU  
ER&\2,fZ  
Mkt_pr  
检查帐目to examine an account = 4|"<8'  
&jg>X+;  
~@<o-|#  
8~.8"gQ  
转入A的帐户to charge the amount to As account b 5K"lPr  
4XiQ8"C  
9Ou}8a?m"  
1_9Ka V  
以计帐方式付款to pay on account {H9g&pfv  
<pG 4 g  
 '@.Lg0`  
n ^qwE  
代理某人||为某人on ones account||on account of one t(.vX  
&"Cy&[  
@'hkU$N)  
9-1 'jNV  
为自己计算||独立帐目on ones own account vt(}8C+  
qn{9vr  
c;yp}k]\  
#-"C_~-MH  
由某人收益并负风险on ones account and risk||for ones account and risk e&[~}f?  
z([HGq5  
!VudZ]Sg  
v -!Spf  
由某人负担for ones account||for account of one ZN'B @E=p  
fcohYo5mh  
n1R{[\ >1  
3a U4Z|f~  
按某人指示||列入某人帐户by order and for account of one CL(D&8v8~  
YF;2jl Nm  
O_ $zK  
w'xPKO$bzR  
列入5月份帐目for May account o:as}7/^  
PuBE=9,  
4QiV@#o:  
*|L;&XM&/  
编入某中帐项下to pass to the account of||to place to the account of Ts=TaRwWf  
!@T~m1L eY  
*'{9(Oj  
*Kq;xM6Ck  
寄出清算书to send in an account||to send in render an account 8r0;054  
?g *.7Wc  
wI F'|"  
r=RiuxxTq  
支票薄cheque book #&K}w 0}k  
pd.pY*B<[  
,K&L/*  
v.,D,6qZ  
支票陈票人cheque drawer t|UM2h  
0NvicZ7VR  
@lh]? |*[  
^8?px&B y:  
持票人cheque holder 8KdcU [w]  
[ 8WG  
e> uq/|.!  
^O"o-3dte  
不记名支票cheque to bearer||bearer cheque <fgf L9-  
Oo>Uu{{  
~qA\u5sB9@  
|F ~U  
记名支票||认人支票cheque to order cy2K#  
 Qk.[#  
2,h]Y=.s  
H$zDk  
到期支票antedated cheque >#.du}t  
7$"5qJ{s  
2ryg3% +O  
TD!c+ ${w  
未到期支票postdated cheque 7Mh!@Rd_V  
]q k`Yi  
r|953e  
`@<)#9'A  
保付支票certified cheque eQ =6< ^KZ  
@.QuIm8,  
k/Ao?R=@gI  
)Tn(!.   
未获兑现支票,退票returned cheque 97}l`z;Z  
?,eq86-M  
7U&<{U<  
NV2$ >D  
横线支票crossed cheque 5~i}!n  
ECuNkmUI  
_Vt CC/  
;T>.  
普通横线general crossing %e/L .#0  
_G^4KwYp  
'@5"p.  
&w^:nVgl  
特别横线special crossing "3Ckc"G@  
reNUIDt/c  
YJZ`Clp?  
_=I&zUF  
空白支票blank cheque e{ZS"e`!  
`] Zil8n  
z) "(&__  
v 5&8C  
失效支票,过期支票stale cheque OI^qX;#Kd  
zhI"++  
Z4T{CwD`D  
<x:^w'V_b  
普通支票open cheque Lhxg5cd  
0P4g6t}e  
6eK7Jv\K  
6[a;83  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount l+^4y_  
ebf/cC h  
:CXm@yF~4=  
^ `[T0X  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges =$< .:b  
.JWN\\  
qoC<qn{.a  
*HQ>t vUh  
支票换现金||兑现to cash a cheque D+4$l+\u  
/t _QA  
L\t?^u  
=n_>7@9l  
清理票款to clear a cheque ?Pt*4NaT;  
(U|WP%IM'  
hsZ@)[/:  
ded:yho   
保证兑现to certify a cheque O|&SL03Z8  
VVi3g  
.oe\wJS6  
<s (o?U  
填写支票数额to fill up a cheque ,+'VQa"]  
VO7&<Y}{x  
%u*HNo  
5Ln !>,  
支票上划线to cross a cheque 7,R ~2ss5z  
P ED5>90  
n,b6|Y0  
=5 $BR<'  
开发支票to make out a cheque VP6_}9:9   
D'"l%p  
:eR\0cn  
TA!6|)BUW  
签发支票,开立支票to draw a cheque||to issue a cheque F<Z13]|  
&MJ`rj[%  
m/aA q8  
}?,Eb~q  
透支支票to overdraw a cheque wl%I(Cw{]  
1<pb=H  
bHioM{S  
ZE6W"pbjU  
背书支票to endorse a cheque .|2[! 7CXH  
0 TOw4pC  
W,[iRmxn  
vH>s2\V"  
请付票款||清付票款to pay a cheque||to honour a cheque r<_qU3Eaj  
Ihx[S!:  
;% l0Ml>  
;1Q @d  
支票退票to dishonour a cheque 94u~:'t>V  
2%~+c|TH.)  
p w=o}-P{  
Ca#T?HL  
拒付支票to refuse a cheque ~.J{yrJ&  
@BI;H V%k  
E w&|!d  
u~1 ,88&U  
拒付支票to stop payment of a cheque +Sg+% 8T  
m/ngPeZ  
kC/An@J^#  
MZdj!(hO  
提示要求付款to present for payment PS`F  
V_jGL<X|  
5_4 =(?<  
9mB] \{^  
见票即付持票人payable to bearer GT-ONwVDq  
<ua! ]~  
P +Sgbtc  
Rh{`#dI~=  
支付指定人payable to order jluv}*If  
c) _u^Dh  
O5A]{ W  
E[Ao*  
已过期||无效out of date||stale /Ca M(^W   
So}pA2[0  
C@@PLsMg  
|pR'#M4j4A  
请给出票人R/D||refer to drawer fY 10a_@x  
>,c'Z<TM  
fq !CB]C  
G( #EW+  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sxPvi0>  
>9X+\eg-  
Fuo .8  
+D M,+{}  
文字与数字不一致words and figures differ #[y2nK3zF  
(O'O #AD  
WM GiV  
) {4$oXQ  
支票 ;tfGhHpQn  
hGo/Ve+@  
时间已过account closed H=*2A!O[_  
7E R!>l+  
Lcf]  
WWv.kglz  
更改处应加盖印章alterations require initials $QaEU="Z  
BXUd i&'O  
f!JSb?#3  
+jj] tJ$[  
L^L.;1  
j/hm)*\io  
时间已过effects not cleared [m9=e-KS$Q  
fILD~  
KqWO9d?w.  
K#dG'/M|Pb  
停止付款payment stopped Ob|v$C  
$A>]lL o0  
6bBNC2K$-  
]O&yy{yYK  
支票毁损cheque mutilated ,/UuXX  
/@6T~XY M  
CZ ,2Rq  
D1cnf"y^  
汇款||寄钱to remit||to send money *ub"!}$st  
- 4B&{P  
2.&%mSN  
k<%y+v  
寄票供取款||支票支付to send a cheque for payment 6#kK  
'HvJ]}p  
> ;~ia3  
<Mf(2`T  
寄款人a remitter }Hb_8P  
q (}#{OO  
3s_$.  
1"U.- I@  
收款人a remittee C.+:FY.H  
h~k+!\  
b R9iqRbn  
8lF:70wia  
国外汇票foreign Bill )h/Qxf  
V#V<Kz  
T@ Th?  
6o]>lQ}  
国内汇票inland Bill kTo{W]9]  
}dG>_/3  
$GIup5  
[ejl #'*5  
跟单汇票documentary bill M/jdMfU  
&5 R-bYGW  
.$ 5*v  
tdn|mX#  
空头汇票accommodation bill TU?$yNE  
4_o+gG%HaM  
%(g!,!l)  
'! ~ s=  
原始汇票original bill _6C,w`[[6  
kj '  
;ZR^9%+y9  
N-}|!pqb  
改写||换新票据renewed bill Ve t<,;Te  
GD#W=O  
#v:A-u  
H:X(><J  
即期汇票sight bill||bill on demand \,yg@ R  
&F|Wk,y  
0Y/k /)Ul]  
Xh`Oin}<  
…days after date||…days after date…日后付款 fl<j]{*v  
}Z% j=c"d  
}62 Q{>`  
n$3w=9EX *  
…months after date||…months after date…月后付款 <"!'>ZUt  
420cbD3a  
UUxP4  
RH&}'4JE:  
见票后…日付款…days after sight||…days sight Ms=11C  
o^<W3Z  
~JohcU}d  
Xb7G!Hk#g  
见票后…月付款…months after sight||…months sight  *|)O  
bs_ rw+  
_H$Z }2g<z  
[I%'\CI;  
同组票据set of bills Q&?B^[N*Q  
&Y$)s<u8.  
*jo1?  
"nC =.5/$  
单张汇票sola of exchange||sole of exchange H]>7IhJ  
+c\uBrlZQ;  
Ct}rj-L<i  
3H,>[&d  
远期汇票usance bill||bill at usance 1DM$FG_Z-  
-|_io,eL;  
[ jgC`  
B \>W  
长期汇票long bill R!7a;J}  
E1Rz<&L  
]8EkZC  
Tg6nb7@P  
短期汇票short bill =N{-lyr)  
K${CHKFf  
=lS@nRH  
rOXh?r  
逾期汇票overdue bill [300F=R  
;%xG bg!lg  
+ yIO  
8Nxyc>8K~  
宽限日期days of grace ,4kipJ!,yK  
\t]aBT,  
1Yy*G-7}  
uCGn 9]  
电汇telegraphic transfer (T.T) 8^"P'XQ  
&}vc^io  
cUZ^,)8 Z  
? p^':@=  
邮汇postal order||postal note (Am.)||post office order||money order *Y- rEF>  
1A/l i%  
He)dm5#fg  
vKNxL^x  
本票promissory note (P/N) 0 +"P 1/  
3|.KEJC"  
!8Q9RnGn  
k0!D9tk  
押汇负责书||押汇保证书letter of hypothecation ru1FJ{n  
DwH=ln=  
,Y2){8#l  
S[o R q  
副保||抵押品||付属担保物collateral security "Yf?33UNZ  
i@`T_&6l  
@)m+b;  
K iG/XnS  
担保书trust receipt||letter of indemnity 1F }mlyS  
"Kt[jV;6  
;gv9J [R  
WJ(E3bb  
承兑||认付acceptance Wy,Tf*[  
A49HYX-l  
KoO\<_@";  
]; G$~[  
单张承兑general acceptance NI% ()  
O{`r.H1',  
OPwO`pN  
t"Djh^=y  
有条件承兑qualified acceptance |p{FSS  
;l'kPUv([  
'Z(4Wuwb  
9:jZ3U  
附条件认付conditional acceptance Cn(0ID+3f  
W L5!H.q  
S)d_A  
9Fm><,0'u  
部分认付partial acceptance   #3act )m  
    
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