论坛风格切换切换到宽版
  • 5110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。   tx$kD2  
会计报表statement of account 4)L(41h  
ff.(X!  
 ~F?vf@k  
`Yk~2t"V  
往来帐目account current ].W)eMC*c(  
d|GQZAEJEt  
?2hS<qXX  
axJuJ`+Y  
现在往来帐||存款额current accout m `"^d #  
rToZN!q\S  
^ olaq(z  
U} EaV<  
销货帐account sales 4uQ\JD(*Eu  
0GUm~zi1  
\#LkzN8  
J~=bW\^I  
共同计算帐项joint account R+'$V$g\X  
n#jBqr&!M  
==zt)s.G(+  
g"k1 O  
未决帐项outstanding account v'R{lXE  
&`#k 1t'  
}2WscxL  
qJjXN+/D  
贷方帐项credit account||creditor account 3NI3b-7  
F32N e6Y6"  
42`%D  
Bw;gl^:UG  
借方帐项debit account||debtor account L-B"P&  
"gm[q."n<  
fkLI$Cl  
m:kXr^!D  
应付帐||应付未付帐account payable bve_*7CEM  
Ttr)e:  
#6t 4 v J1  
;yfKYN[  
应收帐||应收未收帐account receivable N$\'X<{  
)-98pp7~BB  
G.2\Sw  
 HaJs)j  
新交易||新帐new account C5}c?=#bdf  
B3 x4sK s  
@vsgmz  
26SXuFJ@  
未决帐||老帐old account K|i:tHF ]@  
n$2Ia E;v  
cyM9[X4rC  
9((BOq  
现金帐cash account 'eyzH[l,(  
kJQH{n+)R  
se|>P=/  
k#eH Q!  
流水帐running account l ga%U~  
_&(\>{pm  
<x QvS^|[  
CbvP1*1  
暂记帐||未定帐suspense account q=I8W}Z i  
{6*$yLWK  
0b G[pp$[  
cTC -cg p  
过期帐||延滞帐overdue account||pastdue account ;(&$Iw9X  
;jgk53lo  
(/mR p  
lN(|EI  
杂项帐户sundry account   Mi>!  
+3>)r{#k  
U0ZT9/4  
ro&/  
详细帐单||明细表detail account Z \lJE>1  
Y ~TR`y  
!.2tv  
;;4>vF#*  
呆帐bad account O/XG}G.x|  
(vR9vOpJ  
_i3?;Fds  
'hoEdJ]t5  
会计项目title of account JXx[e  
l|kGp~  
>PY Lk{q  
CXQ+h  
会计薄||帐薄account-book 1>c^-"#e^  
{PGiNY%q  
?[Sac]h ys  
D`Cy]j  
营业报告书||损益计算表account of budiness||business report pZ`^0#Fo  
vpg*J/1[  
lXT+OJF  
T'ko =k  
借贷细帐||交验帐account rendered mm dQ\\  
]>9[}'u  
La2f]+sV  
+#RgHo?f  
明细帐account stated e,?qwZK:y  
MJ\^i4   
#+"1">l  
o8 B$6w:_  
与…银行开立一户头to open an account with >;K!yI?0  
|j2$G~B6  
B>;`$-  
 wbpz,  
与…银行建立交易to keep account with Al MMN"j  
L JgGX,Kp  
"C]v   
SG4)kQ  
继续记帐to keep account [mcER4]}  
.)g7s? K  
NiSybyR$  
CcJ%; .V,T  
与…有交易to have an account with I&J>   
_'mK=`>u  
W9rmAQjn  
H5eGl|Z5]^  
作成会计帐||有往来帐项to make out an account with >ufLRGL>  
s~NJ y'Y  
:|HCUZ*H(T  
oazY?E]}3  
清算||清理债务to make up an account }~#Tsv  
YlC$L$%Zd.  
,$+ P  
Mp3nR5@d$  
清洁帐目||与…停止交易to close ones account with >^~W'etX|  
3E-dhSz:i  
oFi_ op  
sTu]C +A  
结帐to close an account wBl o2WY  
rqWD#FB=z  
ROr|n]aJj  
w }=LC#le  
清理未付款to ask an account||to demand an account 8b:GyC5L  
M,vCAZ  
 c6Z"6-}$  
Zs|m_O G  
结清差额to balance the account with sh/4ui{  
Tg@:mw5  
W|L#Q/ RX  
|/%X8\  
清算to settle an account||to liquidate an account||to square an account n[gc`#7|{e  
IMSLHwZ  
q\G7T{t$.  
qQwf#&  
审查帐目||监查帐目to audit an account Y#zHw< <E  
$EnBigb!  
6Qn};tbnD  
9>6?tb"f*H  
检查帐目to examine an account v=~+o[  
> ofWHl[-  
QKIg5I-  
@Yw>s9X  
转入A的帐户to charge the amount to As account K*P:FCz  
ncpNesB  
XC!Y {lp  
he|.Ow  
以计帐方式付款to pay on account Hy b_> n  
KjK-#F,@  
X- j@#Qb  
gLwrYG7@  
代理某人||为某人on ones account||on account of one  IOY<'t+  
h,ipQ>  
wln"g,ct  
v(]dIH  
为自己计算||独立帐目on ones own account {ceY:49  
)C$pjjo/`  
@2~;)*  
6eQa @[.Q  
由某人收益并负风险on ones account and risk||for ones account and risk D$Ao-6QE W  
E/2_@&U :}  
a(AYY<g  
p^s:s-"f\  
由某人负担for ones account||for account of one m[nrr6 G"  
:pLaxWus!  
~{ucr#]C  
@!*I mNMI  
按某人指示||列入某人帐户by order and for account of one #'97mg  
1cS*T>`  
4t 0p!IxG  
\;1nEjIA  
列入5月份帐目for May account @CS%=tE}U  
A}[x ))r  
$U"pdf  
eyy%2> b  
编入某中帐项下to pass to the account of||to place to the account of L]E.TvM1*  
xHe "c<  
y?UB?2 VN  
T~ P<Gq} ,  
寄出清算书to send in an account||to send in render an account 3F$N@K~s  
i)(-Ad_  
/H$:Q|T}  
$ncP#6  
支票薄cheque book |<JBo E]3B  
~ E n'X4  
PY#_$ C  
I:M1 5  
支票陈票人cheque drawer 4'y@ne}g!  
-YS9u [   
& kQj)  
Qx8O&C?Ti  
持票人cheque holder h >A~yDT[  
;pqS|ayl  
\eXuNv_  
}Vfc;2  
不记名支票cheque to bearer||bearer cheque L0 *f( H  
v)~!HCG  
QO %;%p*  
4$+/7I \  
记名支票||认人支票cheque to order _ Gkb[H&RZ  
SP4(yJy&  
Y?%=6 S  
bp'\nso/  
到期支票antedated cheque nq\~`vH|Gd  
>6|Xvtf  
FAq9G-\B  
>gDKkeLD  
未到期支票postdated cheque hLaQ[9  
\q"vC1,9  
+*G<xW :M  
HMw}pp:  
保付支票certified cheque ])#?rRw  
rnC< (f22  
EME}G42KN  
2>)::9e4  
未获兑现支票,退票returned cheque !T.yv5ge'  
REPI >-|  
I.p"8I;  
ZeH=]G4Zv7  
横线支票crossed cheque T/tCX[}  
pwl7aC+6d  
WL;2&S/{@  
HBZtg  
普通横线general crossing _xM3c&VeG  
.#LHj} u  
%Lom#:L'  
B %  
特别横线special crossing w}?,N  
@DlN;r ?Cv  
D 1(9/;9  
=/ 19 -Y:  
空白支票blank cheque e0 9QaY  
1%7zCM0s  
~sT n?~  
Is!+ `[ma  
失效支票,过期支票stale cheque EE*FvI`  
>[g.8'hI  
Y r8gKhv W  
G5UNW<P2C  
普通支票open cheque {<Xl57w-Q  
dZ Ab' :  
(]$&.gE.F  
*Tq7[v{0*|  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount P UC:Pl77  
x";4)u=  
~zFwSF  
|%j7Es  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges &&Otj-n5  
8<  z   
|al'_s}I  
/brHB @$  
支票换现金||兑现to cash a cheque VVc-Dx  
O`.IE? h#  
~(eD 4"  
hYVy65Ea  
清理票款to clear a cheque zI_pP?4;.q  
MaP-   
3# idXc  
)SfM`W)Y  
保证兑现to certify a cheque rrl{3 ?  
@Z89cTO  
+Rq]_ sDu  
4qyPjAG  
填写支票数额to fill up a cheque C`\yc_b9Pf  
2Iq*7n:v0  
qcfg 55]'c  
q ;e/gP2  
支票上划线to cross a cheque Gk)6ljL  
]"i^ VVw  
L F!S`|F F  
p9eTrFDy?  
开发支票to make out a cheque cB2~W%H  
ZU5;w  
n0w0]dJ&lc  
ORt)sn&~d  
签发支票,开立支票to draw a cheque||to issue a cheque Suk;##I  
TWU1@5?Ct  
`W u.wx  
 8%;]]{(B  
透支支票to overdraw a cheque =l%|W[OO  
<^adt *m  
d4LH`@SUZ-  
?aU-Y_pMe  
背书支票to endorse a cheque \m+;^_;5GW  
1pTQMf a  
2XV3f$,H  
5,du2  
请付票款||清付票款to pay a cheque||to honour a cheque kQ.3J.Q5  
B{NGrC`5)  
$wqi^q*)  
J_&G\b.9/  
支票退票to dishonour a cheque !H`uN  
P,7beHjf  
q`@8  
'l._00yu  
拒付支票to refuse a cheque (?z"_\^n/  
dhi9=Co;  
3NrWt2?  
:qvaI,  
拒付支票to stop payment of a cheque ,>3|\4/Q  
Uy$?B"Z  
7@ mP;K0  
Oyy E0  
提示要求付款to present for payment (&qjY I  
D=~3N  
_8OSDW*D5t  
<s5s<q2  
见票即付持票人payable to bearer - s0QEQ  
@BqSu|'Du,  
nPjN\Es6  
#mc6;TRZO  
支付指定人payable to order /Xw wB  
%>,Kd6bdg  
%~qY\>  
[K`d?&  
已过期||无效out of date||stale ]]|vQA^  
{(^%2dk83C  
jNP%BNd1f  
4"Pf0PD:  
请给出票人R/D||refer to drawer 2$ ?j'i!  
'h;x>r  
e",0Er FT  
<_-8)abK  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8[H)t Kf8  
X=pPkgW  
i}Cy q  
w(nQ:;oC  
文字与数字不一致words and figures differ 7)y +QU]  
\_3#%%z  
?4lDoP{  
 ehQ~+x  
支票 d ]Mjr2h  
4z!(!J )  
时间已过account closed iFaC[(1@a  
Eb9{  
}G 1hB#j  
9E]7Etfw  
更改处应加盖印章alterations require initials A{a`%FAV  
,98`tB0  
<k-hRs2d  
ri1:q.:I]  
ph=U<D4  
G:{\-R'  
时间已过effects not cleared L@8C t  
Q# *Pjl  
/SQ1i}%  
Be2yS]U  
停止付款payment stopped !!UQ,yU  
C/A~r  
p`{| [<  
q<w Q/m  
支票毁损cheque mutilated IT\ x0b cv  
^ot9Q  
F(;C \[Ep  
#BX^"J{~  
汇款||寄钱to remit||to send money N!^5<2z@eT  
B;xGTl@8  
'Mm=<Bh  
S#^-VZ~U4x  
寄票供取款||支票支付to send a cheque for payment SDICN0X*  
*p7_rY  
o:Q.XWa@MG  
>X-*Hu'U#  
寄款人a remitter E>O1dPZcM  
RaLc}F)9   
rgXD>yu(  
^ ]CQd   
收款人a remittee UJ6zgsD1b?  
nV&v@g4Tt  
ELQc: t -2  
vP{;'R  
国外汇票foreign Bill <Z8^.t)|  
d NgjM Q  
f3HleA&&  
!0 -[}vvU  
国内汇票inland Bill yaKw/vV  
X"3Za[9j  
N3rQ]HZiP  
SjB#"A5  
跟单汇票documentary bill ~Y'j8W  
6$6Qk !%  
.>{I S4  
<.B^\X$  
空头汇票accommodation bill YUsMq3^&  
JLH,:2  
!`EhVV8u-_  
Z@b GLS  
原始汇票original bill Jsp>v'Qvq  
5 ]v]^Y'?  
[p[C45d=<  
cWNWgdk,`V  
改写||换新票据renewed bill !E|k#c9  
Seb J}P1x  
>*cg K}!@  
Z* L{;  
即期汇票sight bill||bill on demand cJ!C=J  
"/}cV5=Z  
wx%TQ!  
58H%#3Fy  
…days after date||…days after date…日后付款 |=W=H6h*  
f:|O);nM  
zS+_6s  
KL\]1YX  
…months after date||…months after date…月后付款 "ZLujpZcG  
;5wr5H3  
A T'P=)F@  
%1jApCJ  
见票后…日付款…days after sight||…days sight U?d4 ^  
<UMT:`h1MZ  
#J<IHNRt  
<m3or  
见票后…月付款…months after sight||…months sight @"E{gM@B  
j1{\nP/  
s.7s: Q`  
,Y3wXmG  
同组票据set of bills 4]/i0\Vbam  
X ?lF,p  
1_z6O!rx  
7yK1Q_XY>  
单张汇票sola of exchange||sole of exchange x3++JG  
78i"3Tm)w  
3@7<e~f  
{BlKVsQ  
远期汇票usance bill||bill at usance P qm)OZE?  
, JUP   
(&a<6k  
tuiQk=[ c  
长期汇票long bill A, )G$yT\  
:&oUI&(o  
Vt!<.8&`  
t|Ipxk.)  
短期汇票short bill \1p5$0z  
{UR&Y  
-=A W. Z o  
0piBK=tE/  
逾期汇票overdue bill > \KVg(?D  
t9Nu4yl  
fx783  
]O;Hlty(g  
宽限日期days of grace 2i@t;h2E  
9IRvbE~2  
Dxwv\+7]  
Hw"UJP  
电汇telegraphic transfer (T.T) P6E=*^^m(  
A' \jaB  
-Jtx9P  
#Rkldv'  
邮汇postal order||postal note (Am.)||post office order||money order (cj3[qq  
aumXidb S  
Bw[ jrK  
@-ma_0cZQ  
本票promissory note (P/N) g}-Ch#  
~',}]_'oR-  
"k${5wk#Fl  
hR$lX8  
押汇负责书||押汇保证书letter of hypothecation -|DSfI#j  
B~u_zZE  
($oO, c'z  
O&:0mpRZ  
副保||抵押品||付属担保物collateral security ecH -JPm'  
P9p{j1*;  
Bn"r;pqWiT  
WR *|kh  
担保书trust receipt||letter of indemnity B9 Dh^9?L  
#f'(8JjY  
yt&eY6Xp  
.=>T yq  
承兑||认付acceptance l}DCK  
%acy%Sy  
aqb;H 'F  
p.2>- L  
单张承兑general acceptance sJlX ]\RLQ  
vl@t4\@3  
Hr$oT=x[  
jz[|rwAp  
有条件承兑qualified acceptance /)i)wxi  
[hg|bpEG  
4Pljyq:  
X*~NE\  
附条件认付conditional acceptance I_yIVw;  
G5Ci"0  
I`%=&l[v_5  
_^RN C)ol  
部分认付partial acceptance   |zu>G9m  
    
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