论坛风格切换切换到宽版
  • 2674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。   /kd6Yq(y  
会计报表statement of account s\1c.  
ATU]KL!{  
RZKczZGZg  
^pa -2Ao6  
往来帐目account current I9r> 3?  
F, p~O{ Q  
Rwz (20n\^  
]u O|YLWp  
现在往来帐||存款额current accout cLnvb!g'#  
>9]i#So^  
>_?Waz %  
Jro%zZle  
销货帐account sales T .L>PL ?=  
#v4q:&yKf  
baM@HpMhM  
1:iT#~n  
共同计算帐项joint account o4pe>hn  
};;6706a  
5PCKBevV  
y]ZujfW7  
未决帐项outstanding account G^Yg[*bJ^$  
V2|XcR  
sv?Lk4_  
;v1&Rs  
贷方帐项credit account||creditor account )[hQK_e]  
4 '6HX#J  
U*6)/.J  
RBzBR)@5   
借方帐项debit account||debtor account [8Zvs=1  
"V/6 nuCo  
N-Nq*  
P 6|\ ^  
应付帐||应付未付帐account payable 7Z<ba^r}  
^8yhx-mgb  
hzjEO2  
Lk|%2XGO&  
应收帐||应收未收帐account receivable mxV0"$'Fm  
/Z*XKIU6v/  
Q7$K,7flf;  
u;qBW uO  
新交易||新帐new account dLMKfh/4Q  
gjVKk  
#A2)]XvY  
oopACE>  
未决帐||老帐old account IA XoEBlMs  
eD4o8[s  
[nam H a  
q-fxs8+m|  
现金帐cash account C&vUZa[p  
M6P`~emX2  
1c} %_Z/  
 !Z'x h +  
流水帐running account @sAT#[j  
OA_Bz"  
! V6O~#  
;r_YEPlZ  
暂记帐||未定帐suspense account H7KcPN (0  
&K_"5.7-56  
0]c 2T  
;oQ*gd  
过期帐||延滞帐overdue account||pastdue account ~EVD NnHEr  
 H)), ~<s  
t@TBx=16  
EVW{!\8[  
杂项帐户sundry account \WnI&nu  
rVx%"_'*-  
+|N!(H  
|[ tlR`A$  
详细帐单||明细表detail account f<V#Yc(U }  
"?Eh_Dw  
JwNG`M Gc  
yu'2  
呆帐bad account $\|$ekil4  
$Q[a^V~:  
uj_ OWre  
Efm37Kv5l  
会计项目title of account v(T; Y=&  
s!Xj'H7K  
)2|'`  
]E1aIt  
会计薄||帐薄account-book @tY)s  
w a!g/ \  
n1n1 }  
0j sU^m<g  
营业报告书||损益计算表account of budiness||business report ZE@!s3\  
.D^=vuxt~  
6OJ`R.DM`  
+)C?v&N  
借贷细帐||交验帐account rendered 4}FuoQL  
/;t42 g9w  
AR i_m  
}xx[=t=nUf  
明细帐account stated uP\?y(= "  
U5; D'G  
O Xy>Tlv  
n{dl- P  
与…银行开立一户头to open an account with 28u)q2s^W|  
Vx5ioA]{  
`B+P$K<X  
c7mIwMhl~  
与…银行建立交易to keep account with X6jW mo8]  
Fi+v:L|  
? \dY!  
+$KUy>  
继续记帐to keep account opQ%!["N  
Ht UFl  
w /$4 Rv+S  
@B;2z_Y!l  
与…有交易to have an account with =.9L/74@  
<0OZ9?,dm  
 <StyO[  
b !FX]d1~k  
作成会计帐||有往来帐项to make out an account with WQ/H8rOs  
hr&&"d {s  
qJ=4HlLno  
_T6l* D  
清算||清理债务to make up an account fcd\{1#u  
HS"E3s8  
Az29?|e  
c:0n OP  
清洁帐目||与…停止交易to close ones account with 5;wA7@  
[A?Dx-R;(  
jM8e2z3  
-lr)z= })  
结帐to close an account T/DKT1P-  
5[.Dlpa'7  
;Wa4d`K  
Q}GsCmt=)O  
清理未付款to ask an account||to demand an account X UT,)dL  
tMxa:h;/x  
4,CQJ  
V!#+Ti/w4  
结清差额to balance the account with %N#8D<ULd  
!|hxr#q=4  
[5 Mt,skC:  
j(4BMk  
清算to settle an account||to liquidate an account||to square an account H79XP.TtE  
' ,L>UIXw  
km1{Oh  
\}SA{)  
审查帐目||监查帐目to audit an account t sdkpt  
 ]~g6#@l  
p=m)lR9  
w5 nzS)B:u  
检查帐目to examine an account L&$ X\\Lv^  
(uV ~1  
#9aB3C  
8&g|iG  
转入A的帐户to charge the amount to As account QAYhAOS|e  
[)V&$~xW  
o7"2"( =>  
fZU#%b6G  
以计帐方式付款to pay on account l:v:f@M&  
IXYSZ)z  
|=H*" (  
fC>3{@h}*  
代理某人||为某人on ones account||on account of one VT1Nd  
P@P(&{@  
__HPwOCG7  
_:ypPR J  
为自己计算||独立帐目on ones own account xQV5-VoFC  
9U1cH qV  
16"eyt>  
pC 5J '@  
由某人收益并负风险on ones account and risk||for ones account and risk >vE1,JD)w  
bl. y4  
8&FnXhZg4  
`$j"nP F_  
由某人负担for ones account||for account of one CAg\-*P|  
R*~<?}Rr  
j)IXe 0dMC  
4:\1S~WW  
按某人指示||列入某人帐户by order and for account of one vJ9 6qX  
['%]tWT9  
pE{ZWW[@+  
^c?2n  
列入5月份帐目for May account 1 FTxbw@  
8 1;QF_C  
s'\PU1{  
.kWMr^ g  
编入某中帐项下to pass to the account of||to place to the account of kL;sA'I:S  
fY3^L"R  
wYnsd7@I  
tRU+6D <w  
寄出清算书to send in an account||to send in render an account c>+l3&`  
7 \*_/[B  
FHpS?htRy  
g{K*EL <  
支票薄cheque book K3jKOV8   
F9rxm  
rlSar$  
^Glmg}>q  
支票陈票人cheque drawer sE87}Lz  
8>" vAEf  
*FoH '\=  
 QDCu  
持票人cheque holder -r%4,4  
1eue.i uQ  
^2-2Jz@  
{+~}iF<%  
不记名支票cheque to bearer||bearer cheque FncK#hZ.  
g?,\bmHE  
* SH5p  
tU2 8l.  
记名支票||认人支票cheque to order 0BF'@r";  
uan%j]|q%  
2pR+2p`  
&2-d ZK  
到期支票antedated cheque wZ7Opm<nt  
|F)BKo D  
-xg$qvK  
$X1T!i[.X  
未到期支票postdated cheque o^P/ -&T  
(> O'^W\3p  
Ne7HPSWiOP  
ziUEA>m */  
保付支票certified cheque Pf`HF|NI  
F_>OpT  
-4du`dg  
pVgzUu7  
未获兑现支票,退票returned cheque u#9H  
nf #;]FijB  
o+{]&V->gN  
X@l>mAk  
横线支票crossed cheque M<h2+0(il  
%K0 H?^.  
# .1+-^TQk  
}HdibCAOf  
普通横线general crossing }>`rf{T  
u-v/`F2wN  
*F:f\9   
R_? Q`+X  
特别横线special crossing qg_M9xJ  
a=m4)tjk  
yU ?TdM\  
~kHWh8\b:  
空白支票blank cheque =3 K}]3f  
2G=prS`s  
v#/k`x\  
>;wh0dBe  
失效支票,过期支票stale cheque ,3+#?H  
) ,DLrGOl  
)DR/Xu;b  
o03Y w)*  
普通支票open cheque _]oNbcbt(  
=r1-M.*a.M  
H3Ws$vl9n  
w|t}.u  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 0oT~6BGm  
aK|],L  
,> %=,x  
Q)mYy  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges N [qNSo|  
B183h  
7+'&(^c  
$ kAal26z  
支票换现金||兑现to cash a cheque SN#Cnu}  
!xD$U/%c  
}0okyGg>q  
8'<RPU}M  
清理票款to clear a cheque S {d]0  
]a=n(`l?  
O su 75@3  
#[od jSb  
保证兑现to certify a cheque E'g?44vyw  
_keI0ML-#  
#MyF 1E  
zg}#X6\G<_  
填写支票数额to fill up a cheque U;w| =vM  
ka c -@  
y8.3tp  
.ri?p:a}w  
支票上划线to cross a cheque ->9waXRDz)  
+T8h jOkC  
mb GL)NI  
r-e-2y7  
开发支票to make out a cheque q9gk:Jt  
,DIr&5>p2  
Z,_EhEm  
Nu,t,&B   
签发支票,开立支票to draw a cheque||to issue a cheque ]K-B#D{P  
#&sw%CD  
P[K42 mm  
N2uTWT>  
透支支票to overdraw a cheque 49!(Sa_]j  
v;.w*x8Jw  
qZ<|A%WQ  
b O9PpOk+z  
背书支票to endorse a cheque WQ1K8B4  
],|;  
2=RQ,@s  
c~)H" n  
请付票款||清付票款to pay a cheque||to honour a cheque .22}= z  
u OB `A-K  
dF+R q|n{  
GLiD,QX<  
支票退票to dishonour a cheque ' JAcN@q~z  
Z}`A'#!  
N"Cd{3  
lP A:ho/`:  
拒付支票to refuse a cheque cn L@j_mb  
$_+.D`vx`  
AVO$R\1YR  
Tqm)- |[  
拒付支票to stop payment of a cheque c :u2a/Q?  
g{e@I;F  
2PViY,V|  
4"et4Y7  
提示要求付款to present for payment 1$v1:6  
OV`#/QL  
MT^krv(G  
t@cImmh\T  
见票即付持票人payable to bearer H|8i|vbi  
C<E;f]d  
9RQw6rL  
!glGW[r/7  
支付指定人payable to order &\5%C\0Z<  
Eemk2>iP?  
&d6  
pI gjo>K  
已过期||无效out of date||stale PS/00F/Ak  
u;/<uV3  
4>Y\Y$3  
aMO+ y91Y(  
请给出票人R/D||refer to drawer %0lJ(hm  
~+ anI  
Uq=!>C8  
gVN&?`k*?  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +<7 a$/L?4  
~IS3i'bh  
]GmXZi  
^cI 0 d,3=  
文字与数字不一致words and figures differ tS sDW!!M  
!^IAn  
2|}KBny  
f1RX`rXf  
支票 } !1pA5x$  
t4FaU7  
时间已过account closed \Z/# s;c,4  
YnwP\Arfq  
95^-ptO{1`  
o WcBQ|   
更改处应加盖印章alterations require initials zf?U q  
^<v]x; 3  
L<O"36R  
ky{-NrK  
UO8./%'  
.Eg[[K_iD  
时间已过effects not cleared M|\C@,F]8  
(7?jjH^4  
_?~)B\@~0  
&?#!%Ds  
停止付款payment stopped BV512+M  
5 $:  q  
tjt#2i8/  
=J827c{.  
支票毁损cheque mutilated 9/4Bx!~A  
PtT$#>hx]  
ZE"Z_E;r  
.h@HAnmE  
汇款||寄钱to remit||to send money I+FQ2\J*H  
K0z@gWGE  
W6L}T,epX  
bT#re  
寄票供取款||支票支付to send a cheque for payment 4KT-U6zNx  
7?EC kuSv  
0OPpALl  
2` j#eB1  
寄款人a remitter V;>u()  
ui4*vjd  
X)k+BJ  
h;Se.{  
收款人a remittee H/BU2sa  
O"~BnA`dJ  
:}}~ $$&  
z\r|5Z  
国外汇票foreign Bill 6/&aBE=  
G,JK$j>*l  
J<=k [Q  
N77EM  
国内汇票inland Bill 7(1UXtT  
/8tF7Mmr  
eK'ztqQ  
P},d`4Ty@  
跟单汇票documentary bill 7(< z=F  
*m 9,_~t  
&a];"2  
@gHWU>k,A  
空头汇票accommodation bill Lyj0$wbH`  
h!UB#-  
GPVqt"TY  
\`$RY')9|!  
原始汇票original bill %9P)Okq  
L#X!.  
ECF \/12  
-+w^"R BV  
改写||换新票据renewed bill |"XxM(Dm  
pu9u b.  
KWB;*P C^  
cp\A xWtUZ  
即期汇票sight bill||bill on demand ]f~mR_E  
ZJeTx.Gi6  
1} h''p  
A-XWG9nL  
…days after date||…days after date…日后付款 =(U&?1R4  
dJYQdo^X  
XP'7+/A  
9Di@r!Db  
…months after date||…months after date…月后付款 j/Rm ~!q  
-yH8bm'0"  
0nV|(M0lu?  
}9,^=g-  
见票后…日付款…days after sight||…days sight }xE}I<M  
8>y!=+9_  
O.g!k"nas&  
/>E:}1}{  
见票后…月付款…months after sight||…months sight P-c<[DSM'I  
S0uEz;cE  
5$C]$o}  
t)hAD_sf  
同组票据set of bills 3vK,vu q  
K=`;D  
si|DxDx  
U`h>[9  
单张汇票sola of exchange||sole of exchange rBY{&JhS  
GDUOUl&  
Z?}yPs Ob  
1 6N+  
远期汇票usance bill||bill at usance @<W^/D1#L  
{~RS$ |  
gE~]^B{  
O5?Gv??@  
长期汇票long bill [es R!})  
bEz1@"~ p  
PfKF!/c B  
%Qc5_of  
短期汇票short bill B}YpIb]d  
]J%p&y+6  
2/]74d8  
It .`  
逾期汇票overdue bill F3L'f2yBG  
@h&crI[c  
HI}9 "(t}  
ueM[&:g&MU  
宽限日期days of grace Ct)l0J\XH  
'8|y ^\  
\ &S-lsLY  
*+wGXm  
电汇telegraphic transfer (T.T) wC~ra:/?:7  
<7;AK!BH  
J0eJRs  
P}kp_l27  
邮汇postal order||postal note (Am.)||post office order||money order J"&jR7-9  
#r ;;d(  
,py:e>+^t  
]$VYzE2e  
本票promissory note (P/N) \~#$$Q-qtU  
| <q9Ee  
K3Wh F  
[z^db0PU  
押汇负责书||押汇保证书letter of hypothecation ;F;"Uw  
lW!}OzE(m  
!k= ~5)x  
aj71oki)  
副保||抵押品||付属担保物collateral security { e U_  
~fDMzOd  
HaUfTQ8  
P})Iwk|Z  
担保书trust receipt||letter of indemnity O&Ws*k  
y[W<vb+F  
5:o$]LkOWC  
*nPB+@f  
承兑||认付acceptance w!=Fi   
>pVrY; P[  
RKY~[IQ,  
o?Wp[{K  
单张承兑general acceptance ![{>$Q?5  
@4'bI)  
!p4y@U{  
b"t<B2N  
有条件承兑qualified acceptance 5yHarC  
l^@!,Z  
J *lKXFq7  
R>ak 3Y  
附条件认付conditional acceptance i"h '^6M1  
Gxtb@`f  
@LzqQ [  
[CBhipoc  
部分认付partial acceptance   Oh\ +cvbG  
    
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