论坛风格切换切换到宽版
  • 3332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。   j; y#[|  
会计报表statement of account (HE9V]  
c>RFdc:U  
Zk"eA'"\  
?Yk.$90  
往来帐目account current [knN:{ l  
dCk3;XU  
=mpV YA  
&*G #H~\  
现在往来帐||存款额current accout VAf1" )pC  
R$TB1w9]  
[8,yF D_U  
C3],n   
销货帐account sales \BZhf?9U  
HbA kZP  
-w_QJ_z_  
a\E:sPM'>  
共同计算帐项joint account ?_vakJ )  
1Y@Aixx  
p@5`& Em,  
_5# y06Q  
未决帐项outstanding account '~&X wZ&  
Yc `)R  
#( jw!d&  
s,=i_gyPQ  
贷方帐项credit account||creditor account cK i m-  
Hx*;jpy(2  
aV?@s4  
D.Q=]jOs  
借方帐项debit account||debtor account ahOMCZF|  
@EpIh&  
.my0|4CQ#@  
}\#Rot>Y  
应付帐||应付未付帐account payable DV-;4AxxRq  
e<h~o!z a  
J/GSceHF  
RyK\uv  
应收帐||应收未收帐account receivable -}=%/|\FG  
zN@} #Hk  
>JCM.I0_|  
\r,Q1n?7  
新交易||新帐new account S=nzw-(I  
Hp|_6hO 2  
6qaQ[XTxf  
d%,eZXg'  
未决帐||老帐old account muZ~*kMc  
H {k^S\K  
&L Vn6zAba  
ac.Ms(D  
现金帐cash account ;YX4:OBqr  
mfo1+owT  
7C ,UDp|  
lM{ +!-G,  
流水帐running account qX   
^8Q62  
A"D,Kg S  
D-(w_$#  
暂记帐||未定帐suspense account ?1$fJ3  
^(h+URFpA  
8C~]yd  
kO{s^_qR^c  
过期帐||延滞帐overdue account||pastdue account @reeO=  
Dzs[GAQ]  
rT5Ycm@  
RYl>  
杂项帐户sundry account ``e$AS  
R>"OXFaE  
!PJ6%"  
.dQQoyR+O  
详细帐单||明细表detail account _DNHc*  
glXZZ=j  
fasgmi}  
'-b*EZU8t  
呆帐bad account F R!? #!  
ehG/zVgn  
WT`4s  
C[Dav&=^F  
会计项目title of account eI:C {0p=  
e `,ds~  
(tGY%oT"  
?0oUS+lU  
会计薄||帐薄account-book o b|BXF  
(BfgwC)  
uDSxTz{  
/E5 5Pec  
营业报告书||损益计算表account of budiness||business report CL}{mEr}  
ZMLg;-T.&4  
*@)O7vB  
Ox'/` Mppw  
借贷细帐||交验帐account rendered {aC!~qR  
Eb>78k(3I)  
Cp]"1%M,  
O Wj@< N  
明细帐account stated H0R&2#YD  
T%n2$  
A7`1-#  
k`p74M Wu  
与…银行开立一户头to open an account with 9Q-*@6G  
M7+h(\H]2  
UNi`P9D]3  
Kmv+1T0,  
与…银行建立交易to keep account with {$^DMANDx  
M z;[+p  
^ Dt#$Z  
Css l{B  
继续记帐to keep account ld7v3:M  
ee#): -p  
JiU9CeD3  
`VL}.h  
与…有交易to have an account with WJ9 cZL  
[j: [  
BEgV^\u  
^F"iP7   
作成会计帐||有往来帐项to make out an account with (V%`k'N7f  
JHJ~X v  
Uyr3dN%*r  
\VFHHi:I  
清算||清理债务to make up an account i^!ez5z  
[e4]"v`N  
a9?y`{%L  
^+9sG$T_EV  
清洁帐目||与…停止交易to close ones account with xyE1Gw`V  
h`}3h< 8  
-sMyt HH.  
iY bX  
结帐to close an account U`x bPQ  
nB ".'=  
:9|W#d{o  
oQj=;[  
清理未付款to ask an account||to demand an account 9Of FM9(:  
l**;k+hw  
zK+52jhi  
pNE(n4v  
结清差额to balance the account with ag4`n:1  
l~Lb!;,dN  
:;!\vfZbU  
da$BUAqU  
清算to settle an account||to liquidate an account||to square an account l48k<  
FCc=e{  
3v!~cC~cI  
'~wpP=<yyF  
审查帐目||监查帐目to audit an account 9%iFV N'  
cxYfZ4++m  
<39!G7ny  
BXUF^Hj%  
检查帐目to examine an account KIVH!2q;  
,`8Y8  
})IO#,  
n|4;Hn1V  
转入A的帐户to charge the amount to As account m$$?icA  
pD@zmCU  
!1uzX Kb  
".~{:=  
以计帐方式付款to pay on account 7nHTlI1 b  
t^tCA -  
YTU.$t;Ez  
4o9$bv  
代理某人||为某人on ones account||on account of one &4$oudn  
W%!@QY;E(  
swpnuuC-  
>AI<60/<  
为自己计算||独立帐目on ones own account X^@[G8v%  
g3?U#7i  
`HX3|w6W;  
Vul+]h[!h  
由某人收益并负风险on ones account and risk||for ones account and risk C/v}^#cLD  
$~'T f>e  
=J |sbY"]  
M>_= "atI  
由某人负担for ones account||for account of one ]i8c\UV\  
M'1HA  
nb@"?<L!  
O=jN&<rb  
按某人指示||列入某人帐户by order and for account of one ur2!#bU9  
'0+$ m=   
IvW@o1Q  
CJq c\I~  
列入5月份帐目for May account (clU$m+oXX  
->yeJTsE9  
r7)@M%A  
Qp!Y.YnPd_  
编入某中帐项下to pass to the account of||to place to the account of Xi~9&ed#$i  
~/`X*n&  
4-:7 .I(hq  
cj(X2L  
寄出清算书to send in an account||to send in render an account ` X+j2TmS  
[{PqV):p  
"]]q} O?  
WaYO1*=  
支票薄cheque book %N~;{!![p  
+(ny|r[#  
U4wpjHg  
U4_"aT>M y  
支票陈票人cheque drawer _IYY08&(r  
~+m,im8}  
)DZTB  
56s*A*z$ ;  
持票人cheque holder /Antb6E  
[(c L/_  
Jqg3.2q  
v"k 4ATWP  
不记名支票cheque to bearer||bearer cheque 9oq)X[  
La}o(7 =s  
Y(GW0\<  
VC=6uB  
记名支票||认人支票cheque to order hh&Js'd  
/`R dQ<($  
R|t;p!T  
!Y%D 9  
到期支票antedated cheque xzK>Xi?  
z]>9nv`b  
mG}k 3e-  
z^~U]S 3  
未到期支票postdated cheque sfC@*Y2XT  
d[U1.SNL  
ZW* fOaj  
WLy7'3@  
保付支票certified cheque p#M!S2&z  
;xW{Ehq-h  
n^6TP'r  
l\U*sro<  
未获兑现支票,退票returned cheque 3"B+xbe=  
+UaO<L  
&enlAV'#)O  
<`mOU} 0 )  
横线支票crossed cheque 4[H,3}p9H  
drX4$Kdf]  
Isp_U5M  
KW:r;BFx  
普通横线general crossing Q=XA"R  
*(VbPp_H_  
h*l4Y!7  
. /)j5M  
特别横线special crossing TA9dkYlE/  
mdt ?:F4Q  
r1hD %a  
w}b<D#0XC  
空白支票blank cheque eHROBxH&  
Deog4Ol"/  
}1\?()rB  
a}GAB@YI  
失效支票,过期支票stale cheque "DzG Bu\  
[Z% l.  
:28@J?jjO  
UR\ZN@O  
普通支票open cheque 67,3i~  
/W``LK>;?  
k2wBy'M .'  
:X|AW?*  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 7ozYq_ $  
2:n|x5\H  
;HT0w_,  
o[2Y;kP3*P  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges [5-!d!a|st  
=yo=q)W  
{!g?d<*  
s V&`0N  
支票换现金||兑现to cash a cheque i~ROQMN1  
4KZSL: A  
w8U2y/:>  
-D$3!ccX  
清理票款to clear a cheque _4~k3%w\`l  
I_K[!4~Kn  
a'm!M:w  
i~(#S8U4d  
保证兑现to certify a cheque UVnrDhd!0  
G@;Nz i89  
]zX\8eHp!  
%d ZM9I0  
填写支票数额to fill up a cheque Mn-<51.%  
mMga"I9  
iczs8gj*  
1k0^6gE|  
支票上划线to cross a cheque F: f2s:<  
EmYO5Whi  
h#vL5At  
Bfu/9ad  
开发支票to make out a cheque T27:"LVw  
rrW! X q  
jw%fN!?  
jg7d7{{SB  
签发支票,开立支票to draw a cheque||to issue a cheque g2!0vB>  
NEZH<#  
.Y+mwvLpRG  
d5 N)^\z  
透支支票to overdraw a cheque @F>[DW]O  
#!( Zn:[  
+'!h-x1y~  
lF)0aDk'h  
背书支票to endorse a cheque |Tj`qJGVw  
5ENov!$H  
S6= \r{V  
@2QJm  
请付票款||清付票款to pay a cheque||to honour a cheque oM/B.U2a  
Rv0-vH.n  
(D:KqGqoT  
&;'w8_K"^  
支票退票to dishonour a cheque B/kcb(5v  
:zRB)hd  
k?!TjBKm  
hnH)Jy;>  
拒付支票to refuse a cheque PEMxoe<+  
C!CaGf=  
>1_Dk7E0D  
o}5'v^"6,  
拒付支票to stop payment of a cheque H57jBD  
X`8Y[Vb3}  
FjK Ke7  
c%o5 E%  
提示要求付款to present for payment 37.) @  
/&y,vkZTT  
EU`' 8*4  
54, Ju'r  
见票即付持票人payable to bearer >$d d 9|[  
KFCQYdI`d  
F#zQQ)(Pf  
o{s4.LKK  
支付指定人payable to order %Z-TbOX  
~hxeD" w  
NZC<m$')  
VQZT. ^  
已过期||无效out of date||stale +_vm\]4  
P}w^9=;S  
7$E2/@f  
C.B8 J"T-  
请给出票人R/D||refer to drawer B8P@D"u  
b}"vI Rz  
O&gy(   
LNsE7t  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T%z!+/=&^  
0  /D5  
/9t*CEu\  
7KYF16A4  
文字与数字不一致words and figures differ X"]mR7k  
_.s\qQ  
d1C/u@8^  
"N=&4<]I5  
支票 `UzCq06rJ1  
=}6Z{}(TT  
时间已过account closed $n_sGr  
am)J'i,  
'PxL^  
\Ho#[k=y*/  
更改处应加盖印章alterations require initials EH E6 -^F  
|iF 1 A  
|\{J` 5gr  
Rwi5+;N  
n^I|}u\  
&El[  
时间已过effects not cleared 8tB{rK,  
a*e|>pDO  
.5$V7t.t$\  
dzk?Zg  
停止付款payment stopped 's%ct}y\J  
dnhpWV hn  
d<^6hF  
)gm\e?^   
支票毁损cheque mutilated NEjB jLJZ  
'ra_Zg[j  
YpbdScz  
! a8h  
汇款||寄钱to remit||to send money ' !2  
A`mf 8'nTG  
p%i .(A  
jDkc~Wwa  
寄票供取款||支票支付to send a cheque for payment r> D[5B  
v6, o/3Ex  
vb4G_X0S  
DrYoC7   
寄款人a remitter ABS BtH ?  
yO69p  
8~XI7g'5x  
2* cKFv{  
收款人a remittee 8Gzs  
_{@}Fd?o  
w2mlqy2L  
 MYW 4@#  
国外汇票foreign Bill Ts?>"@  
-a#AE|`  
f+(w(~O  
<\#  
国内汇票inland Bill hgMnO J  
V3Rnr8  
> &  lg  
$DMu~wwfG  
跟单汇票documentary bill -V)5Tr=  
x[h<3V"  
\6PIw-)  
A_$Mt~qKi^  
空头汇票accommodation bill Y3F.hk}O  
b KbpI>;[  
^IegR>  
X<bj2 w  
原始汇票original bill [8(9.6f  
R^w >aZ oJ  
ri_6 wbPp  
b|C,b"$N0  
改写||换新票据renewed bill )6S} O* 1  
rzY@H }u  
)^a#Xn3z  
x#x O {  
即期汇票sight bill||bill on demand 6P[ O8  
hdWp  
V s t e$V  
%)@(T ye -  
…days after date||…days after date…日后付款 y8 u)Q  
IF21T  
e Eb1R}@  
/3HWP`<x  
…months after date||…months after date…月后付款 fP4IOlHkE  
Zvw3C%In  
XhkL)) FcG  
MnsWB[  
见票后…日付款…days after sight||…days sight 61;5Y o  
`e69kBAm  
Ud? d.  
i!-sbwd7  
见票后…月付款…months after sight||…months sight 4BL,/(W] x  
(N>ew)Ke  
]d;/6R+Vs  
=1B&d [3;  
同组票据set of bills YQd&rkr  
-2~ yc2:>A  
+mF 2yh  
a5+v)F/=  
单张汇票sola of exchange||sole of exchange @ dU3d\!}  
?ew]i'9(  
G U/k^ Qy  
Cjb p-  
远期汇票usance bill||bill at usance m9i%U   
?B4QTx9B  
CU M~*  
y#W8] <dS"  
长期汇票long bill G+yz8@  
F4l6PGxF&\  
\O4=mJ  
nff]Y$FB  
短期汇票short bill GM92yi!8  
.-*nD8b  
 +*~3"ww<  
;a77YL TQ  
逾期汇票overdue bill Q&\ksM  
\0& (q%c  
/{} ]Hu  
E8 )*HOT_T  
宽限日期days of grace yU lQPrNX  
?2/M W27w  
ZdzGJ[$  
tHo/uW_~I  
电汇telegraphic transfer (T.T) r+yLK(<zp  
`-\JjMSQ1  
u _^=]K;  
_ !vbX mb  
邮汇postal order||postal note (Am.)||post office order||money order No+zw%l0E  
j;vaNg|vQ  
~1!kU 4  
CK#PxT?"  
本票promissory note (P/N) j> M%?Tw  
tq93 2M4  
Z@u mbyM  
a OHAG  
押汇负责书||押汇保证书letter of hypothecation \OB3gnR  
c9={~  
hY'%SV p  
t)+dW~g  
副保||抵押品||付属担保物collateral security F`3As 9b:  
)Jn80~U|1  
*mt v[  
4 ETVyK|  
担保书trust receipt||letter of indemnity s2kynQ#a  
Re>e|$.T  
4\RuJx  
J'v|^`bE  
承兑||认付acceptance 14zzWzKx  
HN)QS5  
EeJ] > 1  
rKq]zHgpo  
单张承兑general acceptance D.f=!rT7E7  
B&D z(Bs  
#nz$RJsX  
JASn\z  
有条件承兑qualified acceptance '@P[fSQ  
<NO~TBHF  
^DOcw@Z6HC  
p,/^x~m3a  
附条件认付conditional acceptance *q BZi;1  
/zK uVaC  
WBIS  
hFv}JQJw<  
部分认付partial acceptance   xOlkG*3c  
    
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