论坛风格切换切换到宽版
  • 2590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。   { Y|h;@j$  
会计报表statement of account iv?'&IUfK  
.bB_f7TH.  
S6 $S% $  
t^Aios~F  
往来帐目account current h.%VWsAO7  
vPR1 TMi>  
25l6@7q.  
+%>s\W+?]  
现在往来帐||存款额current accout si/F\NDT   
Mw?nIIu(@  
v>c[wg9P  
=3{h9  
销货帐account sales z<+".sD'  
 uw LT$  
)*G3q/l1u6  
@I]uK[qd  
共同计算帐项joint account ?f1%)]>   
YZ7rs] A  
+AZ=nMgW  
t+q LQY}=  
未决帐项outstanding account ,YSQog  
3LG}x/l  
j+* VP  
+IuV8XT2(  
贷方帐项credit account||creditor account -]Z!_[MlDF  
"]LNw=S  
1HN_  
* <x]gV  
借方帐项debit account||debtor account U# -&%|b$  
4.,e3  
Z%`} `(  
e[i&2mM  
应付帐||应付未付帐account payable ynw^nmM  
#"O9\X/B  
N Rcg~Nu  
J,;; `sf  
应收帐||应收未收帐account receivable iEr|?,  
S5" xb  
Xr :"8FT  
3 a:(\:?z  
新交易||新帐new account BNyDEFd  
1|;WaO1Q  
N,(@k[uta  
GL@s~_;T6  
未决帐||老帐old account RL~\/#  
#Q^mdv?  
%N/I;`  
[dk|lkj@u\  
现金帐cash account VDPqI+z  
L0UAS'hf  
KFA  B  
>%qGK-_  
流水帐running account 5>j,P   
~NpnRIt  
S?r:=GS  
?b#/*T}ac  
暂记帐||未定帐suspense account pP{b!1  
%a5Sc|&-  
dWR?1sV|e  
9`{Mq9J  
过期帐||延滞帐overdue account||pastdue account , PJl32  
O_-.@uo./(  
cC"7Vt9b  
klT6?'S  
杂项帐户sundry account k/H<UW?Z]  
%T}{rU~X  
S&_ZQLiQ$  
@`%.\_  
详细帐单||明细表detail account [mw# a9  
.NCQiQ  
36J)O-Ti  
%- %/3  
呆帐bad account Kl(}s{YFn.  
A~*Wr+pv  
/W:}p(>4a  
{4}Sl^kn*  
会计项目title of account RZOk.~[v  
QdO$,i'  
.a;-7|x  
zFP}=K:o)  
会计薄||帐薄account-book Qyt6+xL  
fN0D\Mu!)b  
U!3nn#!yE  
" 8;D^  
营业报告书||损益计算表account of budiness||business report qbqJ1^!6R  
GZI[qKDfB  
bTO$B2eh|  
eFsku8$<  
借贷细帐||交验帐account rendered 5kC#uk  
0AR4/5 .  
_qE2r^o"B  
Rv.W~FE^  
明细帐account stated 3AWB Y .  
uKpl+>  
kZUuRB~om  
<@F4{*  
与…银行开立一户头to open an account with J)' 6 z  
rQKBT]?y  
Gps  
,LcMNPr  
与…银行建立交易to keep account with ~+CNED0z+  
(9Hc`gd)p  
`q$DNOrS  
(c(?s`;  
继续记帐to keep account ip1jY!   
b <=K@I.=  
o<V-gS  
`f6Qd2\  
与…有交易to have an account with eRVu/TY   
J3$`bK6F6  
KxJJ?WyM  
jLb3{}0  
作成会计帐||有往来帐项to make out an account with 35&&*$Jm  
m1daOeZ]P  
X 8[T*L.  
"T~Ps$  
清算||清理债务to make up an account Bm~>w`1wK  
BOh&Db*  
laFkOQI  
uVp R^  
清洁帐目||与…停止交易to close ones account with ORfA] I-u  
_fMooI)U1  
XZKOBq B]  
T}u'  
结帐to close an account rWbL_1Eq  
5O*+5n  
<JKPtF2b  
i"_f46r P  
清理未付款to ask an account||to demand an account ]'M4Unu#@  
@XmMD6{<  
QFX|ZsmK  
&TK%igL  
结清差额to balance the account with %>JqwMK  
\u)s Zh  
*&5G+d2  
L` Qiu@  
清算to settle an account||to liquidate an account||to square an account [X~H Uk??  
Aq";z.gi+  
8,['q~z  
@|d|orMC  
审查帐目||监查帐目to audit an account q=[0`--cd  
6fkL@It  
E"w7/k#3}C  
2V~Yb1P  
检查帐目to examine an account lzw r]J%|?  
D ORFK  
@``!P&h  
l@Ml8+  
转入A的帐户to charge the amount to As account ryPz?Aw(4  
DtZkrj)D/  
TF{ xFb)  
d[O.UzQ  
以计帐方式付款to pay on account -2Ub'*qK  
Ex<-<tY  
y<#y3M!\  
T1e}WJbFE  
代理某人||为某人on ones account||on account of one F] ~`57  
>O?EFd>E  
o9Agx{'oV  
,:;_j<g`e  
为自己计算||独立帐目on ones own account gbSZ- ej  
43P?f+IYrk  
g(<@r2p  
O #0:6QX  
由某人收益并负风险on ones account and risk||for ones account and risk KH[%HN5v  
 C\fc 4  
UY|nB hL  
-bE{yT)7  
由某人负担for ones account||for account of one <M 7WWtmx  
T4Zp5m")  
?MN?.O9-  
~rKo5#D  
按某人指示||列入某人帐户by order and for account of one Q+ uYr-  
vU~#6sl  
#_Tceq5  
uK t>6DN.  
列入5月份帐目for May account Nf3Kz#!B  
]Oe#S"-Oo  
Z!hDTT  
8"p>_K=  
编入某中帐项下to pass to the account of||to place to the account of lRentNg0b  
Kk#8r+ ,  
~+4OG 0  
`cf&4Hn  
寄出清算书to send in an account||to send in render an account kw1PIuz4&  
k^ID  
i12iB+q  
-6DfM,  
支票薄cheque book 9ft7  
{mI95g&  
YK_a37E{F  
*<BasP  
支票陈票人cheque drawer -3bl !9h^  
scrNnO[3j  
V! ~uGf  
$~U_VQIA^  
持票人cheque holder Z7Mc.[C  
N/^r9Nu  
[}+ MZ  
6Zkus20  
不记名支票cheque to bearer||bearer cheque wUl}x)xo  
L2Mcs  
Yuh t<:`  
0 oM~e  
记名支票||认人支票cheque to order 3hb1^HNT  
dG6Mo76  
|-2,k#|  
Mi S$Y  
到期支票antedated cheque 'w!Hjq]$  
*I> 1O*  
!U*i13  
E Sb  
未到期支票postdated cheque '{Iv?gh"  
QT?fp >'  
nq A> }A  
,mjwQ6:Ny  
保付支票certified cheque qhiQ!fMQ  
v{&c god  
!3d +"tL S  
~` #t?1SP  
未获兑现支票,退票returned cheque ?%;)> :3N  
z\Qg 3BS  
H| Q)Tp Lk  
 #*?5  
横线支票crossed cheque `2Ff2D ^ ?  
o;-)84Aa  
}1Q]C"hY  
 +loD{  
普通横线general crossing ;^t<LhN:  
a?&oOQd-iP  
ezy0m}@   
[;#}BlbN  
特别横线special crossing PNc^)|4^Q  
E^Q|v45d  
36.L1!d)pE  
\q%li )  
空白支票blank cheque 3 uhwoE  
;o"}7'4*R%  
^!N_Nx/M  
P\N$TYeH  
失效支票,过期支票stale cheque k}Ahvlq)  
R:Z{, R+  
wD}[XE?S  
>wz-p nD  
普通支票open cheque rhwY5FD?  
H?UmHww E  
LW0't} z  
4vGkg H<,  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount IP/ zFbc  
w6v P a  
KS3 /  
Y0aO/6  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges i wQ'=M  
U!^\DocAY  
ZKPnvL70  
} 3 RqaIY}  
支票换现金||兑现to cash a cheque X^r HugQ  
m3\lm@`)O  
@kRe0:t  
z(K[i?&  
清理票款to clear a cheque ]X;Ty\UD&  
>mi%L3Pk  
xG\&QE  
tDF6%RG  
保证兑现to certify a cheque T6%*t#8r  
vw>O;u.]B  
Quc9lL  
N:\I]M  
填写支票数额to fill up a cheque gO1`zP!9Z  
j*rra  
nW!rM($q  
0:Yz'k5  
支票上划线to cross a cheque K/ I3r_  
_:?)2NV  
2?nK71c"  
K({+3vK  
开发支票to make out a cheque B&+V%~/  
G *3O5m  
z?Hvh  
)CYSU(YTD  
签发支票,开立支票to draw a cheque||to issue a cheque p4bQCI  
#4Xe zj,g*  
G@BF<e{  
}<9*eAn`  
透支支票to overdraw a cheque u&m B;:&  
VfAIx]Fa  
e(O"V3wq*6  
'9H7I! L@  
背书支票to endorse a cheque 6Z\[{S];  
,A h QA  
L'`W5B@  
xT#j-T  
请付票款||清付票款to pay a cheque||to honour a cheque ,H'O`oV!1E  
%o.{h  
=X2 Ieb  
r> eOq[z  
支票退票to dishonour a cheque 'd D d9  
RYZh"1S;k  
q]`XUGC  
6,ylk f3  
拒付支票to refuse a cheque %19TJn%J$  
]<WKi=  
C(Yk-7  
*+vS f7  
拒付支票to stop payment of a cheque s,\!@[N  
Ha)eeE$  
@D[jUC$E  
b6 &`]O;%  
提示要求付款to present for payment = iB0ak  
{k-GWYFA  
RM|<(kq  
!E'jd72O  
见票即付持票人payable to bearer o6P)IZ1  
d/k&f5  
=q.2S; ?  
& ;ie+/B  
支付指定人payable to order Qb!9QlW  
]6v6&YV  
<*<7p{x  
nsqc^ K^  
已过期||无效out of date||stale | y\B*P  
5 S$*YRp  
EX7gTf#  
B<T wTv  
请给出票人R/D||refer to drawer 8j. 9Sk/  
FZ D C?  
g<-x"$(C&  
4Cr |]o'  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds />S=Y"a/7  
lY yt8H  
x>8=CiUE  
B8NOPbT  
文字与数字不一致words and figures differ ~9#\+[ d_  
hs}nI/#  
MR=>DcR  
w8:~LX.n  
支票 $ &M"Ji  
}rz}>((ZHF  
时间已过account closed 6Daz1Pxd+  
KGS=(z  
`PnB<rf:*1  
3rhH0{  
更改处应加盖印章alterations require initials |d?0ZA:z  
,~w)~fMb8  
}A'QXtI/G  
y+\nj3v6  
Lj6$?(x}  
DJr{;t$7~  
时间已过effects not cleared $/ew'h9q  
`{s:lf  
dWwh?{ n  
.-T^ S"`d|  
停止付款payment stopped <ppM\$  
#8z2>&:|  
':lADUt  
"yxIaTZu  
支票毁损cheque mutilated 7 [N1Vr(1  
sqFMO+  
g|tnYN  
1Rc'2Y  
汇款||寄钱to remit||to send money :jKD M  
O+A/thI%*S  
]fg?)z-Z  
RR>Q$ K  
寄票供取款||支票支付to send a cheque for payment ^$c+r%9k  
"l6v[yv  
U@ x5cw:  
Xs$k6C3  
寄款人a remitter 3yn>9qt  
WDNuR #J?  
Ufd{.o[{-  
v>CA A"LH  
收款人a remittee p@!{Sh  
ZNNgi@6>  
?NoG.  
AI}29L3C  
国外汇票foreign Bill */ fmy|#   
yyb8l l?@a  
A q;]al  
gF,9Kv~  
国内汇票inland Bill RI9&KS  
,r!_4|\  
|pqc(B u  
42kr&UY&  
跟单汇票documentary bill q'9u8b  
}w ^Hm3Y^&  
$x#0m  
C qOvVv  
空头汇票accommodation bill J@ZIW%5  
:1NF#-2\f  
J24<X9b  
Li)rs<IX;m  
原始汇票original bill "u:5  
+ pTc2z  
MgkeD  
~{lSc/SP|  
改写||换新票据renewed bill 77?/e^K\S  
Gv?3T Am8  
;DbEP.%u$  
|Am +f.  
即期汇票sight bill||bill on demand 1S .~Vh0Q,  
HE#IJB6BS?  
=0!PnB GYn  
8i"v7}  
…days after date||…days after date…日后付款 w ;+x g  
CR3<9=Lv>  
5nC#<EE  
5'=\$Ob  
…months after date||…months after date…月后付款 If[4]-dq  
FJxg9!%d  
o6L\39v_  
foO /Yc  
见票后…日付款…days after sight||…days sight c&4EO|  
ehe hTP  
KCEBJ{jM  
lr[U6CJY  
见票后…月付款…months after sight||…months sight b?S,%  
h$ ]=z\=  
J?9K|4 )  
}o^VEJc`O  
同组票据set of bills &5k$ v^W5  
((OQs.  
}t5-%&gBY0  
;$=kfj9 :7  
单张汇票sola of exchange||sole of exchange lsJl+%&8  
;\1/4;m  
zM:&`6;e  
5,Rxc=  
远期汇票usance bill||bill at usance |qe[`x; %  
mmSC0F  
U~h f,Oxi  
Ed">$S  
长期汇票long bill /Mq9~oC  
02+ k,xFb  
]k0Pe;<  
rBY)rUDd4  
短期汇票short bill 2;&K*>g&.  
VS.~gHx  
CY kU-  
1{%3OG^'  
逾期汇票overdue bill Z9S5rPHEL  
f7&53yZF  
7I\qEr57  
8rZJvE#c  
宽限日期days of grace (^),G -]  
NJ%>|`FEi7  
K9z 1'k QH  
}J_"/bB  
电汇telegraphic transfer (T.T) 04 o>POR  
YCMXF#1  
(}!xO?NA(  
'BUix!k0<  
邮汇postal order||postal note (Am.)||post office order||money order r1pj-   
S1d^mu  
,$4f#)  
st4WjX_Q  
本票promissory note (P/N) kh7RQbNY<I  
&7-ENg9 [  
nr*nX  
GvB;o^Wd  
押汇负责书||押汇保证书letter of hypothecation As}3VBd  
9-B/n0  
%?sPKOh3N}  
:r+BL@9  
副保||抵押品||付属担保物collateral security Ka4KsJN  
P]A~:Lj  
?b,4mDptE  
-e2f8PV?3  
担保书trust receipt||letter of indemnity z*oe ho  
}F B]LLi  
Cf~ vT"  
>IT19(J;A  
承兑||认付acceptance dp|VQWCq  
Z=KHsMnB  
*#y9P ve  
;:WM^S  
单张承兑general acceptance xU6rZ CqE  
)(/Bw&$  
)/:j$aq  
L>3-z>u,  
有条件承兑qualified acceptance |XrGf2P9u  
!_ P-?u  
Jc=~BT_G  
D!g \-y  
附条件认付conditional acceptance N{}o* K  
<V b SEi  
lWyg_YO@  
bxc!x>)  
部分认付partial acceptance   J/k4CV*li(  
    
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