论坛风格切换切换到宽版
  • 2073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。   3 2MdDa  
会计报表statement of account vq&u19iP  
f R?Xq@c  
[TFd|ywn  
!?u{2 D  
往来帐目account current cun&'JOH?U  
oPPxja g\  
p2Fff4nQ   
X|iWnz+^  
现在往来帐||存款额current accout .3 JLa8y  
'ixu+.ZL/  
@ZUrr_|  
>PBP:s1f4>  
销货帐account sales /PuN+M  
,-GkP>8f(  
eAPNF?0yh  
S[zX@3eZV  
共同计算帐项joint account ] s))O6^f  
ToVi;  
 1ae,s{|  
#-*#? -  
未决帐项outstanding account 8:)W!tr  
$V0G[!4  
3r]:k) J  
>.)m|,  
贷方帐项credit account||creditor account c'8pTP%[  
iE;D_m.>`O  
{hmC =j  
h/a|-V}m&  
借方帐项debit account||debtor account Wu!s  
[m9Iz!E  
'q_^28rK  
w#!^wN  
应付帐||应付未付帐account payable +Kz baBK  
{ #,eD  
UHh7x%$n  
e M$NVpS3  
应收帐||应收未收帐account receivable *49lM;  
X*^^W_LH.  
X' ,0vK  
&Oih#I  
新交易||新帐new account /#C}1emK  
*/7+pk(  
V4.&"0\n#  
Z@G[\"  
未决帐||老帐old account +6$|No  
aGR!T{`   
8NJxtT~0c~  
Ac2,A>  
现金帐cash account qZS]eQW.  
Ww[Xqmg  
Fzc8)*w  
|*T3TsP u  
流水帐running account lI<Q=gd  
0S%xm'|N  
7%Q?BH7{  
~mR@L`"l  
暂记帐||未定帐suspense account a^ _ _Z3g,  
;tZ;C(;<  
9[5qN!P;y  
a At<36{?  
过期帐||延滞帐overdue account||pastdue account ZgzjRa++  
fVXZfq6  
y$Rr,]L  
~fV\ X*  
杂项帐户sundry account !'jZ !NFO  
WP5QA8`3  
8nj^x?bn  
?DwI >< W  
详细帐单||明细表detail account hT0[O  
J dK' ~-L  
Nf!g1D"U  
OtVRhR3>  
呆帐bad account S#{jyU9 ]  
P5K=S.g  
2 lc  
1z6$>{FUR  
会计项目title of account  l:i&l?>_  
g5OKhL0u  
GI[TD?s  
j TyR+#Wn  
会计薄||帐薄account-book 5Qh$>R4!"  
RXD*;B$v  
`k.Tfdu)K  
/F thT  
营业报告书||损益计算表account of budiness||business report ^c-8~r|y,  
!2o1c  
T) Zef  
C$+z1z.!  
借贷细帐||交验帐account rendered ].Sz2vI  
cEK<CV  
mM$|cge"  
sP'U9l  
明细帐account stated lM |}K-2  
sy]hMGH:3W  
E-`3}"{  
B@ xjwBUk  
与…银行开立一户头to open an account with }mYxI^n  
"M !]t,?S  
[ X%Wg:K  
iCtDV5  
与…银行建立交易to keep account with B4Fuvi  
{M^BY,%*  
2bnYYQ14 :  
?]AF? 0/  
继续记帐to keep account (Qcd !!   
@" G+kLv0  
x##0s5Qn  
[2P6XoI#  
与…有交易to have an account with DuMzK%  
{44#<A<  
ib\_ MNIb  
x>bGxDtu*  
作成会计帐||有往来帐项to make out an account with L+X:M/)  
5<>"d :9  
jAcrXB*  
9R m\@E [  
清算||清理债务to make up an account }ip3dm  
kj>!&W57  
S aH':UN  
w$DHMpW'  
清洁帐目||与…停止交易to close ones account with sx n{uRF  
N`HiNb [  
@Cml^v@`L  
|kGQ~:k+P  
结帐to close an account /&  W&  
%xv*#.<Vj  
~JS BZ@  
^)UX#D3b  
清理未付款to ask an account||to demand an account H:F'5Zt  
9vauCIfVC  
Nl'@Y^8N  
7|PB6h3  
结清差额to balance the account with WS ^,@>A  
#M)+sK$H%f  
~Z~ V:~  
{SkE`u4Sz  
清算to settle an account||to liquidate an account||to square an account \2^o,1r/  
4Ql9V M%y  
)*XD"-9  
4l`[,BJ  
审查帐目||监查帐目to audit an account t$e'[;w  
S J2l6  
w,az {\  
ph$ vP;}  
检查帐目to examine an account \^ 1S:z  
I.[Lv7U-  
fKW)h?.Kd  
bd\%K`JQ{  
转入A的帐户to charge the amount to As account akF T 0@9  
,`bmue5  
+#Wwah$  
~1&WR`U  
以计帐方式付款to pay on account Ms#rvn!J  
<L+1 &H  
);zLgNx,  
U=WS ]  
代理某人||为某人on ones account||on account of one ob;O,&e0>  
+s;>@j()V  
a4[t3U  
CTS1."kx1  
为自己计算||独立帐目on ones own account PIAE6,*  
HbRv U}C1  
!FwNq'Q8$  
+e, c'.  
由某人收益并负风险on ones account and risk||for ones account and risk & 'CUc/,  
#jh5%@  
#aQQd8   
J5(^VKj  
由某人负担for ones account||for account of one \(RD5@=!4#  
osl\j]U8  
.1}1e;f-  
I~;w Q  
按某人指示||列入某人帐户by order and for account of one @qpj0i+>*  
d N$,AOT  
G j?$HFa  
zW\s{  
列入5月份帐目for May account Y1ks'=c>  
PXyv);#Q`  
@C<ofg3E  
:..WL;gC  
编入某中帐项下to pass to the account of||to place to the account of 0'HQ=pP  
*7E#=xb  
9GRQ^E  
'#XT[\  
寄出清算书to send in an account||to send in render an account q^:VF()d_z  
dr(-k3ex  
`U=Jbdc l3  
z)(W x">  
支票薄cheque book )t KS ooW  
`yP`5a/  
_!E&%=f  
v$D U q+  
支票陈票人cheque drawer ' '(rC38  
b8_F2  
"%)g^Atp>  
M\/hK2J# #  
持票人cheque holder S43JaSw)  
B]H8^  
aU~?&]  
gXlcB~!  
不记名支票cheque to bearer||bearer cheque 0-[naGz  
lKB9n}P  
-pIz-*  
W7Y@]QMX  
记名支票||认人支票cheque to order %S"85#R5E  
2l O(f+  
,l6,k<   
Av?R6  
到期支票antedated cheque ,~=]3qmbR  
aG83@ABx  
.1q}mw   
8>t,n,k  
未到期支票postdated cheque /OWwC%tM/  
v7SYWO#  
i6KB\W2  
p<{P#?4 g  
保付支票certified cheque #-\5O  
5 ty2e`~K  
*g,ls(r\[  
,f2oO?L}  
未获兑现支票,退票returned cheque Q"ZpT  
e.skE>&  
3i7EF.  
FGx) ?  
横线支票crossed cheque `!/[9Y#Hp  
!8[T*'LJ-  
/wLGf]0  
>7PQOQMW'  
普通横线general crossing vMB61 |O  
A1INaL  
^S 3G%{"  
Jz~:  
特别横线special crossing uQKQC?w  
@t~y9UfF  
p X{wEc6}  
@b,H'WvhfS  
空白支票blank cheque Q{|%kU"  
Yu\$Y0 {]  
XZ~kXE;B(  
X'jyR:ut#  
失效支票,过期支票stale cheque @k&6\1/U  
J<;io!  
} Xo#/9  
7%i'F=LzT  
普通支票open cheque O{_t*sO9q*  
< j:\;mi;  
"t&=~eOe3  
?E"192 ,z@  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 6[3Xe_  
pE&G]ZC  
\Q|-Npw  
ud  r\\5  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges B{`adq?pW  
K2zln_W  
SjB"#E)  
% -!%n= P  
支票换现金||兑现to cash a cheque ~ tA ^K  
Qc3d<{7\~  
UeO/<ml3>J  
ZKXE7p i  
清理票款to clear a cheque <#h,_WP*  
i90X0b-A  
C P}fxDW  
'vd&r@N  
保证兑现to certify a cheque =U3S"W %  
ZLT?G  
~i"=:D  
y>y2,x+[  
填写支票数额to fill up a cheque ?.SGn[  
bgi_QB#k\  
k9}8xpH  
yMz#e0k  
支票上划线to cross a cheque |@X^_L.!  
TRGpE9i  
[t?tLUg|6  
+Ww] %`_  
开发支票to make out a cheque $Y|OGZH8E  
09-8Xzz  
{s mk<NL  
V1]GOmXz  
签发支票,开立支票to draw a cheque||to issue a cheque _u[tv,  
e"t0 rScA  
EfEgY|V0  
-wXeue},>  
透支支票to overdraw a cheque jw:z2:0~  
 `Eh>E,  
Wk0E7Pr  
qLmzA@Cv  
背书支票to endorse a cheque ~S/oW89  
ipwlP|UjQ5  
0V1GX~2  
rtuaU=U  
请付票款||清付票款to pay a cheque||to honour a cheque ]%E h"   
ddfGR/1X  
a<<4gXx  
xJCx zJ  
支票退票to dishonour a cheque Z\nDR|3  
qPQIcJ  
VmqJMU>.  
|T|m5V'l  
拒付支票to refuse a cheque f!x9%  
1B4Qj`:+0  
.$&^yp  
ZM.'W}J{ *  
拒付支票to stop payment of a cheque = -2~>B  
[./FzlAs  
PFJ$Ia|  
+HS]kFH  
提示要求付款to present for payment zV&l^.  
v&d1ACctJ  
'#+&?6p  
j$)ogGu  
见票即付持票人payable to bearer !/}3/iU  
^ lHy)!&A  
B7 s{yb  
`WayR^9  
支付指定人payable to order _9h$8(wjn  
[|Qzx w9  
zgwe z$  
OD8 fn  
已过期||无效out of date||stale [~9UsHfH  
RN k|h  
g6,DBkv2  
7zG r+Px  
请给出票人R/D||refer to drawer }X)vktE+|  
cXb*d|-|N  
'`2KLO>!  
JXc.?{LL  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ! eF(WbU0  
@"7S$@cO  
"/'3I/}  
pl]|yIZ  
文字与数字不一致words and figures differ @su<h\)  
iXMJ1\!q\|  
qfDG.Zee #  
dbby.%  
支票 ~+Gh{,f  
4m0^ N  
时间已过account closed 5NhFjPETr  
h1_Z&VJ  
27SHj9I  
3}|[<^$  
更改处应加盖印章alterations require initials {+J{t\`  
& P-8_I  
G8av5zR  
4LTm&+(5  
11oNlgY&  
 L8`v  
时间已过effects not cleared ,jY:@<n  
:r*hY$v  
7a"06Et^  
 @lN\.O  
停止付款payment stopped hZJ~zx~  
J p?XV<3Z  
wK(]E%\  
Vm%G q  
支票毁损cheque mutilated =z'(FP5!0  
OijuOLt  
Q!+AiSTU  
~Zr}QO}G  
汇款||寄钱to remit||to send money wKM9fs  
p":u]Xgb  
Skt-5S#  
&s".hP6  
寄票供取款||支票支付to send a cheque for payment %/A>'p,~  
`>sOOA  
=dGp&9K,fw  
So 1TH%  
寄款人a remitter l2Sar1~1  
d"FB+$  
kSz+UMC-7:  
n6oOk nCna  
收款人a remittee t.( `$  
ce;7  
D kWp  
Gn2{C%  
国外汇票foreign Bill F'K >@y  
I-R7+o  
;^ME  
jSp&\Wjb  
国内汇票inland Bill nqy*>X`  
Q4cCg7|0  
kPX+n+$  
$'V^_|EL7  
跟单汇票documentary bill YZf{."Opj[  
,i yy2  
j=O+U _w  
A$@;Q5/2  
空头汇票accommodation bill U"r*kO %  
)k( K/m  
F+hV'{|w`  
C!+D]7\j  
原始汇票original bill %E_Y4Oe1  
D)PX|xrn  
)J 'F]s  
j#//U2VdN  
改写||换新票据renewed bill MN<LZC% $  
bY P8  
a}@b2Wc*  
sx#O3*'>1  
即期汇票sight bill||bill on demand ,!{8@* !=s  
) h]+cGM  
":/c|!  
NZ1B#PG,c  
…days after date||…days after date…日后付款 ZN}`A7  
Z|_V ;*  
6:2*<  
6y^ zC?  
…months after date||…months after date…月后付款 ql@2<V{  
LLgw1 @-D  
g4^-B  
$]|3^(y``  
见票后…日付款…days after sight||…days sight s&E,$|80  
0cmd +`  
%NkiYiA  
WR #XPbk  
见票后…月付款…months after sight||…months sight Iy_5k8 ]  
!}6'vq  
@|:fm() <  
&oG>Rqkm  
同组票据set of bills k1 z`92"  
25OQY.>bE  
5,;\z Sz  
j55 _wx@cA  
单张汇票sola of exchange||sole of exchange yP]>eLTSd  
XNa{ _3v  
FsqH:I4O  
bhUE!h<  
远期汇票usance bill||bill at usance }Cu:BD.zQ  
Y7S1^'E 3  
Hdyl]q-(P  
RFbf2s\t  
长期汇票long bill ft/k-64  
N_g=,E=U%  
7u"Q1n(h/  
 cpk\;1&t  
短期汇票short bill !PIg ,  
jsAx;Z:QT  
e;vI XJ E  
Py*WHHO  
逾期汇票overdue bill ;SXkPs3q  
cWQJ9.:7  
+j: &_  
w yxPvI`   
宽限日期days of grace c%5P|R~g]p  
R_j.k3r4d  
ZW?h\0Hh  
)y] Dmm  
电汇telegraphic transfer (T.T) q!W,2xqZoq  
Cj#wY   
{U-z(0  
;C-ds  
邮汇postal order||postal note (Am.)||post office order||money order 1V`-D8-?  
fOMaTnm'  
CY?J$sN  
S(3h{Y"#  
本票promissory note (P/N) >C,0}lj  
Z+V%~C1  
L/fXP@u  
T ?Om]:j  
押汇负责书||押汇保证书letter of hypothecation qVU<jt  
N]yT/8  
q2#Ebw %]  
npeL1zO-$  
副保||抵押品||付属担保物collateral security h HHR]e5:  
4j;IyQDvM  
;ZB=@@l(  
DvhF CA}z  
担保书trust receipt||letter of indemnity *ssw`}yE'  
 C+\z$/q  
^%*qe5J  
zji9\  
承兑||认付acceptance w5q6c%VZ  
12i`82>;  
Q=!QCDO(  
* 0K]/tn<  
单张承兑general acceptance 1]>JMh%X9t  
ecm+33C  
BUZ74  
c2V_|oL  
有条件承兑qualified acceptance CXn?~m&K  
;nh_L(  
H`<u2fo|p  
&H+ wzx<  
附条件认付conditional acceptance tY#&_%W  
q h bagw~  
)2"WC\%  
4grV2xtX  
部分认付partial acceptance   yq, qS0Fo  
    
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