论坛风格切换切换到宽版
  • 3958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。   9m2, qr|  
会计报表statement of account >SF Uy\3  
uA t V".  
p9!" O  
B(g_Gm<  
往来帐目account current u7%D6W~m0  
2j JmE&)7,  
Qd_6)M-  
$``1PJoi  
现在往来帐||存款额current accout 8`>h}Q$  
Yf,K#' h:  
q%n6K  
{6;9b-a]  
销货帐account sales Ks^6.)  
!3n)|~r;K  
2,2Z`X  
H(c72]@Vg  
共同计算帐项joint account M-L2w"  
'VyM{:8  
lz#GbXn.  
N[] Hc  
未决帐项outstanding account f ),TO  
)~4II.`%^  
G'2#9<c*  
>WJf=F`_H  
贷方帐项credit account||creditor account c .3ZXqpI;  
`pf4X/Py  
k(>h^  
o./.Q9e 7  
借方帐项debit account||debtor account ZRxZume<f  
ptatzp]c#  
uzmk6G v  
El_wdbbT  
应付帐||应付未付帐account payable n~"$^Vr  
Ee)[\Qjn  
M#"524Nz  
+d+@u)6  
应收帐||应收未收帐account receivable =ph&sn$;L  
'w>_+jLT  
_\Q^x)w6  
D0k 8^  
新交易||新帐new account {2/LRPT  
qPB8O1fyU  
PWh^[Rd)  
{FRAv(,\  
未决帐||老帐old account 0q>P~] Ow  
U~h'*nV&  
UNijFGi  
IdYzgDH  
现金帐cash account NaVQ9ku7VW  
E XP%Mk/  
\k;`}3 uO  
b KTcZG  
流水帐running account ,NnhHb2\  
QK0 h6CX  
}kw/W#)J  
A(?\>X 9g  
暂记帐||未定帐suspense account M02uO`Y9  
WZOY)>K  
/9o!*K  
1h6 ^>()^  
过期帐||延滞帐overdue account||pastdue account ^~{$wVGa  
7.DtdyM  
O: @}lK+H  
|mdi]TL  
杂项帐户sundry account g{W;I_P^9  
obdFS,JxxG  
<0yE 5Mrf  
KIR'$ 6pn~  
详细帐单||明细表detail account T+N|R  
(D@A74q\'  
 K;LZ-  
kYzC#.|1  
呆帐bad account j p $Z]  
:2njp%  
;'81jbh  
i)#s.6.D>  
会计项目title of account >^Se'SE]  
PW3GL3+  
aM7uBx\8 5  
hp{OL<2M  
会计薄||帐薄account-book nXjP x@  
kId n6 Wx,  
P2nft2/eu?  
*3T| M@Y  
营业报告书||损益计算表account of budiness||business report h3T9"w[  
Cy*|&=>j  
9-]i.y  
L`th7d"  
借贷细帐||交验帐account rendered >~K qg~  
oI^4pwnh  
WK ="J6K5  
b T 2a40ul  
明细帐account stated )xb|3&+W  
)sho*;_o  
qF 9NQ;  
[F5h   
与…银行开立一户头to open an account with !QDQ_  
g;ZxvR)ZJk  
S(\9T1DVe  
q~o,WZG  
与…银行建立交易to keep account with y^]tahbo  
N)&4Hy  
"B_K XL  
0flg=U9  
继续记帐to keep account 0%) i<a!_Z  
VXR]"W=  
rHP%0f 9:  
O@?k T;B  
与…有交易to have an account with \,J/ r!  
:>itXD!  
c\% r38  
o[H{(f 1%  
作成会计帐||有往来帐项to make out an account with \6;=$f/?t  
JWA@ +u*k  
"_2Ng<2  
lY*[tmz)  
清算||清理债务to make up an account &YDK (&>  
3pmWDG6L  
\;rYo .+  
!~Q2|r  
清洁帐目||与…停止交易to close ones account with !Ci~!)$z6  
yjJ5P`j]  
O LI$1d_  
 ^xPmlS;X  
结帐to close an account Py`N 4y ~  
QMEcQV>  
Bo5ZZY  
v :+ ~9w+  
清理未付款to ask an account||to demand an account &sF^F gg{  
=V"(AuCVE  
b=3H  
i|1^+;  
结清差额to balance the account with  jq08=  
M`6y@<  
-gQCn>"  
/*|oL# hK  
清算to settle an account||to liquidate an account||to square an account ." $  
GJqE!I,.  
wp7!>% s{  
N?X~w <  
审查帐目||监查帐目to audit an account x1 1U@jd+1  
 ["}rk  
lDmtQk-SN  
1He{v#  
检查帐目to examine an account sl*5Y#,|1  
;\MW$/[JCy  
Q]o C47(  
g:0#u;j^7  
转入A的帐户to charge the amount to As account h_ d<!  
-[L!3jU  
~H6r.:]  
!z{-?o/  
以计帐方式付款to pay on account  JMdPwI  
]\ngX; h8G  
I}2P>)K  
Y?534l)j  
代理某人||为某人on ones account||on account of one e *j.  
@* il3h,  
@T fl>/%  
\n9zw'  
为自己计算||独立帐目on ones own account _20#2i&  
#Km:}=  
{,OS-g  
5Zw1y@k(  
由某人收益并负风险on ones account and risk||for ones account and risk cQ:"-!ff  
bqQq=SO  
;+1RU v  
2YuN~-  
由某人负担for ones account||for account of one 7RDDdF E!  
.@Ut?G  
WL+]4Wiz  
TPhTaKCio  
按某人指示||列入某人帐户by order and for account of one *-s,. F+c  
Nm):9YQ/  
Z/rTVAs@r  
|y<),j6  
列入5月份帐目for May account ! Q<>3 xZ  
ASPy  
D #S\!>m  
, *qCf@$I  
编入某中帐项下to pass to the account of||to place to the account of kF7V.m/~o  
-*2Mf Mh  
|w}xl'>q  
%<8nF5  
寄出清算书to send in an account||to send in render an account 6dAEM;$_Z  
@Mvd'.r<;  
fJZp?e"  
g]UBZ33y  
支票薄cheque book Vx_rc%'  
1y^K/.5-  
{A|TowBN  
q %A?V _  
支票陈票人cheque drawer . |*f!w}5  
/J)l/oI  
>!6i3E^  
4x%(9_8 {-  
持票人cheque holder /WPv\L  
^w~23g.  
Nx#4W1B[`H  
l<(Y_PE:  
不记名支票cheque to bearer||bearer cheque Mz I q"3  
!QmzrX}h  
D}3XFuZs_  
z'p:gv]  
记名支票||认人支票cheque to order J/);"bg_O  
QCPID:  
I|$ RJkD  
0tk#Gs[  
到期支票antedated cheque 56hA]O29O  
OPBt$Ki  
]aCk_*U  
VE2tq k%  
未到期支票postdated cheque #[MJ|^\i  
(SVWd gb  
Fyyg`J  
e7u^mJ  
保付支票certified cheque C} IbxKl  
>*twTlb{  
=rPrPb  
:"0J=>PH:  
未获兑现支票,退票returned cheque O?EB8RB  
<b+[<@wS  
52zGJ I*  
(wRBd  
横线支票crossed cheque g=}v>[k E  
cD1o"bq  
&@"]+33  
+kdySWF  
普通横线general crossing wxLXh6|6%_  
o-7>eE}+  
KRsAv^']  
O gmO&c E  
特别横线special crossing gJ2 H=#M  
3-40'$lE  
l^NC]t  
=j0x.f Se  
空白支票blank cheque YC_3n5F%  
(B>Zaro#  
7dh1W@\  
A CNfS9M_w  
失效支票,过期支票stale cheque z/&;{J  
DJh&#b  
%>Xr5<$:&  
i`% .  
普通支票open cheque `29TY&p+"  
p@&R0>6j  
+V v+K(lh$  
,$r2gr!_G  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount k7_I$ <YDj  
F>|9 52  
kR.wOJ7'  
]0c P ml  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges IN^9uL]B  
|pZo2F!.  
U6 82 Th  
71B3a  
支票换现金||兑现to cash a cheque .BTx&AqU  
VmQh$&h  
#_Ea[q7v  
7INk_2  
清理票款to clear a cheque B{, Bno  
DOD6Liau{Q  
&yH#s 8^8  
g jG2  
保证兑现to certify a cheque hQh9ok8S  
67<CbQZoN3  
[j6~}zu@  
'\p;y7N  
填写支票数额to fill up a cheque }$&WC:Lg  
#dJ 2Q_2  
-oBI+v&  
F1|zXg)  
支票上划线to cross a cheque _^uc 0=  
+h[e0J|v{  
993d/z|DX  
c]Unbm^w  
开发支票to make out a cheque G_oX5:J*  
$"fo^?d/s  
m% bE-#  
zi!#\ s^  
签发支票,开立支票to draw a cheque||to issue a cheque M|CrBJv+F  
.A<sr  
SR*Gqx  
,zgNE*{Y"4  
透支支票to overdraw a cheque hN4VlNKu  
(:?&G9k "  
eYP=T+  
j8 H Oc(  
背书支票to endorse a cheque IlHY%8F{  
4UCwT1  
>_Uj?F:  
(DJvi6\H  
请付票款||清付票款to pay a cheque||to honour a cheque Jirct,k  
N^$9;CKP=  
(L#%!bd  
sMi{"`37  
支票退票to dishonour a cheque vj3isI4lU  
AUA I3K?  
iPU% /_>  
^@_).:oX7  
拒付支票to refuse a cheque Zd<[=%d  
nUqy1(  
VN|G5*  
>~&(P_<b  
拒付支票to stop payment of a cheque agY5Dg7  
N$'>XtO  
7zI5PGWw  
aF])"9  
提示要求付款to present for payment ^g]xU1] *  
;5M<j3_*  
A7'bNd6f9  
:Y.e[@!1x  
见票即付持票人payable to bearer a%n'%*0  
[2H[5<tH  
6$z'wy/*  
@^wpAQfd4  
支付指定人payable to order "A7<XN<  
; C_ >  
5DSuUEvWcL  
~u2w`H?V  
已过期||无效out of date||stale FQ##397  
uo 4x nzc  
c!~T2t  
hZ o5p&b  
请给出票人R/D||refer to drawer [0op)Kn  
 QT_^M1%  
S>EDL  
86{ZFtv  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 96)v#B?p  
RO $*G jQd  
lbofF ==(  
;*`_#Rn#  
文字与数字不一致words and figures differ |` v^d|  
]Da4.s*mW  
Fo LDMx(  
ER2V*,n@  
支票 BJIFl!w  
}#|2z}!  
时间已过account closed R25-/6_V>  
l]u7.~b  
hOn  
(-'PD_|  
更改处应加盖印章alterations require initials fr]Hc+7  
C,3T!\  
4%>+Wh[  
P|v ?  
7H?! RYrx  
rxArTpS{.#  
时间已过effects not cleared 'y eh7oR  
sOC| B  
_]_LF[  
d~,n_E$q;  
停止付款payment stopped -rRz@Cr  
T#/11M$uQ  
r.Lx%LZ\^  
U#$:\fT  
支票毁损cheque mutilated >!<V\ Fj1  
rSbQ}O4V  
s1v{~xP  
3} l;  
汇款||寄钱to remit||to send money W -3w7^  
#-A5 Z;TD.  
}Uq/kei^ P  
vo.EM1x  
寄票供取款||支票支付to send a cheque for payment nT )~w s  
w[|y0jtw  
HK ? Foo?  
fA;x{0CAMX  
寄款人a remitter '2j~WUEmg  
cUYX1a)8  
VgUvD1v?}  
FmR\`yY_,  
收款人a remittee &4[<F"W>47  
"^!j5fZ  
B piEAwh  
[10$a(g\x  
国外汇票foreign Bill 2Sv>C `FMU  
1ME|G"$;  
mJ/^BT]  
\?[O,A   
国内汇票inland Bill %OTQRe:  
 hgNY[,  
e-1;dX HL  
eNHpgj  
跟单汇票documentary bill vxF:vI# @  
r';H xa '  
}`?7\\6  
N" 8*FiZ|  
空头汇票accommodation bill '! #On/  
7ucx6J]c  
tvv[$ b &  
uF.Q ",<  
原始汇票original bill ^"PfDTyA  
$HP/c Ku  
9$n+-GSK  
/abmjV0  
改写||换新票据renewed bill RT1{+:l  
ZE{aS4c  
ccIDMJ=2  
?=TL2"L  
即期汇票sight bill||bill on demand tuX =o  
U;^CU!a  
wV7@D[8  
W` WLW8Qsw  
…days after date||…days after date…日后付款 <|ka{=T  
]:[)KZ~  
,ZsYXW  
qQwJJjf  
…months after date||…months after date…月后付款 mrw]yu;2<n  
mYzsT Uq  
nD^{Q[E6=  
W9:fKP  
见票后…日付款…days after sight||…days sight {Q}!NkF 1  
#p']-No  
@&/s~3  
gK&5HTo  
见票后…月付款…months after sight||…months sight ^\xCqVk_R  
"it`X B.  
^p{A!I!  
$`-SVC  
同组票据set of bills ]Om'naD  
yaCd4KP  
v4nv Z6  
WsG"x>1n  
单张汇票sola of exchange||sole of exchange 8#NIs@DJ  
F5 :2TEA  
IBn'iE[>  
JNU"5sB  
远期汇票usance bill||bill at usance \ SoYx5lf  
tuL\7 (R  
@]?? +f}#  
3:l:~Vn  
长期汇票long bill <(u3+`f1s  
1R^XWAb  
~ z-?rW  
uD0(aqAZ  
短期汇票short bill A52LH ,  
9&|12x$  
"t 3uW6&  
A)O_ es 2  
逾期汇票overdue bill )3D+gu  
(9WL+S  
F:[Nw#gj/  
j3sz*:  
宽限日期days of grace s0X/1Cq  
[RGC!}"mr  
E< io^  
tkm~KLWV&7  
电汇telegraphic transfer (T.T) B` t6H  
;W$w=j: O{  
Pl>nd)i`  
.P |+oYT&g  
邮汇postal order||postal note (Am.)||post office order||money order 5p#o1I  
)sqp7["-  
mM\!4Yi`7  
{y+v-v/#  
本票promissory note (P/N) &CxyP_  
U#UVenp@  
[FeJ8P>z  
#Of<1  
押汇负责书||押汇保证书letter of hypothecation /Gh x2B  
EA%#/n  
eY6gb!5u  
 HzgQI  
副保||抵押品||付属担保物collateral security vJ#rW8y  
uJ) \P  
'aSZ!R  
&\WkJ}&PnA  
担保书trust receipt||letter of indemnity )|59FOWg  
4:%El+,_Y  
kcma /d  
Ca`/t8=  
承兑||认付acceptance dH2j*G Ij  
6a2w-}Fs  
]/<Qn-BbU  
YDZ1@N}^B  
单张承兑general acceptance m\}\RnZu  
@4  
7DHT)9lD/  
zn?a|kt  
有条件承兑qualified acceptance wFoR,oXtL/  
')yF0  
W:;`  
p[k9C$@e}  
附条件认付conditional acceptance rt\<nwc  
C7fi 1~  
Rm[rQ }:  
, Rr&.  
部分认付partial acceptance   UmP?}Xw6  
    
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