论坛风格切换切换到宽版
  • 4767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。   ;w. la  
会计报表statement of account 7~P2q/2E>  
;j1 SSHZ  
F3(Sb M-  
&fB=&jc*j  
往来帐目account current nV8'QDQ:Al  
d\>XfS  
r =x"E$  
2J t{oh|  
现在往来帐||存款额current accout i FZGfar?  
=,zB|sjn  
}o:LwxNO  
\ Ki3ls  
销货帐account sales d;dT4vx$[M  
wY ItG"+6  
H8w[{'Mei  
*l`yxz@U  
共同计算帐项joint account 0qNk.1pv  
zlEI_th:~  
lUjZ=3"'  
3}\z&|  
未决帐项outstanding account yJ!26  
:N<Qk  
~v(c9I)  
VX8rM!3  
贷方帐项credit account||creditor account pv0|6X?J"  
1,=:an  
s@:Yu  
'sZGLgT;m  
借方帐项debit account||debtor account o}r_+\n  
NTq_"`JjZ  
<J%Z?3@ T  
2 )o2d^^  
应付帐||应付未付帐account payable 1f+A_k/@  
7HW:;2dL  
_k]R6V:  
?<4pYEP  
应收帐||应收未收帐account receivable xKE=$SV(  
BC!) g+8  
c&bhb[  
uT=r*p(v  
新交易||新帐new account rrfJs  
6rbR0dSgx  
Fq~Zr;A  
~/A2 :}Cp=  
未决帐||老帐old account fUf 1G{4  
qery|0W  
sT1k]duT  
=XQGg`8<LB  
现金帐cash account EoutB Vm  
 GpTZp#~;  
%1p-DX6  
axmq/8X  
流水帐running account M{orw;1Isy  
Lbo3f wW  
!+$QN4{9  
">=Ep+ix  
暂记帐||未定帐suspense account &i3SB[|  
'V%w{ZiiV  
1d+Kn Jy  
.*6NqX$  
过期帐||延滞帐overdue account||pastdue account K?,? .!ev  
q 1xSylE  
;B |  
L44|/~  
杂项帐户sundry account AVLY|79#  
+fY@q ,`  
H.iCYD_=  
0.+Eo.AX4M  
详细帐单||明细表detail account <= _!8A  
]0<K^OIY  
{.oz^~zs]g  
U*{0,Ue'  
呆帐bad account VXZYRr3F  
{Pe&J2 +  
PdVY tK%  
8fi'"  
会计项目title of account f9UDH8X  
*MfH\X379  
8h)7K/!\  
D"$ 97  
会计薄||帐薄account-book "4xo,JUf  
#\N8E-d  
aC' 6  
OH`zeI,[*  
营业报告书||损益计算表account of budiness||business report H/`@6, j  
!oi {8X@  
@VHstjos^V  
%w>3Fwj`z  
借贷细帐||交验帐account rendered h3E}Sa(MQ:  
U.Vn|s(`z  
D]fgBW-  
zk3\v "  
明细帐account stated ?#<'w(^%#  
S=kO9"RB]  
H(Wiy@cJn  
)$1j"mV  
与…银行开立一户头to open an account with J*K=tA  
6qmV/DL  
XySkm2y  
(qR;6l  
与…银行建立交易to keep account with ze9n}oN  
"x]7 et,  
uj\&-9gEi  
I AUc.VH  
继续记帐to keep account 0iC5,  
hFtjw 6  
T1RY1hb|g>  
BE&8E\w  
与…有交易to have an account with @6|0H`kv  
!S7?:MJ?p\  
mHW%^R=  
O%bltNEx1  
作成会计帐||有往来帐项to make out an account with Q~ Nq5[  
<2 kv/  
{=Ji2k0U'  
f6SXXkO+  
清算||清理债务to make up an account D|$0~1y  
CU c ,  
-/B*\X[  
)#4(4 @R h  
清洁帐目||与…停止交易to close ones account with t:oq't  
p|qLr9\A  
~#so4<A`3  
c3rj :QK6I  
结帐to close an account B k\K G  
QA~F  
8?'=Aeo  
m=COF$<  
清理未付款to ask an account||to demand an account 6Rif&W.xy  
  h)W#  
l| \ -d  
Q;y4yJ$wI  
结清差额to balance the account with wj'fdrY5h  
E*tT^x)  
J^DyhCs  
<WmjjD  
清算to settle an account||to liquidate an account||to square an account F3q<j$y  
>D##94PZ  
pwSkwJ]  
(}T},ygQ  
审查帐目||监查帐目to audit an account i *4v!(E  
XmVst*2=  
S+eu3nMq  
Rm,>6bQx  
检查帐目to examine an account T8*;?j*@  
 D'D IC  
,0nrSJED  
n^55G>"0|  
转入A的帐户to charge the amount to As account 2Z"\%ZD  
[ *C~BM  
Xa "I  
^xgPL'  
以计帐方式付款to pay on account v3n T@r a'  
9&kPcFX B  
XdlA)0S)  
XfIsf9  
代理某人||为某人on ones account||on account of one (bNoe(<qU  
KG(l=? N  
3T 0'zJ2f  
8U]mr+  
为自己计算||独立帐目on ones own account *[jq&  
FSkX95  
!-SI &qy  
V=>]&95-f  
由某人收益并负风险on ones account and risk||for ones account and risk :To{&T  
u,=?|M\  
Ya<V@qd  
a>Aq/=  
由某人负担for ones account||for account of one J*%IvRg  
Gp?pSI,b.t  
X$% W&:  
gHXv mR"  
按某人指示||列入某人帐户by order and for account of one lF7".  
1Z(9<M1!M  
%l%2 hvGZ  
7a/ BS(kq<  
列入5月份帐目for May account i_!$bk< yo  
LH@Kn?R6  
VGCd)&s  
7coVl$_Zl  
编入某中帐项下to pass to the account of||to place to the account of ]R09-s 0$7  
9*!*n ~  
9RK.+ 2  
NOAz"m+o  
寄出清算书to send in an account||to send in render an account 6pQo_l}  
-\Z`+kY?p  
X VKRT7U  
Vhn Ir#L+  
支票薄cheque book VYH $em6  
v[DxWs8q  
0d 0ga^O  
&g8Xjx&zj  
支票陈票人cheque drawer y<BG-  
4 4WyfpTJ*  
nF,zWr[x  
9m"EY@-  
持票人cheque holder %w!x \UV  
( p CU:'"  
NUuIh B+  
}4,[oD  
不记名支票cheque to bearer||bearer cheque g\49[U}[~F  
B" ]a8}u  
hfvC-f97L  
l['ER$(7  
记名支票||认人支票cheque to order 8&1xb@Nc7  
9zLeyw\  
!bX   
#,"[sag  
到期支票antedated cheque .\ vrBf  
Pvm pWa  
XE;' K`%  
AJoP3Zv|?  
未到期支票postdated cheque +mO/9m  
.F\[AD 5  
#!(2@N8  
m&MZn2u[4i  
保付支票certified cheque jS#YqVuN  
d]?fL&jr  
3CSwcD  
$/E{3aT@F2  
未获兑现支票,退票returned cheque Ga <=Di):  
4~d:@Gmk&  
I3ugBLxVC3  
Gy'/)}}Z  
横线支票crossed cheque 1l.HQ IS  
ZV-Yq !|t  
& }_tALg  
kWC xc0  
普通横线general crossing 7G Jhc  
?uF3Q)rCk  
{JfL7%  
(|tR>R.Wxg  
特别横线special crossing DKNcp8<J  
|A=~aQot  
9SU/ 86|N  
PaDm"+H@  
空白支票blank cheque W7\UZPs5t  
- C8VDjf9  
, LqfwA|  
7?uIl9Vk>(  
失效支票,过期支票stale cheque 8b25D|8l  
FlbM(ofY  
P qa;fiJ)  
(J j'kW6G6  
普通支票open cheque k+eeVy  
h~Z:YY)4  
>ATccv  
 Q 6r  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 7v`~;}5  
QghL=  
T4;gF6(0]  
zRm@ |IT  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges PD^Cj?wm  
d(,M  
:M@#.  
Ye/Y<Ij  
支票换现金||兑现to cash a cheque gjB(Pwx  
jGDuKb@:  
J2!)%mF$  
MX|@x~9W  
清理票款to clear a cheque y*- D  
jZ<f-Ff0  
-]:1zU  
?+byRoY>&g  
保证兑现to certify a cheque v;s^j  
Et;Ubj"+  
8?hj}}H  
<07~EP  
填写支票数额to fill up a cheque \IOF 9) F  
@CA{uP;  
6PLdzZ{  
)kE1g&  
支票上划线to cross a cheque .h@bp1)l  
a.XMeB  
!*,m=*[3  
PWS5s^WM  
开发支票to make out a cheque  [4mIww%  
zHXb[$ Q  
m3`J9f,c/  
dF+:9iiAm  
签发支票,开立支票to draw a cheque||to issue a cheque +GNXV-S  
9l qD~H.  
7C~g ?1  
;Hu`BFXyD  
透支支票to overdraw a cheque *>jJ<8!  
JiX-t\V~  
oox;8d4}y  
=qww|B92  
背书支票to endorse a cheque :MF+`RpL  
,'@t .XP  
KY9@2JG  
fczH^+mI  
请付票款||清付票款to pay a cheque||to honour a cheque JzkI!5c<j  
L ?S#3@Pa  
T{*!.+E  
ohPDknHp  
支票退票to dishonour a cheque KK/siG~O  
?b?YiK&yz  
9@YhAj   
ifadnl26 s  
拒付支票to refuse a cheque bqQR";  
I=7 YAm[W  
P5Pb2|\*  
Q'Y7PG9m~  
拒付支票to stop payment of a cheque ynZfO2kf  
f<Y g_TG  
nOU.=N v`  
@5cY5e*i{  
提示要求付款to present for payment j$r2=~1  
3:3>k 8  
Jy-V\.N>s  
Vd A!tL  
见票即付持票人payable to bearer o AM)<#U>  
>'&|{s[m  
!Gh*Vtd8-  
p9~$}!ua  
支付指定人payable to order "E7YCZQR  
rC6{-42bb  
evz@c)8  
4u7^v1/  
已过期||无效out of date||stale P u,JR  
"Pzh#rYY~W  
qyR}|<F8*  
e0`5PVJ  
请给出票人R/D||refer to drawer  1"RC!  
BSyS DM  
\s,~|0_V  
f SMy?8  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds q4Y7 HE|ym  
G`,M?l mL  
S H6T\}X:  
/vw$3,*z  
文字与数字不一致words and figures differ 4&G #Bi  
Dn+hI_"# _  
\y+@mJWa  
J{PNB{v  
支票 8]xYE19=  
i?'|}tK  
时间已过account closed W]M Fq5.  
 x]~&4fp  
0uJ??4N9  
|_%q@EID  
更改处应加盖印章alterations require initials sQLjb8!7  
sQMfU{S /  
WO[O0!X  
X> U  _v  
#?7g_  
F_nXsKem  
时间已过effects not cleared :rEZR`  
5a2+6N  
3?<LWrhV3  
m tVoA8(6  
停止付款payment stopped 1i@a? 27|  
]+T$ D  
Fq'Ds[wd5  
gm7 [m}  
支票毁损cheque mutilated xtzkgb,0[  
SL?YU(a  
QNGp+xUHJ9  
B9S@G{`  
汇款||寄钱to remit||to send money il$eO 7  
rYrvd[/*&(  
m`Pk)c0  
OZQN&7  
寄票供取款||支票支付to send a cheque for payment aA'of>'ib|  
__`6 W1  
mi@ni+2Tn  
oH(=T/{  
寄款人a remitter <l<6W-I   
F[]6U/g n  
05o<fa2HE  
R _Z 9 aQ  
收款人a remittee <yw56{w,  
K<M WiB&  
'CCAuN>J  
B{>x  
国外汇票foreign Bill ZNJ<@K-  
Z=(Tq1t  
bRK\Tua 6  
I6 PReVIb  
国内汇票inland Bill c"/H v  
X}`39r.  
XzPUll;ZU  
)a<MW66  
跟单汇票documentary bill  C~T*Wlk  
#?'@?0<6  
g1~wg$`S8S  
-x-EU#.G  
空头汇票accommodation bill z&CBjlh  
ym'!f|9AA  
Bv#? .0Ez;  
me$nP}%C&  
原始汇票original bill m+xub*/  
2IXtIE  
vK$wc~  
HJt '@t=Ak  
改写||换新票据renewed bill |BXp`  
DSlO.) dHu  
cJzkA^T9  
kc<5wY_t  
即期汇票sight bill||bill on demand <TgVU.*  
`@{(ijg.  
9V>C %I  
RV%)~S@!R  
…days after date||…days after date…日后付款 M,<UnAVP-  
Ezr q2/~Q  
,JfP$HJ  
;9' ] na  
…months after date||…months after date…月后付款 d '\ ^S}  
:KS"&h{SY  
c[Z#q*Q  
MhIHfW]b  
见票后…日付款…days after sight||…days sight dtig_s,)D  
p!K^Q3kO  
nX8ulGGs  
I8k+Rk*  
见票后…月付款…months after sight||…months sight LuVL <W  
j{6O:d6([$  
ll*Ez"  
1p=bpJC  
同组票据set of bills ??lsv(v-  
X$_pDF&\z  
{u4AOM=)  
@U9`V&])F[  
单张汇票sola of exchange||sole of exchange H3( @Q^9  
)>@%;\qV  
]~ !CJ8d  
,.0B 0Y-X  
远期汇票usance bill||bill at usance pl/e k0QX  
NDJP`FI  
`uC^"R(m  
zx@L sp  
长期汇票long bill N?O^"  
&"7+k5O  
wj5,_d)  
M>xT\  
短期汇票short bill POf xN.  
PsOq-  
a'r1or4  
v# e*RI2}  
逾期汇票overdue bill 00@F?|-j  
`q Ryh}Ax"  
PcjeuJZ  
Q\N >W+d  
宽限日期days of grace @!^Y_q  
+ WT?p]  
`G%h=rr^c  
!M(SEIc4A  
电汇telegraphic transfer (T.T) >< VUly  
HDaeJk  
trB-(B%5  
VP<LY/'f  
邮汇postal order||postal note (Am.)||post office order||money order z[K)0@8 6  
t+\<i8  
~(B%E'  
{ ft |*  
本票promissory note (P/N) r! [Qpb-:  
l dp$jrNLr  
y>7 r;e  
^E.mG>  
押汇负责书||押汇保证书letter of hypothecation db&!t!#,  
Fk9]u^j  
Zr=B8wuT  
r$Ni>[as  
副保||抵押品||付属担保物collateral security F{rC{5@fj  
o-JB,^TE  
Ya(3Z_f+VZ  
a <Iikx  
担保书trust receipt||letter of indemnity -*O L+  
.gt;:8fw{  
BzV97'  
f1sp6S0V\  
承兑||认付acceptance 3Tp8t6*nL  
*`LrvE@t  
{fjBa,o #  
MWK)Bn  
单张承兑general acceptance rhZ p  
2 /*z5  
%LD(S*>7  
{u -J?(s}  
有条件承兑qualified acceptance 4wGBB{X  
ivB,s5<  
sx]{N  
A/"2a55  
附条件认付conditional acceptance RCoDdtMo  
ydj*Jy'  
QpRk5NeLe  
Q laoa)d#  
部分认付partial acceptance   ?M6)O?[  
    
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