论坛风格切换切换到宽版
  • 2035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。   /%{Qf  
会计报表statement of account i_{b *o_an  
^Q9!DF m  
!(i}FFn{:  
aovw'O\Q  
往来帐目account current 1m4Xl%KS>  
&UxI62[k  
CzfGb4  
W[SZZV_(tu  
现在往来帐||存款额current accout jU2 vnGw_  
[))TL  
xgq `l#  
p*C|kEqk  
销货帐account sales 61pJVOe  
X:kr$  
;_6 CV  
z@Uf@~+U  
共同计算帐项joint account n\w2e_g;N  
xcM*D3  
~cH3RFV  
 3PUyua'  
未决帐项outstanding account \'hZm%S  
4S1\5C9  
$2/v8  
i(m QbWpN  
贷方帐项credit account||creditor account U+ANSW/  
0K'^g0G  
)cV*cDL1j  
&xLCq&j 1  
借方帐项debit account||debtor account oY<R[NYKu  
z,K;GZuP  
[Ol~}@gV  
LK:Jkjp^  
应付帐||应付未付帐account payable R5& R ~1N  
60z8U#upM  
[]l2 `fS#  
JU3to_Io  
应收帐||应收未收帐account receivable +rFAo00E|  
x%RG>),U  
bmQ-5S E  
3L^]J}|  
新交易||新帐new account ^\Epz* cL  
Z/G?w D|B  
t.pn07$  
gGE&}EoLU  
未决帐||老帐old account %EE Q ^lm  
6-Id{m x  
9p4=iXfR  
+x]3 - s  
现金帐cash account FH)_L1n  
H&So Vi_V  
brEA-xNWQ  
2(i| n=  
流水帐running account SIZZFihcYh  
oM(8'{S=  
KdXqW0nm  
EE5mVC&  
暂记帐||未定帐suspense account 0s!';g Q  
ybU_x  
S LU$DW;t  
XiO~^=J  
过期帐||延滞帐overdue account||pastdue account "[dfb#0z`  
enT[#f[{  
({0:1*lF@  
r (KAG"5  
杂项帐户sundry account %R^*MUTx  
?/q\S  
ps_q3Cyp  
; <l#k7/  
详细帐单||明细表detail account t.Yf 8Gy  
Tfp^h~&u  
8Z!Mad  
Q<>b3X>O  
呆帐bad account s("\]K  
.$ ]-::&  
Qs,4PPEg  
1) Nj.#)  
会计项目title of account x|$|~ 6f=n  
+Z e;BKZ3  
yT-qT_.  
SS6K7  
会计薄||帐薄account-book T^icoX=c4  
^Lv )){t  
iAo/Dnp2J  
L6./5`b s  
营业报告书||损益计算表account of budiness||business report h + <Jv   
/B<QYvv  
E NrcIZ  
)&j@={0  
借贷细帐||交验帐account rendered MdDL?ev  
\Oxyc}&  
^^B~v<uK  
8"}8Nrb0  
明细帐account stated ;;|.qgxc~  
Y@Ur}  
{fJCj152.  
/2'l=R5#  
与…银行开立一户头to open an account with *yv@B!r  
 {H*  
`|2g &Vn  
c~+KrWbZ~  
与…银行建立交易to keep account with t:"3M iM=c  
20# V?hX3  
WbwwI)1  
[1nUq!uTm  
继续记帐to keep account l b;P&V  
6Ey @)p..E  
zpjE_|  
~jzjJ&O&  
与…有交易to have an account with <eZ*LK?   
8S7#tb@3  
^J;rW3#N8  
m}7Nu  
作成会计帐||有往来帐项to make out an account with 6Yl+IP];i  
{isL<  
L{rd',  
*M/ :W =,t  
清算||清理债务to make up an account aS``fE ;O  
S=j pn  
}3_ >  
L5'?.9]  
清洁帐目||与…停止交易to close ones account with FGzKx9I9  
[+_>g4M~%  
bz}-[W+  
BOWOH  
结帐to close an account A"z9t#dv@  
9s1^hW2%Q  
!ewT#afyu(  
J;=T"C&  
清理未付款to ask an account||to demand an account s94 *uZ(C/  
 O4Q"2  
0U~*uDU  
+I?k8 ',pi  
结清差额to balance the account with K?Sy ?Kz  
A'.=SA2.Y  
zez|l  
+~~2OUL  
清算to settle an account||to liquidate an account||to square an account `ZbFky{  
Ch\__t*v!  
#IJe q0TVB  
Tw7]   
审查帐目||监查帐目to audit an account ~GcWG4  
k  <5g  
KK6n"&TVa  
VFzIBgJ3  
检查帐目to examine an account JHXkQz[Jb  
s_a jA  
0 zE@?.  
lB0`|UEb (  
转入A的帐户to charge the amount to As account Vn_~ |-Wt  
!JyY&D~`  
TkJ[N4'0  
#?V rt,n  
以计帐方式付款to pay on account N/ f7"~+`  
wJNm}Wf  
Ij$C@hH  
=~k c7f{  
代理某人||为某人on ones account||on account of one ""Da 2Md  
Mc <u?H  
+<j7^AEG  
fvcS=nRQv  
为自己计算||独立帐目on ones own account 7}g4ePYag  
6JDaZh"=K  
<N1wET-  
dFF=-_O>  
由某人收益并负风险on ones account and risk||for ones account and risk l#`G4Vf  
Fs].Fa  
[:FiA?O]  
u*TC8! n  
由某人负担for ones account||for account of one N+h05`  
!?(7g2NP)  
TS#[[^!S  
:8!RGtn  
按某人指示||列入某人帐户by order and for account of one |K"Q>V2y  
;8eKAh  
0/b  _T  
7jgj;%  
列入5月份帐目for May account LP=j/qf|  
fT|A^  
W*t] d  
xH xTL>,?  
编入某中帐项下to pass to the account of||to place to the account of xbm%+  
mL =d E Q  
%VH,(}i  
C+ll A  
寄出清算书to send in an account||to send in render an account 3f] ;y<Km  
#3QPcoxa  
IQRuqp KL  
8 {V9)U  
支票薄cheque book ca{MJz'  
pL5cw=  
mAtqF %V  
Aj)Q#Fd[  
支票陈票人cheque drawer Ic9L@2m  
+yp:douERi  
<;6{R#Tuh  
6e%@uB}$  
持票人cheque holder >%k6k1CZ  
/{\ /e"5  
]7O<|8n!d  
`o JQA$UD  
不记名支票cheque to bearer||bearer cheque y %Q. (  
 ch8a  
A^>@6d $2  
MLu!8dgI  
记名支票||认人支票cheque to order V0=%$tH  
t$18h2yOL  
ZpV]X(Px(o  
wSN9` "  
到期支票antedated cheque x9vSekV  
q(6.VU@  
D o/R.Mgy*  
?vFy3  
未到期支票postdated cheque kh5a>OX  
94rSB}b.O  
_x!id f  
"XR=P> xk  
保付支票certified cheque  X0VS a{  
%.Ma_4o Z  
#i[:oC6m:  
DB5J3r81  
未获兑现支票,退票returned cheque q 84*5-  
mGjB{Q+  
;:P4~R  
m2c'r3UEu  
横线支票crossed cheque jYHnJ}<  
^#Ha H  
apo)cR  
Vr1}Zv3K'  
普通横线general crossing cb|+6m~  
\c< oVF'  
|O{N_-];.  
+/~]fI  
特别横线special crossing hOY@vm&  
%MeAa?G-#  
mn7I# ~  
fp)SZu_*  
空白支票blank cheque V\cbIx(Z^  
IZ=Z=k{  
ppyy0E^M  
rwRZGd *p  
失效支票,过期支票stale cheque rH 3U;K!  
[';o -c"!  
'J,UKK\5  
L4>14D\  
普通支票open cheque jeu'K vhe  
/)ZjI W"|  
KD kGQh#9  
 b`jR("U  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Ew/MSl6}  
 g\q .  
|_;kQ(,  
Kh]es,$D  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges v$y\X3)mB  
@t%da^-HS"  
-9b=-K.y  
_3`G ZeGV  
支票换现金||兑现to cash a cheque 4uXGp sL  
$*C }iJsF  
kR<sSLEb  
yu;EL>G_AY  
清理票款to clear a cheque Bhv;l/K])  
LT%~C uf  
o?baiOkH  
7{#p'.nc5  
保证兑现to certify a cheque D!`[fjs6A  
|]&3*%b@  
:'[?/<iTg  
.I`>F/Sjr  
填写支票数额to fill up a cheque 5U2%X pO   
mdc?~??8  
F5*-HR  
8{>|%M  
支票上划线to cross a cheque G4|C227EO  
sp\6-*F  
{"p ~M7  
XJ7B?Z g  
开发支票to make out a cheque mI&3y9; (  
vPnS`&  
Ku[q #_7  
6()Jx%  
签发支票,开立支票to draw a cheque||to issue a cheque XRPJPwes]  
JI@iT6.%IX  
D <iG*I  
C6e5*S  
透支支票to overdraw a cheque v[$e{Dz(  
ie1~QQ  
{QEvc  
3o rSk  
背书支票to endorse a cheque K3zY-yIco  
@1j*\gYz  
@WazSL;N  
RPX.?;":  
请付票款||清付票款to pay a cheque||to honour a cheque R ~=c1bpdq  
g3ukx$Q{>  
o "r  
#'/rFT4{v  
支票退票to dishonour a cheque zw3I(_d[  
K"l~bFCZ8  
/ B!j`UK  
Ox)<"8M  
拒付支票to refuse a cheque ;1~n |IY  
*L<EGFP  
%RW*gUvc]  
'l < #;{  
拒付支票to stop payment of a cheque `C4(C4u  
UR^r>  
ZKI8x1>Iq  
BiU>h.4=\(  
提示要求付款to present for payment i6bUJtL  
1 Ne;U/  
~vYFQKrb  
5B%KiE&p  
见票即付持票人payable to bearer OTYkJEC8\N  
5]G%MB/|$  
U>n[R/~]  
5xc e1 [  
支付指定人payable to order d\-*Fmp(S  
hGKQK ^bn  
/Igz[P^\9  
?jmL4V2-f  
已过期||无效out of date||stale I*3 >>VN  
0<V/[$}\D  
]R~ hzo  
8A0a/ 7Lj  
请给出票人R/D||refer to drawer /{j._4c  
dOaOWMrfdf  
|7 K>`  
BuvnY  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .8'c c8  
x'-gvbj!  
(e;/Smol  
A pzC  
文字与数字不一致words and figures differ |Fx *,91  
8yIBx%"4MH  
r 7R39#  
R o{xprE1  
支票 iYiTkq  
SDbkPx  
时间已过account closed C6gp}%  
N~b0b;e  
Ca5LLG  
B3yTN6-  
更改处应加盖印章alterations require initials aQHR=.S]X  
I@qGDKz;  
qQf NT.   
tW!*W?  
Ze /\IBd  
~ p'|A}9[/  
时间已过effects not cleared AP`1hz4].-  
%INkuNa8\  
e)s l  
Y4N7# 5  
停止付款payment stopped R:l&2  
"([gN:   
d %FLk=]  
3 [#Rm>,Vu  
支票毁损cheque mutilated p5"pQe S  
'pUJREb  
*N: $,xf  
k&L/Jzz I  
汇款||寄钱to remit||to send money Aua}.Fl,  
;Y8>?  
s;l"'6:_  
FzSL[S4i  
寄票供取款||支票支付to send a cheque for payment TC2%n\ GH*  
@ G!Ir"Q  
Xe:rPxZf~  
}%c>Hh  
寄款人a remitter MGK?FJn_?  
sZ7,7E|_  
Kwm_Y5`A  
O> _ F   
收款人a remittee >S0kiGDV{  
@*|UyK.   
<_k A+&T  
_u;pD-  
国外汇票foreign Bill KSS]%66Y  
vgDpo@fz8  
O8>&J-+2  
KiFTj$w,  
国内汇票inland Bill ~xDu2 -5  
.x] pJ9  
:.=j)ljTx  
x)Zm5&"Gg  
跟单汇票documentary bill ,B_tAg4~  
)FG/   
bJ9*z~z)e  
?7lW@U0  
空头汇票accommodation bill av5a2r0W1  
 y<m[9FC}  
br TP}A  
N5`z S79W  
原始汇票original bill t,r:= '  
8sBT&A6&j  
V?0IMc  
0s{7=Ef  
改写||换新票据renewed bill ;/pI@C k  
cX4]ViXSr  
(C uM*-  
0y/31 hp  
即期汇票sight bill||bill on demand -F*vN'  
ypGt6t(;  
4{vEW(  
f52P1V]  
…days after date||…days after date…日后付款 E y9rH_  
|& jrU-(  
XjP;O,x  
 f}*:wj  
…months after date||…months after date…月后付款 mvTp,^1  
Z1v~tqx  
\/\w|j  
f)a0!U 44  
见票后…日付款…days after sight||…days sight 6r D]6#D  
ZQ*Us*9I  
b5Q>e%i#  
9iM%kY#)W  
见票后…月付款…months after sight||…months sight WcM\4q@  
H[OgnnM  
E,K>V:P*  
Y6)o7t  
同组票据set of bills YHu]\'Ff  
>mR8@kob<  
v@M^ukk'}  
zA.0S m  
单张汇票sola of exchange||sole of exchange 1iLU{m9  
~LOE^6C+~o  
)u=W?5%=}  
"dDrw ]P;  
远期汇票usance bill||bill at usance ; Ad5Jk  
f.66N9BHL,  
E'U x2sh  
[Y@>,B!V  
长期汇票long bill 1 JIU5u)  
B@6L<oZ  
uD&B{c+a  
=xI'|%  
短期汇票short bill !`Rh2g*o9  
<GNLDpj  
^}d]O(  
2(xC|  
逾期汇票overdue bill 2Kz+COP+  
:OY~Q3 @  
2L^)k?9>g+  
\@:,A]  
宽限日期days of grace 7R2O[=Szq  
EX`P(=zD  
D%YgS$p[M$  
&&X,1/  
电汇telegraphic transfer (T.T) pD732L@q  
GrL{q;IO  
mU h]`/MK$  
y~ =H`PAE  
邮汇postal order||postal note (Am.)||post office order||money order J/?Nf2L4  
p?:5 U[KM  
YZBh }l6t  
~t`s&t'c|  
本票promissory note (P/N) B;1qy[  
w6% Q"%rp  
C|$q Vh>  
HB/V4ki  
押汇负责书||押汇保证书letter of hypothecation )#}>,,S  
8-#%l~dr  
d,"LZ>hNY*  
5~JT*Ny  
副保||抵押品||付属担保物collateral security BPba3G9H  
)\fY1WD  
1PkCWRpR  
u]J@65~'b  
担保书trust receipt||letter of indemnity ` R6`"hx$  
FRBu8WW0L  
N6U d(8*  
u*l|MIi6J  
承兑||认付acceptance _/s"VYFZ  
g>@JGzMLP  
??rS h Mu  
9t"Rw ns  
单张承兑general acceptance V8?}I)#(7  
fd\RS1[  
yw3"jd cl  
y/lF1{}5  
有条件承兑qualified acceptance XIHN6aQ{X  
p T(M>LP83  
} { o !  
e3?=1ZB  
附条件认付conditional acceptance z$32rt8{`v  
gE-y`2SU  
BM%wZ: s  
WNjwv/  
部分认付partial acceptance   La26"C"X  
    
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