论坛风格切换切换到宽版
  • 3444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。   fR|A(u#9  
会计报表statement of account e# bn#  
liSmjsk  
`{Ul!  
Cyp'?N  
往来帐目account current /( LL3cZK  
j<x_&1  
*h|U,T7ew  
;=N# `l  
现在往来帐||存款额current accout 5X+A"X ;C  
16 $B>  
Je{ykL?N  
q:(%*sY>  
销货帐account sales Xeaj xcop#  
/E>e"tvss  
{8aTV}Ha2  
n|;Im&,  
共同计算帐项joint account Y0>y8U V  
626r^c=  
xfQ1T)F3g  
26nx`w?j(  
未决帐项outstanding account ceV}WN19l  
7L??ae  
 =Uh$&m  
^s=8!=A(  
贷方帐项credit account||creditor account ]tD]Wx%  
v1[29t<I!  
ys~x $  
6 r"<jh#  
借方帐项debit account||debtor account 3Y &d=  
+0~YP*I`/  
HhpDR  
_L PHPj^Pg  
应付帐||应付未付帐account payable 9my^ Y9B  
pGZ8F  
@VBcJ{e,  
Zh,71Umz  
应收帐||应收未收帐account receivable j F>[?L  
<m m[S  
z}@7'_iJ  
YN,A )w:]  
新交易||新帐new account Ngwb Q7)  
"{n&~H`  
RpK@?[4s  
R2;  
未决帐||老帐old account g{Rd=1SK]  
`gJ(0#ac  
S:Hl/:iV  
\8 ":]EU  
现金帐cash account Kgv T"s.  
O=lzT~G| 4  
%RVZD# zr  
y(&Ac[foS}  
流水帐running account phK/   
d1*< Ll9K  
/mHqurB  
GeqP Rah  
暂记帐||未定帐suspense account ,bd_:  
2|,VqVb  
u y+pP!<  
dveiQ  
过期帐||延滞帐overdue account||pastdue account lk!@?  
.6> w'F{>  
j+!v}*I![  
omFz@  
杂项帐户sundry account ?5p>BER?  
>usL*b0%  
E @\e$?*X  
K'xV;r7Nt  
详细帐单||明细表detail account O2+6st  
>eaaaq9B-  
G5!^*jf  
@d_M@\r=j  
呆帐bad account RNL9> 7xV  
)_:NLo:  
Fcx&hj1gQ  
t7pFW^&  
会计项目title of account 3'Rx=G'  
0"R|..l/  
~~.}ah/_d  
gIfh3D=yX  
会计薄||帐薄account-book IgzQr >  
E$e5^G9  
Smh,zCc>s  
,+VGSd  
营业报告书||损益计算表account of budiness||business report @CoIaUVP  
V+\Wb[zDJ  
>lm&iF3y  
2eogY#  
借贷细帐||交验帐account rendered _g8yDfcLG  
=D(j)<9$A  
MA\V[32H  
[UR-I0 s!/  
明细帐account stated l]vm=7:  
+_!QSU,@  
~Ei<Z`3}7"  
^OdP4m( >>  
与…银行开立一户头to open an account with CITc2v3a  
:0/ 7,i  
qK+5NF|  
 }ZI 7J  
与…银行建立交易to keep account with R_KH"`q  
LeQjvW9y  
Sz~OX6L  
S/ *E,))m  
继续记帐to keep account n< ,BmVQ  
SM '|+ d  
t1".0  
9$t( &z=  
与…有交易to have an account with hgmCRC  
Xvv6~  
DXo|.!P=3  
}k0_5S  
作成会计帐||有往来帐项to make out an account with H}!r|nG  
wY#E?,  
`uFdwO'DD  
pmM9,6P4@  
清算||清理债务to make up an account Dv"9qk  
qM`}{ /i  
[ 3Gf2_  
8}[).d160  
清洁帐目||与…停止交易to close ones account with XSDpRo  
Y73C5.dNcE  
[GR; ?R5  
eRYK3W  
结帐to close an account )4OxY[2J  
ixFi{_  
@F eTz[  
eDMO]5}Ht  
清理未付款to ask an account||to demand an account i. "v4D  
2iOV/=+  
8m MQ[#0:}  
hrn+UL:d  
结清差额to balance the account with BLttb  
/(cPfZZ  
pkzaNY/q  
E.TAbD&5(  
清算to settle an account||to liquidate an account||to square an account \<' ?8ri#  
*g% yRU{N  
>j/w@Fj  
WLT"ji0w2  
审查帐目||监查帐目to audit an account (e~N q  
+2{Lh7Ks  
m@c)Xci  
}j%5t ~Qa  
检查帐目to examine an account \85i+q:LuA  
 )2.Si#  
e= AKD#  
oxs#866x  
转入A的帐户to charge the amount to As account q 1,~  
3u=g6W2 F  
u_enqC3  
k:;r2f  
以计帐方式付款to pay on account ! mHO$bQ"  
]esC[r]PJ  
HtFDlvdy]  
[WmM6UEVS  
代理某人||为某人on ones account||on account of one :> '+"M2r  
;TYBx24vD'  
b9krOe *j  
t_^4`dW`  
为自己计算||独立帐目on ones own account 3w=J'(RU  
#e"[^_C@!  
_/|\aqF.  
I,tud!p`  
由某人收益并负风险on ones account and risk||for ones account and risk f#;>g  
@C$]//;  
'DR!9De  
^[[P*NX3  
由某人负担for ones account||for account of one 4dlGxat  
OXA7w.^  
dN q$}  
V0@=^Bls  
按某人指示||列入某人帐户by order and for account of one .Mbz3;i0  
COlqcq'qAu  
[JiH\+XLPs  
dd;~K&_Q/i  
列入5月份帐目for May account \e*]Ls#jS  
?}oFg#m-<L  
9{l}bu/u  
fhiM U8(&  
编入某中帐项下to pass to the account of||to place to the account of ^q5#ihM  
Hl"N}   
u 9e@a9c  
pBHRa?Y5  
寄出清算书to send in an account||to send in render an account 01]f2.5  
)A6<c%d =x  
6P3*Z  
-@'FW*b  
支票薄cheque book 9[4xFE?|  
y[;>#j$  
zhQJy?>'m  
dO'(2J8  
支票陈票人cheque drawer <'u'#E@"sl  
?,z}%p  
cuX)8+  
Nn6%9PX_)  
持票人cheque holder -?\D\\+t  
J.a]K[ci  
:WEDAFq0  
5pX6t  
不记名支票cheque to bearer||bearer cheque /~1+i'7V.,  
MgZ/(X E  
1 MFbQs^  
}BEB1Q}L  
记名支票||认人支票cheque to order _a, s )  
m67V_s,7B  
yi[x}ffdE  
# !=tDc &  
到期支票antedated cheque j 7B!h|  
 mh%VrA q  
6tZI["\   
&=[WIG+rk  
未到期支票postdated cheque *. t^MP  
"]*tLL:`  
P \I|,  
]L jf?tk  
保付支票certified cheque UKGPtKE<  
?,/ }`3Vw  
:FF=a3/"6  
 " bG2:  
未获兑现支票,退票returned cheque R2NZ{"h  
(Ldi|jL  
)X7A  
(FV >m  
横线支票crossed cheque xdPx{"C 3  
637: oT_`O  
ZSw.U:ep$s  
g(g& TO  
普通横线general crossing y_,bu^+*  
MV"=19]  
+ZYn? #IQ  
ZCw]m#lS  
特别横线special crossing f$( e\+ +  
gw(z1L5 n  
7)m9"InDI  
XW9!p.*.U  
空白支票blank cheque Bvj0^fSm  
MD]>g>  
}JfjX '  
*hrd5na  
失效支票,过期支票stale cheque 1YA% -~  
BUFv|z+H  
hZ3bVi)L\  
p_ =z#  
普通支票open cheque <3iMRe  
H]s.=.Ki  
i4Jc.8^9$  
J4utIGF  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount mOSv9w#,  
X]=t>   
(hsl~Jf  
VQI 3G  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ivPg9J1S  
V)^+?B)T  
g`^x@rj`E  
]Dzlp7Y}  
支票换现金||兑现to cash a cheque tkhCw/  
;jPXs  
VL^EHb7  
+(*DT9s+  
清理票款to clear a cheque a?.=V  
*"kM{*3:v  
H]!"Zq k  
&zhAh1m  
保证兑现to certify a cheque Jwp7gYZ  
CARzO7 b\w  
V]N?6\Op  
X 8|EHb<  
填写支票数额to fill up a cheque )+M0Y_r  
E9}C  #  
^.G$Q#y,  
zL it  
支票上划线to cross a cheque ckn~#UE=  
iLz@5Zj8  
8Y3I0S  
5r_|yu  
开发支票to make out a cheque _U0f=m  
VX/#1StC  
q;U,s)Uz^  
:LTN!jj  
签发支票,开立支票to draw a cheque||to issue a cheque _|]x2xb)  
&{RDM~  
ccnK#fn v  
C>~TI,5a3  
透支支票to overdraw a cheque K#xv u1U  
fV:83|eQ  
,47qw0=C  
@KA4N`  
背书支票to endorse a cheque zVD:#d% b  
nie%eC&U  
RyNs6  
*dF>_F  
请付票款||清付票款to pay a cheque||to honour a cheque >MK98(F  
]{kPrey  
w:l "\Tm  
vj*%Q(E6Pt  
支票退票to dishonour a cheque TKjFp%  
@H<q"-J  
m3ff;,  
CNIsZ v@Q  
拒付支票to refuse a cheque + )?J #g  
'!$%> ||S  
V+~Nalm O  
)jC%a6G!  
拒付支票to stop payment of a cheque X@f}Q`{Ymj  
GF WA>5n'  
Hef g[$m  
d\Zng!Z'  
提示要求付款to present for payment +*^H#|!  
MPk5^ua:  
};g"GNy  
Jo}eeJ;k  
见票即付持票人payable to bearer x`?3C"N:<  
ZC}QId  
>3_Gw4S*H  
fzA9'i`  
支付指定人payable to order s{" 2L{,$  
go"Hf_  
l(q ,<[O  
:ivf/x n  
已过期||无效out of date||stale tl].r|yl  
sC;+F*0g  
g*"P:n71  
2m[<]$  
请给出票人R/D||refer to drawer gNhQD*+>{  
m`_ONm'T&  
yZ`wfj$Jj  
yWya&|D9  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds F>cv<l =6l  
A9JdU&  
9K&:V(gmw  
"vsl Z`RU  
文字与数字不一致words and figures differ JG,%qFlk  
_~ &iq1  
((I%'   
+]50DxflA  
支票 ,: ->ErP  
V!dtF,tH  
时间已过account closed &I406Z f7y  
X|8c>_}  
<o= 8 FO  
H4JTGt1"  
更改处应加盖印章alterations require initials 4{l,  
h*Pc=/p  
-tNUMi'  
+@:x!q|^  
hG:|9Sol,  
4g7)iL^#~  
时间已过effects not cleared @gtQQxf"  
.}`Ix'.  
5BJmA2L  
Z: 7fV5b(  
停止付款payment stopped xRsWI!d+|  
r)6M!_]AW  
yH}s<@y;7  
&=k,?TJO>  
支票毁损cheque mutilated GDy9qUV  
TBrPf-Xr  
"x /OIf  
evJ.<{M  
汇款||寄钱to remit||to send money Zsh9>]M L  
jb;hcraR  
(Clkv  
Q1l' 7N  
寄票供取款||支票支付to send a cheque for payment n\.Vqe  
4YX3+oS  
)tnh4WMh}  
;]jNk'oa  
寄款人a remitter d5z`BH.  
I,'k>@w{s  
zZC9\V}R  
@Pzu^  
收款人a remittee m<g~H4  
o\)F}j&b#=  
O5t[  
gOOPe5+ J  
国外汇票foreign Bill D{~fDRR  
19KQlMO.G  
AZ}Xj>=  
[R7Y}k:9U  
国内汇票inland Bill dmN&+t  
~<OSYb  
Ezv Y"T@  
A6iq[b]  
跟单汇票documentary bill R n* L  
QW~1%`  
q\527^ZM  
qc~iQSI  
空头汇票accommodation bill @[i4^  
ig':%2V/  
!GEJIefx_  
VgC2+APg  
原始汇票original bill ,$+V  
M_w<m  
t\j*}# S  
VD]zz ^  
改写||换新票据renewed bill H_<C!OgR  
hzbw>g+  
 H =^`!  
c#tjp(-  
即期汇票sight bill||bill on demand ,tJ" 5O3-  
W#C*5@8  
eS mLf*\G  
m&?r%x  
…days after date||…days after date…日后付款 X=8{$:  
-701j'q{  
YNj`W1  
u4%Pca9(=  
…months after date||…months after date…月后付款 pDCeQ6?  
kO*$"w#X[p  
5vZ^0yFQ  
:s6o"VkW  
见票后…日付款…days after sight||…days sight e?ly  H  
?r2` Q  
N;j)k;  
58J}{Req  
见票后…月付款…months after sight||…months sight e?=^;v%r  
P{+T< bk|  
/U)D5ot<  
.oUTqki  
同组票据set of bills :| 8M`18lZ  
zEyN)  
qXe8Kto  
^ tg<K  
单张汇票sola of exchange||sole of exchange spPNr  
K]" #C  
MsGM5(r:b  
)i^<r;_z  
远期汇票usance bill||bill at usance Y@ksQ_u  
-Z Ugx$  
hUMf"=q+  
]cMqahaY  
长期汇票long bill &&:Y Vd  
C-MjJ6D<  
r^a7MHY1  
os={PQRD  
短期汇票short bill )MchsuF<  
>P @H#=  
TS9|a{j3!  
=i*;VFc  
逾期汇票overdue bill 5BKt1%Pg  
c>Xs&_  
1\>^m  
YLv'43PL  
宽限日期days of grace tL) t"  i  
;J2zp*|  
E:}r5S) 4  
&Ao+X=qw  
电汇telegraphic transfer (T.T) kB|B  
j=aI9p  
'JfdV%M  
6ne7]R Y  
邮汇postal order||postal note (Am.)||post office order||money order Y M\ K%rk  
fNt`?pW H  
` a/%W4  
Y>G@0r BG  
本票promissory note (P/N) kDN:ep{/  
cm[&?  
[@b&? b~K  
~r`9+b[9{  
押汇负责书||押汇保证书letter of hypothecation u TK,&  
^, _w$H  
C:C}5<fk x  
orfO^;qTY  
副保||抵押品||付属担保物collateral security K3;nY}\>  
7/f3Z 1g  
D.Q=]jOs  
^,8)iV0j_  
担保书trust receipt||letter of indemnity `t9? =h!  
<55 g3>X  
X{'q24\F  
5b[jRj6  
承兑||认付acceptance $[&*Bj11Yg  
a]/>ra5{  
qA$*YIlK  
e5B Qr$j  
单张承兑general acceptance )3w@]5j  
I`LuRl w  
`_{`l4i 5  
pDcjwlA%  
有条件承兑qualified acceptance 9Hu/u=vB<  
* %M3PTY\  
jeX^}]x|%  
pxf$ 1  
附条件认付conditional acceptance  }'/`2!lY  
be-~\@  
{v2|g  
Vq;A>  
部分认付partial acceptance   &n?^$LTPY  
    
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