论坛风格切换切换到宽版
  • 2909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。   Jq'8"  
会计报表statement of account 5z!$=SFz  
ezp%8IZ;  
UgC65O2  
JUpV(p"-r  
往来帐目account current 7*{f*({  
c _D(%Vf5  
]2wxqglh)  
I'BhN#GhX  
现在往来帐||存款额current accout Wjw ,LwB  
zTw"5N  
`Zm6e!dH-  
 Qw}1q!89  
销货帐account sales LnI  
$ItjVc@U  
6p)AQTh>  
_xp8*2~-  
共同计算帐项joint account '|zrzU=  
akzGJ3g  
WK>|IgK  
VWvSt C  
未决帐项outstanding account yijP  
Zp9. ~&4o-  
F^ 75y?  
`.W2t5 Y  
贷方帐项credit account||creditor account :x*)o+  
o[Jzx2A<  
KkA)p/  
64zOEjra  
借方帐项debit account||debtor account &Vz$0{d5  
T$xB H  
&vp KBR ^  
Icnhet4  
应付帐||应付未付帐account payable 9 Ux(  
[X.bR$>  
3 !@  
go uU  
应收帐||应收未收帐account receivable 'BjTo*TB]Z  
L=4+rshl!_  
:CyHo6o9  
\!-BR0+y;  
新交易||新帐new account  <OMwi9  
52e>f5m.  
vju FVJwL  
YA4D?'  
未决帐||老帐old account ::|~tLFu  
^}_Ka//k  
>.iF,[.[F<  
M6)  G_-  
现金帐cash account Wh)D_  
hy5[ L`B  
&0F' Ca  
]%' AZ`8  
流水帐running account +3)r szb72  
pjWRd_h.  
k {*QU(  
\H fAKBT  
暂记帐||未定帐suspense account !@ ^6/=  
 ) (G9[DG  
]:|B).  
r7m~.M+W"  
过期帐||延滞帐overdue account||pastdue account fK J -/{|  
g'(bk@<BP  
;o_F<68QP  
4ba*Nc*Yc  
杂项帐户sundry account pH1!6X  
,QY$:f<  
9P?0D  
f!9i6  
详细帐单||明细表detail account O *sU|jeO  
mlnF,+s  
3 jZMXEG)  
i+Z)`  
呆帐bad account b(iF0U>&  
q&3 ;e4  
va6Fp2n<1*  
uE-(^u  
会计项目title of account )6OD@<r{  
r ;#"j%z  
j9p6 rD  
oP&/>GmXL  
会计薄||帐薄account-book D}_.D=)  
^#9385  
1 /. BP  
;tjOEmIiU  
营业报告书||损益计算表account of budiness||business report U'fP  
AUnfhk@$  
d*@T30  
T ozx0??)  
借贷细帐||交验帐account rendered Fc~G*Gz~Z|  
SH%NYjj  
|R`"Zu`  
8dGsV5"*  
明细帐account stated AkhG~L  
FlqGexY5  
fkA+: j~z_  
(jT)o,IW&  
与…银行开立一户头to open an account with W0qR? jc  
?Nos;_/  
*_(X$qfoW  
4Yj1Etq.E  
与…银行建立交易to keep account with "r9Rr_, >  
=)a24PDG  
-$Oh.B`i  
$R9D L^iD  
继续记帐to keep account d>QFmsh-  
:gVUk\)  
l2D*b93  
LP2~UVq  
与…有交易to have an account with WyN ;lId  
mUYRioNj  
VoU8I ~  
EL 5+pt  
作成会计帐||有往来帐项to make out an account with v=U<exM6%  
]3KeAJ  
acd[rjeT  
O'<V[Y} 6  
清算||清理债务to make up an account e &6%  
FK%b@/7s~  
F.9}jd{  
c_J9C Kqc  
清洁帐目||与…停止交易to close ones account with |xO*!NR  
t R^f]+Up  
cD !,ZL  
dWAt#xII  
结帐to close an account -+R,="nRQ  
BoD{fg  
:U6` n  
JJ: ku&Mb  
清理未付款to ask an account||to demand an account AO#9XDEM  
;Afz`Se1@  
[Vd$FDki  
{,>G 1>Yv  
结清差额to balance the account with 9vI~vl l  
a<cwrDZ  
o!a,r3  
<b 5DX  
清算to settle an account||to liquidate an account||to square an account 7'0Vb !(  
,f }$FZ  
I/E9:  
8mI(0m'  
审查帐目||监查帐目to audit an account $:9t(X)H  
[+ud7l  
V9c.(QY|f  
5'2kP{;  
检查帐目to examine an account EVmBLH-a  
x#1 Fi$.  
C6!F6Stn]g  
oC0ndp~+&  
转入A的帐户to charge the amount to As account Uh }PB3WZ  
.-gJS-.c  
%a%xUce&-X  
at uqo3  
以计帐方式付款to pay on account w~lH2U'k}  
Jf YgZ\#  
"Q?+T:D8|  
.. `I <2  
代理某人||为某人on ones account||on account of one |T:R.=R$~  
Q,U0xGGz  
gZ@+62  
9+ 'i(q z  
为自己计算||独立帐目on ones own account LrU8!r`a  
 N' hT  
}b_Ob  
I8xdE(o8+  
由某人收益并负风险on ones account and risk||for ones account and risk ug3\K83aj/  
7KC>?F  
\ .xS  
f%G\'q]#F  
由某人负担for ones account||for account of one EX,>V,.UV  
jn(x-fj6R  
C'6I< YX  
>pq~ &)^u  
按某人指示||列入某人帐户by order and for account of one : |'(T[~L  
Z.VKG1e}  
nrac )W  
1lw%RM  
列入5月份帐目for May account zdN[Uc+1Bd  
atL<mhRz  
Wjb_H (D  
PK|-2R"M  
编入某中帐项下to pass to the account of||to place to the account of h"FI]jK|}  
]# :WL)@  
g'.OzD  
yD+4YD  
寄出清算书to send in an account||to send in render an account ,54z9F`  
QLqtE;;)JK  
fU>l:BzJ K  
l=?e0d>O  
支票薄cheque book +,e#uuj$p  
:_e[xB=Yy  
o1AbB?%=  
e]4$H.dP  
支票陈票人cheque drawer cBxGGggB  
,s8/6n#  
xf,[F8 2y  
t2[/eM.G  
持票人cheque holder Y'U1=w~E  
us.#|~i<h  
VF`!ks  
5B=uvp|Y  
不记名支票cheque to bearer||bearer cheque F0$w9p  
JFT$1^n  
*5)UIRd  
Q'OtXs 80  
记名支票||认人支票cheque to order ,`geOJn'  
%"WENa/t  
eiMP:  
>wW{ $  
到期支票antedated cheque O= S[ n  
juF9:Eah  
/ VYT](  
dl4n -*h  
未到期支票postdated cheque L FWp}#%  
b-u@?G|<  
u8-6s+ O  
(*S<2HN5  
保付支票certified cheque VYG@_fd!x  
)r e<NE&M  
sVHF\{<  
g,,wG k  
未获兑现支票,退票returned cheque }UPC~kC+Z  
o/Ismg-p  
w6BBu0,KC  
/4x\}qvU  
横线支票crossed cheque v>8.TE~2  
M@[W"f Wq  
wgFX')l:  
ebBi zc=  
普通横线general crossing Y 9$jJ1V  
.W{CJh  
lHM+<Z  
{H)7K.hQN  
特别横线special crossing `2f/4]fY  
wAHuPQ&_Q  
o GuAF q  
NBk0P*SI  
空白支票blank cheque "xlR>M6e  
a>47k{RSzE  
 ZiPeP  
^yW['H6V  
失效支票,过期支票stale cheque ,p|Q/M^  
NjIPHM$g  
/43l}6I  
,`f]mv l  
普通支票open cheque 48:xvTE?N  
3Q,&D'];[  
i^DMnvV.  
 }u8(7  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount "z9C@T  
3t-STk?  
]'5Xjcx  
~vXbh(MX  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges oJA_" xp  
30v xOkS  
l`"?K D  
t=B1yvE "  
支票换现金||兑现to cash a cheque (_ G>dP_  
.57p4{  
f#z:ILG=  
t+v %%N_  
清理票款to clear a cheque ==Egy:<:Q  
G2|jS@L#  
ao)';[%9s  
T\9[PX<  
保证兑现to certify a cheque xt|^~~ /  
YYpC!)  
DgT]Nty@b  
!7DDPJ~  
填写支票数额to fill up a cheque x$q}lJv_  
)#i@DHt=  
NVRzthg%c_  
#1-WiweO  
支票上划线to cross a cheque ~6 1b^L}$  
w=#'8ZuU  
'LMj.#A<g  
*Z#OfB4}  
开发支票to make out a cheque p6%Vf  
=mXC,<]  
Y\9}LgIvr  
[mzed{p]]  
签发支票,开立支票to draw a cheque||to issue a cheque uE.BB#  
=803rNe  
b- - tl@H  
eA7 Iv{M  
透支支票to overdraw a cheque pa46,q&M  
Cn/WNCzst&  
1r=cCM  
JlYZ\  
背书支票to endorse a cheque OjhX:{"59  
]A2E2~ ~G  
F `7 v  
8xENzTR  
请付票款||清付票款to pay a cheque||to honour a cheque [2-n*a(q  
36Lkcda[  
bL xZ 5C7t  
,<IomA:q4  
支票退票to dishonour a cheque <<!fA ><W  
eyK xnBz  
wF`Y ,@  
R%KF/1;/  
拒付支票to refuse a cheque TR3U<:  
t8-P'3,Q$  
;mEn@@{  
bB?E(>N;  
拒付支票to stop payment of a cheque Tc(=J7*r&  
F ,472H  
%)7t2D  
,gw9R9 x_  
提示要求付款to present for payment |'z8>1  
WGz)-IB!PE  
Dy.i^`7\  
K.xABKPVc  
见票即付持票人payable to bearer 9nN1f@Y  
{A/^;X{N^  
n725hY6}<l  
p=:Vpg<!  
支付指定人payable to order $.vm n,:.  
V<UChD)N`  
{3x>kRaKci  
:V.@:x>id  
已过期||无效out of date||stale |^l_F1+w  
V~/G,3:0y%  
C7S\4rDJ  
],SQD3~9  
请给出票人R/D||refer to drawer o=R(DK# U  
^7y t>  
[XY%<P3D  
$Wj= V  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Uuy$F  
o{y}c->  
K ~mUO  
.yy-jf/  
文字与数字不一致words and figures differ d 5yEgc;z  
FL{?W(M  
+7b8ye  
$ztsbV}  
支票 d#v@NuO6 h  
??"_o3  
时间已过account closed B`mJT*B[  
wNHn.  
tQ{/9bN?P  
1x|3|snz)  
更改处应加盖印章alterations require initials ]zlA<w8   
-~{Z*1`,  
H<Sf0>OA  
dO8 2T3T  
0<%$lr  
-qj[ck(y  
时间已过effects not cleared (j'\h/  
%(6IaqJ[  
F_*']:p  
V^,gpTyv*  
停止付款payment stopped S[K5ofV  
N_T5sZ\  
S-Y{Vi"2  
T2Yf7Sz p  
支票毁损cheque mutilated j+h+Y|4J  
'V7LL1K^>  
-i8KJzPL f  
6axxyh%  
汇款||寄钱to remit||to send money (S!UnBb&  
_<c"/B  
1w=.vj<d8  
4<-Kd~uL  
寄票供取款||支票支付to send a cheque for payment w||t3!M+n  
 _BP%@o  
SxY z)aF~  
,4H? +|!  
寄款人a remitter tQ9%rb  
D 5rH6*J  
<2)AbI+3  
<'4Wne.z!  
收款人a remittee )P(S:x'b0  
Y_Gd_+oJ  
/f[Ek5/-0  
>B{qPrmI  
国外汇票foreign Bill ;JkIZ8!  
*/e$S[5  
G^ GIHd o  
%<>:$4U@]  
国内汇票inland Bill I#MPJ@*WT  
>.qFhO\1so  
r^ Dm|^f#  
\$_02:#  
跟单汇票documentary bill X]y8-}Qf  
zdwQpB,+^  
U:*rlA@_.  
TAUl{??,  
空头汇票accommodation bill +DRt2a #  
)3CM9P'0  
^(TCUY~f&  
lW c[Q1  
原始汇票original bill PaSwfjOnqr  
 G Uu8 N  
/ <(|4e  
yc*cT%?g  
改写||换新票据renewed bill *B3f ry  
x~5,v5R^]  
1vo3aF  
eA1g}ipm  
即期汇票sight bill||bill on demand ,&,%B|gT]  
"9xJ},:-  
T)e2IXGN  
<ci(5M  
…days after date||…days after date…日后付款 -dovk?'Gj  
Ze%S<xT!O  
2;sTSGDG  
2e\"?yOD  
…months after date||…months after date…月后付款 G T~rr*X  
uM$b/3%s  
1#N`elm  
g ba1R  
见票后…日付款…days after sight||…days sight 3YLK?X8  
h1q 3}-  
zmQQ/ 7K  
`mcb0  
见票后…月付款…months after sight||…months sight jlb8<xIC]  
X}'rPz\Lu  
)$p36dWl  
Ia%cc L=  
同组票据set of bills Y"t|0dO%b  
BW;@Gq@N  
}uMu8)Q  
2`Bb9&ut>  
单张汇票sola of exchange||sole of exchange aO$0[-A  
5:38}p9`  
C)m@/w  
06HU6d ,  
远期汇票usance bill||bill at usance jy~hLEt7  
 zr ez*  
r } Wdj  
8o:h/F  
长期汇票long bill )Jvo%Y  
AM?ZhM  
T ^e D  
c@,1?q1 bv  
短期汇票short bill x(>XM:|  
@B0fRG y  
1 ?)h-aN  
y=9fuGL6  
逾期汇票overdue bill E<LH-_$  
+mG"m hF  
WMKxGZg"  
I.t)sf,  
宽限日期days of grace %l%ad-V  
V9ZM4.,OCN  
[6K[P3UZx  
@[FO;4w  
电汇telegraphic transfer (T.T) UK'8cz9  
-^_^ByJe  
R{H8@JLD  
@ebY_*  
邮汇postal order||postal note (Am.)||post office order||money order @=g{4(zR ^  
iPCn-DoIS  
X r o5~G  
maSVqG  
本票promissory note (P/N)  ~9YEb  
2 .Xx)(>  
~Q^.7.-T  
"&qAV'U  
押汇负责书||押汇保证书letter of hypothecation k{!9 f=^   
L5:1dF  
\1?'JdN  
pQZ`dS\  
副保||抵押品||付属担保物collateral security @@3 NSKA  
) F -8  
v"Bm4+c&0  
18~jUYMV  
担保书trust receipt||letter of indemnity q(EN]W],  
KWYjN h#*  
7<:o4\q?m  
t\:=|t,  
承兑||认付acceptance N:KM8PZ&~  
%Ze7d&  
D1ik*mDA=  
<D&  Ep  
单张承兑general acceptance 1D1kjM^Bo  
HOPl0fY$L  
$<VH~Q<  
x*j eCD,  
有条件承兑qualified acceptance a_VWgPVdDS  
D0_CDdW%7  
Dm?:j9o]g  
_b)Ie`a.H  
附条件认付conditional acceptance am 'K$s  
I(3YXv VN  
 `uDOIl  
B$OV^iwxK  
部分认付partial acceptance   o=zl{tZV  
    
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