论坛风格切换切换到宽版
  • 3968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。   F{ vT^/  
会计报表statement of account X4hz\={  
6q>iPK Jt  
$04lL/;  
}15&<s  
往来帐目account current !L9|iC:8  
iY@}Q "  
{N{eOa<HA  
6vNn;-gg.  
现在往来帐||存款额current accout =d5;F`m  
DpmAB.  
~YW;'  
oupWzjo  
销货帐account sales 6%6dzZ  
tk'&-v 'h  
ET9tn1  
xV14Y9  
共同计算帐项joint account x{w|Hy  
)^qXjF  
H*<E5^#dw  
[>p!*%m  
未决帐项outstanding account UJL'4 t/  
_ti^i\8~  
lj&\F|-i  
LHZsmUM(dg  
贷方帐项credit account||creditor account RZpjr !R  
Zi}h\R a  
=eW4?9Uq  
Y}.f&rLe  
借方帐项debit account||debtor account u|$HA>F[  
SFuSM/Pf  
_/P;`@  
hTv*4J&@|  
应付帐||应付未付帐account payable *< fJgc"3  
z$m(@Q  
M+ <SSi"  
z)*{bz]  
应收帐||应收未收帐account receivable 8kU(>' ^_:  
=(TMcu$4`  
@Q ~; @M  
4,QA {v  
新交易||新帐new account V:5aq.o!  
:f7!?^;y>  
A 9l d9 R  
A-myY30  
未决帐||老帐old account aG =6(ec.  
 n'pJl  
U5cbO{\ 3I  
,s}&|+ '"  
现金帐cash account d<=!*#q;o  
mhU=^/X  
wt@TR~a  
QRl+7V  
流水帐running account 2'W# x  
^e]O >CJ  
6_yat q5c  
-3d`e2^&}  
暂记帐||未定帐suspense account bY,dWNS:  
M54czo=l  
`]19}GK~xo  
Imzh`SI,  
过期帐||延滞帐overdue account||pastdue account S%?>Mh?g  
O<>+l*bk  
9$[MM*r  
/: \27n  
杂项帐户sundry account }>,%El/  
5\JV}  
86qQ"=v  
kMEXgzl  
详细帐单||明细表detail account Mt{cX,DS  
i,Jz 7OX  
Ya<KMBi3  
jL 3 *m  
呆帐bad account I) *J,hs1  
_m a;b<I/<  
g?j^d:  
@#o 7U   
会计项目title of account r}|)oG,=  
Ym -U{a  
BjjuZN&  
w ax^iL!  
会计薄||帐薄account-book XCn;<$3w  
jt3W.^6HO  
WoSKN7*  
F$:mGyl5_  
营业报告书||损益计算表account of budiness||business report I%j]pY4  
qM^y@B2MO  
q9^.f9-  
l:#'i`;   
借贷细帐||交验帐account rendered wt_ae|hv  
P6v@ Sn  
/<O9^hA|  
Fgh an.F  
明细帐account stated R iLqMSq  
bgInIe  
8|hi2Qeu,c  
3%x-^.  
与…银行开立一户头to open an account with [a^<2V!vMn  
3],(oQq^  
+@@( C9  
'P&r^V\~(/  
与…银行建立交易to keep account with DAMw(  
>Bm>/%2  
>M m.MNU  
pFo,@M  
继续记帐to keep account h{)`W ]~  
jM'Fb.>~  
~ :B/`1[m  
:c[T@[  
与…有交易to have an account with QX (t @VP  
4 T/ ~erc  
7:. !R^5H  
4tapQgj24  
作成会计帐||有往来帐项to make out an account with `E>o:tff  
f jQIuM  
L#_QrR6Sny  
Hu !<GB~  
清算||清理债务to make up an account $@dPIq4o;}  
>4T7D My  
K~8!Gh{h]  
].gC9@C:$i  
清洁帐目||与…停止交易to close ones account with Zl2doXC  
P\ 2Bx *e  
JQ\o[t  
_p+q)#.W  
结帐to close an account /q`f3OV"  
i}5+\t[Q  
W5 RZsS]  
baf@"P9@\A  
清理未付款to ask an account||to demand an account  $)(Zt^  
\FyHIs  
7^h*rL9  
/Dk`?  
结清差额to balance the account with QVR-`d/  
vmtmiN8;d  
8O^z{Yh7  
@v}M\$N?  
清算to settle an account||to liquidate an account||to square an account 79M` ?xm  
JG'&anbm  
dC">AW  
Jz_`dLL^ w  
审查帐目||监查帐目to audit an account B|BJkY'  
xx%*85<  
bEzy KrN\  
P-\T BS_O  
检查帐目to examine an account }Ot2; T  
XZPq4(,9}  
N5fMMi(O  
&R}2/Mt  
转入A的帐户to charge the amount to As account UrB {jS?  
9'\*Ip^  
`"E<%$|ZQy  
}nNCgH  
以计帐方式付款to pay on account W#<ZaGsq  
J,wpY$93  
)G9,5[  
lem\P_V)  
代理某人||为某人on ones account||on account of one >K;C?gHo  
2ISnWzq;  
j}DG  +M  
pd}af iF  
为自己计算||独立帐目on ones own account Aj2yAg  
lV<j?I~?Q  
 ,O"zz7  
;jpsH?3g  
由某人收益并负风险on ones account and risk||for ones account and risk J$i5A9IUr  
>PiEu->P,  
PF/eQZ*4  
{= l 9{K`~  
由某人负担for ones account||for account of one 'd=B{7k@  
|=4imM7  
HA(G q  
9.$k^|~  
按某人指示||列入某人帐户by order and for account of one -*C+z!?BP  
1C\[n(9  
5i1Xumh 4  
v`pIovn  
列入5月份帐目for May account b\9}zmG[u  
aUX.4#|%  
F:rT.n  
Ny)!uqul*  
编入某中帐项下to pass to the account of||to place to the account of '0>w_ge4  
M2e_)f:  
JN-wToOF  
q~:k[@`.  
寄出清算书to send in an account||to send in render an account D>Dch0{H,:  
|cCrLa2*-  
(Y%pk76d  
8DP] C9  
支票薄cheque book elf2!  
3]1uDgfr  
\"@BZ.y  
ns,qj} #  
支票陈票人cheque drawer k~ZE4^dM  
@'{ m-?*  
}_L,Xg:I  
ACcxQK}  
持票人cheque holder A296 f(  
@e_<OU  
Dy_Za.N2  
VCZ.{MD  
不记名支票cheque to bearer||bearer cheque }<hyW9  
u*J,3o} <  
)a%kAUNj  
*CtO Q  
记名支票||认人支票cheque to order 'XHKhpm<  
.A`Q!  
9'|NF<  
c~a:i=y67  
到期支票antedated cheque MxO0#  
3-5X^!C  
\]eB(&nq  
,f;YJHEx8  
未到期支票postdated cheque syYe0~  
2#bpWk9  
' s6SKjZS  
b+.P4+  
保付支票certified cheque 8f37o/L  
 X)^kJ`  
Z2,[-8,Kx  
MwN.Ll  
未获兑现支票,退票returned cheque ny: 4L{)  
.6m%/-whS  
y JJNr]oq  
U!rhj&n  
横线支票crossed cheque Rh:edQ #  
HH+$rrTT  
oyS43/."  
Bu\:+3)  
普通横线general crossing t`6R)'  
O.%' 47A  
Jf-4Q!  
6 ZutU ~HS  
特别横线special crossing al9L+ruR  
ppjS|l*`  
_{fh/{b1  
I$7#Z!P6|  
空白支票blank cheque  ahno$[  
jW^@lH EU  
Ydw04WEJ  
^x8yW brE  
失效支票,过期支票stale cheque 2aef[TY  
gi|j ! m  
bcp+7b(IB  
bF5mCR:  
普通支票open cheque ,,hW|CmN30  
&> Myf@  
=@F1J7  
SL9]$MmJn  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount #Ont1>T,G  
DdY89R 6  
Z Sj[GI  
&\Es\qVSf  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges L{py\4z'_  
&&/2oP+z  
L 1FT h  
[ &cCE   
支票换现金||兑现to cash a cheque 5.KhI<[  
Z= P]U D  
6  XZF8W  
Dp)5u@I  
清理票款to clear a cheque uAd4 Zz  
1'O++j_%y  
tnv @`xBn  
osS?SuQTE  
保证兑现to certify a cheque vhA 4ol  
R/&Ev$:  
9A@/5Z:v5W  
noali96J  
填写支票数额to fill up a cheque D<-MbK^S  
h[|c?\E z  
+HGPn0As  
v1s.j2T  
支票上划线to cross a cheque @2>A\0U  
[8F1rZ&  
lr>P/W\  
tVB9k xtE  
开发支票to make out a cheque }Zs y&K  
%r1NRg8  
Q{s9 {  
|\PI"rW  
签发支票,开立支票to draw a cheque||to issue a cheque {h< V^r  
l :e&w(1H  
UcZ20inj0  
;'E1yzX^  
透支支票to overdraw a cheque Fx6c*KNX3  
_"b[U T}m  
!fwMkws  
#H0-Fwo  
背书支票to endorse a cheque p_^Jr*Mv  
M0+xl+c+  
,".1![b  
k0@b"y*  
请付票款||清付票款to pay a cheque||to honour a cheque Oz3JMZe  
3PmM+}j 3  
)Z.v fc  
JDp"!x{O  
支票退票to dishonour a cheque }0Q_yuzx0m  
36 &ghx  
C;mcb$@  
zSJSus  
拒付支票to refuse a cheque v:$Ka@v6  
UDBMf2F]  
MBeub S  
AQx:}PO  
拒付支票to stop payment of a cheque z( 00"ei  
F(!9;O5J]  
"s$$M\)T  
F.]D\"0`  
提示要求付款to present for payment (h B+DPi  
3} Xf  
& xAwk-{W  
U ]o  
见票即付持票人payable to bearer bdS  
tsY BZaH  
%< ^IAMkp  
Gr),o6}p  
支付指定人payable to order ZNHlq5  
J~}%j.QQ7  
CyR1.|!@  
)#(6J  
已过期||无效out of date||stale jDWmI% Y.  
>/BMA;`  
] I&l0Fx  
n+'gVEBA  
请给出票人R/D||refer to drawer nM<B{AR5^  
[}mx4i  
Lrrc&;  
// k`X  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5YZh e4R  
_~QiQDq  
AG Ws>  
*F^t)K2  
文字与数字不一致words and figures differ ;4MC/Q/  
M:PEY*4H  
Bu]PNKIi  
h/i L/Q=  
支票 `X8wnD  
6E)emFkQ  
时间已过account closed e|-%-juI  
iAl.(j  
)/p=ZH0[  
-/g<A~+i]$  
更改处应加盖印章alterations require initials _9pcHhJux  
]B2%\}c  
0XSMby?t`  
oAxRI+&|.  
q*^m8  
_{ Np _ (g  
时间已过effects not cleared 2]UwIxzR  
Q?g#?z&Pu\  
X$Y\/|!z  
ns&3Dh(IVP  
停止付款payment stopped )w_hbU_Pb&  
6)h~9iK  
qlNB\~HCe  
Clo}kdkd_  
支票毁损cheque mutilated /a .XWfu  
!>8/Xz~-  
gj@>9  
ty>9i]Y-  
汇款||寄钱to remit||to send money Ai*+LSG  
2Kmnt(>  
.3 S9=d?  
^&z3zFTp  
寄票供取款||支票支付to send a cheque for payment %_L~"E 2e  
h`@z61UI  
8 o  SL3  
W}iDT?Qi  
寄款人a remitter 0hpU9w}12  
W% -`  
qy( kb(J  
Q>yO,H|  
收款人a remittee X 2Zp @q(  
NtDxwzj  
|I2~@RfpO:  
t!&p5wJ*Q  
国外汇票foreign Bill IQ $ /|b/  
+=Y$v2BZA3  
f{w[H S,z  
[!S%nYs&8L  
国内汇票inland Bill 1Xkl.FcFw  
( d1ho=  
f~R`RBZ]9  
U:fGIEz{ZY  
跟单汇票documentary bill 7csMk5NU'<  
 5?34<B  
%%{f-\-7Ig  
cR6Rb[9 N  
空头汇票accommodation bill k fY 0u  
Yc-gJI*1  
n48%Uwa,  
8=,?B h".  
原始汇票original bill 5`FPv4   
}Ryrd!3bY  
ayZWt| iHA  
Rebo.6rG  
改写||换新票据renewed bill v m.%)F#@  
rebWXz7  
i{7Vh0n3S-  
CTf39R|7_  
即期汇票sight bill||bill on demand `G<|5pe  
hr?0RPp}  
/_V4gwb}|-  
av>Ff6w)Y  
…days after date||…days after date…日后付款 'R nvQ""  
:OD-L)Or  
=kBWY9 :$,  
3RP\w~?  
…months after date||…months after date…月后付款 RwoAZ]Zg]  
;0nL1R]w(  
1$nuh@-ys  
~kOXMLRg  
见票后…日付款…days after sight||…days sight |5(un/-C  
%&M*G@j  
NI2-* G_M  
4v#A#5+O E  
见票后…月付款…months after sight||…months sight a/gr1  
,h },jkY4  
r}|a*dh'R  
9D @}(t !  
同组票据set of bills ;BW-ag \9  
"q7pkxEuJ  
)dF`L   
*|S{%z9>  
单张汇票sola of exchange||sole of exchange B i`m+ob  
HEs.pET\  
R[!%d6jDE  
h Or4C4  
远期汇票usance bill||bill at usance l*|m(7s  
[w}KjV/yi  
a!mdL|eA@  
c#T0n !}  
长期汇票long bill S*(n s<L  
uE&2M>2  
_MzdbUb5,  
r^+n06[  
短期汇票short bill f=Kt[|%'e  
N3|aNQ=X0  
BF(Kaf;<t.  
;s w3MRJ  
逾期汇票overdue bill F=V_ACU  
 m8z414o  
[OwrIL  
 4FcY NJq  
宽限日期days of grace W -ol*S  
iYl{V']A  
ntD8:%m  
rE4qPzL  
电汇telegraphic transfer (T.T) KZI-/H+  
giu8EjzK  
3.D|xE]g  
+KHk`2{y~  
邮汇postal order||postal note (Am.)||post office order||money order c3|/8  
Wfj*)j Q  
\:_!!   
(!dwUB  
本票promissory note (P/N) rtk1 8U-  
h2 mU  
r]O8|#P,Z$  
d>jRw  
押汇负责书||押汇保证书letter of hypothecation V>B*_J,z.  
gpe-)hD@R  
}OLBE hGs  
]tO9<  
副保||抵押品||付属担保物collateral security nISfRXU;  
d;LBV<Z?  
b`X"yg+  
.> |]Lo(=l  
担保书trust receipt||letter of indemnity ?G$X 4KY6`  
] KR\<MJK  
5: O,-b&  
YLe$Vv735  
承兑||认付acceptance TF;}NQ  
'/K-i.8F  
jthGNVZ  
Zmr*$,v<y  
单张承兑general acceptance [iT#Pu5  
6>; dJV  
Vv5#{+eT;  
H2D j`0  
有条件承兑qualified acceptance 7d'gG[Z^^  
1 Ll<^P  
@Z%I g  
h]#bPb  
附条件认付conditional acceptance AHtLkfr( r  
'UL"yM  
f/K:~#k  
yct^AN|%  
部分认付partial acceptance   qra5&Fvb  
    
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