论坛风格切换切换到宽版
  • 2403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。   C1'y6{,@  
会计报表statement of account 2"HTD|yy  
,-hbwd~M  
)Gavjj&uJ  
x3g4r_  
往来帐目account current NXQ=8o9,9  
F^$;hMh%  
81"` B2  
@R}3f6@67  
现在往来帐||存款额current accout  5F+G8  
tAE(`ow/Ur  
mogmr  
5RvE ),  
销货帐account sales  63 'X#S  
B2oKvgw  
Q?;Tc.O"/  
tu Y+n 2  
共同计算帐项joint account J^`5L7CO  
&&m3E=K!^  
.b+ix=:  
a _+?#m  
未决帐项outstanding account 3:MJKS02OD  
{aNpk,n  
3rB0H   
yq49fEgc@U  
贷方帐项credit account||creditor account ax>j3HKi  
J,:&U wkv  
l_/(J)|a  
Yb-{+H8{J  
借方帐项debit account||debtor account e*qGrg(E  
WB?HY?[r  
RYA@{.O  
$:%E<j 4Dn  
应付帐||应付未付帐account payable HO['o{>BL  
xI1{Wo*2C}  
Jn ^b}bk t  
QOo'Iv+EL  
应收帐||应收未收帐account receivable Vn4wk>b}$2  
?*yyne  
7]xDMu'^&f  
>9rZV NMU  
新交易||新帐new account IC&P-X_aP  
MNWI%*0LO  
F'b %D  
fCx (  
未决帐||老帐old account Rz jUrt  
iW^J>aKy  
T"[]'|'  
Cp(2]Eb  
现金帐cash account #'q7 x  
}VZE xqm)  
HK8sn1j  
;o3gR4u_L  
流水帐running account .a]#AFX  
q50F!yHC-  
OIL8'xY.w  
4_kN';a4Q  
暂记帐||未定帐suspense account N=B G0t$  
H #_Zv]  
>< $LV&  
/T)E&=Ds  
过期帐||延滞帐overdue account||pastdue account ##=$ $1 Ki  
YND}P9 h  
v^b4WS+.:  
:R,M Y"(  
杂项帐户sundry account  >Ua'*  
<'~m1l#2  
C)z4Cn9#  
(MI>7| ';  
详细帐单||明细表detail account iyl i/3|  
L"|Bm{Run  
_ \6v@  
Gv &G2^  
呆帐bad account JP5e=Z<  
Bi:lC5d5?  
 /ooGyF  
x%=CEe?6  
会计项目title of account Sl G v  
w'2FYe{wj  
(QiA5!wg  
 =Z  
会计薄||帐薄account-book ?`piie9V  
/RxP:>hVv  
v 49o$s4J  
{h@\C|nF  
营业报告书||损益计算表account of budiness||business report cjEqN8  
$+'H000x  
I_ mus <sE  
Cf=H~&`Z  
借贷细帐||交验帐account rendered ;>v.(0FE6  
;7lON-@BI  
TlS? S+  
tk%f_"}  
明细帐account stated iYSt l  
"l56?@-x  
{h?pvH_>  
\v Ajg  
与…银行开立一户头to open an account with J,yKO(}<C  
,x8;| o5  
:Z//  
>ou= }/<  
与…银行建立交易to keep account with 32[}@f2q  
f8]sjeY  
&u.{]Yjx  
@f-X/q]P  
继续记帐to keep account _6NUtU  
VI2lw E3  
Tn}`VW~  
zeHF-_{  
与…有交易to have an account with R |c=I }@F  
7Jf~Bn  
2tq2   
MxsLrWxm  
作成会计帐||有往来帐项to make out an account with t1FtYXv`/  
fjRVYOG#  
r<UVO$N  
o&?c,FwN  
清算||清理债务to make up an account c@t?R$c  
+`HMl;0m  
n%&L&G  
NKO"'   
清洁帐目||与…停止交易to close ones account with nje7?Vz  
~Ru\Z-q1  
n[3z_Q I  
PftK>,+,  
结帐to close an account 1B~O!']N<  
Bu{Kjv  
 =_dM@ j  
+Q5 O$8i  
清理未付款to ask an account||to demand an account DKIH{:L7  
 =}`d  
D\Ak-$kJ^  
= l`)b  
结清差额to balance the account with *G58t`]r  
<Ua~+U(FR0  
<Vhd4c  
C*Vm}|)  
清算to settle an account||to liquidate an account||to square an account Mn0.! J "  
U]3!"+Y1P  
Fz7t84g(  
nGF +a[Z  
审查帐目||监查帐目to audit an account 1sqE/-v1_^  
; I>nA6A  
mU/o%|h  
>fBPVu\PA  
检查帐目to examine an account aCG rS{  
[6!k:-t+  
UQl?_ [G  
t1']q"  
转入A的帐户to charge the amount to As account LDt6<D8,Q  
4 =yzf   
'UhoKb_p  
h.\I tK{)  
以计帐方式付款to pay on account >]h{[kU %4  
)CFJ Xc:  
P#O" {+`  
<o(;~  
代理某人||为某人on ones account||on account of one hG1$YE  
FZ- Wgh 0z  
v vErzUxN  
6<&A}pp  
为自己计算||独立帐目on ones own account dSGdK $XA  
|;gx;qp4cN  
z9o]);dZ  
7<j!qWm0  
由某人收益并负风险on ones account and risk||for ones account and risk y3o q{Z>  
AzU:Dxr>.G  
&f.5:u%{b  
scV%p&{a  
由某人负担for ones account||for account of one 4:V +>Jt  
)M8d\]  
V;SfW2`)  
b<u\THy#  
按某人指示||列入某人帐户by order and for account of one ZdW+=;/#  
3qWrSziD  
xg p)G!  
~^F]t$rz  
列入5月份帐目for May account c~T {;  
6qZQ20h  
]j&m\'-s  
q`e0%^U  
编入某中帐项下to pass to the account of||to place to the account of $xu2ZBK  
534pX7dg  
 4!!|P  
uz3cho'  
寄出清算书to send in an account||to send in render an account oiyvKMHz7  
#aqnj+  
@[^ 3y C#  
`gl?y;xC  
支票薄cheque book HYl+xH'.j  
uI,*&bP  
DFr$2Y3H  
`q}D#0  
支票陈票人cheque drawer r9f- C  
?wtKi#k'v#  
]y OM  
e{8C0=  
持票人cheque holder 29Uqdo  
SlsNtaNt  
HG7Qdw2+O  
~D5 -G?%$"  
不记名支票cheque to bearer||bearer cheque 0hS&4nW  
m0G"Aj  
IQBL;=.J.  
tN{0C/B9  
记名支票||认人支票cheque to order O!Ue0\1Kj0  
UB@(r86 d  
{JWixbA  
P0UR{tK  
到期支票antedated cheque VmQ^F| {  
!+$qSD,%x  
6Emn@Mn=  
-n:2US<  
未到期支票postdated cheque l"8g9z  
m#h`iW  
6UIS4 _   
$Y/z+ea  
保付支票certified cheque {Lju7'5L  
;)rhx`"n  
@.e4~qz\  
6?"Gj}|r  
未获兑现支票,退票returned cheque ,5 8-h?B0v  
]`-o\,lq  
|f}wOkl  
%YxKWZ/?  
横线支票crossed cheque Va[&~lA)  
q4:zr   
mcwd 2)  
NiG&Lw*8  
普通横线general crossing s\.r3U&6  
;4+z~7Je]^  
8Ogg(uS70'  
:MDFTw~|  
特别横线special crossing tT`S" 9T  
i% 0 qN  
Q8TR@0d  
`DSDuJw%  
空白支票blank cheque YloE4PAY7  
El}~3|a?  
S?DMeZ{ :  
J;fbE8x  
失效支票,过期支票stale cheque /p-k'387  
aV f sF|,  
QKk7"2t|  
o<|u4r={s  
普通支票open cheque "dG*HKrr  
M!G/5:VZ  
nJH'^rO!C  
__z/X"H  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount TGpdl`k\T  
P EzT|uY  
k]4CN  
j;Z hI y  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges %PVu>^  
f`}u9!jVR  
B \V ;{:  
be6`Sv"H  
支票换现金||兑现to cash a cheque BT:b&"AR[  
x!4<ff.  
JpQV7}$  
Lxa<zy~b  
清理票款to clear a cheque @&h_+|:-  
j1JdG<n  
Qz"@<qgQy  
7CT446  
保证兑现to certify a cheque *E@as  
j"0TAYmXwu  
Dmtsu2o  
H8c -/  
填写支票数额to fill up a cheque BQMo*I>I  
B(@uJ^N  
,|O|gh$s  
iA2TvP#  
支票上划线to cross a cheque pfk)_;>,  
C-2#-{<  
gZ (\/m8Z  
5t-(MY  
开发支票to make out a cheque `C:J{`  
%H"AHkge:a  
"jq F  
B3u:D"t  
签发支票,开立支票to draw a cheque||to issue a cheque !;PKx]/&  
!O,`Z`T?  
bmC{d  
)=h+5Z>E1  
透支支票to overdraw a cheque e58tf3  
( Q k*B  
uoY]@.  
:as2fO$?  
背书支票to endorse a cheque :EC[YAK+D  
$8_b[~%2  
dqL)q3  
v3/G.B@=  
请付票款||清付票款to pay a cheque||to honour a cheque 2)`4(38  
j|WN!!7  
NSh~O!pX  
/vPcg  
支票退票to dishonour a cheque C'z}jM`g  
_K>YB>W}7  
;x=0+0JD  
" IdN*K  
拒付支票to refuse a cheque \R#OJ=F  
P_c9v/  
H|!|fo-Tx  
DmpD`^?-L  
拒付支票to stop payment of a cheque [)p>pA2GZj  
8z"*CJ@  
l:VcV  
IsiCHtY9  
提示要求付款to present for payment uHO>FM,  
xcl8q:  
4}HY= 0Um  
RS[QZOoW}  
见票即付持票人payable to bearer ^&8xfI6?  
>BlF< d`X  
 F| O  
5F|oNI}$:  
支付指定人payable to order G8p6p6*  
)KD*G;<O]L  
w ]$Hr   
@ **]o  
已过期||无效out of date||stale w97%5[-T  
],ISWb  
}EWPLJA  
t=(CCq_N,  
请给出票人R/D||refer to drawer >a2i%j/T  
m&8 'O\$  
r(cd?sL96R  
(\N Z)Ys  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sM'%apM#  
&,~Oi(SX5  
7^Q4?(A  
P>i[X0UnL  
文字与数字不一致words and figures differ uz;z+Bd^  
\B~}s}  
<2>Qr(bb  
1|Z!8:&pj  
支票 T4x%d g  
J PK( S~  
时间已过account closed iqP MCOPZ  
&ywU^hBh  
.a`(?pPr,  
o& "nF+ ,  
更改处应加盖印章alterations require initials ?#P@N4Uw}y  
R<n'v.~"A  
yd4\%%]  
s xp>9&  
3=~0m  
i@p0Jnh|  
时间已过effects not cleared hMvLx>q3)  
aaODj>  
a8laP N  
-3On^W j]  
停止付款payment stopped i917d@r(<  
L1J~D?q  
[=q&5'FY0  
m]#oZVngy  
支票毁损cheque mutilated iy\ 6e k1  
K/Qo~  
B6#^a  
Y(3X5v?[  
汇款||寄钱to remit||to send money 8\/$cP"<^  
I=G-(L/&  
sV`!4 u7%}  
<UC_QPA\  
寄票供取款||支票支付to send a cheque for payment :@8N${7`$A  
[Y_CRxa\u  
-- chU5  
5.3=2/  
寄款人a remitter 7lH3)9G;  
kMP3PS  
M4`. [P4  
Uop`)  
收款人a remittee >`(]&o6<$  
Yg kd1uI.  
gJC~$/2  
Ufr,6 IX  
国外汇票foreign Bill E6zSMl5b  
\]=''C=J  
MGU%"7i'}  
L.tW]43K  
国内汇票inland Bill 9 O2??N7f  
g<(\#F}/  
j}fu|-  
!5XH.DYq!  
跟单汇票documentary bill Z]\VOA>  
v%$c_'d  
d,d ohi  
=)mA.j}E2  
空头汇票accommodation bill O; #qG/b1  
QDdH5EfY  
x>TIQU=\  
ZD;1{  
原始汇票original bill ?hh#@61  
qb 1JE[2F  
DO{Lj# @  
O=;}VZ<9  
改写||换新票据renewed bill JK y0 6I  
O ! iN  
&6q67  
=jIP29+  
即期汇票sight bill||bill on demand FX,kmre3  
3s B9t X  
E,p4R%:$@1  
fx3oA}  
…days after date||…days after date…日后付款 W|-<ekH_u  
yYN_]& ag  
iwx*mC{|A  
Lh rU fy  
…months after date||…months after date…月后付款 }2+*E}g  
O'[r,|Q{  
]7DS>%m Y(  
LzGSN  
见票后…日付款…days after sight||…days sight gO%o A} !i  
TK s l.|  
R.P|gk  
.hVB)@ /  
见票后…月付款…months after sight||…months sight @T@lHc  
` ),ACkU>U  
=GJ)4os  
U]}f]GK  
同组票据set of bills :&`,T.N.vK  
EaN1xb(DYa  
7Q>bJ Ek7  
_?rL7oTv  
单张汇票sola of exchange||sole of exchange  SodYb  
)y "8Bx=x4  
A(6n- zL  
q>f|1Pf  
远期汇票usance bill||bill at usance :[d *  
ffI z>Of:  
ZWXA%u7V  
i)=dp!Bx^  
长期汇票long bill *Eg[@5;QA  
Gph:'3 *X  
W!B\VB  
6BH P#B2j  
短期汇票short bill PQvpJFpb~h  
,.]1N:   
W'"p:Uh q  
Vqp 3'=No  
逾期汇票overdue bill S pIdw0  
;GV~MH-F  
L=9 ^Y/8Q  
+[Bl@RHe^  
宽限日期days of grace ~sMEfY,p  
fV o7wp  
ioJ|-@! #o  
j eWI<ms  
电汇telegraphic transfer (T.T) t~_ bquGk  
w42=tN+ B  
d*R('0z{  
cH6<'W{*  
邮汇postal order||postal note (Am.)||post office order||money order a?1Ml>R6P  
X[J?  
pKkBA r,  
H$rNT/C  
本票promissory note (P/N) BFvRU5&Sz  
pE381Cw  
ZVni'y m  
@&9, 0 x  
押汇负责书||押汇保证书letter of hypothecation F2!]T=  
oef]  
S1U>Q~ZPA  
$SfYO!n7Q  
副保||抵押品||付属担保物collateral security OJT%?P%@{  
;5&=I|xqe  
"@(Sw>*o  
)NmYgd~%  
担保书trust receipt||letter of indemnity WwF2Ry^a  
|31/*J!@z*  
s_ %LU:WC  
71G\b|5  
承兑||认付acceptance 0 mR^%+~  
Lk2;\D>  
Ctx{rf_~  
0S#T}ITm4Z  
单张承兑general acceptance c"oJcp  
-9; XNp  
kzmw1*J  
SQ-CdpT<  
有条件承兑qualified acceptance #tN!^LLi  
]PQ6 em  
O&evv8 6L  
guk{3<d:Jy  
附条件认付conditional acceptance Xk`'m[  
tvcM< e20  
u[6aSqwC |  
_g%,/y 9y  
部分认付partial acceptance   |-`-zo4z  
    
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