论坛风格切换切换到宽版
  • 2284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。   qe~x?FO_>  
会计报表statement of account .g*j]!_]  
PnlI {d  
Gr"CHz/  
0YeTS!*Aj  
往来帐目account current PNU(;&2<  
}aCa2%  
/7Q|D sa  
6 b|?@  
现在往来帐||存款额current accout jmok]-pC  
EE/mxN(<  
1H)mJVIKkB  
r~w.J+W  
销货帐account sales ~%TWF+  
k9|5TLXq?  
SC{m@  
my=f}%k=  
共同计算帐项joint account F MfpjuHk  
2Xb, i  
XR5KJl  
s='+[*&&  
未决帐项outstanding account W :w~ M'o  
JTlk[ c  
r-2k<#^r  
d|`Ll  
贷方帐项credit account||creditor account zmMc*|  
OMGggg  
i;[y!U  
6Rd4waj_,U  
借方帐项debit account||debtor account ~6vz2DuB=  
_;<!8e$C  
s?SspuV  
,S)r%[ru^  
应付帐||应付未付帐account payable PT"}2sR)  
E+td~&x  
D}-.<  
X1L@ G  
应收帐||应收未收帐account receivable S63 Zk0(25  
nK&]8"  
_n&Nw7d2 M  
*bkb-n Kw  
新交易||新帐new account DE?v'7cmA  
So:X!ljN(e  
8~=*\ @^  
c :R?da  
未决帐||老帐old account rg/{5f  
Onmmcem  
'U@ o!\=a  
|WS)KR !  
现金帐cash account R1jl<=  
%!|w(Povq  
2*Z2uV^  
voWH.[n^_  
流水帐running account ,d G.67  
Zg;$vIhn  
 *kr/,_K  
V\~.  
暂记帐||未定帐suspense account I[Ra0Q>([k  
9I/b$$?D  
18g_v"6o  
$ /VQsb  
过期帐||延滞帐overdue account||pastdue account 6iC>CY3CG  
}r}*=;Ea  
DA=!AK>  
$KHm5*;nd  
杂项帐户sundry account )U^=`* 7  
jU,Xlgz(A  
f~IJ4T2#N  
k.T=&0J_1  
详细帐单||明细表detail account =Q#I@SVp2$  
 0^;2  
nhI+xqfn  
Uj@th  
呆帐bad account  vSzpx  
Aoa8Q E   
XxqGsGx4  
gesbt  
会计项目title of account z*@eQau A  
6W1GvM\e  
%&ejO= r  
#A63?kDE&&  
会计薄||帐薄account-book _0H oJ  
Z~'t'.=z  
A^U84kV=  
O&%'j  
营业报告书||损益计算表account of budiness||business report 16NHzAQ  
`FHudSK  
h$S#fY8   
fHt\KP  
借贷细帐||交验帐account rendered PK\ZRl  
*dBy<d Iy  
sqkWQ`Ur  
24sMX7Q,i  
明细帐account stated 7vRtTP  
-YoL.`s1   
kUT2/3Vi  
I16FVdUun4  
与…银行开立一户头to open an account with -H| 9 82=  
1v@#b@NXM7  
Pwh}hG1s a  
dwj?;  
与…银行建立交易to keep account with ]ua3I}_B6v  
*yq65yZi5  
x6ghO-s  
+NlnK6T/  
继续记帐to keep account .jrNi=BP*  
/A_:`MAZ  
Koa9W >!  
*P mZqe  
与…有交易to have an account with CS^6$VL7e  
5K vp%   
+VwQ=[y]  
fk*(8@u>  
作成会计帐||有往来帐项to make out an account with a~}q]o?j  
yC' y>f`H  
^WA7X9ed  
$]7f1U_e  
清算||清理债务to make up an account ZmK=8iN9J  
87 gk  
YQ0#j'}/  
f*k7 @[rSv  
清洁帐目||与…停止交易to close ones account with s$Vl">9#  
?v^NimcZ  
$8^Hk xy  
{}$9 70y  
结帐to close an account `_/bg(E  
;i@S}LwL  
]b- 2:M  
*85N_+Wv!  
清理未付款to ask an account||to demand an account fA=Z):w  
"@ >6<(Ki  
k 9i W1  
.Fb#j+Lq  
结清差额to balance the account with 7_~ A*LM  
reu[rZ&  
A?R`~*Q5  
@ 9/I^Zk  
清算to settle an account||to liquidate an account||to square an account v l"8Oi*r^  
=rKJJa N  
)uqzu%T  
Ny^ 1#R  
审查帐目||监查帐目to audit an account rr# nBhh8  
~${~To8$CW  
N{J 1C6  
`[H^ `   
检查帐目to examine an account o.KnDY  
w>W#cTt  
n%E,[JT  
 ETZf  
转入A的帐户to charge the amount to As account MQ,K%_m8  
$dfc@Fn^x  
!y_FbJ8KC  
^h?fr`  
以计帐方式付款to pay on account  : (UK'i  
p)biOG  
aoy Be|H~=  
xG!~TQ  
代理某人||为某人on ones account||on account of one v[L+PD U  
HT<p=o'$Z  
wFM H\a  
! }Xoqamm  
为自己计算||独立帐目on ones own account u\LNJo| B  
8D.c."q  
i(~DhXz*T  
ElO|6kOBYG  
由某人收益并负风险on ones account and risk||for ones account and risk }c G)$E  
bEcs(Mc~  
RV~t%Sw^  
ni;)6,i  
由某人负担for ones account||for account of one ^IT F*  
+4yre^gC  
~'M<S=W  
aRTy=~  
按某人指示||列入某人帐户by order and for account of one v_KO xV:<`  
('x]@  
jNj;#C)  
/LFuf`bXV  
列入5月份帐目for May account Nu7>G  
OIK x:&uIk  
uV:R3#^  
n/ KO{:  
编入某中帐项下to pass to the account of||to place to the account of |d0ZB_ci  
[!uzXVS3  
1 Uup.(  
cWW?@ _  
寄出清算书to send in an account||to send in render an account )<5k+O~  
5 `1  
puPI ^6y%  
^J]&($-  
支票薄cheque book Q` F1t  
,HP }}K+S  
!hVbx#bXl  
_}R9!R0O  
支票陈票人cheque drawer `cp\UH@  
[9sEc  
,rMDGZm?  
:k\#=u(  
持票人cheque holder "Z&.m..gc  
<, CrE5Pl  
||hQ*X<m>  
}Xj25` x  
不记名支票cheque to bearer||bearer cheque qyM/p.mP  
6R45 +<.  
!( lcUdBd  
Q:b0M11QR  
记名支票||认人支票cheque to order ROFZ*@CH<  
z}E_ wg  
4Ly>x>b<  
0&s6PS%  
到期支票antedated cheque |gE1P/%k  
vM/*S 6[  
ko9}?qs  
L/"MRQ"  
未到期支票postdated cheque T-N>w;P  
^fsMf B  
d?7?tL2  
 +vkmS  
保付支票certified cheque l 5-[ a  
$Ivjcs:  
{R_>KE1  
m(8Tup|  
未获兑现支票,退票returned cheque 2 GRI<M  
Jk*cuf `rq  
Y(Oh7VwY*P  
6qT@M0)i  
横线支票crossed cheque B@F@,?K4%  
xFF!)k #  
ZA="Dac  
zamMlmls^  
普通横线general crossing uG\~Hxqw7O  
D|q~n)TW5  
C  @ XS  
s#Dj>Fej  
特别横线special crossing L('1NN 2  
Et3]n$  
^Wld6:L{I  
V| u2(*  
空白支票blank cheque T >8P1p@A,  
Z8E<^<|  
9w-\ K]  
F'XQoZ* 1  
失效支票,过期支票stale cheque u=0O3-\h  
HJ&P[zV^  
zA5nr`  
nkHl;;WJ  
普通支票open cheque DZ|*hQU>K  
m[}P  
akvi^]x  
tz):$1X_  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ?L }>9$"  
vx9!KWy}  
# `=Zc7gf  
_^FC 9  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ;g0s1nz  
bqbG+ g  
*aCL/:  
&ZD@-"@  
支票换现金||兑现to cash a cheque FQ>$Ps*a[  
m4m-JD|v  
ZO/e!yju  
uq3pk3 )W9  
清理票款to clear a cheque Y|R=^ =d\  
O?OAXPK2  
5qrD~D '  
JwMRquQv  
保证兑现to certify a cheque =RWTjTZ   
CtY-Gs  
^(JrOh'  
|5vcT, A  
填写支票数额to fill up a cheque eJoM4v  
`ArUoYb B  
]+:yfDtZd  
EA~xxKq  
支票上划线to cross a cheque #R5\k-I  
Kxr{Nx  
Bj 7* 2}  
P8m0]T.&x  
开发支票to make out a cheque ;  $ rQ  
N1'"7eg/  
i~Tt\UA>  
OH@"]Nc~  
签发支票,开立支票to draw a cheque||to issue a cheque 3#t9pI4  
<.)=CK  
>7BP}5`.;  
=b%f@x_U1  
透支支票to overdraw a cheque 2mEqfy  
M !6Fnj  
CzV;{[?~;  
) k/&,J3  
背书支票to endorse a cheque k^oSG1F  
{jD?obs  
[<=RsD_q~  
\udB4O  
请付票款||清付票款to pay a cheque||to honour a cheque P' VHga  
<pk*z9   
/D"T\KNWr  
[6TI_U~  
支票退票to dishonour a cheque tEL;,1  
!IOmJpl'  
}#1.$ a  
;P k"mC  
拒付支票to refuse a cheque u [qy1M0  
9we];RYK  
bZ_&AfcB  
/6rjGc  
拒付支票to stop payment of a cheque '5aA+XP|  
\y7?w*K  
cP tDIc,  
M zg'$]N  
提示要求付款to present for payment (m1m}* @  
q-t%spkl  
@zS/J,:v}  
Q3>qT84  
见票即付持票人payable to bearer "dCIg{j   
s>;"bzzq  
Mzg3i*  
J.rS@Z`~7  
支付指定人payable to order r5&c!b\  
Kj?)]Z4  
_,^f,WO~  
{W?!tD43"  
已过期||无效out of date||stale 05ZYOs}  
@16y%]Q-E#  
`x=kb;  
Vc'p+e|(  
请给出票人R/D||refer to drawer ~^.,Ftkb@7  
ZS:[ZehF  
d '2JMdbc  
M}jl \{  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^Whc<>|  
5 n4/}s  
5M\0t\uEn  
4`~OxL  
文字与数字不一致words and figures differ 2^s&#@n3t  
a?Om;-i2`S  
] Q^8 9?  
'NWvQR<X  
支票 W9cvxsox  
fx 08>r   
时间已过account closed h%:wIkZ/  
&[\zs&[@y  
y%--/;  
NO*~C',cI/  
更改处应加盖印章alterations require initials 9^S rOW6~  
,hK =x  
LzXIqj'H7T  
.WOF:Nu4  
MS SHMR  
p"\-iY]  
时间已过effects not cleared Y\!:/h]E&  
PmId #2f  
]Gl_L7u`  
>y+j!)\  
停止付款payment stopped zh !/24p9  
T5~Qfl?Y  
-'W:P'BG  
j@JY-^~K5  
支票毁损cheque mutilated ~R|fdD/%  
yyR@kOGga  
:\#]uDT2=  
UIQ=b;J9  
汇款||寄钱to remit||to send money !oV'  
bv[*jr;45  
t[%=[pJHW  
f2|On6/  
寄票供取款||支票支付to send a cheque for payment # 9f 4{=\  
8HO)",+I  
9 DX u*}  
If9!S} wa  
寄款人a remitter }=3W(1cu-  
gvZLW!={  
>|T?87  
Jf2:[ Mq  
收款人a remittee (aCl*vV1  
9]8M {L  
Dc> )js|"  
I(WND/&  
国外汇票foreign Bill FHH2  
$0iN43WSQ  
S4~;bsSx  
(Gxv?\  
国内汇票inland Bill =TI|uD6T  
UE\@7  
&4MVk3SLx#  
&sA6o"h~  
跟单汇票documentary bill $j}sxxTT  
;v+CQx  
eEe8T=mD  
<Q-ufF85)  
空头汇票accommodation bill S+OI?QS  
$t </{]iX  
l 0b=;^6  
W%Zyt:H`  
原始汇票original bill Y=rW.yK8  
CM's6qhQnn  
"Lpt@g[HF  
+TX p;6pA  
改写||换新票据renewed bill |V~P6o(/  
&FvNz  
U14dQ=~b/  
7iJk0L$]x  
即期汇票sight bill||bill on demand \&qVr1|  
$v oyXi`*  
0Rk'sEX,  
c!\y\r  
…days after date||…days after date…日后付款 WE~3(rs#X#  
+[ }]a3)  
.y2<2eW  
x}>tX  
…months after date||…months after date…月后付款 n _ez6{  
K :q-[\G  
`y6l^ep  
!<6wrOMaO  
见票后…日付款…days after sight||…days sight 'IW+"o  
w./EJk KI  
# nYGKZ  
SCH![Amq  
见票后…月付款…months after sight||…months sight Tk2kis(n  
A07 P$3>/W  
ft6^s(t  
|f}NO~CA  
同组票据set of bills < 5_Ys  
M2EN(Y_k0  
V= *J9~K  
O`0$pn  
单张汇票sola of exchange||sole of exchange qRGb3l  
CGe'z  
d,+n,;6Cf  
S'JeA>L  
远期汇票usance bill||bill at usance ipp_?5TL  
g^4FzJ  
v(7A=/W_  
J3.Q8f  
长期汇票long bill 4vQHr!$Ep  
E\*",MGL  
l=]vC +mU  
YPy))>Q>cK  
短期汇票short bill ?W|IC8~d')  
`pMI[pLZe  
,< icW &a  
rWs5s!l,  
逾期汇票overdue bill VfcQibm  
nm-Y?!J  
|\ (/dXXP  
h*9o_  
宽限日期days of grace ~+C#c,Nw  
yrs3`/  
GKtQ>39B  
/a|NGh%  
电汇telegraphic transfer (T.T) c6m,oS^  
.am*d|&+G  
FOA%( 5$4  
oCYD@S>h  
邮汇postal order||postal note (Am.)||post office order||money order *n'x S L  
VT7NWT J,  
"\[>@_p h  
`x VA]GR4c  
本票promissory note (P/N) k9xKaJ %1  
EG.C2]Fi  
~QcKW<bz  
x+e _pb   
押汇负责书||押汇保证书letter of hypothecation UVJ(iNK"  
,R =VzP&  
[AzN&yACE  
 \(FDR  
副保||抵押品||付属担保物collateral security /,UkT*+>!  
pb Ie)nK  
$IT9@}*{  
q_&IZ,{Vk  
担保书trust receipt||letter of indemnity `C?OAR44  
}aM`Jp-O  
u Cfp+  
[ ]0~9,u  
承兑||认付acceptance <R>ZG"m{  
)+,jal^7  
|u;PU`^-z  
KgWT&^t  
单张承兑general acceptance QZox3LM1&.  
}z+"3A|  
pd3&AsU  
oLMi vy4  
有条件承兑qualified acceptance s*~o%emw  
G9inNz*Cx  
HjS^ nYl  
)>5k'1  
附条件认付conditional acceptance 34kd|!e,  
%:?QE ;  
a[g|APZz  
D#1~]d  
部分认付partial acceptance   u/'sdt  
    
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