论坛风格切换切换到宽版
  • 2745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。   2GLq#")P  
会计报表statement of account q]=. Aik  
3Zs|arde2  
us\@n"  
Vj_(55WQ  
往来帐目account current d*khda;Vj  
?/9]"HFHN  
eft-]c+*0  
x~!B.4gT2  
现在往来帐||存款额current accout Za}*6N=?*  
f/H rO6~k%  
,WR$xi.j  
~;_]U[eOL  
销货帐account sales - y{* U1[  
-`n>q^A7e  
FVMR9~&+  
p<?~~7V  
共同计算帐项joint account \ v44Vmfz  
K~z*P 0g*  
 g2L  
F\Q)l+c  
未决帐项outstanding account xcnHj1r-o'  
[@U8&W  
f)H6 n l7r  
fs&J%ku\  
贷方帐项credit account||creditor account J5)e 7  
10_eUQ N  
Z2)f$ c  
i:Pg&474f  
借方帐项debit account||debtor account eW"i'\`0  
OYzt>hdH  
iC?s`c0B  
0{F"b'h  
应付帐||应付未付帐account payable q@F"fjWBr  
>&TSz5Q  
Y;6<AIx>  
GK)3a 9;  
应收帐||应收未收帐account receivable g9}u6q  
/*`BGNkYY  
yT`[9u,  
\#1!qeF  
新交易||新帐new account /D`M?nD7  
T~cq=i|O  
>hoIJZP,  
ZLyJ  
未决帐||老帐old account H$KE*Wwq  
KSIH1E  
9Re605x Q6  
OHssUt  
现金帐cash account 6#T?g7\pyR  
Jc~^32  
WGN[`D"  
96]lI3 c  
流水帐running account ^%~ztn 51  
SW (7!`  
7IBm(#  
&FHE(7}/#  
暂记帐||未定帐suspense account k^Tu9}[W1  
:>nk63V (  
S+ymdZ)xZ`  
"M v%M2'c  
过期帐||延滞帐overdue account||pastdue account vNL f) B  
,a?)#X  
I|RN/RVN  
-kZz,pNQ,  
杂项帐户sundry account cNw<k&w6F  
75K~ebRr  
V:6#IL  
q?[{fcNh$  
详细帐单||明细表detail account TUJ]u2J8?  
vxUJ4|Qz  
[4 g5 {eX  
-4,qAnuMx  
呆帐bad account |4-c/@D.~  
6ecr]=Cv  
TcZ Ci^1F  
.Y_RI&B!L  
会计项目title of account VPys  
~Cks)mJs  
[aO"9  
QoDWR5*^D  
会计薄||帐薄account-book vMzR3@4e  
+hY/4Tx<  
;&W N%L*  
]WN{8   
营业报告书||损益计算表account of budiness||business report BS*cG>T  
g0rdF  
1)#<nk)I  
 8czo#&  
借贷细帐||交验帐account rendered PHfGl  
s[nOB0  
IL3,dad'^  
s?~Abj_  
明细帐account stated _ H$ Cm  
}O2hhh_  
(d^pYPr{  
J2aA"BhdC"  
与…银行开立一户头to open an account with akm)X0!-}  
L$ ]D&f8:  
s7FqE>#c0  
{aGQ[MH\9  
与…银行建立交易to keep account with ]_d(YHYf  
kC|tv{g#>  
'9auQ(2  
TUy*wp9  
继续记帐to keep account feNr!/  
p]!,Bo ZL  
WHbvb3'  
SnQ $  
与…有交易to have an account with %|SbZ)gcQ  
L}>9@?;GW  
^%go\ C ;  
xd(AUl4qY  
作成会计帐||有往来帐项to make out an account with Mk@_uPm  
1(q!.l Pc  
Ug_zyfr  
RF6(n8["MW  
清算||清理债务to make up an account Bq R;d  
!G\1$"T$  
&\0LR?Nh  
y::KjB 0  
清洁帐目||与…停止交易to close ones account with ]lz,?izMR  
EHzU`('?[  
C!qW:H  
V_+3@C  
结帐to close an account LYWQqxB  
T]CvfvO5  
Ao{wd1  
IFG`  
清理未付款to ask an account||to demand an account 'd(}bYr)  
R0. `2=  
%NeKDE  
DKK200j  
结清差额to balance the account with ANT^&NjJ7  
s<<vHzm  
Dm 'Q&  
$9W9*WQL  
清算to settle an account||to liquidate an account||to square an account *:\QD 8^  
OEB_LI'  
j:<E=[Kl  
F>^k<E?,C  
审查帐目||监查帐目to audit an account .YS[Md{  
s)]|zu0"Ku  
Xj !0jF33  
L0+@{GP?  
检查帐目to examine an account {_k 6t  
ge[ \%  
?\c*DNM'  
$#KSvo{otI  
转入A的帐户to charge the amount to As account /8Vh G|Wb  
I*ho@`U  
_^SNI~  
@ Chj0wWZ>  
以计帐方式付款to pay on account =FwFqjvl  
c!kbHZ<Z  
jRgv 8n  
]&}?J:+?0E  
代理某人||为某人on ones account||on account of one g{<3* ,  
|W#^L`!G  
oxGOn('  
YdeSJ(:  
为自己计算||独立帐目on ones own account xhimRi  
U6M4}q(N]  
jq}5(*k  
VaQ}XM  
由某人收益并负风险on ones account and risk||for ones account and risk A;2?!i#f  
} ]g>PY  
N k^#Sa?  
c-s ~q/  
由某人负担for ones account||for account of one 0 'L+9T5  
> ]6Eb`v  
^[qmELW#7  
@x{;a9y  
按某人指示||列入某人帐户by order and for account of one u9VJ{F  
)ZiJl5l@  
RQe#X6'h  
:T'"%_d5  
列入5月份帐目for May account #>>-:?X  
V$:v~*Y9  
lIOLR-:4j  
\ u5%+GA-:  
编入某中帐项下to pass to the account of||to place to the account of ?]s j!7   
/B1NcRS  
lT$A;7[  
1}V_:~7  
寄出清算书to send in an account||to send in render an account 2abWIw4  
g{a_{P  
t,=khZ  
iLS' 47  
支票薄cheque book %Xp}d5-  
,T1 t`  
O<o_MZN  
wcV~z:&^5  
支票陈票人cheque drawer 'f5,%e2#  
tK]r>?Y\  
&|gn%<^  
wAy;ZNu  
持票人cheque holder c()F%e:n  
O{%y `|m  
4}?Yp e-  
JO1c9NyKr  
不记名支票cheque to bearer||bearer cheque 'VO^H68  
h^[K= J  
ea7v:#O[S  
0~^opNR  
记名支票||认人支票cheque to order V-I_SvWv\  
r$.ek\D5  
oOJN?97!k  
bCE[oi6hb  
到期支票antedated cheque tJg   
qFvtqv2  
% ]  
(5'qEi ea  
未到期支票postdated cheque )e{~x u  
cty.)e=  
sFB; /*C  
l} h<2  
保付支票certified cheque f3 *u_LO  
G~^Pkl3%T  
3QGg;  
3pq&TYQU  
未获兑现支票,退票returned cheque }R.cqk\qa^  
\ Fc"Q@.u  
6C)  G  
UyIjM;X  
横线支票crossed cheque )S>~h;  
xB 4A"|  
HiVF<tN  
hv7!x=?8  
普通横线general crossing 3LX<&."z  
R+, tn,<<  
*gZ4Ub|O  
f'R^MX2  
特别横线special crossing f@>27&'WV  
QJ pUk%Wj  
d<: VoQM6M  
0$* z   
空白支票blank cheque [nYwJ  
G4AX8@;U  
Gl}=Q7  
'du:Bxl`d4  
失效支票,过期支票stale cheque 9k2HP]8=[{  
mVU(u_lh  
ZK_ IK)g  
m5f/vb4l  
普通支票open cheque ~])\xC  
Y@RPQPmIQ  
 3]<$;[Q  
.ay K+6I  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount H9nZ%n  
#). om*Xh  
hGD7/qTN  
xdp{y =,[  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges gwR ^Z{  
a*74FVZo.;  
$7M64K{  
"YHe]R>3s  
支票换现金||兑现to cash a cheque In= 3#u ,M  
MdZ7Yep  
;STO!^9~  
Y( D d7`c  
清理票款to clear a cheque kw|bEL9!u  
<k/'mBDk  
7f[nNng  
g8!!:fdu  
保证兑现to certify a cheque Og" 50-  
~SP.&>Q>  
;z)$wH0xc  
p!U#53  
填写支票数额to fill up a cheque qV8;;&8r  
h'w9=Pk~6y  
~>xn9vb=  
rm(<?w%'?  
支票上划线to cross a cheque W"VN2  
k s sXi6^  
cd*y{Wt  
{HvR24#  
开发支票to make out a cheque E9%xSMS8@  
9j$ OU@N 8  
JB''Ujyi  
bHWy9-  
签发支票,开立支票to draw a cheque||to issue a cheque / D#vs9S  
]n\WCU ]0  
E)H8jBm6w  
`k _5Pz\  
透支支票to overdraw a cheque vy@;zrs  
iN+p>3w^l  
=EsK Ft"  
  U7tT  
背书支票to endorse a cheque VlXIM,  
ldanM>5  
(. 1<.PZp)  
J A4'e@  
请付票款||清付票款to pay a cheque||to honour a cheque *G>V`||RW  
)0fQ(3oOg  
y%}Po)X]f  
r"Pj ,}$A  
支票退票to dishonour a cheque UQ`%,D  
~e,  
g4RkkoZ>)  
X \X  
拒付支票to refuse a cheque >:X zv  
ZCbxL.fFz  
'1=/G7g  
%jKR\f G  
拒付支票to stop payment of a cheque Y?ZTl762  
N;Hrc6nin^  
Nz*qz"T  
H<X4R  
提示要求付款to present for payment hLYSYMUb  
] A9Vh  
~;wSe[  
A<y3Tc?Q  
见票即付持票人payable to bearer 2"yzrwZ:  
7ABHgw~?8r  
>`'#4!}G5j  
i Dp]l u  
支付指定人payable to order ?n\~&n'C  
h8u(lIRHQ  
sZ]O&Za~  
"&Q-'L!M'/  
已过期||无效out of date||stale '[`.&-;  
P]] 9Sqo7  
NAx( Qi3  
C&zgt :q6}  
请给出票人R/D||refer to drawer `$G7Ia_ $]  
0*umf .R  
I6B4S"Q5<  
" +n\0j;  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ad'b{C%  
du0]LiHV  
r1o_i;rg  
@2eV^eO9  
文字与数字不一致words and figures differ o;\c$|TNU  
IP e"9xb  
ocbNf'W;  
B6hd*f  
支票 wO&2S-;_K  
WG\gf\=I  
时间已过account closed [Dou%\  
mE+  
2B<0|EGtzw  
3Hg}G#]WS  
更改处应加盖印章alterations require initials F')fi0=  
k lqN9d9k  
e9e7_QG_-  
Z/hk)GI  
v@KP~kp  
g3"eEg5NY  
时间已过effects not cleared ~~D =Z#  
-'jPue2\  
Il&}4#:  
F A#?+kd  
停止付款payment stopped SFdSA4D"  
+&:?*(?Q  
(K>=!&tlp=  
S7 _^E  
支票毁损cheque mutilated o"5[~$O  
(b}}'  
$*Z Zh  
pHpHvSI  
汇款||寄钱to remit||to send money }[%d=NY  
jj&4Sv#>  
*gxo! F}  
<y30t[.E6  
寄票供取款||支票支付to send a cheque for payment ZKT~\l  
RaNz)]+7`  
z%pD3J?>  
d|, B* N(w  
寄款人a remitter 6-w'?G37  
QaMB=wVr  
v1E=P7}\{s  
BL& D|e  
收款人a remittee J/o$\8tiMw  
D" 4*&  
|8s)kQ4$  
4\6-sL?rW  
国外汇票foreign Bill aYyUe>  
3n=`SLj/a  
m <cvx3e  
~^GY(J'  
国内汇票inland Bill 't5 I%F  
uDZ$'a  
O!c b-  
ERE1XOe=D  
跟单汇票documentary bill z U~o"Jv  
rq.S0bzH  
ZSu0e%  
+&p}iZp  
空头汇票accommodation bill p`i_s(u  
P o: )b  
kZ0|wML8  
P=j89-e  
原始汇票original bill WLTraB[?  
71h?t`N  
(xJZeY)-b^  
n nZ|oEF  
改写||换新票据renewed bill DjX*2O  
Viu+#J;l  
nv9kl Q@  
c<8RRYs  
即期汇票sight bill||bill on demand  ThLnp@  
o~*5FN}%+l  
{Y%X  
^:0e pj7  
…days after date||…days after date…日后付款 UBUZ}ZIbN  
O-M4NKl] 6  
ZX f^HK  
osJ;"B36  
…months after date||…months after date…月后付款 ?Q< o-o;B  
:PrQ]ss@C5  
|Q'l&Gt6  
zLs[vg.(  
见票后…日付款…days after sight||…days sight H@uCbT  
S'I{'jP5  
-}Jf4k#G  
}- Jw"|^W  
见票后…月付款…months after sight||…months sight 8G>;X;W  
l+>&-lX'  
*Q<%(JJ  
e6n^l $'  
同组票据set of bills &DMKZMj<Q*  
~ "] 6  
s ^/<6kwO  
=Of!1TR(  
单张汇票sola of exchange||sole of exchange cNW [i"  
rf%E+bh4  
+M+ht   
O MEPF2:  
远期汇票usance bill||bill at usance "G8w}n:y  
%C]K`=vI-  
~$0Qvyb>  
y s5b34JN  
长期汇票long bill TB]B l.  
f3 lKdXnP  
{e4ILdXM  
QES[/i +  
短期汇票short bill b@OL !?JP  
}ST9& w i~  
V}#2pP  
/"t*gN=wrF  
逾期汇票overdue bill vG'JMzAm  
#L-3eW=f  
zS*X9|p  
bF88F_  
宽限日期days of grace eZ]4,,m  
$18|@\Znj  
=o5ZcC  
[~;#]az  
电汇telegraphic transfer (T.T) cS98%@DR  
6#+&_ #9  
U@< >2  
 0u4:=Z}W  
邮汇postal order||postal note (Am.)||post office order||money order 3 *G 7H  
cH()Ze-B  
*/Oq$3QGsV  
af]&3(33  
本票promissory note (P/N) &v+8RY^F=  
u-zl-?Ne  
5$Yt@8;  
g?ID}E ~<  
押汇负责书||押汇保证书letter of hypothecation 3S-nsMs.  
~n#rATbxf  
JVAJL q  
K9FtFd  
副保||抵押品||付属担保物collateral security goi5I(yn^  
Be{7Rj v  
X I\zEXO  
y< hIXC  
担保书trust receipt||letter of indemnity '&5A*X]d  
C7`FM@z  
3&!X 8Lhv  
-I.OvzQ*  
承兑||认付acceptance T?W`g> yM  
M3j_sd'N  
7p&%0'BO1z  
B:=*lU.n  
单张承兑general acceptance B*A{@)_  
=<I90j~)  
tY<D\T   
!tGXh9g  
有条件承兑qualified acceptance C6=7zYhR  
& ZgB b  
_f%Wk>A4  
| 1H"ya  
附条件认付conditional acceptance le?hCPHkp  
jE.U~D)2YF  
}E+}\&  
)/h~csy:~  
部分认付partial acceptance   [ZS}P  
    
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