论坛风格切换切换到宽版
  • 4844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。   6~S0 t1/t?  
会计报表statement of account B`aAvD`7  
U VKN#"_{  
SS~Q;9o  
m{ fQL  
往来帐目account current bAiw]xi  
(0Cszm.  
)'~FDw\6  
}v,THj  
现在往来帐||存款额current accout q@9 i3*q;  
zTB9 GrU  
clw91yrQn  
G,-OH-M!  
销货帐account sales -#6*T,f0P(  
;%<4U^2  
Ol[gck|~  
jVIpbG4 4  
共同计算帐项joint account !&lPdEc@T  
T6$<o\g'  
EC'bgFe  
8 36m5/kH[  
未决帐项outstanding account l`&6W?C  
WZ&@ JB  
3L?a4,Q"k}  
)y W_O:  
贷方帐项credit account||creditor account dA/o4co  
,~xU>L^  
(dF;Gcw+  
MPn>&28"|K  
借方帐项debit account||debtor account )`mF.87b&h  
.~L4#V{c~  
*^6xt7  
"v!HKnDT  
应付帐||应付未付帐account payable 2TEeP7  
:QV6 z*#zD  
xm5FQ) T  
[E (M(w':  
应收帐||应收未收帐account receivable 9Fx z!-9m  
t[,T}BCy.  
gsWlTI  
y%bqeo L~  
新交易||新帐new account YwWTv  
Q 02??W  
[KI`e  
xKST-:c+  
未决帐||老帐old account FR^wDm$  
|~LjH|*M  
w9<FX>@  
C$G88hesn  
现金帐cash account Y~hd<8 ~  
P8,jA<W  
%GCd?cFF  
/{ MH'  
流水帐running account B9)qv>m  
`Mn{bd  
G!LNP&~  
gc7:Rb^E5t  
暂记帐||未定帐suspense account {C0^D*U:  
e=)* O  
nQ!#G(_nO  
q\ y#  
过期帐||延滞帐overdue account||pastdue account GVc[p\h(  
+Y9D!=_lj  
i^cM@?  
n[:AV  
杂项帐户sundry account QqK{~I|l  
9hLmrYNM1  
p z+}7  
I cA\3j  
详细帐单||明细表detail account VfC[U)w*vm  
C+]q  
UFAMbI  
xiOrk  
呆帐bad account _E<O+leWf  
-kri3?Y,  
b, **$  
[(P[qEY  
会计项目title of account lyH X#]  
h-+a;![  
9Glfi@.  
ah"MzU)  
会计薄||帐薄account-book 9Bvn>+_K  
l)rvh#D  
;/^]|  
(T#(A4:6S  
营业报告书||损益计算表account of budiness||business report ^% 8Hvy  
I1 R\Ts@  
a2=uM}Hsp  
{L-aXe{  
借贷细帐||交验帐account rendered ':2*+  
%=mwOoMk0L  
k1Mxsd  
UFIA gNKl  
明细帐account stated si!9Gz;  
IU'!?XVo  
W/ZahPPq  
wI]R+.  
与…银行开立一户头to open an account with s8yTK2v2\  
v!{'23`87  
vD)A)  
#9hXZr/8  
与…银行建立交易to keep account with 7k#${,k  
K0DXOVT\  
>gZk 581/  
EO 9kE.g  
继续记帐to keep account i h$@:^\  
77&^$JpM  
p`<e~[]a  
tp0!,ne*  
与…有交易to have an account with At[n<8_|  
Z/6'kE{l  
qvfAG 0p  
sRe#{EuJ  
作成会计帐||有往来帐项to make out an account with qJFgbq4-  
5Ckk5b  
dj y:  
z^a!C#IX  
清算||清理债务to make up an account &W)+8N,L  
bUAR<R'E  
u5{5ts+:  
;*g*DIR  
清洁帐目||与…停止交易to close ones account with =4M.QA@lI!  
\A3>c|  
e2-70UvW^  
/,uSCITD  
结帐to close an account ReB(T7Vk=  
B )1<`nJA  
L %o65  
=@1R ozt  
清理未付款to ask an account||to demand an account \Sq"3_m4T  
LE0J ;|1  
8%2rgA  
mS w?2ba  
结清差额to balance the account with vzohq1r5  
.cH{WZ  
q(jkit~`A  
/50g3?X,  
清算to settle an account||to liquidate an account||to square an account l#5~ t|\  
R!_8jD:$  
,yM}]pwlB  
aX[1H6&=7  
审查帐目||监查帐目to audit an account J2oWssw"  
F; MF:;mM  
6 <qwP?WN  
O7'<I|aD  
检查帐目to examine an account B \_d5WJ<  
ax72ehL}  
:Er^"9'A2  
Uaus>Frx.T  
转入A的帐户to charge the amount to As account >2|[EZ  
=$) 4:  
T]Tdx.B  
k"q!|+&Fs  
以计帐方式付款to pay on account ~|r'2V*  
,TKs/-_?  
AK@`'$  
cD'HQ3+  
代理某人||为某人on ones account||on account of one f.aB?\"f6  
|P,zGy  
m?D <{BQ;  
u{OS6Ky  
为自己计算||独立帐目on ones own account N"Qg\PS_  
9lZAa8Rxi  
fr}1_0DDz  
7xv4E<r2  
由某人收益并负风险on ones account and risk||for ones account and risk lC'{QUC  
*PSvHXNi  
 ;~Q  
.N~PHyXZR  
由某人负担for ones account||for account of one ]>R` ;"(  
V;h=8C5J  
!US8aT  
>lD;0EN  
按某人指示||列入某人帐户by order and for account of one h4hN1<ky\  
K3vseor  
..t, LU@|  
@4IW=V  
列入5月份帐目for May account YSR mt/   
mu6039qy  
YCa@R!M*O  
lLb:f6N  
编入某中帐项下to pass to the account of||to place to the account of O1GDugZ  
K0w<[CO  
[[:UhrH-  
X+=-f^)&  
寄出清算书to send in an account||to send in render an account 403[oOj  
D(y+1^>  
[8>z#*B  
v,/[&ASz  
支票薄cheque book {Ge+O<mD  
yJ!OsD  
$4Z+F#mx  
e^j<jV`1  
支票陈票人cheque drawer Tbv/wJ  
K(<$.  
|u@+`4o  
>_XOc  
持票人cheque holder 0cHfxy3  
95=g Y  
>\V6+$cNp  
>^a$  
不记名支票cheque to bearer||bearer cheque 1EVfowIl  
H2_/, n  
# ;K,,ku x  
Vclr)}5  
记名支票||认人支票cheque to order ~12_D'8D[  
H&M1>JtE  
lC0~c=?J  
!; IJ   
到期支票antedated cheque i+g~ Uj}h  
8z Y)J#  
kw*)/$5]  
Yc^%zxub  
未到期支票postdated cheque I%oRvg|q  
PgMbMH  
3y99O $EAc  
\[yr=X  
保付支票certified cheque |^R*4;Phe  
Yu'a<5f  
4'',6KJ@  
$.pTB(tO  
未获兑现支票,退票returned cheque ( #* "c  
jpRBER_X  
zh\$t]d<I  
SxJ$b  
横线支票crossed cheque nZfs=@w:y  
MaO"#{i  
',7a E@PJ  
^i+[m  
普通横线general crossing l<(cd,  
HTV ~?E  
#02Kdo&Vy  
gxwo4.,  
特别横线special crossing a d9CsvW  
(9 sIA*,}  
!;S"&mcPDJ  
5Fm av5  
空白支票blank cheque Q $~n/  
U&UKUACn"  
p~&BChBl!=  
`9Yn0B.  
失效支票,过期支票stale cheque +L0w;wT  
dH\XO-Z7v  
5{d\u E%'p  
.Pe9_ZH$W  
普通支票open cheque PY`L$e  
9xFO]Y"  
j?6X1cMq  
w\Mnu}<e$  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount }XR : 2  
06 i;T~Y  
\}5p0.=  
pu+ur=5&  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Ql%qQ ZV  
bl;zR  
#]E(N~  
,lt8O.h-l  
支票换现金||兑现to cash a cheque h1[WhBL-O  
2 rN ,D(  
u,1}h L  
bc I']WgB-  
清理票款to clear a cheque Qd &" BEs  
c+kU o$  
2&Jd f  
hePPxKQ-  
保证兑现to certify a cheque 5GQLd  
wW2d\Zd&  
uuNR?1fS  
WC,+Cn e  
填写支票数额to fill up a cheque uH@FU60  
WG7k(Sp ]  
J=W0Xi !  
9H0H u]zM  
支票上划线to cross a cheque {Qv>q$Q  
yxt[= C  
@U{<a#  
Dg HaOAdU  
开发支票to make out a cheque p\p\q(S">  
&?,6~qm[  
0aI;\D*Ts  
g(C|!}ex/  
签发支票,开立支票to draw a cheque||to issue a cheque B,WTHU[AV  
O#a6+W"U  
c{+AJ8  
j;1-p>z  
透支支票to overdraw a cheque px;/8c-  
\x{;U#B[3>  
bzN-*3YE=  
.7NNT18  
背书支票to endorse a cheque *?ITns W<  
"=. t 36#  
b5G}3)'w  
;`YkMS`=W  
请付票款||清付票款to pay a cheque||to honour a cheque 8eBOr9l+j  
v``-F(i$  
H( jXI  
i_R e*  
支票退票to dishonour a cheque l_tw<`Ep  
I<td1Y1q  
 +=q)  
 p?D2)(  
拒付支票to refuse a cheque RyJ 1mAC  
-t2T(ha  
|'O[7u T  
V r(J+1@  
拒付支票to stop payment of a cheque uMb> xxf  
J5p"7bc  
/ $  :j  
J7D}%  
提示要求付款to present for payment ._w8J"E5  
[H<bh%  
F~:O.$f]G  
:2 >hoAJJ  
见票即付持票人payable to bearer '>$EOg"  
:F,O  
<ljI;xE  
\!vN   
支付指定人payable to order do*}syQ`O  
Ji1Pz)fq  
-oeL{9;  
UJfT!==U  
已过期||无效out of date||stale 9SlNq05G7  
fj7|D'c  
D4eTTfQ  
RIu~ @  
请给出票人R/D||refer to drawer f4-a?bp  
1g# #sSa6  
8.' #?]a  
]5~s "fnG  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?Xdak|?i  
~R$~&x(b  
=S'%`]f?  
g4`Kp; }&'  
文字与数字不一致words and figures differ uw\2qU3gk  
Zwcy4>8  
2!&&|Mh}  
[b{CkX06  
支票 t }IkK=f  
dm-pxE "  
时间已过account closed ;.xoN|Per  
>hBxY]< \  
3nT Z)L }  
ReiB $y6  
更改处应加盖印章alterations require initials  Qk!;M |  
Hf'G8vW  
,+`61J3W  
G}5#l  
t8^m`W  
~~ /xR s  
时间已过effects not cleared s yU9O&<  
vvUSeG\n#j  
go+Q~NV   
H|cNH=  
停止付款payment stopped ^pM+A6 XY  
 h:lt<y  
3@5=+z~CW  
y _xnai  
支票毁损cheque mutilated 0]D0{6x 8  
JS}{%(B  
G=;k=oX(  
pJN${  
汇款||寄钱to remit||to send money zP6.xp3  
=^H4Yck/5  
@ HZKc\1  
xBu1Ak8w  
寄票供取款||支票支付to send a cheque for payment :xKcpY[{  
x `V;Y]7'  
cb5,P~/q  
7JSNYTH  
寄款人a remitter `jS T  
(C]o,7cYS  
hzk6rYg1  
'zh 7_%  
收款人a remittee s,a}?W  
/b|0PMX  
8w({\=  
1Bxmm#  
国外汇票foreign Bill e8'wG{3A  
j5@:a  
$%VuSrZ&  
 |W< +U  
国内汇票inland Bill 3> /K0N|$  
Xl74@wq   
1:Si,d,wh  
RCRpzY+@  
跟单汇票documentary bill Z,iHy3`  
Zw wqSyuGf  
!n^OM?.4  
'l,V* 5L  
空头汇票accommodation bill &~CY]PN.  
43V}# DA@  
mDZ*E!B  
uYrfm:4S  
原始汇票original bill M:5b4$Qh<  
IHRGw  
v9T_ &  
'U'yC2BI n  
改写||换新票据renewed bill zSb PW 6U  
[5Lz/ix=  
]~Y<o  
7t.!lh5G%  
即期汇票sight bill||bill on demand i1 RiGS  
^] kF{ o?  
ytNO*XoR  
C!7>1I~5  
…days after date||…days after date…日后付款 8b0d]*q  
QNDHOo>v  
}<'5 z qS  
n("0%@ov  
…months after date||…months after date…月后付款 41SGWAd#:  
F`9]=T0  
VE8;sGaJ  
o6//IOZ  
见票后…日付款…days after sight||…days sight 4V~?.  
YtO|D  
T9s2bC.z55  
.H,xle  
见票后…月付款…months after sight||…months sight ;t+ub8  
Afk$?wkL  
} CfqG?)  
Zkf0 p9h\  
同组票据set of bills >$2V%};  
>|;aIa@9  
;`6^6p\p  
o: ;"w"G  
单张汇票sola of exchange||sole of exchange *_?dVhxf  
+ T8B:  
R i^[i}  
"9n 3VX)  
远期汇票usance bill||bill at usance 3N_"rNKD  
f^VP/rdg  
Y/7 $1k  
im @h -A]0  
长期汇票long bill \m1~jMz*>k  
B,{K*-7)MX  
-I=l8m6L  
E4hLtc^ +  
短期汇票short bill 7NJhRz`_  
YQY%M>F@d%  
5ls6t{Ci  
[}&Sxgv  
逾期汇票overdue bill xNbPsoK  
\ <g*8?yFs  
a1@Y3M Q;i  
F+u|HiYG  
宽限日期days of grace ^yOZArc'r  
sM9+dh  
x7$}8LZ"B  
4t)/  
电汇telegraphic transfer (T.T) f%*/cpA)  
#f+$Ddg*  
6 :~v4W!k  
r-<F5<H+K@  
邮汇postal order||postal note (Am.)||post office order||money order 4]E3c AJ  
e2A-;4?_  
G["c\Xux  
XcjRO#s\  
本票promissory note (P/N) 5;HH4?]p  
$ , u+4h  
,S!azN=  
V 0rZz  
押汇负责书||押汇保证书letter of hypothecation =&:Y6XP  
 E@b(1@  
L+i(TM=  
>: b Q  
副保||抵押品||付属担保物collateral security *IM;tD+7Q~  
VzVc37 Z>6  
&Udb9  
Cid ;z  
担保书trust receipt||letter of indemnity y_?Me]  
){b@}13cF  
( U xW;  
%ALwz[~]  
承兑||认付acceptance H/37)&$E(  
SBS3?hw  
Ll4g[8  
c3CWRi`LE  
单张承兑general acceptance  v%iflCK  
:\o {_  
a5 TioQ  
l~$+,U&XNe  
有条件承兑qualified acceptance MpR2]k#n<  
BGX.U\uc  
?)ONf#4Y  
uwy:t!(j  
附条件认付conditional acceptance &*aIEa^  
#%h-[/  
K>@+m  
m*kl  
部分认付partial acceptance   ?snp8W-WB  
    
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