论坛风格切换切换到宽版
  • 2526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。   }0(.HMiGj  
会计报表statement of account 8G6[\P3fQ  
B[8`l} t  
%I 3D/!%  
C2/B1ba  
往来帐目account current 4a6WQVS  
W.O]f.h  
i[\`] C{gf  
Vr1yj  
现在往来帐||存款额current accout q%H#04Yh  
}wkZ\q[  
LaolAqU  
c|,6(4j>$  
销货帐account sales |5h~&kA  
(uk-c~T!u  
ow!NH,'Hy  
JJ=%\j  
共同计算帐项joint account 6 $k"B/k  
+l8`oQuG  
K:3u/C`  
= Co[pt  
未决帐项outstanding account \dzH G/e  
 `[=3_  
2U Q&n`A  
X\yy\`o  
贷方帐项credit account||creditor account SJXA  
8qi6>}A  
m[t4XK  
)^^Eh=Kbj  
借方帐项debit account||debtor account Q Jnji  
*Mg. * N  
l)^sE)  
HLYTt)f}  
应付帐||应付未付帐account payable OlwORtWzZ  
P nxxW?  
zx7g5;J  
i4XE26B;e  
应收帐||应收未收帐account receivable \j$q';9p  
<PayP3E  
X-$\DXRIo  
q#n0!5Lv2  
新交易||新帐new account  8FmRD  
5,,b>Z<  
8>KBh)q  
km(Mv  
未决帐||老帐old account 6S2u%-]  
13X\PO'9  
5jb/[i^V  
X^!1MpEQ  
现金帐cash account e/{1u$  
L,<5l?u  
P`$"B0B)  
F.%g_Xvk:  
流水帐running account #w *]`5 T  
p903 *F^[,  
sr*3uI-)L  
> kLUQ%zE@  
暂记帐||未定帐suspense account o_K. +^$  
0bt"U=x4  
1$]hyC/f  
:*`5|'G}  
过期帐||延滞帐overdue account||pastdue account M2.Pf s  
JQp::,g  
X4D>  
_W3>Km-A=/  
杂项帐户sundry account Gh:hfHiG  
FuKp`T-H  
0)?.rthk4S  
)l|/lj  
详细帐单||明细表detail account Rpi@^~aP E  
(1|_Nr  
Eed5sm$H  
g20,et  
呆帐bad account \"X<\3z2  
KqE5{ q  
rerl-T<3  
k70o=}  
会计项目title of account 'rX!E,59  
u$"dL=s!  
S"/M+m+ ]  
RJz$$,RU  
会计薄||帐薄account-book )Hp{8c  
)Yc jx~   
x P3v65Q1  
M u>G gQSZ  
营业报告书||损益计算表account of budiness||business report =Z($n: m=*  
4]VoIUIuN  
D(m2^\O[  
}qa8o  
借贷细帐||交验帐account rendered R`_RcHY:  
\R6D'Yt  
_aR_ [  
\UD:9g"  
明细帐account stated vp4l g1/  
L*rND15  
+~E;x1&'  
CPw=?<db  
与…银行开立一户头to open an account with aMxg6\8  
c']3N  
Y\Z.E ;  
[+q':T1W-  
与…银行建立交易to keep account with @-7h}2P Q  
+E{'A7im8=  
Spnshv8  
bpQ5B'9  
继续记帐to keep account z/B[quSio  
,:Q+>h  
Jvk!a~e  
U X?EOrfJ  
与…有交易to have an account with Q :<&<i=I  
H\zV/1~Y  
)Y P"\E  
Z|8oD*,  
作成会计帐||有往来帐项to make out an account with 0#gu7n|J  
^9{mjy0Q  
cVx#dDdA  
Y [hTO.LF  
清算||清理债务to make up an account Y5 B Wg  
GE2 ^v_  
*gq~~(jH  
0 e}N{,&Y  
清洁帐目||与…停止交易to close ones account with Fp_?1 y  
K,!"5WrX*  
cTU%=/gbc<  
Qx B0I/ {  
结帐to close an account 6 J&_H(^  
$50/wb6s  
oVG/[e|c'  
O?6ph4'  
清理未付款to ask an account||to demand an account BrWo/1b  
0/1Ay{ns  
s/;iZiWK  
J6WyFtlyLc  
结清差额to balance the account with M<4tjVQ6  
9`A}-YA !  
W? `%it5  
Gu3# y"a>  
清算to settle an account||to liquidate an account||to square an account 1Qc>A8SU  
5uVSbo.  
[&tN(K9*  
7j9X<8 *  
审查帐目||监查帐目to audit an account C EzTE rn  
}m Z sK>  
=B+^-2G8  
Dd3GdG@*~  
检查帐目to examine an account &!kD81?Mm  
p\ "WX  
jD`p;#~8  
=i`#0i2(  
转入A的帐户to charge the amount to As account 1>KZ1Kf  
_P^ xX'v  
*!~jHy8F  
,?'":T1[  
以计帐方式付款to pay on account %yVboA1  
}JF,:g Lk  
'@{'T LMCi  
T i{~  
代理某人||为某人on ones account||on account of one %,Pwo{SH  
k*?Axk#  
o 0-3[W'x<  
%, U@ D4w  
为自己计算||独立帐目on ones own account Xy0KZ !  
M%\=Fb  
^lt;K{  
eJ=K*t|  
由某人收益并负风险on ones account and risk||for ones account and risk ls^| j%$J  
8 2EH'C  
yY 3Mv/R  
QSaJb?I  
由某人负担for ones account||for account of one &fyT}M A  
OdZLJt?g  
Po~u-5  
J:N4F.o&K  
按某人指示||列入某人帐户by order and for account of one rA">< pH  
B.J_(V+  
~O;'],#Co  
jkN-(v(T  
列入5月份帐目for May account Ykt{ ]#  
T%opkyP>=  
)\!-n]+A  
h rksPK"s2  
编入某中帐项下to pass to the account of||to place to the account of YFGQPg  
K|OowM4tv  
VSxls  
2I!L+j_  
寄出清算书to send in an account||to send in render an account ,{pC1A@s  
U&(TqRi,  
pejG%pJ  
bnm3 cR:h"  
支票薄cheque book _:ORu Vk  
DKvNQ:fI>9  
A3!xYG=+  
tW=,o&C=  
支票陈票人cheque drawer KBb{Z;%  
RfZZqe U  
_6"YWR  
",pN.<F9O  
持票人cheque holder `X=2 Ff  
g4`)n`  
" iKX-VIl  
x'uxSeH$  
不记名支票cheque to bearer||bearer cheque Mzbbr57n  
JyfWy  
cc$L56q  
nVK`H@5fw  
记名支票||认人支票cheque to order z.xOT;t  
FTA[O.tiG  
s--\<v  
LHS^[}x^1  
到期支票antedated cheque {e3XmVAI  
:We}l;.jQ  
ToNRY<!  
J4xJGO  
未到期支票postdated cheque DM73 Nn^5  
OFyZY@B-C~  
L, k\`9bQ  
+dt b~M  
保付支票certified cheque 6?CBa] QG  
c'678!r9 P  
;`TSu5/  
mHnHB.OL  
未获兑现支票,退票returned cheque s*XwU  
v)TFpV6b{p  
2u> [[U1:  
X`,]@c%C`  
横线支票crossed cheque hlgBx~S[  
&>0ape  
EJbFo682  
[T5z}!_y  
普通横线general crossing `!K!+`Z9  
nmc5c/C|-I  
0( s io\  
|.s#m^"  
特别横线special crossing @t;WdbxB%  
w(y#{!%+  
+&T;jad2  
S!/N lSr<  
空白支票blank cheque gm-m_cB<  
[q MFLY$  
^J([w~&  
#kuk3}&  
失效支票,过期支票stale cheque o*L#S1yL  
D>YbL0K>X~  
]{[8$|Mg  
6]#\|lds1  
普通支票open cheque ,w+}Evp])  
K]b_JDEk  
E2PMcT{)_  
Rilr)$  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 0B4&!J  
`F#<qZSR  
>/kwy2  
V?k"BU  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges /eoS$q  
zW@OSKq4  
" -Ie  
K-xmLEu  
支票换现金||兑现to cash a cheque +hz^( I7  
B Bub'  
ATeXOe  
4-?'gN_  
清理票款to clear a cheque Lnk!zj  
is 3nLm(  
Wgh4DhAW  
j'?^<4i  
保证兑现to certify a cheque #$vef  
U2tsHm.O  
x bG'![OX  
^jO$nPDd  
填写支票数额to fill up a cheque &zCqF=/9U  
]g>@r.Nc  
DIk\=[{2q  
,sAN,?eG~  
支票上划线to cross a cheque ~dIb>[7wy  
kXj%thDx  
h=q%h8  
)8c`o  
开发支票to make out a cheque 6zQ {Y"0  
^ ExA  
!Q,A#N(  
XsldbN^ 6  
签发支票,开立支票to draw a cheque||to issue a cheque $RQ7rL3g{  
u5f+%!p  
(3RU|4Ks  
;%1ob f 89  
透支支票to overdraw a cheque @G vDl=.  
9`8\<a'rU  
)P^5L<q>|  
iA~b[20&  
背书支票to endorse a cheque Dm@wTt8N(  
~3 {C &c  
I#Q Tmg.  
26fm }QV  
请付票款||清付票款to pay a cheque||to honour a cheque !b O8apn  
qAH@)}  
LE_1H >  
:<%q9)aPf`  
支票退票to dishonour a cheque dqMR<Nl&  
*y uw8  
DPfP)J:~  
PmtBu`OkV  
拒付支票to refuse a cheque WgdL^PN(h  
^n@.  
> 4:W:;R  
fhu- YYJt  
拒付支票to stop payment of a cheque ZQvpkO7}M  
@:@0}]%z9  
%h** L'~``  
+#5nk,1c>  
提示要求付款to present for payment I/bED~Z:a  
Sti)YCXH  
a;Ic!:L  
2,nKbE9*  
见票即付持票人payable to bearer r}i<cyL  
&* 4uji  
P'#m1ntxQ  
@G Gzah#  
支付指定人payable to order s-eC')w~E  
\ ?[#>L4  
ce{GpmW  
0lNVQxG  
已过期||无效out of date||stale U,C L*qTF  
\#5t%t  
(Rvke!"B  
=R#K` H66j  
请给出票人R/D||refer to drawer >n@?F[Y  
\5^#5_<  
09"C&X~  
d"+zDc;  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds eI?<*  
.~V0>r~my  
uROt h_/  
rE"`q1b#  
文字与数字不一致words and figures differ c/ wzV  
C #ng`7 q  
Q3#- q> ;7  
mt7}1s,i[  
支票 yy4QY%  
SoODss~X  
时间已过account closed XM3N>OR.  
B^Q\l!r  
vq *N  
lIO.LF3  
更改处应加盖印章alterations require initials AiSO|!<.N  
QBa1c-Y  
%4U;Rdq&Ud  
w[z^B&  
p5^,3&  
*L8Pj`zR  
时间已过effects not cleared 9^J8V]X  
ahkSEE{  
X 'Q$v~/  
< vU<:S  
停止付款payment stopped ^~0Mw;n&  
 IpY  R  
#M6@{R2_  
!*.mcIQT  
支票毁损cheque mutilated cj-P&D[Ny[  
i]*W t8~!  
JxI}#iA  
o=?sMq1<  
汇款||寄钱to remit||to send money R8UtX9'*sa  
$b\`N2J-_  
p~I+ZYWF'  
!8vHN=)z  
寄票供取款||支票支付to send a cheque for payment au2 ieZZ[  
0F sz  
_{&znXf>?6  
^AMcZ6!\  
寄款人a remitter =,KRZqz  
Kxz<f>`b/  
xh[Mmq/R  
zJ7vAL  
收款人a remittee st ( l85  
jdQ`Y+BC  
4H8vB^  
K+xiov-r?  
国外汇票foreign Bill c|u{(E58  
oC>e'_6_b  
$"C]y$}  
= ^:TW%O  
国内汇票inland Bill 4x.'H18  
Adgh:'h  
JPS22i)P  
KgX~PP>  
跟单汇票documentary bill cu(2BDfiL  
mq$'\c 9.  
ws Lg6  
;! &A  
空头汇票accommodation bill <Bb $d@c  
uQWJ7Xm  
lz@fXaZM  
szMh}q"u  
原始汇票original bill BKfcK>%g  
KZzOs9 s  
#9}E@GGs  
|Y"q. n77  
改写||换新票据renewed bill CL|t!+wU/  
x;S v&  
5j1}?0v_  
$[5ihV$u  
即期汇票sight bill||bill on demand F"VNz^6laV  
,i#]&f`c;5  
[sp=nG7i&  
aB"W6[  
…days after date||…days after date…日后付款 ;$l!mv 7  
:pcKww|V  
h<\o[n7j  
q.FgX  
…months after date||…months after date…月后付款 2]C`S,)  
JLm0[1Lzd  
~PP*k QZlJ  
g<{/mxv/  
见票后…日付款…days after sight||…days sight lZZ4 O(  
BbUZ,X*Y  
:.f =>s]  
_H>ABo  
见票后…月付款…months after sight||…months sight Q*Per;%J  
23@e?A=C  
pbKDtqSn z  
Fh9` 8  
同组票据set of bills D`0II=  
Um]>B`."wK  
w' K\}G~  
mza1Q~<  
单张汇票sola of exchange||sole of exchange .cN\x@ 3-j  
JYOyz+wNd  
KG)7hja<6g  
7 lY&/-V  
远期汇票usance bill||bill at usance e5maZ(.;F  
tiSN amvG1  
xekW-=#a7-  
;!DUNzl  
长期汇票long bill FYR%>Em  
2-j+-B|i  
J!O5`k*.C  
1i4KZ"A5+  
短期汇票short bill 9 "1 0:\U  
PF*<_p"j  
.9+"rK}u  
qY`)W[  
逾期汇票overdue bill BRYhL|d~.  
]24aK_Uu  
GLQ1rT  
&G7JGar  
宽限日期days of grace 1VL!0H  
: ,%~rR  
87c7p=/0`  
$wH{snX  
电汇telegraphic transfer (T.T) f;`pj`-k%  
]]`hnzJX  
KhAj`vOzK  
gN1b?_g  
邮汇postal order||postal note (Am.)||post office order||money order A-1Wn^,> *  
m619bzFlB  
^;@q^b)ZP  
oh:q:St  
本票promissory note (P/N) f1(V~{N,+  
7tMV*{+Z  
x$d3 f sEE  
I=6\z^:  
押汇负责书||押汇保证书letter of hypothecation _'0HkT{I  
/R^Moj<  
;E>5<[aa  
uQazUFw  
副保||抵押品||付属担保物collateral security Iq0_X7:{QI  
_"SE^_&c  
ne] |\]  
oGx OJyD  
担保书trust receipt||letter of indemnity Ls)y.u  
Q( .d!CQ>  
iM+K&\{_h  
Pf;'eOdp  
承兑||认付acceptance W&ya_iP~C  
EGL1[7It`  
]\w0u7}  
}UJS*m R  
单张承兑general acceptance Vd~{SS 2>  
e}yoy+9  
0H,1"~,w]  
*`OgwMr)M  
有条件承兑qualified acceptance #\KSv Z  
eBX#^  
.ii9-+_  
m6tbN/EJZ  
附条件认付conditional acceptance {.pR$]6B"+  
2.CjjI  
7yo/ sb9h  
S/G6NBnbS  
部分认付partial acceptance   :L#t?~  
    
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