论坛风格切换切换到宽版
  • 2766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。   iK{T^vvk  
会计报表statement of account 2l5KJlfj>k  
htP|3B  
k n8N,,+  
#0;HOeIiH  
往来帐目account current Y\2|x*KwvF  
V^Rkt%JY  
yg]2erR  
2AVc? 9@  
现在往来帐||存款额current accout U/;]zdP.K  
hnWo|! ,O$  
KjB/.4lLq  
vw<K}z  
销货帐account sales 2q} ..  
mDFlz1J,e  
nT#JOmv  
B pLEPuu30  
共同计算帐项joint account A>.2OC+  
BKU'`5`  
}jSj+*  
-v?hqWMp#  
未决帐项outstanding account >NV=LOO  
@;wzsh >o  
(bn Z y0  
H;WY!X$x  
贷方帐项credit account||creditor account uHNpfKnZ  
H^1gy=kdj  
-Cid3~mX3  
6g>)6ux>aV  
借方帐项debit account||debtor account ZkB3[$4C=5  
[FQ\I-GNC  
)y7_qxwbV  
`"k9wC1  
应付帐||应付未付帐account payable \Btk;ivg  
%IBL0N QT  
> 7 `&0?  
cy~oPj]j  
应收帐||应收未收帐account receivable `0#H]=$2h  
YnV/M,U  
?a/n<V '  
e<gx~N9l'  
新交易||新帐new account AH{^spD{7,  
\|Dei);k  
7y*ZXT]f  
 [~Hg}-c  
未决帐||老帐old account 3/M.0}e  
%6 =\5>  
aW5~Be$ _  
HW7FP]NH  
现金帐cash account k ~6- cx  
Ri?\m!o  
BH:  
lUh*?l  
流水帐running account nJ3vi}`  
,&a`d}g&G  
T%CxvZ  
?p8k{N(1  
暂记帐||未定帐suspense account +AQDD4bu  
&+nRIv S_`  
P6?0r_Y  
r2 5Z`X Z  
过期帐||延滞帐overdue account||pastdue account fB#XhO  
zsTbdF  
O25m k X  
>BqCkyM9Kf  
杂项帐户sundry account &y:CW>T$/X  
/B HepD }  
1 ycc5=.  
|ViU4&d*  
详细帐单||明细表detail account QdDtvJLf  
P%o44|[][  
K=kH%ZK  
T+TF-] J  
呆帐bad account Ob&W_D^=N  
dl/X."iv!  
kP,7Li\  
StM/  
会计项目title of account >riq98Us/  
V;[p438o  
}bfn_ G  
$U'3MEEw  
会计薄||帐薄account-book y1(P<7:t?  
  8Uj:  
<%,'$^'DS  
|>s v8/!  
营业报告书||损益计算表account of budiness||business report ;mJkqbVol  
)}| mDN&P  
41;)-(1  
.98.G4J>  
借贷细帐||交验帐account rendered Wu{&;$  
QAaF@Do  
Dsb(CoWw  
W]LQ &f  
明细帐account stated u_'nOle K  
tBl#o ^  
S:s 3EM  
^('cbl  
与…银行开立一户头to open an account with -lp"#^ ;  
|a(Q4 e/,  
4[l^0  
}1rvM4{/+f  
与…银行建立交易to keep account with .;%q/hP  
Qk7J[4  
Q eK{ MF  
}vsO^4Sjc  
继续记帐to keep account j#o3  
.v7`$(T  
8m7eaZ  
;vUxO<cKFq  
与…有交易to have an account with z+6QZQk  
Kfd_uXL>  
Riq|w+Q  
fIEw(k<*  
作成会计帐||有往来帐项to make out an account with r9 ;`  
3B"7VBK{  
!c_u-&b)  
WJcVQM s  
清算||清理债务to make up an account .P%ym~S  
f#mx:Q.7I  
d q pgf@  
O" QHb|j  
清洁帐目||与…停止交易to close ones account with {tmKCG  
. z].:$J&  
x.G"D(  
o#dcD?^  
结帐to close an account 4zX=3iBt  
M4H"].Zm  
:s-EG;.  
=?+w)(*0c  
清理未付款to ask an account||to demand an account wEK%T P4  
?+Hp?i$1  
mLULd}g/o  
2mLUdx~c  
结清差额to balance the account with /THNP 8.  
wVQdUtmk  
QD}1?)}  
@5GBuu^j  
清算to settle an account||to liquidate an account||to square an account @jKDj]\  
5R"2Wd  
9IOGc}  
qTS @D  
审查帐目||监查帐目to audit an account O*ImLR)i+s  
fK);!Hh  
Kc-4W6?$  
gs-@hR.,s0  
检查帐目to examine an account hLSTSD}  
k~R{Y~W!!  
(>mi!:  
44Q9* ."  
转入A的帐户to charge the amount to As account 3)xbnRk  
+q l  
y]<#%F h  
PM8Ks?P#u  
以计帐方式付款to pay on account =9fEv,Jk  
]2LXU YB  
7|K3WuLL  
A1=_nt)5  
代理某人||为某人on ones account||on account of one /=q.tDH=I  
"0b?+ 3_{G  
@+$cZ3,  
B% 2L1T=  
为自己计算||独立帐目on ones own account -E}>h[;qZ  
RrKfTiK H  
TbMdQbj}  
_HLC>pH~#  
由某人收益并负风险on ones account and risk||for ones account and risk |G)Y8 #D  
^DzL$BX  
+8^5C,V  
z'_&|-m  
由某人负担for ones account||for account of one rAM *\=  
,TEuM|  
-}E)M}W  
|.Em_*V G  
按某人指示||列入某人帐户by order and for account of one m$,cH>E  
!O 4<I_EY{  
'YBi5_  
3I GCl w(  
列入5月份帐目for May account {x7=;-  
FOeVRq:#  
ob)Q,;8R  
E(% XVr0W  
编入某中帐项下to pass to the account of||to place to the account of OI*ZVD)J  
KS b(R/T  
I/Sv"X6E  
V@$GC$;  
寄出清算书to send in an account||to send in render an account ]7v81G5E  
PEfE'lGj  
g})6V  
m5)EQE}gPp  
支票薄cheque book /731.l  
Ir!2^:]!  
\{[D|_   
"\4]X"3<+  
支票陈票人cheque drawer &S<? 07Z  
iD.0J/  
z<n"{%  
u\M4`p!g=  
持票人cheque holder $4DFgvy$  
yQ8M >H#J  
c/b%T  
zpbcmQB*  
不记名支票cheque to bearer||bearer cheque ]}p2Tp;1  
jo<>Hc{g>  
ri"?, }(  
5LO4P>fq  
记名支票||认人支票cheque to order cT_uJbP+  
$< A8gTJ  
xR *5q1j  
KLG6QBkj  
到期支票antedated cheque M`)s>jp@w  
CKx\V+\O  
:-$cd Z3E  
l?})_1v,R  
未到期支票postdated cheque }PtI0mZ1  
Jz=;mrW  
fB_4f{E  
I%pCm||p  
保付支票certified cheque cC b>zI  
=>HIF#jU  
J'|=*#  
B1x'5S;Bq  
未获兑现支票,退票returned cheque o~Bk0V=  
]&&I|K_  
%|# P&`  
5OPS&:  
横线支票crossed cheque dK:l&R  
:5r:I[FFy  
$/4Wod*l  
U#8\#jo  
普通横线general crossing dD[v=Z_  
5JQd)[Im  
oN.Mra]D  
NFdJb\  
特别横线special crossing db{NK wpj'  
9QX&7cs&[  
{;]uL`abi?  
V->.|[J  
空白支票blank cheque 1gF*Mf_7  
[37f#p  
PFImqojHd  
2z.k)Qx!Z  
失效支票,过期支票stale cheque 9)G:::8u7  
+9<,3IJe6  
&>d:ewM\  
k$9Gn9L%  
普通支票open cheque @"q~ AY  
(Q}PeKM?jq  
]3gYuz|  
)OARO  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount D]t~S1ycG7  
>GdLEE'w  
v&t`5-e-A  
rnzsfr-|(2  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 5pNvzw  
)a4E&D  
?TL2'U| M  
wZ (uq?3S`  
支票换现金||兑现to cash a cheque J,dG4.ht  
"2y7&#l   
Mft0D j/  
*>}McvtTw  
清理票款to clear a cheque ]pM5?^<~  
kw*Cr/'*  
#Pe\Z/  
Y\Fuj)  
保证兑现to certify a cheque &(z8GYBr  
t[H_6)  
 3L 1lq .  
u;l6sdo  
填写支票数额to fill up a cheque Y\\3g_YBF  
44/ 0}v]  
4fU5RB7%  
[T$$od[.  
支票上划线to cross a cheque x|~D(zo  
Gaw,1Ow!`2  
-r6(=A  
2vk8+LA(6  
开发支票to make out a cheque 8KtF<`A)  
1*c0\:BQ;z  
IdQw Lt  
@=aq&gb  
签发支票,开立支票to draw a cheque||to issue a cheque +e{djp@m  
d-A%ZAkE]  
i?P]}JENM  
{ V =:O  
透支支票to overdraw a cheque ?j^?@%f0  
z9uEOX&2\  
%(O^as  
#!<+:y'S?  
背书支票to endorse a cheque egIS rmL+X  
>.k@!*  
TZ[F u{gZ  
( .6tz  
请付票款||清付票款to pay a cheque||to honour a cheque 7W>}7  
' /@!"IXz  
*}Ae9  
`rOe5Zp$  
支票退票to dishonour a cheque c_DB^M!h  
Qbe{/  
`6l24_eKf  
!513rNO  
拒付支票to refuse a cheque *{4{<O<4  
lw/ m0}it  
RIVN>G[;L  
N#xM_Mpt  
拒付支票to stop payment of a cheque A%sxMA!K,  
802]M  
D?&w:C\&@z  
"78cl*sD  
提示要求付款to present for payment jy)9EU=  
!Z9ik n4A  
2Dwt4V  
(WU~e!}  
见票即付持票人payable to bearer D4x'  
k H( 3  
d+$[EDix  
6I6ZVSxb  
支付指定人payable to order (x*2BEn|  
s-YV_  
\FaB!7*~  
j Wb\"0)  
已过期||无效out of date||stale K+aJ`V  
5x L,~"  
f"}14V  
14)kKWG  
请给出票人R/D||refer to drawer |GLn 9vw7S  
)F9%^a(  
V1+o3g{}  
P^{`d_[K%  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !nD[hI8P  
t)kr/Z*p\  
 OG<]`!"  
o@V/37!  
文字与数字不一致words and figures differ 0a;F X0S&  
p44uozbK  
tGy%n[ \  
#| e5  
支票 t6U+a\-<  
CI ]U)@\U  
时间已过account closed ]8j5Ou6#y  
J,2v~Dq  
0i1?S6]d-  
N`mC_)  
更改处应加盖印章alterations require initials Mh@ylp+q  
KQy\l+\gM  
}lbx  
!QzMeN;D  
}t{^*(  
kJ:5msKwC  
时间已过effects not cleared E52:c]<'m  
9<#R;eIsv  
p<.!::*%(  
<@2?2l+`X  
停止付款payment stopped 78}%{7YY  
SodW5v a  
Kof-;T  
="*C&wB^  
支票毁损cheque mutilated e @MCumc~+  
#B{F{,vlu,  
NomK(%8m$  
S )1:*>@  
汇款||寄钱to remit||to send money mi3q1npb7[  
:=KGQ3V~eK  
!Kn+*'#  
hYQ%|CBXBR  
寄票供取款||支票支付to send a cheque for payment A=>6$L];'  
O4+w2'.,  
s`#j8>`M  
a*@Z^5f  
寄款人a remitter +mel0ZStS  
aQ3vG08L>  
]-]@=qYu  
Jrrk$0H^~  
收款人a remittee *^m.V=  
_ 25]>D$  
W8/6  
V'#u_`x"D)  
国外汇票foreign Bill cnO4N UDv  
M%LwC/h:,  
;:YjgZ:+Q]  
H$'kWU*l  
国内汇票inland Bill @MVZy  
Rf$6}F  
8U$UI  
.jU0Hu{F4  
跟单汇票documentary bill O-m}P  
8i~'~/x  
2{qG  
RB@gSHOc?  
空头汇票accommodation bill aj~@r3E ;  
/ S^m!{  
y(g Otg  
Icb;Yzt  
原始汇票original bill T"lqPbK  
Z@Z`8M@Q,  
[aUT #  
S5p\J!k\B  
改写||换新票据renewed bill e=$xn3)McY  
h(K4AiGE  
:H k4i%hGk  
*m/u 3.\  
即期汇票sight bill||bill on demand uZI:Kt#  
}tq9 /\  
clV/i&]Qa  
dXN&<Q,  
…days after date||…days after date…日后付款 p#NZ\qJ  
KPrxw }P  
l$ @lk?dc  
5Wjp_^!e  
…months after date||…months after date…月后付款 ,o6:  V]a  
l0o_C#"<S  
WWs>@lCK  
kKO]q#9sO  
见票后…日付款…days after sight||…days sight p =O1aM  
{[iQRYD0|  
k82LCV+6  
%^A++Z$`  
见票后…月付款…months after sight||…months sight u>@G:kt8  
At:C4>HE@  
yQ2[[[@k@  
KL{ uhb0f  
同组票据set of bills =v;@w$#  
$9$NX/P  
9a,CiH%@  
o?\Pw9Y  
单张汇票sola of exchange||sole of exchange 6 d6SP)|j  
7qp|Msf},  
Z 0^d o  
3_:k12%p  
远期汇票usance bill||bill at usance 3"R ZiOyv  
,]' !2?  
~<-h# B  
%oQj^r!Xd  
长期汇票long bill NyNu1V$  
}x-8@9S~z  
HRh".!lxy  
HX^ P9jXT  
短期汇票short bill P40eK0 e6  
<ZEll[0L  
A 2 )%+  
cQb%bmBc5  
逾期汇票overdue bill /GNYv*  
s4*,ocyBP  
$'wl{D"  
s6IuM )x  
宽限日期days of grace MR: {Ps&,  
NmXTk+,L#  
Qmn5-yiw1d  
%hh8\5l.:  
电汇telegraphic transfer (T.T) $Vh82Id^  
C7:Ry)8'I  
Fh;(1X75I  
+g&W423k_  
邮汇postal order||postal note (Am.)||post office order||money order [)?3Dp|MH  
nXjUTSGa)  
BGS6uV4^>  
.Dz /MSl  
本票promissory note (P/N) )k Uw,F=6  
4)z](e$  
Zl*!pQ  
fq'Of wT  
押汇负责书||押汇保证书letter of hypothecation Uyh#g^r  
=T`-h"E~@  
jXQ_7  
OX2\H  
副保||抵押品||付属担保物collateral security QO%K`}Q}  
,v+SD\7|  
-mF9Skj  
cE[lB08  
担保书trust receipt||letter of indemnity 5;*C0m2%i  
TMrmyvv  
/r6DPR0\  
hb{(r@[WHv  
承兑||认付acceptance  AHb   
]n_A~Y r  
[ 0Sd +{Q  
Q2o:wXvj  
单张承兑general acceptance A [JV*Dt  
4$rO,W/&0  
z&8#1'  
* gnL0\*  
有条件承兑qualified acceptance (46)v'?  
9UZ X+@[F  
e;$s{CNo  
- U|4`{PP  
附条件认付conditional acceptance ZJ qmD  
$ uqlJG#`  
,~!lNyL  
4^r}&9C ~  
部分认付partial acceptance   iDA`pemmi&  
    
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