论坛风格切换切换到宽版
  • 3918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。   # 9@K  
会计报表statement of account ZR[6-  
.Xcf *$.;s  
d"nms\=p  
1Z_2s2`p  
往来帐目account current `z!6zo2d  
cAQ_/>  
.[Nr2w:>  
G)8H9EV  
现在往来帐||存款额current accout hf1h*x^J  
N2Q b+  
Co^^rd@  
TOge!Q>a  
销货帐account sales 8iwH^+ h~  
0/4"Jh$t  
)/FEjo  
QP~Iz*J'  
共同计算帐项joint account C.(<IcSG  
j FH wu*  
3;<Vv*a"Dm  
]dd TH l  
未决帐项outstanding account 9H%dK^C  
Gl]z@ZXWIw  
FE4P EBXvu  
r=4vN=:  
贷方帐项credit account||creditor account vo!QJ  
3DX@ggE2  
Lyy:G9OV  
k8S`44vj  
借方帐项debit account||debtor account A2p]BW&  
=>Q$S  
~LU$ no^  
ZQI;b0C  
应付帐||应付未付帐account payable 3'xmq  
GWCU 9n  
/1z3Q_M  
"59"HVV  
应收帐||应收未收帐account receivable l<8+>W`_  
:7L[v9'  
8k9q@FSln  
'&<saqA  
新交易||新帐new account =EQa Z8k  
\}EJtux q  
z:)z]6  
*OU&`\bmE  
未决帐||老帐old account a2.@Zyz  
iL8:I) z  
i@o'Fc  
kj]m@mS[  
现金帐cash account |h%0)_  
eEZZ0NNe;  
W@p27Tiq  
%Y-KjSs+l  
流水帐running account PE&$2(  
7Rl/F1G o}  
 BRF4 p:  
Y5R|)x  
暂记帐||未定帐suspense account +T8]R7b9  
.gs:.X)TG9  
;9)A+bD]  
^<`uyY))Q  
过期帐||延滞帐overdue account||pastdue account >7(7  
Lj Y@b  
`^'0__<M  
vhz Q.>  
杂项帐户sundry account ~n{lu'SIX2  
m* rw?nLZ  
VmP5`):?b  
q?=_{oH9  
详细帐单||明细表detail account a'|/=$  
p.RSH$]  
w|( ix;pK  
o) sX?IiC  
呆帐bad account ZeE(gtM  
Ch7&9NW  
G`R_kg9$  
iL;{]A'0  
会计项目title of account JVq`v#8  
EE,C@d!*k7  
i/aj;t  
<I.{meDg  
会计薄||帐薄account-book y;ymyy&  
a{+;&j[!  
x>[f+Tc  
=g<Yi2  
营业报告书||损益计算表account of budiness||business report ^^kL.C Ym  
Q|tzA10E  
=0_((eXwf  
uE^5o\To  
借贷细帐||交验帐account rendered Q'c[yu  
NzC&ctPk  
 _GsHT\  
U{PFeR,Uk  
明细帐account stated ,Lr}P  
&O|qx~(  
^#&PTq>  
~'t+X  
与…银行开立一户头to open an account with f ( ug3(j  
)g[7XB/w  
gbu@&   
S)W(@R+@4  
与…银行建立交易to keep account with ?Suv.!wfLl  
](SqLTB+?  
)!g@MHHL  
~vstuRRST  
继续记帐to keep account &U{"dJr  
?RU_SCp-  
XE?,)8  
FcmL 4^s.`  
与…有交易to have an account with ^=,N] j  
7YQ689"J6B  
zD): yEc  
Z8q*XpUH  
作成会计帐||有往来帐项to make out an account with * Fz#x{zt  
a 8.Xy])!  
%tZ[wwt  
( Y)a`[B  
清算||清理债务to make up an account &~sk7iGi  
&1M#;rE;D#  
Jec<1|  
.tt=\R  
清洁帐目||与…停止交易to close ones account with &T[BS;  
15wwu} X  
fhbILg  
UVaz,bXla  
结帐to close an account &ZAc3@l[c  
+8|r_z\A5a  
^=Egf?|[  
jWJ/gv~ $  
清理未付款to ask an account||to demand an account .Af H>)E  
F>co#  
n8 e4`-cY  
H`Ld,E2ex&  
结清差额to balance the account with 8b:\@]g$  
Uiu9o]n  
bZi;jl  
jS'hs>Ot  
清算to settle an account||to liquidate an account||to square an account 0/0rWqg /  
 9Li.B1j  
]WZi +  
2Wq/_:  
审查帐目||监查帐目to audit an account v m)'C C  
<]kifiN#  
uc-Go 6W  
"i/3m'<2  
检查帐目to examine an account ~#V1Gunq  
<n|.Z-gF\  
~n`G>Oe3  
kU$M 8J.  
转入A的帐户to charge the amount to As account qD/FxR-!  
8WRxM%gsH  
uq_h8JH$  
N6*v!M+  
以计帐方式付款to pay on account U&<w{cuA  
Trwk9 +  
)uIH onXU  
tx{tIw^2;  
代理某人||为某人on ones account||on account of one &4-rDR,  
P g1EE"N@  
{;j@-=pV  
sKuPV  
为自己计算||独立帐目on ones own account +jpC%o}C  
Il,^/qvIY  
9\[A%jp#K@  
"J (.dg]"  
由某人收益并负风险on ones account and risk||for ones account and risk SK_i 3?  
)./.rtP|4  
(8/Qt\3jv  
4<QS ot  
由某人负担for ones account||for account of one 1O]27"9  
C>*]a(5k  
4Iou| H  
1F_ 1bAh$  
按某人指示||列入某人帐户by order and for account of one Z`lCS o;  
8GD!]t#  
FI|@=l;_  
k 1   
列入5月份帐目for May account |xQq+e}l<  
9Ucn 6[W  
H<6/i@ly  
Z/@%MEU[zl  
编入某中帐项下to pass to the account of||to place to the account of 4$<-3IP,  
34P5[j!h  
9#AsSbBpf  
VT&R1)c  
寄出清算书to send in an account||to send in render an account n\Y|0\ B  
KGI0|Z]n~  
` X7ns?  
_F1{<" 4  
支票薄cheque book \PB~ 6  
'ehJr/0&g  
jW-j+ WGSM  
&i~AXNw  
支票陈票人cheque drawer : *Nvy={c  
#j{!&4M  
tT;=l[7%  
Q`]E l<$  
持票人cheque holder (]mh}=:KDg  
6T_Mk0Sf+  
"A_W U|  
|,ZmRW^2K  
不记名支票cheque to bearer||bearer cheque y'<juaw  
7gV"pa  
hC .7Z]  
wZECG-jr/  
记名支票||认人支票cheque to order icf[.  
 Y@S?0  
3 9Ql|l$  
MKdBqnM(F  
到期支票antedated cheque PIuk]&L^  
y^gazr"  
y/m^G=Q6g#  
<~}t; ji  
未到期支票postdated cheque I,r 3.2u  
{q1&4U~'>O  
*My?l75  
_ID2yJ   
保付支票certified cheque sM?bUg0w  
$+<X 1  
 S< <xlW  
rSD!u0c [  
未获兑现支票,退票returned cheque b\ %=mN  
g]V}azLr  
%TUljX K}  
FG~p _[K  
横线支票crossed cheque m %$z&<!  
PiZt?r?5w|  
Jr18faEZw  
2k[i7Rl \c  
普通横线general crossing \>j._#t$h  
Wx&AY"J  
0*%j6*XDq9  
X9nt;A2TU+  
特别横线special crossing :rb<mg[  
k3[ ~I'  
yg "u^*r&  
}(-R`.e;  
空白支票blank cheque xyx.1o e!  
ehX j.z  
f{lg{gA(  
0gVylQ  
失效支票,过期支票stale cheque F]W'spF,  
,SJB 3if  
0K, *FdA  
T IPb ]  
普通支票open cheque :>'^l?b'WX  
#GK&{)$  
Zb7KHKO{  
zp4Jd"XBX  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount PDX^MYoN  
 Nm<3bd  
|nXs'T O'O  
Tn/ 3`j {  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 4D[W;4/p  
'R~x.NM  
s_K:h  
[Y*p I&f  
支票换现金||兑现to cash a cheque A75IG4]  
i}RxTmG<  
J']1^"_'  
&^1DNpUZ  
清理票款to clear a cheque m$A|Sx&sG$  
V_!hrKkL  
]BCH9%zLj  
g`gH]W FcG  
保证兑现to certify a cheque DI**fywu[3  
Yv9(8  
h ti)<#f  
A;w,m{9<  
填写支票数额to fill up a cheque L]kSj$A  
" 9 h]P^  
M'HmVg4'  
O} QTg  
支票上划线to cross a cheque O~-#>a  
;-@^G 3C:  
2@1A,  
$~50M5&K#  
开发支票to make out a cheque FbJlyWND  
LwkZ(Tt  
4'?kyTO~  
zfO0+fMH  
签发支票,开立支票to draw a cheque||to issue a cheque !i CY!:  
&BCl>^wn}  
Yc/rjEn7O  
o{?s\)aBa  
透支支票to overdraw a cheque cW26TtU(  
: UD<1fh  
[$]vi`c2  
%ztCcgu*  
背书支票to endorse a cheque {G/4#r 2>  
e[y k'E  
PR{?l  
]k]P (w  
请付票款||清付票款to pay a cheque||to honour a cheque 7 \!t/<  
W<xu*U(A  
PE|_V  
nv*q N\i'  
支票退票to dishonour a cheque z(aei(U=  
H{E223  
5pI2G  
!CTchk<{(  
拒付支票to refuse a cheque QK% {\qu  
O]~cv^  
#)tt}GX  
?^Q!=W<7  
拒付支票to stop payment of a cheque  4EJ  
Aj;Z &  
{2}O\A  
O2us+DhQ  
提示要求付款to present for payment V"#ie Y n  
a"0Xam  
TPt<(-}W  
C!]hu)E  
见票即付持票人payable to bearer H@qA  X  
s6lo11  
/d&zE|!  
<6)Ogv",  
支付指定人payable to order B4r4PSB>!  
`-"2(Gp  
7;) T;X  
=[FNZ:3  
已过期||无效out of date||stale 0g ,;Yzm  
[DC8X P5 <  
#pErGz'{  
Jv %, v?  
请给出票人R/D||refer to drawer (xBS~}e  
UIi;&[   
>u ,Ac:  
G<#9`  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds HJo&snT3  
P B_ +:S^8  
L%}k.)yev  
l RF04  
文字与数字不一致words and figures differ ARGtWW~:  
[`BMi-WQ  
f',n '  
?{NP3  
支票 U$&G_&*0a  
WUm8 3"  
时间已过account closed V##=-KZ  
pwtB{6)VH{  
LuM:dJ  
\  $;E,  
更改处应加盖印章alterations require initials < ^c?M[ j  
<u]M):b3  
l=ehoyER  
XZD9vFj1Z  
+F.{:  
T"xq^h1\  
时间已过effects not cleared 1G$fU zS  
zP$0B!9  
{+%|n OWV  
@E;'Ffo  
停止付款payment stopped %N$,1=0*  
b;G3&R]  
s!(O7Ub  
d7waBsf  
支票毁损cheque mutilated n}/?nP\%  
M3P\1  
)c!7V)z  
3 eT5~Lbs  
汇款||寄钱to remit||to send money E w#UlA:"v  
/~~aK2{^X~  
:FB-GNd  
`Sgj!/! F  
寄票供取款||支票支付to send a cheque for payment {9:[nqX  
`G7LM55  
b* k=  
aO8n\'bv  
寄款人a remitter .' foS>W=t  
cCx@VT`0  
ZeM~13[  
(# I$4Px{  
收款人a remittee $WmB __  
fy9m S  
=h5&:?X  
.TZ0F xW  
国外汇票foreign Bill &O8vI ,M  
r9MS,KG8  
m}Xb#NAF8  
NZT2ni4  
国内汇票inland Bill >=Bl/0YH  
!|4fww  
BNi6I\wa  
_G3L+St  
跟单汇票documentary bill N{+6V`\  
]JDKoA{S0  
%G6Q+LMwm  
Ao?y2 [sE  
空头汇票accommodation bill ~-2%^ovB  
T:FaD V{  
g Va;!  
3DjlX*  
原始汇票original bill C_> WU   
?e=3G4N  
hc7"0mVd{  
f2h`bO  
改写||换新票据renewed bill 10tlD<eYb  
@S?`!=M  
78M%[7Cq<i  
{7d(B1[1  
即期汇票sight bill||bill on demand iA.:{^_)09  
F:$*0!  
!O )je>A  
<TN+-)H6  
…days after date||…days after date…日后付款 6&oaxAp<s  
aI.5w9  
zX]4DLl,  
g \.O5H9Od  
…months after date||…months after date…月后付款 GN1Q\8)o  
RnV#[bM{  
Cx~,wk;=  
bi{G :x t  
见票后…日付款…days after sight||…days sight y@XE! L  
c"*xw8|  
Pzt 5'O@dA  
$sILCn  
见票后…月付款…months after sight||…months sight F)8M9%g5m  
2^aXXPC  
9 AWFjoXl"  
!l9i)6 W  
同组票据set of bills t,w'w_C  
_ASyGmO{  
w;b;rHAZ\  
1S{AGgls5  
单张汇票sola of exchange||sole of exchange _-=yD@;[D  
R6cd;| fan  
,gO(zI-1  
TI5<' U)  
远期汇票usance bill||bill at usance L l$,"}0T  
\+Nn>wW.  
Kcu*Z  
6N\f>c  
长期汇票long bill g:oB j6$ q  
4s@oj  
QnJd}(yN  
R$m?aIN  
短期汇票short bill  >,6%Y3  
zhZ!!b^6<  
M o?y4X  
]mR!-Fqj  
逾期汇票overdue bill vu@@!cT6e  
0<[g7BbR  
FZBdQhYF  
)z\ 73|w  
宽限日期days of grace zXGi  
aA=7x&z@  
Qsg([K  
=2/[n8pSsM  
电汇telegraphic transfer (T.T) N4u-tlA  
kqZ+e/o>O9  
s!?T$@a=  
/{!?e<N>  
邮汇postal order||postal note (Am.)||post office order||money order {Z1^/F v3  
.-}F~FES  
F!cRx%R  
Jj7he(!_1  
本票promissory note (P/N) a H *5(E]  
aK]H(F2#  
=-;J2Qlg6  
B8NMo5a  
押汇负责书||押汇保证书letter of hypothecation fcisDu8n  
V%JG :'6L  
kZNVUhW6S  
jbTsrj"g  
副保||抵押品||付属担保物collateral security hw 0u?++  
_e$T'*q  
,rWej;CzN  
en-HX3'  
担保书trust receipt||letter of indemnity Mb'Tx  
nE=,=K~  
V]P%@<C  
MXrh[QCU)  
承兑||认付acceptance ~ ":}Rs  
2Z7r ZjXW  
UJ k/Lxv  
7(B"3qF8|  
单张承兑general acceptance {qb2!}FQ  
.y>G /8_i  
18o5Gs;yx  
NH;.!x q:  
有条件承兑qualified acceptance 8'o6:  
siD/`T&  
Mc<O ~  
zA*I=3E(  
附条件认付conditional acceptance 0 ![  
%OAvhutS  
o>o! -uf  
{!NX u  
部分认付partial acceptance   @<C<rB8R  
    
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