论坛风格切换切换到宽版
  • 5150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。   *}0Q S@FN  
会计报表statement of account a`{'u)@  
Le}q>>o;q  
=6 [!'K  
_\1(7?0D  
往来帐目account current wUSWB{y  
c1z5t]d   
9R E;50h  
Oc8+an1m  
现在往来帐||存款额current accout 7eq;dNB@gq  
TLkkB09fvk  
.Kv@p jOr  
]-q:Z4rb  
销货帐account sales >LNl8X:Cz*  
4$;fj1!Z:  
)-sEm`(`I9  
|g9^]bT  
共同计算帐项joint account Z  uE 0'9  
R0+m7mx#E  
nd?m+C&W  
P_Z o}.{  
未决帐项outstanding account ,`wxXU7  
Obd!  
SHaZ-d  
%W c-.E R  
贷方帐项credit account||creditor account vXf#gX!Y  
Zdak))7  
?^7~|?v  
6z( _^CY  
借方帐项debit account||debtor account eFx*lYjA  
A/.cNen  
UC0 yrV  
kxO$Uk&TX  
应付帐||应付未付帐account payable Fb*;5VNU.  
oNdO@i%.q4  
q8p 'bibY  
f]hW>-B(q  
应收帐||应收未收帐account receivable 7z$+ *]9-  
Z86 [sQBg  
7Jqp2\  
\K4m~e@!  
新交易||新帐new account ZqhINM*Rm  
K[9<a>D`  
`?>OY&(  
9 (&!>z  
未决帐||老帐old account C/cyqxVl}  
(O&b:D/Y  
i44`$ps  
6D+9f{~r  
现金帐cash account k4|YaGhf  
yWs/~5[F  
kn<[v;+  
D/)xe:  
流水帐running account %AJdtJ@0H  
1-,l|K  
8=?I/9Xh  
eD/?$@y  
暂记帐||未定帐suspense account \0:l9;^4  
|ST&,a$(  
]l\J"*"aB  
fL@[B{XMM  
过期帐||延滞帐overdue account||pastdue account lyT~>.?{  
aJfW75C  
rUuM__;d  
;<*VwXJR  
杂项帐户sundry account h?SUDk:2^  
= EG[_i{r  
OU[Sm7B  
+Y \#'KrA  
详细帐单||明细表detail account > vahj,CZZ  
n. T [a  
B.{yf4a#L  
._nhW*  
呆帐bad account 7_|zMk.J*  
<vAg\Tv:S  
a7CJ~8-1K  
[[)HPHSQ  
会计项目title of account %@IR7v~  
K 4 >d  
>Qi2;t~G  
`yf#(YP  
会计薄||帐薄account-book mjw:Z,  
d) > if<o  
68D.Li  
J" z8olV  
营业报告书||损益计算表account of budiness||business report TN0d fba[  
A/o=a#  
[bZXzV(  
5bAy@n  
借贷细帐||交验帐account rendered D,R/abYZH  
.|rpj&>g  
NTn-4iJy  
a~{mRh  
明细帐account stated ]v+\v re  
uh GL1{  
3cs'Oz<w  
%II |;<  
与…银行开立一户头to open an account with t n}9(Oa)  
K/08F|]a  
FkRrW^?5G  
z7GLpTa  
与…银行建立交易to keep account with 7wZKK0;T  
{5RM)J1  
T%:}/@  
1_F2{n:yp  
继续记帐to keep account p{88v3b6  
^c/.D*J[I  
0uj3kr?cv  
>`t |a  
与…有交易to have an account with jirxzj  
|{Oe&j3|  
B>JRta ;hj  
7H=/FT?e]  
作成会计帐||有往来帐项to make out an account with `i<U;?=0'  
9/0<Z_b2  
;]'mx  
V RT| OUq  
清算||清理债务to make up an account ] @IzJz"R  
Of-l<Ks\  
tNq~M  
6)Kg!.n%f  
清洁帐目||与…停止交易to close ones account with qi$6 y?  
t.3b\RV[  
MvQ0"-ZQ  
g_-Y- .M  
结帐to close an account Yz[^?M%(D  
sN;xHTY  
qL] !/}  
V:yia^1  
清理未付款to ask an account||to demand an account yv&&x.!.Z  
`vUilh ^c  
RtN5\  
Kc0KCBd8];  
结清差额to balance the account with <Azv VSA,  
%[5hTf  
| tyVC=${  
7m t;qn?n  
清算to settle an account||to liquidate an account||to square an account L%Me wU0TZ  
; QS-a  
H71LJfH  
}c$Z lb  
审查帐目||监查帐目to audit an account {QI"WFdGx  
e![n$/E3R  
ZI}7#K<9X  
3u _[=a  
检查帐目to examine an account [Jwo,?w  
)}tI8  
H W)> `  
QT&2&#Z  
转入A的帐户to charge the amount to As account T5Yu+>3  
j0>Q:hn  
x}{/) ?vC  
}e  s  
以计帐方式付款to pay on account >2tYw,m  
3* 1cCM42  
~#C7G\R  
]-&A )M6  
代理某人||为某人on ones account||on account of one RNiFLD%5  
Il`35~a  
**N{XxdN  
> ;LXy  
为自己计算||独立帐目on ones own account `8/K+ e`  
0NL~2Qf_4  
N8#wQ*MM>  
V9mqJRFJ:  
由某人收益并负风险on ones account and risk||for ones account and risk *2P%731n5  
j]Kpwf<NS  
8KiG(6*Q  
N2#Wyt8MC  
由某人负担for ones account||for account of one +`}QIp0  
5_!s\5  
F0(P 2j  
H Rn Q*  
按某人指示||列入某人帐户by order and for account of one K&3,J7&&  
H|JPqBNRh  
;SnpD)x@)  
o<cg9   
列入5月份帐目for May account g(& huS  
JFewOt3  
7@oM?r7td  
~.7/o0'+  
编入某中帐项下to pass to the account of||to place to the account of M#Kke9%2  
42]hX9E  
D~P3~ ^  
lY -2e>  
寄出清算书to send in an account||to send in render an account Td(eNe_4T  
41Ga-0p  
C.4r`F$p  
<;kcy :s  
支票薄cheque book +-2o b90_m  
kD;1+lNz  
[ ICFPY6  
QP>tu1B|  
支票陈票人cheque drawer ( f]@lNmx  
UI2TW)^2  
.Q!_.LX  
[`J91=  
持票人cheque holder 2S,N9 (7  
+{#65 z  
w.X MyHj  
hQ7-m.UZw  
不记名支票cheque to bearer||bearer cheque b'r</n cZ  
2i0 .x  
N> 7sG(!'"  
qtrN=c3x  
记名支票||认人支票cheque to order = y @*vl   
Eqizx~eqq  
ty ESDp%  
{&dbxj-'  
到期支票antedated cheque w :nYsuF  
f4 k  
ZNDn! Sj  
`D-P}hDm!  
未到期支票postdated cheque u}r>?/V!  
FP=up#zl  
%plu]^Vy  
|VX )S!  
保付支票certified cheque / <C{$Gu  
r{>`"  
\qf0=CPw8  
\+M6R<Qw  
未获兑现支票,退票returned cheque Xfc+0$U@  
6.Jvqn  
YY zUg  
 Zh  
横线支票crossed cheque g ?.y7!m  
9epMw-)k  
9\'JtZO  
9| g]M:{  
普通横线general crossing ObPXVqG"?  
6,;dU-A+  
_lG|t6y  
'\O[j*h^.  
特别横线special crossing aP$it 6Z  
ty8>(N(~  
]4ib^R~Z  
Rtu"#XcBw+  
空白支票blank cheque _`I}"`2H  
n!dXj InV  
Uiv4' v Yg  
;FGS(.mjlC  
失效支票,过期支票stale cheque gc\/A\F<  
9])Id;+91  
S,Z~-j  
Z=9<esx  
普通支票open cheque 25PZ&^G 8%  
4^Ss\$*  
Q7.jSL6  
7{Lp/z%r  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount h2-v.Tjf  
9a2[_Wy  
gvFJ~lL  
Bs `mzA54  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 9^u}~e #(  
.mHVJ5^:4\  
aUF{57,<  
*sQ.y {  
支票换现金||兑现to cash a cheque cQkj{u  
|<Y~\ |  
U!{~L$S  
CNe(]HIOH  
清理票款to clear a cheque Q45gC28x  
]=o 1to-  
;Fo7 -kK  
K?nQsT;3p  
保证兑现to certify a cheque TMGYNb%<bX  
v%r/PHw  
QOX'ZAB`  
IgjPy5k  
填写支票数额to fill up a cheque mGDy3R90  
G4U0|^(h  
\QQWhwE  
|}2/:f#Iz*  
支票上划线to cross a cheque lVuBo&  
rd>>=~vx=/  
r$v \\^?2  
<FX ]n<  
开发支票to make out a cheque sSf;j,7V  
IL:[0q  
7;c^*"Ud  
>z~_s6#CP  
签发支票,开立支票to draw a cheque||to issue a cheque \K9.]P fbI  
dt@~8kS  
V?Q45t Ae  
\!hd|j?&6  
透支支票to overdraw a cheque tU$n3Bg  
<"K2t Tg.  
]cv/dY#  
H s$HeAp;  
背书支票to endorse a cheque y4! :l =E^  
e_-7,5Co  
z;?ztpa@  
)3A+Ell`  
请付票款||清付票款to pay a cheque||to honour a cheque (-Q~ @Q1  
$vK,Gugcx  
+1I 7K|M  
>0[:uu,'>  
支票退票to dishonour a cheque Yn$: |$  
E=8GSl/Jx  
~+d{:WY  
A9g/At_  
拒付支票to refuse a cheque G)^/#d#&  
!VaC=I^{  
JhjH_)  
nGwon8&]]  
拒付支票to stop payment of a cheque *|j4>W\J  
n&o"RE 0~0  
J5{  
 }D+ b`,  
提示要求付款to present for payment vz#-uw,O:  
.N>*+U>>P  
g-jg;Ri  
l]~9BPsR  
见票即付持票人payable to bearer  3Z`"k2k  
S(U9Dlyarg  
r\#nBoo(  
wd32q7lGo1  
支付指定人payable to order 4D DBf j  
@U3z@v]s(h  
%I9f_5BlT8  
*zN~x(0{E  
已过期||无效out of date||stale 6;\1bP?  
/ P -#y@I  
qou\4YZ  
 r73W. &  
请给出票人R/D||refer to drawer ji>LBbnHdE  
cl1ygpf(  
.gGO+8[N*  
Cg?Mk6i  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2z" <m2 a  
g\q4-  
s i)>: e  
6$:Q]zR#'H  
文字与数字不一致words and figures differ %WKBd \O  
w&T\8k=  
R2?s NlF  
M9o/ 6  
支票 YlUh|sK7m  
QZG<sZ0"  
时间已过account closed bcvm]aPu  
po'b((q  
U,p'<rmS  
|c8\alw  
更改处应加盖印章alterations require initials JIw?]xa*  
^&C/,,U  
F!g1.49""  
Hc@_@G  
1ig*Xp[  
?>{u@tYL  
时间已过effects not cleared !ht2*8$lQ  
$Zo|t a^  
/O.Ql ,6[  
z/h]Jos  
停止付款payment stopped t:V._@  
hu} vYA7ZH  
=n ,1*  
jIr\.i  
支票毁损cheque mutilated kaQNcMcq  
64#Ri!RR}  
Dn J `]r  
5,oLl {S'  
汇款||寄钱to remit||to send money ,SNrcwv  
[ dVBsi  
AaxQBTB  
,wM}h  
寄票供取款||支票支付to send a cheque for payment VD@$y^!H  
Jnd_cJ]a  
AZ4?N.X?  
7g]mrI@  
寄款人a remitter h!JyFc  
CJCxL\  
?D2a"a$^  
I}o} # OJ  
收款人a remittee ) 9 2(C  
i.7_i78\"  
\-]tvgA~&  
Xe_djy'8  
国外汇票foreign Bill Yb`b /BMR  
;` Xm?N  
gJuK%P  
T(Q ~b  
国内汇票inland Bill axt;}8  
=bja\r{  
%X.g+uu  
m F~]P8  
跟单汇票documentary bill Kw;gQk~R!  
lEwQj[ k  
2[3t7C  
'dh{ q`#0  
空头汇票accommodation bill 6lg]5d2CD  
4v _Hh<%  
O9d"Z$~n=j  
onRTX|#  
原始汇票original bill r ~UDK]?V  
KMkD6g  
v X6JjE!  
ezL1,GT  
改写||换新票据renewed bill R= mT J'y  
Z ]  G#:  
;Wy03}K4J  
"5k 6FV  
即期汇票sight bill||bill on demand }riM-  
W/,:-R&'>  
]g ;+7  
1;c>#20  
…days after date||…days after date…日后付款 "|dhmV[;  
|5dNJF8;Q  
~' 955fK>  
`5h^!="  
…months after date||…months after date…月后付款 Kf[.@_TD<1  
j2IK\~W?-  
1 ; <Vr<.  
L>1y[ Q  
见票后…日付款…days after sight||…days sight gI2'[OU  
b:~#;$g  
}za pN v  
gy,)% {,G  
见票后…月付款…months after sight||…months sight n!~ $Z/  
:7.k E  
9#hp]0S6  
nXhP ME  
同组票据set of bills U _A'/p^D  
Dzu//_u  
VK*`&D<P  
Z8ivw\|M8  
单张汇票sola of exchange||sole of exchange Ag+B*   
\}.bTca  
T{^mh(3/"  
B[7,Hy,R  
远期汇票usance bill||bill at usance " 62g!e}!c  
~F,Y BX  
e_3jyA@v  
AhA&=l i;  
长期汇票long bill 3V^5 4_  
d oEuKT  
S _U |w9q  
MbInXv$q2/  
短期汇票short bill )7+z/y+[n  
}ff^^7_  
$,/ E"G`  
cH5  
逾期汇票overdue bill 0L32sF y  
=8*ru\L:hr  
O:rf DO  
z^tzP~nI  
宽限日期days of grace `<v$+mG  
^J hs/HV  
d(V4;8a0  
| Z7 j s"  
电汇telegraphic transfer (T.T) ]v>[r?X#V  
gXs9qY %=  
1fIx@  
:8/ 6dx@Y(  
邮汇postal order||postal note (Am.)||post office order||money order zvq}7,  
oidK_mU9q  
P/WGB~NH  
vuY X0&  
本票promissory note (P/N) ~&ns?z>x  
DHeZi3&i  
3`{ vx  
 *$DD+]2  
押汇负责书||押汇保证书letter of hypothecation W,yLGz\  
. IY@Q  
,66(*\xT  
M"p%CbcI]  
副保||抵押品||付属担保物collateral security ZDp^k{AN9a  
f2o6GC_  
V;CRs\aYf  
}|;j2'(R  
担保书trust receipt||letter of indemnity /\mYXi \  
8O{V#aop  
`~VL&o1>  
K$}K2w  
承兑||认付acceptance V?.=_T<  
?Q"<AL>Z  
7\yh(+kN  
hPG@ iX|V  
单张承兑general acceptance o(?9vU  
( [a$Z2m  
L.-qTh^P  
VCnf`wZB"  
有条件承兑qualified acceptance N Czabl  
jxm#4  
)[ UYCx'  
wX6-WQR  
附条件认付conditional acceptance z ULH gG  
ONpvx5'#  
{%k[Z9*tO  
\/SOpC  
部分认付partial acceptance   f9Xa}*  
    
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