论坛风格切换切换到宽版
  • 3840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。   D N4$Jva  
会计报表statement of account YK|bXSA[  
^u 3V E  
G\|,5HED  
*s@Qtgu  
往来帐目account current vJAZ%aW  
Gt9&)/#  
Ol4+_n8xj  
G)?9.t_Lj-  
现在往来帐||存款额current accout U,nEbKJgk  
.<kqJ|SVi  
'SQG>F Uy  
/}-CvSR  
销货帐account sales E=){K  
9UvXC)R1  
Mq';S^  
jxYc2  
共同计算帐项joint account M Zmb`%BZ  
2^?:&1:  
>X*Mio8P#  
kdGT{2u  
未决帐项outstanding account o|jIM9/  
B"%{i-v>**  
qzb<J=FAU  
?%H ):r  
贷方帐项credit account||creditor account @ A)R_p  
2NB L}x  
q^6+!&"  
T |tOTk  
借方帐项debit account||debtor account KK@.~'d  
ca+[0w@S  
?-1r$31p  
aZ\ UrV4 ,  
应付帐||应付未付帐account payable fu~ +8CE.  
uc|45Zxt  
>>[ G1   
#s!'+|2n  
应收帐||应收未收帐account receivable aL\nT XakX  
>I=2!C 1w  
#-h\.#s  
W_0>y9?  
新交易||新帐new account WJ*n29^N^h  
1bGopi/  
4DTzSy:x  
.!JVr"8  
未决帐||老帐old account L/"0ws_  
41fJ%f` G  
*5xJv  
,^S@ EDq  
现金帐cash account < y*x]}  
L\;6y*K  
 6m6zA/  
D-,L&R!`  
流水帐running account @)K%2Y`  
^{8Gt @  
Z}-Vf$O~  
\e`~i@) ~Z  
暂记帐||未定帐suspense account 8uA,iYD  
7.j[a*^  
T~b>B`_  
_v* nlc  
过期帐||延滞帐overdue account||pastdue account $-On~u0g  
1Z,[|wJ  
Oh4AsOj@  
\Y{k7^G}A  
杂项帐户sundry account $y b4xU  
+*_5tWAc  
3QpYmX<E  
]D,MiDph  
详细帐单||明细表detail account Ux +Q  
o- o'z'9  
lSH6>0#B  
_!|/ ;Nk  
呆帐bad account 'TA UE{{  
?-Vjha@BO  
\w'*z&`W9  
"]\+?  
会计项目title of account oHs2L-G  
JH8zF{?  
mXXt'_"  
E_zIg+(+  
会计薄||帐薄account-book /x1MPP>fu  
hI(SOsKs  
y9KB< yh/  
[}fv  dW  
营业报告书||损益计算表account of budiness||business report 'FY JMIs  
gR@C0  
It75R}B   
M2U&?V C!  
借贷细帐||交验帐account rendered *& m#qEv  
M|] "W  
E#F/88(  
a/< Csad  
明细帐account stated Dwl3 Cj  
v 36%Pj`  
B7z -7&TE  
*FJZi Py  
与…银行开立一户头to open an account with 72,rFYvpK  
7-BvFEM;  
r$wxk 4%Rz  
y7^{yS[,  
与…银行建立交易to keep account with Sua[O$  
m:hY`[ f6  
5K?}}Frrt`  
VAXT{s&4>  
继续记帐to keep account C R|lt  
`N5|Ho*C  
BAO|)~1Pd  
CNww`PX,zZ  
与…有交易to have an account with Xj*vh m%i  
fJWC)E  
wYlf^~#"  
r4,VTy2Qe  
作成会计帐||有往来帐项to make out an account with Xo*DvD  
<?D\+khlq  
[ib P%xb  
<ioO,oS'  
清算||清理债务to make up an account WlYs~(= 9  
v|E"[P2e  
OnWx#84  
AO UL^$&  
清洁帐目||与…停止交易to close ones account with i>_u _)-  
8KH\`5<  
!u]1 dxa  
nW|wY.  
结帐to close an account FV,4pi  
b^[F""!e  
oc^Br~ Th  
c=AOkX3UD  
清理未付款to ask an account||to demand an account iH.$f /)N  
b]a@  
=f(cH152T  
&ZTr  
结清差额to balance the account with K6ol YG>  
@X3{ x\i'I  
eX_D/25 $  
^V %rag  
清算to settle an account||to liquidate an account||to square an account kapC%/6"  
2c/Ys4/H4]  
` }3qhar  
RyRpl*^  
审查帐目||监查帐目to audit an account jzK5-;b  
1EyL#;k  
(|d34D OJ  
X=C1/4wU  
检查帐目to examine an account Ssk}e=]  
mE^o-9/   
B(F,h+ajy  
>><.3  
转入A的帐户to charge the amount to As account '<0J@^vZ  
* 9p |HX=  
7n90f2"m  
2y%,p{="  
以计帐方式付款to pay on account <x\7L2#p  
w}{5#   
we#wH-  
(Y^X0yA/  
代理某人||为某人on ones account||on account of one 2r%lA\,h$  
.%zy` n  
!`mZ0c+  
}$\M{# C~  
为自己计算||独立帐目on ones own account xm6EKp:  
iVfgDo  
zX#%{#9  
Yhp]x   
由某人收益并负风险on ones account and risk||for ones account and risk vzn{h)D  
Zatf9yGD  
)NR Q2  
%Qmk2  
由某人负担for ones account||for account of one sK=0Np=`  
G Xt4j  
[&*6_q"V  
MZ+e}|!4,  
按某人指示||列入某人帐户by order and for account of one =:SN1#G3n  
m4:^}O-#  
FWC5&tM  
L^^4=ao0  
列入5月份帐目for May account }CxvT`/  
?RzDQy D  
VzJ5.mRQ  
kbPE "urR  
编入某中帐项下to pass to the account of||to place to the account of +wW@'X  
_hG;.=sr  
s6o>m*{  
NU (AEfF  
寄出清算书to send in an account||to send in render an account irk*~k ?  
IcIOC8WC  
^2 ]LV6I  
1p'Le!  
支票薄cheque book A>VX*xd  
iRi{$.pVJ  
-|Kzo_" v5  
_ IeU+tS  
支票陈票人cheque drawer =e?$M  
vB! |\eJ  
hO[3Z ^X  
T#Z%y!6  
持票人cheque holder Npn=cLC&  
,%YBG1E[y  
x7T +>  
AnZclqtb  
不记名支票cheque to bearer||bearer cheque AOrHU M[I  
nY $tp  
m+ itno  
wNE$6  
记名支票||认人支票cheque to order Q:6VYONN  
<:8,niKtw  
z<]bv7V  
 BGzI  
到期支票antedated cheque ]TstSF=  
@/%{15s.  
R.s|j=  
YxJD_R  
未到期支票postdated cheque S'B6jJK2x  
>5T_g2pkv  
@U -$dw'4  
5jq=_mHt  
保付支票certified cheque K t#, ]]  
!MQ N  H  
u&QKwD Uh  
# fhEc;t  
未获兑现支票,退票returned cheque %~*jae!f  
dV8iwI  
+ E"[  
ezTZnutZ  
横线支票crossed cheque A\ te*G0:S  
7 gB{In0  
ix Z)tNz  
0"[`>K~7a8  
普通横线general crossing TJ6#P<M  
;+pOP |P=  
t^E hE  
`#IcxweA  
特别横线special crossing V:bV ?lt  
Y@F  
lu UYo  
MEwdw3  
空白支票blank cheque 5nCu~<uJ  
U=Bn>F}y\  
G%TL/Z40  
GO5~!g  
失效支票,过期支票stale cheque m(sXk}e;1  
JhR W[~  
l54|Q  
)"O{D`uX  
普通支票open cheque kReG:  
8 |h9sn;P  
`{FwTZ=6{  
{,O`rW_eS  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount CBD_a#K{  
; 7G_f  
B94 &elu  
qg,Nb  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges zREJ#r  
9EF~l9`'U  
evl -V>   
E1>/R  
支票换现金||兑现to cash a cheque F!KV\?eM$  
_LfHs1g4  
\k&1*b?h  
=g@9>3~{!  
清理票款to clear a cheque [5pCL0<c@  
c 8'Cq7  
&+nRIv S_`  
Sw! j=`O  
保证兑现to certify a cheque +p/1x'J  
jv}=&d  
,9/5T:2  
`"y{;PCt_  
填写支票数额to fill up a cheque q/6UK =  
@Y' I, e  
J^H =i)A  
kC^.4n om  
支票上划线to cross a cheque .L;",E  
_C+DBA  
a20w,  
kN'Thq/ZE  
开发支票to make out a cheque z<a2cQ?XQ  
Sr y,@p)  
dl/X."iv!  
kP,7Li\  
签发支票,开立支票to draw a cheque||to issue a cheque StM/  
B3L4F"  
 t 9*=  
+0#JnqH"  
透支支票to overdraw a cheque ch,|1}bi  
g{DFS[h  
[n:PNB  
.Dv=p B,u  
背书支票to endorse a cheque {^&k!H2  
x1DVD!0~{  
29O]S8  
Q#rt<S1zW  
请付票款||清付票款to pay a cheque||to honour a cheque Hhf72IX  
0^\ /ERK  
 1KJZWZy  
#Go(tS~o  
支票退票to dishonour a cheque B8 2,.?  
vo b$iS`>=  
/VtlG+dLl  
Z t`j\^4n  
拒付支票to refuse a cheque G `Izf1B`I  
+2O=s<fp  
LkaG[^tfN  
^uBwj }6  
拒付支票to stop payment of a cheque OWV/kz5'H  
Dm4B  
W8.j /K:  
;tN4HiN  
提示要求付款to present for payment |F~88j{VN  
8m7eaZ  
;vUxO<cKFq  
Sf5]=F-w  
见票即付持票人payable to bearer Kfd_uXL>  
Riq|w+Q  
fIEw(k<*  
BA`:miH<  
支付指定人payable to order 3B"7VBK{  
!c_u-&b)  
WJcVQM s  
.P%ym~S  
已过期||无效out of date||stale f#mx:Q.7I  
V(I7*_ZFl  
Z%;)@0~f  
CSH`pU  
请给出票人R/D||refer to drawer B$DZ]/<  
_jDS"  
n>T:2PQ3  
/b+;: z  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds NY 4C@@"  
Z*h ;e;  
.S6ji~;r  
%6Rp,M9=  
文字与数字不一致words and figures differ 4[(? L{  
o]p#%B?mZ  
)DRkS,I  
kyK'  
支票 OT%V{hD  
CnQg*+  
时间已过account closed $*i7?S@~-  
cLHF9B5  
,N0uR@GN  
l-MxLcz  
更改处应加盖印章alterations require initials Wv NI=>  
,P!D-MN$V  
A~XOK;sB  
qdO[d|d  
,y%ziay  
\"J?@  
时间已过effects not cleared l JlZHO  
TIETj~+  
Y}K!`~n1S  
E0T&GR@.  
停止付款payment stopped Y.(v{l  
#_{0Ndp2  
[Ek42%  
Ia'x]#~  
支票毁损cheque mutilated *3P3M}3~\  
CQ$::;  
[jy0@Q9  
Nr%(2[$ =  
汇款||寄钱to remit||to send money 5^b i 7J  
,zD_% ox  
0s )cVYppe  
prwC>LE  
寄票供取款||支票支付to send a cheque for payment (Hl8U  
}2h't.Z<u  
/MhS=gVxM  
Rnzqw,q  
寄款人a remitter g;l'VA3v  
{ v,{x1  
)) p$vU3  
i,([YsRuou  
收款人a remittee ka!Bmv)  
0hFH^2%UY  
u0s'6=  
epn#qeX  
国外汇票foreign Bill IX"ZS  
2YE7 23H=Z  
C1KfXC*|L  
wLY#dm  
国内汇票inland Bill ]GQv4-y  
"/Om}*VhD  
B;SzuCW  
H_Iim[v#  
跟单汇票documentary bill UlnyTz~  
75kKDR}6  
';&0~[R[  
sZ]'DH&_(  
空头汇票accommodation bill ^p$1D  
U@#?T  
xLe =d|6  
l6V%"Lo/)  
原始汇票original bill ] xb]8]  
bo&\3  
`'kc|!%MUq  
K2*1T+?X  
改写||换新票据renewed bill Y 5Qb4Sa  
6`_! ?u7  
IY V-*/ |  
S|~i>  
即期汇票sight bill||bill on demand 1$);V,DK!  
'BqrJfv  
xy$vYDAFw  
4g>1G qv6  
…days after date||…days after date…日后付款 &}>|5>cJu  
$[j-C9W  
"fRlEO[9  
_t$lcOT  
…months after date||…months after date…月后付款 giaD9$C  
5woIGO3X  
U&,r4>V@h>  
&1*4%N@'  
见票后…日付款…days after sight||…days sight ;&K3 [;a  
mgo'M W\   
/z/hUa  
'&N: S-  
见票后…月付款…months after sight||…months sight A(q ~{  
FTbT9   
BO8%:/37[4  
axWM|Bw<+  
同组票据set of bills qnabwF  
iPA@<D%  
ARmu{cL  
=ZCH1J5"  
单张汇票sola of exchange||sole of exchange tU9rCL:P  
01&*`0?  
(hpTJsZ  
F"-S~I7'L  
远期汇票usance bill||bill at usance Tf9&,!>V  
WH{cJ7wCL  
7YMxr3F  
R'vdk<  
长期汇票long bill QV`X?m  
;X+G6F'  
)3k)2XF  
Bx\#`Y  
短期汇票short bill yfPCGCOW?  
bk/.<Rt  
F;cI0kP=>  
(nkUeQQ N  
逾期汇票overdue bill !JT< (I2  
{KW&wsI  
r0~7v1rG  
d [\>'>  
宽限日期days of grace B$K7L'e+-  
WpZy](,  
Q'FX:[@x-S  
vN{vJlpY  
电汇telegraphic transfer (T.T) w:m'uB%W  
N2[, aU  
+}Qv6s#  
#n U@hOfg  
邮汇postal order||postal note (Am.)||post office order||money order ~J8cS  
(1j(* ?2  
;s}-X_O<  
<ol$-1l#9  
本票promissory note (P/N) *D,v>(  
)OARO  
D]t~S1ycG7  
>GdLEE'w  
押汇负责书||押汇保证书letter of hypothecation v&t`5-e-A  
rnzsfr-|(2  
5pNvzw  
)a4E&D  
副保||抵押品||付属担保物collateral security G:E+s(x  
]=$-B  
9b{g+lMZo  
Wh#_9);  
担保书trust receipt||letter of indemnity v :'P"uU;4  
*>}McvtTw  
& *V0(  
Y-}hNZn"{  
承兑||认付acceptance "Qiq/"h  
a}^!TC>%1i  
sqq/b9 uL/  
?X8K$g  
单张承兑general acceptance M]8eW  
 3L 1lq .  
u;l6sdo  
Y\\3g_YBF  
有条件承兑qualified acceptance 44/ 0}v]  
4wM$5  
[T$$od[.  
x|~D(zo  
附条件认付conditional acceptance Gaw,1Ow!`2  
-r6(=A  
a9mr-`<  
e!:?_z."  
部分认付partial acceptance   1*c0\:BQ;z  
    
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