论坛风格切换切换到宽版
  • 3416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。    OO</d:  
会计报表statement of account 5gkQ6& m  
bk&kZI.D  
Cm]\5}Py  
Gqj(2.AY  
往来帐目account current o'Fyo4Qd  
j3H_g ^  
. IM]B4m  
LG :d  
现在往来帐||存款额current accout |bhv7(_  
<Mu T7x-  
)!U@:x\K  
5$Kd<ky  
销货帐account sales L2_[M'  
e tL?UF$  
l-Ha*>gX[j  
N|%r5%  
共同计算帐项joint account p]<)6sZ  
`$XB_ o%@  
~2 nt33"  
=M}tet }  
未决帐项outstanding account g7^|(!Y%  
\RtFF  
\ueCbfV!Z4  
KYwUkuw)  
贷方帐项credit account||creditor account 6(x53 y__  
}%AfZ 2g;h  
.R#-u/6g(  
?JTTl;  
借方帐项debit account||debtor account 5;G 0$M0  
)Gk?x$pY@  
T 1R ~^x1  
OjNOvh&N  
应付帐||应付未付帐account payable jE=m4_Ntn  
u+ hRaI;v  
"shX~zd5  
on"ENT  
应收帐||应收未收帐account receivable NFP h}D  
W /*?y &  
*&\6x}.I4  
}p-/R'  
新交易||新帐new account ,0ilNi>  
.z=%3p8+  
+v'2s@e` #  
FFcIOn  
未决帐||老帐old account P;K LN9/4  
CBNt _y  
q`.=/O'  
&}0QnO_mj  
现金帐cash account /9,'.  
US=K}B=g  
3a BE[  
Yyd]s\W  
流水帐running account p~Cz6n  
O*bzp-6\  
; yE.R[I  
Ihr[44#  
暂记帐||未定帐suspense account $CJf 0[|  
9+$IulOvk  
k}I65 ^l#  
.o5K X*  
过期帐||延滞帐overdue account||pastdue account IW>~Y l?  
:475FPy]  
= Ezg3$ %-  
tIV{uVM[|D  
杂项帐户sundry account lrwQ >N  
xf8[&?  
xpCZlOld  
n~BQq-1  
详细帐单||明细表detail account ){z#Y#]dP  
Z!Z{Gm3  
/er{sKVX<  
tQYV4h\Qj  
呆帐bad account D!#B*[|  
Mk=*2=d  
K" |~D0Qgo  
?'|GGtvm  
会计项目title of account jUl_ToX  
7=yjd)Iy9m  
)4-!]NsV  
3TLym&  
会计薄||帐薄account-book \x:U`T  
W`c$2KS?DO  
u"%D;  
zDEgC  
营业报告书||损益计算表account of budiness||business report $aB`A$'hK  
{T,}]oX  
mF!4*k  
2hso6Oy/v{  
借贷细帐||交验帐account rendered .w _BA)  
!fd>wvJ,:  
iOCs% J  
!4gHv4v ;  
明细帐account stated 9o6[4Q}  
9z{g3m70@  
Gd`7Tf) '  
L[<Y6u>m!1  
与…银行开立一户头to open an account with t9*e"QH  
%.wR@9?  
vJct)i  
rZ5xQ#IA  
与…银行建立交易to keep account with | oM`  
nUVk;0at  
zBwqIJfM  
JUj.:n2e  
继续记帐to keep account P*>?/I`G  
r#_0_I1[  
7lAJ 0  
{oF;ZM'r  
与…有交易to have an account with #`U?,>2q  
a5O$he  
{Y=k`t,  
VAjl?\}6  
作成会计帐||有往来帐项to make out an account with WA1yA*S  
. XbDb  
R/fE@d2~In  
0bJT0_  
清算||清理债务to make up an account v$x)$/]n  
\o3s&{+ y,  
H^`J(J+  
uHbbPtk  
清洁帐目||与…停止交易to close ones account with e ]ST0J"  
1M?x,N_W  
9!_LsQ\)  
yw%E S  
结帐to close an account pFiE2V_aS  
7bE`P[  
sh0x<_  
IG;= |  
清理未付款to ask an account||to demand an account  P s|[  
 5T9[a  
x*tCm8`{  
Yt:%)&50}-  
结清差额to balance the account with "?<`]WG\  
EG &me  
pNuU{:9 B0  
S;iD~>KP  
清算to settle an account||to liquidate an account||to square an account .wWf#bB  
TV_a(#S   
 ]SL+ZT  
){u# (sW  
审查帐目||监查帐目to audit an account y,KZp2 j  
&gC)%*I 4  
=%>E8)Jb  
H15!QxD#  
检查帐目to examine an account C R't  
qX6zk0I a  
RLLL=?W@  
i?#U>0!  
转入A的帐户to charge the amount to As account 0|0IIgy  
f4dHOH  
ZD$I-33W  
%wu,c e]*  
以计帐方式付款to pay on account 8(A k  
0lcwc"_DZX  
nHfAx/9!  
Q'ib7R;V,  
代理某人||为某人on ones account||on account of one UN^M.lqZX  
7<2?NLE8*  
,g|ht%"  
aK,\e/Oo  
为自己计算||独立帐目on ones own account KO}TCa  
3z#fFP@E  
JE$ $6X  
 Spo[JQ%6  
由某人收益并负风险on ones account and risk||for ones account and risk ;t@^Z_z,CR  
*_Pkb.3R  
mryT%zSlM  
SokU9n!  
由某人负担for ones account||for account of one F:0 E- z'  
RzLe R%O  
A v/y  
0d`lugf  
按某人指示||列入某人帐户by order and for account of one %6@m~;c0  
1JI7P?\B  
=)Goip  
ry* 9  
列入5月份帐目for May account E`iE]O  
[t5 D d  
IUh)g1u41O  
V0F1X s`  
编入某中帐项下to pass to the account of||to place to the account of #so"p<7 R  
 Zzr  
gvP.\,U  
A2fuNV_  
寄出清算书to send in an account||to send in render an account 8{CBWXo$)  
gaL.5_1  
]}_Ohe]X  
=VZ0+Yl  
支票薄cheque book 5*$z4O:Aa  
W}\<}dK  
.8CfCRq  
9v}vCg  
支票陈票人cheque drawer -$D# u  
+ j6^g*  
*AYjMCo  
x&FBh !5H  
持票人cheque holder ;AarpUw'  
#)KQ-x,  
>9Y0t^Fl  
E0Kt4% b  
不记名支票cheque to bearer||bearer cheque Jqt|' G3  
NX<Q}3cC  
7)Bizlf  
Yp9%u9tNq  
记名支票||认人支票cheque to order };8PPR)\y  
.[o?qCsw  
88atj+N]  
,aSK L1  
到期支票antedated cheque 5 |oi *b  
!f8]gTzN  
mC`U"rlK~  
"eKM<S  
未到期支票postdated cheque N*>&XJ#  
K WT[b?  
4= hz4(5a  
uy= E92n3  
保付支票certified cheque "NO*(<C.R  
A)o%\j  
,6^V)F  
K;(t@GL ?  
未获兑现支票,退票returned cheque ]=0$-ImQ@x  
vtf `+q  
1?ST*b  
BQ77 n2(@  
横线支票crossed cheque u]QG^1.qYe  
mF] 8  
5!^?H"#c  
e{IwFX  
普通横线general crossing CZ/:(sOJ  
=doOt 7Rj  
$T}Dn[.  
'fY( Vm  
特别横线special crossing UNKXfe(X9  
>WW5;7$  
WzO[-csy  
&GLe4zEh  
空白支票blank cheque ?O#,|\v?]  
C2Af$7c  
TY *q[AWG  
2o9IP>#u  
失效支票,过期支票stale cheque  PsoW:t  
nM&UdKf3  
BZWGXzOFh  
_^u^@.Q'i<  
普通支票open cheque Y^J/jA0\B  
W&Gt^5  
;CdxKr- d  
Hqm1[G)  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Av^<_`L :  
wDS(zG   
3k?|-js  
\{M/Do:  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges O_ /|Wx  
P0^7hSo  
[i)G:8U  
/2e,,)4g  
支票换现金||兑现to cash a cheque ? ;)F_aHp  
,Taq~  
l> :\% ol  
joJ:* oL  
清理票款to clear a cheque K_E- Hgg_  
piKR*|F  
2XGbqZj  
YO^iEI.  
保证兑现to certify a cheque h O}nc$S  
5Dlx]_  
>^hy@m  
:#zv,U&OC  
填写支票数额to fill up a cheque Kf-rthO  
TdH~ sz  
U/I+A|S[  
sz+Uq]Mn  
支票上划线to cross a cheque i7(\i2_P  
!`F^LXGA  
;Q} H'Wg,  
JqmKD4p  
开发支票to make out a cheque &SE+7HXw  
-S%)2(f^  
=)Q0=!%-  
-6u#:pVpU  
签发支票,开立支票to draw a cheque||to issue a cheque /*yPy?  
@:"GgkyDl#  
Kp_^ 2V?  
!~~j&+hK\  
透支支票to overdraw a cheque ?hQ ,'M2  
5{&<X.jv  
Z/ypWoV(  
)d|hIW]7(  
背书支票to endorse a cheque f{DcR"  
eL+L {Ac  
$q6'VLPo  
$ (gR^L  
请付票款||清付票款to pay a cheque||to honour a cheque G$D6#/rR  
I2wT]L UV  
f1RfN iW.  
5vso%}c  
支票退票to dishonour a cheque zjrr*iw  
<C'S#5,2  
 Dy[ YL  
: a4FO  
拒付支票to refuse a cheque /j1p^=ARV  
Mwdw7MZ"S  
A<& :-Zz  
e]+ [lq\p@  
拒付支票to stop payment of a cheque ",ic" ~  
;')T}wuq  
fV;&)7d&  
r]=3 aebR.  
提示要求付款to present for payment ,QpDz{8  
"Jp6EL%  
)pVxp]EI  
KcB  ?[  
见票即付持票人payable to bearer a`w)awb  
[^gSWU  
$Q:5KNF+p  
^/Hj^4~_U  
支付指定人payable to order y^C; ?B<  
Mdh(Mp(w  
XU0"f!23x  
R $cO`L*s  
已过期||无效out of date||stale z^4\?R50yO  
VmTk4?V4  
u%O^hcfb  
 FFgy=F  
请给出票人R/D||refer to drawer <EI'N0~KG  
l1o dkNf|  
Q9[dUdQm  
=*'X  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0zpP$q$  
H[x9 7r  
2597#O  
RWBmQg^]X  
文字与数字不一致words and figures differ tazBZ'\c  
q9Y0Lk  
@fpxGMy&  
sZ'3PNpCP  
支票 [jumq1  
4PUM.%  
时间已过account closed ? =IbiT  
#U/B,`= >  
$)@zlnU  
Dz)bP{iq"  
更改处应加盖印章alterations require initials 3iWLo Qm  
rI ]:| k  
@V:b Co  
' d?8OV  
'~ ]b;nA  
bM^'q  
时间已过effects not cleared * 8XGo  
Fr%KO)s2  
>5 5/@+^  
. ~|^du<X  
停止付款payment stopped !9)*.9[8  
5o~Z>  
f\(Kou$  
71/6=aq>n  
支票毁损cheque mutilated "Ln\ZYB]  
w-nkf M~  
0Xo zYyq  
3\@6i'  
汇款||寄钱to remit||to send money 0\Oeo8<7)~  
G#% =R`k/  
d&'6l"${  
\W@?revK  
寄票供取款||支票支付to send a cheque for payment ;5=pBP.  
9)YG)A~<  
^$#Q_Y|  
4t8 Hy  
寄款人a remitter *pWswcV/  
Yp ? 2<  
t1~*q)!Mo  
zu|pL`X  
收款人a remittee ng 6G< hi  
, z w  
*@Qt*f  
Sdt @"6  
国外汇票foreign Bill 1%=,J'AH  
?)PcYrV  
JqZ%* ^O  
er<~dqZ}]  
国内汇票inland Bill d~_OWCg`  
T@S+5(  
$Y4 Ao-@  
|F=^Cu,  
跟单汇票documentary bill HxM-VK '  
A=3 U4L  
^Ta"Uk'  
%Mu dc  
空头汇票accommodation bill  3sw1y  
}gn0bCJy  
5y~[2jB:  
[j/-(?+  
原始汇票original bill JL$RBr  
}z*p2)v`  
{M$8V~8D  
6RtpB\hq  
改写||换新票据renewed bill e'?(`yW>  
3wh yIXs  
l-npz)EM  
& 3a+6!L[  
即期汇票sight bill||bill on demand %$}iM<  
}l2JXf55  
9!OpW:bR|  
4q~E\l|.5  
…days after date||…days after date…日后付款 u /zfx ;K  
&vn9l#\(  
doa$ ;=wg  
YJ0[ BcZ  
…months after date||…months after date…月后付款 aqN.5'2\  
MWuVV=rd8a  
_\<M58/z  
qnlj~]NV  
见票后…日付款…days after sight||…days sight G@;aqe[dB  
&0"`\~lA  
8BN'fWl&E  
BKTsc/v2>:  
见票后…月付款…months after sight||…months sight ^q6~xC,/  
K XGs'D  
E0|aI4S4  
l%IOdco#  
同组票据set of bills :z:Blp>nK/  
wVVe L$28  
nGt8u4gcP  
tEUmED0FY  
单张汇票sola of exchange||sole of exchange I 5~DC  
Q&J,"Vxw  
(!b: gG  
3,[2-obmi  
远期汇票usance bill||bill at usance 7PMZt$n  
fS ~.K9  
Dz{ e@+>M  
@K/I a! Lw  
长期汇票long bill 2*M*<p=v  
![ QQF|  
8%4`Yj=  
GxkG$B  
短期汇票short bill (pmo[2kg  
cNVdGY%&  
U,=K_oBAq  
=6sXZ"_Tw  
逾期汇票overdue bill W)#`4a^xj7  
--9mTqx  
 UyQn onS  
_x!pM j(A  
宽限日期days of grace -: ,h8JyMP  
_(hwU>.  
Zx_m?C_2_  
pR"qPSv'  
电汇telegraphic transfer (T.T) +6=!ve}  
c&++[  
ZwMw g t  
<}%ir,8  
邮汇postal order||postal note (Am.)||post office order||money order +[ItkfSod!  
"YL-!P  
TI>yi ^}  
G DV-wPX  
本票promissory note (P/N) /Uc*7Y5j  
_#C}hwOR>X  
=CoT{LRQ_  
HhL%iy1  
押汇负责书||押汇保证书letter of hypothecation (5> ibe  
%\l,X{X  
`y`xk<q  
 zjA/Z(  
副保||抵押品||付属担保物collateral security f[I c hCwX  
+]-KzDsr"V  
{ Fi@|'  
ZhsZy wM  
担保书trust receipt||letter of indemnity 8|({ _Z  
hptuTBD  
!)O$Q}'\  
^mi4q[PM  
承兑||认付acceptance T Rw6$CR  
 qR qy  
spJ(1F{|V  
5F"?]'*/  
单张承兑general acceptance O@iW?9C+  
5-^%\?,x  
&>e DCs  
7g)3\C   
有条件承兑qualified acceptance L2'd sOn  
d 4]%Wdvf  
<+gl"lG  
0>iFXw:fn  
附条件认付conditional acceptance FE}!bKh  
#ja`+w}  
]%|WE  
%v[ Kk-d  
部分认付partial acceptance   |8 bO5l:  
    
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