论坛风格切换切换到宽版
  • 4817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。   RoXU>a:nS  
会计报表statement of account <mc[-To  
MR90}wXE  
1u\fLAXn  
f.gkGwNk  
往来帐目account current >mT< AQ  
VY'#>k} }  
:B=p%C  
-IR9^)  
现在往来帐||存款额current accout *R*Tmo"  
Ml)Xq-&wc  
8KpG0DC  
|5}{4k~9J  
销货帐account sales 4QnJ;&~  
T8.@ }a  
Kfc(GL?  
Ms*;?qtrR  
共同计算帐项joint account =>6Z"LD(  
7 :s6W%W1*  
xA nAW  
V%pdXM5  
未决帐项outstanding account G}<q  
x3L3K/qMg  
31 |Vb  
?-O(EY1E  
贷方帐项credit account||creditor account EIl _QV6  
%@U<|9 %ua  
+fzZ\  
6^zuRY;  
借方帐项debit account||debtor account `xkJ.,#Io  
&^th KXEC  
|pr~Ohz  
uH]n/Kv1,  
应付帐||应付未付帐account payable Z94D<X"  
=5_8f  
||7r'Q  
G%anot  
应收帐||应收未收帐account receivable K/Axojo  
+D1;_D U  
$cH'9W}3K  
A 20_a;V  
新交易||新帐new account XH)MBr@Fz  
A]B D2   
2:i`,  
v}-'L#6  
未决帐||老帐old account z@VY s  
0;e>kz3o  
6R@ v>}  
}?>30+42:  
现金帐cash account \VPU)  
sl%B-;@I  
CN: 36  
6ssZg@}nf{  
流水帐running account $|z8WCJ  
RXgi>Hz  
u9m"{KnV  
sBF>a|  
暂记帐||未定帐suspense account $K\\ 8$Z  
&#g;=jZ  
k  `.-PU  
L<QqQ"`  
过期帐||延滞帐overdue account||pastdue account rMpb  
Yk<?HNf  
nb22b Xt  
61T"K  
杂项帐户sundry account /5suyM=U  
+t/ VF (!  
6}Y^X  
u&bo32fc  
详细帐单||明细表detail account ngEjbCV+  
0?SdAF[:z  
_V6;`{$WK  
j4H,*f c  
呆帐bad account -YHlVz  
6E@r9U  
Y.F:1<FAtf  
3j<] W  
会计项目title of account `6 lc]r  
]O7I7K  
bbiDY  
tB}&-U|t[~  
会计薄||帐薄account-book ,+,""t  
FL0(q>$*8  
O>|Q Zd  
Y'bDEdeT  
营业报告书||损益计算表account of budiness||business report K-k;`s#  
OyZgg(iN  
+UHf&i/3  
292e0cE  
借贷细帐||交验帐account rendered lXW.G  
q+e'=0BHd:  
k=w%oqpN  
e}kEh+4  
明细帐account stated 2@:Go`mg  
XL g6?Nu  
s+C&\$E  
=|pQA~UU#  
与…银行开立一户头to open an account with JL`n12$m  
hM/|k0YV  
 ];Bh1  
^C_Y[i ~|  
与…银行建立交易to keep account with %@kmuz??  
=4m?RPb~b  
!95ZK.UT  
#G$_\bt  
继续记帐to keep account t~Cul+  
hqD]^P>l1  
FuLP{]Y+AM  
vitmG'|WG  
与…有交易to have an account with -+#\WB{AI  
g"hm"m}i  
_CciU.1k&,  
l`~*" 4|/  
作成会计帐||有往来帐项to make out an account with j2=jD G  
B;2os^*  
/b@8#px  
tO)mKN+ (  
清算||清理债务to make up an account ujmO'blO  
LylB3BM  
2u*o/L+  
%mt|Dl  
清洁帐目||与…停止交易to close ones account with D7olu29  
f,k'gM{K  
Vqb4 MWW  
TmoODG>@  
结帐to close an account @'/\O-  
b{b2L.  
7Xw;TA  
(w-z~#<  
清理未付款to ask an account||to demand an account tTLD6#  
(XX6M[M8  
QDF1$,s4i  
!\z :S?V  
结清差额to balance the account with m5v9: 5{  
fOdkzD,  
YRfs8I^rg  
Gvb>M=9  
清算to settle an account||to liquidate an account||to square an account -shS?kV  
+5JCbT@y  
g>1yQ  
]V ln5U   
审查帐目||监查帐目to audit an account 7*r Q6rAP  
e_kP=|u)g  
|ITp$  _S  
'u@ )F`  
检查帐目to examine an account D}>pl8ke~g  
5IOOVYl  
M$B9?N6  
1y2D]h/'  
转入A的帐户to charge the amount to As account O={4 >>F  
t>)iC)^u  
+?w 7Nm`  
j\B]>PP5  
以计帐方式付款to pay on account ryB^$Kh,,  
o8-BTq8  
me_DONW  
.0:BgM  
代理某人||为某人on ones account||on account of one ,^pM]+NF|  
@{iws@.  
L'BDS*  
yM}}mypS  
为自己计算||独立帐目on ones own account GbFLu` Iu  
z\Rs?v"  
AjKP -[  
HgvgO\`]  
由某人收益并负风险on ones account and risk||for ones account and risk I L 'i7p  
Uq5 wN05  
I?YTX  
vIF=kKl9,  
由某人负担for ones account||for account of one HJhPd#xCW  
QM\v ruTB  
|Zr5I";  
SpPG  
按某人指示||列入某人帐户by order and for account of one UCj4%y6t  
X6kB R  
Q&] }`Rp=  
7F5 t &  
列入5月份帐目for May account Z.am^Q^Y!  
IfzHe8>  
D9zw' R Y  
+c.A|!-  
编入某中帐项下to pass to the account of||to place to the account of h!5^d!2,  
:y==O4  
F1J Sf&8  
Q/m))!ikMt  
寄出清算书to send in an account||to send in render an account .;yy= Rj  
8 !Pk1P  
BF@(`D&>  
f#_XR  
支票薄cheque book ] e!CH <N  
A%> Ir`I  
.=~beTS'Vo  
9_h 3<3e  
支票陈票人cheque drawer bN$`&fC0  
Rp4EB:*  
)f1<-a"D|  
_QbLg"O  
持票人cheque holder D M(WYL{  
0,)B~|+  
ML'4 2z Y  
VgtW T`F.I  
不记名支票cheque to bearer||bearer cheque [_hHZMTH  
.281;] =  
k$UgTZ  
_ I8L#4\(=  
记名支票||认人支票cheque to order o90SXa&l/  
Zx,R6@l  
G;_QE<V~_  
"~Twx]Z  
到期支票antedated cheque h>-JXuN  
&dF$:$'s  
x|i"x+o  
@P#uH5U  
未到期支票postdated cheque qIcQPJn!}  
J\<7M8   
Ug_5INK  
$C0Nv Jf  
保付支票certified cheque Nr=ud QA{  
JYL/p9K[I  
Ni*f1[sI<  
0-pLCf  
未获兑现支票,退票returned cheque z"*X/T  
EbSH)aR  
<8Ek-aNNt  
-NtT@ +AE  
横线支票crossed cheque hO(8v&ns3  
n"vl%!B  
^0"NcOzzxl  
(__=*ew  
普通横线general crossing []:;8fY  
Y,RED5]t  
.NcoST9a  
t1?e$ s  
特别横线special crossing =MDir$1Z  
kCfSF%W&  
Ou</{l /  
Nv "R'Pps  
空白支票blank cheque ATCFdtNc  
1MHP#X;|  
\ }xK$$f2,  
35z]pn%L  
失效支票,过期支票stale cheque ]'V8{l  
1}#v<b$  
E*ybf'  
n={} ='  
普通支票open cheque VTk6.5!8  
t+Kxww 58  
9 tkj:8_  
_6"vPN  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ~R/w~Kc!/A  
pw{3I 2Ix  
B 3|zR  
'ah|cMRn  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 0fA42*s;  
qJ|ByZ.N+  
K y~ 9's  
W"S,~y  
支票换现金||兑现to cash a cheque )~xL_yW_X  
H|;6K`O_  
<_@ K4zV  
TEz)d=  
清理票款to clear a cheque j b1OcI%  
?xh_qy;  
_d6mf4M]5  
_?>!Bz m  
保证兑现to certify a cheque $l-|abLELz  
[0.>:wT  
 v'i"Q  
/*p4(D_A  
填写支票数额to fill up a cheque `q* 0^}  
&&$/>[0=.  
N[X%tf\L]F  
9qD/q?Hh$  
支票上划线to cross a cheque /]%,C   
GlP [:  
1Lz`.%k`:  
$_ub.g|  
开发支票to make out a cheque .B*Yg<j  
HRIf)n&~f  
MK9?81xd  
b7R#tT  
签发支票,开立支票to draw a cheque||to issue a cheque vLR)B@O,2  
>0)E\_ u  
+*,rOK`C  
IcZ_AIjlk  
透支支票to overdraw a cheque GDw4=0u-  
B[ae<V0 k  
o O%!P<D  
SFoF]U09  
背书支票to endorse a cheque (Tp+43v  
* 2[&26D  
C&D]!Zv F  
!_E E|#`n  
请付票款||清付票款to pay a cheque||to honour a cheque fI`T3Y!7  
z   
y$s}-O]/-  
"F>-W \%  
支票退票to dishonour a cheque <y'B !d#  
/:"%m:-P  
q_HC68YF,  
2T5@~^:7u  
拒付支票to refuse a cheque yd "|HHx  
z/ T|  
I@cKiB  
mkYM/*qyM&  
拒付支票to stop payment of a cheque `}k!SqG  
^T'+dGU`  
FMY r6/I  
JiZ9ly( G  
提示要求付款to present for payment !Y=s_)X  
F<BhN+U  
1j o.d  
:d/Z&LXD  
见票即付持票人payable to bearer ;1S{xd*^N  
&k\7fvF  
V5KAiG<d  
_jH1Mcq  
支付指定人payable to order }^G'oR1LF  
h 7kyz  
v|_?qBs"  
x)G/YUv76  
已过期||无效out of date||stale n$y1kD  
d(, -13  
OW)8Z 60  
;Iw'TF   
请给出票人R/D||refer to drawer *[ Wh9 ,H  
9^0 'VRG  
Ec_ G9&  
_kH#{4`Hw  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds y$*?k0=ZX  
)%;#~\A  
C,]Q/6'>  
QC4_\V>[  
文字与数字不一致words and figures differ 8i-?\VZD  
A40 - ])'!  
Aplqx vth  
./#K@V1  
支票 1Od: I}@  
A6iy JFm D  
时间已过account closed 54uTu2  
"T}J| 28Z  
68I4MZK>4  
dUb(C1h  
更改处应加盖印章alterations require initials 6ap,XFRMh  
wk9tJ#}  
?N11R?8  
xR#hU;E}  
Crpk q/M  
Om}&`AP};  
时间已过effects not cleared DMf^>{[  
i;|% hDNWA  
!\awT  
iZSj T"l^  
停止付款payment stopped SI;G|uO;/  
r`<e vwIe  
,nHz~Xi1t  
N`iK1n4 X  
支票毁损cheque mutilated \re.KB#R  
cK-!Evv  
*ac#wEd  
Ab_aB+g ]  
汇款||寄钱to remit||to send money -3 W 4  
'Y vW|Iq  
}U^9(  
k*M{?4  
寄票供取款||支票支付to send a cheque for payment H}U&=w'  
DJn>. Gd  
![vc/wuf  
klch!m=d  
寄款人a remitter PTePSj1N  
Oi7=z?+j  
eM9~&{m.  
yS3x))  
收款人a remittee zP9 HYS  
6@I7UL >  
E'r* g{,  
G*"N}M1)  
国外汇票foreign Bill kb%W3c9HO  
5;|9bWH  
gj'ar  
T8 KhmO  
国内汇票inland Bill g|+G(~=e|  
p}Gk|Kjlq,  
7 1)#'ey  
eq@ v2o7  
跟单汇票documentary bill jr9ZRHCU  
C8t+-p  
?%LD1 <ya  
$PTedJ}*Y  
空头汇票accommodation bill * e 8V4P  
=Q|}7g8o  
_c(=>  
<wSmfg,yF  
原始汇票original bill .K7 A!;  
.(Pe1pe  
RB\WttI  
c:$:j,i}  
改写||换新票据renewed bill r2<+ =INn  
4k z8U  
6?a(@<k_  
TY#1Z )%  
即期汇票sight bill||bill on demand rxz3Mqg  
+<q^[<pS  
)RkU='lB "  
DRzpV6s  
…days after date||…days after date…日后付款 (dT!u8Oe  
uo65i 1oi  
I;|Aiu*  
xUw\Y(!  
…months after date||…months after date…月后付款 }(],*^'u-  
M84LbgGM%  
Lhc@*_2  
|knP  
见票后…日付款…days after sight||…days sight s<dD>SU  
tFSdi. |G=  
7L\GI`y  
R utW{wh  
见票后…月付款…months after sight||…months sight y-@!, @e  
g SwG=e\  
D4vmBVT  
A,og9<+j-  
同组票据set of bills (G" qIw   
C[KU~@  
(gf\VYM-7  
sogbD9Jc  
单张汇票sola of exchange||sole of exchange #wd \&  
|{jAM C0#  
X or ,}. w  
?rOb?cu-  
远期汇票usance bill||bill at usance R] [M_ r  
v-gT 3kJ  
]Tl\9we  
g@y" B6X  
长期汇票long bill ^VIUXa  
LWL>hd  
0B4(t6o  
Hb+#*42v  
短期汇票short bill oto od  
B0 I?  
_% 2Umy|  
IX*S:7S[  
逾期汇票overdue bill ,%'0e /  
m c+wRx  
M$W#Q\<*#r  
,SM- Z`'  
宽限日期days of grace /C:'qhY,  
XH *tChf<  
{e%abr_B  
3uw7 J5x  
电汇telegraphic transfer (T.T) pG( knu  
@Y<tH,*  
;F""}wzn  
Y+ Z9IiS7  
邮汇postal order||postal note (Am.)||post office order||money order 9f^PR|F  
8T)zB6ng  
bQy%$7UmX,  
J4}\V$ysN  
本票promissory note (P/N) _0*>I1F~  
[/Z'OV"tU  
kxW>Da<6  
' = <`@  
押汇负责书||押汇保证书letter of hypothecation 06^1#M$'  
eAsX?iaH  
T#n1@FgC  
Ke?gz:9j  
副保||抵押品||付属担保物collateral security OJsd[l3xR  
) , ]2`w&k  
n<:d%&^n  
6#)Jl  
担保书trust receipt||letter of indemnity iEpq*Qj  
N 2"3~  #  
T]6c9_  
`GQiB]Z  
承兑||认付acceptance ,=Nw(GI  
hO/5>Zv?  
ZjZhz`  
PDt<lJU+X  
单张承兑general acceptance )4~sQ^}  
6%.  
*1W, M zg  
(~Uel1~@  
有条件承兑qualified acceptance A!{.|x[S44  
qEJ8o.D-=  
{@V3?pG?p  
1 /2V.:bg  
附条件认付conditional acceptance z]c,} Q  
MkDK/K$s  
9$+^"ilk  
yQZ/ ,KX  
部分认付partial acceptance   QtY hg$K3  
    
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