论坛风格切换切换到宽版
  • 3218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。   *Nw&_<\9Q  
会计报表statement of account uG?_< mun  
O>qll 6]{@  
WzAb|&?  
cnSJ{T  
往来帐目account current [r3!\HI7x  
+)kb(  
8j Mk )-  
WxW7qt  
现在往来帐||存款额current accout 6^%UU o%  
,O.3&Nz,c  
A&s:\3*Kh  
^ =C{.{n  
销货帐account sales gfX\C SGy  
hD\rtW  
(>F%UY  
e .]KL('  
共同计算帐项joint account t]>Lh>G  
aki _RG>U'  
Ae mDJ8Y  
F4It/  
未决帐项outstanding account U2{ dN>  
g$( V^  
.nG#co"r}3  
pV.Av  
贷方帐项credit account||creditor account UH]l9Aq$P  
-9"['-WH,  
NXwz$}}Pp  
y(Y!?X I  
借方帐项debit account||debtor account 7+]=-  
OTC!wI g  
6Pnk5ps }h  
@[5xq  
应付帐||应付未付帐account payable + hn+K1  
;w:M`#2  
OTMJ6)n7  
Ne#WI'  
应收帐||应收未收帐account receivable O_$m!5ug  
}Mo=PWI1?  
r~N"ere26  
]GN7+ 8l  
新交易||新帐new account yMyE s8  
iOwx0GD.n  
L~(_x"uXd  
O?U'!o=  
未决帐||老帐old account WtViW=j'  
q2. XoCf  
gT$Ju88  
! vP[;6  
现金帐cash account Wm_4avXtO  
Wi[~fI8^!  
-`<kCW"  
3BB%Z  6F  
流水帐running account .gG1kWA-  
.7i` (F)  
Y3r%B9~  
wB.Nn/p  
暂记帐||未定帐suspense account wSb 1"a  
I" Ms-zs  
m_=$0m J$  
s_x:T<]  
过期帐||延滞帐overdue account||pastdue account fQ/ 0R  
/DQc&.jK  
HFwN  
XEn*?.e  
杂项帐户sundry account M7+nW ; e%  
_cy2z  
~vXaqCX  
Vnx,5E&  
详细帐单||明细表detail account (7XCA,KTGI  
'3TW [!m  
vr0WS 3  
uwa~-xX6  
呆帐bad account 'a$Gv&fu  
YhOlxON  
ox:[f9.5  
N- I5X2  
会计项目title of account 5WC+guK7  
g)s{ IAVx  
Q2 zjZC*'%  
FL(6?8zK  
会计薄||帐薄account-book B*4}GPQ  
LEW'G"+  
Gp4A.\7  
PUo/J~v  
营业报告书||损益计算表account of budiness||business report w;k):; $  
w=LP"bqlI  
f 1w~!O9  
k$ H%.l;E  
借贷细帐||交验帐account rendered 8<.C3m 6h  
Cl ^\OZN\=  
f>piHh?  
6&bY}i^K  
明细帐account stated UNPezHaz  
_<a7CCg  
pY_s*0_  
F%i^XA]a*  
与…银行开立一户头to open an account with -8r  
Vs%|pIV  
iXj o[Rz^C  
0A,]$Fzt  
与…银行建立交易to keep account with Ps%qfL\  
r*$Ner  
qZ}P*+`Q  
UJfEC0  
继续记帐to keep account ,WJH}(h"D  
= M]iIWQ@`  
-RS7h  
cx}Q2S  
与…有交易to have an account with |N}P(GF  
ccLq+a|  
%^1cyk  
D\[h:8k  
作成会计帐||有往来帐项to make out an account with EhO|~A*R  
bYi`R)  
VH=S?_RY>  
h$.:Uj8/  
清算||清理债务to make up an account VQ0fS!5'  
H ,+? t  
1Wm)rXW[x  
AJSx%?h:6  
清洁帐目||与…停止交易to close ones account with O~59FuL  
?0YCpn  
7\f\!e <  
d'/TdVM  
结帐to close an account 94 e): jS  
uu}x@T@  
~v'3"k6  
(y?I Tz9  
清理未付款to ask an account||to demand an account "TUe%o  
Ya;9]k8,  
u1z  
8}fu,$$5  
结清差额to balance the account with }';D]c  
ithewup  
Mz1G5xcl  
oyNSh8c7c  
清算to settle an account||to liquidate an account||to square an account E\IlF 6  
^=:9)CNw(  
2*N_5&9mE  
WdZ:K,  
审查帐目||监查帐目to audit an account hgLj<  
'yV?*a  
Q}!mx7b0]  
rp6q?3=g  
检查帐目to examine an account XuD=E  
6gT5O]]#o  
Rb%%?*|  
ZVbl8 8,(l  
转入A的帐户to charge the amount to As account NM0tp )h  
NTS# sgP  
f{"8g"[[)(  
b:R-mg.VT{  
以计帐方式付款to pay on account o/C\d$i'  
p_UlK8rb  
-AhwI  
;U<rc'qE  
代理某人||为某人on ones account||on account of one bJYda)  
f8SL3+v  
8a_[B~  
8[|UgI,>z  
为自己计算||独立帐目on ones own account i~3u>CT  
Gcb|W &  
A<6%r7&B'  
25NTIzI@@  
由某人收益并负风险on ones account and risk||for ones account and risk @x e Ac0.^  
 Y!WG)u5  
#U*_1P0h  
@"Z7nJX  
由某人负担for ones account||for account of one 7T"XPV|W6  
?KITC;\\  
}l K3-2P k  
k ^ YO%_  
按某人指示||列入某人帐户by order and for account of one aA'|Rg,  
Qj3a_p$)P  
r?CI)Y;  
h'$QC )P  
列入5月份帐目for May account 0W3 i()  
7HVZZ!>~  
@]q BF]6  
7@6g<"I  
编入某中帐项下to pass to the account of||to place to the account of R/^ u/~<  
V97,1`  
gPu2G/Y  
S,U Pl}KF  
寄出清算书to send in an account||to send in render an account I+ es8  
A/7X9ir  
 PlYm&  
Dw7vv]+ S  
支票薄cheque book bW ZbG{Y.  
Kf 2jD4z}  
U:MPgtwe  
/XudV2P-CA  
支票陈票人cheque drawer Iyd?|f"  
'+ xu#R  
^m/14MN|  
Q#(GI2F2#  
持票人cheque holder , * ]d~Y  
BS&;n  
'TTUN=y  
}<PxWZ`,\  
不记名支票cheque to bearer||bearer cheque zZiJ 9 e  
BYY RoE[P  
? <Y+peu  
p'sc0@}_O  
记名支票||认人支票cheque to order D0mI09=GtQ  
,Rx{yf]k  
Y%|@R3[Nk  
JbO ~n )%x  
到期支票antedated cheque \v6 M:KR5/  
-o+74=E8[?  
tA$)cg+.  
QQe;1O  
未到期支票postdated cheque `VQb-V  
;pD)m/$h`  
u*7Z~R  
.D4bqL  
保付支票certified cheque ri1C-TJM)  
/U6% %%-D`  
WZ!WxX>zO  
4f~["[*ea  
未获兑现支票,退票returned cheque NNG}M(/V  
?EU\}N J  
^). )  
&x-TW,#Ks  
横线支票crossed cheque vG^#Sfgtw  
Pv<FLo%u<  
iq hOi|!  
PuxK?bwC  
普通横线general crossing ?3Ij*}_O2  
_ nP;Fx  
_{jP;W  
'SLE;_TD  
特别横线special crossing 8hA^`Y  
A=Dhod  
VGw(6`|!  
i`)!X:j  
空白支票blank cheque aFY_:.o2k`  
dSIH9D  
4gdY`}8b^}  
yB LUNIr  
失效支票,过期支票stale cheque }a&mY^  
rVQX7l#YI  
8*g ^o\M  
S bsouGD,{  
普通支票open cheque 5)zn:$cz  
^IgY d*5  
ql5x2n  
W[NEe,.>  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 6Ggs JU  
OlxX.wP  
-Uo?WXP]B'  
 17hTr  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ID1?PM  
WW@"Z}?k  
|0bc$ZY:  
%' L;FPxB  
支票换现金||兑现to cash a cheque 'ul\Q `N3  
tJ& 5tNl  
2 Tvvq(?T  
*!:QdWLq  
清理票款to clear a cheque %-;b u|  
tn/T6C^)  
W VkR56  
K&A;Z>l,v5  
保证兑现to certify a cheque }xn_6  
$2z _{@Z  
Em13dem  
t~ K%.|'0  
填写支票数额to fill up a cheque ARh6V&Hi-  
7z~Ghz  
(UEXxUdQ_Q  
NB8&   
支票上划线to cross a cheque |bZM/U=  
U;xF#e  
FQeYx-7  
H5wb_yBQ+  
开发支票to make out a cheque `?s.\Dh  
(N~$x  
Lx|' ,6S  
00vBpsZj2;  
签发支票,开立支票to draw a cheque||to issue a cheque Y'"N"$n'_  
I#A2)V0P)  
h:qHR] 8dZ  
Q]JX`HgPaU  
透支支票to overdraw a cheque HV]Ze>}  
p5 ]_}I`+2  
>kYp%r 6  
R U!?-#*  
背书支票to endorse a cheque )3?rXsSR  
"/%89 HMD  
iL?iz?+.%@  
(wt+`_6  
请付票款||清付票款to pay a cheque||to honour a cheque CyM}Hc&w  
?{J!#`tfV  
@YL} km&Fw  
R"6;NPeo  
支票退票to dishonour a cheque 8<PKKDgbfd  
cwtD@KC[B  
H30OUrD  
o$_93<zc  
拒付支票to refuse a cheque <O857 j  
^7XAw: ?  
"G?9b  
delf ]  
拒付支票to stop payment of a cheque Y_H/3?b%  
v|+5:jFOqb  
]A:( L9  
H7IW"UkBR  
提示要求付款to present for payment juno.$ 6  
.gD km^  
aw$Y`6,S  
`1'5j "v  
见票即付持票人payable to bearer - z C]^Ho@  
w7Dt1axB  
f$D@*33ft  
E/ O5e(h  
支付指定人payable to order !EFBI+?&  
M9"Sgb`g  
obGWxI%a  
E <@\>y.[  
已过期||无效out of date||stale r,'O ).7  
|`]oc,1h@  
QrS$P09=\  
o~~9!\  
请给出票人R/D||refer to drawer @ ^. *$E5  
cf*zejbw  
" 3y}F  
:('I)C  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?y_awoBd1  
vfbe$4mH  
+i)AS0?d  
.uDM_ 34  
文字与数字不一致words and figures differ J:};n@<  
d.\PS9l  
M_&4]\PkCy  
BI/y<6#rR  
支票 SfDQ;1?  
OOLe[P3J3  
时间已过account closed "L_-}BK  
plku-O;]  
JD&U}dJ  
5; f\0<-  
更改处应加盖印章alterations require initials 8A/>JD3^  
#WEq-0L   
H-a^BZ&iU  
.eTk=i[N-  
b`]M|C [5  
4<Kgmy  
时间已过effects not cleared E\! n49  
Z3`2-r_=  
3ZN>9`  
AfE%a-;:  
停止付款payment stopped {Q<0\`A  
]wf |PU~nr  
5mIXyg 0:  
DPeVKyjU  
支票毁损cheque mutilated >)sqh ~P  
UT;4U;a,m  
,RN|d0dE  
T/Q==Q{W:  
汇款||寄钱to remit||to send money -mC:r&Y>[  
|D(&w+(  
:B^mV{~  
Q 3X  
寄票供取款||支票支付to send a cheque for payment ^Fvr f`A'  
MLeX;He  
:p$EiR  
MA"#rOcP  
寄款人a remitter qOgtGN}k  
_/ Tlqzp  
4@/z  
*#GDi'0  
收款人a remittee v,*Q]r0m  
pj@Yqg/  
H9:%6sds  
@ AggznA8  
国外汇票foreign Bill $2is3;h  
Un\Ubqi0  
~zj"OG"zOw  
c _p[yS  
国内汇票inland Bill #!1IP~  
j$0zD:ppW  
uZ<%kV1B  
Z !Z,M' "  
跟单汇票documentary bill zM\IKo_"  
gE1|lY$NL  
}M?|,N6  
l\Cu1r-z  
空头汇票accommodation bill A{1 \f*  
k!9=  
YPG,9iZ&f  
<B=[hk!  
原始汇票original bill d[" x= [f  
i<Q& D\Pv  
iA&oLu[y3  
^+URv  
改写||换新票据renewed bill unJ iE!  
niQ+EAD  
' #KA+?@  
YV4 : 8At1  
即期汇票sight bill||bill on demand ~@?"' !U  
p!QR3k.9s  
[~!.a\[RW  
b24di  
…days after date||…days after date…日后付款 *^ey]),f54  
 c,.0d  
V*>73I  
gh'kUZG a  
…months after date||…months after date…月后付款 Q|Nzbmwh  
JR!Q,7S2!N  
gu^_iU  
\u{Jf'g  
见票后…日付款…days after sight||…days sight iF8@9m  
[#7D~Lx/  
$vW^n4!  
U{HyxZ|q<  
见票后…月付款…months after sight||…months sight :&qC<UD  
4bPqmEE  
prqyoCfq  
}+*w.X }L  
同组票据set of bills \)p4okpR  
dZ.}j&ZH'  
G2=F8kL  
?ISI[hoc  
单张汇票sola of exchange||sole of exchange ;,mBT[_ZO  
,eyp$^2  
,n^TN{#  
1bT' u5 &  
远期汇票usance bill||bill at usance sN"p5p  
$  9S>I'  
Th.3j's  
! NIL pimi  
长期汇票long bill YomwjKyuP  
sWp{Y.  
BN_!Y)F l  
IES41y<  
短期汇票short bill ~K4k'   
_RN/7\  
{bW"~_6}  
LQ~LB'L  
逾期汇票overdue bill 2;dM:FHLhO  
X77A; US  
aIQrb  
_e;N'DZ  
宽限日期days of grace MP6 \r  
}~myf\$  
'Na|#tPYI  
5JO[+>  
电汇telegraphic transfer (T.T) >|v=Ba6R0  
.@ 4QkG/  
#Y/97_2 xa  
(PRaiE  
邮汇postal order||postal note (Am.)||post office order||money order 9`OG  
ac2}3 $u  
C }x4#bNK  
^nG1/}  
本票promissory note (P/N) rd|@*^k  
;5&k/CB1  
516VQ<?B  
zfk'>_'  
押汇负责书||押汇保证书letter of hypothecation $ iX^p4v  
6lB{Ao?|  
j4.Qvj >:4  
V`WI"HO+  
副保||抵押品||付属担保物collateral security SS >:Sw  
$xKg }cO  
Yt\E/*%  
6^7)GCq [  
担保书trust receipt||letter of indemnity '?&B5C  
>VpP/Qf  
X7'h@>R   
F2Nb5WT  
承兑||认付acceptance $M:4\E5(  
Z\ "Kd  
$#6 Fnhh}  
e_fg s>o`(  
单张承兑general acceptance >WGX|"!"  
-~QlHp&SY  
|N phG|  
\#h})`  
有条件承兑qualified acceptance 31 KDeFg  
jUV#HT  
D'HL /[@`  
h$#4ebp  
附条件认付conditional acceptance 5Ws:Ei{R  
&4ug3  
T>AI 0R3  
7)ES!C   
部分认付partial acceptance   RW|UQY#  
    
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