论坛风格切换切换到宽版
  • 5094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。   _jc_(;KPF  
会计报表statement of account +fvD1xHI  
Wqkzj^;"G  
y^"@$   
Q~tXT_  
往来帐目account current b[GhI+_  
zXM,cV/s   
 vTgx7gP  
lxm/*^  
现在往来帐||存款额current accout {zWR)o .=  
vQ L$.A3>  
cGiL9|k  
j.ucv  
销货帐account sales \ )=WA!  
8L,=Eap  
4EHrd;|   
c} +*$DeT  
共同计算帐项joint account Kv(R|d6Lp  
5Yhcnwdm!  
{vGJ}q?Sd"  
Z,/K$;YWo  
未决帐项outstanding account =#/Kg_RKL  
jM&di  
l2LLM{B  
D8<C7  
贷方帐项credit account||creditor account SIV !8mz  
*68 TTBq(  
%uN<^`JZ  
IH;sVT $M  
借方帐项debit account||debtor account  kDE-GX"Y  
R!%nzL@e&`  
."H;bfcL_  
dYwkP^KB  
应付帐||应付未付帐account payable odSPl{.>d  
8f/KNh7#s  
qx'0(q2Ii(  
|)+ SG>-  
应收帐||应收未收帐account receivable t&xoi7!$  
Lx wi"ndP  
QJ3#~GYNr  
&yvvea]  
新交易||新帐new account 2}A)5P*K  
H; NV?CD  
X58U>4a  
? Bpnnwx  
未决帐||老帐old account CtXbAcN2B  
w.-x2Zg},  
~<?Zj  
1>OlBp  
现金帐cash account 3l~+VBR_  
K9lekevB  
Xj 1Oxm 42  
d MH_:jb  
流水帐running account T@tsM|pI  
4AS%^&ah  
^o{{kju  
E ?Mgbd3  
暂记帐||未定帐suspense account lN#j%0MaUo  
? `p/jA  
^Hv&{r77  
n@8Y6+7i  
过期帐||延滞帐overdue account||pastdue account ryVYY> *(K  
&{V|%u}v  
orFwy!  
c,xdkiy3  
杂项帐户sundry account 2% sZ aM  
1ysfpX{=  
sfyLG3$/  
-N*[f9EJB  
详细帐单||明细表detail account ?> }p'{I  
Y(g_h:lf,]  
9j:]<?D,A  
@."K"i'Bl  
呆帐bad account ]SCHni_  
}PBme'kP  
`NN P<z+\  
QN#"c  
会计项目title of account ~HB#7+b  
5vyg-'  
>qo!#vJc a  
wa8jr5/k"  
会计薄||帐薄account-book x/DV>Nfn  
LDr?'M!D  
%J M $]  
Voo'Z eZa  
营业报告书||损益计算表account of budiness||business report l+9RPJD/:  
YVMvT>/,  
O>' }q/  
8"j$=T6;W  
借贷细帐||交验帐account rendered {Dpsr` &  
UjI./"]O  
] 0X|_bU  
@P7'MiP]K  
明细帐account stated 4 neZw'm  
\6|y~5Hw{r  
5-X$"Z|@  
<  o?ua}  
与…银行开立一户头to open an account with M{J>yN  
mD9Iao%4~  
y|| n9  
_<(xjWp 8  
与…银行建立交易to keep account with nnyT,e%  
j2D!=PK;  
cg8/v:B  
&V?+Y2  
继续记帐to keep account M2Nh3ijr  
A;;#]]48  
y~+LzDV  
h>`[p,o  
与…有交易to have an account with @&m [w'tn  
nX!%9x$3  
bo=H-d|  
X%YZQc9  
作成会计帐||有往来帐项to make out an account with gX{j$]^6G8  
xRWfZ3E #  
(2;Aqx5i  
Z;uKnJh  
清算||清理债务to make up an account ~!({U nt+'  
BbX$R`f  
vFe=AY<Rt|  
u.2X "  
清洁帐目||与…停止交易to close ones account with k M /:n  
w: BJ4bi=  
"q?(rx;  
0aY|:  
结帐to close an account U<=TAWZ@  
}@bp v  
dzIBdt h  
Q,.dIPla  
清理未付款to ask an account||to demand an account oc"p5Y3,Os  
.u A O.<  
MEI&]qI  
~~{lIO)&  
结清差额to balance the account with r.?dT |A  
niS\0ZA  
cUug}/!I  
t XzuP_0  
清算to settle an account||to liquidate an account||to square an account 1jx?zvE,  
gX!K%qJBg  
Ue9d0#9  
) P7oL.)  
审查帐目||监查帐目to audit an account gkK( 7=r%  
W _[9  
'cCM[P+  
/[Nkk)8-  
检查帐目to examine an account w8+ phN(-M  
0Y0z7A:  
~Xx}:@Ld  
%{ U (y#  
转入A的帐户to charge the amount to As account _&HFKpHQ  
%Ok#~>c  
V N-0hw/A  
p!E*A NwX  
以计帐方式付款to pay on account MZ)lNU l  
&4wSX{c/P  
qi@Nz=t#HJ  
"U9e)a0v  
代理某人||为某人on ones account||on account of one Z&@P<  
"X<V>q$0~c  
k Jz^\ Re  
^d>m`*px  
为自己计算||独立帐目on ones own account *[>{ 9V  
D8k >f ]  
o JVdFE  
\HD:#a  
由某人收益并负风险on ones account and risk||for ones account and risk #+i5'p(4  
* r4FOA%P  
hXH+C-%{  
,wr5DQ  
由某人负担for ones account||for account of one {dh@|BzsbH  
DFwiBB6  
k'v+/6 Y  
An]Vx<PD  
按某人指示||列入某人帐户by order and for account of one :EPe,v RT  
6ZjUC1  
fda2dY;  
pw))9~XU  
列入5月份帐目for May account v%#@.D!)  
S!-t{Q+j^  
T2?.o.&u  
7iy2V ;}  
编入某中帐项下to pass to the account of||to place to the account of ']!wc8m1"  
bz1`f>%l  
(R s;+S  
E?&YcVA  
寄出清算书to send in an account||to send in render an account 55b/giX  
IM,d6lN6s  
_+Z;pt$C  
%f\j)qw  
支票薄cheque book rZAP3)dA  
P e} T  
1Uah IePf  
p;%5o0{1  
支票陈票人cheque drawer RP^L.X(7^  
pgUjje>#  
nBd(p Oe  
Eb'M< ZY  
持票人cheque holder FrRUAoF O  
un`4q-S7  
\R 3O39[  
,7d#t4  
不记名支票cheque to bearer||bearer cheque 1n)YCSA  
Nbf >Y  
WK#c* rsij  
.*?-j?U.  
记名支票||认人支票cheque to order xgsEe3|  
sVlQ5M oo(  
C pn!}!Gnf  
1Fsa}UK  
到期支票antedated cheque Y6jgAq  
?wIw$p>wT  
aM K\&yZD  
L8pKVr  
未到期支票postdated cheque +wEsfYW  
F$s: \ N  
5o^\jTEl^  
##" Hui  
保付支票certified cheque  ;t/KF"  
|41~U\  
4?_^7(%p  
^C2SLLgeJ  
未获兑现支票,退票returned cheque y?iW^>|?L=  
DRVvC~M-,  
d|sf2   
Nc^:v/(P  
横线支票crossed cheque (V}?y:)  
(F#2z\$;  
T#}"?A|  
2H1?f|0>  
普通横线general crossing (F*y27_u  
VTO92Eo  
u`*1OqU  
#=ko4?Wr(  
特别横线special crossing bhKe"#m|S  
94lz?-j  
/i"1e:cK  
3m y_Gp  
空白支票blank cheque 7Xh ;dJAF3  
rj2 9$d?Y9  
S`h yRw  
T'5MO\  
失效支票,过期支票stale cheque Xk:_aJ  
7#P Q1UWl  
h\6 t\_^\  
bW GMgC  
普通支票open cheque 1#XZVp;M  
\XbCJJP  
N8*QAe kN  
H96|{q=  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ,C^u8Z|T  
m*14n_m'  
!3ji]q;uF  
C5TC@w1*  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Lo O"d'{  
,H] S-uK~  
q3u:Tpn4%  
Go7 oj'"  
支票换现金||兑现to cash a cheque cZ ,}1?!  
VP }To  
1Uc/ r>u9  
&3 x [0DV  
清理票款to clear a cheque :>3?|Z"Aj  
}n k [WW  
> q8)~  
}4q1"iMlO  
保证兑现to certify a cheque ' $"RQ=  
!w o  
fjqd16{Q  
nCLEAe$W\=  
填写支票数额to fill up a cheque xH>j  
j HEt   
3#{Al[jq  
@h%Nn)QBq  
支票上划线to cross a cheque )D7/[zb^  
B# o6UO\  
Lr*\LP6jx3  
PebyH"M(  
开发支票to make out a cheque ;y-sd?pAk  
 qy/t<2'  
eI/5foA  
H ;)B5C  
签发支票,开立支票to draw a cheque||to issue a cheque !{b4+!@p  
;esOe\z jE  
*~`BG5w  
/PEL[Os  
透支支票to overdraw a cheque 7DWGYvv[  
PeJIa %iE  
5jsZJpk$  
2CV?cm  
背书支票to endorse a cheque ;e W\41w  
{vp*m :K  
M AL;XcRR  
HnKXO  
请付票款||清付票款to pay a cheque||to honour a cheque ULzrJbP'7  
A (+%DZ  
a [E}o<{  
di37   
支票退票to dishonour a cheque f8)fm2^09  
&W*^&0AV  
b[~-b  
=OFx4#6a  
拒付支票to refuse a cheque %m-U:H.Vp  
6K^O.VoV^J  
/Edq[5Ah  
dQy K4T  
拒付支票to stop payment of a cheque %RzCJxT  
_P*QX  
yV*4|EkvW  
f'TEua_`  
提示要求付款to present for payment r'MA$PiS'  
Sv!JA#Ag  
XfN(7d0  
sGc.;":  
见票即付持票人payable to bearer ;?%_jB$P  
}d%Fl}.Ez  
1o?uf ,H7O  
"6Z(0 iu:{  
支付指定人payable to order 6i@* L\ Dl  
i ;^Ya  
5t-, 5  
*NC@o*  
已过期||无效out of date||stale zpZfsn!  
<jBRUa[j_  
~EU\\;1Rmq  
"Cs36k  
请给出票人R/D||refer to drawer I:("f+ H  
B lqISyrY  
^,aI2vC  
)W&{OMr  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !@ {s M6U  
X!m lC51  
<,D*m+BWn  
LL==2KNUo  
文字与数字不一致words and figures differ qQ 8+gZG$R  
^9kx3Pw?8  
dg_w$#  
?hViOh$.  
支票 M{4XNE]m  
{(I":rt#  
时间已过account closed :[7O=[pk  
F< XOt3VY.  
'.k'*=cq0  
(>NZYPw^3  
更改处应加盖印章alterations require initials ;a| ~YM2I  
YrV@k*O*  
Ej1 <T,w_  
c94=>p6  
Xj~%kPe  
A0:rn\$l3  
时间已过effects not cleared u 1=K#5^  
fH$#vRcq  
e5 }amrz  
Keem \/  
停止付款payment stopped P^tTg  
ESYF4-d+  
>Fs/Wet  
eTuKu(0 E  
支票毁损cheque mutilated *QV"o{V  
2t Pf Ig  
is~2{:  
D:/ q<<|  
汇款||寄钱to remit||to send money ZvMU3])u  
9bspf {  
: ]+6l  
9g>)7Ne  
寄票供取款||支票支付to send a cheque for payment Wky9w r:g  
-Jw4z# /-  
T6QRr}8`/J  
H2+b3y-1a]  
寄款人a remitter Fk^N7EJ:$  
Hf\sF(, (  
;j7G$s9  
W"GW[~ h  
收款人a remittee Q$v00z]f*  
P%gA` j  
.ESvMK~x  
WTJ{ M$  
国外汇票foreign Bill 5doi4b>]!  
=/`]lY&  
y^ |u'XK  
Q;g7<w17  
国内汇票inland Bill WgqSw%:$H  
R TpNxr{[  
U3Z=X TB  
 @O koT:  
跟单汇票documentary bill E6Z kO/  
P_w4 D U  
YWvD+  
kS8?N`2}LV  
空头汇票accommodation bill &9fQW?Czs  
/s} "0/Y\  
N+@ Ff3M  
vg1J N"S[  
原始汇票original bill pCA`OP);=  
XUA @f*  
`Y5LAt:  
W(R~K -  
改写||换新票据renewed bill _io'8X2K%  
[`t ;or  
eqsmv [  
#Pp:H/b  
即期汇票sight bill||bill on demand )Wr_*>xj  
e-`.Ht  
nqm=snh  
oV 0T   
…days after date||…days after date…日后付款 >Vjn]V5y  
L_RVHvA=M/  
?'z/S5&j  
V< W;[#"  
…months after date||…months after date…月后付款 jD6HCIjd'  
OyF=G^w  
5P%#5Yr2  
 }o*A>le  
见票后…日付款…days after sight||…days sight gTXpaB<  
hdH z", )  
q.`< q  
wW1VOj=6V"  
见票后…月付款…months after sight||…months sight jDpA>{O[  
9hfg/3t('  
i7XY3yhC  
CTRUr"  
同组票据set of bills g"1V ]  
( .cA'f?h  
%m\:AK[}  
:5,~CtF5 `  
单张汇票sola of exchange||sole of exchange A-T-4I  
N68$b#9Ry  
JM,%| E  
B_Q{B|eEt&  
远期汇票usance bill||bill at usance 6/mz., g2  
~ p? ArZb  
z7bJV/f  
9 A ?{}c  
长期汇票long bill j'z#V_S  
!q\=e@j-i  
< -`.u`  
W3tin3__  
短期汇票short bill IDH~nMz  
:^3) [.m  
kg]6q T;Y  
ly17FLJ].  
逾期汇票overdue bill a+cMXMf  
KHML!f=mu  
P);s0Y|@H  
5lG\ Z?  
宽限日期days of grace w5HIR/kP  
0w3c8s.  
U] sAYp^$  
~4{q  
电汇telegraphic transfer (T.T) k56Qas+3=  
:S0!  
^[x cfTN  
7z4k5d<^_  
邮汇postal order||postal note (Am.)||post office order||money order pY"WW0p"C  
'6dVe 2V  
1RYrUg"s"  
8@m$(I +  
本票promissory note (P/N) 9E2iZt]  
1P !)4W  
>>P5 4|&  
7EE{*}?0E  
押汇负责书||押汇保证书letter of hypothecation u[b |QR=5  
sE% $]Jp  
RhE~-b[X  
q,,  
副保||抵押品||付属担保物collateral security W7qh1}_%  
5[ zN M  
q*3OWr  
^z{szy?Fg  
担保书trust receipt||letter of indemnity |:1{B1sqA  
2IJK0w@  
Jp=fLo 9  
e?]5q  ez  
承兑||认付acceptance 7&ED>Bk  
4b2d (x)0X  
!{lH*  
vV}w>A p[  
单张承兑general acceptance }<04\t?  
2FIL@f|\7z  
y@3p5o9lv-  
AoS7B:T;!  
有条件承兑qualified acceptance e2O6q05 ?Q  
R@o&c%K"  
D@bGJc0  
D<SC `  
附条件认付conditional acceptance Y,}_LS$f  
@sXv5kZ:  
%\m"Y i]  
S[Du >  
部分认付partial acceptance   L^sjV/\oW  
    
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