论坛风格切换切换到宽版
  • 2283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。   54Baz  
会计报表statement of account i 7fQj, q  
U[a;e OLx  
.cQ<F4)!tu  
dfDz/sD*  
往来帐目account current P>dMET  
^/3R/;?  
0.~Pzg  
 wv2  
现在往来帐||存款额current accout XZv(B^  
GB(o)I#h  
^+JpI*,  
 pv=g)  
销货帐account sales oXc!JZ^  
24)3^1P\V  
Q`qHzb~%  
(o1 *7_]e  
共同计算帐项joint account McgTTM;E  
t&SC>8M<  
ag-\(i;K]  
dooS|Mq  
未决帐项outstanding account () Z!u%j  
(>x4X@b  
'*5I5'[ X,  
?= B$-)/  
贷方帐项credit account||creditor account IRemF@  
5'/Ney9N  
^G+1nY4? J  
x.CNDG  
借方帐项debit account||debtor account  eU"!X9  
/RuGh8qzP  
)QGj\2I  
+zQ a"Ep*  
应付帐||应付未付帐account payable _-&\~w  
dyRKmLb  
zo-hH8J:  
92F (Sl  
应收帐||应收未收帐account receivable $ZD1_sJ.  
:=BFx"Y  
P {x`eD0  
bb# F2r4  
新交易||新帐new account ,YYyFMC7S  
)oJn@82C|  
Ll%CeP  
(PjC]`FK  
未决帐||老帐old account 1D03Nbh|5  
$DZ\61  
CA)DQYp{  
ab!, )^  
现金帐cash account wK+%[i&,  
sr+* q6W  
vT V'D&x2  
Y '&&1 R  
流水帐running account WG8}}`F|  
hPa:>e  
P08=?  
=B g  
暂记帐||未定帐suspense account DIH|6R  
Vu '3%~  
cXiNO ke&  
+85i;gO5  
过期帐||延滞帐overdue account||pastdue account l2"{uCcA  
V&U1WV/  
kw&,<V77~  
yrOWC  
杂项帐户sundry account )mw#MTv<[  
iB;EV8E  
T u>5H`  
nFU'DZ  
详细帐单||明细表detail account JsohhkJNGi  
F!*u}8/_!  
MaDdiyeC  
45` i  
呆帐bad account u}ULb F  
9MQ!5Zn  
q(sEN!^L`  
O4w6\y3U  
会计项目title of account q}[g/%  
m~c z  
Atc<xp  
@>n7  
会计薄||帐薄account-book h.PVRAwk  
2Fk4jHj  
ocCq$%Ka  
]v&)mK]n=o  
营业报告书||损益计算表account of budiness||business report @v^;,cu'8  
.?T,>#R  
{"T$j V:GB  
(}ObX!,  
借贷细帐||交验帐account rendered .)L%AN f  
l"70|~  
bBwQ1,c$  
N>kY$*  
明细帐account stated jFbj)!;  
\ ng!qN  
~9%L)nC2'  
>yk@t&j,  
与…银行开立一户头to open an account with to-D XT.  
}+/j/es{]  
72uARF  
a"7zz]XO2  
与…银行建立交易to keep account with WWf#in  
\*x'7c/qg  
cP#vzFB0>  
{m%]`0  
继续记帐to keep account X{cFq W7  
g{|F<2rd[m  
*AK{GfP_  
8t)5b.PS  
与…有交易to have an account with Hw"Lo Vh  
}7?n\I+n"  
n hT%_se4  
yW3!V-iA  
作成会计帐||有往来帐项to make out an account with UAleGR`,  
%gBulvg  
VcI'+IoR?  
%?<Y&t  
清算||清理债务to make up an account \! `k:lusa  
'" MT$MrT  
1jHugss9|  
7]\_7L |>]  
清洁帐目||与…停止交易to close ones account with K qK?w*Qw  
`Hlv*" w$  
bhk:Sz qz  
73C7g< Mx  
结帐to close an account }4$k-,1S  
l!S}gbM  
O4`am:@  
h"#[{$(  
清理未付款to ask an account||to demand an account >)`yG'[  
Hs9; &C  
su2|x  
eMT}"u8$A  
结清差额to balance the account with {>EM=ZZfg  
Y\7WCaSgi  
dZ6\2ok+  
d2\#Zlu<  
清算to settle an account||to liquidate an account||to square an account ^9_4#Ep(  
P5?M"j0/^  
62s0$vw  
mFk6a{+YX  
审查帐目||监查帐目to audit an account ] [D/=-  
ve3-GWT{C  
i>elK<R4  
}Bk>'  
检查帐目to examine an account 3'*}ZDC  
s?Wkh`b  
gdj,e ^  
itU P%  
转入A的帐户to charge the amount to As account XEX-NE"]  
%f-Uwq&}Y"  
$bo,m2)  
aG*Mj;J  
以计帐方式付款to pay on account "a T "o  
b^s>yN  
UngK9uB~  
T[(4z@d`5  
代理某人||为某人on ones account||on account of one =NNA7E7c  
g&]n:qx  
^X\{MW'>4  
bVgmjt2&>  
为自己计算||独立帐目on ones own account [TaYNc!\  
]DJ] L=T7  
Au"7w=G`f  
c{(4s6D  
由某人收益并负风险on ones account and risk||for ones account and risk  26[.te9  
=@\Li)Y  
6'a 1]K  
B[IqLD'6  
由某人负担for ones account||for account of one be+]kp  
@%[ dh@oY  
.ng:Z7  
zNh$d;(O$^  
按某人指示||列入某人帐户by order and for account of one KQu lz  
IpYw<2'  
)4O* D92  
X/AA8QV o  
列入5月份帐目for May account oMV^W^<  
G5Z_[Q ~z  
%CaF-m=Pq  
kN8?.V%Utw  
编入某中帐项下to pass to the account of||to place to the account of ;p8,=w  
nq,P.~l  
d{FD.eI 0  
egHvI&w"o  
寄出清算书to send in an account||to send in render an account p+.{ "%  
dk@j!-q^  
6$'0^Ftm'  
m2r %m y  
支票薄cheque book >sZ207*  
-Izc-W  
:yS Q[AJ"  
Hphfqdh0`  
支票陈票人cheque drawer o4d[LV4DS  
j"J[dlm2M  
8 aC]" C  
tLc~]G*\`s  
持票人cheque holder }DzN-g<K  
rvw fQ'14  
Zt{\<5j  
$?Yw{%W  
不记名支票cheque to bearer||bearer cheque <uL0 M`u3  
$8t\|O3  
4SGF8y@WU  
)u}MyFl.  
记名支票||认人支票cheque to order Q VJvuiUh  
Z:kX9vw.  
jPyhn8Vw  
\*x=q20  
到期支票antedated cheque 38HnW  
Q!(qL[o  
<cx,Z5W  
@K}8zMmW#  
未到期支票postdated cheque d\ {a&\v  
*=~X1s  
@uzzyp r>  
-_xC,dwK  
保付支票certified cheque TkjPa};R  
1Yb9ILX[J  
]Yd7  
x}*Y =Xh  
未获兑现支票,退票returned cheque eF%IX  
p}{V%!`_  
K" U!SWv  
ckg8x&Z  
横线支票crossed cheque iT}L9\  
69tT'U3vb$  
$KGpcl  
A  Q e~F  
普通横线general crossing y |0I3n]e  
8~s-@3J  
J`@#yHL  
Xy'qgK?  
特别横线special crossing 9CW8l0  
YkqauyV^  
v*.#LJEm  
|Je+y;P7  
空白支票blank cheque 7IV:X _y  
Me|+)}'p5h  
DHO+JtO  
9b}AZ]$  
失效支票,过期支票stale cheque nM,5KHU4a  
t1h2ibO  
<1EmQ)B   
B>TI dQ  
普通支票open cheque c(y~,hN&p  
dS[="Set  
%M_5C4&6  
bAl0z)p  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ]p.eFYDh7  
xK8R![x  
[va7+=[1=  
mK2M1r  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges r31H Zx1^  
ml mXFEC  
F< #!83*%  
uVBMI.&w  
支票换现金||兑现to cash a cheque RZ:i60  
+v}R-gNR  
nPj/C7j  
W%k0_Y/5  
清理票款to clear a cheque -S(_ZbeN  
h c9? z}  
G$buZspL'd  
ecI[lB  
保证兑现to certify a cheque 43?J~}<Vs  
D|Tv`47ntu  
4gNF;  
@$(/6]4p  
填写支票数额to fill up a cheque u+RdC;_  
H#joc0?P  
K)`\u7Bu  
W2a9P_  
支票上划线to cross a cheque R{"7q:-  
zFtwAa=r  
e!5nz_J1}  
1Jx|0YmO  
开发支票to make out a cheque GAlAFsB  
]v^;]0vcr  
W,^(FR.  
=lf&mD _/  
签发支票,开立支票to draw a cheque||to issue a cheque &dV|~xA6N  
/?; 8F  
B0:[3@P7  
+c699j;[  
透支支票to overdraw a cheque <p'~$vK  
cXJtN W@  
Q1Jkt  
'CH|w~E  
背书支票to endorse a cheque hOX$|0i  
xwH+Q7O&l  
9K8f ##3  
.bm#|X)RO  
请付票款||清付票款to pay a cheque||to honour a cheque jaAv_=93f  
jG3}V3|.  
 :95wHmk  
z:aT5D  
支票退票to dishonour a cheque 1 D fB9n  
;n*N9-|.  
 pPm9v_G  
d8b'Gjwtw  
拒付支票to refuse a cheque @5%cP  
"mA Vkq~  
{.N" 6P  
dm Lgt)-t  
拒付支票to stop payment of a cheque sBuVm<H  
3986;>v  
W?"Z>tgp  
W 9Z.X!h  
提示要求付款to present for payment &Z+a (  
6qK0G$>  
|n;gGR\  
*|x2"?d-F:  
见票即付持票人payable to bearer Z;@F.r  
?S8cl7;+  
U/M(4H3>H  
,>%AEN6N2  
支付指定人payable to order ] t|KFk!)  
#ZIV>(Q\H  
>qn@E?Uf  
[Bp[=\  
已过期||无效out of date||stale %Hu Qc^  
lX`)Avqa  
0>-l {4srs  
_tQ=ASe0  
请给出票人R/D||refer to drawer Y9m'RFZr  
"w`f>]YLA  
&L-y1'i=j  
o(~>a  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !&C8y  
y^zVb\"4  
p;) ;Vm+8  
\1RQ),5 %]  
文字与数字不一致words and figures differ sm}v0V.Js  
M~7?m/Wj  
=L<OTfVE  
{R[lsdH(X  
支票 J=TbZL4y}4  
muo7KUT  
时间已过account closed @ 6i^wC  
0i$jtCCL(  
,u( g#T  
j2#Vdw|j  
更改处应加盖印章alterations require initials IqEY.2KN  
"G| Gyc  
*ZGQ`#1.X6  
9L?EhDcDV  
96vv85g  
@?K(+BGi  
时间已过effects not cleared )G ,LG0"-  
2 Z,;#t  
`S< uh9/  
P _Zf(`jJ  
停止付款payment stopped Lq  LciD  
F& H~JJ  
gSu+]N  
}tx~y-QQ  
支票毁损cheque mutilated M.d{:&@`%  
HqOSQ<-Fo  
,D3q8?j  
nAd 4g|  
汇款||寄钱to remit||to send money -H.;73Kb[  
%dL|i2+*8  
a|5GC pp  
pWps-e  
寄票供取款||支票支付to send a cheque for payment Ec0Ee0%A]  
jRB:o?S  
7=T0Sa*;  
J~<:yBup}  
寄款人a remitter h+.^8fPR   
GWA_,/jS%  
>6ch[W5k@  
Um15@p;  
收款人a remittee ffm19B=  
\s<iM2]Kl  
Z/;rM8[{&  
:n'QN Gj  
国外汇票foreign Bill Cj5M  
#)>>f  
= q5A@!D  
'L3 \I  
国内汇票inland Bill [Bpgb57En  
kf-ZE$S4  
])~*)I~Y  
o?p) V^7  
跟单汇票documentary bill 1Q?hskL  
3u{[(W}08  
O:lD>A4{  
qg.[M*  
空头汇票accommodation bill w=#&(xm0  
C _[jQTr  
51;(vf  
#wM0p:<  
原始汇票original bill (eO0 Ic[c  
#|$i H kVY  
T X6Ydd  
'` [nt25N  
改写||换新票据renewed bill [mWo&Ph[-  
*GRhZ~U  
Jz%&-e3  
eX_}KH-Q  
即期汇票sight bill||bill on demand )\VUAD%~e7  
4eaC18?  
\=yg@K?"AJ  
{b/AOR o  
…days after date||…days after date…日后付款 i,4JS,82I  
b>2u>4  
C(,s_Ks  
}clFaT>m?  
…months after date||…months after date…月后付款 7 )_0jp~2  
&nz1[,  
YuPgsJ [m  
$AsM 9D<BE  
见票后…日付款…days after sight||…days sight ;xth#j  
)2^OBfl7  
% ],.?TS2V  
S~6<'N&[  
见票后…月付款…months after sight||…months sight f4g(hjETbu  
B[$KnQM9Y  
&# @1n  
lc5NC;JR  
同组票据set of bills 3tLh{S?uJ  
Y =` 3L  
eyAg\uuih  
u5R^++  
单张汇票sola of exchange||sole of exchange 0|GxOzNd  
2_F`ILCML  
/#,<> EfT  
/pb7  
远期汇票usance bill||bill at usance cJ[n<hTv  
w$B7..r  
ut\9@>*J=Q  
'!f5|l9SC  
长期汇票long bill &F.lo9JJ  
{L4^IKI  
A>k+ 4|f  
^R<= }  
短期汇票short bill ]e"NJkcm  
R2~Rqlti  
4]dPhsey  
wk5a &  
逾期汇票overdue bill BO h  
+[F9Q,bH@b  
UoKBcarm  
{'r*Jb0  
宽限日期days of grace ^NnZYr.  
2G'G45Q  
Wq>j;\3b3  
; w6\r!O,  
电汇telegraphic transfer (T.T) A6UtpyS*'  
5SKu\ H\  
fO(.I  
c|O5Vp}  
邮汇postal order||postal note (Am.)||post office order||money order [yVU p+  
;hZ(20  
9X*q^u  
=8J\;h  
本票promissory note (P/N) NKI&n]EO  
{u5)zVYC,U  
P4N{lQ.>  
8;Pdd1GyUL  
押汇负责书||押汇保证书letter of hypothecation !*\^-uvaK  
6"=e+V@  
4l3N#U0Q  
W%$p,^@S5  
副保||抵押品||付属担保物collateral security f,ux oAS  
|w>DZG!}1-  
T!*7G:\f"  
Xg%zE  
担保书trust receipt||letter of indemnity f'.yM*  
GdP9Uj)n-  
.#}SK!"B  
)1]C%)zn  
承兑||认付acceptance RE7[bM3a  
,Y5+UzE@  
<w:fR|O  
Em?skUnG,  
单张承兑general acceptance HL!-4kN <$  
+5HOT{wj  
1R:h$* -z  
M1g|m|H7  
有条件承兑qualified acceptance 8t7hN?,t  
SB F3\  
5_i&}c23Vn  
x*)Wl!  
附条件认付conditional acceptance ]v#T'<Nl  
![V<vIy   
Df4n9m}E  
7u}r^+6_o  
部分认付partial acceptance   "vJADQ4F  
    
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