论坛风格切换切换到宽版
  • 4295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。   'due'| #^  
会计报表statement of account N W :_)1  
o;.PZi2k  
v=EV5#A  
cH?j@-pY  
往来帐目account current w7cciD|  
@tWyc%t  
OW- [#r  
-@X?~4Idz  
现在往来帐||存款额current accout &u( eu'Q3  
9}Ud'#E  
uIvy1h9m  
Z|K+{{C  
销货帐account sales w>>)3:Ytd  
$@"o BCc  
wN\%b}pp  
8Eyi`~cAiH  
共同计算帐项joint account U:ggZ` .  
i\lur ET  
1Y:lFGoe  
3e~ab#/  
未决帐项outstanding account T&c0j(  
GoP,_sd\O  
y.AVH`_u  
q(4W /y  
贷方帐项credit account||creditor account 19Xc0ez  
"K n JUXpl  
k #y4pF_  
~s{y h-B  
借方帐项debit account||debtor account 1OJD!juL$  
4nQk*:p(X  
dqMt6b\}  
bwR_ uF  
应付帐||应付未付帐account payable Ca?5bCI,  
weg u1Ny  
\>0%E{CR  
qq" &Bc>  
应收帐||应收未收帐account receivable eL3HX _2(  
-.-j e"E  
W iqlc  
?K%&N99c!  
新交易||新帐new account <7N8L  
Oa~|a7`o  
z/6/    
8.FBgZh*  
未决帐||老帐old account fmyyQ|]O"  
bfy `UZr  
c6FKpdn%  
WBD e`  
现金帐cash account dR~4*59Bg  
/nEt%YYh;x  
KA:>7-  
?8wFT!J  
流水帐running account ]>h2h?2te  
e9r#r~Qq|  
K~$o2a e  
F?2(U\k#  
暂记帐||未定帐suspense account 9ls<Y  
Te?UQX7Z}M  
WE$Pi;q1  
Nt42v  
过期帐||延滞帐overdue account||pastdue account <Q)6N!Tp^  
m Nw|S*C  
"dwx;E  
T 1m097  
杂项帐户sundry account ,X6 .p  
+=I_3Wtth  
cad1eOT'  
!?B9 0(  
详细帐单||明细表detail account d#7 z N  
Tysh~C|1  
ji {V#  
UNLy{0tA  
呆帐bad account _[h1SAJ  
V/i&8UMw  
jTk !wm=  
 $oK,&_  
会计项目title of account *1iJa  
?b, eZ+t  
R:YX{Tq  
DV +DJcF  
会计薄||帐薄account-book OIB~ W  
vvw6 GB,M  
2vWJ|&|p  
B]]_rl,  
营业报告书||损益计算表account of budiness||business report 5o\yhYS:  
4A0R07"  
&s_O6cqgh  
QFIdp R.  
借贷细帐||交验帐account rendered c_a*{L|c  
l i }4d+  
&k(t_~m>  
w'ZL'/d  
明细帐account stated V_Kpb*3  
q.i@Lvu#  
e#IED!U  
Q(gu " ;&  
与…银行开立一户头to open an account with yNdtq\h  
;hNn F&l  
MdT'xYomzQ  
M q[;:  
与…银行建立交易to keep account with k1$|vzMh  
%a8'6^k  
UmiW_J B  
>f'n l  
继续记帐to keep account V F6OC4 K  
@ D9c  
M Zn7gT0  
'RQZU*8  
与…有交易to have an account with ]B3 0d  
|ng[s6uf  
nl*{@R.q @  
,{%/$7)  
作成会计帐||有往来帐项to make out an account with $SG^, !!&A  
RNRMw;cT  
e~'y%|D  
.oaW#f}0P  
清算||清理债务to make up an account >]T(}S~  
-66|Y  
aZ* b"3  
y"cK@sOo  
清洁帐目||与…停止交易to close ones account with gLl?e8[F  
Tl8S|Rg  
xfkG& &  
I y8gQdI  
结帐to close an account Y'Wj7P  
;)0vxcMB  
X2dTV}~i  
?F AsV&y  
清理未付款to ask an account||to demand an account C0i:*1  
mgG0uV  
x:xKlPGd  
6\4oHRJC  
结清差额to balance the account with wE%v[q[*X  
jt Q2vJ-  
R!*UU'se  
Fdm7k){A  
清算to settle an account||to liquidate an account||to square an account ,EcmMI^A  
7Ar4:iNvX  
[ueT]%  
87~. |nu  
审查帐目||监查帐目to audit an account v :6`(5  
JP!$uK{u  
>bz}IcZP  
kL*Q})  
检查帐目to examine an account S.t+HwVodO  
X]C-y,r[M  
\dIIZSN  
0e q>  
转入A的帐户to charge the amount to As account _m3PAD4  
dMeDQ`c`W  
0J@)?,V-.  
yHr/i) c  
以计帐方式付款to pay on account $o/ ?R]h  
&1]}^/u2  
?h1]s&^| 2  
#OJ^[Zi<  
代理某人||为某人on ones account||on account of one vq(@B  
c#u-E6  
>W.Pg`'D  
pL-p  
为自己计算||独立帐目on ones own account fcnbPO0M  
72~)bu  
-HZvz[u  
9y.C])(2  
由某人收益并负风险on ones account and risk||for ones account and risk G!XizhE  
'V 1QuSd  
6D{|!i|r4  
jTSw0\}  
由某人负担for ones account||for account of one /}#z/m@bN  
iknBc-TLD  
Kk9 JZ[nT'  
.H7"nt^  
按某人指示||列入某人帐户by order and for account of one [5a`$yaQ  
!?O:%QG  
BI4 p3-  
`hM ]5;0  
列入5月份帐目for May account sw{EV0&>m  
c!{.BgGN  
FT`y3 ~  
+r4US or  
编入某中帐项下to pass to the account of||to place to the account of 9zi/z_G  
r'{p Tgm#  
Sh2q#7hf  
r{>tTJFD(:  
寄出清算书to send in an account||to send in render an account /~J#c=  
&vdGKYs 6  
*% Vd2jW/  
kj@#oLd%  
支票薄cheque book *=@Z\]"?  
=!{}:An1$  
@hl5^d"l  
RL.%o?<&?  
支票陈票人cheque drawer $'?CY)h{  
| 2p\M?@  
MZv&$KG4m@  
3"I 1'+  
持票人cheque holder 9co -W+  
1m}'Y@I  
"Q2[A]4E  
=Q3Go8b4HJ  
不记名支票cheque to bearer||bearer cheque cCyg&% zsT  
!Aunwq^  
C(e!cOG  
uZd)o AB  
记名支票||认人支票cheque to order ;S,g&%N  
lS XhHy  
Zu&trxnNf[  
OEdp:dW|  
到期支票antedated cheque GlQ=M ) E  
5XFhjVmEL  
C:EF(/>+-  
zrnc~I+  
未到期支票postdated cheque w>/KQ> \"  
' ~3( s?B  
\ E[0KvN;O  
I`Rxijz  
保付支票certified cheque `1M_rG1/+  
3,N7Nfe  
V &h ,v%$  
Axj<e!{D  
未获兑现支票,退票returned cheque C[gSiL  
5>h2WL  
``aoLQc`  
MW'z*r|,  
横线支票crossed cheque O!Mm~@MoA  
#z~D1Zl  
bTHJbpt*-  
-W+dsZ Sv8  
普通横线general crossing e<iTU?eJM  
}@ 1LFZx  
+/x|P-  
[m}x  
特别横线special crossing @OwU[\6fc}  
Rg0\Ng4|G  
RoJ&dK  
w:z_EV!&  
空白支票blank cheque K{q(/>:  
szmjp{g0  
nqiy)ZN#R  
BtU,1`El5  
失效支票,过期支票stale cheque u"C`S<c  
= 2My-%i  
r10)1`[  
p)TH^87  
普通支票open cheque :4(7W[r6  
':. d,x)  
='soSnT  
pC#Z]_k  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount W%vh7>.  
y}#bCRy~.A  
nwO;>Qr  
f$(w>B7..  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges G=~T)e  
;'=!Fv  
3z ~zcQ^\  
/V&$SRdL*  
支票换现金||兑现to cash a cheque vcV=9q8P1  
%v}:#_va]  
;y"E}h  
o^DiIo or  
清理票款to clear a cheque 9RR1$( f  
eZP"M 6  
QM;L>e-ZY  
9O}YtX2  
保证兑现to certify a cheque F Fg0}  
kFuaLEJi  
H6'xXS  
N'2u`br4KP  
填写支票数额to fill up a cheque 8a-[Q  
PX]A1Kt?  
,F:l?dfB\I  
#a} fI  
支票上划线to cross a cheque . 1?AU 6\  
eeB^c/k(P  
NGS/lKz  
0YIvE\-  
开发支票to make out a cheque -V4@BKI8  
JNX7]j\  
$i~DUT(  
=b9?r  
签发支票,开立支票to draw a cheque||to issue a cheque 6ng . =  
Lxd*W2$3_  
oN)K2&M0  
`wk#5[Y_  
透支支票to overdraw a cheque EJZ l'CR  
dw Aju:-H  
t^uX9yvx  
jOEb1  
背书支票to endorse a cheque 4[+n;OI  
&XgB-}^:  
pD`7N<F 3  
+s_@964  
请付票款||清付票款to pay a cheque||to honour a cheque ?~u"w OH'  
#l:qht  
= #ocp  
T7!a@  
支票退票to dishonour a cheque M}M.  
E!3W_:Bs  
Mb?6c y[  
2r[Q$GPM<  
拒付支票to refuse a cheque dos$d3B4  
\JN<"/  
"R):B~8|H{  
o.Q |%&1  
拒付支票to stop payment of a cheque h r t\  
oOQnV(I  
[ &R-YQ@  
37 M7bB0  
提示要求付款to present for payment `2S%l, >)#  
d [K56wbpx  
;:"~utL7  
mn 8A%6W  
见票即付持票人payable to bearer `db++Z'C  
Jq?ai8  
=X-$k k  
G^ n|9)CVW  
支付指定人payable to order AO/J:`  
6>bKlYl&9  
^$rt|]  
\ m 2[  
已过期||无效out of date||stale !BK^5,4?--  
.hT^7|Jz[  
TKj9s'/  
iM}cd$r{  
请给出票人R/D||refer to drawer x?Q;o+2v  
gEPCXf  
l2n>Wce9  
nLo:\I(  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds y"2#bq  
tEf-BV;\y  
#4~Ivj  
- FE5sW  
文字与数字不一致words and figures differ &/a/V  
MZ% P(5  
Dr`A4LnqY  
:/ "q NPJ  
支票 c3K(mM:  
'4N[bRCn  
时间已过account closed U .e Urzu  
]lm9D@HMC  
@bD,^3U  
t%N#Yh!  
更改处应加盖印章alterations require initials +a;: 7[%&  
p/SJt0  
!aIIjWz]  
5UjXpS  
|A5]hL   
P#76ehR]K  
时间已过effects not cleared @0Tm>s  
^Z\1z!{R  
kO/dZ%vj  
J#'c+\B<2X  
停止付款payment stopped %Ix^Xb0  
c AIS?]1  
YzEa?F*$  
' 71D:%p  
支票毁损cheque mutilated FnL~8otPF'  
mezP"N=L~  
C 5)G^  
M 62V NYt  
汇款||寄钱to remit||to send money ~ TurYvf  
!k%Vw1 8  
O+z-6:`  
x!LUhX '  
寄票供取款||支票支付to send a cheque for payment <R_3; 5J%  
rS6iZp,  
a-8~f8na{(  
2Ni2Gkf@  
寄款人a remitter )mp0k%  
|p3]9H  
#WfJz}P,!  
I,t 0X)  
收款人a remittee H^'EY:|  
/AW6XyMD _  
KR m4r  
C.(<KV{b  
国外汇票foreign Bill 9u"im+=:  
/m9t2,KB  
D:%$a]_f  
tA'i-D&  
国内汇票inland Bill e|]g ?!  
P_Po g^  
[o> /2  
(Tc ~  
跟单汇票documentary bill C^l) n!fq  
W 6~<7  
a08B8  
qlDLZ.  
空头汇票accommodation bill #N,\c@Gy  
:i?Z1x1`  
z?FZu,h}  
Awe\KJ^`  
原始汇票original bill i~k?k.t8  
r\_aux^z  
dk;Ed  
(7-K4j`   
改写||换新票据renewed bill | M-@Qvgh  
vjbot^W9  
qfN<w&P  
vT3LhN+1  
即期汇票sight bill||bill on demand [yjC@docH  
@WFjM  
p 4(-  
r}03&h~Hc&  
…days after date||…days after date…日后付款 V}@c5)(j  
AB+Zc ]  
-7;RPHJs  
lL%7lO   
…months after date||…months after date…月后付款 7Zr jU {  
7|65;jm+  
EYG&~a>L*  
c3oI\lU  
见票后…日付款…days after sight||…days sight =ngu*#?c4  
^!Bpev   
ChGwG.-%L  
:GGsQ n  
见票后…月付款…months after sight||…months sight $+*ZsIo   
Ya\G/R  
t41\nTZr  
ZFrK'BvbR  
同组票据set of bills w&C SE  
xp><7{  
-c|O!Lc-  
c.jnPVf:  
单张汇票sola of exchange||sole of exchange q_HD`tW  
QF-.")Z  
y~U+MtSf#  
\U~ggg0h  
远期汇票usance bill||bill at usance 1~Pht:,t  
F~RUb&*/<  
Bg7?1m  
F"B!r-J  
长期汇票long bill a ,W5T8  
S,Tm=} wj  
q@Q|oB0W$)  
{ SK8Mdn  
短期汇票short bill G++kU o<  
\gIdg:"02  
w! PguP  
s6QD^[  
逾期汇票overdue bill qfX26<q  
P]O=K  
kEp{L  
h=4 GSU  
宽限日期days of grace CK#i 6!~r  
Q*hXFayx  
_SnD)k+TgJ  
}]Nt:_UCX  
电汇telegraphic transfer (T.T) H*P[tyz$  
8O_yZ ~Z4  
hEFOT]P4  
*L~? .9R  
邮汇postal order||postal note (Am.)||post office order||money order Tol"D2cyf  
Q ZC\%X8j  
$*:g~#bh  
XE]"RD<z  
本票promissory note (P/N) \ B'AXv 6  
DkSs^ym  
B1A:}#  
/Pxny3  
押汇负责书||押汇保证书letter of hypothecation 1ASoH,D/  
[C\B2iU7_M  
];'7~",Y  
TPs ]n7]:  
副保||抵押品||付属担保物collateral security yp[,WZt  
((&5F!+\-  
BT`g'#O  
J0imWluhQ  
担保书trust receipt||letter of indemnity >?#zPweA  
M?AKJE j5  
FU(2,Vl  
W4bN']?  
承兑||认付acceptance :5F(,Z_  
*^w}SE(  
hzU(XW  
MMUlA$*t  
单张承兑general acceptance 5^R?+<rd  
ef)zf+o  
gX7R-&[UD  
1 + Ue m  
有条件承兑qualified acceptance k]^ya?O]p  
.wmqaLd%  
6B*#D.fd*  
r6R@"1/  
附条件认付conditional acceptance pp@B]We  
yn"4qC#Z  
A2;6Vz=z  
;4 (}e{  
部分认付partial acceptance   " Zx<hL*  
    
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