论坛风格切换切换到宽版
  • 4223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。   zlP{1z;nV  
会计报表statement of account :=*G7ZyW$  
&ic'!h"  
K/B$1+O  
  lha;|  
往来帐目account current v76P?[  
,EHLW4v  
. 'o=J`|  
q`PA~C];  
现在往来帐||存款额current accout jR}EBaI}  
+w[ZMk  
 ^[SW07o~  
3:Nc`tM_  
销货帐account sales WYF8?1dt +  
I`oJOLV  
p#qla'  
 ;@k=9o]A  
共同计算帐项joint account %J-:%i  
MOh&1]2j5  
Q&PWW#D  
w tGS"L  
未决帐项outstanding account [*O>Lk  
].d%R a:{  
\mLEwNhRY  
&I=o1F2B)  
贷方帐项credit account||creditor account gd D|'h  
BegO\0%+  
5uG^`H@X  
423%K$710  
借方帐项debit account||debtor account cQ<|Of  
Zgh~7Z/  
PeIi@0vA  
yCR8c,'8  
应付帐||应付未付帐account payable u~*A-X [  
!pU^?Hy=  
68GH$ji  
' *XIp:  
应收帐||应收未收帐account receivable OcMB)1uh\  
]e-QNI  
DcFY b|p  
evZP*N~G  
新交易||新帐new account xU%]G .k  
h-Y>>l>PW0  
 .?CaU  
3pML+Y|ij  
未决帐||老帐old account &Y@),S9  
b=S"o )>  
_,0.h*c  
6bs-&Vf  
现金帐cash account *YH!L{y  
+JG05h%'  
z[ ;n2o|s  
KsTGae;ds  
流水帐running account \i[N ";K  
~ M* UMF^  
CLZ j=J2  
2HVqJib4Yn  
暂记帐||未定帐suspense account 6 Q7MAP M  
aC=2v7*  
2{WZ?H93a  
J V}7c$_  
过期帐||延滞帐overdue account||pastdue account >pZ _  
>A]l|#Rz  
.<%q9Jy#  
|FT.x9e-  
杂项帐户sundry account cM9> V2:P  
q1YNp`]0i8  
~)$R'=  
4J`-&05O  
详细帐单||明细表detail account Yur}<>`(  
 ^F?B_'  
?>ZrdfTwz,  
+ AjV0#n  
呆帐bad account g,*fpk  
c)Ef]E\  
_&q&ID  
WxD $k3U  
会计项目title of account [7x;H  
?nu<)~r53  
 w<!&%  
"Ltp]nCR  
会计薄||帐薄account-book `_/1zL[  
M@q)\UQ'  
@|<nDd{2  
NE`;=26c  
营业报告书||损益计算表account of budiness||business report NR&a er  
t:lDFv4s  
0Z((cI\J  
SK/}bZ;f  
借贷细帐||交验帐account rendered f]2gjQHM  
R.* k7-(;  
8Dxg6>  
<MO40MP  
明细帐account stated d_:tiHw$  
O*/Utl  
4 }_}3.  
xzMpTZQ  
与…银行开立一户头to open an account with #0*I|gfV  
>>R)?24,<  
V#1v5mWVx  
s#0m  
与…银行建立交易to keep account with jMR9E@>~E  
gQ '=mU  
PMQ31f/zf  
R. ryy  
继续记帐to keep account 23;\l   
Tnf&32 IA  
zhRF>Y`  
=&4eW#{LuH  
与…有交易to have an account with ;SA+| ,  
3\<(!yY8  
@ *T8>  
bDw\;bnG  
作成会计帐||有往来帐项to make out an account with 8BS$6Pa  
rY6bc\?`x  
{iLr$ 89  
I[ZWOi\- ;  
清算||清理债务to make up an account ;rCCkA6  
kmfz.:j{  
'i/"D8  
'HvW&~i(  
清洁帐目||与…停止交易to close ones account with CS"k0V44}  
b;mpZ|T.  
r_a1oO:  
:e_yOT}}  
结帐to close an account l_q1h]/   
2)^T[zHe  
[z} $G:s  
5FNf)F   
清理未付款to ask an account||to demand an account rPW 9lG  
=8qhK=&]  
sD XJXJZ  
t&bE/i_T  
结清差额to balance the account with $/JnYkL{m  
97 !VH> MX  
!.{{QwZ  
q p1rP#  
清算to settle an account||to liquidate an account||to square an account DGAg#jh  
{ -5 b[m(  
]7dal [i  
M^A;tPw  
审查帐目||监查帐目to audit an account K)8 m?sf/  
1\,wV,  
!.={p8X-x  
f=MR.\  
检查帐目to examine an account ws}>swR,  
z1~U #  
oxqD/fY  
xF9PjnWF=  
转入A的帐户to charge the amount to As account Vuo 8[h>  
QN m.8c$  
x(88Y7o.t  
N(&/ Ud  
以计帐方式付款to pay on account w`0r`\#V/  
] yXrD`J!  
?jBh=X\]:  
T/l2B1  
代理某人||为某人on ones account||on account of one le`_    
.We"j_ }  
D8_-Dvp7H  
kIUb`b>B  
为自己计算||独立帐目on ones own account (svd~he2  
MU&P+Wr  
s%qK<U4@;Q  
qg@Wzs7c~  
由某人收益并负风险on ones account and risk||for ones account and risk xSHeP`P^X  
=}AwA5G  
M}6? |ir  
4mzWNr>fb  
由某人负担for ones account||for account of one .!J,9PE  
Q|}Pc>ae  
3~!PJI1  
(PCv4:`g  
按某人指示||列入某人帐户by order and for account of one |LDo<pE*V4  
BK:S:  
vl}uHdeP9  
@=[ SsS  
列入5月份帐目for May account ]LhNP}c  
DV/P/1E  
#nh;KlI 0  
jlZW!$ Iq  
编入某中帐项下to pass to the account of||to place to the account of G" Fd]'  
f)+fdc  
ojitBo~  
~m56t5+uw  
寄出清算书to send in an account||to send in render an account \YBY"J  
8^N"D7{mO  
~?{"H<  
cy6 P=k *  
支票薄cheque book NN W*  
o5FBqt  
WV"{oED  
~T[m{8uh  
支票陈票人cheque drawer }0Q6iHX@  
daZY;_{"o  
`jb?6;15  
s^$zO p9  
持票人cheque holder rX#} 2  
cwxO| .m  
c.PPVqx  
oY{r83h{  
不记名支票cheque to bearer||bearer cheque "+ji`{  
vxo iPqo  
Z\y@rp\l  
f&Bu_r  
记名支票||认人支票cheque to order &4yI ]  
|!)3[<.  
.Go3'$'v  
;o#R(m@Lx  
到期支票antedated cheque ET`;Tfq M  
|T9p#) ec2  
4+`<'t]Q  
56m|gZcC  
未到期支票postdated cheque dt  4_x1  
ts Zr n  
SA|f1R2uS  
fO.gfHI  
保付支票certified cheque lfKrd3KS_  
![iAALPNl  
{q"l|Oe  
mMw&{7b:  
未获兑现支票,退票returned cheque :(Feg2c  
o=2y`Eq  
xgtdmv%  
It4J \S  
横线支票crossed cheque y?M99Vo4?  
v>$GVCY  
q"A(l  
- iS\3P.  
普通横线general crossing 8+uwzBNZ:  
F#Oqa^$(  
!+T+BFw.  
atFj Vk^  
特别横线special crossing +MeEy{;  
`{/z\  
Vcl"qz@Fj  
Ne.W-,X^cL  
空白支票blank cheque lB L;aTzo  
-X Bh\w  
c% 0h!zF  
-rlxxLT+  
失效支票,过期支票stale cheque | 9!3{3  
OlFls 8#>  
lvb0dOmY  
o_EXbS]C  
普通支票open cheque |]]Xee]  
Sz"J-3b^  
QKbX^C  
?4_^}B9  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount \p.Byso,  
%n9}P , ?  
dLal 15Pb  
6$b"tdP  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges W<B8PS$  
>u~ [{(d ,  
;vF8V`f   
zpIl'/ i  
支票换现金||兑现to cash a cheque yI bz\3  
EH]5ZZ[Z  
W==HV0n  
MlsF?"H p  
清理票款to clear a cheque @=b0>^\m  
kte Dh7  
klKAwCQ,  
B.K"1o  
保证兑现to certify a cheque *6q8kQsz^1  
-(qoz8H5  
Lz=nJn  
=6j  5,  
填写支票数额to fill up a cheque lVXgp'!#j  
lyIstfRh15  
@C7S^|eo  
o~gduNG#  
支票上划线to cross a cheque ]<4Yor}t{;  
@"kA&=0;|J  
,u{d@U^)3@  
#2I[F  
开发支票to make out a cheque V_~}7~ I  
HQaKG4 Z  
C 1|e1  
Cr4shdN34  
签发支票,开立支票to draw a cheque||to issue a cheque xp1 +C{  
,<|EoravH  
8b(UqyV  
omECes)  
透支支票to overdraw a cheque ~VUNN[  
\"_;rJ{!aE  
C\.?3  
NV*aHci  
背书支票to endorse a cheque phbdV8$L  
3oxQ[. o  
c"H4/,F  
cIja^xD  
请付票款||清付票款to pay a cheque||to honour a cheque k^]+I% ?Q  
'7wI 2D  
ePIBg(  
aAu upPu  
支票退票to dishonour a cheque M$%aX,nk'  
e1}h|HL j  
6H VS0  
vV#Jl) A  
拒付支票to refuse a cheque <3 AkF# C9  
EZIMp8^  
t{!}^{ "5  
%9-).k  
拒付支票to stop payment of a cheque /%Rz`}  
VV?+q)  
Y$Js5K@F  
A7+eWg{  
提示要求付款to present for payment -q(,}/Xf  
}.o rfW  
> g8;x#  
^%#v AS  
见票即付持票人payable to bearer 2y ~]Uo  
rA8neO)  
k2<VUeW5  
HHWB_QaL  
支付指定人payable to order ',kYZay  
(IIOKx_  
f Nm Sx  
"]*0)h_  
已过期||无效out of date||stale l K}('7\  
twNZ^=SGr  
6;I&{9  
+To{Tm-  
请给出票人R/D||refer to drawer ZaH<\`=%  
G:c)e ,pD  
2ztP'  
T"in   
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %OfaBv&  
lsY5QE:Qrp  
mZ7. #R*}  
UR1U; k  
文字与数字不一致words and figures differ HR\yJt  
`-]*Qb+  
Xy_+L_h^  
}j+ZF'#  
支票 2[r#y1ro  
N=zrY`Vd  
时间已过account closed KNQX\-=  
P9G c)$6{p  
~BrERUk  
$khWu>b  
更改处应加盖印章alterations require initials ;[ pyKh  
^Ml)g=Fq  
(t>BO`,  
SEIGs_^'\  
dL |D  
\uQ(-ji  
时间已过effects not cleared #)GL%{Oa  
^7Z)/c`"  
;pBSGr 9  
=>)l6**UE  
停止付款payment stopped flR6^6E  
>y(;k|-$  
(pREo/T  
eqZ V/a  
支票毁损cheque mutilated 9y>dDNM\<  
l<(MC R*  
Fv.}w_  
CS:j->  
汇款||寄钱to remit||to send money QyJ}zwD  
TlQ#0_as[  
FU;Tv).  
crz )F"  
寄票供取款||支票支付to send a cheque for payment fp.,MIS  
)ra_`Qdcf  
rs]%`"&=  
=v:vc~G6  
寄款人a remitter J)x-Yhe  
c] $X+  
W[AX?  
aiF7\^aw$  
收款人a remittee Z Mt9'w;  
1 }Tbp_  
jdK~]eld=  
)%-FnW  
国外汇票foreign Bill /[q6"R!uMz  
}/4 AT  
=$X5O&E3'  
}cn46 L%/  
国内汇票inland Bill ,5mK_iUw3  
x{*g^f  
$.a<b^.Xi  
M56 ^p ,  
跟单汇票documentary bill ;ug& v C  
A0m  
AA6_D?)vv  
-= H* (M  
空头汇票accommodation bill }rj.N98  
cV\(Z6u  
9y{[@KG  
W-qec  
原始汇票original bill IlVz 5#R  
^ |z |kc  
^HgQ"dD <  
Q>8F&p?R  
改写||换新票据renewed bill ]>tYU   
b|^g51v  
DJVH}w}9_P  
|L}zB,  
即期汇票sight bill||bill on demand jVC`38|  
|]1-ck!  
JR8 b[Oj.S  
eee77.@y-p  
…days after date||…days after date…日后付款 AyKvh  
]v(8i3P84  
:hJHjh  
t~H'Ugv^  
…months after date||…months after date…月后付款 'r~,~A I  
]-QY, k  
QkS~~|0EI>  
]VtVw^ir  
见票后…日付款…days after sight||…days sight K1>X%f^  
>Akrbmh5  
x' >Nz{B,P  
$M{MOehZ  
见票后…月付款…months after sight||…months sight +;^Ux W  
x)N$.7'9OJ  
JL[$B1  
!m"LIa#/Cs  
同组票据set of bills O=~8+sa  
\UA\0p  
 sL" h  
"O{j}QwY  
单张汇票sola of exchange||sole of exchange ^0)Mc"&{  
PP)iw@9j  
$mdmuUIy-3  
3 <}\{j T  
远期汇票usance bill||bill at usance `B6*wE-|  
eRU0gvgLu"  
 ;wo  
,)/gy)~#  
长期汇票long bill =^8*]/k  
'D`O4TsP>  
Z6s-n$dSm  
.c__<I<G<  
短期汇票short bill a%| I'r  
g_X-.3=2K  
I><B6pIR  
I|zak](HU  
逾期汇票overdue bill \ #< .&`8B  
!%MI9Ok  
9{ [I|  
.5L|(B=H  
宽限日期days of grace 4<V%7z_.B  
b-? wJSf|  
F6 mc<n  
mm}y/dO~}  
电汇telegraphic transfer (T.T) L\0;)eJ#M  
{1?94rz  
r-^FM~Jp  
Lx%*IE|c  
邮汇postal order||postal note (Am.)||post office order||money order +cH,2^&  
7 ~b=G  
o>|&k]W/  
o;'E("!<Z  
本票promissory note (P/N)  +kA>^  
W X"iDz.  
y yPQ^{zD  
bn 7"!6  
押汇负责书||押汇保证书letter of hypothecation f3yH4r?;w  
Xir ERc.e  
,+w9_Gy2H  
Cws;6i*=@  
副保||抵押品||付属担保物collateral security `wI$  
v C23  
5(wmy-x\  
u<L<o 2  
担保书trust receipt||letter of indemnity %G0J]QY{(x  
NS<C"O  
Vz.G!*>Dg  
ML_$/  
承兑||认付acceptance TxJoN]Z.  
6=cfr; BH2  
LTZ8Eu  
IRhi1{K$"  
单张承兑general acceptance }K .Rv(m  
.7 K)'  
yv[3&E?  
mpr_AL!ZO~  
有条件承兑qualified acceptance [}Q_T.4)E  
n!aA<  
<OH{7>V  
QhhL_vP  
附条件认付conditional acceptance C/$bgK[ev  
]?< wUd  
BGd# \ 2  
mXYG^}  
部分认付partial acceptance   @V?T'@W7D  
    
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