论坛风格切换切换到宽版
  • 3297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。   Ft)t`E'%j  
会计报表statement of account T!Xm")d  
qbEKp HnB  
D&4u63^  
k& WS$R?u  
往来帐目account current MRjH40" 2  
WC3W+v G7  
'`9%'f)  
*Kp}B}}J  
现在往来帐||存款额current accout ~g*Y, Y  
bK!,Pc<  
Sjw2 j#Q  
,2RC|h^O,  
销货帐account sales  CEbzJ   
mfu* o0   
D8)O4bh  
/&*m1EN#o  
共同计算帐项joint account ".Lhte R?  
wEBtr e7  
Y0@'za^y  
)?F $-~7  
未决帐项outstanding account "|(rVj=  
#L_@ s d  
BjH~Ml2  
dNOX&$/=  
贷方帐项credit account||creditor account ls[Ls  
u(8_[/_B  
Oyi;bb<#  
fndK/~?]H  
借方帐项debit account||debtor account ' 9IP;  
bc `UA  
0\? _ lT2  
J ZVr&KZN  
应付帐||应付未付帐account payable /1IvLdPIu  
IUluJ.sXIf  
.tZjdNE(h  
zj~8>QnKk  
应收帐||应收未收帐account receivable I(z>)S'7r  
^t\kLU  
ybD{4&ZE  
R2Twm!1  
新交易||新帐new account HF*j`}  
1 ;cv-W  
mgJShn8]  
<{$ ev&bQ  
未决帐||老帐old account )p^m}N 6M]  
e*Uz# w:  
RnMBGxa  
h g%@W  
现金帐cash account E9yFREvQc  
n%83jep9  
JK@izI  
mA&RN"+V  
流水帐running account xaGVu0q  
r4;5b s6wm  
GOv9 2$e  
} u(d'9u  
暂记帐||未定帐suspense account `U {o:  
p<Zs*  @  
OSSd;ueur$  
-D!#W%y8  
过期帐||延滞帐overdue account||pastdue account [<#<:h &\  
uS! 35{.>  
Q3B'-BZe  
j[$B\H  
杂项帐户sundry account _Vdb?  
.jU|gf:x  
lH#@^i|G  
Rz<d%C;R  
详细帐单||明细表detail account  N&0uXrw  
JVJ1 Ay/be  
w?V[[$  
s`8M%ZLu  
呆帐bad account OmTZ-*N  
pm' @2dT  
c8k6(#\  
-4*'WzWr  
会计项目title of account GW>7R6i  
|QAeQWP+1  
&rl]$Mtt  
*_4n2<W$  
会计薄||帐薄account-book dO 1-c`  
4b3F9  
,xtK PA  
!1a|5 xrn  
营业报告书||损益计算表account of budiness||business report /%J&/2Wz  
<?q&PCAn^  
<F#*:Re_y  
Sy+]SeF&  
借贷细帐||交验帐account rendered j61BP8E  
, 6EZb[;g^  
lRF_ k  
X/`#5<x  
明细帐account stated `_J^g&y~  
V7B=+(xK  
[#hl}q(P#  
s0XRL1kWr  
与…银行开立一户头to open an account with +!L_E6pyXE  
4! Oa4  
c:?#zX  
\J,- <wF  
与…银行建立交易to keep account with zbIwH6  
4i[v ew  
O]Ry3j  
dbMu6Bm\G  
继续记帐to keep account !_XU^ A>  
F9u:8;\@`  
VQNYQqu`[  
<\}Y@g8  
与…有交易to have an account with 9z| >roNe  
<iXS0k  
JGSk4  
sl^s9kx;C$  
作成会计帐||有往来帐项to make out an account with 8}"f|6Wm  
6PzN>+t^y  
:{wsd$Qlj  
CD8JYiJ  
清算||清理债务to make up an account X>6 ~{3  
sO{0hZkc  
o/  x5  
9U}MXY0  
清洁帐目||与…停止交易to close ones account with P[#W Hbn  
h-2E 9Z  
s iss_1J  
q5 I4'6NF  
结帐to close an account ^O$[Y9~*  
RXx?/\~yd;  
ArmL,  
(AM,4)lW,  
清理未付款to ask an account||to demand an account j;AzkReb  
0'\FrG  
Wy^[4|6  
9s\i(/RxW  
结清差额to balance the account with 9?}rpA`P  
CQ8o9A/  
vYMbson}  
XftJ=  *  
清算to settle an account||to liquidate an account||to square an account CJ}@R.Zy  
$^NWzc  
QN}3S0  
S\ v&{  
审查帐目||监查帐目to audit an account F"m}mf  
F;MT4*4  
:i,c<k  
4M0v1`k  
检查帐目to examine an account G7_"^r%c9;  
#o r7T^  
n7,6a  
JIY ^N9_  
转入A的帐户to charge the amount to As account QzFv ;  
#H|j-RM2  
G8(i).Q  
od5w9E.  
以计帐方式付款to pay on account UB&S 2g  
vq0M[Vy  
^zWO[$n}tP  
"mP*}VF  
代理某人||为某人on ones account||on account of one e}Af"LI  
>nIcF m  
8v)~J}[Bz  
L$TKO,T  
为自己计算||独立帐目on ones own account S^Wqa:;  
l> 5]Wd{/  
5k%N<e` `  
bhm~Ii  
由某人收益并负风险on ones account and risk||for ones account and risk 0p>:r U~  
|L_g/e1A3  
K_lL\  
B> " r-O  
由某人负担for ones account||for account of one 4|Gs(^nU  
8 {4D|o#O  
RkH oT^  
$Z7|t  
按某人指示||列入某人帐户by order and for account of one +} !F(c  
l#vw L 15  
,md7.z]U~  
u&d v[  
列入5月份帐目for May account \I,Dje/:w  
jVFRqT%  
U9p.Dh~)vG  
1-]x   
编入某中帐项下to pass to the account of||to place to the account of NK#"qK""k  
@8M2'R\  
.McoW7|Y  
W$MEbf%1  
寄出清算书to send in an account||to send in render an account 6 9I.*[  
vkd<l&zD  
pffw5Tc  
:Ye#NPOI  
支票薄cheque book io?{ew  
#2vG_B<M)  
GwpBDM k  
> %cWTC  
支票陈票人cheque drawer $?A Uk  
wR<QeH'V  
<:;:*s3]  
I^\ bS  
持票人cheque holder / -qt}  
QGz3id6  
$*)( 8Cl  
~CdseSo 9  
不记名支票cheque to bearer||bearer cheque ; 7v7V  
FZ.z'3I  
J'^$|/Q  
}!7DF  
记名支票||认人支票cheque to order [qD<U%Hi  
f !8m  
:8|3V~%m  
pB7Z;&9  
到期支票antedated cheque f, j(uP  
H6CGc0NS+  
7 }MJK)  
)%@W oBRj  
未到期支票postdated cheque |VR5Q(d  
qjEWk."  
Ho8.-QSG  
V #\ZS{'J  
保付支票certified cheque 3k[<4-  
"KE38`NL  
bY U+-|54  
BW-P%:B1!R  
未获兑现支票,退票returned cheque ot<o&  
JG4*B|3  
4lf36K ,  
]`H.qV  
横线支票crossed cheque N4DDH^h  
s /q5o@b{  
eo52X &I  
p[cL# fBz  
普通横线general crossing EA E\Xv  
}w ^ T9OC  
:;Rt#!  
17]31  
特别横线special crossing YaT+BRh?  
<$2zr4  
29657k8  
{u6fa>R&$  
空白支票blank cheque xt0j9{p  
CuO*>g^K[  
9<c4y4#y  
TZyQOjUu  
失效支票,过期支票stale cheque JJ=is}S|  
zP'pfBgbJW  
#$B,8LFz,$  
?,DbV|3 _\  
普通支票open cheque RAQ;O  
}lpm Hvs  
5GL+j%7  
"UnSZ[;t  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount +p<R'/  
#LgoKiP!Y  
q=i< vcw  
!TZ/PqcE  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges @W- f{V  
#R4KBXN  
0BE^qe  
<OfzE5  
支票换现金||兑现to cash a cheque Nb^:_0&H@  
dk`!UtNNRa  
(w B[ ]O$@  
-\C6 j  
清理票款to clear a cheque gc) 3  
Fe< t@W  
=,G(1#  
u$p|hd d  
保证兑现to certify a cheque ^O*hs%eO%  
# h|< >  
Ayt!a+J  
:.df(1(RL  
填写支票数额to fill up a cheque >*xzSd? \  
IjAity.Xrq  
=8_TOvSJ4p  
^V]DY!@k3_  
支票上划线to cross a cheque oHnpwU  
y'/9KrV T  
"*\3.`Kd   
FY*0gp  
开发支票to make out a cheque SJ+-H83x  
l #z`4<  
)!-'SH  
c &(,  
签发支票,开立支票to draw a cheque||to issue a cheque ~kT{O!x}4  
1M+!cX  
P32'`!/:  
{_}"USS  
透支支票to overdraw a cheque !iOu07<n&D  
)E2Lf ]  
f L?~1i =  
W<7Bq_L[|  
背书支票to endorse a cheque M4\Io]}-M  
b"bj|qF~E  
>[=`{B  
@$G K<jl  
请付票款||清付票款to pay a cheque||to honour a cheque 2GS2,   
i.4[]f[/h  
t[,\TM^h}0  
d^^>3L!h  
支票退票to dishonour a cheque 3$;v# P$%N  
k"zHrn"$  
f` J"A:  
>z$|O>j  
拒付支票to refuse a cheque Wf Z#:G9  
M!'tD!NWc  
SoIMftX  
75i)$}_1B  
拒付支票to stop payment of a cheque MWf%Lh;R  
TA7w:<  
s:P-F0q!&  
}clNXtN  
提示要求付款to present for payment ]F! h~>  
~'iuh>O)  
DLZ63'  
e(A&VIp  
见票即付持票人payable to bearer H5)WxsZ R  
;ecF~-oku  
"&F/'';0}E  
0IuU4h5Fr  
支付指定人payable to order E;0"1 P|S  
K)ib{V(50  
"p\ KePc;@  
:Fl:bRH+  
已过期||无效out of date||stale ]d FWIvC  
eO#)QoHj^  
m`aUz}Y>c  
E)bP}:4V  
请给出票人R/D||refer to drawer \ W!<xE  
HtlXbzN%)  
 .~']gih#  
(ol 3vt  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds d"a`?+(Q  
4 @h6|=  
i8F~$6C  
WxdYvmp6z[  
文字与数字不一致words and figures differ ga1RMRu+  
:T2K\@  
^m\n[<x ^  
WObfHAp.  
支票 O.!?O(  
7 m%|TwJN  
时间已过account closed h/ic-iH(>  
N]~q@x;<)3  
xhv)rhu@  
h#>67gJV  
更改处应加盖印章alterations require initials e^fjla5  
N?p $-{  
HU'}c*d]  
oc.x1<Nd  
_G42|lA$/  
):\L#>:w  
时间已过effects not cleared v{+*/NQ _  
=Ur/v'm  
>:Ec   
5UqCRz<,R  
停止付款payment stopped "[G P)nC  
#cA}B L!3  
<W1!n$V ]  
<K~#@.^`  
支票毁损cheque mutilated EC7o 3LoND  
6K &V}  
ax$0J|}7  
#t\Oq9}^  
汇款||寄钱to remit||to send money zuOIos  
rYT3oqpfT  
t}K?.To$  
n*V^Q f  
寄票供取款||支票支付to send a cheque for payment &Jj ?C  
+] uY  
w% M0Mu  
^#%[  
寄款人a remitter (jXgJ " m  
[@(zGb8  
t C&Xm}:  
p?%G|Q  
收款人a remittee = hpX2/]  
-?ip?[Z  
nBQG.3  
RNPqW,B!0  
国外汇票foreign Bill 6SpkeXL  
OLv(  
I6UZ_H'E  
1}N5WBp  
国内汇票inland Bill 2'++G[z  
_A(J^;?  
\Ew2@dF{O  
tTY(I1  
跟单汇票documentary bill 4&?%"2  
~-,<`VY  
[scPs,5Y  
K[sfsWQ.  
空头汇票accommodation bill \aG>(Mr  
'&\km~&  
4ed( DS N  
<K)^MLgN  
原始汇票original bill upWq=_  
J,k{Bm  
K }r%OOn0  
rZ^DiFR  
改写||换新票据renewed bill Y40{v(Pi  
P /Js!e<\  
g5H+2lSC  
sLCL\dWT  
即期汇票sight bill||bill on demand D:%v((Ccw  
`w&|~xT  
pbu8Ib8z  
$g*|h G/{  
…days after date||…days after date…日后付款 CFVe0!\  
-O{Af  
J)66\h=  
]zu" x9-`  
…months after date||…months after date…月后付款 /QG8\wXE2  
, !c.  
2@=JIMtc  
JGJQ5zt  
见票后…日付款…days after sight||…days sight KyDQ<Dq&  
Wh"oL;O  
sz_|py?0  
<s  $~h  
见票后…月付款…months after sight||…months sight 2 rne=L  
>Efv?8$E\  
MOd odyG  
faT hXq8B  
同组票据set of bills Qb6s]QZEV  
C";F's)  
MAhcwmZNy  
Wl}d6ZTm  
单张汇票sola of exchange||sole of exchange UT+B*?,h  
M&xfQNE   
? %F*{3IP  
{p+7QlgK  
远期汇票usance bill||bill at usance G!@tW`HO  
]V?\Qv/.=  
EG2NE,,r  
4$@)yZ  
长期汇票long bill lQY?!oj&q  
j $a,93P5  
q B5cF_  
NFv9%$l-  
短期汇票short bill ?u"MsnCXYn  
k~h'`(  
IZoa7S&t  
>#<o7]  
逾期汇票overdue bill XX#YiG4|J  
rXdI`l#  
#toKT_  
6MqJy6  
宽限日期days of grace tUH#%  
yuWoz*:t  
1@im+ R?a  
aovRm|aOo'  
电汇telegraphic transfer (T.T) }hv>LL  
.|;`qU o  
.-Ggvw  
"JT R5;`w  
邮汇postal order||postal note (Am.)||post office order||money order (%D*S_m'  
;JFy 8Rj  
|W<wPmW_{+  
)=8MO-{  
本票promissory note (P/N) LcI,Dy|P  
:Em[> XA  
zVFz}kJa  
Ol"*(ea-TX  
押汇负责书||押汇保证书letter of hypothecation 8xW_N"P.>  
<p;cR` %uE  
`9SuDuw;s  
80U07tJ  
副保||抵押品||付属担保物collateral security 3V>2N)3`A  
u|z B\zd  
p(f YpD  
2&S*> (  
担保书trust receipt||letter of indemnity LS}dt?78`V  
6lpf k&  
4{7O}f  
*"2TT})   
承兑||认付acceptance sg RY`U.C  
fH-V!QYGF  
+ffs{g{  
n.Iu|,?q  
单张承兑general acceptance c&vY0/ [  
WLqwntzk  
gpB3\  
3R>U^ Y  
有条件承兑qualified acceptance x>THyY[sq  
 Gqvj  
48 1J=8H  
,{!~rSq-l  
附条件认付conditional acceptance Q 5b~5a  
;& ny< gQ  
C %}}~Y  
cPZD#";f  
部分认付partial acceptance   M}MXR=X,  
    
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