论坛风格切换切换到宽版
  • 4792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。   9iT9ZfaW  
会计报表statement of account D`QMlRzXy  
z$1 |D{  
#jBmWaP.  
"<|KR{/+  
往来帐目account current hYyIC:PXR  
u)h {"pP  
SOG(&)b  
=( ZOn=IL  
现在往来帐||存款额current accout #8XmOJ"W3k  
lrc%GU):  
T[OI/ WuK  
=ttD5 p  
销货帐account sales vKnZ==B  
 pF6u3]  
>&HW6 c  
+E9G"Z65iP  
共同计算帐项joint account FrMXf,}  
TAh'u|{u2  
#qVvh3#g  
;F1y!h67<  
未决帐项outstanding account e,#w* |  
$MvKwQ/   
W\j'8^kI9  
bCP2_h3*  
贷方帐项credit account||creditor account M>=@Z*u/+  
&p#PYs|H  
4w|t|?  
[BdRx`  
借方帐项debit account||debtor account o.Ww .F  
*b~8`O pa`  
x]YzVJ=Y  
DCa[?|Y  
应付帐||应付未付帐account payable v8)wu=u  
CSjd&G *ZB  
N1Xg-u?ul#  
mK TF@DED  
应收帐||应收未收帐account receivable (ID%U  
sh,4n{+  
U$DZht4>u  
D|U bh]  
新交易||新帐new account kReZch}  
X`<z5W] !  
fph+ 05.%  
R7b-/ !L  
未决帐||老帐old account uB\UIz)e  
/)v+|%U  
\$Ky AWrZi  
tMd SdJ8  
现金帐cash account CC@U'9]bH  
3W ]zLUn  
f.` 8vaV  
Y\<w|LkD8  
流水帐running account Lm!]m\LRZD  
k]gPMhe  
f }r \  
3Yx'/=]  
暂记帐||未定帐suspense account ((AK7hb  
 h('5x,G%  
`Gxb98h/r  
8 |= c3Z  
过期帐||延滞帐overdue account||pastdue account RpU i'  
@lM-+q(tl  
]?}pJ28  
m{>"  
杂项帐户sundry account VPYcA>-%u  
HQF@@  
o S{hv:)>  
w&#[g9G%  
详细帐单||明细表detail account hG`@#9|f  
u*qI$?&  
zGme}z;1@  
jB9~'>JY  
呆帐bad account V@RdvQy  
lO9Ixhf~iu  
H!FaI(YZl  
Tw%1m  
会计项目title of account o=7e8l  
nIlx?(=pu  
2 N(Z^  
WJ8osWdLu  
会计薄||帐薄account-book b'FTy i  
cJ?,\@uuP  
}VWUcALJV  
]ZR` 6|"VO  
营业报告书||损益计算表account of budiness||business report zNGUll$  
F `F|.TX  
Qa9@Q$  
tpzh  
借贷细帐||交验帐account rendered m' j 1  
y] 9/Xr/  
P1L+Vnfu  
E>#@ H  
明细帐account stated {[bpvK  
"7fEL:|j  
%H_-`A`  
aox@- jyr  
与…银行开立一户头to open an account with ON{a'H  
&&jQ4@m}j  
s7jNRY V  
SH"<f_  
与…银行建立交易to keep account with >'m&/&h  
K}n.k[Do  
E>E^t=; [  
',|OoxhbK  
继续记帐to keep account eC 2~&:$L  
[".94(qs  
e&A3=a~\s  
%WP[V{,F  
与…有交易to have an account with <AJRU l  
iz[IK%K  
3,!IV"_  
!z :j-gT3  
作成会计帐||有往来帐项to make out an account with  MkdC*|  
1NTx?JJfW  
%PPy0RZ^  
&eO .h%@  
清算||清理债务to make up an account ,9F3~Ryt(  
D;48VK/Q  
>#;_Ebl@  
!Dc;R+Ir0!  
清洁帐目||与…停止交易to close ones account with DP*$@5  
[P6A $HC<  
_BgWy#  
iB~dO @  
结帐to close an account B"88 .U}$  
uHZj pMoM  
(Xz q(QV  
xudZ7   
清理未付款to ask an account||to demand an account 'U GgY3  
wsR\qq  
wT3D9N.  
B 'O1dRj&6  
结清差额to balance the account with yk^2<?z>2  
3qV~C{ S  
@QYCoEU8J  
8{%&P%vf  
清算to settle an account||to liquidate an account||to square an account U3M;{_g  
Dl\0xcE  
9Ns%<FRO@  
Du-Q~I6  
审查帐目||监查帐目to audit an account V sL*&Fk  
\|4 F?Y  
/L]@k`.q@  
ulEtZ#O{_  
检查帐目to examine an account l Ny<E!0  
`USze0"t0:  
V.+a}J=Cw  
MP )nQ  
转入A的帐户to charge the amount to As account 'Vhnio;qC  
]g%HU%R-m  
;d}n89DXj  
b ts*qx&)  
以计帐方式付款to pay on account gA 5DEit  
_?$')P|  
W3X;c*j  
q}E'x/s2m  
代理某人||为某人on ones account||on account of one AGx(IK/_  
R&'Mze fb  
]N1,"W}  
wSALK)T1{  
为自己计算||独立帐目on ones own account QdD@[  
M%!j\}2A  
20A:,pMb  
,z((?h,nm  
由某人收益并负风险on ones account and risk||for ones account and risk '81Rwp  
~jWp D7px  
mndEB!b  
~ihi!u%~}  
由某人负担for ones account||for account of one 5a&gdqg]  
CWD $\K G  
#TgP:t]p  
5["n] i  
按某人指示||列入某人帐户by order and for account of one [H2su|rBI`  
ZS&lXgo  
 |>Pv2  
MGo`j:0  
列入5月份帐目for May account /pGx !  
1@+&6UC  
7=A @P  
I wu^@  
编入某中帐项下to pass to the account of||to place to the account of PhmtCp0-7-  
iZ(p]0aP7  
nxuR^6 Ai  
?J"Y4,{  
寄出清算书to send in an account||to send in render an account ^<aj~0v  
^w*vux|F  
?xE'i[F @  
z -nV!#  
支票薄cheque book You~ 6d6Om  
A.!3{pAb  
kPnuU!  
>k 2^A  
支票陈票人cheque drawer (Q|Y*yI  
6U] "i  
z2dW)_fU$  
l-'\E6grdH  
持票人cheque holder Ak\"C4s  
L%.=Sb mS  
1a#R7 chl  
EmV Z qW  
不记名支票cheque to bearer||bearer cheque w6l56 CB`  
3cFvS[JG  
9:Z|Z?>?  
)Mw 3ZE92  
记名支票||认人支票cheque to order V## TG0  
8WG_4e  
T(*A0  
& y7~  
到期支票antedated cheque JaJyH%+$!  
PO0/C q)  
0MOn >76$N  
p"NuR4   
未到期支票postdated cheque uU8L93  
sO&eV68 [  
jTok1k  
">R`S<W  
保付支票certified cheque fR lJ`\ t  
CSE!Abg  
*zDL 5 9  
-k3WY&9,  
未获兑现支票,退票returned cheque 6IL-S%EGK1  
7+J<N@.d  
^}hSsE  
"(E%JAwZ^W  
横线支票crossed cheque I,?!NzB  
elb}] +  
au7@-_  
FHZQyO<|  
普通横线general crossing + hMF\@  
A:,V)  
?*U:=|  
?h ym~,  
特别横线special crossing g_MxG!+(V  
  ev(E  
DOW Z hD  
SQf.R%cg$  
空白支票blank cheque N_y#Y{c{(  
uulzJbV,K  
L(kW]  
@XX7ydG5  
失效支票,过期支票stale cheque g+u5u\k  
jD_B&MQz  
eLop}*k  
} 71 9_DF  
普通支票open cheque vXc gl  
[{rne2sA  
=&;}#A%m  
V4x6,*)e  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount \&%y4=y<sE  
VDPq3`$+v{  
coc :$Sr%  
;?!pcvUi  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges z%WOv ~8~  
Y@V6/D} 1  
Bd*\|M  
6T A 2  
支票换现金||兑现to cash a cheque K|{&SU_m  
e\i}@]  
ZZF\;  
0XrOOYmx  
清理票款to clear a cheque vTYgWR ,h  
IHf#P5y_  
M% FKg/  
H6-{(: *<  
保证兑现to certify a cheque 15`,kJSK  
T ^z M m  
n(el  
=`BPGfC b  
填写支票数额to fill up a cheque U7Pn $l2!  
N!=Q]\ZD  
V@1K  
W|[k]A` 2  
支票上划线to cross a cheque 3ocRq %%K  
=J&aN1Hgt  
jT q@@y  
f%TP>)jag!  
开发支票to make out a cheque [$(/H;  
qy~@cPT  
gT4H? #UB  
Rk52K*Dc  
签发支票,开立支票to draw a cheque||to issue a cheque v_ W03\  
}=^Al;W  
AZjj71UE  
N&+DhKw  
透支支票to overdraw a cheque G,b1u"  
oq}Q2[.b  
nXF|AeAco  
 al:c2o  
背书支票to endorse a cheque FUU/=)^P$  
(Qys`D   
<S%kwS  
f:K`M W  
请付票款||清付票款to pay a cheque||to honour a cheque 7Ke#sW.HN  
n`)wD~mk  
N?;5%pG <  
}]?U. ]-  
支票退票to dishonour a cheque o+Kh2;$)  
-,# LTW<.  
hV4B?##O  
}8qsE  
拒付支票to refuse a cheque yS:1F PA$_  
/!Kl  
M.R] hI  
Nd4!:.  
拒付支票to stop payment of a cheque spt='!)4  
x2g P, p-  
5Pl~du  
R]{AJ"p  
提示要求付款to present for payment qP0_#l&   
juuV3et  
.8%mi'0ud  
f~D> *<L4-  
见票即付持票人payable to bearer p;rG aLo:u  
8Q Gj:3  
Tse Pdkk  
MO$ dim>  
支付指定人payable to order D;0xROW8{  
y 3O Nn~k  
R?Or=W)i  
9v<Sng  
已过期||无效out of date||stale ) {oVVLs  
Y)I8(g}0  
&`'gO 9  
sR. ecs+  
请给出票人R/D||refer to drawer Il cFW  
b]h]h1~hHH  
x@]pUA1  
^f,('0p- >  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q`}n; DV  
1=t\|Th-  
X;ZR"YgT  
)ccd fSe  
文字与数字不一致words and figures differ hFjXgpz5  
N|ut^X+|\  
 o2ndnIL  
GBZx@B[TY  
支票 q#RV i8('  
4JHFn [%  
时间已过account closed ^m    
[lC*|4t &  
z.[ Ok  
[-sE:O`yt  
更改处应加盖印章alterations require initials G1"=}Wt`  
F62arDA  
6#k Ap+g7  
G'z&U?Ng  
?~a M<rcZ  
zSYWNmj&  
时间已过effects not cleared 4>gMe3]0  
oWpy ^=D_  
8<t?o'9I  
rY>{L6d  
停止付款payment stopped q*ZjOqj  
}q(IKH\&  
h(I~HZ[K&T  
+6!.)Ea=  
支票毁损cheque mutilated -NVk>ENL4  
NdQXQa?,  
Kk~0jP_B9  
|Js96>B:  
汇款||寄钱to remit||to send money A]{8 =  
0n_Cuh\  
g2hxWf"  
(*%+!PS  
寄票供取款||支票支付to send a cheque for payment VYhZ0;' '  
w>X33Ff]8@  
zk4yh%Cd_  
~ S R:,R  
寄款人a remitter %f@VOS s  
VbtFM=Dg  
CD^_>sya  
+gOCl*L  
收款人a remittee ];1z%.  
(G"b)"Qum  
"0g1'az}  
>;QkV6i7  
国外汇票foreign Bill 3;j?i<kM  
{P(Z{9u%  
o"v> BhpC  
q01zN:|-1  
国内汇票inland Bill ;=6 ++Oq  
@yB!?x  
k-T_,1l{  
yaA9* k  
跟单汇票documentary bill 8\y%J!b  
tZ=BK:39\  
[/*85 4  
slHlfWHq  
空头汇票accommodation bill Eln"RKCt}9  
tGd9Cs9D<  
1(!QutEb  
~/\;7E{8!  
原始汇票original bill m{x!uq  
}<&g1x'pa  
FWdSpaas Q  
GA6Z{U{XS  
改写||换新票据renewed bill dp2".  
~@bCSOIy  
`/]8C &u  
,US~p_M!  
即期汇票sight bill||bill on demand 2X)E3V/*  
_e8@y{/~Fd  
: O t\l  
,vW.vq<{q3  
…days after date||…days after date…日后付款 ^=D77 jS  
eJ%~6c`@!  
j>?H^fB  
 X\ \\RCp  
…months after date||…months after date…月后付款 Q_6./.GQ  
Iu(T@",Q#  
jL%  -G  
\p@,+ -gX  
见票后…日付款…days after sight||…days sight  h:#  
',6QL4qV/  
F!`.y7hY@  
g;v{JB  
见票后…月付款…months after sight||…months sight G+b$WQn2t  
>}u?{_s *0  
6l [T Q  
V>A@Sw  
同组票据set of bills =[t([DG  
XOgX0cRC4  
x;Dr40wD@y  
52l|  
单张汇票sola of exchange||sole of exchange 5&2=;?E O  
zi[bpa17W  
tI{ n!  
]v94U b   
远期汇票usance bill||bill at usance _\sm$ `q  
>V87#E  
s4MP!n?gB  
$./JA) `  
长期汇票long bill k%NY,(:(  
w:'$Uf8]  
wm*`  
9Wx q  
短期汇票short bill $hn_4$  
*M+:GH/5  
*[W!ng  
Ao`9fI#q  
逾期汇票overdue bill Gk799SDL  
(sJ{27b_  
f:"es: Fb  
cy^6g? ew  
宽限日期days of grace Yq`r>g  
V}pw ,2s  
u33+ikYv  
jc Ie<i;  
电汇telegraphic transfer (T.T) 79:x>i=  
'9<Mk-Aj  
4(u+YW GX  
Jev@IORN\  
邮汇postal order||postal note (Am.)||post office order||money order NqhRJa63  
a/_ sL(F{  
VC>K W{&J0  
N[aK#o,  
本票promissory note (P/N) Ha)w*1&w"  
0~Yg={IKhK  
RFg$N@g,  
te" 8ZmJ  
押汇负责书||押汇保证书letter of hypothecation -U%wLkf|  
<&l3bL  
SRM[IU  
rm3 ~]  
副保||抵押品||付属担保物collateral security f} } Bb8  
*tz"T-6O  
s'~_pP  
lP9a*>=a  
担保书trust receipt||letter of indemnity Xb$)}n\9  
^x 4,}'(  
)F4er '  
_k5KJKvr  
承兑||认付acceptance tEiN(KA!5  
6sQ"go$}  
ms;Lu- UR  
fcJ#\-+E  
单张承兑general acceptance 6],5X^*Y  
x-y=Jor  
"-ZuH   
lmr {Ib2a  
有条件承兑qualified acceptance 1__p1  
A "_;.e`  
CmJ*oXyi  
xiA9X]FB  
附条件认付conditional acceptance u^ngD64  
]7 dm`XV  
/:yKa=$  
LsV!Sd  
部分认付partial acceptance   ;K$E;ZhPN  
    
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