论坛风格切换切换到宽版
  • 3471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。   0$)CWah  
会计报表statement of account 61|uvTX  
>hqev-   
AR9D;YfR~  
KL:x!GsV5e  
往来帐目account current y]|H rx  
e?W-vi%  
+a$'<GvP  
m0xL'g6F  
现在往来帐||存款额current accout =O= 0 D  
~B!O X  
aRSGI ja<L  
uC{qaMQ  
销货帐account sales V1Yab#  
M B]8iy8  
/Q h  
Oax*3TD  
共同计算帐项joint account [JAHPy=+w  
t)|*-=  
N{L'Q0!  
.FUws  
未决帐项outstanding account H#pl&/+  
3vx5dUgl,  
6H+'ezM  
zTtn`j$  
贷方帐项credit account||creditor account m80e^  
0V*B3V<  
+/u)/ey  
o+UCu`7e  
借方帐项debit account||debtor account *v1M^grKd  
+ZH-'l  
DONXq]f:,"  
12 y=Eh  
应付帐||应付未付帐account payable AY]dwKw  
8 MIn~  
vW`Dy8`06  
a=(D`lQ8  
应收帐||应收未收帐account receivable Z(Styn/x  
HgH\2QL3&  
{ +d](+$  
?:@ 13wm  
新交易||新帐new account Ze `=n  
Ul"9zTH  
t8vR9]n  
9a\H+Y~  
未决帐||老帐old account 0,1x- yD  
{wUbr^  
7Mx F? I  
>Z0 F n  
现金帐cash account m\9R;$ \  
xBba&A]=  
R _#x  
Po(Y',xI[  
流水帐running account CC{*'p6  
N=Q<mj;,  
M%(B6};J  
G$# Q:]N  
暂记帐||未定帐suspense account QaAA@l  
jb0wP01R  
isU7nlc!  
JONfNb+  
过期帐||延滞帐overdue account||pastdue account P X9GiJN"  
pe}mA}9U  
"LwLTPC2  
xIt'o(jQH  
杂项帐户sundry account ibzcO,c   
Zv[D{  
\<e?  
&,v- AL$:Q  
详细帐单||明细表detail account ++9?LH4S4  
y!z2+q2  
kSW=DE|#}  
}j+Af["W?  
呆帐bad account @`Fv}RY{  
&Hz{   
9Hu;CKs  
=g.R?H8cj5  
会计项目title of account ar&j1""  
$,Eb(j  
D.[h`Hkc  
I |PEC-(  
会计薄||帐薄account-book ON(OYXj  
q fc:%ks2  
Cs:?9G  
[zC1LTXe  
营业报告书||损益计算表account of budiness||business report q?R^~r  
jF$bCbAUce  
_h6j, )  
$ol]G`+  
借贷细帐||交验帐account rendered xL&evG#  
34*73WxK  
rCK   
0sMNp  
明细帐account stated bA_/ 6r)u  
]QU 9|1  
#!0=I s^  
a/\SPXQ/9  
与…银行开立一户头to open an account with us5<18 M5  
Ie<H4G5Vh  
jj,CBNo(  
~mF^t7n]  
与…银行建立交易to keep account with #r|qi tL3  
._E 6?  
TdU'L:<4l  
Y9 /`w@"v  
继续记帐to keep account ]8n*fo2#  
VGY x(  
%K`th&331  
}s7@0#j@a  
与…有交易to have an account with 4Wd H!z  
QkF B \v  
/~(T[\E<  
oW5Ov  
作成会计帐||有往来帐项to make out an account with  ?v z[Zi  
5gq  
"u.'JE;j  
QO/nUl0E  
清算||清理债务to make up an account [+F6C  
}ed{8"bj  
_4f=\  
@*16agGg  
清洁帐目||与…停止交易to close ones account with <(!~s><.  
FUP0X2P   
S.zY0  
XtZeT~/7RT  
结帐to close an account s||c#+j"8  
mz2v2ma  
!b"2]Qv  
%{|67h  
清理未付款to ask an account||to demand an account BvLC%  
qOTo p-  
HdR TdV  
i*]$_\yl"  
结清差额to balance the account with e#AmtheZR  
N;HG@B!m  
ae#Qeow`  
h3[x ZJO  
清算to settle an account||to liquidate an account||to square an account ${5E  
k|^YYi= xF  
rw$ =!iyO  
h+!@`c>)Y  
审查帐目||监查帐目to audit an account S^x?<kYQau  
0<XxR6w  
@iU(4eX  
OJ1MV7&  
检查帐目to examine an account 6zp]SPY  
ATWa/"l(H-  
w.(?O;  
>qU5(M_&L  
转入A的帐户to charge the amount to As account )zydD=,bu  
#Y0ru9  
Gn%" B6  
O9*l6^Scw  
以计帐方式付款to pay on account #= T^XHjQ  
{pXqw'"1.  
T<%%f.x[s  
yf2P6b\  
代理某人||为某人on ones account||on account of one )!lx' >0>  
z?t75#u9.  
r+ usMF<'  
Mt*V-`+\  
为自己计算||独立帐目on ones own account I_Omv{&u  
=PjxMC._  
`n"PHur  
6@VgLa,  
由某人收益并负风险on ones account and risk||for ones account and risk e!ql8wbp  
!-m 'diE  
25;(`Td 5  
"vfpG7CG  
由某人负担for ones account||for account of one AqT}^fS  
i!*8@:VI  
c5Hyja =  
T930tX6"h  
按某人指示||列入某人帐户by order and for account of one bs'hA@r  
\[d~O>k2  
i}O.,iH  
as(Zb*PdH  
列入5月份帐目for May account c=D~hzN  
l(HxZlHr  
r&_e3#]*  
s`|KT&r  
编入某中帐项下to pass to the account of||to place to the account of q<K/q"0-l  
'?6j.ms M  
Mzw:c#  
6$K@s  
寄出清算书to send in an account||to send in render an account p/HGI)'  
#S(b2LEc  
& @${@  
&YBZuq2?  
支票薄cheque book `i!fg\qnK  
=imJ0V~RW  
pjma < ^|F  
}^ =f%EjV  
支票陈票人cheque drawer aoBiN_  
|-HNHUF  
Q\}Ck+d` a  
]_`ICS  
持票人cheque holder >uDC!0)R  
=ui3I_*)  
_M^^0kf  
z0%tBgqY(  
不记名支票cheque to bearer||bearer cheque ;0`IFtz  
y#= j{  
w&e3#p  
]0g p.R  
记名支票||认人支票cheque to order Ko)f:=Qo  
n(i/jW~0w  
'<>?gE0Cd  
c7.M\f P  
到期支票antedated cheque Gzs$0Ki=  
qt6@]Y  
IZGRQmi"  
R\<d&+q@  
未到期支票postdated cheque )i_:[ l6  
8A}<-?>  
D/= k9[b!  
Xkk 8#Y":  
保付支票certified cheque lBa` nG  
y;(G%s1  
u\"/EaQ{  
BO8?{~i  
未获兑现支票,退票returned cheque SM1L^M3)  
4a W[`  
(g&@E(@]?  
Xtloyph  
横线支票crossed cheque 4dm0:, G  
Ktu~% )k%  
%xKZ" #Z#K  
bkz/V/Y  
普通横线general crossing #<s"?Y%-  
C XNYWx  
rHuzGSX54  
x 0K#-  
特别横线special crossing qe22 kE#  
KUpj.[5 qo  
4?bvJJuf)  
J#q^CWN3R  
空白支票blank cheque Az-!X!O*f  
&C)97E  
IM,4Si2  
<;uM/vS i  
失效支票,过期支票stale cheque @yC3a)=$L  
OmK4 \_.  
nrX+  '  
}Oqt=Wm  
普通支票open cheque BR_fOIDc  
KXpbee  
9M ;Y$Z  
@= =)  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount !6z{~Z:   
V-E 77u6{0  
EWY'E;0@5  
IYHN N  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges l?YO!$  
NciIqF   
> yVp1Se  
2m} bddS  
支票换现金||兑现to cash a cheque O%6D2d  
xE$lx:C"FU  
jw 5 U-zi  
P,xJVo\  
清理票款to clear a cheque B6KG\,'|  
2$`Y 4b3t  
^FVmP d*1  
#{^qBP[  
保证兑现to certify a cheque uBn35%  
M{jq6c  
\=`jo$S  
4i5b.b U$  
填写支票数额to fill up a cheque HgBu:x?&  
_ n1:v~  
cMoJHC,!  
@; I9e  
支票上划线to cross a cheque -WR<tkK  
k#7A@Vb  
SU6Aq?`@  
Bu+?N%CBi  
开发支票to make out a cheque ;*ULrX4[  
K5t.OAA :  
Qw }1mRv  
{`T^&b k  
签发支票,开立支票to draw a cheque||to issue a cheque 0IP0z il  
@*- 6DG-f  
OdNcuiLa  
!_;J@B  
透支支票to overdraw a cheque U0srwt97S  
D*?LcxX  
!IB}&m  
q) KOI` A  
背书支票to endorse a cheque B7YE+  
N93R(x)%  
{^^LeUd#V  
i}i >ho-8  
请付票款||清付票款to pay a cheque||to honour a cheque 4x3 _8/=  
*[BtW5 6-  
zK{}   
 Zy8tI#  
支票退票to dishonour a cheque q ">}3`k  
bNiJ"k<pN  
Q<ia  
=6i+K.}e  
拒付支票to refuse a cheque 8lS RK%  
" v c 4QH$  
1oQbV`P  
>l/pwb@  
拒付支票to stop payment of a cheque :i@ $s/  
g jzWW0C  
J& }1=s  
kC6Y?g  
提示要求付款to present for payment Y6d~hLC  
[?;L  
{fX~%%c"  
[McqwU/Q  
见票即付持票人payable to bearer Fp [49  
^N 4Y*NtV7  
</?ef&  
1uR@ZK  
支付指定人payable to order {?EmO+![}  
/C5py&#-I  
_`0DO4IU  
@ 'N $5  
已过期||无效out of date||stale s {V&vRr  
J^%E$ s  
DIWyv-  
[KbLEMrPba  
请给出票人R/D||refer to drawer oIIi_yc  
!?Y71:_!  
/BvMNKb$$  
ko'V8r `V  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds F M YcZ+4  
@PhAg  
R!WDQGR(2  
|ITb1O`_P  
文字与数字不一致words and figures differ b 9 li   
Kx eq Q@  
@H( 7Mt  
5J&Gc;  
支票 :,R>e}lM  
x_?K6[G&}  
时间已过account closed {#`wW`U^  
!8W0XUqh+  
u|u)8;'9(  
~| ZAS]  
更改处应加盖印章alterations require initials j \d)#+;  
px+]/P <dX  
)`\Q/TMl5  
AeN:wOm  
zcH"Kh&  
0b8=94a{>  
时间已过effects not cleared v$(Z}Hg  
/d Ua  
5nceOG8  
YN:Sn\`D 8  
停止付款payment stopped DW:\6k  
*-q &~  
^n Oh 8L;  
Gi$\th,  
支票毁损cheque mutilated FYefn3b  
Sz')1<  
CtD<% v3`  
\9od* y  
汇款||寄钱to remit||to send money yT7{,Z7t  
mL'A $BR`  
[C~N#S[]  
BC1smSlJ  
寄票供取款||支票支付to send a cheque for payment ;b=7m#5  
[O!/hppN  
+ek6}f#  
REi"Aj=  
寄款人a remitter iS"6)#a72  
Xa$%`  
xUa9>=JU{  
s- 0Xt<  
收款人a remittee Xq ew~R^MP  
bu \(KR$s  
)qFqf<:yc  
8. +f@wv  
国外汇票foreign Bill ymqn1ja1  
"@5{=  
C$LRX7Z`o  
@$$ J}~{  
国内汇票inland Bill k][{4~z  
Ep')@7^n  
oq1wU@n  
Dsv2p~  
跟单汇票documentary bill UX|3LpFX&I  
gQY`qz  
1L\r:mx3  
%P#| }  
空头汇票accommodation bill vQ $"|8,  
}20tdD ~  
f6Y-ss;'  
dI=&gz  
原始汇票original bill q_BMZEM  
('d,Sh  
Olt;^> MQ  
T`<Tj?:^&  
改写||换新票据renewed bill HoWK# Nz\  
?A*<Z%}1?  
Jk{v (W#  
.uN(44^+x  
即期汇票sight bill||bill on demand BI!EmA  
ozHL'H  
%6M%PR~u  
"l#"c{ee{  
…days after date||…days after date…日后付款 pB%oFWqK  
j^f54Ky.  
jgkY^l  
9 uX 15a  
…months after date||…months after date…月后付款 :inVwc  
R7FI{ A  
WBzPSnS2  
V^} $f3\B  
见票后…日付款…days after sight||…days sight N1vA>(2A  
j4=\MK  
"#f5jH  
b1."mT!p  
见票后…月付款…months after sight||…months sight Uhyf  
0+e 0<'  
c+whpQ=01  
{5+69&:G.  
同组票据set of bills ;~`/rh V\  
v`6vc)>8  
YXdo&'Q<qX  
UvqnNA  
单张汇票sola of exchange||sole of exchange >.XXB 5a  
6IJ;od.\b$  
=i/ r:  
-|= )  
远期汇票usance bill||bill at usance ##1/{9ywy  
xz +;1JAL3  
?1eu9;q\*  
~)ysEZl  
长期汇票long bill KyqP@ {  
rQpQ qBu  
uY3#,  
@;S)j!m`  
短期汇票short bill 7|!Zx-}  
w2r* $Q  
: ' pK  
3u;0,:X&  
逾期汇票overdue bill Q,ZV C  
;^)4u  
2mO9  
Fa#5a'}I  
宽限日期days of grace Jt?` (H  
9wdX#=I  
X|R"8cJ  
$)=`Iai  
电汇telegraphic transfer (T.T) {OS[0LB  
\vW'\}  
Q7mikg=1-  
%GMCyT  
邮汇postal order||postal note (Am.)||post office order||money order `bd9N !K  
~ntDzF  
:e}j$v F  
pp >F)A0v  
本票promissory note (P/N) FJW,G20L  
)E6E}  
HisH\z/i5)  
}5B\:*yW  
押汇负责书||押汇保证书letter of hypothecation 4'N 4,3d$  
oS_YQOoD  
=>GGeEL  
,V;HM F.  
副保||抵押品||付属担保物collateral security >aCY  
*I k/Vu%;  
 ]l  
r8o^8.  
担保书trust receipt||letter of indemnity =^)$my\C:  
w@,v$4Oi  
'\"5qB  
]BmnE#n&  
承兑||认付acceptance DMKtTt[}  
>;fn,9w  
J@ 8OU  
5tY/d=\k  
单张承兑general acceptance 58o&Dv6?  
2>Qy*  
zN\C  
veS) j?4  
有条件承兑qualified acceptance X0LC:0+  
q3GkfgY  
C!Fi &~  
1I8<6pi-  
附条件认付conditional acceptance \|Y_,fi  
<J.q[fd1*  
t&_X{!1X"w  
x l=i_  
部分认付partial acceptance   i\o * =+{r  
    
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