论坛风格切换切换到宽版
  • 4550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。   +, )k@OI  
会计报表statement of account w2'z~\dG8  
z5iCQ4C<  
!BkE-9v?w  
PP'5ANK  
往来帐目account current jmv=rl>E*  
F3!@|/<w  
Y]`=cR`/"  
D60quEe3%  
现在往来帐||存款额current accout l }^ziY!  
!=.y[Db=  
 jJ<&!=  
@Nh}^D >j  
销货帐account sales }6%\/d1~ 6  
]rY9t@  
iH-,l  
iN'T^+um=  
共同计算帐项joint account 2oahQ: }B  
[O_5`X9|  
6<S -o|Xw  
<BBzv-?D  
未决帐项outstanding account Wq}6RdY$ZA  
}\8-&VoY#X  
~$4(|Fq/  
]JGq{I>%+6  
贷方帐项credit account||creditor account MH'%E^n `  
(oy@j{G)c6  
%4x0^<k~  
GR*sk#{  
借方帐项debit account||debtor account oO?+2pTQV  
@]~.-(IMh  
D}!YF~  
dT7f yn  
应付帐||应付未付帐account payable xu-bn  
yc7b%T*Y  
A ?V-Sz#  
JiXE{(  
应收帐||应收未收帐account receivable H*<E5^#dw  
-b?M5P*:  
\^y~w~g?  
xh#_K@8  
新交易||新帐new account 4pXY7+e 2'  
kkHK~(>G  
hC<E4+5.,  
Z7y%  
未决帐||老帐old account =eW4?9Uq  
4NaT@68p  
\oxf_4X  
[Pp#r&4H  
现金帐cash account M8 Bp-_  
VK*H1EH1  
h0~<(3zC  
Pr%KcR ;  
流水帐running account tuwlsBV  
b9?Vpu`?  
PEjd  
snkMxc6c[  
暂记帐||未定帐suspense account n>Oze7hVY  
[=cbzmX[  
 Y~^R^J  
J#@+1 Nt  
过期帐||延滞帐overdue account||pastdue account G2!<C-T{2  
8_`C&vx  
_hJ+8B^`  
t6 -fG/Kc  
杂项帐户sundry account ON!F k:-  
jb/C\2U4)  
oo]P}ra  
|)jR|8MAE  
详细帐单||明细表detail account j<Pw0?~s6  
3''Kg<k,I  
TZ n2, N  
6f#Mi+"  
呆帐bad account oIj/V|ByK  
/u]#dX5  
c(8>oeKyD  
X[w]aJnAr  
会计项目title of account k{X+Y6'ku  
5HbJE'  
oLlfqV,|L\  
;cL+= !  
会计薄||帐薄account-book W!9~bBF',  
d,meKQ n  
W>{&" 5  
bqF?!t<B  
营业报告书||损益计算表account of budiness||business report FoYs<aER  
$'!n4}$}  
N@'l: N'f4  
# E8?2]  
借贷细帐||交验帐account rendered *j1Skd.#At  
&DtI+ )[|  
zh?B-"O=5  
dYwEVu6q  
明细帐account stated =7: }/&  
#sv}%oV,F  
1UrkDz?X  
^pfM/LQ@  
与…银行开立一户头to open an account with w ax^iL!  
XCn;<$3w  
jt3W.^6HO  
WoSKN7*  
与…银行建立交易to keep account with vu*{+YpH  
I(j{D>v  
R[vX+d!7  
0f+]I=1\  
继续记帐to keep account _m#TL60m  
Vj)"?|V  
Qd ?S~3XT  
JiA1yt  
与…有交易to have an account with = K`]cEL  
#:MoZw`rlw  
RdpOj >fT  
2Qp]r+!  
作成会计帐||有往来帐项to make out an account with xw1,Wbu]  
cZWW[i  
$x+ P)5)  
rX`fjS*C  
清算||清理债务to make up an account ecp0 hG`%  
<P Vmr2Jp"  
( Y mIui>  
`I|Y7GoUO  
清洁帐目||与…停止交易to close ones account with lL'K1%{+ \  
GapH^trm  
A>:31C  
AMK3I`=8WO  
结帐to close an account k5 )IBO  
'@QK<!%,  
"(+aWvb  
!) d  
清理未付款to ask an account||to demand an account , d4i0;2}+  
^#7&R"  
d _=44( -  
%+ MYg^  
结清差额to balance the account with p1ER<_fp  
L#_QrR6Sny  
"MOmJYH  
7 :u+-U  
清算to settle an account||to liquidate an account||to square an account n 2(\pQKm  
Zk gj_  
D sBZ%  
"1ZVuI  
审查帐目||监查帐目to audit an account )YLZ"@  
rN {5^+w  
i}5+\t[Q  
mx^rw*'JGC  
检查帐目to examine an account u,@x7a,z  
%U97{y  
^DR`!.ttr  
/Dk`?  
转入A的帐户to charge the amount to As account d[ce3':z  
@hOY&  
-n$hm+S  
Cz4l  
以计帐方式付款to pay on account 8 A#\ V  
q +c~Bd  
_3_o/I  
IBv9xP]BZ  
代理某人||为某人on ones account||on account of one B|BJkY'  
xx%*85<  
bEzy KrN\  
P-\T BS_O  
为自己计算||独立帐目on ones own account A Rjox`  
)$FwB6^  
(K> 4^E8  
oVnHbvP1X  
由某人收益并负风险on ones account and risk||for ones account and risk /vFdhh  
mz .uK2l{  
Ml,87fo  
rEZMX2  
由某人负担for ones account||for account of one , @6_sl  
" 1$hfs  
?u M2|Nk  
Ob7F39):N  
按某人指示||列入某人帐户by order and for account of one xV5eKV  
 Hh<}~s  
}Xy<F?Mh  
?s{Pp  
列入5月份帐目for May account  0GiL(e|  
@X0$X+]E*8  
e_CgZ  
EWoGdH|  
编入某中帐项下to pass to the account of||to place to the account of &1Idv}@!  
nSV OS6  
[,p[%Dza  
QW}N,j$  
寄出清算书to send in an account||to send in render an account cH\.-5NQ  
C&KH.h/N  
e? !A]2  
0N*~"j;r#M  
支票薄cheque book 62%=%XD  
Ja#ti y  
'|l1-yD_  
c27A)`   
支票陈票人cheque drawer |B.tBt^  
L(eLxw e%  
Ycve[31BDd  
gS4@3BOw&.  
持票人cheque holder N[AX]gOJ  
keWqL]  
,v+~vXO&\  
N!:&Xz  
不记名支票cheque to bearer||bearer cheque -XtDGNH F  
72>/@  
'uw=)8t7  
Aaq!i*y  
记名支票||认人支票cheque to order Mk@%Wuxg2  
.#y.:Pb|e  
%B'*eBj~fw  
 \>*B  
到期支票antedated cheque n[pW^&7x  
PF?tEw_WB  
d@-bt s&3  
d'Z  
未到期支票postdated cheque A~Ov(  
'm,3znX!c  
fB3W} dr  
qkN{l88  
保付支票certified cheque oO8V0VE\  
<Sx-Ca7  
2pEr s|r  
o3~ecJ?k  
未获兑现支票,退票returned cheque UfnjhHu  
 Wq1%  
t)Mi,ljY[  
@] ` _+\y  
横线支票crossed cheque 3-5X^!C  
*u4h+P  
=)GhrWeVi4  
], HF) 21  
普通横线general crossing xG^6'<  
H_<X\(  
& A%* sD6  
>Hq)1o  
特别横线special crossing N>S_Vgk}  
Z;6v`;[  
:NJ(QkTZv  
P<@V  
空白支票blank cheque 1 \_S1ZS  
mPy=,xYyC  
D@5AI ](  
nmn 8Y V1  
失效支票,过期支票stale cheque WZ a? Xb  
_S[@d^c Y  
V~> x \  
:eIu<_,}  
普通支票open cheque k%5 o5Hx  
Tq7cZe"6  
~h Sr06IY  
mBC?Pg  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount #R<ErX)F  
 *TEgV  
WxB}Uh  
vnT'.cBB:^  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ]D@_cxud3  
Q,# )  
G{,X_MZ%  
[YQVZBT|{  
支票换现金||兑现to cash a cheque y Q_lJIX  
lj{Jw.t  
1Z5:D E<  
mlsM;A d2  
清理票款to clear a cheque |]tIE{d  
Gf(|?" H  
"w#jC ~J<W  
biy1!r  
保证兑现to certify a cheque 5m _$21  
/~?'zr  
6PF7Wl7.  
{_GhS%  
填写支票数额to fill up a cheque >}tm8|IHoo  
o& g0 1t  
YY\$lM  
rq;Xcc  
支票上划线to cross a cheque 3dlL?+Y#  
%s}c#n)N  
\>b :  
\OV><|Lkh  
开发支票to make out a cheque x]~{#pH@<  
owz6j:  
Ifgh yh<d  
PyOj{WX>W  
签发支票,开立支票to draw a cheque||to issue a cheque ' P1I-ue  
3oH.1M/  
llbf(!  
> }& :y{z~  
透支支票to overdraw a cheque $e bx  
e} =tUdDf  
MN wMF  
^Jv$Wx  
背书支票to endorse a cheque '&XL|_Iq  
PB XRey7>D  
]kXiT Yg  
1{ TmK9U  
请付票款||清付票款to pay a cheque||to honour a cheque u0&QStI  
8F?6Aq1B  
-@6R`m= >  
l :e&w(1H  
支票退票to dishonour a cheque UcZ20inj0  
(#uz_/xXa  
Fx6c*KNX3  
S}@J4}*u["  
拒付支票to refuse a cheque N- !>\n  
#H0-Fwo  
p_^Jr*Mv  
M0+xl+c+  
拒付支票to stop payment of a cheque ,".1![b  
k0@b"y*  
Oz3JMZe  
3PmM+}j 3  
提示要求付款to present for payment )Z.v fc  
+7<W.Zii  
#(i9G^K  
S.u1[Yz^  
见票即付持票人payable to bearer C;mcb$@  
zSJSus  
v:$Ka@v6  
UDBMf2F]  
支付指定人payable to order Wu}84W"!.V  
0| a,bwZ  
~Ox !7Lp  
.paKV"LJ  
已过期||无效out of date||stale A_:CGtv:  
pTQ70V3  
GkOZ =ej  
]~YY#I":  
请给出票人R/D||refer to drawer HLlp+;CF><  
`>i8$q%  
wFe?0u  
\ 5&-U@  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8)Z)pCN  
&nKb<o  
H ~VeY\:w  
JX.3b_O  
文字与数字不一致words and figures differ F,[GdE;P  
zwL J|>  
K:<j=j@51  
[>IV#6$  
支票 3A`|$So  
|c<h& p  
时间已过account closed d~0k}|>  
S S)9+0$  
eYpK!9  
5YZh e4R  
更改处应加盖印章alterations require initials l;~b:[r  
S6<z2-y  
><&>JgM  
yhuzjn  
tg R4C#a   
6rP?$mn2  
时间已过effects not cleared e+TSjm  
9I|D"zXn  
(XU( e  
e|-%-juI  
停止付款payment stopped z^FJ  
)/p=ZH0[  
iaV%*  
_9pcHhJux  
支票毁损cheque mutilated ]B2%\}c  
vWs#4JoG  
oAxRI+&|.  
WA?We7m$  
汇款||寄钱to remit||to send money wni^qs.i@3  
2]UwIxzR  
_k|k$qxE  
X$Y\/|!z  
寄票供取款||支票支付to send a cheque for payment Q"Pl)Q\  
l^cz&k=+  
~VKuRli|m  
qlNB\~HCe  
寄款人a remitter  >7$h  
nu6p{_M  
%(X^G L  
%7S{  g  
收款人a remittee 1_B;r9x  
f;`7}7C  
Y(/y,bJ?jp  
6N#0D2~^  
国外汇票foreign Bill 4;|@eN  
1)BIh~1{p  
]=%oBxWAP  
:#zVF[Y(2  
国内汇票inland Bill 8=-/0y9,  
\gW6E^  
O4g2s8k  
)4;$; a1  
跟单汇票documentary bill B;A< pNT  
UfNcI[xr  
']:>Ww.S  
wZsjbNf`K  
空头汇票accommodation bill <ht^Ck  
5{|tE!  
1]wo    
9$WA<1PK+  
原始汇票original bill hcT5>w[  
r]B`\XWz  
= tY%k!R  
\!Wph5wA  
改写||换新票据renewed bill l|S_10x5  
G Tz>}@W  
=KW~k7TaN  
,R7RXpP7t  
即期汇票sight bill||bill on demand eAK=ylF;  
[2.;gZj  
[+wLy3_  
m0,TH[HWGF  
…days after date||…days after date…日后付款 x4CSUcKb  
EG J/r  
[l*;+N+  
iTVepYv4m  
…months after date||…months after date…月后付款 XNr8,[c  
wl0i3)e:  
~93#L_V_O  
Ol)M0u  
见票后…日付款…days after sight||…days sight 0/JTbf. CX  
`G<|5pe  
H03R?S9AQ  
+(m*??TAV  
见票后…月付款…months after sight||…months sight ?/YT,W<c;&  
<y<   
2rrC y C  
Z!z#+G  
同组票据set of bills 3a?dNwM@  
*@fVogr^  
<.U(%`|  
0[92&:c,  
单张汇票sola of exchange||sole of exchange $|o[l.q2  
t $u.  
`##^ @N<P  
M!O &\2Q  
远期汇票usance bill||bill at usance =PmIrvr'[5  
l a_FZ  
/MbWS(RT  
Gf<%bQ E  
长期汇票long bill h9cx~/7,_)  
8.tp#x,A  
[W8?ww%qT  
FJIo] p  
短期汇票short bill `e }6/~R`  
 Wo,fHY  
c{\x< AwO  
a9p6[qOcd  
逾期汇票overdue bill >$_@p(w  
"[2D&\$  
xX\A& 9m  
hEfFMi=a`  
宽限日期days of grace f"d4HZD^  
uE&2M>2  
_MzdbUb5,  
wQrD(Dv(yA  
电汇telegraphic transfer (T.T) f=Kt[|%'e  
43/!pW  
RO8]R2A  
x}jiHV@=  
邮汇postal order||postal note (Am.)||post office order||money order gFw- P#t  
P+(Y s[J3  
\)+s)&JLb  
]3~X!(O  
本票promissory note (P/N) `YK%I8  
$m0-IyXcv  
.!Q?TSQ+{!  
r&O:Bt}x  
押汇负责书||押汇保证书letter of hypothecation OYY_@'D  
jHM}({)-  
OIrr'uNH  
 2D"\Ox  
副保||抵押品||付属担保物collateral security {>zQW{!  
3R[,,WAj$  
ziG]BZ  
z1~FE  
担保书trust receipt||letter of indemnity K&%YTA  
'DCB 7T8  
Yf[GpSej  
=d1R9O  
承兑||认付acceptance i`vgD<}  
Q=.j>aM+_  
o,DI7sb  
\ Q0-yNt  
单张承兑general acceptance Jkub|w#QH  
0?\d%J!"S  
ARa9Ia{@  
o3x fif  
有条件承兑qualified acceptance QTuj v<|  
^*+-0b;[G  
\&1Di\eL  
7Hp~:i30  
附条件认付conditional acceptance #wL8=QTcNC  
O-YB +~"3Z  
5ofsJ!b'  
UY*[='l!)  
部分认付partial acceptance   6j=a   
    
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