论坛风格切换切换到宽版
  • 3634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。   m3cO { 1I  
会计报表statement of account 01 vEt  
`pHlGbrW  
zj?^,\{A  
ubpVrvu@  
往来帐目account current w A0 $d  
H R/"Nwr  
:2qUel\PEC  
mr`Lxy9e  
现在往来帐||存款额current accout Vh.9/$xQ  
@213KmB.  
]7*Z'E  
y}'c)u  
销货帐account sales Jj~c&LxrO  
8op,;Z7Y  
M:!Twz$  
W' DpI7  
共同计算帐项joint account `YZK$ -,  
4z_>CiA  
|\1!*Qp  
tAPr4n!  
未决帐项outstanding account $6(,/}==0  
YkPc&&#  
u9t@%H)lZ  
5eZ8$-&([  
贷方帐项credit account||creditor account E5#Dn.!~  
-FAAP&LG  
HF3W,eaqK  
h\jV@g$  
借方帐项debit account||debtor account hU:M]O0uw  
; W/K7}  
Ddf7wszW  
R3HfE*;Z  
应付帐||应付未付帐account payable )9^0Qk' ]  
5$v,%~$Xds  
]6`]+&  
986y\9Zu  
应收帐||应收未收帐account receivable 8y<NT"  
f{b$Y3  
>O{U4_j@(  
~f.fg@v`+v  
新交易||新帐new account %Fh*$gzh*5  
|C\%H R  
kl0!*j  
Fp)+>o T  
未决帐||老帐old account qdlz#-B  
Ya#,\;dTT  
7X Z5CX&  
tD G[}j  
现金帐cash account %gF; A*  
j k%MP6  
c$cb2V7,  
0 i76(2  
流水帐running account [d( @lbV 0  
Q7 dXTS4H  
kRCuc}:SB  
mkA1Sh{hX>  
暂记帐||未定帐suspense account UDJ{ iZ  
{uurM` f}:  
cULASS`,  
$ekB+ t:cj  
过期帐||延滞帐overdue account||pastdue account P /BWFN1  
[ n[!RddY  
:8}iZ.  
t0 [H_  
杂项帐户sundry account &P+7Um(  
mSn>  
q*^Y8s~3I  
K$S:V=y%r7  
详细帐单||明细表detail account s 0}OsHAj  
dQ4VpR9|;  
T gpf0(  
;#3l&HRKH1  
呆帐bad account iKy_DV;J  
kC =e>v  
8PWx>}X Pt  
EhEUkZE3 )  
会计项目title of account 1_D|;/aI  
2OXcP!\Y  
ZI'MfkEZ*  
`0l)\  
会计薄||帐薄account-book /Iwnl   
I~LN)hqdo  
<kQ 5 sG  
E7A psi4]  
营业报告书||损益计算表account of budiness||business report s "KPTV  
)7U^&I,  
~9&#7fU  
s>=DfE-;"  
借贷细帐||交验帐account rendered (1~d/u?2\  
P\;L#2n  
AlW0GK=N-p  
<a)B5B>  
明细帐account stated l+6y$2QR  
T3HAr9i%)  
vwVK ^B  
Vej [wY-c  
与…银行开立一户头to open an account with :]EAlaB4Q  
72hN%l   
#;9I3,@/Y  
hT `kma  
与…银行建立交易to keep account with axJuJ`+Y  
m `"^d #  
rToZN!q\S  
G ZxM44fP  
继续记帐to keep account ?F{sym@i  
q=NI}k  
#fq%903=  
dGxk ql  
与…有交易to have an account with !N\<QRb\q  
g@IV|C( *0  
gbb2!q6p  
F`/ -Q>Q  
作成会计帐||有往来帐项to make out an account with _lWC)bv`  
) >_ xHc?  
#[|~m;K(w  
nkI+"$Rz0  
清算||清理债务to make up an account p~Tp=d)/  
7_OC&hhL  
U GA_^?4  
xC3h m  
清洁帐目||与…停止交易to close ones account with ChvSUaCS  
75@!j[QL<  
=>? ;Iv'Z  
]!7 %)  
结帐to close an account }ufzlHD  
F52%og~N  
$Hw w  
 9+:SS1_  
清理未付款to ask an account||to demand an account t0*kL.  
dTV4 Q`Z  
6Zr_W#SE  
mf~Joluc J  
结清差额to balance the account with $|kq{@<  
<x QvS^|[  
 H7`JqS  
L/ L#[  
清算to settle an account||to liquidate an account||to square an account / {) }y  
|j 9d.M  
u Dtml$9rN  
oo+i3af&7  
审查帐目||监查帐目to audit an account /+V}.  
4>x$I9^Y!  
_xKIp>A  
7aF'E1e'3  
检查帐目to examine an account ae%Bl[  
]=gNA  
*B4?(&0  
.uh>S!X, ]  
转入A的帐户to charge the amount to As account _GhP{ C$  
{yo{@pdX>  
{GH0> 1&  
2X  X-  
以计帐方式付款to pay on account X!aC6gujOH  
r\PO?1  
M]Kx g;  
DpRGPs  
代理某人||为某人on ones account||on account of one YkN0,6  
Arr(rM  
v}cTS@0  
;J uBybJb  
为自己计算||独立帐目on ones own account {PGiNY%q  
}1xD*[W  
{yzo#"4Oy  
7 @W}>gnf  
由某人收益并负风险on ones account and risk||for ones account and risk 2_/H,  
+YJpVxYmZ  
x/S:)z%X  
&GfDo4$  
由某人负担for ones account||for account of one ^P!(* k#T  
>Ut4INV  
+#RgHo?f  
=x xN3Ay  
按某人指示||列入某人帐户by order and for account of one whW% c8  
:5'8MU  
o8 B$6w:_  
3(oB[9]s  
列入5月份帐目for May account !g.?+~@  
]/#3 P  
 wbpz,  
Al MMN"j  
编入某中帐项下to pass to the account of||to place to the account of APJVD-  
"C]v   
SG4)kQ  
c{"qrwLA  
寄出清算书to send in an account||to send in render an account al{}_ 1XoU  
NiSybyR$  
@$7'{*  
, 3&D A  
支票薄cheque book 6M#}&Gv  
b Y2:g )  
4=nh' U38  
q/h , jM  
支票陈票人cheque drawer shZEE2Dr  
D _Zt:tzO  
|e_'% d&  
oWLv-{08  
持票人cheque holder 6no&2a|D  
f q&(&(|  
&SW~4{n:  
a7>^^? |  
不记名支票cheque to bearer||bearer cheque 9 gc0Ri[4m  
xFScj0Y  
D~zk2  
-NPX;e$<  
记名支票||认人支票cheque to order h]vu BHJ}  
ROr|n]aJj  
s?Z{LWZ@  
n`X}&(O  
到期支票antedated cheque ce<88dL  
Zs|m_O G  
sh/4ui{  
Tg@:mw5  
未到期支票postdated cheque W|L#Q/ RX  
|/%X8\  
8dLK5 "_3  
XI>HC'.0  
保付支票certified cheque ?$6(@>`f&t  
2Ah B)8bG  
ATF>"Ux  
cKB1o0JsYJ  
未获兑现支票,退票returned cheque ID~}pEQ  
97pfMk1_  
y-uSpW  
&9EcgazV  
横线支票crossed cheque Hy b_> n  
KjK-#F,@  
$#-O^0D  
gLwrYG7@  
普通横线general crossing 0"l`M5-KP  
PQrc#dfc |  
J|u_45<  
EvptGM  
特别横线special crossing ?h:xO\h8  
)C$pjjo/`  
@2~;)*  
"I QM4:  
空白支票blank cheque PU-L,]K  
q4SEvP}fLx  
%-L T56T  
bh+m_$X~  
失效支票,过期支票stale cheque +ZR>ul-c  
YJ}9VY<}1K  
|`'WEe2  
D%= j@  
普通支票open cheque WJ/X`?k  
Ud_0{%@  
{$I1(DYN  
ujr"_ofI  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount )T@?.J`  
?(Xy 2%v  
V6& 6I  
T%yGSk  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges fW$1f5g"  
Q[9W{l+  
 = Atyy  
P1&Irwb`  
支票换现金||兑现to cash a cheque i.gagb  
Lb~' I=9D  
Y/f8rN  
N j:W6? A  
清理票款to clear a cheque r` sG !  
MaZVGrcC  
[&)*jc16  
A]MX^eY  
保证兑现to certify a cheque IeAi'  
Nv=&gOy=  
& kQj)  
a&Me#H{  
填写支票数额to fill up a cheque "}b/[U@>  
yJdkDVxYr  
\eXuNv_  
}Vfc;2  
支票上划线to cross a cheque cvC 7#i[G  
t')%; N  
bUe6f,8,  
@2sr/gX^  
开发支票to make out a cheque 1aezlDc*  
7>3+]njw  
-HRa6  
D2f~*!vEnA  
签发支票,开立支票to draw a cheque||to issue a cheque UYGO|lkEU  
nq\~`vH|Gd  
`We?j7O  
FAq9G-\B  
透支支票to overdraw a cheque /d> Jkv  
x??H%'rP  
(Ft#6oK"  
NYeL1h)l  
背书支票to endorse a cheque $\L=RU!c}  
w$aejz`[  
]Aj5 K  
c1<jY~U  
请付票款||清付票款to pay a cheque||to honour a cheque 0y%s\,PsT  
Y]Zp[!  
j rg B56LL  
8Rnq &8A  
支票退票to dishonour a cheque V]/ $ dJ  
8 -9<r  
[x0*x~1B  
q*}$1 zb  
拒付支票to refuse a cheque }x:}9iphF  
&H%z1 Lp  
"YN6o_*]  
V=E5pB`Pr  
拒付支票to stop payment of a cheque tdNAR|  
" t,ZO  
H<   
&<# ,J4  
提示要求付款to present for payment #(-?i\i  
[6%y RQ_  
kQ|phtbI  
q)N^  
见票即付持票人payable to bearer c LfPSA  
Is!+ `[ma  
EE*FvI`  
>[g.8'hI  
支付指定人payable to order Y r8gKhv W  
G5UNW<P2C  
{<Xl57w-Q  
dZ Ab' :  
已过期||无效out of date||stale y 27MG  
*Tq7[v{0*|  
+XAM2uN5_.  
k>#-NPU$  
请给出票人R/D||refer to drawer 9Yji34eDZ  
q5. 5%W  
jsq|K=x,  
ki8Jl}dr  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \j0016;  
:!fU+2$`^(  
IW=%2n(<1  
"Jg* /F  
文字与数字不一致words and figures differ pZ 7KWk4  
P?zL`czWd  
G4"n`89LK  
J7 4kK#uF=  
支票 T/q*k)IoR  
3# idXc  
时间已过account closed jtPHk*>^wu  
=!=DISPo  
;e Mb$px  
o3.b='HAm  
更改处应加盖印章alterations require initials H4BuxM_r  
L]=LY  
Q'rX]kk_  
J:\O .F#Fi  
avd`7eH2  
Lp{/  
时间已过effects not cleared WISeP\:^  
fKa]F`p_h  
:(i=> ~O  
i7`/"5I  
停止付款payment stopped (~^KXJ{->  
]F4|@+\9  
Zrq\:KxX  
)NlxW5  
支票毁损cheque mutilated kj`h{Wc[)  
F ZfhiIf  
rM20Y(|  
|qb-iXW=  
汇款||寄钱to remit||to send money D}?JX5.  
>x${I`2w  
3MoVIf1  
Rc~63![O.  
寄票供取款||支票支付to send a cheque for payment Oma G|2u  
`%=!_|  
xUIH,Fp-9  
}QJ6"s  
寄款人a remitter /+f3jy:d  
V4|l7  
=]-D_$S~  
l6 T5]$  
收款人a remittee ;uqi  
&FDWlrG g  
UeaHH]U  
=]0AZ  
国外汇票foreign Bill /?:q9Wy  
9<"l!noy  
%kiPE<<x  
I0OfK3!^  
国内汇票inland Bill 6"V86b0)h}  
eX o@3/  
`YK#m4gc  
z?(QM:  
跟单汇票documentary bill yu=(m~KX   
I(+%`{Wv  
Kk/cI6`W  
[?F]S:/i  
空头汇票accommodation bill p;LF-R  
"XKd#ncP  
\PK}4<x}  
Wq*W+7=.  
原始汇票original bill ,/..f!bp  
iuEQ?fp  
f/g-b]0  
./}W3  
改写||换新票据renewed bill >>0c)uC|W  
T$4Utd5[z'  
Med0O~T%  
"ax"k0  
即期汇票sight bill||bill on demand * v u   
6g'+1%O  
$~:|Vj5iZ\  
<O]B'Wc [  
…days after date||…days after date…日后付款 P>ZIP* Gr  
T :X A  
hi9@U]H#  
1lf]}V  
…months after date||…months after date…月后付款 3  ~\S]  
usI$  
Xldz& &@  
KJ8Qi+cZ  
见票后…日付款…days after sight||…days sight *@[+C~U  
 Ml9  
Y>PC>  
be~'}`>  
见票后…月付款…months after sight||…months sight ]o*- |[^?  
?a` $Y>?h  
n; *W#c  
b "5WsJ:'#  
同组票据set of bills 1fU~&?&-u  
??=7pFm  
LArfX,x3i  
 ~b LhI  
单张汇票sola of exchange||sole of exchange H?j!f$sw  
kB ;!EuL  
|%5nV=&\  
+U,>D +  
远期汇票usance bill||bill at usance Qb&gKQtt@  
@3I/57u<  
Ixv/xI  
\UBQ:+3  
长期汇票long bill v6+<F;G3y>  
f`8mES'gc8  
KZ/ 2#`  
73kL>u  
短期汇票short bill pN7 v7rs  
a1# 'uS9W  
doV+u(J~  
S#^-VZ~U4x  
逾期汇票overdue bill pt- 1>Ui  
nN!R!tJPa  
dE|luN~  
g'1ASMuR  
宽限日期days of grace HU+zzTgI  
%& b70]S(  
Com`4>0>I  
Shb"Jc_i  
电汇telegraphic transfer (T.T) ,N`D{H"F  
${)s ~[  
/V)4B4  
41jlfKiOm  
邮汇postal order||postal note (Am.)||post office order||money order #gY|T|  
1PjqXgN5p  
HVK./y qy  
sn.&|)?Fi  
本票promissory note (P/N) K44j-Ypb  
Hnc<)_DF  
?tFsSU  
"4e{Cq  
押汇负责书||押汇保证书letter of hypothecation 2@#`x"0  
y]TNjLpo$  
k>q}: J9V  
XbKNH>  
副保||抵押品||付属担保物collateral security S K7 b]J>  
zV"oB9\9O  
52d8EG C  
 = ~^  
担保书trust receipt||letter of indemnity q X>\*@  
N(BCe\FV  
[*AWCV  
*]RCfHo\=  
承兑||认付acceptance 3&z.m/  
ZP^7`q)6  
2OQDG7#Kc  
'`fz|.|cbB  
单张承兑general acceptance AV*eGzz`  
^NPbD<~Lb  
S2*ER  
&33.mdBH  
有条件承兑qualified acceptance {- ?8r>  
c/\$AJV.H  
>hbT'Or@  
Om= *b#k  
附条件认付conditional acceptance T11;LSD  
C #A\Rfi  
X0"f>.Lg  
J%n{R60b  
部分认付partial acceptance   L c:DJA  
    
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