论坛风格切换切换到宽版
  • 4076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。   WmuYHEU  
会计报表statement of account Jk57| )/  
|eK^Yhym  
vf-8DB  
0zE(:K  
往来帐目account current G%>M@nYUE  
-nY_.fp>  
'#>(JN5\  
ZQAiuea  
现在往来帐||存款额current accout ,8o Y(h  
_|7bpt9  
o @nsv&i  
MH=Ld=i  
销货帐account sales 9yp'-RKjw  
JZ/T:Hsh4  
$pauPEe  
zT")!Df>'  
共同计算帐项joint account _Zus4&'  
6S^JmYq  
n&8SB'-r  
P>'29$1'  
未决帐项outstanding account 9>= S@hVMd  
?@7Reh\  
w,LB  
 #!t6'*  
贷方帐项credit account||creditor account ,,;vG6^a  
"Iacs s0;  
j-wKm_M#jX  
r |2{( +  
借方帐项debit account||debtor account DK1{Z;Z  
LeYI<a@n@$  
Wm/0Pi  
fa!8+kfi  
应付帐||应付未付帐account payable h]&o)%{4  
~R~eQ=8  
'?T<o  
lqvP Dz  
应收帐||应收未收帐account receivable 0B"_St}3D  
w`[`:H_z  
:VE0eJ]J6  
mt4X  
新交易||新帐new account S7b7zJ8A  
oiQ:&$y  
DS;.)P"  
NMESGNa)z  
未决帐||老帐old account Xt!wO W  
luJNdA:t&  
G-'CjiMu  
o0TB>DX$`  
现金帐cash account k=9k4l  
L$ZsNs+  
m`n#Q#6  
K;]Dh?  
流水帐running account Zi<(>@z2  
on 4 $n7  
1^2]~R9,9  
'rrnTd c  
暂记帐||未定帐suspense account }>_  
4GS:kfti  
tg7QX/KX  
q yjVB/ko  
过期帐||延滞帐overdue account||pastdue account *!yA'z<  
tv 5N wM  
=KHX_ib  
cCcJOhk|d  
杂项帐户sundry account K4b2)8  
8F/zrPG  
MHS|gR.c  
ps*iE=D  
详细帐单||明细表detail account L;fz7?_j  
Z8Tb43?  
[d=BN ,?  
czK}F/Sg`  
呆帐bad account mteQRgC  
\W|ymV_Ki  
JY%l1:}G3  
n!U1cB{  
会计项目title of account AR c   
~I]aUN  
Nx!7sE*b$1  
Y6 a9S`o  
会计薄||帐薄account-book /*G bl  
uM9Gj@_  
1*:BOoYx  
HcpAp]L)  
营业报告书||损益计算表account of budiness||business report  SPnW8  
1";s #Jq  
"ZuA._  
xu >grj  
借贷细帐||交验帐account rendered O7p= |F"  
<&HHo>rl  
4^!%>V"d/  
:\^jIKvZ  
明细帐account stated h]}DMVV]  
#;h> x  
bL|$\'S  
zek>]l`!  
与…银行开立一户头to open an account with Yw\lNhoPS  
XE#$|Z  
3pyE'9"f6  
i0~Af`v  
与…银行建立交易to keep account with $5DlCN  
$)6x3&]P  
E`|vu*l7  
}\1IsK~P  
继续记帐to keep account )GOio+{H  
C%#u2C2  
>|mZu)HIY;  
hb1eEn  
与…有交易to have an account with b`;Cm)@X!)  
QE721y   
<Vh }d/  
W9S6 SO^\  
作成会计帐||有往来帐项to make out an account with h r6?9RJY  
N9~'\O$'7  
)!FheoR  
>uFFTik  
清算||清理债务to make up an account 27MwZz  
KfQ?b_H.  
%8>0;ktU  
&d]@$4u$;  
清洁帐目||与…停止交易to close ones account with z}Um$'. =  
p[}~Z|(  
8 EU/}Ym  
5>h XqNjP2  
结帐to close an account VF KFO9  
@S 0mNA  
TY?O$d2b3  
#$l:%  
清理未付款to ask an account||to demand an account %eGI]!vf  
c GyBml1  
FM|3'a-z  
EXR6Vb,  
结清差额to balance the account with y[GqV_~?Y  
fh` }~ aQ  
_>_ "cKS  
55 =YM'5]  
清算to settle an account||to liquidate an account||to square an account 6=S z5MC  
<@c@`K  
V7B%o:FZo  
SAE'y2B*  
审查帐目||监查帐目to audit an account O^_CqT%  
d+"F(R9  
+}eK8>2  
$"va8,  
检查帐目to examine an account <YrsS-9  
(px3o'lsh  
y2R\SL,  
l< HnPR/  
转入A的帐户to charge the amount to As account B7sBO6Z$J  
2'Raj'2S4  
a%`L+b5-$  
0v``4z2Z  
以计帐方式付款to pay on account R_"6E8N  
:_Iz( 2hV  
gLlA'`!  
)k]{FM  
代理某人||为某人on ones account||on account of one k#Qjm9V  
Tq?f5swsI  
tH:?aP*2  
t{`uN  
为自己计算||独立帐目on ones own account B]  Koi1B  
sXYXBX[  
"]q0|ZdOwH  
] #7baZ  
由某人收益并负风险on ones account and risk||for ones account and risk <SdOb#2  
XW+-E^d  
-s ^cy+jd  
u++a0>N  
由某人负担for ones account||for account of one 4tSh.qBht  
"2 D{X  
fc4jbPp:M  
]deO\mB  
按某人指示||列入某人帐户by order and for account of one 2}_^~8  
,V)hV@Dk  
G0Z$p6z  
nYO$ |/e  
列入5月份帐目for May account -CALU X  
0* j\i@  
5f75r  
rEWuWv$  
编入某中帐项下to pass to the account of||to place to the account of IvI;Q0 E-3  
[a.(0YLr'w  
"&\(:#L  
n.,ZgLx["  
寄出清算书to send in an account||to send in render an account waG &3m  
3%u: c]-wF  
Ds@K%f(.?w  
wkp$/IZKMj  
支票薄cheque book $?9u;+jIR  
H~:g =Zw  
}IQ![T5  
mXu";?2  
支票陈票人cheque drawer swMR+F#u*  
!Wy&+H*0  
w)h"?'m~  
@[1,i~H  
持票人cheque holder X.rbJyKe  
&m{~4]qWpM  
Y"dTm;&  
L l,nt  
不记名支票cheque to bearer||bearer cheque ]ed7Q3lq  
lxB cO/  
!_?HSDAj"n  
Ey_mK\'  
记名支票||认人支票cheque to order 7e{w,.ny!  
8:]5H}H i  
fL gHQ  
fUJe{C<H  
到期支票antedated cheque u@zT~\ h*  
MN>U jF A  
>_X( rar0  
g}vU*g ;  
未到期支票postdated cheque 4ijZQ  
D~TK'&  
T n,Ifo3  
V_9\Ax'X  
保付支票certified cheque f&X M|Bg  
9y)}-TcSpY  
5=! aq\ 5  
" j:15m5  
未获兑现支票,退票returned cheque \d w["k  
vY,]f^F"  
H$&P=\8n  
T8vMBaU!qY  
横线支票crossed cheque g$8 a B{)  
+:z%#D  
,qhv(  
/jOug>s  
普通横线general crossing m h|HEkM  
?[ lKft  
dW#l3_'3T  
u_$Spbc]/  
特别横线special crossing `UkPXCC\1  
r\|" j8  
M5S<N_+Pe  
L/O:V^1  
空白支票blank cheque ]8opI\  
);^{;fLy%  
K]i2$M  
E+eC #!&w  
失效支票,过期支票stale cheque 2K2jko9'a  
DzY`O@D[  
H3S u'3  
uC1 v^!D  
普通支票open cheque 0y#TGM|0D  
j<i: rk|  
1;+(HB  
bJ6v5YA%  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount *\[GfTL  
N_E :?Jo  
[zl"G^z  
=v=H{*dWA  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 8f#&CC!L  
}-M% $ ~`  
QBT_H"[  
@nF#\  
支票换现金||兑现to cash a cheque :*lB86Ly  
$qhVow5~  
U^$l$"~"  
mg4: N  
清理票款to clear a cheque e +O0l  
H oKN<w  
-ID!kZx  
iI%"]- 0@1  
保证兑现to certify a cheque aAkO>X%[  
Q,xKi|$r  
3 ?DM AV  
9Dy/-%Ut9  
填写支票数额to fill up a cheque zDof e*  
LgS.%Mn  
"@E(}z'sM  
p\7(IhW@  
支票上划线to cross a cheque oNr~8CA`  
zLLe3?8:  
gj Ue{cb5  
}\!38{&  
开发支票to make out a cheque d[I}+%{[  
|Xl,~-.  
DvvjIYB~  
*1;}c z  
签发支票,开立支票to draw a cheque||to issue a cheque |JH1?n  
ws$!-t4<(  
vZpt}u  
w`J s "_\  
透支支票to overdraw a cheque DcQsdeuQ  
%8yX6`lH  
?I.<mdhN#t  
~ugK&0i[2  
背书支票to endorse a cheque 8z, |N#  
j:{d'OV  
t^qPQ;"=,  
hUy\)GsT  
请付票款||清付票款to pay a cheque||to honour a cheque I 0}+}{M:  
:K_JY   
O)!MWmr  
'\X<+Sm'  
支票退票to dishonour a cheque D0=H&Z[  
n AJ<@a  
JY tM1d  
Yxt`Uvc(^h  
拒付支票to refuse a cheque 0@ 9em~  
?gMxGH:B.&  
wg[D*a  
:kDHwYv$  
拒付支票to stop payment of a cheque [/ E_v gZ  
')/yBH9mR  
IU`&h2KZ.  
+;Jb)8  
提示要求付款to present for payment D'Gmua]I  
yA+:\%y$  
L{\au5-4  
@^$Xy<x  
见票即付持票人payable to bearer f|1GlUA{t  
W=Ru?sG=  
8L<GAe  
JYB<} ;,  
支付指定人payable to order  %Ln7{w  
=%YU~  
"$tP>PO{<  
fr%}|7  
已过期||无效out of date||stale -$4#eG%3  
do9@6[{Sv  
W|@/<K$V  
b:nHcxDU<  
请给出票人R/D||refer to drawer ?2;r#)  
X#mppMU  
3cNF^?\=  
F~dq7 AS  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds nJ`JF5tI  
AoEG%nT  
mT8($KQ  
YN ~ 7nOw  
文字与数字不一致words and figures differ I"^ `!8<q  
4w:_4qyb  
eXI^9uH  
$*bd})y)I  
支票 L "L@4 B  
0SXWt? }  
时间已过account closed :mU,g|~55  
;Bo{.916  
~B%=g)w  
P"%i 4-S  
更改处应加盖印章alterations require initials WVp7H  
y8Bi5Ae,+1  
8]Xwj].^C  
O1Gd_wDC/i  
z F'{{7o  
/s>ZT8vaAs  
时间已过effects not cleared qTnfiYG}  
XX5 ):1  
N?H;fK4v  
1q*85 [Y  
停止付款payment stopped Y%b 5{1  
5r qjqfFa  
 '._8  
#e0tT +  
支票毁损cheque mutilated &>Q_  
}*m:zD@8$  
q#-szZQ  
xQC.ap  
汇款||寄钱to remit||to send money u2^ oXl  
iKa }@U  
@4 m_\]Wy  
,qak_bP  
寄票供取款||支票支付to send a cheque for payment l t r =_  
5@"&%8oeq0  
L=Q- r[  
'2a}1?  
寄款人a remitter 4w^B&e%  
P8e1J0A  
I.j`h2  
|<\L B  
收款人a remittee |n3PznV  
,b=&iDc  
'8~7Ru\KyX  
N\Bygjw|  
国外汇票foreign Bill iLn)Z0<\o  
?'p`Qv  
b&A+`d  
X~Uvh8O  
国内汇票inland Bill WEUr;f  
8zGe5Dn9  
 "/6(  
vV-ATIf ^  
跟单汇票documentary bill {IJV(%E   
Y4}!9x  
I@a7AuOw  
9ulJZ\cQ  
空头汇票accommodation bill )H#Hs<)Qy  
' eO 4h^  
[kgT"?w=  
@"-<m|lM  
原始汇票original bill Q3\j4;jI(  
ZebXcT ,41  
fQlR;4QX]  
xA#B1qbw  
改写||换新票据renewed bill Z:09 ] r1  
xj)*K%re  
s<|.vVi"  
m;lwMrY\7>  
即期汇票sight bill||bill on demand I)V2cOrXM  
p8Di9\}  
/}r%DND'  
zF.rsNY  
…days after date||…days after date…日后付款 {LbNKjn  
0O+s3#"?@  
*f$mSI=  
=- ~82%  
…months after date||…months after date…月后付款 EYd`qk 3  
Q1IN @Db}y  
JSt%L|}Y  
#tKc !]m  
见票后…日付款…days after sight||…days sight iDlIx8PI  
`&b 8wF  
<)n1Z[4  
-7*,}xV  
见票后…月付款…months after sight||…months sight AQU4~g mI  
X{o.mN  
Cp&lS=  
K& <|94_k  
同组票据set of bills abuHu'73  
;#P@(ZVT  
 ^.&uYF&  
2I(0EBW  
单张汇票sola of exchange||sole of exchange w#U3h]>,  
C;}~C:aJ  
THWT\3~,  
*qj @y'1\  
远期汇票usance bill||bill at usance vUR{!`14  
XL>Vwd  
Aga2 I#1r  
q-eC=!#}  
长期汇票long bill a9mLPP  
$)vljM<<  
k'&BAC.K,  
oqB(l[%z2  
短期汇票short bill $SRpFz5y$  
 hf^,  
kih;'>H<  
uDay||7^g  
逾期汇票overdue bill v#@"Evh7  
f%` =>l  
) &+j#:  
Mi,yg=V  
宽限日期days of grace ]C3{ _?=  
1T!b# x4  
Jm0P~E[n  
$Lv,e\]  
电汇telegraphic transfer (T.T) q6f+tdg=  
?<]BLkx  
=LDzZ:' X  
TDs=VTd@Z  
邮汇postal order||postal note (Am.)||post office order||money order n'9Wl'  
)~v`dwKj;  
*r@7:a5  
_d 76jmujJ  
本票promissory note (P/N) t ,M _  
Ij` %'/J  
S3EY9:^ C  
>A|(mc  
押汇负责书||押汇保证书letter of hypothecation ^Wo/vm*]  
ci0)kxUBF  
vm"LPwSk>  
%%)"W n#`  
副保||抵押品||付属担保物collateral security ~ P"@^cq  
Fm_^7|  
0f&B;?) !  
So{/V%  
担保书trust receipt||letter of indemnity i#Io;  
d&4 ve Lu  
Qn(2UO!pD  
bGOOC?[UX  
承兑||认付acceptance ,Md8A`7x~  
f_Ma~'3   
-KhNsUQk  
.T 6 NMIp*  
单张承兑general acceptance zsFzF`[k  
#<s6L"Z-  
=5/ow!u8  
n/6#rj^$  
有条件承兑qualified acceptance n^B9Mh @  
FeoI+K A  
~U(`XvR\4  
4~xKW2*`K  
附条件认付conditional acceptance :7UC=GKQk  
k#uSH eq7f  
o}$uP5M8q  
DXBc 7J  
部分认付partial acceptance   pFgpAxl  
    
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