论坛风格切换切换到宽版
  • 3842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。   sT;:V  
会计报表statement of account w%NT 0J  
tnn,lWu|  
P*kKeMl  
Ed^F_Gg#  
往来帐目account current X  *f le  
A $GiO  
{<k}U;uiO  
<:YD.zAh|  
现在往来帐||存款额current accout JKMcdD?'  
+'!4kwTR  
@&4s)&-F  
V1 :aR3*!  
销货帐account sales J=OWXL!<a  
Lu6?$N57rC  
NA<6s]Cs.  
jwW6m@+  
共同计算帐项joint account &# w~S~  
~=#jr0IZ  
K]0K/~>8  
Kd%>:E*  
未决帐项outstanding account R c.8j,]  
k@RIM(^t  
ywl7bU-f  
->0OqVQA  
贷方帐项credit account||creditor account  M .J  
L74Sx0nk=  
d$O)k+j  
Fu/{*4  
借方帐项debit account||debtor account 5"cYZvGkJ  
I,Z'ed..  
WER\04%D\m  
Jemb0Qv  
应付帐||应付未付帐account payable *]uj0@S  
<zdo%~ba  
` g5S  
45DR%cz  
应收帐||应收未收帐account receivable FE[{*8  
d O'apey  
YYiT,Xp<A  
`tjH#W`  
新交易||新帐new account lDd8dT-Q.  
tc%0yr9  
N:yyDeGyW  
F87aIJ.pGN  
未决帐||老帐old account Z?o?"|o  
_;x7vRWmN  
DX$zzf  
3~uWrZ.u  
现金帐cash account RE?j)$y?`  
OlJkyL8|  
c{SD=wRt,y  
9" RGf 1]  
流水帐running account s/=.a2\  
0u7\*Iy  
)b_ GKA `  
kl90w  
暂记帐||未定帐suspense account h+!   
x(UOt;  
n;5;D  
3|FZ!8D  
过期帐||延滞帐overdue account||pastdue account  (XDK&]U  
zs_^m1t1s  
~LKX2Q:S  
sIZ|N"2]A*  
杂项帐户sundry account 6IQkP9P(  
oB8x_0#n  
[61T$.  
)U':NV2  
详细帐单||明细表detail account sJHN4  
nYF *f  
]rs7%$ZW  
~1`ZPLVG  
呆帐bad account :.k)!  
Q:+cLl&;hB  
= Nd &My  
t;~H6  
会计项目title of account  4X prVB  
?R ;K`f9<  
wB0zFlP  
;J)8#|  
会计薄||帐薄account-book \EC=#E(  
"Y7 ] t:8  
Q6r!=yOEY  
I}@m6D|\  
营业报告书||损益计算表account of budiness||business report :<}.3Q?&  
Y8fahQ#  
0qV"R7TW  
iQI $Y]Y7  
借贷细帐||交验帐account rendered LE" t'R   
hR]AUH  
` iiZ  
i7m=V T  
明细帐account stated Dn#GoDMJ[  
=:!$'q:  
>;;tX3(  
8#S}.|"?F  
与…银行开立一户头to open an account with #{t?[JUn  
k$hNibpkt  
$)5-}NJf'  
Ofyz,% |Q  
与…银行建立交易to keep account with xGzp}   
r:&"#F   
=>0+BD  
~<%/)d0  
继续记帐to keep account l^F%fIRp)  
P0En&g+~  
9J$8=UuxWG  
Ifc}=:nr  
与…有交易to have an account with Y\qiYra  
3gn) q>Xj$  
y,*>+xk,  
/cy'% .!  
作成会计帐||有往来帐项to make out an account with (j%d{y4  
Vo\RtM/6{  
5nGDt~a  
U~mv1V^.  
清算||清理债务to make up an account sc2nLyn$  
YGA( "<  
]J t8]w  
4@wH4H8  
清洁帐目||与…停止交易to close ones account with + !I7(gL  
9P3jx)K  
buXPeIo^VM  
bHr2LhQCN  
结帐to close an account myVV5#{  
Y!kz0 ([  
J#0oL_xY#  
K$H>/*&'~  
清理未付款to ask an account||to demand an account pLFJ"3IJB  
G n_AXN  
[3s p  
[Z5Lgg&  
结清差额to balance the account with +G !N@O  
Y}bJN%M  
r 3@Q(Rb  
j;tT SNF  
清算to settle an account||to liquidate an account||to square an account QL>G-Rp  
M1MpR+7S  
I$Q%i Z{  
gDw:Z/1X`  
审查帐目||监查帐目to audit an account 0.}Um  
<bwsK,C  
8QeM6;^/5  
?Jlz{msI  
检查帐目to examine an account  0x}8}  
EBY=ccGE{  
H?M#7K~[  
959i2z  
转入A的帐户to charge the amount to As account [mSK!Y@u  
%`%xD>![  
r@&d88U:  
9E (VU.  
以计帐方式付款to pay on account ^N!l$&=  
g& y R-  
wl{Fx+<^3  
JTw'ecFev  
代理某人||为某人on ones account||on account of one 62B` Z5j#  
aW8Bx \q  
J~5VL |ca  
~-,P1 u!  
为自己计算||独立帐目on ones own account ^@ GE1  
lD!o4ZAo  
v^aARIg  
O[3AI^2  
由某人收益并负风险on ones account and risk||for ones account and risk !8"516!d|p  
s D] W/  
G 1{F_  
[_jTy;E  
由某人负担for ones account||for account of one H( `^1  
_/"m0/,  
*M_.>".P  
f[n#Eu}   
按某人指示||列入某人帐户by order and for account of one 5|ih>?C/(  
b;&J2:`  
:\Z;FA@g(g  
DT #1*&-  
列入5月份帐目for May account k--.g(T  
Ox"4 y  
" D7*en  
+[9~ta|j  
编入某中帐项下to pass to the account of||to place to the account of ] 6{G;f$  
"v-\nAu  
/xjHzva^ w  
[R j=k)aBm  
寄出清算书to send in an account||to send in render an account cO2 .gQo'  
t_ &FK A  
>2 gemTy  
Tx35~Z`0  
支票薄cheque book VdR5ZP  
`j088<?j  
Vtm5&-  
g2 uc+p  
支票陈票人cheque drawer `LL#Aia  
xW{_c[oA  
5gg_c?Vh/  
}io9Hk>|  
持票人cheque holder >R/^|hnJ  
|b'fp1</  
0fnd9`N!0  
~130"WQ;  
不记名支票cheque to bearer||bearer cheque /4j'?hB<g  
HoGrvt<:.P  
w}<BO> z  
b/oJ[Vf  
记名支票||认人支票cheque to order pi? q<p%  
OWCd$c_(  
>`8r52  
6q?C"\_  
到期支票antedated cheque _s!(9  
@* L^Jgn  
$O&P@8:Z  
]j0v. [SX  
未到期支票postdated cheque NA[yT  
.x$+ 7$G  
lyKV^7}  
j& f-yc'i-  
保付支票certified cheque Ul OoMGg  
gOa'o<  
*G$tfb(  
-yOrNir}W  
未获兑现支票,退票returned cheque V4f ~#Tp  
wQ[~7 ,o  
Z=DAA+T`  
UDV,co  
横线支票crossed cheque {) 4D1  
13s!gwE)  
<iiu%   
-O3^q.   
普通横线general crossing |)i- c`x  
T30!'F(*,  
1=O Xi!G  
Afo(! v  
特别横线special crossing M[D`)7=b  
uXW<8( %W  
rE[*i q,#  
^~|P[}  
空白支票blank cheque aDR<5_Yb  
{<ymL}  
c[?S}u|['  
Lie\3W  
失效支票,过期支票stale cheque 3Z NYR'  
c*K-?n9YMz  
=(K;z9OR  
H:4r6-{  
普通支票open cheque j"HB[N   
{w}PV5<  
"EF: +gi#"  
c, \TL ]  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ,g@U *06  
vLJ<_&6  
 gvYa&N  
yC4JYF]JN  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges beEdH>  
jwyJ=W-  
R*/%+  
{%^q8l4j  
支票换现金||兑现to cash a cheque y _>HQs,:  
SoS[yr  
.RH}/D  
cIK-VmO  
清理票款to clear a cheque ]IXKoJUf  
m*  |3  
yAG4W[  
CspY+%3$  
保证兑现to certify a cheque ='T<jV`evu  
*5sr\b4#S  
:e ?qm7cB  
0wB ?U~  
填写支票数额to fill up a cheque nBjf R2TuF  
*bDuRr?v9  
k]`I 3>/L  
L{N9h1]  
支票上划线to cross a cheque R0_% M  
>& RpfE[  
BM& 95p   
b)(#/}jMkD  
开发支票to make out a cheque &!2 4l =!  
;B o2$  
Ex^7`-2,B  
POfvs]  
签发支票,开立支票to draw a cheque||to issue a cheque HGs.v}@&  
}N:0%Gk[;  
,xuqQ;JX  
>1T=Aw2Z.  
透支支票to overdraw a cheque [m?eSq6e2b  
_OZrH(8  
o?b$}Qrl  
4 (& W>E  
背书支票to endorse a cheque `n Y!nh6!  
?lnX."eAdB  
J1YP-:  
AVGb;)x#  
请付票款||清付票款to pay a cheque||to honour a cheque !F/;WjHz  
29z+<?K{  
=<y$5"|  
=S4_^UY;  
支票退票to dishonour a cheque BOrfKtG\  
gnlGL[r|  
;<Oe\X  
he8y  
拒付支票to refuse a cheque 73A1+2  
@E{c P%fv  
~#h@.yW^JN  
320Wm)u>:  
拒付支票to stop payment of a cheque ]BP"$rs  
xv]P-q0  
E[/<AY^@!z  
d2&sl(O  
提示要求付款to present for payment k=Pu4:RF  
#yFDC@gH1  
{UQpD   
D@rOX(m  
见票即付持票人payable to bearer J1cD)nM<A  
U`ey7   
-8HIsRh  
K%[Rv#>;q|  
支付指定人payable to order T12?'JL^r  
UN'hnqC  
sHm|&  
1 ?]Gl+}  
已过期||无效out of date||stale &"BmCDOq  
~j^HDHY@  
AmM^&  
 4C/  
请给出票人R/D||refer to drawer yyPkjUy[  
~QJD.'z  
{ .B^  
"(F>?pq  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *^bqpW2$q  
4Smno%jq  
kpsus \T  
sOa`Tk  
文字与数字不一致words and figures differ \S [:  
 e-sMU  
.M!6${N);  
Qf6]qJa|  
支票 nmn$$=~)  
Wo&MHMP  
时间已过account closed 1 y$Bz?4  
oJ ,t]e*q=  
eh2w7 @7Q  
 :J`:Q3@  
更改处应加盖印章alterations require initials lsCD%P  
S) Sv4Qm  
1Cki}$k@  
n7i;^=9 mM  
3+u11'0=t  
[?r`8K2!,  
时间已过effects not cleared K%P$#a  
1"RO)&  
PaP47>(  
~=aD*v<3d  
停止付款payment stopped eL JW  
!R-M:|  
3kx/Q#  
Qv(}*iq]  
支票毁损cheque mutilated 4.$<o/M  
hC4##pAa  
vQ2kL`@  
~'m GGH2  
汇款||寄钱to remit||to send money 4`)`%R$  
wo5"f}vd#  
dX-{75o5P  
x[ U/ 8#f&  
寄票供取款||支票支付to send a cheque for payment f;!1=/5u-  
\\AufAkJ  
0(VAmb%{  
biKom|<nm  
寄款人a remitter OE]z C  
?wt%e;  
RJYuyB  
(zIP@ H  
收款人a remittee fNPHc_?Ybj  
coT|t T  
"toyfZq@  
<k-&Lh:o3  
国外汇票foreign Bill 7tP?([o%F  
d nTB$8&  
L}UJ`U  
kE;h[No&K  
国内汇票inland Bill Y*/:IYr`  
``kiAKMy  
~UA-GWb  
}J73{  
跟单汇票documentary bill GGo)k1T|)  
Ox7v*[x'  
e` Z;}& ,  
c?A(C#~ z  
空头汇票accommodation bill (Gr8JpV  
FivgOa  
28 [hp[<  
CE]0OY  
原始汇票original bill 8!2NZOZOS  
U\a.'K50F  
#_0OYL`(mE  
nd*9vxM  
改写||换新票据renewed bill {R%v4#nk  
eQ`TW'[9_6  
f4YcZyBGv  
@8E mY,{;  
即期汇票sight bill||bill on demand u>o<u a p  
<@6K(  
)#n0~7 &  
1DVu`<OXcH  
…days after date||…days after date…日后付款 GEj/Z};;[b  
#Jp_y|  
G8dC5+h  
iU"jV*P]  
…months after date||…months after date…月后付款 KI)jP((  
(8qD'(@  
<wWZ]P 2]  
-9TNU7^  
见票后…日付款…days after sight||…days sight $*w]]b$Dn  
z(b0U6)qQ  
AdBB#zd  
8oiO:lyLSt  
见票后…月付款…months after sight||…months sight qPqpRi  
T9w;4XF  
y|X</3w  
TbX#K:l  
同组票据set of bills bC*( ,n<'  
Afa| 6zZ>  
GcN[bH(@  
&XAG| #  
单张汇票sola of exchange||sole of exchange ;D.a |(Q  
$I*ye+a*{q  
VqGmZ|+8  
{=mf/3.r  
远期汇票usance bill||bill at usance ?.Mw  
JrlDTNJj'  
[Q+8Ku  
0'8_:|5  
长期汇票long bill '-C%?*ku  
*+|D8xp  
Xq:jp+WSG  
IxN0m7  
短期汇票short bill q"BM*:W  
IIrh|>d_7  
\AFoxi2h  
>K:| +XbH  
逾期汇票overdue bill 8 T"C]  
2kMBe%  
`! ~~Wf'  
pT3p!/pl3  
宽限日期days of grace pFE&`T@ <  
B-' oB> |  
C1w~z4Qp  
*Iy5 V7`KU  
电汇telegraphic transfer (T.T) -Pds7}F8  
T%0vifoQ_$  
u /PaXQ  
J)(KG dk  
邮汇postal order||postal note (Am.)||post office order||money order {2jetX`@h  
!J#oN+AR  
]?KTw8j}  
i,#j@R@.C7  
本票promissory note (P/N) uWm,mGd9  
yTt,/+I%gJ  
<zd_-Ysn  
> mI1wV[  
押汇负责书||押汇保证书letter of hypothecation %C8p!)Hu  
\3nu &8d  
Y)~Y;;/G  
'+?L/|'  
副保||抵押品||付属担保物collateral security M"XILNV-~  
B$ty`/{w,B  
|5J'`1W  
^d6}rtG  
担保书trust receipt||letter of indemnity GM]"  $  
w5/`_m!  
o>Fc.$ngZ  
kH;DAphk  
承兑||认付acceptance t2bv nh  
K|n%8hRy  
4Js2/s  
8&[Lr o9  
单张承兑general acceptance U&F1}P$fb  
F+ ,eJ/]  
9E`WZo^.  
p2m@0ou  
有条件承兑qualified acceptance (RXOv"''=  
~rnbuIh  
C8^h`B9z&I  
%E<.\\^%  
附条件认付conditional acceptance qg7qTF&   
O_v8R7 {  
F_ ^)zss  
@*Y"[\"$  
部分认付partial acceptance   ,K/l;M5I  
    
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