论坛风格切换切换到宽版
  • 4740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。   N#_H6TfMG  
会计报表statement of account L~OvY  
m=:9+z  
+{.W QA}z\  
%YscBG  
往来帐目account current j3V -LnA  
jvL[ JI,b  
F@KGj|  
<)H9V-5aZ  
现在往来帐||存款额current accout xJ]\+ 50  
K($N puu]  
:P~6~ K um  
JX;G<lev  
销货帐account sales &U#|uc!+  
sY&IquK^  
Z@S3ZGe  
%ntRG !  
共同计算帐项joint account Cl7xt}I  
[}=B8#Jl-C  
)7Wf@@R'F  
*] ) `z8Ox  
未决帐项outstanding account .t!x<B  
F^;ez/Gl  
|u<7?)mp  
c-5)QF) z  
贷方帐项credit account||creditor account + =</&Tm  
@# l=  l  
H<,gU`&R  
h*](a_0  
借方帐项debit account||debtor account htF] W|z  
3XV/Fb}!(i  
hz@bW2S.  
@*( (1(q  
应付帐||应付未付帐account payable '5$b-x6F  
`d}2O%P  
Yc?*dUV  
}K|oicpUg  
应收帐||应收未收帐account receivable LZY"3Jn[nQ  
A3/k@S-R2  
(O3nL.  
x7[BK_ SY  
新交易||新帐new account eeB{c.#  
s2'h  
}o`76rDN  
HG^'I+Yn  
未决帐||老帐old account +23x ev  
h2d(?vOT  
MQ6KN(?\ZL  
0@oJFJrO  
现金帐cash account 6j}9V L77  
S<Xf>-8w  
}pkzH'$HJ  
X'iWJ8  
流水帐running account pv|G^,>#  
vEJbA  
Qvhl4-XjZa  
Ysv" 6b}  
暂记帐||未定帐suspense account 4Fr  
H4+i.*T#  
>4CbwwMA  
Y}wyw8g/  
过期帐||延滞帐overdue account||pastdue account sXFZWj }\  
fz "Y CHe  
sfl<qD+?  
jmZI7?<z  
杂项帐户sundry account a\*yZlXKs  
O:K2Y5R?B  
0o&5 ]lEe  
^iV)MTT  
详细帐单||明细表detail account Zj'9rXhrM1  
* s3/!K  
u>vL/nI  
o }m3y  
呆帐bad account )8ZH-|N`!E  
dSHDWu&  
~a2}(]  
ftSW (og  
会计项目title of account #GFr`o0$^  
<1TAw.  
&UFZS94@r  
M<&= S  
会计薄||帐薄account-book M"L=L5OH-  
{oL>1h,%3?  
\Vk:93OH21  
n+R7D.<q!!  
营业报告书||损益计算表account of budiness||business report nO-#Q=H,  
{n=|Db~ S  
r.U`Kh]K  
2~[juWbz  
借贷细帐||交验帐account rendered t_1L L >R  
`WS&rmq&'  
DHRlWQox  
*m(=V1"  
明细帐account stated @2#lI  
R.3q0yZ wF  
-nwypu  
B#R|*g:x  
与…银行开立一户头to open an account with vP,n(reM  
7xR\kL.,  
_yT Ed"$  
|V(0GB  
与…银行建立交易to keep account with w32y3~  
U $UIN#  
1Z&(6cDY8M  
Gq P5Kx+=  
继续记帐to keep account cz$2R  
q.}CU.dp  
2Khv>#l  
W@esITr  
与…有交易to have an account with xyxy`qRA  
Y4YJJYvD  
'N(R_q6MW  
nr#|b`J]  
作成会计帐||有往来帐项to make out an account with hqdDm  
nr3==21Om4  
2&5K. Ui%  
eJX#@`K  
清算||清理债务to make up an account SS2%q v  
QsW/X0YBv  
LRF103nw  
X wtqi@zlE  
清洁帐目||与…停止交易to close ones account with to&m4+5?6  
8?C5L8)  
V~ _>U}  
|l!aB(NW  
结帐to close an account KY^Z  
y_[vr:s5pG  
-n;}n:w L  
4Po_-4  
清理未付款to ask an account||to demand an account e:W{OIz:  
yh=N@Z*zP  
Xnh8e  
3$JoDL(Z  
结清差额to balance the account with >-c8q]()ly  
T8NxJmYqB  
>R=|Wo`Ri  
jj>]9z  
清算to settle an account||to liquidate an account||to square an account A%-6`>  
:gC#hmm^  
fc@A0Hf  
e';_Y>WQy  
审查帐目||监查帐目to audit an account [00m/fT6  
-K$)DvV^(E  
!!y a  
~)'k 9?0  
检查帐目to examine an account Xm&L B X  
}~q5w{_n  
B erwI 7!=  
u=yOu^={  
转入A的帐户to charge the amount to As account .e5Mnd%$M  
&.ACd+Cd  
%>s |j'{  
@ .KGfNu  
以计帐方式付款to pay on account -']56o_sQ/  
|K~Nw&rZ]  
K+iP 6B  
I 2DpRMy  
代理某人||为某人on ones account||on account of one mBC+6(5V  
'f|o{  
q'11^V!0  
.sA.C] f  
为自己计算||独立帐目on ones own account *|l/6!WM  
|&jXp%4T  
SY8C4vb'h  
O9p|a%o  
由某人收益并负风险on ones account and risk||for ones account and risk "I TIhnE  
y_9Ds>p!T  
)CyS#j#=  
Er[A X.3  
由某人负担for ones account||for account of one tI{ _y  
bjS {(  
Sx\]!B@DSu  
Np)lIGE  
按某人指示||列入某人帐户by order and for account of one ]{LjRSV  
R GX=)  
}&3 ~|kP~O  
|D.ND%K&  
列入5月份帐目for May account D3A/l  
rN{ c7/|  
s<o7!!c  
QdC<Sk!G  
编入某中帐项下to pass to the account of||to place to the account of %0 7SFu#  
M@ZI\  
|WUG}G")*x  
=rK+eG#,  
寄出清算书to send in an account||to send in render an account 6aV_@no.C  
v9UD%@tZ  
D sWS Gb  
-!9G0h&i|  
支票薄cheque book W}1 ;Z(.*  
fxIf|9Qi`  
JMM W  
bYPKh  
支票陈票人cheque drawer YAmb`CP  
m#F`] {  
8JD,u  
]0\MmAJRn  
持票人cheque holder s|ITsz0,td  
cs'{5!i]  
?0,Ngrbe  
zv"Z DRW  
不记名支票cheque to bearer||bearer cheque 188*XCtjQ9  
Xs?o{]Fe  
)F2OT<]m,  
eR"<33{  
记名支票||认人支票cheque to order d^6M9lGU  
4a]P7fx-  
'`<w#z}AF  
PiYxk+N  
到期支票antedated cheque .6'qoo_N  
6MkP |vr6  
B93+BwN>95  
K96<M);:g  
未到期支票postdated cheque r>U@3%0&  
m9Hit8f@Q  
L, @lp  
bY0|N[ g  
保付支票certified cheque *=c1d o%F  
t<viX's  
?S$P9^ii'  
Wiu"k%Qsh  
未获兑现支票,退票returned cheque ^v`\x5"Vp  
b>N8F^}~O  
1y4  
0_t`%l=  
横线支票crossed cheque J9[r|`gJ(  
Y.r+wc]  
uU25iDn  
e@OX_t_  
普通横线general crossing }U9G    
hfy_3}_  
&IB|rw'9  
> "=>3  
特别横线special crossing igR";OQk  
FG*r'tC~r  
.h4 \Y A  
>&5DsV.B  
空白支票blank cheque 0=E]cQwh  
*ppffz  
s}% M4  
Eg3q!J&Z  
失效支票,过期支票stale cheque hFl^\$Re  
w=J3=T@TD  
OH(waKq2I  
.=jay{  
普通支票open cheque ?m? ::RH  
.UY^oR=b{  
nK%LRcAs  
Da&]y   
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount }d}Ke_Q0  
"5wa91*  
 O+Y6N  
h{HHLR  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges <3C*Z"aQ>|  
Ge-vWf-RbB  
Y\?"WGL)p  
K}MK<2vU  
支票换现金||兑现to cash a cheque [}0haTYc4  
-fHy-Oh  
Y^EcQzLw  
4 VW[E1<  
清理票款to clear a cheque SmSH2m-  
~g ZLY ls  
D!-g&HBTC  
'op|B@y  
保证兑现to certify a cheque +Kbjzh3<wG  
)"aV* "  
.MoU1n{Yc  
sZ/v^ xk  
填写支票数额to fill up a cheque &H/'rd0M  
CD ( :jM?  
65$+{ s  
C mWgcw1  
支票上划线to cross a cheque qm8B8&-  
U7}yi$WT  
A1>OY^p3%  
{dMsz   
开发支票to make out a cheque 9c,'k#k  
My[pr_xg  
Ata:^qI  
co|aC!7  
签发支票,开立支票to draw a cheque||to issue a cheque ;dZZ;#k%  
?:I*8Fj  
E GU 0)<  
HjD8u`qQ  
透支支票to overdraw a cheque W^LY'ypT  
Tc`=f'pP)4  
3/e.38m|  
;d"F%M y  
背书支票to endorse a cheque k(7&N0V%zz  
F {4bo$~>  
tKx~1-  
V>-e y9Q\  
请付票款||清付票款to pay a cheque||to honour a cheque {|_M # w~&  
]]9R mh=  
&LZn FR  
`FDiX7M  
支票退票to dishonour a cheque f:|1_j  
(U_ujPD ?  
# 0Q]dO  
YPK(be_|I  
拒付支票to refuse a cheque Gm.T;fc:  
L<-_1!wh  
0c'<3@39k|  
l2rd9 -T  
拒付支票to stop payment of a cheque "ZoRZ'i  
}mq6]ZrK  
cr?Q[8%t1  
 L Mbn  
提示要求付款to present for payment \lf;P?M^  
5Y'qaIFR  
X0H!/SlS  
FR4QUk  
见票即付持票人payable to bearer ukfQe }I  
E+R1 !.  
w?k>:,'[  
R_ ,UMt  
支付指定人payable to order w/S%YW3*  
foF({4q7b^  
tI TS1  
&5spTMw8  
已过期||无效out of date||stale }{qZ[/JwqN  
[.'|_l  
5k3b3&  
l7259Ro~  
请给出票人R/D||refer to drawer zH4D8@[7O  
?U5{Wa85D  
LX 7FaW  
z Rl3KjET  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds v/0QOp  
~u !|qM  
&Gn 2tr  
DV+xg3\(>1  
文字与数字不一致words and figures differ ox>^>wR*  
#ASz;$P  
o]` *M|  
YX7L?=;.@  
支票 S)k*?dQ##R  
] =xE  
时间已过account closed 3yY}04[9<  
1i"WDu*h3  
f/NH:1)y  
BNl5!X^{  
更改处应加盖印章alterations require initials ^ f &XQQY  
:O?MSS;~  
dh*ZKI^@(  
yw[g!W  
wd^':  
MS>Ge0P("~  
时间已过effects not cleared _AYK435>N  
 &)T dc  
;| 5F[  
dvx#q5f_S  
停止付款payment stopped vNY{j7l/W  
[f-?y mmT  
f ue( UMF~  
AGO+p(6d=g  
支票毁损cheque mutilated <#y[gTJ<'>  
)!Z*.?  
p8H'{f\G  
%lx!. G  
汇款||寄钱to remit||to send money kr5">"7  
Z{Qu<vy_  
}wjw:M  
]^n7  
寄票供取款||支票支付to send a cheque for payment vq0Tk bzs  
ksqQM  
V/LLaZ TE  
2K6qY)/_  
寄款人a remitter qQ/^@3tXL  
Mj?`j_X  
g i-$Z FzB  
]G= L=D^cK  
收款人a remittee |=ba9&q  
B =T'5 &  
v0+BkfU+p  
D~fl J R  
国外汇票foreign Bill ,RI Gc US  
n;C :0  
6|%?tex  
L>NL:68yN  
国内汇票inland Bill Q&ptc>{bH6  
wn, KY$/  
@#>rYAb8,  
YQ)kRhFA  
跟单汇票documentary bill Uh4%}-;  
$q{!5-e  
J T7nG.9  
=tn)}Y.<e  
空头汇票accommodation bill rgv?gaQ>  
J26 VnK  
c?*=|}N  
Z'W =\rl  
原始汇票original bill NC`aP0S  
|?xN\O^#}  
EIAc@ $4  
g \:[ 55;8  
改写||换新票据renewed bill Xp% v.M  
@6sqMw}  
P[ck84F/  
DGF5CK.O  
即期汇票sight bill||bill on demand [`[|l  
_p/UsJ  
"ycJ:Xv49  
D& i94\vVa  
…days after date||…days after date…日后付款 4G0m\[Du  
|O+H[;TB6  
su( 1<S}  
>J?fl8  
…months after date||…months after date…月后付款 @)M9IOR  
eA?RK.e  
o5GcpbZ3k  
1{. |+S Z!  
见票后…日付款…days after sight||…days sight ^|>PA:%  
k FD; i  
IdYt\^@>  
"| g>'wM*  
见票后…月付款…months after sight||…months sight E GS)b  
7"x;~X  
MK~8}x2K  
g2ixx+`?|:  
同组票据set of bills k5e;fA/w  
hEH?[>9  
}?i0  I  
!hy-L_wL]  
单张汇票sola of exchange||sole of exchange =R|HV;9 h  
}C?'BRX  
OLGE!&!>  
uyWunpT  
远期汇票usance bill||bill at usance mdDOvm:&  
#A/  
>T-u~i$s  
Eyqa?$R  
长期汇票long bill  %OCb:s  
LL|r A:  
m? }6)\ob  
M"Hf :9Rk  
短期汇票short bill ()?(I?II  
..5CC;B  
f~R(D0@  
s^9Voi.y  
逾期汇票overdue bill G j?t_Zln  
7Q9 w?y~c  
&wawr2)}  
B dfwa  
宽限日期days of grace MJO-q $)c  
#gN&lY:CFn  
k]|~>9eY]  
s!zx} 5  
电汇telegraphic transfer (T.T) gZXi]m&  
L`TLgH&?R  
1R%.p7@5QU  
ec;o\erPG  
邮汇postal order||postal note (Am.)||post office order||money order cqkV9f8Ro  
4F:\-O   
t!l&iVWs  
iWkWR"ys y  
本票promissory note (P/N) \*?~Yj #  
_;y9$"A  
{}przrU^c  
O=t_yy  
押汇负责书||押汇保证书letter of hypothecation a58H9w"u)  
2l'6.  
 8dA~\a  
$%d*@ 'c  
副保||抵押品||付属担保物collateral security ;igIZ$&  
h(dvZ= %  
(%6P0*  
b8t7u  
担保书trust receipt||letter of indemnity :3Ox~o  
$a]`nLUa  
zC!t ;*8a  
T7%S # 0,p  
承兑||认付acceptance Wn2NMXK  
Bsvr?|L\  
cuI T Y^6  
@S;'@V C  
单张承兑general acceptance .`eN8Dl1  
\}b%E'+_T  
7n<{tM  
p]TAELy  
有条件承兑qualified acceptance (w3YvG.  
W{+2/P  
\M^bD4';>  
03Ycf'W  
附条件认付conditional acceptance d7upz]K9g  
{!L~@r  
^n  z.j  
C1)!f j=  
部分认付partial acceptance   Bwxd&;E  
    
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