论坛风格切换切换到宽版
  • 4572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。   Nt~G  {m  
会计报表statement of account XGAR8=tic  
<;hy-Q()D  
^C~t)U  
y4,t=Gq7^  
往来帐目account current zO((FQ  
$KPf[JvQ  
V(M7d>N5G  
&H/3@A3  
现在往来帐||存款额current accout >'v{o{k|C  
G$t:#2  
9s#*~[E*  
)<`/Aaie  
销货帐account sales :oytJhxU  
.NM ZHK?%  
|`O210B@  
pt%Y1<9Eh?  
共同计算帐项joint account Kza5_ 7p`L  
OySn[4`(i  
a 1~@m[  
q U^`fIa  
未决帐项outstanding account r TK)jxklX  
s:J QV  
h%&2M58:  
scyv]5Hm!  
贷方帐项credit account||creditor account t8uaNvUM}e  
e/zz.cd){  
p*|Ct  
K}QZdN']  
借方帐项debit account||debtor account /U= ?D(>x  
86 W.z6  
&G_XgQsg{  
}*VRj; ff  
应付帐||应付未付帐account payable ,yTT,)@<  
9n;6;K#   
g3c,x kaO  
Oe&gTXo  
应收帐||应收未收帐account receivable e\ ! ic  
E2Ec`o  
rhC x&L  
%)=c#H1  
新交易||新帐new account 07>Iq8<mu  
v4r%'bA  
i) @H  
ye`-U?7.  
未决帐||老帐old account Z8o8>C\d9/  
G`z=qaj  
s$xm  
|t_SN ,)dd  
现金帐cash account c Sktm&SP  
PDpDkcy|QM  
~X,ZZ 9H  
QoS]QY'bZ  
流水帐running account ZX0!BS  
^TAf+C^Ry  
?:#$btmn?  
BCt>P?,UO  
暂记帐||未定帐suspense account 838@jip  
{$'oKJy*  
$`_xP1bUT  
\8]("l}ms8  
过期帐||延滞帐overdue account||pastdue account `}#n#C)  
VTn6@z_ x  
*u!l"0'\  
~/;shs<9EM  
杂项帐户sundry account URMxCL^"  
E]ZIm  
1  Lz  
W@61rT} c  
详细帐单||明细表detail account 6eW9+5oL  
#X *=oG  
h`:B8+k  
] jycg@=B  
呆帐bad account =]P|!$!}0  
{#&jW  
v+ "9&  
"*N]Y^6/A  
会计项目title of account }PzHtA,V  
R?}<Cj I  
G9h Bp  
(ljoD[kZ  
会计薄||帐薄account-book H'x_}y  
+kT o$_Wkz  
fi'\{!!3m^  
LR y&/d  
营业报告书||损益计算表account of budiness||business report J pKCux  
eKL3Y_5p@  
cTL W}4m%g  
Env_??xq  
借贷细帐||交验帐account rendered 'V} 4_3#q  
/ a$B8,  
~4M?[E&  
#A^(1  
明细帐account stated _tfi6UQ&lY  
!Z%pdqo`.  
pR3K~bx^  
>0I\w$L  
与…银行开立一户头to open an account with "@rXN"4  
k9iB-=X?4s  
k Hh0&~ (  
n4 J*04K  
与…银行建立交易to keep account with e%KCcU  
?$%2\"wX~7  
. <.#g +  
DTC OhUIV  
继续记帐to keep account pxHJX2  
MO_;8v~0  
9l}G{u9a  
g UA_&_  
与…有交易to have an account with DQ= /Jr~  
myDcr|j-a  
L*1yK*  
rIJd(=  
作成会计帐||有往来帐项to make out an account with jU=n\o=?  
{'[S.r`  
?Z"<&tsZ  
)"f*Mp  
清算||清理债务to make up an account @xN)mi  
>jpk R  
w>6 cc#>q  
xoN?[  
清洁帐目||与…停止交易to close ones account with h|[oQ8)  
01vKx)f  
>+2gAO!  
EGK7)O'W  
结帐to close an account WXCZ }l  
YUQKy 2  
1ika'  
l&uBEYx   
清理未付款to ask an account||to demand an account ]BY<D`$$P  
D' oy% 1Q}  
i3o;G"IcD  
|/O_AnG I  
结清差额to balance the account with R9O1#s^  
lAo S 9w  
&v<Am%!N  
YH'j"|{  
清算to settle an account||to liquidate an account||to square an account aui3Mq#f  
3}2a3)  
)jed@?  
5DnX8t+d  
审查帐目||监查帐目to audit an account t(=Z@9)]4F  
-)p| i~j^A  
[M&.'X  
E{}Vi>@V?  
检查帐目to examine an account jT1^oXn@  
\* SEj&9  
s?_ H<u  
)(l=_[1Z5  
转入A的帐户to charge the amount to As account _?a.S8LxJZ  
c^`(5}39v  
)P #MUC  
P2sM3C  
以计帐方式付款to pay on account e~NF}9#A  
\Ea(f**2B  
E  *{_=pX  
s:Io5C(  
代理某人||为某人on ones account||on account of one XcM.<Dn3  
HiT j-O  
SX @zDuM  
<F-W fR  
为自己计算||独立帐目on ones own account y rmi:=N(  
SB =%(]S  
=JfSg'7  
t BKra  
由某人收益并负风险on ones account and risk||for ones account and risk l[M?"<Ot;  
x`VA 3nE9  
%mMPALN]{  
dIOi P\^  
由某人负担for ones account||for account of one tW} At  
6;#Rd|  
xoyH5ZK@  
to#N>VfD  
按某人指示||列入某人帐户by order and for account of one vDcYz,  
Jj,fdP#\  
.Fm@OQr  
-9~WtTaV.H  
列入5月份帐目for May account K5EU?J&  
22r$Ri_>  
^Bu55q  
Ff{dOV.i  
编入某中帐项下to pass to the account of||to place to the account of gMUCVKGf  
w^8i!jCy  
w[Q)b()  
8N9X1Mb|  
寄出清算书to send in an account||to send in render an account ?"L ^ 0%  
*g!7PzJ'  
)l[bu6bM  
=uD^#AX  
支票薄cheque book C}Ucyzfr,p  
XG}9) fT  
F7IZ;4cp  
sG8G}f  
支票陈票人cheque drawer JpC_au7CX  
6"<q{K  
a+P Vi  
`$i/f(t6`  
持票人cheque holder sX,S]:X  
D'<'"kUd  
2C"[0*.[N  
9#b /D&pX5  
不记名支票cheque to bearer||bearer cheque $ uqB.f$  
vfloha p  
aKC,{}f$m  
%hCd*[Z}j  
记名支票||认人支票cheque to order 8=,-r`oNy  
!"<~n-$B  
osZ] R  
_BHEK  
到期支票antedated cheque tzrvIVD  
F P>.@ Y  
-~v1@  
rceX|i>9n  
未到期支票postdated cheque =SV b k  
(0u(<qA\  
M3Oqto<8"  
e"&QQ-q  
保付支票certified cheque E_T!|Q.  
"?ON0u9  
9A ?)n<3 d  
>p 9~'  
未获兑现支票,退票returned cheque ubUVxYD?  
?tx."MZ  
ppzQh1  
iB#*XJ;q  
横线支票crossed cheque ,)ZI&BL5  
/_</m?&.U&  
-rlCE-S  
^]MLEr!S  
普通横线general crossing p> g[: ~  
M.\V/OX  
KvXF zx|A  
ZaF9Q%  
特别横线special crossing Ticx]_+~T  
+aOQ'*g  
FaQc@4% o  
bXk(wXX  
空白支票blank cheque .zv BV_I  
.?kq\.rQ  
:B:6ezDF6  
(9Q@I8}Iy  
失效支票,过期支票stale cheque "/Pq/\,R|  
z]R%'LGu  
'9!J' [W  
 T{)_vQ  
普通支票open cheque }CL7h;5N 3  
mM.YZUX  
X}H?*'-  
Q2[; H!"  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount -ARks_\  
;OZl' . %`  
G`RQl@W>)(  
bE?X?[K  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges f$ 7C 5  
.F G%QFF~  
es<8"CcP  
SG]Sx4fg,Y  
支票换现金||兑现to cash a cheque J";4+wA7  
q _Z+H4  
H$.K   
e~7FK_y#0  
清理票款to clear a cheque et?FX K"y  
3S" /l  
(e Ssx/  
8N \<o7t%  
保证兑现to certify a cheque yK-DzAv  
inh J|pe"  
+lxjuEiae  
nc6PSj X  
填写支票数额to fill up a cheque qA"BoSw4  
Bj<s!}i{[  
EjMVlZC>  
<w`EU[y_  
支票上划线to cross a cheque {@6:kkd  
`x_}mdR  
Ft38)T"2R\  
+lb&_eD  
开发支票to make out a cheque B<i(Y1n[  
@S:T8 *~}  
xkv%4H>  
!o1IpTN  
签发支票,开立支票to draw a cheque||to issue a cheque 4:-x!lt  
+P8CC fPu  
huW,kk<]y  
sC0u4w>Y  
透支支票to overdraw a cheque Jy\0y[f*  
4}s'xMT!  
ja9=b?]0,  
) J.xQ}g  
背书支票to endorse a cheque t+_\^Oa)  
t<ZBp0  
QO^V@" N  
'v9M``  
请付票款||清付票款to pay a cheque||to honour a cheque h8X[*Wme  
v>j,8E  
,H%[R+)  
C+g}+  
支票退票to dishonour a cheque 6~Dyr82"B  
UI"UBZZ$  
#:By/9}-  
A*~G[KC3(  
拒付支票to refuse a cheque "{\xBX~oM  
;!G#Y Oe  
3n)$\aBE  
Y[]I!Bc  
拒付支票to stop payment of a cheque _",< at  
NyT%S?@y<  
~M8|r!_  
AwjXY,2  
提示要求付款to present for payment ,SidY\FzH  
zyhM*eM.7  
/(*Ucv2i}T  
[T,Hpt  
见票即付持票人payable to bearer Xdx8HB@L  
;mT}Q;F#  
-gm5E qi  
^ghYi|kQq  
支付指定人payable to order lg8@^Pm$r;  
:"MHmm=uU8  
/,\U*'-  
>}\s-/  
已过期||无效out of date||stale jU~ x^Y  
2]I l:>n,  
dW%t ph  
LRts W(A/  
请给出票人R/D||refer to drawer `FQ]ad Fz  
_dRB=bl"O  
]XbMqHGS  
3qn_9f]  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds r5N TTc  
?&;_>0P  
Ak,JPz T  
(Hj[9[=  
文字与数字不一致words and figures differ  5{oc  
Zp3-Yo w2  
%4),P(4 N  
nj:w1E/R  
支票 tE_n>~Zs  
g(9*!g  
时间已过account closed )ds]fvMW]N  
*U,J Q  
IHdA2d?.]  
^)?Wm,{"w  
更改处应加盖印章alterations require initials (;;ji!i  
@;`'s  
n"T ^  
Bh' fkW3  
iuGwc086  
s{R ,- \_  
时间已过effects not cleared RSh_~qMX  
7)V"E-6h  
'mbLK#q  
V~[b`&F  
停止付款payment stopped s$isDG#Sr  
w(&EZDe  
R%RxF=@  
$QwpoVp`~  
支票毁损cheque mutilated Y4 HN1  
j!>P7 8  
W/bW=.d Jd  
T2S_> #."l  
汇款||寄钱to remit||to send money _*6]4\;  
OU/}cu  
} LS8q  
0S$k;q  
寄票供取款||支票支付to send a cheque for payment TT/H"Ri}Jp  
A6]X aF  
KCyV |,+n  
QR#>Ws  
寄款人a remitter XJ\R'?j  
uAeo&|&  
% S;AM\o4  
&Y?t  
收款人a remittee TPJF?.le '  
9GH5  
s{Qae=$Q  
u_$4xNmQ  
国外汇票foreign Bill wK-VA$;:  
+FqD.=8  
r[i^tIv6As  
rZ `1G  
国内汇票inland Bill aE5-b ub c  
H]R/=OYBUh  
JE-* o"&  
mG\QF0h  
跟单汇票documentary bill G-T^1?  
&M}X$k I  
]nUrE6  
W:]2T p  
空头汇票accommodation bill t<Yi!6  
6/S. sj~  
o@zxzZWg  
-i:WA^yKgw  
原始汇票original bill Pl/ dUt_  
oL@-<;zKO  
vd[7Pxe  
bwXeEA@{  
改写||换新票据renewed bill ][S q^5`  
'-%1ILK$3r  
f"FFgQMkv  
<3{MS],<<  
即期汇票sight bill||bill on demand ?"9h-g3`x}  
>NBc-DX^  
Mqd'XU0L  
60!%^ O =  
…days after date||…days after date…日后付款 z)^|.  
)*]A$\Oc[  
rpR yB9  
Jr !BDg  
…months after date||…months after date…月后付款 ^f! M"@  
SUUNC06V  
+-@n}xb@  
wu.l-VmGp)  
见票后…日付款…days after sight||…days sight #-;W|ib%z  
[_'A(.  
QgqJ #  
cpjwc@UMe  
见票后…月付款…months after sight||…months sight zkRAul32|  
754MQK|g  
n>ui'}L  
$K^l=X  
同组票据set of bills 031"D*W'i  
eK:?~BI!  
>)ekb7  
LIcc0w3  
单张汇票sola of exchange||sole of exchange 5I2,za&e  
Gw<D'b)!  
"@nH;Xlq  
$yASWz  
远期汇票usance bill||bill at usance !{jw!bB  
s=n4'`y1  
s-"KABEE  
@Ul3J )=m  
长期汇票long bill  `M I;.t  
$t;:"i>  
S1|u@d'  
K<J,n!zc  
短期汇票short bill |eu8;~A  
fY00  
$ ZI ]  
J 4gtm"2)  
逾期汇票overdue bill j?N<40z  
M~2Us{ `  
S&!(h {O  
G+<XYkz*  
宽限日期days of grace "'z}oS  
F\D iT|?}  
#"UO`2~`l  
dC({B3#e{  
电汇telegraphic transfer (T.T) :|W=2( >  
GI]\  
`"=>lu2H   
Lm4`O %  
邮汇postal order||postal note (Am.)||post office order||money order (.:*GUg  
6'^E ],:b  
s:tX3X  
wo0j /4o  
本票promissory note (P/N) V~dhTdQ5}  
So&gDR;b  
]<^2B?}  
KmNnW1T  
押汇负责书||押汇保证书letter of hypothecation =5\*Zh1  
Jo { :]:  
\78E>(`'  
i3w~&y-  
副保||抵押品||付属担保物collateral security # sw4)*v  
5pJe`}O4  
+Hu\b &g  
|}4\Gm  
担保书trust receipt||letter of indemnity V?M (exN  
BY~Tc5  
G(7%*@SX  
lbAhP+B  
承兑||认付acceptance 'f<N7%eZ  
vxmX5.  
=Dq&lm,n  
relt7sK  
单张承兑general acceptance 2Xe1qzvo  
|]9@JdmV  
kO\ O$J^S  
=^KgNQ   
有条件承兑qualified acceptance 1Vu#:6%  
1 sHjM %  
+*8su5:[&@  
S9Sgd&a9  
附条件认付conditional acceptance ~q3O,bb{   
76!LMNf  
w-n}&f  
y > =Y  
部分认付partial acceptance   vaB ql(?'2  
    
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