论坛风格切换切换到宽版
  • 3415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。   }/4 AT  
会计报表statement of account M`q>i B  
Dwj!B;AZ_  
Ckj2$c~  
Zz!XH8sH  
往来帐目account current /a [i:Oa#  
f< =<:+  
s+#gH@c  
)iNM jg  
现在往来帐||存款额current accout ['~3"lK^O  
a:r8Jzr  
yAy~|1}  
ZgP=maQk  
销货帐account sales Q } )x4  
9E'fM  
zflq|dW  
EcxPbRg  
共同计算帐项joint account Q>8F&p?R  
]>tYU   
oM G8?p  
v*Ds:1"H-I  
未决帐项outstanding account Nj$3Ig"l  
$sTbFY  
5=WzKM  
9]<p  
贷方帐项credit account||creditor account wN>k&J  
)h]~< fU  
V7[6jW gH  
twv|,kM  
借方帐项debit account||debtor account 4nK\gXz19  
Y,w'Op  
2BZYC5jy  
Ls< ";QJc  
应付帐||应付未付帐account payable ,pM~Phmp  
&_Ze@Ir-  
mk(O..)2  
5\gL+ qM0  
应收帐||应收未收帐account receivable UCG8=+t5T  
o=}}hE\H  
4QC"|< 9R  
xP#vAR  
新交易||新帐new account 7|%|w  
$ \M<gW6  
%sxLxx_x!  
K&Ner(/X`6  
未决帐||老帐old account s~ || Vv!  
TUHm.!+a  
=lT~  
kW#,o9f\  
现金帐cash account nGQc;p5;  
TRP#b 7nC  
 ?QxI2J  
W!vN (1:(  
流水帐running account K.)ionb  
l r80RL'_  
}<R,)ZV^G  
z"#iG&>a,  
暂记帐||未定帐suspense account P 4Vi~zMX  
'!eg9}<  
mN^ w?R41m  
I@Cq<:+(3  
过期帐||延滞帐overdue account||pastdue account XJg8-)T #  
HYcLXhvgu  
e_RLKFv7  
8T6LD  
杂项帐户sundry account s?Lx\?T  
 ?QA![  
$HgBzZ7A2  
`9;0Y  
详细帐单||明细表detail account #b~B 0:U  
w`BY>Xft0  
SeuC7!q{  
d*qb^C{'"  
呆帐bad account (V&5EO8)  
Nq]8p =e  
a ?D]]0%  
MoAie|MKe  
会计项目title of account CFE  ubEb  
k=]#)A(#C  
f( M$m,d  
X,5}i5'!  
会计薄||帐薄account-book /ILj}g'  
rA+UftC:p6  
*Bfo"["0.  
\r %y^G  
营业报告书||损益计算表account of budiness||business report ~[8n+p+&X  
D;nd _{%  
EPEWyGw  
pbCj ^  
借贷细帐||交验帐account rendered SjosbdD  
G)|Xj70  
a E|'%72g  
/ esdtH$=  
明细帐account stated e p jb  
m}UcF oaO  
F u>  
@},|i*H/  
与…银行开立一户头to open an account with .7 K)'  
yv[3&E?  
n?KhBJx 4  
J#.f%VJ  
与…银行建立交易to keep account with ]ilQq~X  
]I,(^Xq3a(  
!S.O~Kq  
Fqt,VED  
继续记帐to keep account "D\>oFu  
oACbZ#/@n  
X<%`  
D`|8Og  
与…有交易to have an account with nxWm  
p< Y-b,&  
V` T l$EF  
sYEh>%mo^C  
作成会计帐||有往来帐项to make out an account with tJG+k)EE  
i:a*6b.U@N  
&\>=4)HB;  
ZUyS+60  
清算||清理债务to make up an account z @g%9 |U  
vjL +fH<0:  
(himx8Uml2  
c;?J  
清洁帐目||与…停止交易to close ones account with A"e4w?  
^B_SAZ&%%  
iQJa6QF&:  
Y\,aJL$  
结帐to close an account aD(3.=[R  
C66 9:%  
~6 "=d  
&SG5 f[  
清理未付款to ask an account||to demand an account ZaBmH|k  
)x,/+R]{8l  
`fuQ t4  
vbD""  
结清差额to balance the account with )3 I~6ar  
9u6VN]divB  
Gx7bV}&PN  
5tI#UBha  
清算to settle an account||to liquidate an account||to square an account *HsA.W~2W  
~.tl7wKkR/  
zviTGhA  
`;=-71Gn~  
审查帐目||监查帐目to audit an account )Q 5 x%  
5DpvMhc_  
6HguZ_jC  
zcC:b4  
检查帐目to examine an account 3ey.r%n  
~,_@|,)  
NEUr w/  
]v/pMg#-  
转入A的帐户to charge the amount to As account 4ClSl #X#i  
h<Ct[46,S  
(rc 7Cp3  
Ma'#5)D  
以计帐方式付款to pay on account : ?}mu1  
.V R ~[aD  
!{4'=+  
P5H_iH  
代理某人||为某人on ones account||on account of one ]H aX .Z<  
g[R4/]K^$  
}= wor~  
 @M OaXe  
为自己计算||独立帐目on ones own account ]WzeJ"r {3  
\#PZZH%  
OkAgO3>Y/  
.p]r S =#  
由某人收益并负风险on ones account and risk||for ones account and risk qw*) R#=  
L|Xg4Z  
#sg*GK+|:R  
rq^%)tR  
由某人负担for ones account||for account of one em95ccs'-  
t 9t '9  
Go!{@ xx>  
'7pzw>E=:  
按某人指示||列入某人帐户by order and for account of one J0 dY%pH#  
l[]cUE  
eh%{BXW[p  
|VzXcV-"8)  
列入5月份帐目for May account lu6iU  
1l/t|M^I  
Yo1]HG(kXB  
L }3eZ-  
编入某中帐项下to pass to the account of||to place to the account of D)bL;h  
fdWqc_  
5 Hs F#  
b\KbF/ T  
寄出清算书to send in an account||to send in render an account mo3A*|U  
ZPY&q&R  
i6A9|G$H  
:<s`)  
支票薄cheque book MRw4?HqB  
;X a N  
ML MetRP  
[Y$ TVwFwX  
支票陈票人cheque drawer mBJr*_p  
@e&0Wk  
9J~\.:jH-  
2NJ\`1HZ\  
持票人cheque holder *`|xa@1v`  
 sa&`CEa  
WF-jy7+  
_si5z  
不记名支票cheque to bearer||bearer cheque -)B_o#2=2  
$qr6LIKGw  
\gkhSL q  
zfE8=d8U  
记名支票||认人支票cheque to order _G-y{D_S&  
#Q)r 6V:  
\ {]y(GT  
}3_b%{  
到期支票antedated cheque _~MX~M3 MB  
-Ci&h  
W8$0y2  
%k32:qe  
未到期支票postdated cheque /:Gy .  
qrp@   
^H7xFd|>  
m(?{#aa q  
保付支票certified cheque 79c M _O  
lZ7 $DGe  
$/|) ,n  
N6of$p'N  
未获兑现支票,退票returned cheque zeuj  
tK .1 *  
x~R,rb   
L@/IyQ[H1  
横线支票crossed cheque pqb`g@  
d@1^U9sf  
rm9> gKN;#  
p/RT*?<   
普通横线general crossing :{ZwzJ  
[` qdpzUp&  
/5/gnp C  
z'$1$~I  
特别横线special crossing @v ^j<B  
__Ksn^I   
aA52Li  
(AtyM?*  
空白支票blank cheque Dol{y=(3e  
{ri={p]l  
k_,& Q?GtU  
W[*xr{0V  
失效支票,过期支票stale cheque Y1I)w^}:  
pvUV5^B(M  
-,b+tC<V)0  
H!Q72tyo  
普通支票open cheque 2vLun   
Y 0Fq -H  
)MK $E,W  
Tn1V+)  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ltDohm?  
:&TM0O  
j|wN7@Zc  
1S!}su,uH  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 1n!:L!,`  
'!`\!=j-`  
M1xsGa9h&  
pKy4***I3  
支票换现金||兑现to cash a cheque 86 e13MF  
zA>X+JH>iw  
Z;81 "   
k:run2K  
清理票款to clear a cheque <MkvlLu((o  
8\{z>y  
'WE"$1  
@QVg5  
保证兑现to certify a cheque cI\[)5&  
X1`3KqK<9  
c_*w<vJ-'  
G Ixs>E'X  
填写支票数额to fill up a cheque ?l?l<`sTO  
q0VAkVHw4  
%eg+ .  
`HQ)][  
支票上划线to cross a cheque 4 O8ct,Y  
k Alx m{  
2.niB>  
r x2'].  
开发支票to make out a cheque IUv#nB3  
8R3{YJ6@T  
mXp#6'a  
M['O`^  
签发支票,开立支票to draw a cheque||to issue a cheque d7vPZ_j^z  
,.QJ S6Yv  
yj&GJuNb~  
F6[F~^9D  
透支支票to overdraw a cheque <z,)4z++  
j@z IJ  
Mww ^  
M@.S Q@E  
背书支票to endorse a cheque A|r3c?q  
;(/go\m tB  
"Bf8mEmp  
+mVAmG@  
请付票款||清付票款to pay a cheque||to honour a cheque 3Xu|hkK\e  
;F"! $Z/  
8eS(gKD  
`w:kY9  
支票退票to dishonour a cheque JpfA+r  
BjvQ6M{Y"+  
Z\CvaX  
)DXt_leLg  
拒付支票to refuse a cheque ?lsK?>uU  
#!R>`l(S  
JFm@jc  
?/3wO/7[  
拒付支票to stop payment of a cheque uH9Vj<E$K  
 *XhlIQ  
bzNnEH`^]  
eW(pP>@k,  
提示要求付款to present for payment }Kgi!$<aQx  
"i;.>  
 Ol }5ry  
k=mQG~  
见票即付持票人payable to bearer ;pW8a?  
2 L4[~>  
X#&5?oq`  
Z\IM~-  
支付指定人payable to order Dz~0(  
y5j:+2|I  
jy!]MAP#Gk  
>+dS PI  
已过期||无效out of date||stale p2gdA J  
G7 UUx+X  
IEy$2f>Ns  
/ (BS<A  
请给出票人R/D||refer to drawer ,IPt4EH $  
$k\bP9  
HqWWWCWal  
);.$  `0  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds VxN#\D i&  
iP(MDVg  
Pw<?Dw]m  
{S=<(A @  
文字与数字不一致words and figures differ )4ek!G]Rb  
oDA'$]UL  
Mgw#4LU  
"mJo<i}  
支票 *B|hRZka1A  
Qf=^C Q=lV  
时间已过account closed |URfw5Hm  
MF"*xr v  
.:j{d}p}  
]eGa_Ld  
更改处应加盖印章alterations require initials 5<(* +mP`  
%Y ZC dS  
,'(|,f42  
fF0K].  
Y5GN7.  
}'P|A  
时间已过effects not cleared #a}w&O";  
jv~#'=T'  
j-1V,V=  
1/ 9*c *w  
停止付款payment stopped j_rO_m<8  
@:zC!dR)G  
jo"nK,r  
;&j'`t P  
支票毁损cheque mutilated "Y+VNS  
E^rBs2;9  
Wmd@%K  
4xW~@m eNB  
汇款||寄钱to remit||to send money 66?`7j X  
i<Ms2^  
6Mc&=}bV  
Vl1.]'p_  
寄票供取款||支票支付to send a cheque for payment hFA |(l6  
^ZsIQ4@`  
Lmjd,t  
[1(eSH  
寄款人a remitter MlWKfe<  
K;"H$0 !9  
R WY>`.su  
*I?-A(e  
收款人a remittee I '0[  
_]*[TGap  
\xS X'/G  
2tK~]0x  
国外汇票foreign Bill <. Tllk@r)  
5]*lH t  
4}N+o+  
eFs5 l  
国内汇票inland Bill 6g-jhsW6  
Q)aoc.f!v  
Tr;.%/4Q  
|E K6txRb  
跟单汇票documentary bill *=@8t^fa86  
Ut~YvWc9  
)b nGZ8h99  
aN"YEL>w  
空头汇票accommodation bill :gRrM)n  
&H# l*  
X#axCDM-  
Eo$l-Hl5=  
原始汇票original bill \&vXp"-@  
%GjG.11V,_  
@GAj%MK$  
_\4r~=`HQ  
改写||换新票据renewed bill xqk(id\&  
hRuiuGC  
n2*Ua/J-8  
27gHgz}}  
即期汇票sight bill||bill on demand / w dvm4  
Nkb%4ofKqu  
fX9b1x  
D`n<!"xg@$  
…days after date||…days after date…日后付款  e#5WX  
im<!JMI  
suQ`a_ zJ  
vH6(p(l  
…months after date||…months after date…月后付款 3 a(SmM:  
R5MN;xG^  
ShRMzU  
VKXi*F9  
见票后…日付款…days after sight||…days sight mKM[[l&A  
ZD50-w;  
yT%<  t  
9i#,V@  
见票后…月付款…months after sight||…months sight t`&mszd~T  
ce4rhtkV  
>.39OQ#  
q:vN3#=^qf  
同组票据set of bills aEQrBs  
2:.$:wS  
~mH'8K|l  
,f>^ q"  
单张汇票sola of exchange||sole of exchange 3 |e~YmZx  
!U5Cwq  
8fvKVS  
#\F8(lZ  
远期汇票usance bill||bill at usance zGO_S\  
4cm~oZ  
Lo'G fHE  
jz'%(6#'gW  
长期汇票long bill E]{0lG`l  
oM n'{+(w  
S]ndnxy"b  
#I ,c'Vj  
短期汇票short bill fiAj# mX  
HE4S%#bH>  
T?n[1%K  
%RIu'JXi  
逾期汇票overdue bill Zjc /GO  
muK)Y w[#N  
w0>5#j q#r  
1:h(8%H@"  
宽限日期days of grace Nde1`W]:  
dg N #"  
T/L \|_:'  
6jal5<H  
电汇telegraphic transfer (T.T) |c]L]PU  
}sZy|dd  
3wgZDF38  
^SUo-N''  
邮汇postal order||postal note (Am.)||post office order||money order %&O'>L  
{yBd{x<>/  
}q /[\3  
,;= S\  
本票promissory note (P/N) @bFl8-  
sGMnm  
H/#WpRg  
:OaGdL   
押汇负责书||押汇保证书letter of hypothecation s;[64ca]Q  
. }tpEvAw}  
x6yO2Yo  
d D^?%,a  
副保||抵押品||付属担保物collateral security ,(yaWd6  
.fzns20u  
Mb%[Qp60  
RCGpZyl  
担保书trust receipt||letter of indemnity T6,6lll  
% +$!ctn  
{2&MyxV  
_ZuI x=!  
承兑||认付acceptance i\L7z)u  
>F!X'#Iv  
Ac,bf 8C  
OdJ=4 x>  
单张承兑general acceptance n22OPvp  
f2$<4H hmm  
H: ;S1D  
~qW"v^<  
有条件承兑qualified acceptance Gc!&I+kd  
iEBxBsz_  
 YP}r15P  
A%#."2vq~  
附条件认付conditional acceptance ]O M?e  
qQ<7+z<4KP  
w >#.id[k  
 O6!:Qd  
部分认付partial acceptance   cT^x^%  
    
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