论坛风格切换切换到宽版
  • 3982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。   neQ2+W%oj  
会计报表statement of account \ +v_6F  
)xP]rOT  
ZzI^*Nyg  
]xf{.z  
往来帐目account current S'Q$N-Dy  
tF&%7(EU3  
< V"'j  
K;-:C9@  
现在往来帐||存款额current accout ]&VD$Z984r  
8ne'x!1 D  
+F 6KGK[  
[}lv!KmzW  
销货帐account sales R]/F{Xs  
8pDJz_F!{  
3Du&KZ  
hS +;HB,  
共同计算帐项joint account rN{&$+"2  
)sB`!:~HjP  
a|5GC pp  
pWps-e  
未决帐项outstanding account Bi kCjP[b  
8.jd'yp*J  
zv#i\8h^p  
ET _}x7  
贷方帐项credit account||creditor account I|9e4EX{y  
H:9( XW  
7"*- >mg  
]$nJn+85@b  
借方帐项debit account||debtor account :!tQqy2  
?ArQ{9c  
m^T$H_*;  
v_5DeaMF'  
应付帐||应付未付帐account payable ;=)CjC8)  
Ks X@e)8u  
.1|'9@]lj4  
 IO>Cyo  
应收帐||应收未收帐account receivable |}q0 G~l  
TmX~vZ  
h{<^?=  
M?$-u  
新交易||新帐new account P). @o.xl  
*TE6p  
S3qUzK  
{%S1x{U}W-  
未决帐||老帐old account rIge6A>I  
uaJ5'*  
.#j)YG  
,Z>RvLl  
现金帐cash account ~Zaxn~u:  
|nD2k,S<?  
o{UwUMw5`  
%iD>^Dp  
流水帐running account 2[M:WZ.1  
Cn28&$:J  
KD Qux  
s|,gn5  
暂记帐||未定帐suspense account %$]u6GKabi  
u0XGtu$4  
IUc!nxF#  
Ubn5tN MK  
过期帐||延滞帐overdue account||pastdue account !0Q(x  
w0*6GCP  
z+-k4  
yuI5# VUS  
杂项帐户sundry account -Qn:6M>w^  
u3k+Xg:  
S$JM01  
gscs B4<  
详细帐单||明细表detail account -'q=oTZ  
7ky(g'  
' {:(4>&  
-BoN}xE4  
呆帐bad account "n]B~D  
h Qu9ux  
/;.M$}Z>`  
Vs07d,@w>  
会计项目title of account e2B~j3-?z  
gXw\_ue<  
9wWjl}%  
P"i qP|  
会计薄||帐薄account-book (V=lK6WQm  
" *Ni/p$I  
8sbS7*#  
4El{2cfA  
营业报告书||损益计算表account of budiness||business report *"e[au^8*b  
6#{= E @  
IRS^F;)  
8u+ (+25  
借贷细帐||交验帐account rendered %0u7pk  
>eUAHmXQ|  
>nr1|2  
i:[B#|%  
明细帐account stated K}Z'!+<U  
E-"Jgq\aC  
9L&AbmIr  
gJF;yW 4  
与…银行开立一户头to open an account with <#R7sco'  
hF2 G{{8A  
%5z88-\  
5 !NPqka}.  
与…银行建立交易to keep account with +ubO-A?  
CyXcA;H,.  
/?J_7Lg  
Y":hb;&  
继续记帐to keep account ZjI^0D8  
"?S#vUS+ 2  
}'X}!_9w>  
]\3dJ^q|%  
与…有交易to have an account with KM\`,1?x92  
G3OQbqn  
j5/H#_ .  
km|~DkJ\a`  
作成会计帐||有往来帐项to make out an account with +b{h*WWdj  
nwkhGQ  
.#Sd|C]R7  
^~Ar  
清算||清理债务to make up an account ~I^]O \?  
?3z x?>sG  
5?I]\Tb  
}h]:I'R!  
清洁帐目||与…停止交易to close ones account with <$= 8'$T81  
TLV)mCZ  
S%T1na^x  
$8eq&_gJ  
结帐to close an account 6>vj({,1Y*  
je{5iIr3/  
O42An$}  
5GRN1Aov<  
清理未付款to ask an account||to demand an account ?=T& |pp  
sP&E{{<QTF  
-51L!x}1c  
lq 9c2xK  
结清差额to balance the account with LvAIAknc  
x)Gox H~#  
+_ G'FD  
+22[ h@  
清算to settle an account||to liquidate an account||to square an account --/  .  
^1nf|Xj [  
yT,UM^'  
~_oTEXT^O  
审查帐目||监查帐目to audit an account |0bSxPXn!  
oC?b]tzj  
?IWLl  
{6AJ>}3  
检查帐目to examine an account "?il07+w%  
0GG;o[<  
?O3 G  
hQ\]vp7V  
转入A的帐户to charge the amount to As account dGfWRqS]  
REsThB  
3&zmy'b*:  
<l6CtK@  
以计帐方式付款to pay on account cK?t]%S  
cCeD3CuRA%  
@z,'IW74V  
-^Lj~O  
代理某人||为某人on ones account||on account of one bEE:6)]G  
 K A<  
Ay_<?F+&  
+u Lu.-N  
为自己计算||独立帐目on ones own account lg=[cC2  
\"*l:x-u  
ILpB:g  
1`uIjXr(  
由某人收益并负风险on ones account and risk||for ones account and risk @s[bRp`gd  
q\/|nZO4  
H9nq.<;p  
JxWH rsh[  
由某人负担for ones account||for account of one ML]?`qv '  
0O:TKgb&C.  
n/6A@C  
+Q '|->#  
按某人指示||列入某人帐户by order and for account of one 2sTyuH .  
6` s[PKP.  
xM*v!J,  
.xD-eWw3R  
列入5月份帐目for May account W)"q9(T?%  
vB,N6~r>  
COT;KC6 n  
hN}X11  
编入某中帐项下to pass to the account of||to place to the account of +X&B'  
#A/jG v^  
vS0P] AUo  
1TVTP2&Rd  
寄出清算书to send in an account||to send in render an account QO,y/@Ph  
e (f)?H  
3646.i[D  
W,<Vr2J[  
支票薄cheque book x O)nS _I  
Zf"AqG P  
dYsqF 3f  
 FxUH ?%w  
支票陈票人cheque drawer a2i   
{L+?n*;CA  
}Bb(wP^B.  
e ^FS/=  
持票人cheque holder 0s8S`hCn>  
3)xV-Y9  
S*]IR"YL  
Gg&jb=  
不记名支票cheque to bearer||bearer cheque rd"]$_P8O  
<ya3|ycnS  
]juXm1)>W1  
z(]*'0)P  
记名支票||认人支票cheque to order !pN,,H6Y  
vS X 6~m  
z XvWo6  
15zL,yo  
到期支票antedated cheque PaZFM  
wb{y]~&6K  
=thgNMDm"  
Jd%#eD*k9  
未到期支票postdated cheque Wb|IWn H$  
p$ko=fo-*_  
p;p G@Vg  
U SbiI %   
保付支票certified cheque "qF&%&#r'  
HU'd/5fun  
Ve=0_GR0  
;6]+/e7O  
未获兑现支票,退票returned cheque [$V_qFv{  
_ x7Vyy5  
Q~]R#S  
W w8[d  
横线支票crossed cheque >Z3}WMgBN  
We9mkwK7C  
Sd)D-S  
c_" .+Fa  
普通横线general crossing ('gjf l  
N\vc<Zpn  
"NJ!A  
GJW1|Fk  
特别横线special crossing rdC(+2+Ay  
B@F1!8l  
[A3hrSw  
9<Bf5d   
空白支票blank cheque weu' <C   
0zEn`rq&  
k_^d7yH  
C[pAa8  
失效支票,过期支票stale cheque "'PDreS  
RuHJk\T+  
G U!XD!!&  
!WY@)qlf  
普通支票open cheque iWv gCm4  
zX5p'8-  
]vlQNd?  
N ZD X93  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount =}V`O>  
?d_Cy\G  
~gV|_G  
E7*]t_p"  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges <:ZN  
VE GUhI/d  
v& ? Bqj  
31_5k./  
支票换现金||兑现to cash a cheque XjX<?W  
<H 3}N!  
un\"1RdO  
MBa/-fD  
清理票款to clear a cheque mG2}JWA  
mp5]=6 ~:m  
<( MBs $b  
(K2 p3M^  
保证兑现to certify a cheque sd=i!r)ya  
(C. 1'<]  
q_W NN/w  
CjO/q)vV  
填写支票数额to fill up a cheque Cd (Ov5%  
]])i"oew  
)JZfC&,  
H%/$Rqg  
支票上划线to cross a cheque a @TAUJ,  
}b0qrr  
M r@M~ -  
O'p 7^"M  
开发支票to make out a cheque htkyywv  
EKDv3aFQZ#  
\(Hg_]>m  
n,fUoS  
签发支票,开立支票to draw a cheque||to issue a cheque Et7AAV*8g  
@4&sL](q  
7&+Gv6E  
FS']3uJ/  
透支支票to overdraw a cheque +]AE}UXZoh  
gsAcn  
TX 12$p\  
qg'm<[  
背书支票to endorse a cheque =si<OB  
;)o% 2#I  
L6',s4  
1ra}^H}  
请付票款||清付票款to pay a cheque||to honour a cheque yhTe*I=Gk  
VNMhtwmK,  
*ZY{^f  
WLizgVM  
支票退票to dishonour a cheque dLo%+V#/A  
rb9 x||  
H p1cVs  
5#iv[c  
拒付支票to refuse a cheque @jjp\~  
b@,w/Uw[*  
z[7U>q[E  
AJq'~fC;I  
拒付支票to stop payment of a cheque fPspJug  
";xG[ne$Be  
BI}>"',  
V &qXsyg  
提示要求付款to present for payment ?X=9@m  
AR)&W/S)7,  
&&tQ,5H5  
kR'!;}s  
见票即付持票人payable to bearer B-Fu/n  
@P)GDB7A  
rj,Sk~0Q  
.'SM|r$  
支付指定人payable to order ~C[R%%Gu  
`33+O W  
siOeR@> X  
\ar.(J  
已过期||无效out of date||stale KaO8rwzDN  
l%;)0gT  
@aBZ|8  
d<#Xqc  
请给出票人R/D||refer to drawer 9B<y w.  
'e0qdY`  
6 )Oe]{-  
iT I W;Cv  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds A4'v Jk  
Dx iCq(;  
Kf(% aDYq  
2)mKcUL-  
文字与数字不一致words and figures differ rMLCt Gi  
LkJ3 :3O  
!a?o9<V  
e}7qZ^  
支票 lOYwYMi  
JTdK\A>l  
时间已过account closed .XS rLb?  
}1'C!]j  
p2tB F98  
F4d L{0;j  
更改处应加盖印章alterations require initials -rU *)0PR  
Rqu;;VI[  
5>/,25 99  
U<o,`y[Tn  
zYF'XB]4  
|9 }G  
时间已过effects not cleared 3/4xP|  
TB1 1crE  
V .$<  
u:fiil$  
停止付款payment stopped |1;0q<Ka  
!) LMn  
!%]]lxi  
4uDz=B+8y  
支票毁损cheque mutilated Qp%kX@Z'  
Dh J<\_;  
nwW `Q>+#U  
^d-`?zb  
汇款||寄钱to remit||to send money `W{Ye=|[d#  
c_ &iGQ  
= 7#)8p[  
{ 5h6nYu  
寄票供取款||支票支付to send a cheque for payment 5(TI2,4  
/q(+r5k \  
)%WS(S>8  
=3""D{l  
寄款人a remitter u'LA%l-  
/zPN9 db  
8vc4J5  
5ahAp];  
收款人a remittee hA)3Ah*  
eH79,!=2  
.(nq"&u-*  
ld`oIEj!P_  
国外汇票foreign Bill -KbT[]  
;k!bv|>n  
yD5T'np<4  
ow%s_yV]R  
国内汇票inland Bill O*!+D-  
N!r@M."  
Z}$ .Tm  
,8EeSnI  
跟单汇票documentary bill @(&ki~+   
]-["sw  
x~A""*B~  
c :hOQZ  
空头汇票accommodation bill E#8`X  
y7$e7~}/  
 /dBQ*f5  
&+ JV\  
原始汇票original bill Ku56TH!Py  
e#SNN-hKsJ  
N2xgyKy~  
0.bmVN<  
改写||换新票据renewed bill H&`p9d*(e  
vQYd!DSh  
9:4P7  
w,9$*=k  
即期汇票sight bill||bill on demand x-(?^g  
y! 7;Z~"  
N{ ; {<C9Z  
s%;18V:pi  
…days after date||…days after date…日后付款 $Ob]JAf}  
.KTDQA\  
*+lnAxRa?  
] QtGgWtC  
…months after date||…months after date…月后付款 hjaI&?w  
"kVN|Do  
F2OU[Z,-]  
XNd:x {  
见票后…日付款…days after sight||…days sight noGMfZ1  
Ui'~d(F  
i#iY;R8  
H Viu7kue`  
见票后…月付款…months after sight||…months sight r]" >  
V=QvwQlZ  
zxTm`Dh;[  
9{?<.%  
同组票据set of bills NS mo(c >5  
"n:L<F,g  
**dGK_^T0  
?r2Im5N  
单张汇票sola of exchange||sole of exchange l4v)tV~  
y/4 4((O  
!V7VM_} @Y  
X*}S(9cg\i  
远期汇票usance bill||bill at usance {b7P1}>-*  
l?Bv9k.^?  
?(;ygjyx  
eW0:&*.vMj  
长期汇票long bill 0 l G\ QT  
;{j:5+'  
~ m, z|  
C} Ewi-  
短期汇票short bill wF$8#=  
%pe7[/  
ezC55nm  
=DG aK0n  
逾期汇票overdue bill (~zdS.  
s[8<@I*u  
@_h/%>0  
rS{Rzs^@  
宽限日期days of grace Q3_ia 5 `O  
+SZ#s :#SE  
/M\S^ !g@  
'R,1Jmx  
电汇telegraphic transfer (T.T) `{ou4H\  
(:vY:-\ bO  
UOT~L4 G  
/ QSK$ZDC  
邮汇postal order||postal note (Am.)||post office order||money order I]jVnQ>&  
>c;q IP)Z  
nke [}Hqf  
~Se/uL;*  
本票promissory note (P/N) f*bs{H'5  
qf(!3  
.#lQZo6$\|  
gj$ gqO`B  
押汇负责书||押汇保证书letter of hypothecation 6(<M.U_ft  
D@7\Fg  
8.'%wOU @A  
y85GKysT  
副保||抵押品||付属担保物collateral security #eR*|W7o  
htkn#s~=  
CIYTs,u#  
D9 ,~Fc  
担保书trust receipt||letter of indemnity `SFI\Y+WDT  
9iUkvnphh  
11%^K=dq  
~,m6g&>R  
承兑||认付acceptance .' 3;Z'%"g  
O`rAqO0F  
;UArDwH  
M5[AA/@  
单张承兑general acceptance rF>:pS,`&  
pV:X_M6  
.2Y"=|NdA  
\b{=&B[Q$'  
有条件承兑qualified acceptance n)^B0DnIk  
MJ4+|riB  
5lVDYmh  
W5HC7o\4  
附条件认付conditional acceptance =cX &H  
eiJ $}\qJL  
QVQe9{ "0  
;~tKNytD`B  
部分认付partial acceptance   Y Gvt G U-  
    
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