论坛风格切换切换到宽版
  • 3338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。   u3[A~V|0=  
会计报表statement of account X:0-FCT;\  
dKG2f  
,V>7eQt?  
1@$n )r`  
往来帐目account current j9voeV|7  
2. t'!uwI  
I P#?$X  
h;+bHrKji  
现在往来帐||存款额current accout u{Rgk:bn  
D^\gU-8M  
KF.d:  
E1"H( m&6  
销货帐account sales xE0'eC5n^  
eG\|E3Cb9  
9'{i |xG  
h#e((j3-2Z  
共同计算帐项joint account 1kX>sajp~  
`~+1i5-}  
hFLLg|@  
`S&.gPE2  
未决帐项outstanding account M%aA1!@/  
EN\ uX!  
z:Q4E|IX  
<,X?+hr  
贷方帐项credit account||creditor account K:<0!C!  
-9X#+-  
zCuN 8  
l ;fO]{  
借方帐项debit account||debtor account ws_/F  
gf]k@-)  
xGBp+j1H  
GcHy`bQbiX  
应付帐||应付未付帐account payable LQr +)wI  
MODi:jsl  
W["c3c  
kJfMTfl,  
应收帐||应收未收帐account receivable $bho]~  
FL8?<bU  
SI~MTUqt  
:wR aB7  
新交易||新帐new account B=,j$uH   
C5ia9LpRX  
'|jN!y^ 2p  
{~=Z%Cj2Q  
未决帐||老帐old account c_RAtM<n  
6M) 4v{F  
:tTP3 t5  
:jP4GCxU|  
现金帐cash account Q=}U  
{i!@C(M3  
Q"Ur*/-U  
exfJm'R?n  
流水帐running account 0DR:qw  
'(S@9%,aK1  
0;6 ^fiSY;  
zmEg4v'I  
暂记帐||未定帐suspense account F8 T.}qI  
$,&3:ke1  
hp< NVST  
2(%C  
过期帐||延滞帐overdue account||pastdue account iAd3w6  
&i8UPp%  
+kdZfv>  
?A\[EI^  
杂项帐户sundry account V+yyy- /  
:"utFBO  
t (sQw '>  
LNU#NJ^Axt  
详细帐单||明细表detail account ta)'z@V@g  
_go1gf7  
+| OrV'  
jy kY8;4  
呆帐bad account So^;5tG  
6t0-u ~  
]"DsZI-glW  
Oj`I=O6  
会计项目title of account 8`? vWJS  
hZ;[}5T\<S  
1|8<!Hx#-  
X7~AqG  
会计薄||帐薄account-book *H''.6  
qyl9#C(a  
d_r1 }+ao  
U$+G9  
营业报告书||损益计算表account of budiness||business report D) my@W0,  
UrhSX!g/A>  
{;0+N -U  
Bl6>y/  
借贷细帐||交验帐account rendered 0 **.:K<i  
nTd[-3o  
pndAXO:v  
z:+fiJB_  
明细帐account stated XFx p^  
ZY Ci&l  
j1 Q"s(  
WdvXVF  
与…银行开立一户头to open an account with &!=[.1H<  
?~_[/  
_,C>+dv)  
)?zlhsu}1;  
与…银行建立交易to keep account with kTQvMa-X9D  
 t R(Nko  
+LEU|#  
o7A+O%dX  
继续记帐to keep account 7B"*< %<  
-%g&O-i\  
%l.5c Sn@  
X":T>)J-  
与…有交易to have an account with (TjY1,f!H  
\dzH G/e  
 `[=3_  
2U Q&n`A  
作成会计帐||有往来帐项to make out an account with <RFT W}f!  
r`8>@2sW1  
j$u=7Z&E  
e71dNL'$  
清算||清理债务to make up an account )^^Eh=Kbj  
Q Jnji  
f'>2 70pH  
] L E  
清洁帐目||与…停止交易to close ones account with 9BA*e-[  
+ yF._Ie=  
|'R^\M Q  
-? |-ux  
结帐to close an account &~SPDiu.t  
Y>l92=G  
$0OWPC1  
A/%+AH(  
清理未付款to ask an account||to demand an account A3Lfh6O  
d77->FX2  
Q-qM"8I  
BnL[C:|  
结清差额to balance the account with U fzA/  
:qQpBr$  
UDUj  
:nPLQqXGQ  
清算to settle an account||to liquidate an account||to square an account IB sQaxt.  
CI~P3"`]  
XC D&Im  
>n^| eAH  
审查帐目||监查帐目to audit an account 2Y`C\u  
1l(_SD;90t  
av.L%l&d  
g+xA0qW  
检查帐目to examine an account uoIvFcb^  
_?+gfi+  
|1@/gqa  
-q}c;0vL-a  
转入A的帐户to charge the amount to As account v p>,}nx4  
k^vsQ'TD  
n> >!dg Og  
A{3?G -]*  
以计帐方式付款to pay on account :k"VR,riF  
X9YYUnR2  
mqx#N %  
5dPPm%U{  
代理某人||为某人on ones account||on account of one r/32pY  
%~`y82r6  
7a4b,-93  
f-O`Pp FQ  
为自己计算||独立帐目on ones own account O$2'$44HX  
9MmAoLm  
X;hV+| Bo  
Tr} r` %  
由某人收益并负风险on ones account and risk||for ones account and risk bi^Xdu  
<DM /"^*  
')8 c  
[YsN c  
由某人负担for ones account||for account of one **%/Ke[  
{}#W~1`  
JS&=V 67[  
'}Tf9L%  
按某人指示||列入某人帐户by order and for account of one Q|O! cEW/  
w,<nH:~  
8l, R|$RKP  
mo$`a6[h<  
列入5月份帐目for May account CflGj0oy8  
?0U.1N  
z&3in  
O!3MXmaO  
编入某中帐项下to pass to the account of||to place to the account of 5$(qnOi  
[|XMR=\>  
mX2(SFpJar  
+~E;x1&'  
寄出清算书to send in an account||to send in render an account CPw=?<db  
aMxg6\8  
c']3N  
6zJ<27  
支票薄cheque book nO'lN<L  
d^0vaX6e}  
-UHa;W H  
#LGAvFA*_F  
支票陈票人cheque drawer dK5|tWJX  
O,&nCxB]  
Q*W`mFul  
v(=?ge YLo  
持票人cheque holder epcBr_}  
GkhaB(btk'  
vy <(1\  
vS!%!-F  
不记名支票cheque to bearer||bearer cheque .d^XM  
X0h`g)Bbf  
s$V'|Pt  
LSR{N|h+)  
记名支票||认人支票cheque to order IfK%i/J  
7 )2Co[t  
Ik4FVL8~  
9]{(~=D7  
到期支票antedated cheque IQ${2Dpg[  
)} I>"n  
!r K,_wH  
$P9'"a)Lm  
未到期支票postdated cheque 5#DtaVz  
7Vn;LW  
YA";&|V  
8f\sG:$  
保付支票certified cheque ^7q qO%  
dB{VY+!  
J=%(f1X<W  
Gu3# y"a>  
未获兑现支票,退票returned cheque 1Qc>A8SU  
f1hjU~nJ  
[&tN(K9*  
z'FpP  
横线支票crossed cheque N8]DW_bsB  
?)8OC(B8q  
sPu@t&$  
j4!g&F _y  
普通横线general crossing l,I[r$TCf  
]M:=\h,t>  
\Ax[/J2aO  
}m`+E+T4  
特别横线special crossing sQ4~oZZ  
i`FskEoijq  
'aW}&!H M  
4axc05  
空白支票blank cheque h#Z5vH  
q ,C)AZ  
P?.j wI  
X\ Y:9^5  
失效支票,过期支票stale cheque ,%bG]5  
/2<1/[#  
Id<3'ky<N  
V b _W&Nwd  
普通支票open cheque a*qf\ &Vb|  
& V*_\  
8hKyp5(%l  
-0 e&>H%  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount [K*>W[n  
$@ous4&  
QSaJb?I  
NoR=:Q 9e  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges |uT &M`7\{  
BEm~o#D  
{J?#KHF'|  
R*DQm  
支票换现金||兑现to cash a cheque @CxXkR  
!oJ226>WI  
v0d<P2ix  
p^E}% 0#  
清理票款to clear a cheque -C>q,mDJZ  
UP8=V>T02  
"TLY:V  
53i7:1[uV  
保证兑现to certify a cheque N ?RJuDW  
T!iRg=<bz  
|X'Pa9u  
l6 AG!8H  
填写支票数额to fill up a cheque 6F@2:]W  
$69ef[b  
jRCf!RO  
"1-|ahW  
支票上划线to cross a cheque 3 zF"GT  
e%B;8)7  
2E*k@  
-UhSy>m  
开发支票to make out a cheque No '^]r  
@S-p[u  
hv6w=? 7  
B!z-O*fLE1  
签发支票,开立支票to draw a cheque||to issue a cheque #nzVgV]  
0Xke26ga  
LK?V`J5wY  
AzfYw'^&9  
透支支票to overdraw a cheque $PNS`@B  
|, Lp1  
#wvmVB.5~  
](z?zDk  
背书支票to endorse a cheque OE"r=is  
Bl >)GX\l  
=$^<@-;  
'u%;5;%2  
请付票款||清付票款to pay a cheque||to honour a cheque knPo"GQW  
4;_<CB  
WN_i-A1G/h  
{|jrYU.k~  
支票退票to dishonour a cheque f"wm]Q59  
fV\ eksBF  
nj@l5[  
?9?eA^X%  
拒付支票to refuse a cheque fFBD5q(n  
8%Wg;:DZx  
pFUW7jE  
tR;? o,T  
拒付支票to stop payment of a cheque 0D\b;ju<  
y*AB=d^  
Wb|xEwqd`  
W$l%= /  
提示要求付款to present for payment d- wbZ)BR  
N@z+h  
]Q%|69H}B  
.\W6XRw  
见票即付持票人payable to bearer ~I+}u]J  
s[ CnJZ\q  
T\Zq/Z\  
y'a(>s(  
支付指定人payable to order XHN`f#(w  
Ky qFeR  
upJ|`,G{  
W/U_:^[-  
已过期||无效out of date||stale :=0XT`iY  
T{L{<+9%  
$oJ)W@>  
Tt0:rQ.  
请给出票人R/D||refer to drawer  CUS^j  
D>YbL0K>X~  
]{[8$|Mg  
6]#\|lds1  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,w+}Evp])  
\[-z4Fxg|'  
E2PMcT{)_  
V&' :S{i  
文字与数字不一致words and figures differ zeXMi:X  
q$;' Fy%oy  
{U`B|  
7= o2$  
支票 OZw<YR  
#2F 6}  
时间已过account closed 6Wos6_  
&.\|w  
ql Uw;{;p  
Vs)%*1><  
更改处应加盖印章alterations require initials CQq'x +{F  
lO+<T[  
8Jz/'  
 n(mS  
`f@VX :aL}  
Y'.WO[dgf  
时间已过effects not cleared 4E Hb  
.?TPoqs7Z  
rQncW~  
~)S Q{eK?&  
停止付款payment stopped A0NNB%4|/  
UL/|!(s  
xr2ew%&o  
u#+p6%?k  
支票毁损cheque mutilated YzcuS/~x  
3wS{@'  
O1o.^i$-M  
LE15y>  
汇款||寄钱to remit||to send money E0nR Vg  
s$ ONht  
-jZP&8dPH  
a{lDHk`Wf  
寄票供取款||支票支付to send a cheque for payment bb6 ~H  
]~,V(K  
a<.7q1F  
^6?NYHMr=  
寄款人a remitter mGQgy[gX  
J,s)Fu\j@  
L`i#yXR  
C?n3J  
收款人a remittee CS 7"mE`{  
!;S pQ28  
eJMD8#  
dVDQ^O&  
国外汇票foreign Bill s$I l;  
LhZWK^!{S  
Jmb [d\ /D  
W|U!kqU  
国内汇票inland Bill 0Fw0#eE  
o6pnTu  
E"Z9 NDgl#  
n6gYZd  
跟单汇票documentary bill c<V.\y0x  
i<g|+}I  
`_]Z#X&&h  
U~8.uldnF  
空头汇票accommodation bill $'f<4  
"y>\ mC  
Ejdw"P"  
-aiQp@^/J  
原始汇票original bill 1#AdEd[  
U[z Y0B  
R v9?<]  
;Ef:mr"Nu  
改写||换新票据renewed bill PXGS5,  
;lST@>  
"C$z)  
&XosDt  
即期汇票sight bill||bill on demand fGiN`j} j  
ZdEeY|j  
0s = h*"[  
3,j)PKf ;  
…days after date||…days after date…日后付款 /&=E=S6  
  Z*d8b  
 #q~SfG  
b 2n.v.$G  
…months after date||…months after date…月后付款 j380=? 7  
y D.S"  
v{ .-x\;  
I)ub='+&;  
见票后…日付款…days after sight||…days sight T0 WB  
4Vj|k\vE4  
?@9kVB*|  
b .k J&c  
见票后…月付款…months after sight||…months sight 8uoFV=bj\  
>9W ;u`  
[ADr _  
A)En25,X  
同组票据set of bills kZ+nL)YQ#  
h0NM5   
OpY2Z7_  
@EzSosmF  
单张汇票sola of exchange||sole of exchange ;C%40;Q  
'v4#mf  
SsDz>PP  
58*s\*V` \  
远期汇票usance bill||bill at usance $]4^ENkI  
BQv+9(:fQB  
S\GC^ FK  
~.M{n&NM  
长期汇票long bill h&J6  
`G\uTCpk  
#NVtZs!V/  
M#on-[  
短期汇票short bill Vb06z3"r  
;HM& ":7  
B:5( sK  
_3h(R`VdWO  
逾期汇票overdue bill Y((s<]7  
Zo`'xg  
eX 9{wb(  
-UkP{x)S  
宽限日期days of grace L,.Ae i9  
OA2<jrGB!  
[ P2$[|IM  
bL (g$Yi  
电汇telegraphic transfer (T.T) nnIBN4  
dg 0`0k  
Mn$TWhg'  
_{&znXf>?6  
邮汇postal order||postal note (Am.)||post office order||money order s M({u/  
&^4\Rx_I  
Kxz<f>`b/  
QRXsLdf$$  
本票promissory note (P/N) ?"PUw3V3lB  
st ( l85  
=6imrRaaV  
zu<b#Wv  
押汇负责书||押汇保证书letter of hypothecation K+xiov-r?  
Wm4@+ }  
B;[{7J]  
Z5;1ySn{  
副保||抵押品||付属担保物collateral security VYkOJAEBg  
U?JZ23>bbw  
 @ jO3+  
S*],18z?  
担保书trust receipt||letter of indemnity _)Q) tOW  
O^|dc =  
Y$!K<c k  
~YOwg\w^  
承兑||认付acceptance mJRvC%  
Ojq>4=Z\  
m v%fX2.  
!HL7a]PB  
单张承兑general acceptance *W,"UL6U8y  
D4<nS<8  
64>E|w  
{S(?E_id5b  
有条件承兑qualified acceptance K>6#MI  
1Vt7 [L*  
VdQ}G!d  
AU}e^1h  
附条件认付conditional acceptance IBb3A  
'YQ"Lf  
,i#]&f`c;5  
[sp=nG7i&  
部分认付partial acceptance    y$7Fq'  
    
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