论坛风格切换切换到宽版
  • 2591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。   "=Br&FN{|  
会计报表statement of account [P`e @$  
.d1ff] ;  
1y'Y+1.<  
-+rzc&h  
往来帐目account current XGx[Ny_A2  
q,,  
SV>tw`2  
90<g=B  
现在往来帐||存款额current accout ,/{e%J  
o6[.$C  
z$%twBg}#  
.xsfq*3e5  
销货帐account sales H{*D c_  
xQu|D>kv87  
EnM  
bqcCA9 1  
共同计算帐项joint account FOXSs8"c]!  
c  C3>Ff'  
CQ!pt@|d  
8z#Qp(he  
未决帐项outstanding account )!"fUz$  
al9wNtMT  
rm[C{Pn  
P1-eDHYw  
贷方帐项credit account||creditor account XIdh9)]^}  
,;`f* #  
g_Z tDxz  
@j/2 $  
借方帐项debit account||debtor account 8<6H2~5<  
yq%5h[M  
MET9rT  
U] LDi8  
应付帐||应付未付帐account payable Nc:s+ o  
F` U~(>u'  
:o 'x?]  
`L'g<VK;  
应收帐||应收未收帐account receivable 3 _  
-'&/7e6>y  
+=3=%%?C  
]q]xU,  
新交易||新帐new account &W2*'$j"_  
%_OjmXOfe  
X94a  
|b Y@HpMp  
未决帐||老帐old account 'FErk~}/4s  
'UX.Q7W  
 <`}P  
Og\k5.! ,  
现金帐cash account C~ 1]  
]@{Lx>Oh"  
M-o'`e'  
p#@#$u-  
流水帐running account yb`PMjj15  
U+Y(:  
KF. {r  
[l23b{  
暂记帐||未定帐suspense account zPby+BP  
@aIgif+v  
R/vHq36d  
#<*Vc6pC  
过期帐||延滞帐overdue account||pastdue account \9?[|m z  
R;< q<i_l  
qe0D[L  
Yuv i{ 0  
杂项帐户sundry account /(dP)ysc  
QN:v4,$d  
M>AxVL  
%* "+kw Z  
详细帐单||明细表detail account pQz1!0  
+9_Y0<C  
^Ck Mk 1  
V b0T)C  
呆帐bad account n!jmxl$  
=X$ieXq|  
Xq TguO'  
$L/`nd  
会计项目title of account G3.aw  
.biq)L e  
DR#" 3  
\@<7Vo,  
会计薄||帐薄account-book At Wv9  
J@3,  
:Jd7q.  
1QoW/X'>.  
营业报告书||损益计算表account of budiness||business report B~Sj#(WEa  
eADCT  
=xI;D,@S  
+ :MSY p  
借贷细帐||交验帐account rendered dOhSqx56  
Sc<dxY@w7-  
DHO]RRGV  
DH(<{ #u  
明细帐account stated 2dn^K3  
.t8)`MU6.  
aacy5E  
!=[Y yh  
与…银行开立一户头to open an account with `^M ]|7  
U&^q#['  
&jqaW 2  
T+Oqd\05.+  
与…银行建立交易to keep account with ;blL\|ch;  
f|d~=\0y  
oRV}Nz7hr  
D!j/a!MaKk  
继续记帐to keep account 6!<I'M'[e  
 1/DtF  
{:X'9NEE  
=ZgueUz,  
与…有交易to have an account with =KE7NXu]-  
3?93Pj3oPt  
Hm-#Mpw  
$WA wMS,  
作成会计帐||有往来帐项to make out an account with X=)V<2WO  
bC{4a_B  
|XyX%5p*  
"HOZ2_(o  
清算||清理债务to make up an account 0z8(9DlTc  
(NJ{>@&  
I68u%fCv  
#CS>_qe.{  
清洁帐目||与…停止交易to close ones account with (.J/Ql0Y  
'E| %l!xO  
"j>X ^vn  
hx$]fvDevD  
结帐to close an account [,=?e  
-^p{J TB+  
t@%w:* &  
yD9enYM  
清理未付款to ask an account||to demand an account R7::f\I   
8P n  
TvU z^  
?ANW I8'_j  
结清差额to balance the account with {oQs*`=l>  
?t/qaUXN  
!3b& S 4  
]ch=@IV  
清算to settle an account||to liquidate an account||to square an account Iiy5;:CX:q  
AL]gK)R  
JE.$]){  
[$y(>] ~.  
审查帐目||监查帐目to audit an account %YG?7PBB  
&PMQ]B  
.S` q2C\  
oz!)x\m*H  
检查帐目to examine an account N[{rsUBd  
Y\ [|k-6  
u8f\)m  
mxlh\'b  
转入A的帐户to charge the amount to As account g/GI'8EMj  
4.9qB  
I9?\Jbqg  
axQ>~v WN/  
以计帐方式付款to pay on account j0l,1=^>l  
m6Dm1'+  
E$"NOR  
e!u]l  
代理某人||为某人on ones account||on account of one o"z()w~  
v93b8/1  
YidcVlOsO  
Tm %5:/<8  
为自己计算||独立帐目on ones own account h,LSqjf "  
gM96RY  
Q 3WD!Z8y  
j0l{M c5  
由某人收益并负风险on ones account and risk||for ones account and risk J""Cgf  
!LK xZ"  
M;A_'h?Z  
C[FHqo9M?H  
由某人负担for ones account||for account of one dL42)HP5  
teok*'b:  
_c>iux;  
r8:r}Qj2w[  
按某人指示||列入某人帐户by order and for account of one \8CCa(H  
GcO2oq  
>a"J);p  
;4 O[/;i  
列入5月份帐目for May account ^G4YvS(  
eWH0zswG  
' m<Lx _i  
7?dWAUF  
编入某中帐项下to pass to the account of||to place to the account of MlV(XG>'  
QK_5gD`$a,  
XoN~d  
0["93n}r  
寄出清算书to send in an account||to send in render an account .}__XWK5  
fU6YJs.H^8  
7Kw'Y8  
(cj9xROx  
支票薄cheque book & bTCTDZh  
Jm_)}dj3o  
~RR!~q  
-Y_, .'ex  
支票陈票人cheque drawer a>j}@8[J  
x?AG*' h&  
hjL;B 'IL  
#Y5k/NPg  
持票人cheque holder c7mKE`  
m]qw8BoU`F  
"7cty\  
[Uup5+MCv  
不记名支票cheque to bearer||bearer cheque Zc7;&cz  
j\C6k  
N R c4*zQJ  
TP p]UG  
记名支票||认人支票cheque to order qO{z{@jo55  
TgkVd]4%  
5 kHaZ Q  
vr;`h/  
到期支票antedated cheque Lu#qo^  
9E7G%-  
4  OPY  
~& -h5=3  
未到期支票postdated cheque |=;hQ2HyF  
&nEL}GM)E  
Nbl&al@"  
:T-DxP/  
保付支票certified cheque 5dj" U xH  
b 3x|Dq.  
+O/b[O'0  
[c{ \el9H  
未获兑现支票,退票returned cheque H07\z1?.K  
~qinCIj  
iil<zEic  
hYoUZ'4  
横线支票crossed cheque Tpl]\L1v-  
&=lc]sk  
svpQ.Q  
lu.]R>w  
普通横线general crossing QF P9"FM5F  
_a$qsY  
dlYpbw}W&<  
\_Bj"K  
特别横线special crossing wm~7`&  
atyvo0fNd  
wn"}<ka  
Ge?Wm q>  
空白支票blank cheque Fi``l )Tt  
}n^Rcz6HeO  
01A{\O1$j  
)] @h}K}  
失效支票,过期支票stale cheque >9H^r\  
(=j;rfvP  
K1@ Pt}  
nH#>_R (  
普通支票open cheque RHUZ:r  
&jJu=6 U B  
"D'e  
gG?@_ie  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount hTDK[4e  
7ws<' d7/  
&N^j }^ Z  
@j|E"VYY  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges p@jw)xI  
G4(R/<J,BQ  
J5{;+ysUMl  
 \0)jWCK  
支票换现金||兑现to cash a cheque .OdtM X y  
xO|r<R7d7  
JI>Y?1i0O  
[lzd'  
清理票款to clear a cheque 0he3[m}Nr  
R /=rNUe  
 yXU.PSG*  
T]tP!a;K  
保证兑现to certify a cheque zxn|]P bS  
0GUJc}fgvN  
L;3%8F\-.  
G'JHimP2j  
填写支票数额to fill up a cheque eIvZhi  
WFF?VBT'^  
mi=mwN%UB  
:9hGL  
支票上划线to cross a cheque sT?{  
||:> &  
AQ)gj$ m3  
H~FI@Cf$L  
开发支票to make out a cheque ?oYO !  
@} Ig*@  
19$A!kH\  
B<d=;V  
签发支票,开立支票to draw a cheque||to issue a cheque AlQhKL}|s  
L"b&O<N o  
Tri\5O0lPs  
JK2{9#*  
透支支票to overdraw a cheque SW9 C 8Q  
?F05BS#)X  
X$!fR >Zc  
s[8. l35|  
背书支票to endorse a cheque >/n]; fl>8  
& 'u|^d  
T]\ 1gs41  
Wep^He\:  
请付票款||清付票款to pay a cheque||to honour a cheque ]o'o v  
s,Gl{  
k{2Gq1S{  
w-Ph-L/  
支票退票to dishonour a cheque %r|sb=(yT  
pB:XNkxL  
"}71z  
Pxl,"  
拒付支票to refuse a cheque vbmt0d f  
~9]vd|  
LGhK)]:  
c 4AJ`f.5  
拒付支票to stop payment of a cheque K$Bv4_|x  
#&.Znk:@.f  
HR-'8?)R.A  
>J;TtNE:  
提示要求付款to present for payment 8c) eaDu  
M@T{uo  
}R;}d(C`  
~|"Vl<9  
见票即付持票人payable to bearer 5qM$ahN3wH  
%2:UsI  
:u7BCV|yr  
$2uC%er"H  
支付指定人payable to order RL` jaS?V  
+mrLMbBiD  
|Z>-<]p9g  
#]dm/WzY  
已过期||无效out of date||stale ykC3Z<pI.  
Qhj']>#g  
?;RY/[IX6  
2q[pOT'k  
请给出票人R/D||refer to drawer My>q%lF=fw  
HVa D  
k[8F: T-  
dy+A$)gY<  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds SA'g`  
Bv7FZK3  
suQTi'K1  
K^!#;,0  
文字与数字不一致words and figures differ ]0>  
frcX'M}%  
bkdXBCBx?  
bhD-;Y!6;  
支票 b"$?(Y  
f:M^q ;  
时间已过account closed mP*$wE9b,:  
dCo)en  
F%V|Aa  
Zd-qBOB2L  
更改处应加盖印章alterations require initials YH58p&up  
_jX,1+M  
v9 \n=Z  
(EcP'F*;;y  
3u j|jwL  
6-\Mf:%B  
时间已过effects not cleared #[bosb!R  
-n 7 @r  
X QLP|v;"  
hwM<0Jf   
停止付款payment stopped uQ3sRJi  
<6;M\:Y*T  
|"K%Tvxe  
;>2-  
支票毁损cheque mutilated K\ Wzh;  
Y*@7/2,  
9gA@D%0  
~U w<e~  
汇款||寄钱to remit||to send money IiniaVuQ  
B{\Y~>]Pj  
GDCp@%xW  
;R 6f9tu2  
寄票供取款||支票支付to send a cheque for payment U~=?I)Ni  
(ORbhjl  
X[Iy6q t  
3~fi#{  
寄款人a remitter 8G)~#;x1  
=p@2[Uo  
ZN H-0mk  
egsP\ '  
收款人a remittee NUM!'+H_h  
%qcCv9  
{$EX :ID  
D?y-Y  
国外汇票foreign Bill 0fstEExw  
r3x;lICx-  
f-#:3k*7S  
l'm|**  
国内汇票inland Bill U;3t{~Ym  
}],l m  
f~l pa7  
nZ=[6?  
跟单汇票documentary bill 28v^j*=* \  
\ o2oQ3  
zW\a)~ E  
 R<1%Gdz  
空头汇票accommodation bill E[t[R<v,P!  
`\:Ede  
zU[o_[+7^  
]4B;M Ym*  
原始汇票original bill t$qIJt$  
\roJf&O }  
3US`6Y"  
ta.Lq8/  
改写||换新票据renewed bill Ruq;:5u  
\x$`/  
?`OF n F,K  
t0cS.hi  
即期汇票sight bill||bill on demand m~;.kc  
YL`MLt4MC  
V %[t'uh  
f\?Rhyz  
…days after date||…days after date…日后付款 W`LG.`JW  
ir}*E=*  
nv0D4 t  
uB\UIz)e  
…months after date||…months after date…月后付款 /)v+|%U  
a(IE8:yU`  
X)(K|[  
R%LFFMVn  
见票后…日付款…days after sight||…days sight 3W ]zLUn  
f.` 8vaV  
k2lo GvBJ  
S7j(4@  
见票后…月付款…months after sight||…months sight "< Di  
C:&Sk\   
e`a4Gr  
1r4NP  
同组票据set of bills m%eCTpYo  
{88|J'*L  
GYy8kp84  
5WHqD!7u  
单张汇票sola of exchange||sole of exchange KiMlbF.~V  
8S#&XS>o  
r]}6iF.  
s`Z.H5V>\  
远期汇票usance bill||bill at usance |,KsJ2hD  
|H8C4^1Rq  
"Cvr("'O  
5KbPpKpd  
长期汇票long bill r9-ayp#pC  
X9c <g;  
F~fN7<9R  
s hq +  
短期汇票short bill Xa-TNnws?  
X:f5t`;  
0 GFho$f  
e|SN b*_  
逾期汇票overdue bill vx6lud0k}  
a{^ 2c!  
 6ym$8^  
Y]~-S  
宽限日期days of grace 5s%e9x|kP  
TUGD!b{  
Xsn M}  
(VkO[5j  
电汇telegraphic transfer (T.T) |ggtb\W  
_H}hK kG+  
V]]!0ugvk(  
Nz"K`C>/  
邮汇postal order||postal note (Am.)||post office order||money order i,;a( Sy4  
*\+oe+3  
V"gKk$j7  
bF G?mG:  
本票promissory note (P/N) ZLVgK@ l  
1H%p|'FKA  
kwww5p ["  
Q|VBH5}1O  
押汇负责书||押汇保证书letter of hypothecation  $AZ=;iP-  
#u"@q< )  
PGZe'r1E9  
s9Tn|Pm+!\  
副保||抵押品||付属担保物collateral security $\k)Y(&  
LH`$<p2''r  
"`S?q G  
2ZbSdaM=  
担保书trust receipt||letter of indemnity '9qyf<MlY  
>X[:(m'  
-=lL{oB1  
C\Ob!sv%H  
承兑||认付acceptance @az<D7j2  
| " b|Q  
247vU1  
0%|)=T3Slu  
单张承兑general acceptance \Lbwfd=  
[ (3 %$?[  
xU{0rM"  
&_@M 6[-  
有条件承兑qualified acceptance ^G5fs'd  
Zy)iNNtn  
3*{l^<`:gA  
Jv%)UR.]  
附条件认付conditional acceptance ]A\qI>,  
BTO l`U  
9J_vvq`%`  
S<*1b 6%D  
部分认付partial acceptance   iYdg1  
    
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