论坛风格切换切换到宽版
  • 4649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。   GTgG0Ifeh  
会计报表statement of account (v+nn1,  
>1q W*  
_Vul9=  
Ac{"$P`  
往来帐目account current =BW;n]ls  
F6^Xi"R[  
)(V|d$n  
*m)+|v}  
现在往来帐||存款额current accout A/:^l%y,GZ  
L+VqTt  
di $\\ Ah  
m3[R   
销货帐account sales 4}-{sS}MP  
wyWe2d  
mu`:@7+Yp  
Esx"nex  
共同计算帐项joint account r I)Y W0  
4OX|pa  
Lmh4e zrdH  
e x" E50  
未决帐项outstanding account Cb:}AQ=  
gkkT<hEV=  
K X0{dizZ  
Dfz3\|LJ  
贷方帐项credit account||creditor account 9vX~gh{]~  
Q1hHK'3w  
PiQs Vk  
EGJ d:>k  
借方帐项debit account||debtor account l5; SY  
!g|)?XWc  
)w/ #T  
b~oQhU??"  
应付帐||应付未付帐account payable uUmkk  
q%&JAX=  
VDy2 !0  
f%ThS42  
应收帐||应收未收帐account receivable * z85 2@  
~| CWy  
WK$d<:"  
9$<1<  
新交易||新帐new account R"Ff(1m  
<?8 aM7W7  
yzI`&? P2  
gdr"34%vbM  
未决帐||老帐old account ,76xa%k(U|  
1 >}x9D  
z:gp \  
HgY [Q}7s  
现金帐cash account JJE?!Yvc  
} X|*+<  
~(v7:?  
l4O&*,}l##  
流水帐running account -6KNMk   
'DeI]IeP  
IJ[r!&PY  
"39\@Ow  
暂记帐||未定帐suspense account -/w#f&Y+]8  
Sj(5xa[  
O-uno{Fd*  
 c;6[lv  
过期帐||延滞帐overdue account||pastdue account THN/ /}d  
lq'MLg  
GBg~NkC7.  
Vf*Z}'  
杂项帐户sundry account k.5(d.*(  
V vFMpPi  
#];b+ T  
y]U]b G{  
详细帐单||明细表detail account %$Sm ei  
|&49YQ  
yw@kh^L  
_Jt  
呆帐bad account -ZVCb@%  
' pN[H\Ia  
>))f;$D=  
z?3t^UPW  
会计项目title of account y&&%%3  
Q\moR^>  
ATG;*nIP  
'$q=r x  
会计薄||帐薄account-book R;fev 1mE  
s>1\bio*I  
BS?i!Bm7  
0:-z+`RHE  
营业报告书||损益计算表account of budiness||business report 5j\Kej  
@$Yk#N;&(  
B.KK@  
Aar ]eY\  
借贷细帐||交验帐account rendered TU;AO%5  
Ups0Xg&{  
m%UF{I,  
I8 [ *  
明细帐account stated O3)B]!xL  
df {\O* 6  
{U@"]{3Qx  
Y^C(<N$  
与…银行开立一户头to open an account with C~ ?p85  
`z.sWF|f!O  
 !VXy67  
_zzT[}  
与…银行建立交易to keep account with I Wm@pfC+g  
& P %#  
^hr # 1  
 DZ4gp  
继续记帐to keep account >o%X;U 3  
xwW(WHdC]  
s&+`>  
dcTZL$  
与…有交易to have an account with i 3KAJ@  
F_i "v5#  
W$X r:RU  
r _FI5f  
作成会计帐||有往来帐项to make out an account with o( mA(h  
6xY6EC  
q&O9W?E8dG  
Fe+(+ S  
清算||清理债务to make up an account `sy_'`i>X  
^CM@VmPp  
MRZN4<}9  
]JvjM ,  
清洁帐目||与…停止交易to close ones account with 2yD ?f8P4  
Vq/hk  
)~S`[jV5  
$ %|b6Gr/&  
结帐to close an account Hw toa,  
QFN9j  
5\O&pz@D  
S6C DK:  
清理未付款to ask an account||to demand an account .W$9nbly  
#Ye0*`  
\VI0/G)L  
&~x|w6M]J  
结清差额to balance the account with 7/ fJQM  
Sn 7 h$  
qF-Fc q  
;% i-:<ac  
清算to settle an account||to liquidate an account||to square an account 69Z`mR  
j9w{=( MV  
?5;wPDsK  
F9tWJJUsr  
审查帐目||监查帐目to audit an account E7.{SGH}  
,`'A"]"  
(lq%4h  
^y93h8\y  
检查帐目to examine an account R<hsG%BS(D  
UF\k0oLz  
SO MAs'=  
Sj*W|n\gj  
转入A的帐户to charge the amount to As account s<:) ;-tL  
0LIXkF3^1  
@at*E%T[  
>HzTaXCR[  
以计帐方式付款to pay on account q$s)(D  
:uqEGnEut  
ep`8LQf  
9x(t"VPuS  
代理某人||为某人on ones account||on account of one rTOex]@N  
{K|ds($ 5  
xc05GJ  
,6f6r  
为自己计算||独立帐目on ones own account us u{1&g  
jaVx9FR +  
{A%&D^o)  
9KT85t1#  
由某人收益并负风险on ones account and risk||for ones account and risk Y(ClG*6 ++  
&$#NV@  
k^B7M}  
V' i@N  
由某人负担for ones account||for account of one BvHI}=  
nJ 1<8 p  
$bBUL C  
LW/> %  
按某人指示||列入某人帐户by order and for account of one B4c;/W-  
onS4ZE3B  
,?%o ~  
> >;He7  
列入5月份帐目for May account  ;Yg/y  
<~svy)Cz  
N[DKA1Ei  
,wHlU-%  
编入某中帐项下to pass to the account of||to place to the account of )U0I|dx  
CHL5@gg@>y  
O -p^S  
h ^w# I  
寄出清算书to send in an account||to send in render an account :Fh_Ya0  
"CFU$~  
`Cy;/95m  
|h((SreO  
支票薄cheque book _?bF;R  
{t:*Xu  
>{rD3X"d  
wLg @BSC.  
支票陈票人cheque drawer SpEu>9g&  
=~dX P  
YPw=iF]  
bQu@.'O!k  
持票人cheque holder 0f5)]  
+ eZn  
S6_dmTV*  
 %Rm`YH?  
不记名支票cheque to bearer||bearer cheque :&RpB^]  
4]%MrSjS  
k4"O} jQO  
OPv~1h<[  
记名支票||认人支票cheque to order E-?JHJloU  
H^$7=  
gA2]kZg  
%kQ[z d^  
到期支票antedated cheque ,pdf$) XB  
#g1,U7vv8  
!4$o*{9Lx:  
iTCY $)J  
未到期支票postdated cheque WOYN% 0#  
9; aOUs:<  
<*ME&c gh4  
<sjz_::V8R  
保付支票certified cheque T {F 'Y%  
U/\LOIs  
y" w`yl{_  
ovvg"/>L  
未获兑现支票,退票returned cheque &Z7NF|  
>T^BD'z@'  
TO] cZZ<  
A_5M\iN\  
横线支票crossed cheque 9t&m\J >8;  
]sB%j@G  
<bh!wf6;  
QnIF{TS=  
普通横线general crossing h$$i@IO0  
=UZQ` {  
(<Kf  
73+)> "x>  
特别横线special crossing (:7Z-V2(  
1@^*tffL:  
0?'v|5}  
&2pa9i  
空白支票blank cheque Mqmy*m[U  
M#SGZ~=1r  
<e-hR$  
:b(Nrj&TQ[  
失效支票,过期支票stale cheque xG,L*3c{o  
-JXCO <~k  
IoHYY:[-  
Yj*!t1qm  
普通支票open cheque %I%OHs  
h09fU5l  
jd}-&DN  
p+xjYU4^C  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount j\uPOn8k  
+^ |=MK%  
*orP{p -U  
c(lG_"q6  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges j55OG~)  
HP[M"u  
zdN(r<m9"  
tP|ox]  
支票换现金||兑现to cash a cheque G@1T!`  
]4)$dQ59  
kaNK@a=e|/  
ac/<N%  
清理票款to clear a cheque /jd.<r=_I  
=_vW7-H  
d0G d5%  
 *#sY-Gd  
保证兑现to certify a cheque Q=F4ZrNqD  
L9,O,f  
ifcC [.im  
dC 8,  
填写支票数额to fill up a cheque aQL$?,  
=.t3|5U8  
rLI );!^-  
-zH` 9>J5|  
支票上划线to cross a cheque L~&r.81  
xC-&<s  
Tu}?Q. pKo  
yMKVF`D*  
开发支票to make out a cheque kZ<"hsh,Y'  
1p COLC%1  
FYX" q-Z  
+y9WJ   
签发支票,开立支票to draw a cheque||to issue a cheque ZRj&k9D^U  
U$wD'v3pw  
K]C@seF`  
+YCKd3/   
透支支票to overdraw a cheque nlR7V.  
;;7: l,vy  
lD@`xq.M;  
6w4}4i  
背书支票to endorse a cheque 3s$vaV~(a  
>\ x!a:}  
?j@(1",=&  
[^ eQGv[S  
请付票款||清付票款to pay a cheque||to honour a cheque V8" m_  
_REAzxe S  
h0;R*c  
V D.T=(  
支票退票to dishonour a cheque whh#J (  
GfL: 0  
L<[%tvV  
\??20iz  
拒付支票to refuse a cheque 3u~V&jl  
)6:1`&6  
#Mrc!pT]xy  
V~"-\@  
拒付支票to stop payment of a cheque O("13cU  
((mR' A|`  
R 9b0D>Lxt  
W9/HM!  
提示要求付款to present for payment ISi^BFU  
7L$\S[E  
V[ 'lB.&t  
#-8%g{  
见票即付持票人payable to bearer tM3Q;8gB!  
\<W/Z.}/  
U~q2j#pJ  
IT:8k5(L5j  
支付指定人payable to order }5]7lGR  
dd:vQOF;  
AY_GD ^  
QHgkfo  
已过期||无效out of date||stale Vi'zSR28Z  
S$NJmXhx5  
j kV9$W0  
 {B7${AE  
请给出票人R/D||refer to drawer >Q[3t79^  
pmgPBiU>  
jAak,[~;  
<KBS ;t="1  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h8hyQd$!  
Ff&k K5} q  
*~Sv\L  
rBZ0Fx$ /[  
文字与数字不一致words and figures differ c)4L3W-x=  
IH3Nkpsg  
=+w!fy  
g+3_ $qIQ+  
支票 vC!B}~ RG  
ErxvGB(2  
时间已过account closed a7n`(}?Y  
2"IDz01ne  
UT_kw}1 o  
a [@Y >  
更改处应加盖印章alterations require initials )LTX.Kg  
/Csk"IfuO  
Y T'olk  
4)? s?+  
{h0T_8L/  
lx :.9>  
时间已过effects not cleared _0"s6D$  
REWW(.3o  
;$'D13  
& X#6jTh+  
停止付款payment stopped W<>R;~)  
 wWQt  
VWrb` p@  
bMB*9<c~  
支票毁损cheque mutilated G124! ^  
6k`O  
3L:SJskYR  
|J$ Bj?  
汇款||寄钱to remit||to send money /<1zzeHRSD  
{Kz!)uaC  
/Xl(>^|&  
*yYeqm  
寄票供取款||支票支付to send a cheque for payment &Gs/#2XQ  
{LBL8sG  
@]etW>F_  
r-o+NV  
寄款人a remitter IO7cRg'-F  
lUd4`r"  
.f&Z+MQ  
`#4q7v~>oe  
收款人a remittee CbFO9q  
YRQ?:a{H  
>dXB)yl  
p ^ ONJL  
国外汇票foreign Bill + cZC$lo  
O Ke 9/._  
8ib e#jlg  
{01^xn.  
国内汇票inland Bill !m8T< LtMl  
kn+@)3W:*  
/0b7"Kr  
Q w)U  
跟单汇票documentary bill s9SUj^  
gfiFRwC`v  
a]!u go}  
iUq_vQ@} }  
空头汇票accommodation bill =R*IOJ  
C!Jy;Z=+u  
Wr`<bLq1vs  
pnUL+UYeM  
原始汇票original bill 9Zr6 KA{  
?}HZJ@:lB  
gZ  {  
t y%Hrw  
改写||换新票据renewed bill XeAH.i<  
LlbE]_Z!U%  
FOuPj+}F  
"u"?~  
即期汇票sight bill||bill on demand J vtbGPz  
|b|bL 7nx  
 '5P:;zw  
8oP"?ew#  
…days after date||…days after date…日后付款 MAgox q~;V  
OUm,;WNLf  
-QQU>_  
<!~NG3KW[>  
…months after date||…months after date…月后付款 ER<Z!*2  
[} "m4+  
Z7dVy8J  
s&-dLkis{u  
见票后…日付款…days after sight||…days sight ],f%: ?%50  
nD{{/_"'  
5Yx 7Q:D  
,)t/1oQ}>^  
见票后…月付款…months after sight||…months sight C33=<r[;N<  
,Z[pLF  
^W[3Ri G  
OJ)XJL  
同组票据set of bills x)e(g}n  
g|x* sZR~Y  
W%K=N-kE_  
(.9H1aO46|  
单张汇票sola of exchange||sole of exchange `xFgYyiQd  
bVds23q  
+Pb@@C&  
@}A3ie'w  
远期汇票usance bill||bill at usance Kl*/{&,P  
dqw0ns.2  
-K iI&Q  
Ny 7vId  
长期汇票long bill O29GP s  
s"0Hz"[^=  
:74G5U8%  
| < - t  
短期汇票short bill W^1)70<y  
)<^G]ajn  
e&F=w`F\  
|=sjG f  
逾期汇票overdue bill 2<^eVpNJR  
~{npG  
m~vEandm  
!+ ??3-q  
宽限日期days of grace <l^#FH  
&uG@I=}TIY  
UJrN+RtL  
=_,j89E  
电汇telegraphic transfer (T.T) 3b1%^@,ACy  
B7nm7[V  
G'6f6i|<I@  
D? FWSv  
邮汇postal order||postal note (Am.)||post office order||money order =42NQ{%@;  
Hp-vBoEk  
-^= JKd &p  
<|4L+?_(&  
本票promissory note (P/N) ~X1<x4P\  
U#F(%b-LC  
-n`2>L1  
"AHuq%j  
押汇负责书||押汇保证书letter of hypothecation OT}^dPQe  
-5Ln3\ O@  
Xm[Cgt_?  
9l:vVp7Uk  
副保||抵押品||付属担保物collateral security 9c=`Q5  
qwHP8GU  
6yXMre)YV  
NIxtT>[+3  
担保书trust receipt||letter of indemnity A>QAR)YP  
x.aqy'/`  
5tm:|.`SQ  
(t2vt[A6ph  
承兑||认付acceptance n_46;lD  
c"^g*i2&0  
_&/2-3]\B  
WOuk> /  
单张承兑general acceptance rd4mAX6@  
R(<_p"9(  
]ag^~8bG @  
55vI^SSA  
有条件承兑qualified acceptance tf?"AY4  
.*g^ i`  
s f<NC>-  
3d*wZ9qz  
附条件认付conditional acceptance nO .:f  
h9WyQl7  
+"Mlj$O  
OK=ANQjs(  
部分认付partial acceptance   nSeb?|$D6  
    
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