论坛风格切换切换到宽版
  • 4477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。   ]7 qn&(]  
会计报表statement of account 8MHYk>O~{G  
`[hc{ynO|  
}T@^wY_Ow  
 oCE=!75  
往来帐目account current l(-We.:(  
R,mOV8y"W[  
]*I:N  
VO _! +  
现在往来帐||存款额current accout z 6~cm6j  
V3%" z  
 ~H[  
*R] Ob9X  
销货帐account sales  %2 A-u  
/.Yf& 2X\  
N=1zhI:VaQ  
;x 9_  
共同计算帐项joint account q^:>sfd  
s@USJ4#  
cL31g_u  
+_.k\CRms  
未决帐项outstanding account w! J|KM  
;7id![KI4  
`Gct_6  
tDW W 4H  
贷方帐项credit account||creditor account 3 [R<JrO  
EV1x"}D A_  
.hBq1p  
gZa/?[+  
借方帐项debit account||debtor account }6;K+INT  
D?+\"lI  
(IlHg^"  
XRZj+muTZ  
应付帐||应付未付帐account payable PI KQ}aq=  
$]V,H"  
4 & r5M  
<evvNSE  
应收帐||应收未收帐account receivable Ttr)e:  
RMinZ}/  
vNMndo!  
bW"bkA80  
新交易||新帐new account j7(sYo@x7  
!n;0%"(FH  
} tq  
o!R.QI^2VT  
未决帐||老帐old account #Tc]L<."  
p>4tPI}bf  
H1?t2\V4  
[NG~FwpRf  
现金帐cash account bjn: e!}  
06ndW9>wD)  
r7Vt,{4/  
&cZQ,o  
流水帐running account t0*kL.  
2TFb!?/RQ  
6Zr_W#SE  
mf~Joluc J  
暂记帐||未定帐suspense account $|kq{@<  
D4@).%  
o#"U8N%r  
#7 )&`  
过期帐||延滞帐overdue account||pastdue account l#%qF Db  
Ro}7ERA  
NCrNlH IF  
PK C}!>2  
杂项帐户sundry account *~h@KQm7  
z3n273W>6  
s3(mkdXv  
:Dt]sE _d  
详细帐单||明细表detail account a+HGlj 2>  
fL^$G;_?3  
{ l E\y9  
/)%$xi  
呆帐bad account v3p0  
9"W 3t]  
F"-u8in`  
:P2{^0$  
会计项目title of account V 4#bW  
w3 n6md  
?|i C-7{8L  
_p^?_  
会计薄||帐薄account-book #QUQC2P(~  
zIzL7oD  
!_?K(X~/  
w"Q/ 6#!K  
营业报告书||损益计算表account of budiness||business report w@![rH6~F  
dguN<yS- E  
0?$jC-@k:  
+g9C klJ  
借贷细帐||交验帐account rendered \CU-a`n  
(]@yDb4  
_J,lF-,  
V}Ok>6(~  
明细帐account stated }5Zmc6S{  
HZawB25{  
#Dz. 58A  
r!N> FE  
与…银行开立一户头to open an account with 67tB 8X  
@<TC+M5!  
YHp]O+c  
. ),Fdrg  
与…银行建立交易to keep account with Hhzi(<e^  
/;X+<Wj  
9cIKi#Bl  
;hV-*;>  
继续记帐to keep account 0Yk$f1g  
@oNYMQ@)d  
L^FQ|?*  
8{- *Q(=/  
与…有交易to have an account with Op_(10|  
WvoJ^{\4N*  
 &*Z" r*  
Ja7yq{j  
作成会计帐||有往来帐项to make out an account with u2E}DhV  
?mp}_x#=  
\S_o{0ZY}  
D[ v2#2  
清算||清理债务to make up an account Xk(p:^ R  
jmBsPSGIC  
0woLB#v9  
z.T>=C  
清洁帐目||与…停止交易to close ones account with K^Ho%_)  
Jm`{MzqL  
Z]SUr`Z  
M:*)l(  
结帐to close an account wZg~k\_lF  
"oT&KW   
nIqNhJ+  
h:=W`(n5u  
清理未付款to ask an account||to demand an account p_B5fm7#6W  
WkMB  
s$V z1B  
(:>Sh0.  
结清差额to balance the account with ^2`*1el  
'j9x(T1M1  
r'<!wp@  
E#~J"9k98  
清算to settle an account||to liquidate an account||to square an account t iPZ.a~k  
a|-ozBFR  
O %1uBc  
Tl L,dPM  
审查帐目||监查帐目to audit an account $}t;c62  
pS~=T}o  
nC}Y+_wo0  
bo-lT-I  
检查帐目to examine an account `PtfPt<{  
Pyp#'du>  
LO;6g~(1  
WCP2x.gb5  
转入A的帐户to charge the amount to As account )@],0yL  
wz{&0-md*'  
{#,?K  
}2''}-Nc  
以计帐方式付款to pay on account ";Q}Gs}  
}BWT21'-Y  
@6Z6@Pq(xQ  
.|i/ a%J  
代理某人||为某人on ones account||on account of one +' SG$<Xv  
wln"g,ct  
v(]dIH  
{ceY:49  
为自己计算||独立帐目on ones own account )C$pjjo/`  
@2~;)*  
{Fvl7Sh  
`h~-  
由某人收益并负风险on ones account and risk||for ones account and risk 0D/7X9xg9+  
a(AYY<g  
^|(VI0KO  
m[nrr6 G"  
由某人负担for ones account||for account of one OCu/w1 bc  
7.tIf <^$P  
@!*I mNMI  
Z3f}'vr  
按某人指示||列入某人帐户by order and for account of one 1cS*T>`  
4t 0p!IxG  
\;1nEjIA  
qS?^(Vt|R  
列入5月份帐目for May account A}[x ))r  
sn8l3h)  
eyy%2> b  
~!P&LZ  
编入某中帐项下to pass to the account of||to place to the account of "%w E>E  
]4B&8n!  
p2hPLq  
3F$N@K~s  
寄出清算书to send in an account||to send in render an account sZ0)f!aH:_  
-ZoAbp$  
]] T,;|B  
v,Z?pYYo  
支票薄cheque book Yv3 P]6c.  
)O8w'4P5  
,MUgw w!.  
SP;1XXlL  
支票陈票人cheque drawer |(=b  
n2Y a'YF  
W^i[7 r  
_e "  
持票人cheque holder ;pqS|ayl  
*9US>mVy  
~&D5RfK5f  
P:UR:y([  
不记名支票cheque to bearer||bearer cheque KB$Y8[  
<CWOx&hr  
$49;\pBZ l  
0GQKM~|H  
记名支票||认人支票cheque to order Pu(kCH{  
S<g~VK!Tt  
WH<\f |xR  
F1/BtGvQE  
到期支票antedated cheque y24/lc  
rxOv Y F  
6 )lWuY]e  
2+yti,s+/  
未到期支票postdated cheque j2oU 1' b  
F#z1 sl'  
n`D-?]*  
$\L=RU!c}  
保付支票certified cheque w$aejz`[  
]Aj5 K  
{5 (M   
d~y]7h|  
未获兑现支票,退票returned cheque b@B\2BT  
d!y_N&z|(  
/}S1e P6  
wq]vcY9^  
横线支票crossed cheque T+>W(w i  
C#. 27ah  
VP^{-mDph  
x5k6"S"1,  
普通横线general crossing ?>mpUH  
h5lngw  
A",R2d  
o`nJJ:Cxq-  
特别横线special crossing C\* 0621  
< fYcON  
D 1(9/;9  
54Vb[;`Kkb  
空白支票blank cheque }ok'd=M  
G%T<wKD<  
ODKS6E1{  
oot kf=  
失效支票,过期支票stale cheque 7TA&u'  
X3l6b+p  
,<;.'r  
S^r[%l<'n  
普通支票open cheque hmI> 7@&  
ZFtN~Tg  
=_[Ich,}  
Fyc":{Jd  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount `eKFs0M.  
;W3c|5CE  
BLb'7`t  
c1 1?Kq  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges jsq|K=x,  
wpOM~!9R  
8|Wl|@1(  
E#\'$@8j  
支票换现金||兑现to cash a cheque ' Ecd\p  
21hTun"W  
;JX2ebx  
vH@b  
清理票款to clear a cheque X`7O%HiX/`  
AZnFOS  
&zHY0fxX  
Kk>va->R  
保证兑现to certify a cheque Ca3 {e1  
*-@@t+3  
sbV_h;<  
DK<}q1xi  
填写支票数额to fill up a cheque sd |c/ayh~  
G.qjw]Llf  
/?S,u,R  
VQbKrnX  
支票上划线to cross a cheque ki]i[cdk  
_ Uv3g lK  
U)SQ3*j2D  
hlHle\[ds  
开发支票to make out a cheque SKVQ !^o  
Yz>8 Nn'_  
XpdjWLO]C<  
Jg@eGs\*  
签发支票,开立支票to draw a cheque||to issue a cheque nDXy$f8  
Cp#}x1{  
T>m|C}yy  
-9(nsaV  
透支支票to overdraw a cheque [UB]vPXm$  
&IFX U2t}  
wArzMt}[  
/[|A(,N}{  
背书支票to endorse a cheque B &)wJG  
~ \ Udl  
 bRx}ih  
KvlLcE~`o  
请付票款||清付票款to pay a cheque||to honour a cheque *m&(h @l  
$wqi^q*)  
nk+9 J#Gs  
cN| gaL  
支票退票to dishonour a cheque ^/7Y3n!|3  
u@kr;^m  
!3Q^oR  
@*JS[w$1  
拒付支票to refuse a cheque DC =XPn/V  
6"V86b0)h}  
zmU>   
`YK#m4gc  
拒付支票to stop payment of a cheque z?(QM:  
D__*?frWpW  
I(+%`{Wv  
Ml+O - 3T  
提示要求付款to present for payment <is%lx(GDX  
8-q4'@(  
Wp//SV  
KOD%>+vG$  
见票即付持票人payable to bearer g;!,2,De}  
M;E$ ]Z9  
UvVq#<-  
^-K ~y  
支付指定人payable to order k E-+#p  
EV N:3  
^vo]bq7  
tN&X1  
已过期||无效out of date||stale oY7 eVuz  
{_X&{dZLX  
]}BT'fky#  
qr?RU .W  
请给出票人R/D||refer to drawer 7 JVonruaR  
pAc "Wo(Q  
w(nQ:;oC  
`6y\.6j  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds i,y7R?-K  
KJ8Qi+cZ  
*@[+C~U  
 Ml9  
文字与数字不一致words and figures differ /7Ft1f  
cy#N(S[ 1  
mf)E%qo  
s%t =*+L\  
支票 {&.?u1C.\  
(c9!:  
时间已过account closed };]f 3  
&BQ%df<y\  
+ zSdP2s  
R?+:Js/  
更改处应加盖印章alterations require initials Dhp|%_>  
XB\n4 |4  
3ypf_]<  
JiCy77H  
=idZvD  
2f.4P]s`T  
时间已过effects not cleared F[==vte|  
\k*h& :$  
-gb'DN1BG  
;>B06v  
停止付款payment stopped !gFUC<4bu  
</Ry4x^A  
/&G )IY]g  
6O'6,%#  
支票毁损cheque mutilated I xE }v%&  
"3:TrM$|A  
LkIbvJCV  
Y!lc/[8  
汇款||寄钱to remit||to send money xsSX~`  
Zywx.@!  
wT-@v,$  
Com`4>0>I  
寄票供取款||支票支付to send a cheque for payment J9yB'yE8  
{]dH+J7  
gPg2Ve0Qy  
Z;nUS,?om  
寄款人a remitter $(eqZ<y  
bdkxCt  
6`;+|H<$  
g\f oBK:GE  
收款人a remittee f/RDo4  
*'nZ|r v  
keL!;q|r-)  
Ld3!2g2y7&  
国外汇票foreign Bill lM-*{<B  
wQ/Z:  
5WG:m'$$  
+2S#3m?1  
国内汇票inland Bill Gmp`3  
6b9 &V`  
3Mt Alc0xp  
)NC kq~M  
跟单汇票documentary bill B[nkE+s  
%H'*7u2  
;m cu (J  
_4#&!b6  
空头汇票accommodation bill Tx\g5rk  
Wg ?P"  
N_),'2  
=F rbhh57  
原始汇票original bill H{nYZOf/  
j: /cJt  
J{bNx8.&  
d65t"U  
改写||换新票据renewed bill yCOIv!/zy  
lc2RMu  
mFXkrvOf,  
' 5%`[&  
即期汇票sight bill||bill on demand W:z!fh-  
aj)?P  
Z-B b,8  
y:3d`E4Xw  
…days after date||…days after date…日后付款 gaXKP1m^  
JDy;Jb  
v5N2$Sqp*  
.&Ok53]b  
…months after date||…months after date…月后付款 -L%2*`-L$  
DTR/.Nr'K  
u  t4+c0  
'fkaeFzOl  
见票后…日付款…days after sight||…days sight K0Z q )<  
5zBayJh#  
hpVu   
SS/t8Y4W  
见票后…月付款…months after sight||…months sight 9x40  
2>bV+[@B  
3Ta<7tEM  
f8'$Mn,  
同组票据set of bills HAr_z@#E  
+\O[)\  
`bF] O"  
>&3ATH;&(  
单张汇票sola of exchange||sole of exchange w(xRL#%  
tSvklI  
bG6<=^  
p!~{<s]  
远期汇票usance bill||bill at usance :9Vd=M6,  
Y[yw8a  
XN=Cq*3}  
Jqt&TqX@s  
长期汇票long bill 0u"/7OU  
mzX <!  
o-D,K dY  
i!=2 8|_  
短期汇票short bill BOQeP/>  
N3`W%ws`~  
U8 b1 sz  
Fc"&lk4e  
逾期汇票overdue bill C,!}WB@VME  
OJ'x>kE  
/<s $Am  
b:iZ.I  
宽限日期days of grace P;dp>jL  
Q&9%XF uM  
iC{~~W6  
Q:x:k+O-  
电汇telegraphic transfer (T.T) $qx&\@O  
D-8>?`n\  
%YaUc{.%  
Q l $t  
邮汇postal order||postal note (Am.)||post office order||money order BU="BB/[  
=!#i C?I  
7Pc0|Z/  
h CLXL  
本票promissory note (P/N) `37GVo4  
$nOd4{s_  
YW}1iT/H  
Qw$"W/&X  
押汇负责书||押汇保证书letter of hypothecation Y"uFlHN&i  
QS~;C&1Hl  
P'Fy,fNg  
e<> Lr  
副保||抵押品||付属担保物collateral security >q&Q4 E0  
lbES9o5  
h]94\XQ>$  
vl@t4\@3  
担保书trust receipt||letter of indemnity Hr$oT=x[  
jz[|rwAp  
Or9@X=C  
^/W 7Xd(s  
承兑||认付acceptance {I |k@  
 afEp4(X~  
kC R)k=*  
16\U'<  
单张承兑general acceptance {/BEO=8q2  
f=}Mr8W '  
~^.&np h  
oT5xe[{yj  
有条件承兑qualified acceptance rI}E2J  
&bJ98 Nxl  
@"s\eL,r  
J1<fE(X  
附条件认付conditional acceptance Q:~w;I  
(nrrzOax  
]tZ5XS  
R7KQ-+Zb  
部分认付partial acceptance   kXC.rgal  
    
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