论坛风格切换切换到宽版
  • 2082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。   P];JKE%  
会计报表statement of account ]Pn !nSg  
cd;NpN  
o7&4G$FX~  
e`{0d{Nd  
往来帐目account current 6*GjP ;S =  
PM$Ee #62R  
&;H{cv`  
e1 *__'  
现在往来帐||存款额current accout xSpC'"   
d_}a`H  
jj\[7 O*  
V'Y{v  
销货帐account sales ]0c P ml  
IN^9uL]B  
\9)[ #Ld  
D_|B2gdZY  
共同计算帐项joint account FYPz 4K  
.BTx&AqU  
VmQh$&h  
o}8{Bh^  
未决帐项outstanding account d+z[\i  
FyD.>ot7M  
OsW"CF2  
VlW9UF-W  
贷方帐项credit account||creditor account Zcd7*EBdx  
6X+}>qy  
i8V 0Ty4~N  
~] =?b)B  
借方帐项debit account||debtor account !"4w&bQ  
}$&WC:Lg  
#dJ 2Q_2  
-oBI+v&  
应付帐||应付未付帐account payable RJ J1  
d5xxb _oE  
9rj('F & 1  
p?rK`$U+J  
应收帐||应收未收帐account receivable Y4~vC[$ x'  
O OlTrLL  
0*(K DDv  
q G ;-o)h  
新交易||新帐new account #0MK(Ut/  
|i)lh_iN  
O4+F ^+qN  
9\5 1Z:>  
未决帐||老帐old account lC9S\s  
HY;oy(  
=Q?f96T  
#MTj)P,  
现金帐cash account SfI*bJo>V  
dt-K  
OCx5/ 88X  
2:J,2=%  
流水帐running account }z'DWp=uN  
>a]t<  
G:+16XCra  
GAU!_M5N  
暂记帐||未定帐suspense account IhW7^(p\  
gg8c7d:Q  
;/Q6 i  
5-p.MGso  
过期帐||延滞帐overdue account||pastdue account J/S{FxNe]  
/_OOPt=G  
w??c1)  
6+%-GgPf  
杂项帐户sundry account npj/7nZj  
]V<"(?,K  
agY5Dg7  
N$'>XtO  
详细帐单||明细表detail account %8Yyj{^!(  
aF])"9  
;QidDi_s>  
aYj%w  
呆帐bad account AP@<r   
A70(W{6a9@  
??I:H  
.}p|`3 $P  
会计项目title of account nO_!:6o".  
=jUnM> 23  
$I(}r3r  
no3Z\@%  
会计薄||帐薄account-book {&`VGXG  
{5 Kz'FT  
lM&UFEl-\  
Y`]rj-8f0B  
营业报告书||损益计算表account of budiness||business report 6h@ +?{F.  
\1{_lynD  
a 2Et,WA%  
)d_U)b7i  
借贷细帐||交验帐account rendered JX&~y.F  
++k J\N{  
28+HKbgK  
j]4,6` b\  
明细帐account stated {_Np<r;j<  
iPkT*Cl8  
@WJf)  
a|z1K  
与…银行开立一户头to open an account with s[Gswd  
9F)W19i.  
0lf"w@/  
9/Wn!Ld  
与…银行建立交易to keep account with e#m1 X6$.e  
r"[L0Cbb  
[U']kt  
`r9^:TMN  
继续记帐to keep account 6>lW5U^yA\  
P|v ?  
7H?! RYrx  
]]3Q*bq4  
与…有交易to have an account with 5IO3 %p?  
K]MzP|T,  
]eD[4Y\#t  
|} 9GHjG  
作成会计帐||有往来帐项to make out an account with _[0I^o  
ME,duY/>Q  
klo^K9!  
iI} nW  
清算||清理债务to make up an account _&=9Ke  
WSSaZ9 =  
',%5mF3j  
>["Kd.ye  
清洁帐目||与…停止交易to close ones account with Jb 6&  
<@%ma2  
Up u%.[7  
lvG3<ls0K$  
结帐to close an account I>!|3ElT  
!Am =v =>  
" _mmR M  
{6DpPw^"  
清理未付款to ask an account||to demand an account ELD +:b  
7~L|;^(  
np= J:v4  
cUYX1a)8  
结清差额to balance the account with VgUvD1v?}  
gMCy$+?  
sAf9rZt*'  
`c>A >c|  
清算to settle an account||to liquidate an account||to square an account % ghJ*iHR  
S [ i$e  
OfW%&LA MQ  
5' ),)  
审查帐目||监查帐目to audit an account qP@L(_=g  
9B& }7kk  
C?bXrG\  
8 `yB  
检查帐目to examine an account La@\q[U{@  
&#$2;-q8+  
j`Tm\!q  
5BZ+b_A>VV  
转入A的帐户to charge the amount to As account ,CN#co  
P: jDB{  
m<~>&mWr  
5X#i65_-  
以计帐方式付款to pay on account ]U#JsMS  
q=J9L Q  
5Gc_LI&v7  
oM-b96  
代理某人||为某人on ones account||on account of one e?|d9;BO  
3KB| NS  
"Wxo[I  
/YS@[\j4  
为自己计算||独立帐目on ones own account -Cg`x=G;z  
r{bgTG  
I=Gr^\x=  
Zjw!In|vC  
由某人收益并负风险on ones account and risk||for ones account and risk EolE?g@l8  
nYo &x'  
<|ka{=T  
' }y]mFpF  
由某人负担for ones account||for account of one ,ZsYXW  
qQwJJjf  
9(i0" hS^  
3Pw %[q=g  
按某人指示||列入某人帐户by order and for account of one U]+b` m  
kq-mr  
ee4KMS  
ly9x1`?$  
列入5月份帐目for May account * [iity  
j=`y  @~  
[1t\|v  
J r=REa0  
编入某中帐项下to pass to the account of||to place to the account of N[- %0  
[i2A {(x  
*C[4 (Dm B  
HQ ELK  
寄出清算书to send in an account||to send in render an account z36brv<_'p  
R (+h)#![  
U^vUdM"  
*93l${'  
支票薄cheque book 3sd{AkD^  
 m^W*[ ^p  
dm/-}  
&;SwLDF"1  
支票陈票人cheque drawer My'9S2Y8nv  
FN{H\W1cf  
[a#?}((  
cKvAR5|  
持票人cheque holder B]+7 JB  
nsM>%+o  
v Ie=wf~D`  
DctX9U(  
不记名支票cheque to bearer||bearer cheque [XA&&EcU  
wdN>KS2!  
tal>b]B;  
Gd]5xl HRU  
记名支票||认人支票cheque to order U]`'GM/x  
e _SoM!;  
%RfY`n  
>x|A7iWn{,  
到期支票antedated cheque %8rr*l5  
,6y-.m7>  
+R{A'Yl[(  
 :V5!C$QV  
未到期支票postdated cheque CWobvR)e  
6Y92&  
,u8ZS|9  
xr7-[)3Q$  
保付支票certified cheque S \yu%=h  
>uP{9kDm  
#'G7mAoA  
( Fjs N5  
未获兑现支票,退票returned cheque pUCEYR  
gavQb3EP  
L XTipWKz  
)n[`Z#  
横线支票crossed cheque $w";*">:0  
rS,* s'G  
4X(1   
/jK17}j  
普通横线general crossing kG|>_5  
P@! Q1pr  
:3E8`q~c1  
0s+rd&  
特别横线special crossing (|ct`KU0#  
o%N0K   
//'xR8Z  
~,`\D7Z3  
空白支票blank cheque 2S7H_qo$  
!)51v {  
>gS5[`xRE  
]VHdE_7)  
失效支票,过期支票stale cheque +i q+  
~NxoF  
f4aD0.K.g|  
x9{Sl[2&  
普通支票open cheque =`7)X\i@z  
>FE QtD~F  
wZ\e3H z  
}~Kyw7?  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount VW<" c 5|  
B9;,A;E};  
(-G(^Tn  
?G%, k LJJ  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 644hQW&W  
[u9S+:7"  
;>QK}#'  
!!D:V`F/d  
支票换现金||兑现to cash a cheque R(7X}*@X  
^JF_;~C  
ay7+H7^|hZ  
V;(*\"O  
清理票款to clear a cheque =-1^K  
>/OXC+=^4  
[#3Cg%V  
}mT%N eS  
保证兑现to certify a cheque Q,M/R6i-  
~M9 n<kmE  
,[K)E  
WHD/ s  
填写支票数额to fill up a cheque [0,q7d?"  
3K'o&>}L  
OD@@O9  
iR}i42Cu  
支票上划线to cross a cheque fb=$<0Ocj  
^2?O+ =,F  
*IO;`k q,;  
ZZ.0'   
开发支票to make out a cheque c 402pj  
!^"!fuoNC  
U*+!w@ .  
t U~H@'  
签发支票,开立支票to draw a cheque||to issue a cheque W0?Y%Da(4m  
*mhw5Z=!  
^>R|R1&  
[XU{) l  
透支支票to overdraw a cheque c wD*>[j  
p~zT Rnm  
0 f#a_  
O t4+VbB6  
背书支票to endorse a cheque X=c ,`&^  
G> {:D'#  
Er+3S@sfq,  
OXCml(>{  
请付票款||清付票款to pay a cheque||to honour a cheque fM[fS?W  
q!h*3mN m  
17[t_T&Ak9  
>fzzrD}]  
支票退票to dishonour a cheque _R<V8g1f  
+nyN+X34 B  
+mQC:B7>  
p2f WL  
拒付支票to refuse a cheque L!Zxc~  
uB&I56  
&T/9y W[L  
<IkD=X  
拒付支票to stop payment of a cheque {c EK z\RX  
T+`GOFx  
$8ww]}K  
<Phr`/  
提示要求付款to present for payment `r0 qn'*  
lG^nT  
7)It1i-  
WF.$gBH"  
见票即付持票人payable to bearer zSvHvs  
yD i d` ym  
i$<v*$.o  
q>lkLHS  
支付指定人payable to order QR"O)lP  
MKYE]D;  
( =/L#Yg_  
bzL;)H4Eo  
已过期||无效out of date||stale \c^jaK5  
RuEnr7gi  
P##(V!YR  
bIl0 rx[`  
请给出票人R/D||refer to drawer -+2xdLa63  
BCDf9]X  
7Z:l;%]K  
WD`{kqc  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 91S b= 9  
k.f:nv5JO  
f6A['<%o  
RpXGgw  
文字与数字不一致words and figures differ lSv;wwEg  
D7 '0o`|  
48*pKbbM4  
mztq7[&-  
支票 >l*9DaZ  
T7nX8{l[RG  
时间已过account closed :v ~q  
F&j|Y>m  
jsht2]iq3K  
_; RD-kv  
更改处应加盖印章alterations require initials ' "p*FN  
g 5N<B+?!i  
/'^>-!8_1  
n& &U9sf?  
nk.E q[08  
H LGy"P  
时间已过effects not cleared hf5SpwxLiH  
1M FpuPJk  
tdK^X1  
\(t>(4s_~  
停止付款payment stopped &8L\FAY0%9  
m|gd9m $,?  
B>2 1A9&  
yp'>+cLa  
支票毁损cheque mutilated rZ4<*Zegv  
]KT,s].  
&Y2P!\\2  
#$T"QL@  
汇款||寄钱to remit||to send money *%+buHe  
 @n'ss!h  
Pt;Ahmi  
[`dipLkr  
寄票供取款||支票支付to send a cheque for payment q9]L!V 9Rv  
S*@0%|Q4r  
QP0X8%+p  
+>({pHZ<S  
寄款人a remitter e!'u{>u  
z3LPR:&Z  
;itg>\ p3  
p[:%Ck"$7  
收款人a remittee m(] IxI  
eR;0pWVl  
<7) 6*u  
]`9K|v  
国外汇票foreign Bill ay[*b_f  
|:BYOxAYZ8  
{Oszq(A  
S*:w\nXP~  
国内汇票inland Bill (j"MsCwE  
cNv c pv  
fdHxrH >*  
9hpM*wt  
跟单汇票documentary bill fdW={}~  
 I ^92b  
L@GD$F=<0  
$4,6&dwg  
空头汇票accommodation bill T6#GlO)8)  
}Cf[nGh|B  
x*)O<K  
;Bi{;>3  
原始汇票original bill Z_+No :F7I  
Fowh3go  
Lcm!e  
X|G+N(`|(  
改写||换新票据renewed bill 4f,x@:Jw  
L,L7WOb A  
&i RX-)^u  
P^-9?u Bno  
即期汇票sight bill||bill on demand 7C^ nk z  
%S ki5q  
*h 6i9V%'  
uD3_'a  
…days after date||…days after date…日后付款 m,O !M t  
b"9,DQB=i  
M+:wa@K l  
g.s oN qt=  
…months after date||…months after date…月后付款 miqCUbcU  
wYG0*!Vj  
8?XZF[D  
cw{[B%vw  
见票后…日付款…days after sight||…days sight { VO4""m  
~yN,FpD  
2=EKAg=S  
!f 6  
见票后…月付款…months after sight||…months sight 37Y]sJrs$  
=ndKG5  
*Cw2h  
-^DB?j+  
同组票据set of bills Nig-D>OS  
AF6'JxG7  
#J_i 5KmXJ  
Z ngJ9js  
单张汇票sola of exchange||sole of exchange Y2n*T KXI,  
%\0 Y1!Hw  
H;1}Nvvd  
pkx>6(Y  
远期汇票usance bill||bill at usance K2 2Xo<3  
.<dmdqk]  
~JpU O~i/  
$(U|JR@  
长期汇票long bill eHR<(8c'f  
U,BB C  
bE~lc}%  
_L":Wux  
短期汇票short bill 2X_ef   
tw66 XxE  
k9n93I|Cm  
at!?"u  
逾期汇票overdue bill 3 6 ;hg #  
>Fz$DKr[  
g:U ul4  
P>|2~YxjU  
宽限日期days of grace "L]_NS T  
S J5kA`  
3QpT O,  
%L3]l  
电汇telegraphic transfer (T.T) +zsya4r  
e+wd>iiB  
Cmj)CJ-  
`Nj|}^A  
邮汇postal order||postal note (Am.)||post office order||money order ,ME9<3 Ac  
N" TD$NrK\  
(&(f`c@I  
JFZ  p^{  
本票promissory note (P/N) ;/@R{G{+~;  
Tx*m p+q  
`c(@WK4  
c+JlM1p@  
押汇负责书||押汇保证书letter of hypothecation ;Peyo1  
AN@Vos Cu  
\IKr+wlN8  
L6^h3*JyD  
副保||抵押品||付属担保物collateral security q`P:PRgM  
c,@6MeKHq  
*D,T}N  
#_d%hr~d  
担保书trust receipt||letter of indemnity t(Uoi~#[  
qb Q> z+c  
]l%j>Vb!L  
{% P;O ?  
承兑||认付acceptance x>^S..K}L%  
Gkl#s7'  
cnR>)9sX  
c\Dv3bF  
单张承兑general acceptance  X_lNnk  
t`  Sh!e  
uyj5}F+O  
rhrlEf@  
有条件承兑qualified acceptance <\5{R@A*6  
3r\QLIr L8  
v,jU9D \  
.NKN2  
附条件认付conditional acceptance DsoF4&>g[B  
{T.VB~C  
$)U RY~;i  
CVm*Q[5s"  
部分认付partial acceptance   >9 iv>  
    
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