论坛风格切换切换到宽版
  • 3766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。   \0vs93>?  
会计报表statement of account hRMya#%-  
aNA  ]hl  
q;UGiB^(A  
`5!AHQ/  
往来帐目account current H \'1.8g/  
:wG )  
Y B,c=Wx  
jsx&h Y%(  
现在往来帐||存款额current accout zWH)\>X59  
BC\W`K  
1vxQ`)a  
 g[bu9i  
销货帐account sales tP"6H-)X&  
TiF+rA{t  
;<_a ,5\Q  
}2iR=$2  
共同计算帐项joint account (m6V)y  
x/wgD'?  
xVgm 9s$"c  
/sj*@HF=  
未决帐项outstanding account r7L.W  
,II3b( l  
kD?@nx>  
3W]gn8  
贷方帐项credit account||creditor account <i]0EE }%  
L`X5\D'X  
&9|L Z9K  
{dm>]@"S  
借方帐项debit account||debtor account GC'e  
l#%7BGwzY  
&1R#!|h1W  
,B_c  
应付帐||应付未付帐account payable ^g5E&0a`g  
jT}={[9b  
bX,#z,  
Z)2d4:uv  
应收帐||应收未收帐account receivable CtV|oeJ  
r-TrA$k  
MIn_?r  
74MxU  
新交易||新帐new account 6@t &  
GqR |hg  
/t`\b [  
E #B$.K  
未决帐||老帐old account #QIY+muN  
2[HPU M2>  
*OznZIn  
V7r_Ubg@K  
现金帐cash account M<d!j I9)  
p:5NMo  
Y0T:%  
s)`(@"{  
流水帐running account _ +NjfF|  
kLF`6ZXtd  
F8"J<VJ7  
Q?1J<(oq9  
暂记帐||未定帐suspense account ",D!8>=s  
< kPNe>-f  
P.C?/7$7Z+  
v/9ZTd  
过期帐||延滞帐overdue account||pastdue account A|S)cr8z  
yn_f%^!G  
> Zs!  
,]7ouH$H}  
杂项帐户sundry account 6?~9{0  
^4+NPk  
d"06 gp  
!p!Qg1O6o  
详细帐单||明细表detail account l<GN<[/.+  
5WJ ~%"O  
=eUKpYI  
c x$h"  
呆帐bad account U Me?nAC  
xc 1d[dCdp  
I`X!M!dB)  
vj%"x/TP  
会计项目title of account wbAwmOiZ  
`G1"&q,i  
vJ}WNvncVF  
2HmK['(  
会计薄||帐薄account-book v:QUwW  
j Vd`J  
* 3fl}l  
=VzJ>!0  
营业报告书||损益计算表account of budiness||business report ?Y3i-jY  
[*p;+&+/ZM  
c-(RjQ~M5  
:_6o|9J\t  
借贷细帐||交验帐account rendered g;'S5w9S  
wGNE b  
1C{0 R.  
4X]/8%]V  
明细帐account stated CLzF84@W=  
1>rQ).eT  
tj~r>SRb+  
rIPfO'T?  
与…银行开立一户头to open an account with o #\L4P(J  
qsW&kW~  
b4cTn 6  
Awxm[:r>^  
与…银行建立交易to keep account with s_/@`kd{  
=o~+R\1ux+  
ocWl]h].  
JI]Lz1i  
继续记帐to keep account ]pBEoktp  
.O1w-,=  
>^Wpc  
F t11?D B  
与…有交易to have an account with =Pw{1m|k  
1[O cZ CS  
PL&> p M  
" $farDDoF  
作成会计帐||有往来帐项to make out an account with H!]&"V77  
lwX9:[Z  
g $Y]{VM.J  
x)dLY.'|  
清算||清理债务to make up an account "[~yu* S  
h<3b+*wYJC  
g4=1['wW  
Yq00<kIDJ  
清洁帐目||与…停止交易to close ones account with ~/K&=xE  
ME]4tu  
X,l7>>L{g  
Xydx87L/-e  
结帐to close an account KJoa^e;~  
,\"x#Cc f  
VVch%  
bT2c&VPCE  
清理未付款to ask an account||to demand an account 9`/e= RL  
g]L8Jli  
v\6.#>NQ  
GBb8 }lx  
结清差额to balance the account with j1g$LAe  
^2$b8]q  
&%j`WF4p  
A+M4=  
清算to settle an account||to liquidate an account||to square an account Ur< (TM  
J&~I4ko]  
/ojwOJ  
YT!iI   
审查帐目||监查帐目to audit an account & n@hD7=(  
@JhkUGG]p  
Q" h ]p  
seK;TQ3/7  
检查帐目to examine an account c!6v-2ykv  
_@XueNU1hS  
0qFO+nC  
==?wG!v2h  
转入A的帐户to charge the amount to As account L@[}sMdq(  
n^;-&  
2*w`l|Sx  
yO7H!}y_  
以计帐方式付款to pay on account !O!:=wq  
Zc_F"KJL  
%1k"K~eu  
> Vq07R  
代理某人||为某人on ones account||on account of one ]SA/KV   
.$cX:"_Mk  
&&<l}E  
3n7>qZ.d  
为自己计算||独立帐目on ones own account @*xP A  
],!}&#|  
a] c03$fK  
'j'6x'[> ]  
由某人收益并负风险on ones account and risk||for ones account and risk ,ov$` v  
,|$1(z*a{c  
"})OLa  
WNjG/U  
由某人负担for ones account||for account of one J3aom,$o  
<Ffru?o4j  
>?JUGXAi'{  
'@KH@~OzRS  
按某人指示||列入某人帐户by order and for account of one aO inD  
<e 9d5-2  
u8?$ W%eW  
|4/rVj"  
列入5月份帐目for May account 5#f_1 V  
Ew.6y=Ba  
gAEB  
^"lEa-g&  
编入某中帐项下to pass to the account of||to place to the account of #o~C0`8!B=  
7R5ebMW V  
:_HdOm  
`j'1V1  
寄出清算书to send in an account||to send in render an account T-4dD  
E Y !o#m  
f\$_^dV  
!} x-o`a5  
支票薄cheque book FU*q9s`  
\ 6taC  
I t2:2  
WaX!y$/z  
支票陈票人cheque drawer cna%;f.  
D{d%*hlI 3  
*@@dO_%6  
\L?A4Qx)_  
持票人cheque holder )j}#6r  
Y>c+j  
+:aNgO#e8  
3e-E/6zH6  
不记名支票cheque to bearer||bearer cheque <ir]bQT  
Xep2 )3k>  
[q0^Bn}h  
$mAyM+ ph[  
记名支票||认人支票cheque to order k]-Q3 V  
`DGI|3  
NyC&j`d  
fY =:geB  
到期支票antedated cheque ~A%+oa*2 ~  
9RS vi Ii$  
>Z gV8X:  
58mpW`Q  
未到期支票postdated cheque +S#Xm4  
sc-hO9~k  
zFYzus`>  
8ZjRMr}  
保付支票certified cheque ($UUgjv F  
S&l [z,  
ZhRdml4U2  
Hd-g|'^K  
未获兑现支票,退票returned cheque 5mL4Zq"  
L"c.15\  
kbH@h2Ww  
N3KI6p6\  
横线支票crossed cheque c1R[Hck  
j-i>Jd7  
yP` K [/  
f4 +P2j  
普通横线general crossing ^) `e}}  
mL#$8wUdt{  
;1_3E2E$  
I+3=|Ve f  
特别横线special crossing ;>5]KNj  
@x[A ^  
-I*vl  
T.%yeJiE  
空白支票blank cheque eqOT@~H  
Ix(,gDN  
EK Q>hww8  
%'X7T^uE  
失效支票,过期支票stale cheque G~_D'o<r  
i>-#QKqJ  
Tgla_sMb  
z'O+B}  
普通支票open cheque m' |wlI[lq  
`q  | )_  
d}|z+D  
O^ &m  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ?V~vP%1  
&?xtmg<d  
0#m=76[b  
Q TN24 q4  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ![I|hB  
OP=-fX|*Q  
dd +lQJ c  
BbL]0i  
支票换现金||兑现to cash a cheque oSYbx:2wo  
HvZSkq ^  
c7[Ba\Cr4h  
~oK0k_{~  
清理票款to clear a cheque +nB0O/m'U  
23'{{@30  
Gfy9YH~  
.SSyW{a3w  
保证兑现to certify a cheque ]HXHz(?;F  
^LXsU] R  
\PG_i'R  
) jM-5}"  
填写支票数额to fill up a cheque 4? rEO(SZ  
B*tQ0`  
q]Xu #:X  
XW^Pz (  
支票上划线to cross a cheque t56PzT'M  
^Q+z^zlC  
? s)6 YF  
v:9'k~4)  
开发支票to make out a cheque ,K30.E  
W+4Bx=Mj  
k;SKQN  
[a~@6*=  
签发支票,开立支票to draw a cheque||to issue a cheque $ )2zz>4  
kK:Wr&X0H  
w`M`F<_\:  
FlrYXau  
透支支票to overdraw a cheque ;WrG\R/|  
VyNU<}  
`JGW8 _  
1g$xKe~]4  
背书支票to endorse a cheque I1K%n'D  
)!G 10  
nhZ/^`Y<  
=`C K`x  
请付票款||清付票款to pay a cheque||to honour a cheque _t4(H))]vG  
;l < amB  
_oefp*iWS  
WZTv  
支票退票to dishonour a cheque $kkL)O*"]  
a6It1%a+  
['iEw!  
^![7X'!;pt  
拒付支票to refuse a cheque i!(5y>I_  
m<*+^JN  
2jkma :$'  
\D D4=XGA  
拒付支票to stop payment of a cheque muFWFq&yP  
&#.>-D{  
g~9b_PY9  
?UeV5<TewS  
提示要求付款to present for payment 6Tm7|2R  
4gmlK,a  
qc3,/JO1  
WK#%G  
见票即付持票人payable to bearer OekE]`~w  
|X6R 2I  
,WW=,P  
D C_k0V Bn  
支付指定人payable to order s8' ;4z  
{QOy ' 8 /  
P /q] u  
fZnq5rTk"  
已过期||无效out of date||stale fy&u[Jd{  
N6%L4v8-}X  
]z# Ita;  
Y\4B2:Qd9  
请给出票人R/D||refer to drawer 1jPh0?BY  
? 5OK4cR  
[ThAv Q_$  
]-;JHB5A_:  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2nL*^hhh  
NJQy*~P  
axN\ZXU  
l$R9c+L=  
文字与数字不一致words and figures differ ^B7Ls{  
@zLyG#kHY  
#v 6<9>%  
6 Pdao{P  
支票 %8YUK/(|n  
^E+fmY2a  
时间已过account closed w2lO[o~x}  
GsiKL4|mj  
'UuHyC2Ha3  
i]qxF&1  
更改处应加盖印章alterations require initials }-9 c1&m  
:1]J{,VG  
_U^G*EqL*  
L{&Yh|}  
k6 RH]Ha  
WfTl\Dxw  
时间已过effects not cleared z*cKH$':  
KYz@H#M  
K7i@7  
K\mFb  
停止付款payment stopped q:vGGK^  
wk1/&  
>CHb;*U  
3'SN0VL  
支票毁损cheque mutilated $gL^\(_3H  
BD]o+96qP  
gplrJaH@  
8cURYg6v  
汇款||寄钱to remit||to send money by,3A  
Eb5BJ-XeS^  
?t/\ ID  
>Dz8+y  
寄票供取款||支票支付to send a cheque for payment 15Jc PDV  
,F "P/`i'  
4sC)hAx&f  
5Ux=5a  
寄款人a remitter S?c<Lf~W  
l701$>>  
(io[O?te  
80Q%c(i  
收款人a remittee ocpM6b.fK  
- "{hP  
aO bp"  
7)FYAk$@  
国外汇票foreign Bill /1Ss |.  
F4ylD5Y!  
E;q+u[$  
Q"3gvIyc  
国内汇票inland Bill O.-A)S@  
 J2Qt!-  
d vo|9 >  
|A+,M"F?  
跟单汇票documentary bill O]@s` w  
iI &z5Q2  
_'n]rQ'  
B^{~,'  
空头汇票accommodation bill =T)y(] ;M$  
J.O{+{&cd  
_ G2)=yj]  
u}rJqZ  
原始汇票original bill Cj/!m  
2~ vvE  
r-Y7wM`TZ  
a^Q ?K\c4N  
改写||换新票据renewed bill GXRW"4eF5  
{z9z#8`C;  
[lu+"V,<LJ  
SA%)xGRW  
即期汇票sight bill||bill on demand BaMF5f+  
b~<:k\EE  
B$S@xD $  
TKVS%//  
…days after date||…days after date…日后付款 $6 4{Ff  
]K%d   
tGSX TF}G  
9Sl5jn  
…months after date||…months after date…月后付款 ^ q3H  
,8cVv->u/  
&[N_{O|  
2+*o^`%4P  
见票后…日付款…days after sight||…days sight mXyg\5  
vJsg6oH  
P:5vS:s?  
Ag&K@%|*  
见票后…月付款…months after sight||…months sight V6kDyl(  
rX)_!mR  
-<e_ ^  
EiyHZ  
同组票据set of bills 8A u W>7_  
_lC0XD Z  
1Ve~P"w  
j+>N&.zs  
单张汇票sola of exchange||sole of exchange #/\Zo &V8  
ih |&q  
@4Q /J$  
xqauSW  
远期汇票usance bill||bill at usance $bN_0s0:'  
s{4 2_O?,c  
 &'?Hh(  
M'T[L%AP  
长期汇票long bill 5,\|XQA5!  
FV/lBWiQQ  
Z|A+\#'  
&v feBth  
短期汇票short bill 3FMYs&0r4  
Wq?vAnLbk  
,L-V?B(UQ  
=GiN~$d  
逾期汇票overdue bill L[U?{  
J~h9i=4<bF  
l7Wdbx5x0  
1DN  
宽限日期days of grace ?KE:KV[Y  
G'wyH[ d/  
!wZIXpeL  
zhY]!  
电汇telegraphic transfer (T.T) NL'(/|)  
8?w #=@s  
6H;\Jt  
98vn"=3  
邮汇postal order||postal note (Am.)||post office order||money order AXv-%k};  
)q[Wzx_ j<  
'<O.J(N~4!  
H8m[:K]_H  
本票promissory note (P/N) cs[nFfM  
q#"lnc<S  
6w_TL< S  
}|nEbM]#  
押汇负责书||押汇保证书letter of hypothecation Sae*VvT6  
o?I`n*u"X  
Fz5eCe\B  
i 1 GQ=@  
副保||抵押品||付属担保物collateral security rmdg~  
*zdU CX  
bP%X^q~]A  
474 oVdGx  
担保书trust receipt||letter of indemnity +=*ND<$n/E  
M[e^Z}w.V  
Yqv!ZJ6  
.Y }k@T40a  
承兑||认付acceptance (@=h(u.  
6t'.4SR  
qV-1aaA  
_*xY>?Aq  
单张承兑general acceptance aFL<(,~r  
v7f[$s$m  
g``S SU  
*g4Uo{  
有条件承兑qualified acceptance V}JBv$+ko  
7lr;S(C  
}}Gkipp  
3w/z$bj  
附条件认付conditional acceptance 2<d'!cm  
l(}l([rdQ  
BG6Lky/omz  
"S>VqvH3  
部分认付partial acceptance   Eks<O  
    
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