论坛风格切换切换到宽版
  • 4850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。   z3 zN^ZT  
会计报表statement of account YLEk M  
:yLSLN  
W ix/Az  
kO1.27D  
往来帐目account current ao@"j}c  
5)}3C_pmW  
"q-,140_  
Oyfc!  
现在往来帐||存款额current accout !A5UT-  
ZO`{t1   
> x$eKN  
vCPiT2G  
销货帐account sales z / YF7wrx  
wZ^ 7#yX>  
9 `3%o9V9Y  
_A8x{[$  
共同计算帐项joint account Pk9 4O  
L}>XH*  
Rs Y7F;  
_~^JRC[q  
未决帐项outstanding account (|(#W +l~  
,gvv297  
2J^jSgr50d  
L`fDc  
贷方帐项credit account||creditor account dHE\+{K%-  
}s0?RH  
uk8vecj  
`ViFY   
借方帐项debit account||debtor account #i#4h<R  
,mu=#}a@}  
{5ujKQOcR  
|_=o0 l f  
应付帐||应付未付帐account payable Bt8   
_N.N?>  
T8ga) BA  
}~Am{Er <l  
应收帐||应收未收帐account receivable U[!x 0M  
9M$=X-  
tkN5 | 95  
|{KZ<  
新交易||新帐new account Sdc yL%6!  
dkz79G}e  
LI>tN R~  
gtcU'4~  
未决帐||老帐old account }d, iA FG  
R\L0   
HzW`j"\  
S 1%/ee3  
现金帐cash account Ol}^'7H  
|@}Yady@C  
yJt0KUw@!  
M_o<6C  
流水帐running account s|Hrb_[;l  
+1K9 R\  
.?gpI Zv  
EF7Y4lp  
暂记帐||未定帐suspense account t@a2@dX|  
yv.UNcP?  
O 23dtH  
07zbx6:t  
过期帐||延滞帐overdue account||pastdue account l8"  
Q%.V\8#|V  
XO*|P\#^  
c,$ >u,4  
杂项帐户sundry account E~=`Ac,G2  
xMk0Xf'_  
"?I]h  
z|VQp,ra  
详细帐单||明细表detail account ^Vl{IsY  
hf2Q;n&V  
,S|v>i, @  
%p5%Fs`sd  
呆帐bad account X8TwMt  
";jj`  
;QT.|.t6  
93z oJiLRf  
会计项目title of account &ukYTDM  
#d+bld\  
/V66P@[>  
)qGw!^8  
会计薄||帐薄account-book t)Iu\bP  
<NV [8B#k]  
[m>kOv6>^  
_z:7Dj#  
营业报告书||损益计算表account of budiness||business report d" T">Og)  
CJ*8x7-t  
D^(Nijl9U  
?v]EXV3  
借贷细帐||交验帐account rendered s~ZLnEb  
@M[t|  
Z.a`S~U  
kaSy 9Y{  
明细帐account stated ?Y:>Ouv*z'  
S4/CL4=  
oy I8}s:  
y.$/niQ%  
与…银行开立一户头to open an account with #G[S  
wS*An4%G  
\,YF['Qq  
c/fU0cA@  
与…银行建立交易to keep account with N5>ioJj  
<cQ)*~hN  
` XAlzI  
;pK/t=$  
继续记帐to keep account sdk%~RN0T  
d5/x2!mH8  
]a4rA+NFLB  
1#KE4 (  
与…有交易to have an account with 4Wz@^7|V5  
^_6.*Mvx  
muMb pF  
#S?xRqkc  
作成会计帐||有往来帐项to make out an account with UY@^KT]  
H Aq  
K-%x] Fp=  
~>h_#sIBC  
清算||清理债务to make up an account {Kn:>l$*7  
El JM. a  
c{YBCWA  
|"4+~z%/9!  
清洁帐目||与…停止交易to close ones account with ,BG aJ|k  
X?m"86L  
 4x.1J  
,(h:0L2v7d  
结帐to close an account F` /mcyf  
q)Qd+:a7{  
tOn 6  
[PVem  
清理未付款to ask an account||to demand an account `zQ2 i}Uju  
tO0MYEx"  
}$6;g-|HX  
|y,%dFN Lf  
结清差额to balance the account with $)UMRG  
YVcFC l  
-0Ws3  
8ZmU(m  
清算to settle an account||to liquidate an account||to square an account du,mbTQib  
!Ee#jCXS  
oD0 WHp  
)Sz2D[@n  
审查帐目||监查帐目to audit an account R07 7eX  
X~m*`UH  
BSe{HmDq  
 "pQFIV,  
检查帐目to examine an account 5u\#@% \6  
+48a..4sN  
Ie12d@  
u"WqI[IV  
转入A的帐户to charge the amount to As account --t"X<.z  
]/G~ L  
}6U`/"RfcO  
^0 zWiX  
以计帐方式付款to pay on account <4 l;I*:2&  
CN7 2 E  
PubO|Mf  
w(>mP9Cb  
代理某人||为某人on ones account||on account of one %(f&).W  
Y~FN` =O  
&bh%> [  
-SyQ`V)T7N  
为自己计算||独立帐目on ones own account @m#1[n;  
E5>y?N  
qFqK. u  
mpsi{%gA  
由某人收益并负风险on ones account and risk||for ones account and risk ?^y!}(  
>gj%q$@  
K<BS%~,I  
o@o0V  
由某人负担for ones account||for account of one WUEjWJA-MB  
=Gl6~lJ{_  
0uw3[,I   
"Uk "  
按某人指示||列入某人帐户by order and for account of one u]<7}R@s  
<1^\,cI2  
at N%csA0  
:6N'%LKK  
列入5月份帐目for May account rM|] }M=_V  
MQ~OG9.  
HB/q v IzB  
ap 5D6y+  
编入某中帐项下to pass to the account of||to place to the account of A2C|YmHk  
!)!<. x  
4u!<3-3Zy  
+{eZ@  
寄出清算书to send in an account||to send in render an account 0=WZ 8|R  
%.NOQ<@W  
;!k{{Xndd  
~7kIe+V  
支票薄cheque book e9F\U   
>Rnj6A|Q  
@i" ^b  
E0SP  
支票陈票人cheque drawer :!fP~(R'm  
2D?V0>/  
&,4 3&pFU  
>TnV Lx<  
持票人cheque holder @,=E[c 8  
-pF3q2zb  
QH) uh"  
ptA-rX.  
不记名支票cheque to bearer||bearer cheque K #f*LV5  
J2va Kl  
iC$mb~G  
?E6*Ef  
记名支票||认人支票cheque to order 6+Y^A})(F-  
$<]G#&F   
|Z"5zL10  
mbZS J  
到期支票antedated cheque L\`uD  
\W;+@w|c  
MO1t 0Myc  
>$%rsc}^  
未到期支票postdated cheque Msk^H7  
FHoY=fCI  
#]vy`rv  
a4B#?p  
保付支票certified cheque ME9jN{ le  
n)~9  
cb9ndZ)v.  
_NkVi_UX  
未获兑现支票,退票returned cheque dHAI4Yf4U  
4a]$4LQV  
>f !  
*j`{ K  
横线支票crossed cheque Zy<gA >  
$@wTc  
B\tP{}P8{  
jRhOo% p  
普通横线general crossing X}-) io  
2#^@awJ ?  
u4W2 {  
++Z,U  
特别横线special crossing RV&=B%w+  
9:]w|l E:D  
|z5`h  
+O2z&a;q  
空白支票blank cheque e*zt;SR  
L^7"I 4=(D  
>~D-\,d|f  
]P5|V4FXo  
失效支票,过期支票stale cheque [VsTyqV a  
j$he5^GC  
$;1TP|  
E|Q|Nx!6[  
普通支票open cheque AWXBk+  
?xb4y=P7  
npJyVh47  
{p70( ]v  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount G<8d=}  
]<zjD%Ez  
U)3*7D  
+ROwk  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges LzS)WjEN  
5d4/}o}%"  
Q`ALyp,9b  
xv+47.?N  
支票换现金||兑现to cash a cheque E&wz0d;gf  
g~A~|di|  
 MoFAQe  
kt0ma/QpP  
清理票款to clear a cheque 6UXDIg=  
qkg`4'rLg  
@gn}J'  
Hl3%+f  
保证兑现to certify a cheque Zdm7As]  
Q.$|TbVfds  
nKO4o8js{{  
-D4"uoN.  
填写支票数额to fill up a cheque :d!qZFln  
soTmKqj E  
Jw b'5[R  
sgc pH  
支票上划线to cross a cheque uxjx~+qFd  
}%@q; "9`  
gZ^'hW-{  
rZK;=\Ot  
开发支票to make out a cheque S=N3qBH6  
vp oYb  
$BPTk0Y  
[@PD[-2QG3  
签发支票,开立支票to draw a cheque||to issue a cheque 5xsGSoa+  
==?!z<I.d  
3Aqw )B'"_  
d<@SRHP(  
透支支票to overdraw a cheque =u.jZ*u]WT  
&Oxf^x["]  
-fA1_ ?7S  
BKfkB[*F  
背书支票to endorse a cheque [\rnJ lE  
3rUuRsXn  
.:nV^+)  
cu~\&3 R  
请付票款||清付票款to pay a cheque||to honour a cheque !UV1OU  
/|HVp  
fGz++;b<S  
Wt, t5  
支票退票to dishonour a cheque 0|^/e -^  
3R=R k  
TJhzyJ"t  
L  (#DVF  
拒付支票to refuse a cheque v RR(b!Lq  
Bc!ZHW *&  
?e. Ge0&  
AB1.l hR  
拒付支票to stop payment of a cheque + bU*"5"  
@}8~TbP  
us0{y7(p  
>B~vE2^tQ~  
提示要求付款to present for payment  6~rO(  
a(a 2xa  
R'Uw17I  
UgBD| ~zu  
见票即付持票人payable to bearer 0YApaL+jt  
f0h^ULd  
!VXs yH3r5  
6iZ:0y0t+6  
支付指定人payable to order 3%NbT  
ydx-` yg#  
^G*zFqa+`  
7F;dLd'  
已过期||无效out of date||stale c'XvZNf .C  
M< 1rQW'  
!i dQ-&  
Ug1[pONk  
请给出票人R/D||refer to drawer [Up0<`Q{I_  
Wi5rXZS  
iL](w3EM  
\LI 2=J*  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =/6rX"\P  
+,H6)'#Z  
:-.K.Ch|:  
:9=J=G*  
文字与数字不一致words and figures differ s.8]qQRr  
S7A[HG;  
$zR[2{bg  
t]QGyW A]  
支票 { yvKUTq`  
j&qJK,~  
时间已过account closed @=0O' XM  
D{J+}*y  
>JWW2<  
}Efz+>F 02  
更改处应加盖印章alterations require initials H)Kt!v8  
4NN81~v 4  
2^TJ_xG~  
uQYBq)p|  
/ >As9|%  
R=/6bR57  
时间已过effects not cleared :AzP3~BI  
?#cX_  
j. m(Z}  
4wa8Vw`  
停止付款payment stopped F[65)"^  
J(s%" d  
q7VpKfA:M  
R'.YE;leBG  
支票毁损cheque mutilated ?d? cD  
J6s55 v  
?Ww\D8yV&  
sXm Z0Dv  
汇款||寄钱to remit||to send money 2Q/#.lNL  
#3L=\j[ y  
l Zq`,E_L  
* YhX6J1  
寄票供取款||支票支付to send a cheque for payment :2\H>^u V  
>UQ`@GdafR  
3XeCaq'N  
-54  
寄款人a remitter DW,fh8w  
S(5aJ[7Zm  
];|;")#=  
wW1E 'Vy{  
收款人a remittee ~ 3HI;  
sT^^#$ub  
4*<27  
6}vPwI  
国外汇票foreign Bill 9=-!~ _'1-  
HKr6h?Si^  
;zbF~5e  
:h|nV ~  
国内汇票inland Bill h2Pvj37  
dB^')-wA  
x7s75  
P9wx`x""k  
跟单汇票documentary bill gda3{g7<)  
u/D=&"tL  
Xu1tN9:oE  
^ H,oI*  
空头汇票accommodation bill [}/\W`C  
igV4nL  
0CYm%p8!  
qP"<vZ  
原始汇票original bill 8-HMKD#V  
C7]K9  
xY/ S;dE  
CVi3nS5Yl  
改写||换新票据renewed bill U[S#axak  
<3!jra,h  
^[d|^fRH Q  
<*Kj7o{Qn  
即期汇票sight bill||bill on demand   0%  
((U-JeFW   
l6X\.oI  
*lN>RWbM%  
…days after date||…days after date…日后付款 %h ?c  
j HOE%  
k++Os'hSEY  
Ou _bM n  
…months after date||…months after date…月后付款 Jmln*,Ol7  
~PT( /L  
B=:7N;BT  
3 *o l  
见票后…日付款…days after sight||…days sight ~CQYF,[Th  
c%u X+\-$  
y@|gG&f T  
8"a[W3b  
见票后…月付款…months after sight||…months sight uC>X;<^   
3B(6^iS  
su}> >07  
t Ztyx;EP  
同组票据set of bills Z[baQO  
 /{ .  
9: bC{n  
0 R,?$qM\  
单张汇票sola of exchange||sole of exchange k,xY\r$  
+jFcq:`#UG  
9HlRf6S  
Fz_SID  
远期汇票usance bill||bill at usance \e5bxc  
ta*B#2D>  
Qa nE]  
?qviJDD|f  
长期汇票long bill -d+q+l>0  
H R55|`]  
i6)$pARp  
Y~T;{&wi  
短期汇票short bill ~+{OSx< S  
:XK.A   
VRYj&s'@  
,C88%k  
逾期汇票overdue bill \v7M`! &  
W9~vBU  
'aQ"&GX@  
KZ/U2.{O<  
宽限日期days of grace vMsb@@O\\  
/jQW4eW0  
MfhJb_q`  
/O1r=lv3Z  
电汇telegraphic transfer (T.T) m}] bP  
uI7 d?s  
XV+s 5 C  
~3 Y)o|D3  
邮汇postal order||postal note (Am.)||post office order||money order [XWY-q#Gg  
;E /:_DWPD  
/sf:.TpVh  
?Gc9^b B I  
本票promissory note (P/N) f%0^89)  
AvdxDN  
, ;L  
(MiEXU~ v  
押汇负责书||押汇保证书letter of hypothecation #EiOC.A=  
" d3pkY  
XUmL8  
*ktM<N58  
副保||抵押品||付属担保物collateral security V-U,3=C  
7a Fvj  
6D,xs}j1  
5|!x0H;   
担保书trust receipt||letter of indemnity P g.PD,&U  
'f9 fw^  
cg$@x\fJ  
!8^:19+  
承兑||认付acceptance N.OC _H&  
1>OfJc(K  
m5lMh14E  
"$KU +?  
单张承兑general acceptance PDaHY  
f?T6Ne'  
$E@L{5Yt  
/T`L;YE  
有条件承兑qualified acceptance YB/A0J  
GUJ[2/V~A  
2Q`@lTUv  
JX,&im*BG  
附条件认付conditional acceptance R{.5Z/Vp6E  
#/zPAcV:  
8munw  
mAh0xgm  
部分认付partial acceptance   W!pLk/|ls  
    
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