论坛风格切换切换到宽版
  • 4796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。   cY\-e?`=4  
会计报表statement of account &e,xN;  
|r0j>F  
pVbX#3  
Htsa<t F  
往来帐目account current #"i}wS  
|C>Yd*E,C  
0pkU1t~9  
 r) X?H  
现在往来帐||存款额current accout =N7N=xY  
Y 3KCIL9  
dhm ;  
8{?Oi'-|0  
销货帐account sales ,8$;|#d  
<YJU?G:@  
}b\d CGVr  
<PV @JJ"  
共同计算帐项joint account fVf.u'.8  
!EpP-bq'*  
|":^3  
ZV;#ZXch  
未决帐项outstanding account o6vm(I%  
z)|56 F7'  
0dIJgKanGP  
PFEi=}Y@((  
贷方帐项credit account||creditor account 7!MW`L/`  
(x.K% QC)  
{'d?vm!r  
L]HY*e  
借方帐项debit account||debtor account (''`Ce  
 ZfvFs  
,T&B.'cq  
:kFWUs=  
应付帐||应付未付帐account payable ]4z?sk@  
3j.f 3~"  
W&bh&KzCW  
~f%gW  
应收帐||应收未收帐account receivable ^vG*8,^S=8  
%f{kT<XHu  
cp.)K!$  
.4-;  
新交易||新帐new account 7sLs+ |<"  
vRT1tOQ$  
 NsJUruN  
zD)2af  
未决帐||老帐old account $orhY D3gv  
`86 9XE  
vV=$N"bT~  
9.%{M#j  
现金帐cash account /ebYk-c  
pazFVzT  
MWhFNfS8=  
uOW9FAW  
流水帐running account .}CP Z3y  
s*]1d*B!  
26\1tOj Np  
l|N1u=Z  
暂记帐||未定帐suspense account >Y{.)QS  
yiI&>J))  
9IIe:  
\>I&UFfH)4  
过期帐||延滞帐overdue account||pastdue account #Va@4<4r  
2I>CA [qp  
Sf*VkH  
DUW;G9LP$-  
杂项帐户sundry account ?<F\S2W  
LClPAbr  
wF38c]r`\<  
2V F|T'h  
详细帐单||明细表detail account Iqo4INGIi  
X8*q[@$  
jRq>Sz{8  
o.k#|q  
呆帐bad account lWOB!l  
pK$^@~DE  
(dO4ww@O  
UGR5ILf  
会计项目title of account f#^%\K:YYR  
i>e75`9  
S!g&&RDx  
}-8K*A3  
会计薄||帐薄account-book 6=  9  
O'5(L9,  
%A64 Y<K  
TWxMexiW  
营业报告书||损益计算表account of budiness||business report qtgj"4,:`  
:.sK:W("v  
 '5[L []A  
]`UJwq  
借贷细帐||交验帐account rendered BJlF@F#  
][qZOIk@  
)EcF[aO  
,Xb:f/lB  
明细帐account stated ];Z_S`JR  
a2 YdkdjT  
?|8H $1  
[& hdyLt  
与…银行开立一户头to open an account with zHx ?-Q&3  
kuUH 2:L  
[x)BQX'  
sY1*Wo lA  
与…银行建立交易to keep account with r{Fu|aoa;5  
(S(=WG  
uHwuw_eK`  
vmmu[v  
继续记帐to keep account +  ^~n09  
lz# inC|  
E2dSOZS:)%  
4NbC V)Dm  
与…有交易to have an account with ;N4mR6  
SZyPl9.b  
~%sDQt\S  
9N u;0  
作成会计帐||有往来帐项to make out an account with +/UInAM  
j&#p&`B  
]n!pn#Q  
r4_ c~\jH  
清算||清理债务to make up an account Rhr]ML  
tM !1oWH  
LTJ|EXYA  
,rTR |>Z  
清洁帐目||与…停止交易to close ones account with 47t^{WrT  
"w|GIjE+  
`Y+p7*Qr2  
>0~y "~M  
结帐to close an account 6:h!gY  
8BWLi5R[  
C0kwI*)  
mWka!lT  
清理未付款to ask an account||to demand an account O-:~6A  
8 A2k-X,  
sy]1Ba%  
cL`l1:j\}  
结清差额to balance the account with g:OVAA  
R':a,6 O  
9fe~Q%x=u  
6 Lz&"C,`  
清算to settle an account||to liquidate an account||to square an account OZ7MpQ  
~Ilgc CF  
\N;s@j W  
Ba@UX(t  
审查帐目||监查帐目to audit an account AMtFOXx%I  
?2.< y_1  
=k0l>)  
-<CBxyZa&  
检查帐目to examine an account =(@J+Ou  
f$/Daq <M  
,wnF]K 2D0  
<;_X=s`f,  
转入A的帐户to charge the amount to As account q}+9$v  
'm-s8]-W  
!&! sn"yD  
"9R3S[  
以计帐方式付款to pay on account qzV:N8+,`  
Hh;7 hY\  
5w{_WR6,  
o2Z# 5-  
代理某人||为某人on ones account||on account of one  +/AW6  
Y$% Ze]~  
, gz:2UY#  
M|76,2u   
为自己计算||独立帐目on ones own account G?YKm1:w   
D(L%fK`+  
5a4 ;d+  
T;.#=h  
由某人收益并负风险on ones account and risk||for ones account and risk n?:s /6tP  
-CxaOZG  
_`ot||J  
l"O=xt`m{  
由某人负担for ones account||for account of one W!+5}\?  
<BT}Tv9  
Qv[@ioc  
C3WqUf<8`{  
按某人指示||列入某人帐户by order and for account of one Jfo#IRC  
VxaJ[s3PQ&  
Pm V:J9  
+=;F vb  
列入5月份帐目for May account oGXT,38*  
$40tA es9  
uiO8F*,!&r  
)I`B+c:  
编入某中帐项下to pass to the account of||to place to the account of  ;-U :t4  
X[|-F3o  
:8 \z 0  
={8ClUV#  
寄出清算书to send in an account||to send in render an account '6[0NuB  
JAc-5e4  
:C>slxY  
mWCY%o@  
支票薄cheque book c00a;=ji  
zjB8~ku#  
1j3mTP  
aElEV e3  
支票陈票人cheque drawer B-'Xk{  
wVV'9pw}  
</Q<*@p?  
7$}lkL  
持票人cheque holder jD'\\jAUdm  
VbJGyjx  
~B|K]&/]  
3S +.]v>  
不记名支票cheque to bearer||bearer cheque MhWmY[  
(4x`/  
oTT/;~I  
"J3@Z,qW  
记名支票||认人支票cheque to order zc\e$M O  
d#Ql>Pr Y  
)t&j0`Yq  
1Ep!U#Del  
到期支票antedated cheque l]^uVOX  
qAHQZKk  
UC\CCDV#^  
9;sebqC?  
未到期支票postdated cheque p.gi8%f`  
QUwSnotgU  
Z^>{bW  
g]N!_Ib/!  
保付支票certified cheque F@)wi0  
0,E*9y}  
}e&   
k7'B5zVd  
未获兑现支票,退票returned cheque MG<F.u  
t1wNOoRa  
$wub)^  
i4JqU\((]  
横线支票crossed cheque z~UqA1r  
OpW4@le_r  
G;>b}\N g  
G?#f@N0.5p  
普通横线general crossing n2Q~fx<6%  
_.KKh62CN  
pmv;M`_|R  
v#8{pr  
特别横线special crossing {OXKXRCa  
9l+'V0?`  
4&Y{kNF  
+.! F]0ju  
空白支票blank cheque BRi\&&<4  
{D={>0  
eR$qw#%c*  
a;r,*zZ="  
失效支票,过期支票stale cheque @6~r7/WD  
 ") q  
wi|'pKG  
]p:s5Q  
普通支票open cheque &"p7X>bd  
l c?9B  
&Egw94l  
S|CN)8Jsi  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount jgQn^  
p~J|l$%0rQ  
'avzESe~'  
3WHj|ENW  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges |_x U{Pu  
*UJ.cQ}  
s{#rCc)  
@eU;oRVc{  
支票换现金||兑现to cash a cheque wJ,l"bnq  
VEj-%"\   
>> yK_yg  
6q-X$  
清理票款to clear a cheque gY9HEfB  
_r@ FWUZ  
He @d~9M  
E4idEQ}H  
保证兑现to certify a cheque $Y& 8@/L  
8vpB(VxV+  
OE[ | 1?3  
SM;UNIRVE  
填写支票数额to fill up a cheque o/??w:'  
t@m!k+0  
Osz:23( p  
XRA RgWj  
支票上划线to cross a cheque _=!R l#  
sl?> X)}  
fhp\of/@ R  
*i3\`;^=  
开发支票to make out a cheque @#m@ .   
di $\\ Ah  
m3[R   
4}-{sS}MP  
签发支票,开立支票to draw a cheque||to issue a cheque 1X. E:  
jNV)=s^ed[  
 }^3CG9%  
r I)Y W0  
透支支票to overdraw a cheque )zn`qaHK@e  
4k%y*L  
K{DsGf ,  
lqdil l\  
背书支票to endorse a cheque  UaA1HZ1  
uknX py))  
X^Dklqqy  
5A Fy6Ab  
请付票款||清付票款to pay a cheque||to honour a cheque .l1uqCuB  
JO3"$s|t  
vNo(`~]c  
wN}@%D-[v  
支票退票to dishonour a cheque &=ZVU\o:  
e"g=A=S  
PqUjBP\  
$?`-} wY  
拒付支票to refuse a cheque $>if@}u  
SrVo0$5)  
K3g<NC  
naOCa  
拒付支票to stop payment of a cheque oyfY>^bs  
vU(uu:U9  
ou V%*<Ki  
I!-"SuBy4J  
提示要求付款to present for payment t_ju[xL5B  
;YGCsLT<xt  
%mF:nU4  
D_s0)|j$cy  
见票即付持票人payable to bearer "|k 4<"]  
9Su4nt`i  
n VNz5B  
NQ&\t[R[  
支付指定人payable to order E!Ljq3iT`  
A  [c1E[  
YmwUl> @{  
=5l20 Um  
已过期||无效out of date||stale Q vc$D{z  
,y>Sq +  
-w'_Q"o2  
pHNo1-k\  
请给出票人R/D||refer to drawer "O (N=|b  
qp##>c31X  
_ZMAlC*$G  
$:l>g)c  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds m.6O%jD  
\-`,fat  
NpPuh9e{  
Sdo mG?;kV  
文字与数字不一致words and figures differ 3bU(ea^e$  
5 *R{N ~>  
Vd&&GI(:?^  
_-+xzdGvX  
支票 _/c1b>kcso  
kN~:Bh$  
时间已过account closed * a ?qV  
' pN[H\Ia  
'X%5i2  
P$7i>(?(  
更改处应加盖印章alterations require initials R` HC EX)  
D\H; _k8  
d YliC  
7ciSIJ  
ATG;*nIP  
'W_u1l/  
时间已过effects not cleared " ZYdJHM  
UE\Z] t!  
`m")v0n3  
]I ^b&N  
停止付款payment stopped c>b!{e@*  
, RKl  
, 'Sj:l  
0d|DIT#>?  
支票毁损cheque mutilated B B9+d"Sq  
=bHS@h8N<  
B?gFFU61  
)W,.xP  
汇款||寄钱to remit||to send money (~IoRhp^  
23p1Lb9P  
b2r]>*Vc  
UTS.o#d  
寄票供取款||支票支付to send a cheque for payment (ebC80M  
]#sF pWI[N  
I<+i 87=  
Q8Fqf ;4  
寄款人a remitter uvMc B9  
Kt5k_9  
mDdL7I  
% B^BN|r  
收款人a remittee P _x(`H  
%y|L'C,ge"  
j;yKL-ycB  
Y a/+|mv  
国外汇票foreign Bill "$k rK7Z  
|> zYUT[V  
uc>]-4  
aN?^vW<  
国内汇票inland Bill J?%ecCN  
BqtUL_jm  
(jp!q ,)  
IgyoBfj\d  
跟单汇票documentary bill 7R7e3p,K  
$)#?4v<  
%'w?fqk  
8G )O,F7z  
空头汇票accommodation bill 5"9 '=LV~  
N?s`a;Q[=  
ua!43Bp  
_Kwp8_kTr  
原始汇票original bill 92(P~ Sdv  
f\vMdY  
9)*218.  
:|a$[g5  
改写||换新票据renewed bill N`J]k B7  
XGb*LY+Db6  
J{U 171  
;DgQ8"f  
即期汇票sight bill||bill on demand lx{ ' bzv  
c5(4rT{(m  
uGpLh0  
\C<'2KZR,  
…days after date||…days after date…日后付款 {YK7';_E*  
'Px}#f0IR  
ER,!`C]  
xnOd$]  
…months after date||…months after date…月后付款 yu}yON  
s4`,Z*H  
5p]V/<r  
P%aNbMg  
见票后…日付款…days after sight||…days sight B|K^:LUk9  
8o i{%C&-  
l:+$Ks  
zJ30ZY:  
见票后…月付款…months after sight||…months sight (L*<CV  
#.{ddY{  
Q9Vj8JO"{  
 WH_ W:  
同组票据set of bills muMd9\p  
O>"T*   
cD t|v~  
3b?8<*  
单张汇票sola of exchange||sole of exchange ?vP6~$*B  
WD@v<Wx)  
9@8'*a{`m  
dpvEY(Ds  
远期汇票usance bill||bill at usance > dJ[1s]  
wGw<z[:f  
b}&.IJ&40j  
Q`!^EyRA:^  
长期汇票long bill O%f{\F r  
9-Z ?  
Vn65:" O  
qr(t_qR&  
短期汇票short bill o@L2c3?c5  
>8|V[-H  
2^%O%Pc  
;` h$xB(  
逾期汇票overdue bill 4U hh]/  
OX7a72z  
GX=U6n>  
hU3sEOm>  
宽限日期days of grace &b'{3o_KN  
0oe2X1.%  
j\HZ5  
 z31g"  
电汇telegraphic transfer (T.T) ibn\&}1  
@~}~;}0x  
>a bp se  
ZH<qidpR  
邮汇postal order||postal note (Am.)||post office order||money order p=V1M-  
Zrzv';  
y;%\ w-.\  
H<tU[U=G  
本票promissory note (P/N) D`fIw` _  
XQ2 YUe]DJ  
NiMsAI@j  
wq|7sk{  
押汇负责书||押汇保证书letter of hypothecation T 0qM "  
T7|= `~  
\Xe{vlo>h  
_S,UpR~2W  
副保||抵押品||付属担保物collateral security SkmKf~v  
?zf 3AZ9  
Re s4;C  
A-, hm=?  
担保书trust receipt||letter of indemnity Q!r&vQ/g  
9fWR8iV  
FOteN QTj  
=sso )/3  
承兑||认付acceptance P$]K  
<\$?.tTZ {  
<rvM)EJv|  
QX42^]({;c  
单张承兑general acceptance BY9Z}/{j  
7{]L{j-  
,g4T>7`&U%  
O`I}Lg]~q  
有条件承兑qualified acceptance ~pHuh#>  
:9e4(7~ona  
,M:[GuXD<  
I%($,kd}s  
附条件认付conditional acceptance W*?qOq {  
xL ms|jS  
/ U!xh3  
D2J)qCK1)  
部分认付partial acceptance   J*_^~t  
    
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