论坛风格切换切换到宽版
  • 4424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。   BDQsP$'6QT  
会计报表statement of account t\O16O7S  
Bdpy:'fJn  
<<O$ G7c  
R`-S/C  
往来帐目account current AbW6x  
~6md !o%i  
i SQu#p@  
sU^1wB Rj  
现在往来帐||存款额current accout <(#ej4ar,  
6j|{`Zd)G  
6Q5^>\Y  
+:/%3}`  
销货帐account sales :7;@ZEe  
lr&a;aZp  
lPAQ3t!,  
=($xG#g`  
共同计算帐项joint account b*lkBqs$  
Zx>=tx}  
\a3+rN dj  
+&H4m=D-#a  
未决帐项outstanding account E ' uZA  
W\V.r$? v  
*|HY>U.  
)0k53-h&  
贷方帐项credit account||creditor account ]T) 'Hb  
@IZnFHN  
7F.4Ga;  
l9"s>PU  
借方帐项debit account||debtor account z\4.Gm-  
 e]$s t?  
-$Ih@2"6  
9+!hg'9Qn  
应付帐||应付未付帐account payable O^rDHFj,  
bW+:C5'  
8H`[*|{'  
V0Hj8}l;M  
应收帐||应收未收帐account receivable &uVnZ@o42  
M869MDo  
,<X9Y 2B  
RPbZ(.  
新交易||新帐new account h;'~,xA  
+ >!;i6|  
/BL4<T f  
{Y1Ck5  
未决帐||老帐old account EKN~H$.  
(^>J&[=  
K:WDl;8 (d  
62NsJ<#>  
现金帐cash account N6TH}~62}  
/g.U&oI]D  
o5)<$P43  
iU:cW=W|M\  
流水帐running account !bP@n  
8RHUeRX  
HK% 7g  
~F#j#n(=`q  
暂记帐||未定帐suspense account 7-V/RChBm  
5~S5F3  
Zb#u0Tq  
Ew$C ;&9  
过期帐||延滞帐overdue account||pastdue account !ubD/KE  
qxJ\ye+'*  
#p{4^  
5Yndc)Z  
杂项帐户sundry account u]G\H!Wk Q  
3iU=c&P  
hCo|HB  
f,Ghb~y  
详细帐单||明细表detail account H6gSO(U  
M UwMb!Z.s  
7x8  yxE  
4b`=>X;W  
呆帐bad account 51.%;aY~z  
fd9k?, zM  
J,6yYIq  
q0 \6F^;M  
会计项目title of account lr$zHI7_`  
=WJ NWt>  
*n"{J(Jt`  
#,v {Ihn  
会计薄||帐薄account-book Ht&Y C<X  
-%4,@ x`  
+W+|%qM,\  
9Gz=lc[!7  
营业报告书||损益计算表account of budiness||business report r@,2E6xn  
"^iYLQOC  
t ZB<on<.)  
cl/_JQ&  
借贷细帐||交验帐account rendered Ht YwEjI  
xe$_aBU  
YA5g';$H*  
Yz93'HDB  
明细帐account stated ?Ss! e$jf  
??/ 'kmd  
v(%*b,^  
-H-~;EzU  
与…银行开立一户头to open an account with 6-ils3&  
3T0"" !Q  
f|oh.z_R  
'/% H3A#L  
与…银行建立交易to keep account with /2VJX@h  
2I{"XB  
pI<f) r  
_h1mF<\ X^  
继续记帐to keep account 7Fsay+a  
}l9llu   
5Jnlz@P9  
8Xs8A.  
与…有交易to have an account with  @`Su0W+.  
oe~b}:  
#A8sLkY  
(&x['IR  
作成会计帐||有往来帐项to make out an account with bi;1s'Y<D  
iDrZc  
UJ6v(:z <  
jZr q{Z<  
清算||清理债务to make up an account B4 }bVjs  
"@8li^  
18:%~ >.!  
o*hF<D$Y  
清洁帐目||与…停止交易to close ones account with K!l5coM  
lsNd_7k  
C$)onk  
Pj% |\kbNs  
结帐to close an account  %D "I  
9( wK@  
 x ]ot 2  
A&jlizN7  
清理未付款to ask an account||to demand an account QkC (uS  
}*"p?L^p{  
\1Em`nvOX  
b>JDH1)  
结清差额to balance the account with S ByW[JE  
[}]Q?*_  
)w%!{hn  
7Hu3>4<  
清算to settle an account||to liquidate an account||to square an account +=8VTC n?  
,s;Uf F  
.#pU=v#/[  
v/=}B(TDF  
审查帐目||监查帐目to audit an account jRV/A!4  
SasJic2M  
q> C' BIr  
>[*qf9$  
检查帐目to examine an account bA->{OPkT  
5/Uy{Xt  
!%0 * z  
|ZBI *  
转入A的帐户to charge the amount to As account 'uEl~> l7  
kMd.h[X~  
AYx{U?0p  
N]sAji*  
以计帐方式付款to pay on account ?FcAXA/J{  
czd~8WgOa  
u;c?d!E  
a:6m7U)P#5  
代理某人||为某人on ones account||on account of one P";'jVcR  
83q6Sv  
Ph> %7M%  
^gnZ+`3  
为自己计算||独立帐目on ones own account V~5jfcd  
92KRb;c  
G'A R`"F  
0"bcdG<}  
由某人收益并负风险on ones account and risk||for ones account and risk ?5 7Sk+  
%bfQ$a:  
K(Bf2Mfq  
ixD)VcD-f  
由某人负担for ones account||for account of one 'Qe;vZ31K  
n7-6- #  
[IhYh<i  
Y0 -n\|  
按某人指示||列入某人帐户by order and for account of one LSr]S79N1  
k\GcHI-  
dlTt _.  
\P`hq^;  
列入5月份帐目for May account 6,{$J  
BR yl4  
`+Q%oj#FF  
JcxThZP~  
编入某中帐项下to pass to the account of||to place to the account of ,nDaqQ-C!!  
6V01F8&w  
hQDXlFHT  
jtc]>]6i  
寄出清算书to send in an account||to send in render an account 81Z) eO#  
g7 W"  
Y`S vMkP)+  
_zi|  
支票薄cheque book .ctw2x5W  
;hN!s`vq  
:X (=z;B;N  
0.k7oB;f(@  
支票陈票人cheque drawer ]3.;PWa:  
YteO 6A;  
IB] l1<  
W v+?TEP  
持票人cheque holder o:Sa, !DK  
#'9HU2  
j HJ`,#  
Qn)a/w-  
不记名支票cheque to bearer||bearer cheque 'AS|ZRr/  
Zba2d,8/  
Gu\q%'I  
bAtSVu  
记名支票||认人支票cheque to order `&ckZiq  
GDiBl*D  
q'Tf,a  
ZRU{ [4  
到期支票antedated cheque 68WO~*  
n[Y~]  
ZeaA%y67U  
cB}D^O   
未到期支票postdated cheque ou{2@"  
l?n\i]'  
Trz@~d/[,n  
+*/Zu`kzX  
保付支票certified cheque K F!Yf\  
,M ^<CJ  
1ztG;\  
@YTaSz$L  
未获兑现支票,退票returned cheque ,S]7 'UP  
_TQj~W<  
@>Km_Ax  
x\G'kEd  
横线支票crossed cheque |"CZT#  
= x)-u8P  
PmEsN&YP]  
Zw S F^  
普通横线general crossing O`t&ldU  
l L@XM2"  
C 7ScS"~  
eiaFaYe\  
特别横线special crossing .~~T\rmI  
1JG'%8}#8  
SP_75BJ  
w;:*P  
空白支票blank cheque ,Ae6/D$h/  
E,x+JeKV  
`%9 uE(  
bI9~jWgGp  
失效支票,过期支票stale cheque DgQp HF  
oDAXiY$u  
6wjw^m0  
[uN? ~lp\%  
普通支票open cheque !")tU+:  
h_3E)jc  
U,{eHe ?>T  
3J|F?M"N7  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount V1 `o%;j  
:v&$o'Sak  
o&)8o5  
!6O(-S2A  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges j[G  
`V)8 QRN(  
u5b|#&-mX  
Q%f^)HZGR  
支票换现金||兑现to cash a cheque ' 9Xu p  
h-K_Lr]  
m6\E$;`  
ND#Yen ye  
清理票款to clear a cheque SaAFz&WRl  
4=.89T#<  
ub#a`  
P90yI  
保证兑现to certify a cheque G+"t/?/  
DIfaVo/"  
J~ zUp(>K  
'/n1IM$7  
填写支票数额to fill up a cheque 6"5A%{ J  
p\tm:QWD;  
G kl71VX  
bL+_j}{:N  
支票上划线to cross a cheque m_?~OL S  
%G/ hD  
/h H  
p6]1w]*R  
开发支票to make out a cheque ):68%,  
 +yH7v5W  
Ms5ap< q#  
~"&|W'he[  
签发支票,开立支票to draw a cheque||to issue a cheque {JO  
~Z?TFg  
*K6g\f]b#  
qYjce]c  
透支支票to overdraw a cheque r4XK{KHn  
G )trG9 .a  
^w@%cVh  
]}-7_n#cC  
背书支票to endorse a cheque k}kQI~S9  
:bu/^mW[  
T@:Wp4>69  
L_uVL#To  
请付票款||清付票款to pay a cheque||to honour a cheque RXp w!  
\K{0L  
9N%We|L,c  
a}BYov  
支票退票to dishonour a cheque J6s`'gFns  
dGYn4i2k?  
?qLFaFt/  
,.83m%i  
拒付支票to refuse a cheque iwZPpl ";  
<EB+1GFuI  
6S'yZQ |b  
?wiC Q6*$  
拒付支票to stop payment of a cheque b8`)y<7  
M=.n7RY-  
7a =gH2]&  
zl>nSndRE  
提示要求付款to present for payment 3nIU1e  
Sz)' ogl  
SO|NaqWa  
[fya)}  
见票即付持票人payable to bearer Xtq_y'I  
c)TPM/>(p  
(>UZ<2GPL  
BOb">6C  
支付指定人payable to order g|DF[  
q1 $N>;&  
]_mb7X>  
=r?hg GWe  
已过期||无效out of date||stale b,l$1{  
0U(@= 7V  
G6q }o)[m)  
Zw 26  
请给出票人R/D||refer to drawer k2omJ$?v  
jH5 k  
=\&;Fi]  
6"L cJ%o  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds RVnjNy;O`  
o lR?n(v  
}W C[$Y_@  
[64:4/<}  
文字与数字不一致words and figures differ 'Vzp2  
'1P 2$#  
="1Ind@w!  
GfxZ'VIn  
支票 $-OA'QwB]  
>a!/QMh  
时间已过account closed Thp[+KP>  
aD<A.Lhy  
XV7Ex\D*  
vjbASFF0=  
更改处应加盖印章alterations require initials 1E[J%Rh\ l  
-/wtI   
2@n{yYwy  
e&|'I"  
lK?uXr7^  
6y-@iJ*ld;  
时间已过effects not cleared 2.`\  
Avge eJi  
)!th7sH  
1*P~!2h  
停止付款payment stopped du $:jN\}  
CmP9Q2  
!hA-_  
B?eCe}*f;B  
支票毁损cheque mutilated j2t7'bO_  
JK7G/]j+Ez  
,Q3T Tno ,  
afCW(z H p  
汇款||寄钱to remit||to send money yJ[0WY8<kC  
AVsDt2A  
NlA,'`,  
a kkNI3  
寄票供取款||支票支付to send a cheque for payment fF!Yp iI"  
E+j/ Cu  
$g^@AdE%  
on!,c>nNa  
寄款人a remitter l] K3Y\#bP  
+r�  
rX U  
|QF7 uV  
收款人a remittee #>a\>iKQ2q  
bt@< ut\  
")1:F>  
juP7P[d$qW  
国外汇票foreign Bill rP'me2 B  
0.Q Ujw  
R)?*N@.s  
D5gFXEeh  
国内汇票inland Bill '9%\;  
`_6C {<O  
Zcey|m*|  
Ucb F|vkI  
跟单汇票documentary bill +X\FBvP&  
,X?{07gH  
4V"E8rUL(  
ob!P ;]T  
空头汇票accommodation bill x f'V{9*  
Ex.yU{|c  
=?5]()'*n  
,Y@Gyx!4  
原始汇票original bill a)!o @  
OMk y$d #  
3RUy, s  
 > ^O7  
改写||换新票据renewed bill Q*GN`07@?d  
mwO6g~@ `  
#QZe,"C9`  
b;L\EB  
即期汇票sight bill||bill on demand 44J]I\+  
ynp8r f  
5G}?fSQ>  
.w:DFk^E]b  
…days after date||…days after date…日后付款 M^A48u{,"  
.zf~.R;>  
o]odxr  
MnmVl"(/  
…months after date||…months after date…月后付款 s$IDLs,WM  
#j;^\rSv-  
BqEI(c 6  
_OYasJUM G  
见票后…日付款…days after sight||…days sight 2bz2KB5>  
I2XU(pYU  
pG_;$8 Hc  
]iVcog"T  
见票后…月付款…months after sight||…months sight }ZYd4h|g\z  
> [)7U _|p  
UB@Rs|)  
YH$-g  
同组票据set of bills P|`8}|}a  
~"gA,e-)  
JhYe6y[q  
`Uq#W+r,  
单张汇票sola of exchange||sole of exchange #{0HYg?(f  
n>z9K')  
VC Ywz B  
:x3QRF  
远期汇票usance bill||bill at usance cs48*+m  
m5n #v  
.Cv6kgB@c  
'JtBZFq  
长期汇票long bill . P viA  
v4<nI;Ux  
v@sIHb  
+SzU  
短期汇票short bill RIR\']WN  
J[&@PUy  
Xc ++b|k  
?Rb9|`6  
逾期汇票overdue bill P.se'z)E  
W<{h,j8  
!"AvY y9  
h#I>M`|  
宽限日期days of grace s3N'02G  
_{ue8kGt  
%X]jaX 7  
]2A^1Del  
电汇telegraphic transfer (T.T) Bg=wKwc8  
t3WiomNCc  
m[osg< CR_  
+bxYG D  
邮汇postal order||postal note (Am.)||post office order||money order 299H$$WS,Z  
Xfc-UP|}  
`?H]h"{7Q  
-]Bq|qTH[(  
本票promissory note (P/N) _rMg}F"  
W ~<^L\Lu  
[&[k^C5  
'ycJMYP8  
押汇负责书||押汇保证书letter of hypothecation b)#hSjWO#  
sfH_5 #w  
UBKu /@[f@  
o)|flI'vT  
副保||抵押品||付属担保物collateral security gk4;>}  
 0q  
&, vcJ{.  
"s-"<&>a(  
担保书trust receipt||letter of indemnity 2ACCh4(/P  
[Y/} ^  
)6MfRw  
CZe ]kXNv  
承兑||认付acceptance ;]puq  
Y|m +d T6  
*-WpZGh  
}v;V=%N+v  
单张承兑general acceptance ~G p [_ %K  
RU{twL.B  
$p8xEcQdU#  
iozt&~o  
有条件承兑qualified acceptance Rh2+=N<X  
E`JI>7  
umfD>" ^I  
tIi&;tw]  
附条件认付conditional acceptance FZ QP%]FX  
iXkF1r]i  
;}WeTA_-[  
LP^$AAy  
部分认付partial acceptance   H'5)UX@LP  
    
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