论坛风格切换切换到宽版
  • 2652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。   zG_e=   
会计报表statement of account o(iN}.c  
Xg |_  
Jsee8^_~  
mOj6 4}_`"  
往来帐目account current Jsi [,|G  
:IFTiq5a;  
rs$sAa*f  
#un#~s 7Q  
现在往来帐||存款额current accout R v6 1*F4  
6,j6,Q(67  
%;UEyj  
%k8} IBL  
销货帐account sales @\ip?=  
#t /.fd  
_ukKzY  
?MevPy`H  
共同计算帐项joint account GWZ0!V  
jHPJk8@y  
&P>wIbE  
A~ugx~S0  
未决帐项outstanding account _5I" %E;S  
Fx']kn9  
B mq7w,L.  
K DP7u  
贷方帐项credit account||creditor account Ic 4>kKh  
yZ t}Jnv  
,5" vzGLJ  
?pdvFM  
借方帐项debit account||debtor account unqX<6hu  
MR$Bl"d  
+:4J~Cuf  
b?-Ep?G'\  
应付帐||应付未付帐account payable `X8AM=  
mjbr}9  
(KaP=t}  
S/CT;M@W  
应收帐||应收未收帐account receivable _K{hq<g  
"=I ioY  
o.DT`L8  
BBy"qkTe  
新交易||新帐new account YC\~P VG  
iJ_FJ[ U  
@)mH"u!(7  
6y&d\_?Y  
未决帐||老帐old account 2ul!f7#E  
aF4vNUeG  
kKnz F  
b]hP;QK`U$  
现金帐cash account %RgCU$s[>  
g:MpN^l  
/X)fWO S6  
_@0>y MZ^  
流水帐running account /C29^P  
uUb[Dqn  
[i24$UT  
Hs<vC L \  
暂记帐||未定帐suspense account X_XeI!,b  
v/6QE;BY&Q  
\M M(w&  
|S#)[83*3  
过期帐||延滞帐overdue account||pastdue account N?0T3-/K  
d V#h~  
V}ZF\SG(K  
'Syq!=,  
杂项帐户sundry account 5% C-eB  
FCU~*c8Cs  
!=>pI/ECQ*  
(</cu$w>H)  
详细帐单||明细表detail account iF2/:iP  
uZ*;%y nQ  
@%@uZqQ4  
Kr`Cr5v  
呆帐bad account * ,!6#Z7  
bWAhK@epI  
'VCF{0{H~  
hh`7b,+ 4  
会计项目title of account -#= v~vE  
n?vrsqmZ  
RajzH2j+>  
aB~?Y+m  
会计薄||帐薄account-book "Q;n-fqf  
i[A$K~f  
RVtb0FL  
hb7H- Z2  
营业报告书||损益计算表account of budiness||business report & D4'hL3  
WP7*Q:5  
S{aK\>>H  
k,O("T[  
借贷细帐||交验帐account rendered .0;Z:x_3  
EXUjdJs"  
iqURlI);P  
U bT7  
明细帐account stated #:v}d+  
wN8-M e  
AjB-&Z  
!Z2?dhS  
与…银行开立一户头to open an account with ?"[b408-  
WPiQ+( pt  
a=\r~Z7E  
@D&VOJV  
与…银行建立交易to keep account with ?n9gqwO  
!_)*L+7f_  
0dA'f0Uy\X  
OF'y]W&  
继续记帐to keep account B/g.bh~)q  
GZQy~Uk~  
-kT *gIJ}  
vL(7|K  
与…有交易to have an account with `=8g%O|T  
&m_4#  
u{maE ,  
.~qu,q7k~  
作成会计帐||有往来帐项to make out an account with X*6bsYbK-  
Vr0-e vwfo  
ZW n j-  
'v iF8?_  
清算||清理债务to make up an account }stc]L{79  
#Q}`kFB`  
LO0<=4iN(  
hDI_qZ  
清洁帐目||与…停止交易to close ones account with ;HRIB)wF  
'Y{fah  
d-w#\ ^  
HTuv_kE  
结帐to close an account \?A 7{IY  
nn!W-Bsqjh  
OI</o0Ca  
/9<zG}:B  
清理未付款to ask an account||to demand an account uuW._$.A>  
xG i,\K\:  
= Is.T  
gB,~Y511  
结清差额to balance the account with "pGSz%i-  
/iFtW#K+  
P 0v&*y3Y  
'=}F}[d"kk  
清算to settle an account||to liquidate an account||to square an account zX{K\yp  
H$Om{r1j  
[h20y  
n 5 h4]u  
审查帐目||监查帐目to audit an account <hazrKUn  
A]^RV{P  
~LqjWU  
udYk 6  
检查帐目to examine an account /f2HZfj  
4sOo>.<x  
kX!TOlk3  
 >sk vg  
转入A的帐户to charge the amount to As account *CG-F=  
=z`GC1]bL  
 <yE  
w4w[qxV>  
以计帐方式付款to pay on account S{_i1'  
\UZlFE  
5lehASBz  
G`3/${ti  
代理某人||为某人on ones account||on account of one J_) .Hd  
H]2cw{2  
&0A^_Z .nA  
w+c%Y\:  
为自己计算||独立帐目on ones own account _qwKFC  
n@IpO i$Q  
4 0as7.q  
1#B Mc%  
由某人收益并负风险on ones account and risk||for ones account and risk eiE36+'>b  
}cUq1r-bW  
@AM;58.  
Bg.~#H  
由某人负担for ones account||for account of one 8{QN$Qkn  
?86q8E3;&  
-'ff0l  
Kxs_R#k  
按某人指示||列入某人帐户by order and for account of one K]5@bm  
"SGq$3D  
oNW5/W2e;  
AG ?cI@',  
列入5月份帐目for May account i}d^a28  
7OSk0%Q,  
)nncCU W  
WBcnE( zF  
编入某中帐项下to pass to the account of||to place to the account of DL$O274uZ  
,ru2C_LQ  
X; [$yW9hE  
UqJ}5{rt  
寄出清算书to send in an account||to send in render an account _J' _9M?>  
)bCw~'h*  
@K{1O|V  
{p -q&k&R|  
支票薄cheque book %NH#8#';2  
ry^FJyjW  
']]C zze  
9eG{"0)  
支票陈票人cheque drawer :xqhPr]e  
C%#%_ "N  
K ?R* )_  
}.+{M.[}  
持票人cheque holder A5U//y![{  
M1UabqQ  
Q)`3&b  
T >BlnA  
不记名支票cheque to bearer||bearer cheque O}$@|w(8;  
hn-+]Y:  
HP/f`8  
.x6c.Y.S  
记名支票||认人支票cheque to order =E E>QM  
_c[ Bjip  
7sgK+ ip  
X*4iNyIs_  
到期支票antedated cheque _>:R]2Ew  
g7Xjo )  
)Q:.1 Hgl  
;!RS q'L1  
未到期支票postdated cheque F?h{IH f  
yH YqJ|t  
D7v-+jypp  
rf}@16O$'  
保付支票certified cheque h!@ t8R  
l:' 0  
Q:nBx[%  
k&oq6!ix  
未获兑现支票,退票returned cheque aHhr_.>X  
fLGZ@-qA0  
VR5CRNBJ  
hU: 9zLe  
横线支票crossed cheque h\]D:S  
p= fj1*  
yaDK_fk  
F0Nl,9h('  
普通横线general crossing 3vcKK;qCB  
 M{!Y   
\:7G1_o  
=x_~7 Xc{  
特别横线special crossing $ G\IzK  
|{STkV]  
E2hy%y9Tp  
wWh)yfPh8H  
空白支票blank cheque 6!QY)H^j9,  
Ah_,5Z@&R  
|o6g{#1  
lla?;^,  
失效支票,过期支票stale cheque j@ehcK9|  
^0x0 rY  
Ne!0`^`~  
t@_MWF  
普通支票open cheque cPx] :sC  
/V>q(Q  
f!H~BMA+a  
t9C.|6X  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ;$il_xA)\>  
f3[/zcm;  
Tgf\f%,h  
b$*1!a  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Q;h6F{i  
c] '- :=  
:gwM$2vv  
^9jrI  
支票换现金||兑现to cash a cheque p-qt?A  
[B2g{8{!  
REK(^1 h  
"ZHA.M]`  
清理票款to clear a cheque Kw/7X[|'G  
oh?@[U  
j0X Jf<  
]cKxYX)J  
保证兑现to certify a cheque Ra!Br6  
[$x&J6jF.  
-jPrf:3)  
bJW P r  
填写支票数额to fill up a cheque 5`3Wua  
0t^Tm0RzH  
 mS]&  
3$~oQC  
支票上划线to cross a cheque H1fKe=$1  
CAJ]@P#Xj+  
=N~*`5|rk  
)%(V.?eW  
开发支票to make out a cheque flXDGoW  
xG7/[ jG  
(+iOy/5#u  
-Uj3?W  
签发支票,开立支票to draw a cheque||to issue a cheque wG-lR,glb  
!k}]`z^d  
%b1N lzB+  
x^959QO ~  
透支支票to overdraw a cheque Y0 ?<~G f  
@dHQ}Ni  
qOD:+b  
2 {I(A2  
背书支票to endorse a cheque 8-_\Q2vG  
b" PRa|]  
X$0&tmum  
4?c4GT9(6S  
请付票款||清付票款to pay a cheque||to honour a cheque H[e=^JuD  
B]lM69Hz  
NGs@z^&V  
N ,0&xg3  
支票退票to dishonour a cheque VZ1u/O?ub  
mE)I(< %  
j96\({;k  
#*zl;h1(  
拒付支票to refuse a cheque ~2L]K4Z^  
5<RZ ht$i  
wj$WE3Y  
c*N>7IF,  
拒付支票to stop payment of a cheque 0Q)m>oL.  
JO=kfWW  
tXg>R _\C  
;%YAiW8{Xk  
提示要求付款to present for payment 6p)dO c3L  
VQ(l=k:}2  
1R"?X'w  
3o.9}`/  
见票即付持票人payable to bearer N_Q\+x}zq  
3qVDHDQ?ZV  
XnNU-UCX  
Q G8X{'  
支付指定人payable to order B4kJ 7Pdny  
DRy,n)U&  
YacLYo#  
6_zyPh  
已过期||无效out of date||stale d#Xt2   
NU/:jr.W#  
Pu`;B   
c-" .VF  
请给出票人R/D||refer to drawer Pgo^$xn'6  
Ef"M e(  
S @tpd'  
%VsIg  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <UE-9g5?G  
Uf`~0=w  
+/|t8zFWs  
aS)Gj?Odf  
文字与数字不一致words and figures differ n/vKxtW  
Cj3C%W  
UWIw/(Mv/]  
M # ) @!  
支票 TChKm- x  
WcZck{ehd  
时间已过account closed VqBb=1r%o7  
"qxu9Hg!  
:J~sz)n4  
$^Z ugD  
更改处应加盖印章alterations require initials 4PDxmH]y  
q-5U,!!W/  
gzd)7np B2  
|x/00XhS  
6ntduXeNVh  
rhQ v,F9  
时间已过effects not cleared $*N)\>~X  
G~FAChI8![  
*c{X\!YBh  
qpZR-O  
停止付款payment stopped @p$$BUb  
Kq4b` cn{_  
vC|V8ea  
Ow f:Kife  
支票毁损cheque mutilated z]33_[G1U  
9%6W_ 0>  
/^^wHW:  
(n {,R  
汇款||寄钱to remit||to send money ~Jlo>  
n[tES6u  
`p\@b~GM  
&vHfuM`  
寄票供取款||支票支付to send a cheque for payment jTE~^  
]s<}'&  
n"dYN3dE  
p8_ C Y[U  
寄款人a remitter ~uRL+<.c  
WB(Gx_o3  
2/4,iu(T`c  
2GW.'\D  
收款人a remittee qEy]Rc%  
3V)NM%Aw  
jp|1S^b  
bUS"1Tg]*6  
国外汇票foreign Bill \ N;%  
KDEcR  
e A'1  
f'Cx %  
国内汇票inland Bill ^Z`?mNq9  
Qk h}=3u  
wr{ [4$O  
+#=l{_Z,ZJ  
跟单汇票documentary bill Yj/[I\I"m  
29~Bu5  
lJ$ j[Y  
qOi"3_  
空头汇票accommodation bill 7'1 +i  
A$;"9F@  
),;O 3:n  
ccm(r~lhJ  
原始汇票original bill u>-pg u  
9?L,DThQ  
2SHS!6:Rl  
W v4o:_}  
改写||换新票据renewed bill d&ap u{  
J rgpDZ  
Qqn9nO9  
_zF*S]9 X  
即期汇票sight bill||bill on demand -lDAxp6p  
[zMnlO  
(//f"c]/  
JK_(!  
…days after date||…days after date…日后付款 }VI}O{  
Eu)(@,]we  
yK" T5^o  
"CcdwWM  
…months after date||…months after date…月后付款 \I[50eh|  
Yv ZcG3@c3  
gt Vnn]Jh  
|| 0n%"h>i  
见票后…日付款…days after sight||…days sight .lE7v -e  
MeMSF8zSQ  
gSn9L)k(O  
SoPiEq  
见票后…月付款…months after sight||…months sight (W'.vEl  
Htn''adg5  
/ij)[WK@  
rwh,RI) )g  
同组票据set of bills  66 @#V  
).D+/D/"2  
\[yg f6#[  
 tQSJ"Q  
单张汇票sola of exchange||sole of exchange j,@@[{tu  
}{#ty uzAo  
K#_x.: <J  
uW4wTAk;qh  
远期汇票usance bill||bill at usance 4_&+]S  
BfUM+RC%5  
'PK;Fg\  
op5G}QZ  
长期汇票long bill s.qo/o\b  
%f'mW 2  
HJ^SqSm  
TP R$oO2  
短期汇票short bill x_VD9  
Al-;-t#Dc  
pS6p}S=1]  
J Dp{d c  
逾期汇票overdue bill 8DLj?M>N  
kACgP!~/1  
SSo7 U  
D6L5X/#  
宽限日期days of grace %8hjMds  
(u:^4,Z  
jqv"8S5  
8urX]#  
电汇telegraphic transfer (T.T) oQ:.pq{T  
t]14bf$*Q  
4Fs5@@>X  
SR8)4:aKW  
邮汇postal order||postal note (Am.)||post office order||money order K~6,xZlDWM  
9Q  /t+  
ta+MH,  
F :p9y_ W  
本票promissory note (P/N) %pG^8Q()   
|^k&6QO5  
]9]o*{_+(f  
uw>O|&!  
押汇负责书||押汇保证书letter of hypothecation hI>vz "J  
`WRM7  
M%(^GdI#Vf  
;U)xZ _Ew~  
副保||抵押品||付属担保物collateral security 'nRoa7v(  
hb ="J349  
<reALC  
DV{0|E  
担保书trust receipt||letter of indemnity 1Xn:B_pP  
0(|Yy/Yq  
6 @A'N(I=O  
V]Z!x.x"=y  
承兑||认付acceptance ic;M=dsh:  
Cno+rmsfT  
MP_LdJM1E  
 ,7h0y  
单张承兑general acceptance !fmbm4!a  
uEui{_2$  
h"3Mj*s  
N5d)&a 7?  
有条件承兑qualified acceptance RIdh],-  
)eD9H*mq  
J:Idt}@z  
f>hA+  
附条件认付conditional acceptance F?+\J =LT  
mJNw<T4!/  
9_-6Lwj6t  
ORx6r=zg  
部分认付partial acceptance   q,m+W='  
    
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