论坛风格切换切换到宽版
  • 3801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。   okbW.  ~  
会计报表statement of account !XF:.|  
?T'a{ ~]R  
R^JtWjJR  
):5H,B+Vr&  
往来帐目account current ^4a|gc  
1?".R]<{2T  
*1U"uJno  
*k;%H'2g{}  
现在往来帐||存款额current accout 8fb<hq<  
[-3x*?Ju  
XhJYsq]]J  
iE"+-z\U  
销货帐account sales p8E6_%Rw  
hx;0h&L  
[nB4s+NX  
z?C& ,mv  
共同计算帐项joint account I@I-QiI  
2P?|'U  
|6Qn/N$+f  
VCvFCyAz  
未决帐项outstanding account 'w`9lIax  
*<ww~^a  
,4S6F HK  
cdD?QnZ  
贷方帐项credit account||creditor account oP`Qyk  
?.69nN  
Y;>D"C..  
lXu6=r  
借方帐项debit account||debtor account &MP +  
WC wM+D  
tP|ox]  
G@1T!`  
应付帐||应付未付帐account payable 91 }kBj  
3TNj*jo  
rSNaflYAr  
4+B OS ~  
应收帐||应收未收帐account receivable N=TDywRI  
4inM d![  
 *#sY-Gd  
Q=F4ZrNqD  
新交易||新帐new account ) t$o0!  
je5GZFQw  
m4'x>Z  
,<]~/5-f  
未决帐||老帐old account ?;CMsO*q  
C{FE*@U.  
UO_tJN#X  
n]v,cfn/=<  
现金帐cash account Cg];UB}k  
7H_*1_%ZQ  
UR DXyAt  
KDJ-IXoU  
流水帐running account p!H'JNG  
p JM&R<i:  
]"VxEpqhM  
eBg:[4 4V  
暂记帐||未定帐suspense account VK^m]??s_  
I+']av8e  
~cb7]^#u1l  
U6LENY+Ja  
过期帐||延滞帐overdue account||pastdue account ^;.&=3N,+  
^(T_rEp  
05Y4=7,!  
Q <2 `ek  
杂项帐户sundry account ;&ypvKG  
Ks\\2$Cm7  
iJ!p9E*(  
:a'[ 4w  
详细帐单||明细表detail account %%hG],w  
{*AYhZ  
%p8#pt\$7  
6~!l7HqO  
呆帐bad account T6I$7F  
5PPaR|c3  
q?bKh*48  
Hm 17El68  
会计项目title of account fW3NH7aUG  
@Avve8S  
.[C@p`DZ  
4LkW`Sbm  
会计薄||帐薄account-book Q;y)6+VU4  
UA(&_-C\  
Q> J9M` a  
yp"h$  
营业报告书||损益计算表account of budiness||business report :L5k#E "u  
tu5T^"B qO  
9 1ndr@*|  
?[c{pb ,|  
借贷细帐||交验帐account rendered ,<!v!~Iy  
}ISc^W) t  
GVld]ioycG  
g& ?{^4t]  
明细帐account stated #(G"ya  
"-:-!1;Ji  
2OsS+6,[x  
5L J0V  
与…银行开立一户头to open an account with /xw}]Fa5  
BL1d= %2 R  
B2l5}"{ `  
b;I zK'  
与…银行建立交易to keep account with e^yfoE<7  
K2!GpGZu  
8\Kpc; zb  
1}ws@hU  
继续记帐to keep account OZ6:u^OS]  
s |!lw  
fRomP-S  
f:KZP;/[c  
与…有交易to have an account with 6 }>CPi#  
FqXE6^  
;2[o>73F  
HJjx!7h  
作成会计帐||有往来帐项to make out an account with l-?# oy  
 G|.6%-  
BD?u|Fd,i:  
(Q}ByX  
清算||清理债务to make up an account A\ r}V-  
^5rB/y,  
 EHk$,bM  
7[ZoUWx  
清洁帐目||与…停止交易to close ones account with Hd57Iw  
= buarxk  
+,T z +!  
@wcrtf~{)&  
结帐to close an account Nj=0bg"Qg5  
=B0AG9Fz  
_f"KB=A_x  
TW-^C ;  
清理未付款to ask an account||to demand an account !nL>Ly  
BKKW3PT  
@|D#lBm  
Q#zU0K*^  
结清差额to balance the account with 6o&ZS @  
2hsRYh  
QzS=oiL  
m,V"S(A  
清算to settle an account||to liquidate an account||to square an account Scfe6+\EW  
%>Mcme>(W  
.S*VYt%K7  
OM?FpRVU8  
审查帐目||监查帐目to audit an account ko ~D;M:  
pU1miA '  
+h@ZnFp3  
ZC"a#rQ   
检查帐目to examine an account Pye/o  
7ygz52  
~rlPS#]o  
HT7I ~]W  
转入A的帐户to charge the amount to As account @]etW>F_  
r6vI6|1  
mcTC'. 9  
Mh]4K" cs  
以计帐方式付款to pay on account m= rMx]k  
iLQ;`/j  
;$3e pP  
VUC_|=?dL  
代理某人||为某人on ones account||on account of one Yf_/c*t\5  
 E]W :  
P"+R:O\!g  
o:`^1  
为自己计算||独立帐目on ones own account r4Xaa<  
7()5\ae@q'  
f`YHZ O  
|h &  q  
由某人收益并负风险on ones account and risk||for ones account and risk b9VI(s>  
Cz6bD$5  
W@RD bsc  
(-xV W#39  
由某人负担for ones account||for account of one d2fiPI7lg  
ki|OowP  
IZuP{7p$  
Q-J} :U  
按某人指示||列入某人帐户by order and for account of one NIHcX6Nw  
A3|2;4t  
]e$n;tuW  
a:KL{e[   
列入5月份帐目for May account 0E9 lv"3o  
@(IA:6GN  
4kR;K !@k  
3gYtu-1  
编入某中帐项下to pass to the account of||to place to the account of A@Cvx7X  
EAHdt=8W{  
-.K'rW  
udPLWrPF\  
寄出清算书to send in an account||to send in render an account f|Nkk*9$  
$3xDjiBb  
uK0L>  
}(oWXwFb&W  
支票薄cheque book |h6, .#n  
eQ,VK`7X  
WBR# Ux  
E:;MI{;7  
支票陈票人cheque drawer hqV_MeHv'  
%qEp{itq  
(dh9aR_a  
&~'i,v|E  
持票人cheque holder 3Xy~ap>Y  
>^SQrB   
TN<"X :x9  
s GE %zCB  
不记名支票cheque to bearer||bearer cheque %vbov}R  
_ Td#C1g3  
H9Vn(A8&`  
Mm!;+bM%  
记名支票||认人支票cheque to order 8:2Vib$  
{kvxz  
aSI%!Vg.  
ilZQ/hOBH  
到期支票antedated cheque ?5F;4 oR2g  
93 =?^  
r.c:QY$  
;zd.KaS  
未到期支票postdated cheque \+&)9 !K  
GyV uQ51  
v^ v \6uEP  
]W5p\(1g  
保付支票certified cheque c4zGQoeH:  
( M{>9rk8  
&Lbwx&!0b  
PEaZ3 {-  
未获兑现支票,退票returned cheque OzR<jCOS  
2*] [M,L0c  
"sWsK %  
uo(LZUjPbN  
横线支票crossed cheque rC_saHo>#R  
wOLV?Vk  
F+L%Ho;@P  
7Sh1QDYZ  
普通横线general crossing X~/-,oV=A  
!#W3Q  
M.bkFuh  
h8-uI.RZ  
特别横线special crossing 4J?\JcGs  
-9Ygn_M  
;|W:,a{kS  
h iK}&  
空白支票blank cheque F{_,IQ]U  
~Q5]?ZNX  
c= ?Tu  
KTwP.!<v  
失效支票,过期支票stale cheque h"'}Z^  
&|' NDcp  
Nq|y\3]  
@Kw&XKe`  
普通支票open cheque N8=-=]0G  
nB]mj _)R^  
 m3^D~4  
JY,oXA6O  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 0k4XVd+Nv  
T_#8i^;D  
d(Hqj#`-31  
[Dmf.PUe  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges >/NegJh'F}  
t~BWN  
e E(+  
y=jZ8+M   
支票换现金||兑现to cash a cheque r;E5e]w*-  
Om_ "X6  
/!y;h-  
5=}CZYWB  
清理票款to clear a cheque `:jF%3ks+0  
)-Z*/uF^  
A PrrUo  
3#GIZ L}!x  
保证兑现to certify a cheque nZG zez  
P0U&+^W"9  
h cu\c+ A  
&>R:oYN  
填写支票数额to fill up a cheque G*~CB\K_  
Qz_4Ms<o  
;%cW[*Dw  
.[s6PzQy  
支票上划线to cross a cheque ePxAZg$ `>  
}o\} qu*  
5@ Hg 4.  
gvL*]U7  
开发支票to make out a cheque t2|0no  
91DevizXx  
H+@?K6{h  
WM4,\$  
签发支票,开立支票to draw a cheque||to issue a cheque !lA~;F  
_1WA:7$C  
^+gD;a|t  
NbCIL8f]  
透支支票to overdraw a cheque ~-uDN)  
fZ^ad1o  
m9 ]Ge]  
%*Vr}@BA)  
背书支票to endorse a cheque CkNh3'<wg  
n36iY'<)G  
z sR5"Vi=  
n</Rd=  
请付票款||清付票款to pay a cheque||to honour a cheque ,f<J4U:Y  
NS;L FeGD  
jE8}Ho_#)  
2 gca *  
支票退票to dishonour a cheque 6$zd2N?  
U!E}(9 tb  
'+'h^  
}wI +e Mr  
拒付支票to refuse a cheque mX?t|:[b  
< 'BsQHI  
`DM)tm3&m  
vj]h[=:  
拒付支票to stop payment of a cheque Ug4o2n0sk  
$1Wb`$  
E]S:F3  
kpNp}b8']  
提示要求付款to present for payment Md8<IFi9]Q  
$@L2zl1  
uc|ej9N  
I7#JT?\}  
见票即付持票人payable to bearer ( )f )  
Y^;izM}  
,}9 tJY@ E  
bf2r8   
支付指定人payable to order sD&V_ &i  
e@/' o/  
(.L?sDQ</z  
1TF S2R n  
已过期||无效out of date||stale F[W0gjUc  
koE]\B2A6  
17 0r5  
A>HCX 4i  
请给出票人R/D||refer to drawer `O;4 b#!g  
{) sE;p-  
7KJ0>0~Et  
,mC=MpfzJ  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1KR4Wq@  
4gUx#_AaG  
u0g"x_3  
4gWlSm)  
文字与数字不一致words and figures differ c%(Nd i  
(Jk[%_b>_  
|x>5T}  
\w(0k^<7  
支票 :2')`xT  
tF./Jx]_  
时间已过account closed v"o@q2f_  
N.ZuSkRM  
Dca,IaT'  
Y]uVA`%"b  
更改处应加盖印章alterations require initials U;"J8  
ASr@5uFR  
iun_z$I<+Z  
W"CG&.  
6o5,d]  
U3UA  
时间已过effects not cleared /^bU8E&^M  
Y> ~jho  
{zLgLBM  
h^''ue"  
停止付款payment stopped %T\ 2.vl  
#v9+9X`1L  
{K?e6-N(z  
T7O)  
支票毁损cheque mutilated } j;es(~D  
"pH;0[r]  
h(4\k?C5  
XdOntP*a  
汇款||寄钱to remit||to send money P:3o}CB1I  
82?LZ?!PD  
vg _PMy\  
yF|+oTp  
寄票供取款||支票支付to send a cheque for payment \ Z5160  
O'3/21)|y  
rq}xuSFI  
h'_$I4e)  
寄款人a remitter {MDM=;WP_  
TqOH(= {  
+Z"[2Dm  
4MtRI  
收款人a remittee V{x[^+w7X~  
_5$L`&  
K ]|hkp&  
m@0> =s~.  
国外汇票foreign Bill "QD>:G;u  
'm-5  
JRj{Q 1J  
>$=l;jO`n  
国内汇票inland Bill eIN0 T;1T  
aH8]$e8_,\  
t}OzF cyqN  
}nO%q6|\V  
跟单汇票documentary bill kXlI *h  
:C,}DyZy  
*O)i)["  
Fzy#!^9Nu  
空头汇票accommodation bill P4|A\|t  
)a `kL,  
3v`@* *  
*!3qO^b?  
原始汇票original bill k5+ Fxf  
HNlW.y"  
>*n4j:  
8qxZ7|Y@  
改写||换新票据renewed bill 'SrDc'?  
7+hc?H[&'  
Z/4bxO=m  
"I{Lcn~!@  
即期汇票sight bill||bill on demand x(~V7L>"i  
Ag8lI+ h  
|)*!&\Ch  
kV!1k<f  
…days after date||…days after date…日后付款 <i`s)L  
M &H,`gm  
c%+uji6  
b5f+q:?{  
…months after date||…months after date…月后付款 Xf mN/j2  
kqq1;Kd  
1|:;~9n<t  
c+8 Y|GB  
见票后…日付款…days after sight||…days sight HsT6 #K  
$Q,]2/o6n  
r@wE?hK  
CoWT  
见票后…月付款…months after sight||…months sight (|3?wX'2U  
`A o"fRv#  
ZU2D.Kf_:  
dP]Z:  
同组票据set of bills r/HG{XH`  
Q7/Jyx|  
/BhP`a%2Q  
7vI ROK~  
单张汇票sola of exchange||sole of exchange ~~I]SI k{  
mmCGIX  
#c'}_s2F[  
n3 Rf:j^R  
远期汇票usance bill||bill at usance !<b+7 A  
!FB2\hiM  
!d[]Qt%mA  
Z1;+a+S=z  
长期汇票long bill WE-+WC!!:  
x`'s  
C]ax}P>BQ  
]@ Vp:RGMr  
短期汇票short bill s t#^pWL  
s!Iinc^p  
|I|,6*)xg  
??++0<75  
逾期汇票overdue bill =eh!eZ9  
y S<&d#:"  
yBv4 xKMH  
t$R0UprK  
宽限日期days of grace /1=x8Sb  
C/ ]Bx  
{?X +Yw  
yWr &G@>G  
电汇telegraphic transfer (T.T) yHZ&5  
%z"$?Iv  
F`+S(APT8  
q>6,g>I  
邮汇postal order||postal note (Am.)||post office order||money order %Rk0sfLvn  
WW7E*kc  
HPo><u  
!!Yf>0u#  
本票promissory note (P/N) ygUX]*m!  
:&E~~EUW  
d/YQ6oKU  
:z|$K^)7Z  
押汇负责书||押汇保证书letter of hypothecation gAsjkNt?  
e%0IE X  
U-{3HHA  
b8$%=Xp  
副保||抵押品||付属担保物collateral security M[_Ptqjb  
8%MF <   
\ Z~ <jv  
Us>  
担保书trust receipt||letter of indemnity jX t5.9 t  
/~?[70B}E  
avXBCvP+h  
ax 2#XSCO  
承兑||认付acceptance &@PAv5iNf  
hWX4 P  
5\ }QOL  
i/C0 (!  
单张承兑general acceptance "# Q"gC.K  
'w|N} 4  
u}?{1B!  
^6!8)7b  
有条件承兑qualified acceptance =Prz|   
~4ijiw$  
i2LN`5k  
bF +d_t  
附条件认付conditional acceptance W)Y o-%  
q1|@v#kH6  
_e|-O>#pl  
/5\{(=0  
部分认付partial acceptance   Q"oJhxS  
    
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