论坛风格切换切换到宽版
  • 5023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。   sh  :$J[  
会计报表statement of account V,-we|"  
ZDW9H6ux  
g*YDgY  
=UKxf  
往来帐目account current :+\0.\K0!  
KQr+VQdq>  
Y5aG^wE[:  
b1C)@gl!Z  
现在往来帐||存款额current accout )c e 6~   
g<Z :`00|  
$7q3[skH  
Mq\=pxC@  
销货帐account sales iVFOOsJ@  
>ai,6!  
x*1wsA  
t\,Y<9{w  
共同计算帐项joint account $yx\2   
C5~~$7k0  
3L&:  
mi=mwN%UB  
未决帐项outstanding account :9hGL  
7(84j5zb  
.8YxEnXw)(  
<D a-rv8  
贷方帐项credit account||creditor account H~FI@Cf$L  
?oYO !  
@} Ig*@  
19$A!kH\  
借方帐项debit account||debtor account B<d=;V  
AlQhKL}|s  
L"b&O<N o  
Tri\5O0lPs  
应付帐||应付未付帐account payable JK2{9#*  
h%EeU 3  
?F05BS#)X  
X$!fR >Zc  
应收帐||应收未收帐account receivable s[8. l35|  
 I0 mp[6  
e0(/(E:  
f\2IKpF2  
新交易||新帐new account <D |&)/#  
^("b~-cJ  
-_ 9k+AV  
,-6Oma -  
未决帐||老帐old account Z Xx1S?u  
pB:XNkxL  
"}71z  
Pxl,"  
现金帐cash account vbmt0d f  
~9]vd|  
LGhK)]:  
 DXf  
流水帐running account wa@Rlzij>  
&@6xu{o  
Z1,rN#p9  
EGl<oxL*R2  
暂记帐||未定帐suspense account H q6%$!q  
}R;}d(C`  
#z P-, 2!r  
]zYIblpde  
过期帐||延滞帐overdue account||pastdue account +<Gp >c  
ejd_ 85$  
0BXr[%{`  
Fn5BWV  
杂项帐户sundry account >*EZZ\eU!  
2/ +~h(Cc  
neU=1socJ  
ZQlk 5  
详细帐单||明细表detail account ~R;/u")@e  
!SK`!/7c?  
U$5x#{AFp  
HVa D  
呆帐bad account k[8F: T-  
dy+A$)gY<  
SA'g`  
u4hn9**a1  
会计项目title of account |pHlBzHj  
K^!#;,0  
]0>  
&KMI C  
会计薄||帐薄account-book brTNwRze  
}aOqoi7w  
`i.fm1I]  
d*tWFr|J-  
营业报告书||损益计算表account of budiness||business report /rpr_Xw}  
,6]ID1o:y  
&S(>L[)9  
Y%/RGYKh  
借贷细帐||交验帐account rendered wa,`BAKJ+F  
Z=8&`  
Osz=OO{  
80Y% C-Y:  
明细帐account stated Y-})/zFc  
v/ Ge+o0K  
yhgGvyD  
"81'{\(I_  
与…银行开立一户头to open an account with Ar\fA)UQ`  
BP j?l  
s=)W  
7l7VT?<:  
与…银行建立交易to keep account with @{b5x>KX  
Pt85q?->  
"iEnsP@'Wg  
9iT9ZfaW  
继续记帐to keep account l1] N&jN{  
;#zteqn  
m|fcWN[  
k(G6` dY  
与…有交易to have an account with .=YV  
D 6'd&U{_  
J t.<Z&  
I._ A  
作成会计帐||有往来帐项to make out an account with _v#pu Fy  
*Z"cXg^ti  
\X\< +KU  
:g$"Xc8Zn  
清算||清理债务to make up an account ,]\cf  
nY MtK  
PW@ :fM:q  
J jZB!Lg=  
清洁帐目||与…停止交易to close ones account with U;3t{~Ym  
H,c1&hb/w  
w &YUb,{Y  
xpp nBnu$7  
结帐to close an account T7i>aM$+  
D0 k ,8|  
 I wj[ ^  
"{@[06|1  
清理未付款to ask an account||to demand an account ZzK^ bNx)0  
:C^{Lc  
,L  
kT   
结清差额to balance the account with 9q0s  
'9]?jkl  
W0x9^'=s\  
I b{#dhV  
清算to settle an account||to liquidate an account||to square an account 3_G0eIE"u  
IJ+}  
5vD\?,f E  
gHh (Q RA  
审查帐目||监查帐目to audit an account enxb pq#  
]UIN4E  
kReZch}  
X`<z5W] !  
检查帐目to examine an account fph+ 05.%  
|5>A^ a  
J|jvqt9C  
7]So=% q  
转入A的帐户to charge the amount to As account 6|Dtx5 "r  
F%zMhX'AG  
^W}| 1.uZ  
OS%[SHs  
以计帐方式付款to pay on account JkR%o #>5  
Msvs98LvW  
DNDzK iMk  
{pi_yr 3  
代理某人||为某人on ones account||on account of one 7gLk~*  
CUTjRWQ  
((AK7hb  
f3,LX]zKA  
为自己计算||独立帐目on ones own account RJ3uu NK7  
)M.g<[= ^  
`tO t+>YWn  
C3.]dsv:  
由某人收益并负风险on ones account and risk||for ones account and risk P$Y w'3v/  
< %^WZ:c  
V!*1F1  
Qd~7OH4Lp  
由某人负担for ones account||for account of one xc'uC bH  
< Ed;tq  
D:K"J><@  
X9c <g;  
按某人指示||列入某人帐户by order and for account of one F~fN7<9R  
S_*Gv O  
Xa-TNnws?  
X:f5t`;  
列入5月份帐目for May account 0 GFho$f  
RwK6u-u#9  
4TQmEM,  
a{^ 2c!  
编入某中帐项下to pass to the account of||to place to the account of DdISJWc'`5  
Qhe<(<^J,  
irw5<l  
lZkJ<*z#  
寄出清算书to send in an account||to send in render an account ]ZR` 6|"VO  
r1. zURY  
/J"fbBX wY  
GXLh(d!C  
支票薄cheque book "I pbR  
%c$|.TkX  
OP=oSfa  
@D["#pe,}  
支票陈票人cheque drawer FwKY;^`!d  
IEM{?  
Bk~lM'  
L|D9+u L  
持票人cheque holder F;/^5T3wI  
o3GZcH?  
WAuT`^"u  
9%R"(X)  
不记名支票cheque to bearer||bearer cheque fwx^?/5j  
(-;(wCEE  
5D-as9k*  
U7fNA7#x"  
记名支票||认人支票cheque to order s LDEa  
04-@c  
5Uhxl^c  
Pec40g:#F  
到期支票antedated cheque W! |_ hL  
7c%d Ss6  
Dbx zqd  
R:'&>.AUw  
未到期支票postdated cheque 5KTFf6Uq  
grI#'x  
l7<VHz0b  
j)nE!GKD(  
保付支票certified cheque V3|" v4  
>#;_Ebl@  
L*p7|rq$"  
z 36Y/{>[  
未获兑现支票,退票returned cheque ?#doH,  
5yJ~ q  
W?N+7_%'  
n Jz*}=  
横线支票crossed cheque 4v(?]]X  
"NEKz  
c/F!cW{z^  
SEu:31k{o  
普通横线general crossing )-iUUak  
1Qjc*+JzO.  
0>;[EFL  
,s}7 KE  
特别横线special crossing "WPWMQ+  
23+JuXC6>  
YXF^4||j.c  
gH"a MEC  
空白支票blank cheque 1x sJz^%V  
4Pf"R ~&[  
,Cy&tRjR B  
31]Vo;D  
失效支票,过期支票stale cheque >h9~ /  
TL -AL tG  
+,i_G?eX  
#!m^EqF1_  
普通支票open cheque iH dX  
'Vhnio;qC  
!WB3%E,I  
;d}n89DXj  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount b ts*qx&)  
X Cez5Q1  
e-xT.RnQ  
D-m%eP.  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 4VA]S  
h PKutx  
>Fe=PRs  
dJb7d`  
支票换现金||兑现to cash a cheque B>"-8#B[4  
a94 nB  
^R+CkF4l l  
 -l"8L;`  
清理票款to clear a cheque .Rb4zLYL*w  
"`pg+t&  
27F:-C~.9  
idS+&:'  
保证兑现to certify a cheque g ZES}]N  
GIK.+kn\  
_JKz5hSl  
+\vN#xDz  
填写支票数额to fill up a cheque Z ]OX6G  
#m'+1 s L  
nXh<+7  
u b@'(*  
支票上划线to cross a cheque bvJ*REPL ?  
i-sm9K'ns  
On+0@hh  
tg~7^(s  
开发支票to make out a cheque |g\CS4$  
"nNT9 K|  
S! .N3ezn  
\qJ^ n %  
签发支票,开立支票to draw a cheque||to issue a cheque Lf Y[Z4  
CZCVC (/u  
"(a}}q 9-  
`ih#>i_ &  
透支支票to overdraw a cheque <1U *{y  
+J !1z  
d%1 Vby  
s6oIj$  
背书支票to endorse a cheque woU3WS0  
n+'s9  
Ap}`Q(.  
Mi[,-8Sk  
请付票款||清付票款to pay a cheque||to honour a cheque \JF 2'm\M  
&{x`K4N  
"N=q>jaX  
]mi)x6 3^  
支票退票to dishonour a cheque 7{[i)  
p"n3JV.~k+  
A+hT2Ew@t}  
G;AV~1i:~  
拒付支票to refuse a cheque Z1DF)  
&KeD{M%  
y$?O0S%F  
;:Y/"5h  
拒付支票to stop payment of a cheque zOL*XZ0c  
+AOpB L'  
2u} ns8wn  
/5:qS\Zl  
提示要求付款to present for payment wV{VV?h}  
Q,\S3>1n  
bB.Yq3KI  
;BEX|w xn  
见票即付持票人payable to bearer  p;vrPS  
h)?Km {u%  
\Xg`@JrTM  
WQY\R!+  
支付指定人payable to order v/G^yZa  
xT8!X5;  
tkhEjTZ  
YZ5[# E@l  
已过期||无效out of date||stale HK.Si] :  
{?uswbk.  
.@f ) #2  
J2$ =H1-  
请给出票人R/D||refer to drawer 2ZQ|nwb7  
d%ncI0f`  
R #m1Aa  
S2 YxA  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h &IF ?h  
KRj3??b  
P6 mDwR  
Ea N^<  
文字与数字不一致words and figures differ 8"x\kSMb  
;0E[ ; L!  
>  ,P,{"  
x@<!#d+  
支票 RS  Vt  
~fly6j|u  
时间已过account closed 4yRX{Bl|  
iSj.lW  
D?9EO=  
@S  Quc  
更改处应加盖印章alterations require initials KKJa?e`C  
\1#!% I=.  
&}lRij&`  
3_c4+u"6  
N+ei)-  
is=|rY9$  
时间已过effects not cleared H AMps[D[  
H?dEgubg7]  
O9MBQNwjA  
4 !M6 RL8{  
停止付款payment stopped ~=pyA#VVJ"  
%J| xPp)  
+Ram%"Zwh  
I6F $@  
支票毁损cheque mutilated  2dBjc{  
3a6  
^NOy: >  
:<E\&6# oC  
汇款||寄钱to remit||to send money '3ZYoA%  
/ , .rUn1  
gd\b]L?>O  
<fcw:Ae  
寄票供取款||支票支付to send a cheque for payment 7:h_U9Za?$  
05vu{>  
m?D k(DJ  
\G &q[8F\  
寄款人a remitter 08E,U  
5[>N[}Ck>  
1"HSM =p  
rZ7)sE5L  
收款人a remittee u&ozc  
?VT ]bxb  
f%TP>)jag!  
m3iB`  
国外汇票foreign Bill qy~@cPT  
gT4H? #UB  
`_H^k !^  
s$;IR c5!6  
国内汇票inland Bill t%>x}b"2T  
$^"_Fox]A\  
cK+y3`.0  
de?lO ;8  
跟单汇票documentary bill ]$96#}7N  
r$.v"Wh)  
,4z?9@wQ  
Yo#F;s7  
空头汇票accommodation bill 9k>=y n  
@](\cT64i3  
#o-CG PE  
* ;C8g{  
原始汇票original bill " ^:$7~%bA  
T~'9p`IW  
W&(98}oT  
C:d$   
改写||换新票据renewed bill 6J%+pt[tu  
BHBMMjY5  
.Qeml4(`3  
dd%-bI^  
即期汇票sight bill||bill on demand :,(ZMx\  
5&*B2ZBzH  
aF\?X &|  
Z'sO9Sg8>  
…days after date||…days after date…日后付款 xd`!z`X!,s  
,0Y5O?pu\  
2i~qihx5^  
g"Z X1X  
…months after date||…months after date…月后付款 lhA<wV1-9G  
Q35/Sp[;x  
#GHLF  
{1ic* cZS  
见票后…日付款…days after sight||…days sight 35[8XD  
VX;tg lu2  
zl !`*{T{  
y 3O Nn~k  
见票后…月付款…months after sight||…months sight R?Or=W)i  
/8` S}g+  
) {oVVLs  
yxa~R z/  
同组票据set of bills &`'gO 9  
^L<*ggw  
pMX#!wb  
 }[<eg>9#  
单张汇票sola of exchange||sole of exchange 4;ig5'U,  
k&1~y W  
*?+maK{5+  
emV@kN.  
远期汇票usance bill||bill at usance L. xzI-I@D  
4%I(Z'*Cx  
Tx7YHE6{  
$v6dB {%Qu  
长期汇票long bill Z<#beT6  
+0O{"XM  
k'BLos 1W  
9R"bo*RIS  
短期汇票short bill [lC*|4t &  
iM Xl}3  
a]465FY  
}>:x  
逾期汇票overdue bill xe: D7  
3a4 ]{  
M,Px.@tw.  
swVq%]')"  
宽限日期days of grace d*lnXzQor  
-< 7KW0CA  
 /y,~?  
9zkR)C  
电汇telegraphic transfer (T.T) e6f!6a+%  
%Ya-;&;`  
kl|KFdA;  
iw(\]tMt  
邮汇postal order||postal note (Am.)||post office order||money order d+|8({X]D8  
$s hlNW\  
)G6]r$M>o0  
h@z(yB j:0  
本票promissory note (P/N) 9b !+kJD  
A]{8 =  
i)0*J?l=  
g2hxWf"  
押汇负责书||押汇保证书letter of hypothecation kvdzD6T 9  
0rT-8iJp4P  
IrXC/?^h  
N2}].}  
副保||抵押品||付属担保物collateral security HFx8v!^5N  
%t\`20-1<  
mV;Egm{A\  
;1cX|N=  
担保书trust receipt||letter of indemnity "$#x+|PyC  
#4''Cs  
b=QO^  
KTk%N p  
承兑||认付acceptance COj50t/  
c*_I1}l  
HqU"i Y>b  
Us YH#?|O  
单张承兑general acceptance 9h$-:y3  
a'Qy]P}'Ug  
r}QW!^F  
ha'oLm#  
有条件承兑qualified acceptance ~]A';xH&  
1` m ~c  
`2 NL'O:  
`ivr$b#  
附条件认付conditional acceptance o)?"P;UhJX  
5gV8=Ml"V  
qrNW\ME  
@}x)>tqD  
部分认付partial acceptance   \x x<\8Qr_  
    
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