论坛风格切换切换到宽版
  • 4260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。   Hc V"X,7S  
会计报表statement of account 7=OQ8IM !  
P*Tx14xe4  
'hv k  
~Oq +IA~9  
往来帐目account current *`Yv.=cd  
/'DsB%7g  
e|D ;OM  
%ck]S!}6  
现在往来帐||存款额current accout ' dx1x6  
!G}+E2fDA  
-7&Gi +]  
VZ](uFBY  
销货帐account sales A7`1-#  
k`p74M Wu  
9Q-*@6G  
0#*#a13  
共同计算帐项joint account XNb ZNaAd  
lF?tQB/a  
a~!G%})'a  
-,{-bi  
未决帐项outstanding account V{&r Q@{W  
0{PzUIM,W  
fH ?ha  
[ $T(WGF  
贷方帐项credit account||creditor account xvSuPP4 m  
?8mlZ X9C  
#I3$3^0i#  
^3FE\V/=  
借方帐项debit account||debtor account F0UVo  
:C8$Xi_i}  
@*DyZB  
d k<XzO~g  
应付帐||应付未付帐account payable Q\,o :ZU_  
fiN3xP]V  
{E0z@D)U-  
Pv+5K*"7Cg  
应收帐||应收未收帐account receivable 2kUxD8BcN  
eBO@7F$  
1#4PG'H  
N#_GJSG_|  
新交易||新帐new account Wt9Q;hK  
@ (i!Y L  
n%\ /J  
#vqo -y7@  
未决帐||老帐old account e<#DdpX!H~  
!!nuAQ"E[  
[ dE. [  
{gaai  
现金帐cash account R1W}dRE}  
~b|`'kU  
EK$Kee}~  
=?(~aV  
流水帐running account eV cANP  
%D`,k*X  
?P7] u>H  
e%>b+ Sv  
暂记帐||未定帐suspense account hwDbs[:  
N9rBW   
0G2g4DSKD  
45H!;Q sk  
过期帐||延滞帐overdue account||pastdue account 9r2IuS0  
xyE1Gw`V  
z>[tF5  
m%8q Zzqk  
杂项帐户sundry account tB' V  
V8~jf-\$b  
{3Vk p5%l  
*AIEl"29  
详细帐单||明细表detail account =4 X]gW  
8Z2.`(3c[  
h !(>7/Gi  
N6[i{;K@N{  
呆帐bad account m2Uc>S  
Z2bcCIq4  
j,2l8?  
W];EKj,3W  
会计项目title of account 2_t=P|Uo  
@l UlY2  
41 vL"P K  
O;]?gj 1@  
会计薄||帐薄account-book s Fgadz6O  
@)8]e S7  
(HN4g;{  
kDz>r #%  
营业报告书||损益计算表account of budiness||business report `4CWE_k  
gK3Mms]}m  
;#G%U!p  
XDD<oo  
借贷细帐||交验帐account rendered y/@iT8$rp  
Gr(|Ra .  
qsg>5E  
#rYENR[  
明细帐account stated 4rU! 4l  
xkA2g [  
&}`K^5K|O:  
T_OF7?  
与…银行开立一户头to open an account with G(1 K9{i$  
! ]Mc4!E  
Z]:BYX'  
"L2m-e6  
与…银行建立交易to keep account with 3An(jt$%Q  
,dd WBwMK  
}1%r%TikY  
u=qPzmywt  
继续记帐to keep account ZcryAm:I  
f e $Wu  
P?3{z="LzJ  
+EASAq  
与…有交易to have an account with PtKTm\,JL0  
O=jN&<rb  
Kv+Bfh  
a]VGUW-  
作成会计帐||有往来帐项to make out an account with a`Z{ xme =  
%3a|<6  
`% E9xcD%  
G+Dpma ]  
清算||清理债务to make up an account ZxS&4>.  
,{j4  
5iWe-xQ>  
Qm);6X   
清洁帐目||与…停止交易to close ones account with IM-`<~(I#  
D&[Z;,CHMA  
[a8+(  
4=p@2g2"H  
结帐to close an account R^Bk]  
qiNliJ>40E  
+(ny|r[#  
U4wpjHg  
清理未付款to ask an account||to demand an account U4_"aT>M y  
_IYY08&(r  
6f}e+80  
\X@IkL$r  
结清差额to balance the account with XU#,Bu{  
dokuyiN\  
z/vDgH!s  
(G5xkygR9  
清算to settle an account||to liquidate an account||to square an account #O</\|aH)i  
aii '}c  
A! ;meVUs  
j+1KNH  
审查帐目||监查帐目to audit an account `$9L^Yg,4  
HtzMDGV<  
D_aR\  
Bz]J=g7  
检查帐目to examine an account B+D`\Nlo  
h3h8lt_ |  
bhKV +oN  
+(AwSh!  
转入A的帐户to charge the amount to As account ~_}4jnC  
p}8ratmN  
FR'b`Xv:  
? -{IsF^  
以计帐方式付款to pay on account {U P_i2`.  
>q&L/N5  
/.-m}0h|W-  
gDhl-  
代理某人||为某人on ones account||on account of one Th+|*=Il  
U$$3'n  
d H_2 o  
*eoq=,O  
为自己计算||独立帐目on ones own account L{K*~B-p  
Y\>\[*.v  
5V rcR=?O  
di<B~:l58  
由某人收益并负风险on ones account and risk||for ones account and risk x9\J1\  
h*l4Y!7  
. /)j5M  
TA9dkYlE/  
由某人负担for ones account||for account of one mdt ?:F4Q  
ws().IZ  
,^!Zm^4,  
4I1K vN<A  
按某人指示||列入某人帐户by order and for account of one ;.r2$/E  
V*kzn m  
9T]va]w?#  
Qf~| S9,  
列入5月份帐目for May account DoTs9w|5  
:28@J?jjO  
UR\ZN@O  
Qq>ElQ@  
编入某中帐项下to pass to the account of||to place to the account of Obg@YIwn  
= jBL'|k5  
A<;0L . J  
V!}L<cN  
寄出清算书to send in an account||to send in render an account _AAx )  
Q+/R JM?3@  
_dY:)%[]  
YN`UTi\s  
支票薄cheque book cnC_#kp  
`lvh\[ 3^  
4Z],+?.[  
}P16Xb)p  
支票陈票人cheque drawer 4KZSL: A  
w8U2y/:>  
r8<JX5zyuo  
AtuZF  
持票人cheque holder ]P JH'=  
NywB 3  
U=M#41J  
}1@n(#|c  
不记名支票cheque to bearer||bearer cheque _RgxKp/d  
'>"`)-  
O&F< oM  
!OV|I  
记名支票||认人支票cheque to order THb A(SM  
-.^@9 a>  
d!w1t=2H  
;;D% l^m+  
到期支票antedated cheque ,7QBJ_-;QJ  
ZyZl\\8U  
rK*hTjVn  
`9]P/J^  
未到期支票postdated cheque jg7d7{{SB  
xAFek;GY?  
e1:u1(".  
\-DM-NrZ1U  
保付支票certified cheque =lYvj  
Qu!O V]Cc  
$0ym_6n  
L;L2j&i%v)  
未获兑现支票,退票returned cheque 4+BrTGp  
k0gJ('zah  
wEZqkV  
kOo>Iy  
横线支票crossed cheque ;:-}z.7Y  
tzx:*  
JkRGtYq  
~oEXM ?M  
普通横线general crossing Iwnj'R7:  
1x^W'n,HtK  
H0 {Mlu9  
 pb,{$A  
特别横线special crossing lqhHbB  
ABd153oW"  
:-W$PIBe  
[~zE,!  
空白支票blank cheque O e0KAn  
L 5hQdT/b$  
j 8~Gv=(h  
Pcd i  
失效支票,过期支票stale cheque B3ohHxHu  
*fOS"-C L  
$`cy'ZaF  
RlG'|xaT  
普通支票open cheque m-Mhf;  
PQr#G JG7  
z:@d@\$?  
&utS\-;G  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount T XY  
/v<e$0~s<  
$Qx(aWE0  
%3#b6m~  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ;jpw"-J`  
Dg?Ho2ih  
_R>s5|_  
P,s)2s'nZ  
支票换现金||兑现to cash a cheque AmUe0CQ:k'  
L%=BCmMx  
uC <|T  
D*<8e?F  
清理票款to clear a cheque 5d!z<{ `  
g[uE@Gaj&  
:$)aMEq  
;NvhL|R  
保证兑现to certify a cheque dNS9<8JX  
M[&.kH  
RQ_#r YmT  
r' 97\|  
填写支票数额to fill up a cheque jHUz`.8B  
$P1d#;rb%  
* (_ON$+3  
H f`&&  
支票上划线to cross a cheque )aO!cQ{s  
<#J<QYF&2  
'h+4zvI"8  
g tSHy*3]  
开发支票to make out a cheque NR@SDW  
$[L)f| l  
)Uoe ~\  
>u%[J!Y;;  
签发支票,开立支票to draw a cheque||to issue a cheque ir1RAmt%  
QjT#GvHY  
)gm\e?^   
cmC&s'/8`D  
透支支票to overdraw a cheque 'ra_Zg[j  
%'p|JS  
yg u?w7  
+O%a:d%  
背书支票to endorse a cheque (kD?},Z  
e>s.mH6A  
>LRaIU>  
>O[^\H!\  
请付票款||清付票款to pay a cheque||to honour a cheque {U2| ):  
vb4G_X0S  
DrYoC7   
!IrKou)/_  
支票退票to dishonour a cheque =V4_DJ(&  
Yc( )'6  
TBLk+AR  
{Rh+]=7  
拒付支票to refuse a cheque K <fq=:I3  
>G -?e!  
::h02,y;1%  
l.LFlwt  
拒付支票to stop payment of a cheque }F9?*2\/  
EJiF_  
^SelqX  
.<|4PG  
提示要求付款to present for payment   ]q\=  
#'{PY r  
_jI)!rfb  
we@En .>f  
见票即付持票人payable to bearer S7~l%G>]b  
"NI>HO.U  
6T aT_29  
M}RFFg  
支付指定人payable to order &|,q sDK(  
c`[uQXv  
nCmrt*&}  
R^w >aZ oJ  
已过期||无效out of date||stale ,)\5O0 D6  
ry<}DK<u  
0 GLB3I >  
.J! $,O@  
请给出票人R/D||refer to drawer mJ#B<I'  
C{Xk/Er5<  
!wufoK  
% QcG^R  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p!5JO4F$  
-O q=J;  
'/)_{Ly  
x)Om[jZE  
文字与数字不一致words and figures differ rcb/X`l=  
4Og GZ  
YSUH*i/%  
V?pO~q o  
支票 ~\(>m=|C:H  
^oZs&+z  
时间已过account closed 74N\G1  
[Z&s0f1Qb  
m&vYZ3vK[  
761"S@tf$}  
更改处应加盖印章alterations require initials -D':7!@  
(N>ew)Ke  
0a-:x4  
PL2Q!i`[o  
?;QKe0I^  
PX{~!j%n  
时间已过effects not cleared ~2qG" 1[\  
%LaC$w_X  
[ ESQD5&  
i3!$M/_]  
停止付款payment stopped +4vX+;: br  
EJ|ZZYke!  
hA19:H=7R0  
vX)Y%I  
支票毁损cheque mutilated PqeQe5  
%R5MAs&-5  
8o!^ZOmU<  
JO$]t|I  
汇款||寄钱to remit||to send money EjCs  
43]&SXprH  
\O4=mJ  
yodrX&"  
寄票供取款||支票支付to send a cheque for payment 545 xs`Q_  
+f~3FXM  
 +*~3"ww<  
>R0j<:p :  
寄款人a remitter Q&\ksM  
AR2+W^aM3  
"N"k8,LH  
O!yn `< l  
收款人a remittee p ;01a  
#> oO[uaY  
Bd[}A9O[  
4v JIO{m  
国外汇票foreign Bill (G;*B<|A  
.Cd$=v6  
A V`7> @  
0]W/88ut*u  
国内汇票inland Bill %'< qhGJ  
q/ zdd3a  
M:M<bz Vu  
ps J 1J  
跟单汇票documentary bill >b${rgCvQ  
NP/2gjp  
6u8fF|s  
8=Ht+Br  
空头汇票accommodation bill B75SLK:h=  
7K4%`O  
4x >e7Kf  
#bH[UId[  
原始汇票original bill &"0[7zgYQz  
j3F=P  
!(o2K!v0  
4 ETVyK|  
改写||换新票据renewed bill s2kynQ#a  
Re>e|$.T  
$cCB%}   
`Nr7N#g+u  
即期汇票sight bill||bill on demand 3E9j%sYk  
ShxX[k  
>{8H==P  
s*Ll\ #  
…days after date||…days after date…日后付款 wkw/AZ{27  
<GEn9;\  
upKrr  
\aozecpC`  
…months after date||…months after date…月后付款 aT[7L9Cw  
!ZdUW]  
g?sF mD  
Q0q$ZK6C  
见票后…日付款…days after sight||…days sight WDR!e2G  
 QkAwG[4  
{5`?0+  
Uk4">]oct  
见票后…月付款…months after sight||…months sight +UtK2<^:o  
m+ YgfR  
>Fh@:M7z  
b*i+uV?  
同组票据set of bills %cL:*D4oz  
^DOcw@Z6HC  
T~E83Jw  
bHM .&4G  
单张汇票sola of exchange||sole of exchange cx) EFy.  
){~.jP=-#  
CTYkjeej  
i :72FVo  
远期汇票usance bill||bill at usance 9OBPFF  
g(^l>niF:  
c#Bde-dh  
v;7u"9t  
长期汇票long bill \;<Y/sg  
ai RNd~\  
Pe.D[]S  
25r=Xv  
短期汇票short bill EQ -\tWY  
4j5 "{  
FqfeH_-U  
U@WT;:.T  
逾期汇票overdue bill ^8)d8?}  
dmne+ufB  
&[uG fm+@  
5ZLH=8L  
宽限日期days of grace ewY X\  
\T?O.  
>8so'7(  
%k_JLddlW  
电汇telegraphic transfer (T.T) Nnw iH  
*0@e_h  
v*pVcBY>  
2#!D"F  
邮汇postal order||postal note (Am.)||post office order||money order vjb{h'v  
`/O_6PQ}  
&x3y.}1  
$si2H8  
本票promissory note (P/N) {<lV=0]  
'E9jv4E$n  
4-MA!&  
#R$!|  
押汇负责书||押汇保证书letter of hypothecation _F9 c.BH  
'@FKgy;B)-  
Y `wi=(  
(`&g  
副保||抵押品||付属担保物collateral security B^ h!F8DC  
@4pN4v8U  
c!c !;(  
A+'j@c\&!  
担保书trust receipt||letter of indemnity OoE@30+  
ZHT.+X:_  
]Q+Tm2{  
JW$#~"@r  
承兑||认付acceptance ^t"\PpmK<d  
$d'Gh2IGA  
XX =A1#H  
.3[YOM7h  
单张承兑general acceptance Cpl\}Qn  
2neiUNT  
C..O_Zn{g  
li'#< "R?'  
有条件承兑qualified acceptance j JW0a\0  
BkcOsJIz  
2 IGAZ%%  
p&7>G-.  
附条件认付conditional acceptance rei<{woX  
P _9O8"W  
 j%lW+ [%  
3Cpix,Dc  
部分认付partial acceptance   VGS e<6Hh  
    
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