论坛风格切换切换到宽版
  • 2064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。   o1#:j?sN  
会计报表statement of account 3m43nJ.~  
uFm+Y]h  
&weY8\ HD  
vlPl(F1  
往来帐目account current `j}_BW_  
}l}yn@hYC  
%7NsBR!y  
0tW<LR-}E  
现在往来帐||存款额current accout aW=By)S!Y  
V{T{0b" \U  
>St. &#c  
Y[ iDX#  
销货帐account sales pyg!rf-  
O/D Af|X|  
Y3P.|  
@@%i( >4Z  
共同计算帐项joint account w*<Y$hnBzF  
>&<<8Ln  
"xDx/d8B  
8:P*z  
未决帐项outstanding account H:q)^$s  
<DeKs?v  
XDpfpJ,z"}  
3C rQBIj1  
贷方帐项credit account||creditor account kfqpI  
ggm2%|?X  
|RR%bQ^{  
1jH7<%y  
借方帐项debit account||debtor account IU Y> ih  
ocIt@#20 K  
Ic[}V0dk  
HDF!`  
应付帐||应付未付帐account payable hncS_ZA  
2SDh0F  
o~v_PD[S  
xH_A@hf;  
应收帐||应收未收帐account receivable &jV9*  
-,~;qSs  
eeW' [  
0$eyT-:d  
新交易||新帐new account >aEL;V=}P  
u\{qH!?t  
y4xT:G/M  
!;o\5x<'$O  
未决帐||老帐old account _ yfdj[Ot`  
^Yj"RM$;N  
w=f0*$ue+w  
le7 `uz!%  
现金帐cash account  20I4r  
<u/a`E?  
G1kaF/`O  
 }Vvsh3  
流水帐running account 8G0  
Yv)Bj  
c%|vUAq *  
)\{'fF  
暂记帐||未定帐suspense account cPpu  
p= !#],[  
/635B*g  
R<f#r03@|  
过期帐||延滞帐overdue account||pastdue account F,*2#:Ki  
<Ctyht0c.  
"'['(e+7  
6( >3P  
杂项帐户sundry account ETU-]R3  
[f<"p[  
BJ~ ivT <  
ds- yif6   
详细帐单||明细表detail account Q` H# fS~  
]e^R@w  
DdBxqkh  
hVMYB_<~  
呆帐bad account 'UY [ap  
?n!lUr$:y  
rm OQ{2}  
tf4*R_6;1$  
会计项目title of account /&CUspb  
mO#I nTO  
N<9w{zIK(  
)T>8XCL\}  
会计薄||帐薄account-book S8\+XJ  
q1H=/[a  
 cp$.,V  
wD` [5~C{  
营业报告书||损益计算表account of budiness||business report m&Lt6_vi  
]Z _$'?f  
m7JPH7P@BM  
5v"Y\k+1  
借贷细帐||交验帐account rendered j5kA^MTG  
#C4|@7w%  
r,5-XB  
P3G:th@j=  
明细帐account stated z1F9$ ^  
xJ-*%'(KZ  
Bb~5& @M|N  
M~-h-tG  
与…银行开立一户头to open an account with VSh!4z1  
AWO0NWTB  
djUihcqA`  
ugno]5Ni  
与…银行建立交易to keep account with 8$ic~eJ  
XJUEwX  
s}wO7Df=+  
~]&B >q  
继续记帐to keep account pDGT@qJ  
^\MhT)x  
f3 !n$lj  
~P/]: =  
与…有交易to have an account with H"_v+N5=  
;d4 y{  
d<#p %$A4  
?9p$XG  
作成会计帐||有往来帐项to make out an account with wS V@=)H\:  
V7:\q^$  
gV|Y54}T  
>5.zk1&H  
清算||清理债务to make up an account hcyn  
wazP,9W?  
F99A;M8(  
I]jX7.fx  
清洁帐目||与…停止交易to close ones account with y1iX!m~)  
L?HF'5o  
4f!dY o4L  
UeA2c_ 5  
结帐to close an account X@!X6j  
'*4iqP R;  
N`HSE=u>  
: W~f;k  
清理未付款to ask an account||to demand an account !N1J@LT5h  
GMdI0jaG#  
*Rq`*D>:U}  
';6X!KY+]  
结清差额to balance the account with 1aq2aLx  
8b7;\C~$p  
a%E8(ms37y  
+`| mJa  
清算to settle an account||to liquidate an account||to square an account ds] ?;l"  
^>^ \CP]  
<1 S+ '  
D"cKlp-I6|  
审查帐目||监查帐目to audit an account zw]3Vg{T  
"Hht g:  
'irGve x  
Fj^AW v^/  
检查帐目to examine an account \45(#H<$  
e\r7BW\Y  
"y$ qrN-  
MqdB\OW &  
转入A的帐户to charge the amount to As account < eQ[kM  
&2{]hRM  
s`c?:  
Sph*1c(R  
以计帐方式付款to pay on account RL*]g*  
\5hw9T&[B  
"15=ET  
:G 5C ]'t  
代理某人||为某人on ones account||on account of one skR,-:"8  
g/#~N~&  
SKR;wu  
:!O><eQw  
为自己计算||独立帐目on ones own account E0YU[([G  
43L|QFo  
BI.V0@qZ  
r?^"6 5 =  
由某人收益并负风险on ones account and risk||for ones account and risk 1Nj=B_T  
fa{@$ppx  
"0-y*1/m  
{y6C0A*  
由某人负担for ones account||for account of one U:n*<l-k}  
Pq?*C;D  
,QvYTJ{  
Q]# Z9H  
按某人指示||列入某人帐户by order and for account of one x: ~d@  
FJwt?3\u5  
-B 9S}NPo  
RZh}:  
列入5月份帐目for May account lw[<STpD;  
tS<h8g_  
%S`ik!K"I  
;SY.WfVA7  
编入某中帐项下to pass to the account of||to place to the account of hnzNP\$U ]  
$XGtS$  
v`B4(P1Z  
_| <BF  
寄出清算书to send in an account||to send in render an account g z61FW  
x=Mm6}/  
sPCMckt  
_whF^g8  
支票薄cheque book T3z(k la  
{mSJUK?TKl  
Hku=pr3Gn  
f xtxu?A>  
支票陈票人cheque drawer t`u!]DHv  
Tpzw=bC^  
!ZrB^?sO  
1[DS'S  
持票人cheque holder 4ht\&2&:  
WZ?!!   
`?uPn~,e8  
O2v.  
不记名支票cheque to bearer||bearer cheque l>7r2;  
T//S,   
LgHJo-+>  
TyOH`5 D  
记名支票||认人支票cheque to order A5XR3$5P  
uTGcQs}  
H/J<Pd$p  
<&U!N'CE  
到期支票antedated cheque  O<GF>  
wiE]z  
z*LiweR-  
$Ha%Gr  
未到期支票postdated cheque C3S`}o.  
N E= w6  
~lw<799F6  
q# vlBL  
保付支票certified cheque #T\  
HmV /> 9  
~E*d G  
g$3> ~D  
未获兑现支票,退票returned cheque @ Nb%L&=P8  
<zfKC  
wPnybb{  
n93zD*;5  
横线支票crossed cheque 8#59iQl  
R0<< f]  
% ;O}FyP  
Wsm`YLYkt!  
普通横线general crossing aws"3O% uW  
n+oD C65[  
]W) jmw'mo  
Hr }k5'  
特别横线special crossing jTSOnF}C~+  
\!H{Ks{#R.  
f0oek{   
V8"Wpl9Cz  
空白支票blank cheque @ls.&BHUP  
)^ <3\e  
o6|-=FcvC  
iZ; TYcT  
失效支票,过期支票stale cheque Q%5F ]`VN  
$(q8y/,R*-  
5I,$EGG  
;[6&0! N\  
普通支票open cheque vv/J 5#^,\  
(ZPXdr  
mU G %LM  
-x'e+zT  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 2p:r`THvS5  
+R[4\ hC0Y  
3s(Ia^  
}*kJ-q&0  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 7Dt"]o"+  
_Bk U+=|J  
b3U6;]|x  
-<W2PY<  
支票换现金||兑现to cash a cheque T[.[ g/`  
LSkk;)'2K  
._<ii2K'  
77Q}=80GU;  
清理票款to clear a cheque Oif,|:  
I/p] DT  
`ROEV~  
UK3a{O[ 5  
保证兑现to certify a cheque )5yj/0oT  
U9ZbVjqv@  
kx{!b3"  
vA-PR&  
填写支票数额to fill up a cheque @ajM^L!O  
T1N H eH>  
^ KH>1!  
agsISu(  
支票上划线to cross a cheque 6Rz[?-mkLO  
I@./${o  
OFy,B -`A{  
y\[r(4h  
开发支票to make out a cheque |:2c$zq  
h>3H7n.  
@"8R3BN  
N@1p]\  
签发支票,开立支票to draw a cheque||to issue a cheque gdi`x|0  
- L ~ Uu^o  
$D_HZ"ytu  
-p8e  
透支支票to overdraw a cheque nem@sB;v#  
#IX&9 aFB}  
hC>wFC  
%f! iHo+Z  
背书支票to endorse a cheque +,_c/(P  
kwar}:`  
h4 vm{ho  
sh6(z?KP  
请付票款||清付票款to pay a cheque||to honour a cheque T]71lRY5  
6tdI6  
.#! mDlY;  
n,nisS  
支票退票to dishonour a cheque hKksVi  
:s*>W$Wp4  
 ;Qa;@  
yNva1I  
拒付支票to refuse a cheque ~3=2=Uf  
~ hm`uP  
=Ahw%`/&}]  
IVteF*8hU  
拒付支票to stop payment of a cheque `C'}e  
cyMs(21  
;BI)n]L  
E1W:hGI  
提示要求付款to present for payment O5-;I,)H  
9^zx8MRXd  
X47Ol  
I:t^S.,  
见票即付持票人payable to bearer ;r!\-]5$  
pULsGb  
3h&bZ  
[g|Hj)(  
支付指定人payable to order Taasi` k  
UC| JAZL  
./.=Rw  
3;y_mg  
已过期||无效out of date||stale ^saM$e^c:  
8]C1K Zs  
kCp)!hVQ  
DHzkRCM  
请给出票人R/D||refer to drawer A&l7d0Z^j5  
Wz{%"o  
$4Y&j}R  
J @B4 R&V  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :t>Q:mX(N  
MPvWCPB  
\)R-A '*U  
/f&By p  
文字与数字不一致words and figures differ *<k&#D"m  
R 3G@ G  
a: IwA9!L  
b42QBTeg  
支票 + *a7GttU  
{!t=n   
时间已过account closed oKiD8':  
$8@+j[>  
*w 21U!  
kY!C_kFcn  
更改处应加盖印章alterations require initials i+AUQ0Zbf6  
T*\$<-^  
;eh/_hPM  
H),RA]S  
]ymC3LV]  
;]@exp 5  
时间已过effects not cleared 4\1;A`2%0  
ee<H@LeG  
4:3_ER]J  
6n-r  
停止付款payment stopped {]["6V6W  
8^T2^gs  
qUg9$oh{LI  
!x_t`78T  
支票毁损cheque mutilated h0XH`v  
% $.vOFP9  
4d-q!lRpa  
yjd(UWE  
汇款||寄钱to remit||to send money  ~me\  
>[P%Ty);  
Yj3*)k  
hr1$1&p  
寄票供取款||支票支付to send a cheque for payment kp; &cQu!  
@<5Tba>SC  
^$}/|d(  
cD8Ea(  
寄款人a remitter [Q:f-<nH  
J7m`]!*t  
, QA9k$`  
P'F~\**5  
收款人a remittee B~r U1Y)  
K=o:V&  
Ge1duRGa  
:ln/`_  
国外汇票foreign Bill UAKu_RO6S  
19&)Yd1  
7@@<5&mN  
b-4dsz 'ai  
国内汇票inland Bill dm  2EH  
`x*/UCy\  
ETg{yBsp  
e3pnk =u  
跟单汇票documentary bill {s9<ej~<R  
5f{wJb2  
a_AJ) 4  
L,W:,i/C  
空头汇票accommodation bill vgN@~Xa  
?#i|>MRR>  
=G*z 5 3  
[brkx3h  
原始汇票original bill Q2FQhc@L(:  
G1TANy  
o Fi) d[`  
c`pYc  
改写||换新票据renewed bill hWm0$v 1p  
FF jRf  
eN4t1 $  
ILNXaJ'0a  
即期汇票sight bill||bill on demand YLE/w@*  
_trpXkQp  
]An_5J  
}q]jjs  
…days after date||…days after date…日后付款 9LHa&""  
~\3l!zIq  
wZ O@J|  
VH[l\I(h  
…months after date||…months after date…月后付款 py=i!vb&Z%  
@H6%G>K,  
~Z7)x7 z  
y{?Kao7Ij  
见票后…日付款…days after sight||…days sight :Nkz,R?  
zv,\@Z9.($  
z41D^}b  
4':MI|/my_  
见票后…月付款…months after sight||…months sight 9V.+U7\w  
ZDfS0]0F  
K` 2i  
3#B@83C0Z  
同组票据set of bills yZ?$8r  
JLml#Pu4  
Ls(&HOK[p  
pRb<wt7v  
单张汇票sola of exchange||sole of exchange u 6f4yQ  
@::lJDGVv  
:bI,rEW#_  
TX&[;jsj  
远期汇票usance bill||bill at usance \_?yzgf  
@ }ZGY^  
t6j-?c('  
3mybG%39  
长期汇票long bill vu44!c@  
?~{r f:Y  
w~ijD ^ g  
>=bt   
短期汇票short bill Cy]"  
"--/v. Cs  
[1e.i  
=Z^un&'  
逾期汇票overdue bill y)0gJP L^  
.x]'eq}  
wE)] ah:  
Rz)v-Yu  
宽限日期days of grace Ca$y819E2  
F_K   
LE<:.?<Z-  
.vN)A *  
电汇telegraphic transfer (T.T) JAT S6-Lz`  
<##|311o  
$# D n4  
m9 ^m  
邮汇postal order||postal note (Am.)||post office order||money order j )<;g(  
QziN]  
BDWim`DK"  
^ sS>Mts  
本票promissory note (P/N) S_a :ML<  
}klE0<W|5\  
| pF5`dX  
V|+ `L-  
押汇负责书||押汇保证书letter of hypothecation MiRibH XI,  
4F}g(  
M?QQr~a  
zuK/(qZ  
副保||抵押品||付属担保物collateral security d&O'r[S  
5`(((_Um+  
@?'t@P:4  
vd2uD2%con  
担保书trust receipt||letter of indemnity L[`R8n1C  
' #;,oX~5  
' m  
<\B],M1=s=  
承兑||认付acceptance =1%zI%  
Y:DNu9  
zv8aV2?D  
b #o}=m  
单张承兑general acceptance AGw1Pl8]K  
t-3v1cv"  
!l sy&6  
Z'7 c^c7_  
有条件承兑qualified acceptance |!?2OTY  
\]  tq7  
j<`I\Pmv  
 ]2hF!{wc  
附条件认付conditional acceptance 0IoXDx  
 6ON  
?$>u!V<'  
Y&ct+w]%  
部分认付partial acceptance   QO1A976o  
    
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