论坛风格切换切换到宽版
  • 2597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。   J~N!. i  
会计报表statement of account 1b@]^Ue  
xg;F};}5$  
m5 W':vM  
0bu!(Tpg7  
往来帐目account current Z,>owoP4  
)?( _vrc<  
+77j2W_0  
C *7x7|z  
现在往来帐||存款额current accout 6?/f $,v  
raM{!T :  
HYNpvK  
oYWHO<b  
销货帐account sales 1=^ |  
e_FoNT  
/5Yl, P  
Z/OERO   
共同计算帐项joint account LfvRH?<W  
g c<Y?a-  
 o%$R`;  
;r XZ?"  
未决帐项outstanding account NQN?CBFQ  
7&Ie3[Rm_3  
|#B)`r8  
$wk(4W8E  
贷方帐项credit account||creditor account HUel  
`a@YbuLd  
- P4X@s_;  
j% '~l#nw  
借方帐项debit account||debtor account "_\77cqpTh  
c7R6.T  
iq5-eJmq  
+0:]KG!Zs.  
应付帐||应付未付帐account payable 98CS|NEe  
 e )]  
`Zci <  
gi8f)MNP?~  
应收帐||应收未收帐account receivable F*y7 4j,  
z/pxZ B ~"  
=3GgfU5k  
d;).| .}P  
新交易||新帐new account mC'<Ov<eJ  
)Zfb M|  
| 8akp  
U bh)}G,Mg  
未决帐||老帐old account |doG}C  
T~d_?UAw$  
B06W(y,3Q>  
(^~~&/U_U$  
现金帐cash account ,F=FM>o  
Z5"5Ge-M  
0 l+Jq  
1\/^X>@W{  
流水帐running account =@d->d  
{7EpljH@  
-e_pw,5c '  
uFfk!  
暂记帐||未定帐suspense account $qiM_06  
3k:`7E.  
26=G%F 6  
p }3$7CR/  
过期帐||延滞帐overdue account||pastdue account  \ns} M3  
+O7GgySx  
a *nCvZ  
L!Gpk)}[i  
杂项帐户sundry account xQNGlVipZ@  
>|1-o;UU  
xr31< 4B  
~8)l/I=`);  
详细帐单||明细表detail account 4!-/m7%eF  
d}@n,3  
/ LLo7"  
H2yPVJ\Y)"  
呆帐bad account L$@qEsO  
?',GRaD  
B3E}fQm )  
jT4 m(j  
会计项目title of account r>6FJ:Tx  
9r 5(  
`X(H,Q}*;  
 CxrsP.  
会计薄||帐薄account-book ((6?b5[  
,2mq}u>WU  
8>|<m'e^\r  
/lc4oXG8  
营业报告书||损益计算表account of budiness||business report ?BU?c:"f  
UXOf  
hwSxdT6  
AH^ud*3F  
借贷细帐||交验帐account rendered `6v24?z  
5 axt\  
}wC=p>zA  
.RWq!Z=)3  
明细帐account stated P9M%B2DQ6f  
v|nt(-JX  
N,&bBp  
?v&2^d4C*F  
与…银行开立一户头to open an account with [f]:h Ji  
L#N ]1#;  
q,=YKw)*  
.+5;AtN  
与…银行建立交易to keep account with )!'7!" $  
>j&k:  
Ba76~-gK$  
;7(vqm<V2~  
继续记帐to keep account QiNLE'19^  
!#S"[q  
zG<>-?q~'  
m" ]VQnQ  
与…有交易to have an account with E4<#6q  
YOUX  
/&5:v%L  
Ib"fHLWA^!  
作成会计帐||有往来帐项to make out an account with <,J O  
_!%@V=  
1|$J>  
J4?SC+\  
清算||清理债务to make up an account gj82qy\:  
;6`7 \  
[>lQi X  
;V bB]aUg  
清洁帐目||与…停止交易to close ones account with +#6f)H(P]  
,t39~w  
jm[f|4\  
G#6O'G N  
结帐to close an account )ZpMB  
5[P^O6'  
Bf Q#5  
_OB^ywHn.  
清理未付款to ask an account||to demand an account qKs"L^b  
)2R]KU_=g  
m[Qr>="  
hPt=j{aJ%<  
结清差额to balance the account with afjEN y1  
@Suww@<  
 ;ih;8  
!ozHS_  
清算to settle an account||to liquidate an account||to square an account G_xql_QR  
Rj-4K@a8#N  
\M~uNWv|  
^%qQ)>I=j  
审查帐目||监查帐目to audit an account i GNZC{  
M+7jJ?n  
F mQiy+.|  
Hh%|}*f_,  
检查帐目to examine an account @`HW0Y_:  
zvT8r(<n}  
TrBtTqH)  
!iUT Re  
转入A的帐户to charge the amount to As account }1NNXxQ  
Nb\B*=4AR  
ZsG J[  
h-\+# .YP  
以计帐方式付款to pay on account D+7[2$:z  
?*cCn-|  
m21H68y  
IC-W[~  
代理某人||为某人on ones account||on account of one 'fY29Xr^  
ePTxuCf>  
L"( {6H  
/=KEM gI?  
为自己计算||独立帐目on ones own account *++}ll6  
]MB6++.e  
aF.fd2k  
\Lm`jU(:l  
由某人收益并负风险on ones account and risk||for ones account and risk 8/-hODoT_  
i \@a&tw  
nsu RG  
gVs@T'  
由某人负担for ones account||for account of one )yS8(F0  
iL'j9_w,  
*Q;?p hr  
Y5<W"[B!  
按某人指示||列入某人帐户by order and for account of one H )Ze{N  
9M@,BXOt  
"nU] 2  
,j eC7-tX  
列入5月份帐目for May account UFyk%#L  
[f=Y*=u9,  
(.kzJ\x  
\ F)}brPc  
编入某中帐项下to pass to the account of||to place to the account of _BG7 JvI  
cPX^4d~9  
RT[ E$H  
p-,Bq!aG$  
寄出清算书to send in an account||to send in render an account , jCE hb  
B\+uRiD8w  
Sea6xGdq  
lO HW9Z  
支票薄cheque book lDZ~  
igF<].'V  
|]b,% ?,U  
$rPQ%2eF4  
支票陈票人cheque drawer cpphnGj5  
=|H.r9-PK6  
,Eo\(j2F.  
.L.9e#?3  
持票人cheque holder lF\2a&YRbn  
rW`l1yi*$  
1+qP7 3a^  
X5+$:jq&  
不记名支票cheque to bearer||bearer cheque @su!9]o  
@ 6H7  
3]kN9n{  
[ZS.6{vr  
记名支票||认人支票cheque to order 0KjCM4t  
 =sk#`,,:  
v(P  <_}G  
_Zxo <}w}y  
到期支票antedated cheque SA?1*dw)  
E|W7IgS  
*TPWLR ^  
 I^G6aw  
未到期支票postdated cheque sk@aOv'*(  
Nop 61zj  
DkW^gt  
P[jh^!<j  
保付支票certified cheque AsI.8"   
C#L|7M??;  
Bq tN=  
W?n/>DML  
未获兑现支票,退票returned cheque '30JJ0  
SME]C') 7  
kkXe=f%  
*pyC<4W  
横线支票crossed cheque o Va[  
kH4m6p  
:0Fc E,1  
QRwOv  
普通横线general crossing LdnTdh?  
3V<c4'O\W  
yGH')TsjD  
'h[7AZ&)#  
特别横线special crossing ypx`!2Q$  
t<%+))b  
" +hUt  
e1hf{:&/G@  
空白支票blank cheque Q+Eqaz`  
n%!50E6*:  
,q$2D,dz  
qos/pm$&i  
失效支票,过期支票stale cheque Fzz9BEw(i  
Ii>#9>!F  
}6*JX\'q  
*p|->p6,u  
普通支票open cheque u\km_e  
#h XuGBZEI  
@.pr}S/  
|*L/ m0'L  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount FA;B :O@:'  
}TDq7-(g  
wV,=hMTd&\  
(U:6vk3Q  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges n,{  
#r]GnC,  
s:I 8~Cc  
-o5 7"r^x  
支票换现金||兑现to cash a cheque (A-Uo   
SRrp = >w?  
kqGydGh*"  
|RD E/  
清理票款to clear a cheque #*3 vE& p  
+y][s{A  
FPEab69  
id]}10  
保证兑现to certify a cheque biVsbxYurq  
Me^L%%: @  
J$-1odL0Z  
T;i+az{N:V  
填写支票数额to fill up a cheque VYrs4IFT$  
;`Z>^.CB  
U[:Js@uH_  
S(:|S(  
支票上划线to cross a cheque <iM}p^jX9  
ZQmg;L&7  
{7Kl #b  
][~rk?YY  
开发支票to make out a cheque rEs!gG NN  
A64c,Uv  
NSQ)lSW,;  
B'6(Ao=3/  
签发支票,开立支票to draw a cheque||to issue a cheque !0cb f&^:  
.C1g Dry]  
(AHTv8  
,Uy~O(F t  
透支支票to overdraw a cheque %@%~<U)W  
0p'g+ 2  
XO Ef, "  
=E&1e;_xlE  
背书支票to endorse a cheque A \Z_br  
KCn#*[  
s2 K8|q=  
ZV[-$  
请付票款||清付票款to pay a cheque||to honour a cheque t<cWMx5ra  
I!.-}]k  
oB+@05m8  
h\8bo=  
支票退票to dishonour a cheque 3GZrVhU?m  
 8vUq8[[  
s$/ Z+"f(  
+sXnC\  
拒付支票to refuse a cheque B:)vPO+ d  
^k!u  
 GGFrV8  
P}-S[[b73s  
拒付支票to stop payment of a cheque '@#l/9  
oSP^ .BJ$  
q{7+N1 "  
C 0L(ti;  
提示要求付款to present for payment O! w&3 p  
l{. XhB  
'he&h4fm  
))J#t{X/8v  
见票即付持票人payable to bearer # twl  
xic&m5j m  
lV?OYS|4i  
{;hR FQ^b  
支付指定人payable to order ,D`\ R V  
>n>gX/S<C  
hy@e(k|S]U  
smX&B,&@  
已过期||无效out of date||stale WQHlf 0]  
$HV`bJ5!L*  
9>d~g!u=  
q)]S:$?BT  
请给出票人R/D||refer to drawer ))uki*UNK  
`~LaiN.  
=7zvp,B  
~93+Oxg  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds M532>+A]Za  
G3t\2E9S  
+4K'KpFzZ  
Y^ ,G} &p  
文字与数字不一致words and figures differ w5mSoK b  
It8@Cp.dU  
\eS-wO7%  
$p.0[A(N  
支票 :UDe\zcd "  
Z'y:r2{ql  
时间已过account closed )7iYx{n  
G88 g@Exk  
m[&pR2T  
N#vV;  
更改处应加盖印章alterations require initials T28Q(\C:}  
 IaRq6=[  
.4,l0Nn`W  
U\;mM\2rE  
@ {8x L  
\@*D;- b  
时间已过effects not cleared y3mJO[U0 a  
Y_M3-H=0  
(k>I!Z/&2  
 .KE2sodq  
停止付款payment stopped ziD+% -  
Rm=[Sj84  
G+jcR; s  
2(NN QU@Uz  
支票毁损cheque mutilated  ?r(Bu  
YN5p@b=FX  
Kv6#WN~  
X:gE mcXc  
汇款||寄钱to remit||to send money R>`TV(W`9  
A*+Kl hT  
JJE0q5[  
=VDtZSa!$^  
寄票供取款||支票支付to send a cheque for payment (khMjFOg  
"pkn  
,2^zX]dgM  
<Z9N}wY,8  
寄款人a remitter NFlrr*=t>  
MNsgD3  
DX@*lM  
V?+Y[Q  
收款人a remittee J l9w/T  
? Glkhf7(  
B}2 JK9  
9N{"ob Z  
国外汇票foreign Bill _;`g*Kx  
\J3n[6;  
X4:SH> U!  
8i?h{G IMV  
国内汇票inland Bill O=w u0n  
%^66(n)  
ao.v]6a  
8 t Ef>  
跟单汇票documentary bill ] R  s  
c<j  +"  
/J0ctJ2k  
dGBVkb4]T  
空头汇票accommodation bill [X|KXlNfm  
N8w@8|KM  
- d(RK_  
#-Nc1+gu   
原始汇票original bill |qTS{qQh{L  
J`x!c9zg7  
9Wi+7_)  
vx8-~Oq{|;  
改写||换新票据renewed bill p6e9mSs  
V;-YM W  
F),wj8#~>-  
0"to]=  
即期汇票sight bill||bill on demand 2Sg,b8  
2pQdDbm  
F-2&P:sjQ  
SH${\BKup  
…days after date||…days after date…日后付款 D,J yb0BW  
8o4?mhqV  
~)&im.Q4  
51lN,VVD  
…months after date||…months after date…月后付款 )w3HC($g  
9F^rXY.  
$9Yk]~  
XKq}^M&gy  
见票后…日付款…days after sight||…days sight &;O)Dw  
N N;'QiE  
#b?)fqRJL  
dNMz(~A[Y  
见票后…月付款…months after sight||…months sight /}=Bi-  
Z#P:C":e  
#fR~ 7 KR  
=`MU*Arcs[  
同组票据set of bills ayvH S&h  
};= 44E'7  
2PSt*(  
eQvdi|6  
单张汇票sola of exchange||sole of exchange P,@ :?6  
H tu}M8/4  
)m7 Yo  
') -Rv]xe  
远期汇票usance bill||bill at usance ~Uz1()ftz  
;=[~2*8  
5, <:|/r  
'U" ub2j  
长期汇票long bill 8={ " j  
]7ZY |fP2  
WKB8k-.]ww  
xJ(4RaP  
短期汇票short bill [Q=NGHB1/  
}L1 -2  
f*}H4H EO  
(f*0Wp;  
逾期汇票overdue bill g^dPA jPQ  
mSu1/ ?PS  
lrXi *u]  
 %wYGI  
宽限日期days of grace eZ^-gk?  
v)a$;P%  
(t\ F>A  
gVs8W3GW  
电汇telegraphic transfer (T.T) JWuF ?<+k  
[N-t6Z*  
H[a1n' "<:  
PafsO,i-  
邮汇postal order||postal note (Am.)||post office order||money order Al sr6uLT1  
?xbPdG":R  
vQ/&iAyut  
-8]M ,,?  
本票promissory note (P/N) 8=%%C:  
zu~E}  
7Q>*]  
P,ox) )+6  
押汇负责书||押汇保证书letter of hypothecation A $9^JF0$  
UaQR0,#0y  
uNV\_'9>Y  
_k,/t10  
副保||抵押品||付属担保物collateral security ~HH#aXh*  
Q'ok%9q!p  
1qw*mV;W)_  
S]7RGzFe  
担保书trust receipt||letter of indemnity )K4A-9pC  
BmRk|b  
\Ami-<T  
xt%-<%s%f  
承兑||认付acceptance Kug_0+gI  
q5irKT*Hs  
7>a-`"`O  
]&')# YO  
单张承兑general acceptance eN/o}<(e  
k|^e=I   
2\Vzfca  
c teUKK.|)  
有条件承兑qualified acceptance (qDu|S3P  
n 6PXPc  
nQ0g,'o  
_oB!-#  
附条件认付conditional acceptance JO4rU- n  
q&h&GZ  
1Qi5t?{  
cI9}YSk  
部分认付partial acceptance   #)aUKFX  
    
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