论坛风格切换切换到宽版
  • 3669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。   Mz6(M,hkq  
会计报表statement of account }l7+W4~  
Blzvn19'h  
c]ARgrH-  
Tl2t\z+ps  
往来帐目account current %|(c?`2|  
v5S9h[gT  
"g ^i%  
6I@j$edZ  
现在往来帐||存款额current accout 7amVnR1f  
Y)X7*iTi'j  
~< bpdI0  
Z{0BH{23  
销货帐account sales Z*co\ pW  
6^] |  
NA vR^"I~  
\s5Uvws  
共同计算帐项joint account B]"`}jn  
l}z<q  
dyWp'vCQs\  
2P"9m  
未决帐项outstanding account N2}SR|.  
w_56y8Pd4  
DQXUh#t\(]  
LN5LT'CE   
贷方帐项credit account||creditor account `sYFQ+D#O  
[#Y L_*p  
JkAM:,^(  
Wgls+<l8  
借方帐项debit account||debtor account l:V R8g[  
Q[j| 2U  
(E0   
/IUu-/ D  
应付帐||应付未付帐account payable Iy9hBAg\y  
elCYH9W^  
.Ix3wR9  
CjQO5  
应收帐||应收未收帐account receivable p,fV .5q  
}]vUr}Els  
K.)!qkW-%S  
crM5&L9zF  
新交易||新帐new account e,p"=/!aY  
m;OvOc,  
d+JK")$9C  
AatSN@,~z  
未决帐||老帐old account C 5.3[  
|RiJ>/ MK\  
;?2)[a  
~wb1sn3  
现金帐cash account G68KoM  
Ap dXsL  
n N<N~  
At(88(y-W  
流水帐running account q3$8"Q^  
\Z]+j@9  
r[L%ap\ {  
bBjr hi  
暂记帐||未定帐suspense account Yr9'2.%Q  
y7,fFUKl  
t}q e_c  
;28d7e}  
过期帐||延滞帐overdue account||pastdue account S>yiD`v  
OpU fK4U)  
*'/,  
&uNec( c  
杂项帐户sundry account !Z!)$3 bB  
^{ +ry<rS>  
Lzh8-d=HQ  
}@r23g%   
详细帐单||明细表detail account ) O0Cz n  
a1cX+{W  
d6 luksO*9  
t%=7v)IOE  
呆帐bad account ,MY7h 8V/  
zKQ<Zr  
MKHnA|uQ](  
|p|Zv H  
会计项目title of account )(}[S:`  
/ G||_Hc  
#I/P9)4  
!7N:cx'Qy  
会计薄||帐薄account-book @Kpm&vd(  
5 D|#l*V  
C(N' =-;Kl  
0@ `]m  
营业报告书||损益计算表account of budiness||business report RM2Ik_IH[l  
.a%6A#<X  
e=s c$1|4=  
VeA@HC`?"  
借贷细帐||交验帐account rendered _Id'56N]J!  
Oyl~j #h  
;wv[';J  
noZbsI4  
明细帐account stated uJ% <+I  
8em'7hR9  
!dqC6a  
Wg-mJu(  
与…银行开立一户头to open an account with m}]{Y'i]R  
?WI v4  
m eF7[>!U  
c2E /-n4K@  
与…银行建立交易to keep account with %BI8m|6  
Ua1&eC Zi  
?%O>]s  
yzS]FwW7  
继续记帐to keep account c1H.v^Y5  
*lfjsrPu  
X`8<;l  
` H'G"V  
与…有交易to have an account with W{,fpm  
pS?D~0Nb  
VUP|j/qD  
N*IroT3  
作成会计帐||有往来帐项to make out an account with W|PAI [N  
o@Ye_aM~?Y  
&CG 94  
lu#a.41  
清算||清理债务to make up an account pH'Tx>  
nW=6nCyvo  
i~!g9 o(  
ql?w6qFs]  
清洁帐目||与…停止交易to close ones account with N.|F8b]v  
a *M|_&MH*  
m$8siF{<q  
*DJsY/9d}'  
结帐to close an account 1g;2e##)  
,N$Q']Td  
!r/i<~'Bx  
Q2fxsa[  
清理未付款to ask an account||to demand an account H1N@E}>|  
u(9pRr L  
P]+B}))  
@rhS[^1wi+  
结清差额to balance the account with pMU\f  
frcAXh9  
F8%^Ed~@  
1j2U,_-  
清算to settle an account||to liquidate an account||to square an account c)EYX o  
xU; SRB   
XDK Me}  
:!i=g+e]  
审查帐目||监查帐目to audit an account p{E(RsA  
8:Hh;nl  
` nX, x-UM  
o[;P@F  
检查帐目to examine an account Y{dSQ|xz^  
AbNr]w&pXC  
W6?=9].gc  
p\zqZ=s  
转入A的帐户to charge the amount to As account L=(-BYS  
CI*JedO]  
,ei9 ?9J1  
`0upm%A  
以计帐方式付款to pay on account pj%]t  
TQ\#Z~CbK{  
TG=A]--_a  
g}~s"Sz  
代理某人||为某人on ones account||on account of one <EnmH/C.  
B7Ket8<J  
+}jzge"  
C6ql,hR^h`  
为自己计算||独立帐目on ones own account Z|K HF"  
P$'PB*5d|  
:[a*I6/^  
#19O5  
由某人收益并负风险on ones account and risk||for ones account and risk }P.s  
?g1eW q&  
1F.._5_"]  
} W]A`-Jv  
由某人负担for ones account||for account of one w&@tP^`  
fBX@ MedC  
c@>ztQU*  
WD4"ft  
按某人指示||列入某人帐户by order and for account of one zd_N' :6  
/[c_,G" "  
&pK0>2  
vU *: M8k  
列入5月份帐目for May account :U\* 4l  
"1|g eO|  
]Mq-67  
%lbvK^  
编入某中帐项下to pass to the account of||to place to the account of jJ"(O-<) D  
{"jtR<{)  
Pjq'c+4.yL  
JQb{?C  
寄出清算书to send in an account||to send in render an account Xg.Lo2s  
~v&Q\>'  
YUSrZ9Yg  
aVr(*s;/  
支票薄cheque book Xf ^_y(?  
](I||JJa9f  
[vI ;A !  
P}'B~ ~9W  
支票陈票人cheque drawer [Zdrm:=]L  
T T 3 6Y  
AclK9+V  
)E9c6'd  
持票人cheque holder 'xd8rN %T  
2KO`+  
b~ )@e9  
HH6n3c!:mm  
不记名支票cheque to bearer||bearer cheque vo E t\H  
v2gk1a &  
7 cV G?Wr  
aF/DFaiYv  
记名支票||认人支票cheque to order V+D<626o  
o(}%b8 K  
t=eI*M+>h  
Lapeh>1T  
到期支票antedated cheque Sa)sDf1+`  
fAkfN H6  
BN(=LQ2["  
7Z9'Y?[m  
未到期支票postdated cheque d&G]k!|\  
/7#MJH5b6  
6RIbsy  
dU_;2d$  
保付支票certified cheque |L*=\%t8  
1tO96t^d%  
0 NSw^dO\  
nGX3_-U4  
未获兑现支票,退票returned cheque D,*|:i  
.~ uKr^%  
f5M;q;   
y k!K 5  
横线支票crossed cheque G8'{nPA~  
Zs|Ga,T  
YeT{<9p  
gdSqG2/&  
普通横线general crossing M_+W5Gz<  
|) cJ  
yQ^,>eh  
7f3,c zW  
特别横线special crossing ic}TiTK  
&tbAXU5$  
CN` ~DD{  
|d~'X%b%  
空白支票blank cheque 67/\0mV:~  
&2%| ?f|  
}; 7I   
feS$)H9-  
失效支票,过期支票stale cheque 3H<%\SYp  
gT+wn-3  
i@D4bd9lR  
oR8'^G0<  
普通支票open cheque THy?Y  
o=!_.lDF:  
E;`^`T40  
6d5J*y2  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount *otgI"y\  
]Hl{(v\H O  
/? d)01  
e*`ht+  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges PPy~dp  
SHSfe{n  
i/C% 1<  
.>r3ZwrE'  
支票换现金||兑现to cash a cheque %${$P+a`D  
%=*|: v  
8kcMgCO  
x'?p?u~[  
清理票款to clear a cheque B R  
#X1a v  
Odw'Ua  
QEut@L  
保证兑现to certify a cheque RcJtVOrd  
mA.,.<xE@  
DC/Czkv9  
/zXOta G  
填写支票数额to fill up a cheque V'RbTFb9Z  
WC=d @d)M  
%rhZH^2  
\`z%5/@f;  
支票上划线to cross a cheque 31 <0Nw;l  
\p.yR .  
"l-#v| 54  
3O-vO=D  
开发支票to make out a cheque lw~ V  
J2 )h":2  
|qj"p  
/TPtPq<7:#  
签发支票,开立支票to draw a cheque||to issue a cheque ' =5B   
jTg~]PQ^  
i5Sya]FN  
|By[ev"Kh%  
透支支票to overdraw a cheque ZI1]B944ni  
ia_@fQ  
PCL ;Z  
RR:%"4M  
背书支票to endorse a cheque ;a>u7rw  
} LC  
^$% Sg//  
t_!p({  
请付票款||清付票款to pay a cheque||to honour a cheque hQY`7m>L  
{PxFG<^U  
k]$oir  
*U%3 [6hm  
支票退票to dishonour a cheque (p12 =EB<  
c'3N;sZ*B  
w1-P6cf  
"@hd\w{.  
拒付支票to refuse a cheque Q~0>GOq*  
vOz1& |;D  
JN9>nC!Zy_  
&wY$G! P  
拒付支票to stop payment of a cheque >P@V D" U  
-@_v@]:  
 iKd+AzT  
R{bG`C8.d  
提示要求付款to present for payment (57!{ [J  
x>##qYT  
6YNL4HE?  
a,S;JF)v  
见票即付持票人payable to bearer N%Ta. `r  
(?t}S.>g  
]OdZlZBsJ  
 &qdhxc4  
支付指定人payable to order ^Z;zA@[wt  
j:'g*IxM_  
8Vj'&UY  
Kw?3joy  
已过期||无效out of date||stale m#8[")a$"  
EZ|v,1`e  
MomHSvQ\  
7`A]X,:  
请给出票人R/D||refer to drawer ^s7!F.O C  
&R@([=1  
yCN_vrH >  
4L8hn4F  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !*"fWahv  
EI 35&7(  
xR3$sA2  
h,m 90Hd+  
文字与数字不一致words and figures differ 37jxl+  
r*l3Hrho~K  
YVDFcN9v  
 = s4(Y  
支票 JJtx `@Bc  
1 rhZlmf[r  
时间已过account closed /o m++DxV  
gHstdp_3  
f! #!  
Su2{nNC>  
更改处应加盖印章alterations require initials HVHv,:bPo  
(V jU,'h  
]n|Jc_Y  
I6f/+;E  
[A,^ F0:h  
0(eaVi-%D  
时间已过effects not cleared z.SC^/\o|  
"hf |7E_  
Wvr{ l  
h.PBe  
停止付款payment stopped }Rw,4  
/v+)#[]>  
,?|$DY+=  
ciS,  
支票毁损cheque mutilated JaRsm'SIk~  
kUgfFa#_  
Y!CUUWM  
m<-ShRr*b  
汇款||寄钱to remit||to send money = ,(TP  
be,Rj,-  
@9B*V~ <  
^E. L8  
寄票供取款||支票支付to send a cheque for payment Y/FPkH4  
 L\PmT  
Q# B0JT1  
Q< :RLKVT  
寄款人a remitter ~_D.&-xUF  
T^1 Z_|A  
 1[SG.  
!=YKfzE  
收款人a remittee ;ItH2Lw<&  
*i]?J  
HYfGu1j?X  
2]5{Xmmo9  
国外汇票foreign Bill hWT jN  
;XurH%Mg  
g |>LT_  
Vb (b3  
国内汇票inland Bill :u14_^  
U-I,Q+[C[^  
e|\xF V=4  
@&ZQDi  
跟单汇票documentary bill  oBkhb  
4#B'pJMw9  
"B_3<RSL  
V95o(c.p  
空头汇票accommodation bill eThaH0  
T- en|.  
G](4!G&  
l;lrf3  
原始汇票original bill l_^SU8i57  
f"ndLX:'}  
SO$Af!S:bB  
aOwjYl[?p  
改写||换新票据renewed bill vk92j?  
UTD_rQ  
Wo 1x ZZ  
M ^o_='\bE  
即期汇票sight bill||bill on demand l6/VJ~(}'  
,CfslhO{j  
k QuEG5n.-  
=nhY;pY3u  
…days after date||…days after date…日后付款 1xB}Ed*k  
?b;2 PH"  
e&}W#  
uuC [ "Z  
…months after date||…months after date…月后付款 tVAi0`DV  
Y![Q1D!  
9TW[;P2> )  
LhJUoX  
见票后…日付款…days after sight||…days sight NKu[6J?)  
>h\y1IrAaG  
k]~o=MLmj  
t6DSZ^Zq  
见票后…月付款…months after sight||…months sight qoO`) <  
TN(Vzs%  
iW5cEI%tb  
&93{>caf+  
同组票据set of bills *N">93:  
@Rr=uf G  
 ldA_mj{  
0!hr9Y]Lx  
单张汇票sola of exchange||sole of exchange S,m (  
@ ^{`!>Vt  
>JpBX+]5m  
x4MmBVqp  
远期汇票usance bill||bill at usance }[AaI #  
_~<sb,W  
uvId],dQ5  
DrJ?bG;[  
长期汇票long bill Rx-\B$G  
xfYKUOp/  
1'~Xn 4 f  
$n\Pw  
短期汇票short bill J(7#yg%5  
ingG  
a(gXvgrf[  
Ykxk`SJ  
逾期汇票overdue bill 6'^_ *n  
1m*)MZ)  
# T=iS(i  
)~ ( *q  
宽限日期days of grace TeHJj`rdAU  
8A>OQR  
>8f~2dH2%  
-D`1z?zHra  
电汇telegraphic transfer (T.T) L@N %S Sf  
G+zhL6]F  
e?>  
bMO^}qR`  
邮汇postal order||postal note (Am.)||post office order||money order l6  G6H$  
@{Rb]d?&F?  
q$:1Xkl  
.j ]tzX  
本票promissory note (P/N) Nk'<*;e  
,'8%'xit  
%_(vSpk  
aI=p_+.h  
押汇负责书||押汇保证书letter of hypothecation aU!}j'5Q  
~y<0Cc3Vs  
oD2:19M@p  
%*D=ni#(sT  
副保||抵押品||付属担保物collateral security Y2`sL,'h  
Q i18q|l8v  
Z"`w>c.  
y;b#qUd5a  
担保书trust receipt||letter of indemnity Od!)MQ*,  
Rl?1|$%  
y=Y k$:-y  
p{Lrv%-j  
承兑||认付acceptance L!}!k N:?  
_2fW/U54_  
btW#ebm  
jSI1tW8  
单张承兑general acceptance (?z?/4>7<  
R{g= N%O  
zL"e.  
K=gg<E<  
有条件承兑qualified acceptance |Z:yd}d  
x@NfN*?/+i  
Zbczbnj  
UmR)L!QT8  
附条件认付conditional acceptance <LbLMV  
T?8BAxC?K  
X=QX9Ux?^  
hek+zloB+  
部分认付partial acceptance   ufXWK3~\  
    
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