论坛风格切换切换到宽版
  • 4938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。   ~.y4 ,-  
会计报表statement of account CIs1*:Q9  
l8 2uK"M  
n<(5B|~y  
U\!LZ?gC  
往来帐目account current kjYO0!C  
]KV8u1H>  
4!b'%)   
$S-;M0 G x  
现在往来帐||存款额current accout q,h.W JI  
p 7E{es|J  
F v^80M=z  
ng)yCa_Ny  
销货帐account sales V?=zuB?'  
_( A +_|  
w5JC2   
KVe '2Q<  
共同计算帐项joint account B(T4 nH_k  
<:}AC{I  
x?& xz;  
:s5<AT Q  
未决帐项outstanding account N#-\JlJ)  
vWU4ZBT8G  
) o(F*v  
&=t(NI$  
贷方帐项credit account||creditor account lkJ#$Ik&  
gJfL$S'w  
x/q$RcDOm  
`pS)q x.a  
借方帐项debit account||debtor account 1+ARV&bc  
-Ce4px?3  
TVh7h`Eg  
lcJumV=%>  
应付帐||应付未付帐account payable F[giq 1#  
2Mi;}J1C{  
G:s:NXy^  
aV%rq9Tp  
应收帐||应收未收帐account receivable i(;u6Rk  
@Sd:]h:f-  
J0 z0%p   
o5A_j?t  
新交易||新帐new account G~L#v AY  
OmuZ 0@ .  
E|#R0n*  
@+vTGjHA  
未决帐||老帐old account Nm.>C4  
1VsEic  
s3%8W==rBW  
hWe}(Ks  
现金帐cash account M!i5StGC  
bo/!u s#  
I,uu>-  
f __WnW5h  
流水帐running account c<x6_H6[8  
31;T$5v1  
 -KiS6$-  
2g545r.  
暂记帐||未定帐suspense account >mltE$|  
<plR<iI.  
E%:zE Q  
6b)UoJxj  
过期帐||延滞帐overdue account||pastdue account UAO#$o(  
!/Ps}.)A`  
+# >%bq x  
N!~NQ-Re'  
杂项帐户sundry account bj^ m<}   
LP_F"?4  
X'4 Yofs  
Y% 9F  
详细帐单||明细表detail account ~jTn jx  
a];g  
0)4 4*T  
3]'z8i({7Y  
呆帐bad account JOq<lb=  
3?(p;  
Qq`\C0RZ  
/Q_\h+ `  
会计项目title of account T480w6-@  
~` hcgCi%  
t"Hrn3w  
g_X7@Dt  
会计薄||帐薄account-book r8.v0b"1  
Bb `^,?m  
 8[OiG9b  
\ChcJth@o<  
营业报告书||损益计算表account of budiness||business report ge8zh/`  
UQ~rVUo.c  
lukV G2wDL  
FCPRg^=<!~  
借贷细帐||交验帐account rendered ~MO C r  
r&DK> H  
+rY0/T_0,  
Dw3! ibg  
明细帐account stated ,;18:  
_F E F+I  
xw H`alu  
`s$@6r$  
与…银行开立一户头to open an account with {jI/ 9  
N-]n>E  
OpE+e4~IF  
3MVZ*'1QM\  
与…银行建立交易to keep account with AK =k@hT  
t79MBgZ  
Mw. +0R!T  
)Cl&"bX  
继续记帐to keep account u{,^#I}  
p]oo^  
CcTJCuOS  
STI3|}G*P  
与…有交易to have an account with 1P_bG47  
0oMMJ6"i   
48`<{|r{  
8hg(6 XUG  
作成会计帐||有往来帐项to make out an account with Vp$ckr  
r%9Sx:F  
c[$oR,2b13  
CHB{P\WF  
清算||清理债务to make up an account kuaov3Ui  
AtOB'=ph*  
j@2 hI,+  
[PT_y3'%  
清洁帐目||与…停止交易to close ones account with fZO /HzX  
@:I/lg=Qd  
 ?`>yl4  
s>X;m .<  
结帐to close an account s@|?N+z  
< ]nI)W(  
\ck3y]a[  
oSoG&4  
清理未付款to ask an account||to demand an account TxWj gW~  
.8m)^ET  
4o8!p\a  
49m/UeNZ  
结清差额to balance the account with ?H`LrL/k  
N\?iU8w=  
BR=Yte /  
^9nM)[/C?  
清算to settle an account||to liquidate an account||to square an account pK`rm"6G  
S;g~xo  
{IVqV6:  
pLU>vQA  
审查帐目||监查帐目to audit an account S]>_o"|HV  
u@HP@>V  
n7G$gLX  
k#.co~kS  
检查帐目to examine an account ZS-9|EA<  
SZPu"O\  
o\#C] pp  
cg~FW2Q  
转入A的帐户to charge the amount to As account _W+TZa@_  
 P/Z o  
m8?(.BJ%  
K^S#?T|[9  
以计帐方式付款to pay on account Fmu R(f=  
uFqH_04  
 0c{N)  
+*dJddz   
代理某人||为某人on ones account||on account of one DF~w20+  
Qi%A/~  
-4]6tt'G  
sDiYm}W  
为自己计算||独立帐目on ones own account ?|33Np)  
^\!p ;R  
"`S61m_  
c(jA"K[|b  
由某人收益并负风险on ones account and risk||for ones account and risk 2'_sGAH  
=p"0G%+%  
QNo}nl /N  
8+gn Wy  
由某人负担for ones account||for account of one gUMUh] j  
n'gfB]H[  
sxqX R6p{  
)_jO8 )jB  
按某人指示||列入某人帐户by order and for account of one =Yfs=+O  
K(p1+ GHC  
k5($b{  
"*0 szz'  
列入5月份帐目for May account 1@y?OWC  
| @YN\g K;  
x83XJFPWL  
l|K8+5L  
编入某中帐项下to pass to the account of||to place to the account of >M!>Hl/  
Z-Uq89[HZ  
Cfj*[i4  
Jx}5`{\  
寄出清算书to send in an account||to send in render an account [bp"U*!9P  
zumRbrz  
N 8OPeY  
6Z"%vrH  
支票薄cheque book :$WRV-  
OjCT%6hy;  
1/i|  
TnG"_VK9R  
支票陈票人cheque drawer ?YS`?Rr  
1pn167IQL  
uODsXi{z  
Li'T{0)1)  
持票人cheque holder "7 l}X{b  
w+}dm^X  
8P*n|]B.'  
Ip4~qGJ  
不记名支票cheque to bearer||bearer cheque {R#nGsrt;  
O<Kr6+ -  
<Z&gAqj 2  
fSTEZH  
记名支票||认人支票cheque to order D(&OyZ~Q+  
l}wBthwCc  
X#o:-FKf  
oqE -q\!H  
到期支票antedated cheque K'tz_:d|  
QdRMp n}q  
Re2kD/S3  
@bPJ}C  
未到期支票postdated cheque ?SpI^Wn)[  
H5 -I}z  
4 8DsRy  
N @VD-}E  
保付支票certified cheque ug{F?LW[  
81g&WQ'  
"Vh(%N`6  
UX0tI0.tg  
未获兑现支票,退票returned cheque ]* Hz'  
(lm/S_U$  
iN><m|  
<(iOzn  
横线支票crossed cheque Vg3&:g5 /  
C+iP @~  
NUU}8a(K  
yTEuf@  
普通横线general crossing I2 Kb.`'!  
( u _ sz  
3o?Lz7L  
FlZ]R  
特别横线special crossing V^ :\/EU  
p$V+IJtO(  
<Du*Re6g  
Gnw>%f1@u  
空白支票blank cheque q8D1MEBL`  
,|H!b%ZW  
_ &M>f?l  
}_;nl n?t(  
失效支票,过期支票stale cheque zPXd]jIwV  
XC$~!  
Na nU%# &  
Xnh1pwDhe<  
普通支票open cheque v:>P;\]r9M  
^\I$tnY`  
Ac54 VN  
l ghzd6  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount n5 i}J/Sa2  
jQDxbkIuzE  
pg<>Ow5,~l  
vuAjAeKm  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ]]7T5'.  
o]Ki+ U  
qL#R XUTP  
M]'AA Uo8  
支票换现金||兑现to cash a cheque zk]~cG5dT/  
Hke\W'&  
26**tB<  
' 4"L;){:L  
清理票款to clear a cheque f[RnL#*xJU  
a$GKrc,z  
oMPQkj;  
E=E<l?ob  
保证兑现to certify a cheque lO *Hv9#  
p c],H  
:NL NxK  
tFwlx3  
填写支票数额to fill up a cheque r$7rYxFR  
.EdV36$n  
8M|Q^VeT,1  
l.BNe)1!22  
支票上划线to cross a cheque (tgaH,G  
V*aTDU%-.  
Ua]zTMI  
EkX6> mo  
开发支票to make out a cheque !=we7vK}  
yi OF&  
-%.V0=G(Z  
pr"flRQr#  
签发支票,开立支票to draw a cheque||to issue a cheque 1<83MO;  
a|NU)mgEI  
*pMA V [^  
=N c`hP  
透支支票to overdraw a cheque 55,-1tWs  
[xPE?OD  
f"Iyo:Wt  
J[l K  
背书支票to endorse a cheque N[-)c,O  
<Va>5R_d<  
}#J}8.  
zCrcCr  
请付票款||清付票款to pay a cheque||to honour a cheque {@A2jk\  
d%hA~E1rR  
U~m.I  
(R-Q9F+;  
支票退票to dishonour a cheque brWt  
.p`'^$X^  
Q)>'fZ)  
Vz*'^=(o&  
拒付支票to refuse a cheque H~Cfni;  
TE~@Bl;{?c  
jq)|U q'6  
5b,98Q  
拒付支票to stop payment of a cheque Vd4osBu{fY  
%*OJRL`  
In&vh9Lw  
7%"7Rb^@  
提示要求付款to present for payment w3>|mDA}I  
AHGcWS\,X  
;^]A@WN6_  
w C"%b#(}  
见票即付持票人payable to bearer c29Z1Zs2)  
_3a 5/IZ  
3)Y:c2  
$nn5;11@gY  
支付指定人payable to order :(Bi {cw  
^%pwyY\t  
L ]c9  
-e>)yM `i  
已过期||无效out of date||stale 'QF >e  
JuSS5_&  
=L%3q<]p  
5g5NTm`=<  
请给出票人R/D||refer to drawer *.g?y6d  
MVZ>:G9:  
G,*s9P]1  
tpONSR Y  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds LnS >3$t*  
#LJ-IDuF!  
'OCo1|iK~  
vq1& 8=  
文字与数字不一致words and figures differ u2-7vudh  
Hw& M2a  
i5Q<~;Z+  
J_ |x^  
支票 A#&qoZ(C  
D5u"4\g< &  
时间已过account closed j*d~h$[ k  
3:lp"C51  
ZnLk :6'  
X:&p9_O@  
更改处应加盖印章alterations require initials <9a_wGs  
C} _:K)5q  
( y*X8  
;bX ~4O&v+  
30+l0\1  
pVS2dwBqE  
时间已过effects not cleared K-C-+RB  
)Cvzj<Q0  
Ba|}C(Ws?  
K"j= _%{  
停止付款payment stopped jSp&mD*xv  
O7'3}P;  
2_n*u^X:_  
KxmPL  
支票毁损cheque mutilated wS*CcIwj  
cE5Zxcn  
g4aX  
GD{fXhgk  
汇款||寄钱to remit||to send money 3}{5 X'  
)+4}Ix/q  
h^kNM8  
`)M\(_  
寄票供取款||支票支付to send a cheque for payment 7u5\#|yL  
Y zW7;U S  
a<jE 25t  
:;q_f+U  
寄款人a remitter Ja=70ZI^ 6  
U9.=Ik  
DPQGh`J  
PJ'lZu8?x  
收款人a remittee m$mY<Q  
9^#gVTGXv  
>"g<-!p@  
wU)5Evp[  
国外汇票foreign Bill {-N90Oe  
G4%M$LJ h  
|z.GSI_!)  
-s%-*K+,W  
国内汇票inland Bill =#2qX> ?  
9'#.>Q>0=j  
;AG s1j  
D4O5@KfL  
跟单汇票documentary bill C1B3VG  
G<-9U}~76  
->2wrOH|H  
^x"c 0R^  
空头汇票accommodation bill f@Rpb}zg+C  
n vpPmc  
NQiecxvt=  
!QR?\9`  
原始汇票original bill & #PBww  
Ms'TC; &PS  
'=,rb  
`TD%M`a  
改写||换新票据renewed bill 5*wApu{2A  
acYoOW1G  
CpRu*w{  
|;U=YRi  
即期汇票sight bill||bill on demand k CW!m  
RnA&-\|*  
9p\Hx#^  
5 2@udp  
…days after date||…days after date…日后付款 ?F87C[o  
tk)>CK11  
e8ULf~I  
,hTwNVWI9  
…months after date||…months after date…月后付款 `mKlv~$1^  
+)JN Fy-  
9 yW ~79n  
`b.o&t$L  
见票后…日付款…days after sight||…days sight b1+hr(kMRM  
3$$5Mk(&  
tFvgvx\:  
Cb )=n6  
见票后…月付款…months after sight||…months sight fY%M=,t3c  
UR/qVO?  
x7KcO0F{  
e>,9]{N+$  
同组票据set of bills BbXU| QtY  
BA1MGh  
KcmDF4C2  
lRv#1' Y  
单张汇票sola of exchange||sole of exchange 8!uL-_Bn  
cVB|sYdf  
A{4G@k+#d  
j(Fa=pi  
远期汇票usance bill||bill at usance (zS2Ndp  
4/HY[FT  
rb *C-NutE  
RP~vB#}  
长期汇票long bill oN[Fza>  
Wkg*J3O  
9ra HSzK@d  
waXDGdl0  
短期汇票short bill V~J*49t&2J  
RRS~ xOg  
Dm|gSv8d,  
Th7wP:iDP  
逾期汇票overdue bill W$JY M3!  
`z3|M#r\;  
f[JI/H>  
]r/(n]=(  
宽限日期days of grace C(F1VS  
IOsXPf9@  
aQ!9#d_D  
*=$[}!YG  
电汇telegraphic transfer (T.T) j*;*Ka w  
k_*XJ<S!Y  
^i{,z*vi  
lFiq<3Nk  
邮汇postal order||postal note (Am.)||post office order||money order 0)A=+zSS1  
!y>lOw})Q  
_l#3]#  
TnN^2:cU  
本票promissory note (P/N) %PQl dPL8  
JdaFY+f :  
@@xO+$6  
ur/Oc24i1n  
押汇负责书||押汇保证书letter of hypothecation 6-*~ t8  
0M#N=%31  
lQh E]m>+  
\g~ws9'~  
副保||抵押品||付属担保物collateral security 'v'` F*6  
f![xn2T  
ZhGh {D[,  
?)!SmN/  
担保书trust receipt||letter of indemnity -!XrwQyk  
Ff[H>Lp~  
(g%JK3  
X!U]`Qh  
承兑||认付acceptance /yx=7<  
2-8YSHlh  
beJZ pg  
..??O^   
单张承兑general acceptance r@|R-Binz  
r> Fec  
E/:+@'(k  
jv*Dg (  
有条件承兑qualified acceptance f|X[gL,B  
d>^~9X  
AU0$A403  
)2) Zz +<  
附条件认付conditional acceptance AiY|O S3R  
qzz[y#q(  
d>YmKTk"  
>oe4mW  
部分认付partial acceptance   5XzrS-I+X@  
    
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