论坛风格切换切换到宽版
  • 3969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。   :Xc%_&)  
会计报表statement of account E\Hhi.-  
]Ln2|$R  
:IDD(<^9  
w(pLU$6X  
往来帐目account current X96>N{C*>  
)tGeQXVhbJ  
`2\vDy1,j  
hko0 ?z  
现在往来帐||存款额current accout PLR[nB7K  
vwDnz /-  
<@xp. Y  
WUx}+3eWv  
销货帐account sales _hyboQi  
BuMBnbT  
%E Jv!u*-  
g#qt<d}j  
共同计算帐项joint account preKg $U  
 $wUFHEl  
< U`lh  
YlD ui8.N  
未决帐项outstanding account %7 h _D  
)O~LXK=b  
UR6.zE4=_  
YKq,`7"%  
贷方帐项credit account||creditor account }N^.4HOS8  
s 7re  
\G}EI|Wo  
"1>I/ CM  
借方帐项debit account||debtor account kx8\]'  
I*_@WoI*  
BYt#aqf  
@ qWgokf  
应付帐||应付未付帐account payable @sRRcP~  
MIvAugUOl  
^T`)ltI]V  
n[ip'*2L  
应收帐||应收未收帐account receivable W|J8QNL?jm  
j#d=V@=a  
9 lE[oAC  
W]MKc&R  
新交易||新帐new account -C]RFlV  
)8vz4e Y  
e9/:q"*)/  
~*RG|4#  
未决帐||老帐old account i:W.,w%8  
s>(OK.o  
%Cbqi.iuQ  
= #]^H c  
现金帐cash account n{JBC%^g  
IiTV*azVh  
(hej 3;W  
C o v,#j j  
流水帐running account 8enlF\I8g  
f tW-  
8o43J;mA  
\U $'3M  
暂记帐||未定帐suspense account K|nh`r   
 ZaJg$  
zhtNL_  
S0( ).2#  
过期帐||延滞帐overdue account||pastdue account |kJ'FZZd  
N9hs<b+N_  
!gA<9h  
$5kb3x<W  
杂项帐户sundry account "L^]a$&  
|}s)Wo  
xtW Q.  
u;p.:{'  
详细帐单||明细表detail account pEgQ) 9\  
21'I-j  
X!Ag7^E  
{`,dWjy{%  
呆帐bad account 3lzjY.]Pgv  
I3`WY- uv  
:YaEMQJ^  
4FURm@C6  
会计项目title of account ;8\w$SPP  
A+P9M \u.  
QND{3Q  
jp=z ^l  
会计薄||帐薄account-book 2"+8NfFl  
kt?G\H!}  
V45A>#?U  
0Oy.&C T  
营业报告书||损益计算表account of budiness||business report 2noKy}q  
MH@=Qqx#=t  
8,iBG! RF  
d-/{@   
借贷细帐||交验帐account rendered nmI os]B  
6.%M:j0 0E  
vN#?>aL  
MLwh&I9)  
明细帐account stated (jb9Uk_t  
~D# -i >Z  
mQEE?/xX;  
FYPv:k   
与…银行开立一户头to open an account with |R$V[  
.j"iJ/  
)!SA]>-  
@qj4rt"  
与…银行建立交易to keep account with BG ,ln(Vz  
 I/YBL  
OpFe=1Q  
:/YHU3~Y  
继续记帐to keep account W^j;"qj  
eS(hLXE!7  
cGF_|1`  
0u[Vd:()v(  
与…有交易to have an account with MLD1%* &0  
|v,%!p s  
wW2b?b{*Z  
XC 44]o4jx  
作成会计帐||有往来帐项to make out an account with Jr|"QRC  
P5$d#Y(=  
]q!,onJ  
0"l*8%g  
清算||清理债务to make up an account *}fs@"S   
B=dF\.&Z  
G<1)N T\u  
WX.6|  
清洁帐目||与…停止交易to close ones account with l Tpn /  
Mn ToL@  
,Dh+- }  
w:[1,rRvT  
结帐to close an account z!`aJE/  
pO]{Y?X:  
,uz+/K%OA5  
>O0z +tj  
清理未付款to ask an account||to demand an account 2rxZN\gyL  
E2.@zY|:  
}ACWSkWK  
[=3f:>ssm  
结清差额to balance the account with 7 2Zp%a=  
'v|R' wi\  
iakqCjV  
8 ckcTNPu  
清算to settle an account||to liquidate an account||to square an account NT(gXEZ  
kT7x !7C  
m .:2G  
|76G#K~<X  
审查帐目||监查帐目to audit an account j%w}hGW%,  
:vsBobiJ  
1#nR$  
]IF QD  
检查帐目to examine an account k[_)5@2  
[Eq7!_ 3  
7E0L-E=.  
XSfl'Fll D  
转入A的帐户to charge the amount to As account yT3q~#:  
ucP"<,a  
LUPh!)8  
Z}X oWT2f  
以计帐方式付款to pay on account W#|30RU.G  
,Z3 (`ftC  
FCr^D$_w  
%R?B=W7 ;Q  
代理某人||为某人on ones account||on account of one Ai*R%#  
 F,hiKq*  
Re[x$rw  
Ca2He}r`  
为自己计算||独立帐目on ones own account OEZ`5"j  
d17RJW%A  
k 4HE'WY  
MC'2;,  
由某人收益并负风险on ones account and risk||for ones account and risk aLo^f= S  
OV~]-5gau  
h4iz(*  
rofGD9f   
由某人负担for ones account||for account of one \`kH2`  
{zck Y  
H$@5\pP>  
6np  
按某人指示||列入某人帐户by order and for account of one P0mY/bBU  
;nSOe AF)Q  
"r+v^  
>$/<~j]  
列入5月份帐目for May account 1QA{NAnu&  
vk1E!T9X  
UnE[FYx  
y^u9Ttf{  
编入某中帐项下to pass to the account of||to place to the account of KfPYH\ 0  
eb#yCDIC   
;q"Yz-3  
9Z[EzKd<~'  
寄出清算书to send in an account||to send in render an account n%Rl$  
z+5ZUS2~&  
`GpOS_;  
Xn%ty@8  
支票薄cheque book uY_vX\;67z  
M+|J;caX  
)01,3J>#  
7u=R5  
支票陈票人cheque drawer |T; ]%<O3E  
2 -C*RHRx  
f{HjM? Mb3  
&i5MRw_]]  
持票人cheque holder %U uVD  
2{Johqf  
h>a/3a$g  
xwJ. cy  
不记名支票cheque to bearer||bearer cheque  Lw1aG;5  
n OQvBc  
<E&8g[x6  
6Trtulm  
记名支票||认人支票cheque to order fxOa(mt  
2uEvu  
0XzrzT"&  
h>:eu#  
到期支票antedated cheque svWQk9d  
9 *+X ^q'  
u}0U !  
?= R C?K  
未到期支票postdated cheque nYb{?{_ca8  
RG8Ek"D@  
sy(8-zbI  
*dpKo&y  
保付支票certified cheque wfMtWXd;KB  
n7p,{KSQ  
8q/3}AnI  
\:5M0  
未获兑现支票,退票returned cheque A dL>?SG%  
U{Xx)l/o  
*RllKPY)  
Q1 5h \!u  
横线支票crossed cheque (X?et &  
l\DcXgD x  
) OE!vA  
mzbMX <  
普通横线general crossing rYfN  
2'-!9!C  
T\OpPSYbl  
&<Iz?AVr  
特别横线special crossing _0Z8V[  
Naa "^  
2_C&p6VGj  
#HyE-|_ C  
空白支票blank cheque M@a=|N~  
lBZhg~{  
E5.@=U,c  
f2]O5rX p  
失效支票,过期支票stale cheque ZQN%!2  
++|vy~T  
(> VD#n  
;NPbEPL[5  
普通支票open cheque 2 e9lk$  
u d$*/ )/  
f}ES8 Hh[  
8-geBlCE,  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount %<yH6h*u  
&Ndq ^!e  
%^LwLyoVM  
9~|hGo  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges u?V Tnsu  
Rdj/n :  
X775j"<d  
v[!ZRwk4w3  
支票换现金||兑现to cash a cheque !wr2OxK*  
i}e4P>ADD  
%Q.|qyq  
U%4 s@{7  
清理票款to clear a cheque cqZuG}VR  
0UN65JBuD  
?L(y8b}F(  
:&\^r=D  
保证兑现to certify a cheque yN:U"]glC  
8=DZ;]XD.  
w<$0n#5  
rZkl0Y;n\  
填写支票数额to fill up a cheque )2g-{cYv  
4VI'd|Ed  
~`!{5:v  
%O02xr=  
支票上划线to cross a cheque gK",D^6T*Y  
d45mKla(V  
%WO4uOi:@  
=q"o%dc`R  
开发支票to make out a cheque cM;,nX%/  
V:>ZSW4,^  
y%@C-:  
vI5'npM  
签发支票,开立支票to draw a cheque||to issue a cheque 4fgYO]  
BQF7S<O+  
.NRSBk  
} U_z XuUz  
透支支票to overdraw a cheque +xojnv  
E0_S+` o2y  
z3C@0v=u>  
>O/1Lpl.3  
背书支票to endorse a cheque w)Wg 8  
z z2'h>  
f;cY&GC  
nf )y_5y  
请付票款||清付票款to pay a cheque||to honour a cheque "Wn8}T*  
BaXf=RsZ  
#:M <<gk  
gkMyo`  
支票退票to dishonour a cheque :7DXLI|L#?  
Q zq3{%^x_  
L)-1( e<x  
s%Irh;Bs  
拒付支票to refuse a cheque Lf0Wc'9{  
zOsk'ZE&  
'l&bg8K9  
#J|DW C!#d  
拒付支票to stop payment of a cheque gf^XqTLs  
SioP`*,}  
(^9dp[2  
&KP JB"0L  
提示要求付款to present for payment L2`a| T=  
7J[s5'~|  
*di}rQHm  
apw/nhQ.[  
见票即付持票人payable to bearer 4elA<<  
CCp&+LRvR  
_h0hl]rf  
2YhtD A  
支付指定人payable to order Ew>lk9La(  
w3Z;&sFd  
tL}_kK_!  
fYUbr"Oe  
已过期||无效out of date||stale |Wz`#<t  
Q@5v> `  
i[ 40p!~  
LR Dj!{k{  
请给出票人R/D||refer to drawer {~{</ g/  
s8|F e_  
KGNBzy~9  
X3l? YA  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Z[G:  
*Y<1KXFU  
WR5W0!'Tf  
zelM}/d  
文字与数字不一致words and figures differ zot_ jSV  
!lk9U^wnd  
D 9;s%  
I_ 3{i`g  
支票 1rGi"kdf  
&hSF  
时间已过account closed rO7[{<97m  
a n,$Z,G#K  
w i=&W  
]B=2r^fn  
更改处应加盖印章alterations require initials E=L 1q)  
U~s-'-C /  
A`ScAzx5{  
sQgJ`+Y8_  
Mv7=ZAm  
&7Lg) PG  
时间已过effects not cleared 4)+L(KyB2  
/`VrV{\/!  
c'&\[b(m  
l$J2|\M6  
停止付款payment stopped F|^tRL-  
'/ *;g#W=  
,<O|Iis  
3iBUIv  
支票毁损cheque mutilated Dhzm C  
r9!,cs  
],xvhfZ"dn  
I.hy"y2&  
汇款||寄钱to remit||to send money se`^g ,]P  
f/3rcYR;y  
r l>e~i  
EJaGz\\  
寄票供取款||支票支付to send a cheque for payment S/)yi  
L]#b =Y  
1}"Prx-  
v/~Lfi  
寄款人a remitter (Qj;B)  
*rv7#!].  
]/c!;z  
hL}AgY@  
收款人a remittee #kRt\Fzq  
4 'GosQ85  
">x"BP  
H rI(uZ]  
国外汇票foreign Bill j+NsNIJq  
)POU58$  
 RR[1mM  
Pm== m9  
国内汇票inland Bill EN;4EC7tE  
*r].EBJ\  
@\|Fd)  
?C*}NM  
跟单汇票documentary bill \<Di |X1  
/5"RedP<  
Z@6xu;O  
v9XevLs  
空头汇票accommodation bill y[d>7fcf  
@ w?,7i-S  
%hN7K  
rB}2F*eT  
原始汇票original bill Q 1[E iM3  
8<PQ31  
%eW2w@8]  
IyoitIbLl  
改写||换新票据renewed bill Z:.*fs5  
QW= X#yrDO  
nZ8jBCh  
K?eY<L  
即期汇票sight bill||bill on demand Hd ?#^X  
jYE ?wc+FT  
^|ul3_'?  
ewVks>lbz  
…days after date||…days after date…日后付款 cg_j.=M-  
O[W/=j[  
O1Nya\^g<I  
'W*ODAz6  
…months after date||…months after date…月后付款 h1Logm+m  
YWhp4`m  
sjG@4Or  
 2c%b  
见票后…日付款…days after sight||…days sight V~]&1  
e7M6|6nb  
7O<K?;I  
Dn@Sjsj>  
见票后…月付款…months after sight||…months sight v?s%qb=T  
>N-l2?rE  
Uu~~-5  
O]80";Uv  
同组票据set of bills Lv7$@|"H9  
h]DzX8r}  
UNyk, #4  
~=gpn|@b  
单张汇票sola of exchange||sole of exchange 5q _n 69b  
9F2MCqvcm  
$ Qcr8~+a  
DvY)n<U1qA  
远期汇票usance bill||bill at usance )uC5  
Y} crE/  
pP^5y{  
T0"q,lrdxV  
长期汇票long bill gp NAM"  
!+_X q$9_  
hFMT@Gy  
E{]PfUfFY  
短期汇票short bill Vu;z|L  
C^7M>i  
Pa-{bhllu)  
Y InPmR  
逾期汇票overdue bill cXbQ  
RSBk^  
X1o =rT  
=O>E>Q  
宽限日期days of grace {~EPP .  
XvIY=~  
qL~|bfN  
Xk}\-&C7  
电汇telegraphic transfer (T.T) sZI$t L<j  
V11 XI<V  
zXML<?w  
gXe`G( w  
邮汇postal order||postal note (Am.)||post office order||money order ZiC~8p_f  
C=&;4In  
+ I4s0  
TV~S#yg+H  
本票promissory note (P/N) $fG~;`T  
i/RA/q  
oa6&?4K?F  
=6gi4!hE  
押汇负责书||押汇保证书letter of hypothecation PG@6*E  
aRcVoOq  
l!j,9wz7  
pMzlpmW;P  
副保||抵押品||付属担保物collateral security ahg]OWn#  
*H~&hs>k  
*{dMo,.eI  
e#(X++ G  
担保书trust receipt||letter of indemnity dWiX_&g  
oW3|b2D  
-ju}I  
B:#9   
承兑||认付acceptance [Nu py,v  
o<Qt<*  
!7Nz_d~n  
a([8r- zP  
单张承兑general acceptance 75eZhs[b  
"mc ]^ O  
lsKQZ@LN`  
["sm7yQ  
有条件承兑qualified acceptance T+41,  
@|<qTci  
.q|k459oi  
aV#phP  
附条件认付conditional acceptance 0A')zKik  
/]-a 1  
dz1kQzOU*  
, FR/X/8  
部分认付partial acceptance   }ZJJqJ`*e  
    
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