论坛风格切换切换到宽版
  • 3728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。   @zsqjm  
会计报表statement of account N71%l  
S; !7 /z  
SmP&wNHQf  
0bQ"s*K  
往来帐目account current sdQ "[`~2R  
^ -lWv  
9$R}GK  
7x$VH5jie#  
现在往来帐||存款额current accout vri<R8  
ir;az{T#U  
#.@D}7y5  
R{Me~L?  
销货帐account sales ?[X^'zz}  
QIcc@PGT9a  
|s !7U  
n--s[Kdo8  
共同计算帐项joint account pc](  
s%l^zA(  
H$3:Ra+ S  
[_tBv" z  
未决帐项outstanding account SivJaY%  
_$gP-J  
P[gYENQ   
p< (b^{EX  
贷方帐项credit account||creditor account y>JSo9[@  
@B>pPCowa  
WSx0o}  
mv`ND&  
借方帐项debit account||debtor account Up1e4mNL  
$_W kI^  
vq5o?$:-  
N MH'4R  
应付帐||应付未付帐account payable oMb@)7  
Zx%6pZ(.  
Cfst)[j  
'iEu1! t\0  
应收帐||应收未收帐account receivable yRldPk_  
-j}zr yG-  
@VKN6yHH  
6Iv &c2  
新交易||新帐new account iq`caoi  
G@6F<L~$1  
+)e+$ l  
u'"]{.K>fb  
未决帐||老帐old account }m.45n/  
S,qEKWyLd  
;Z-%'5hKM  
j:'8yFi_  
现金帐cash account c[4I > "w  
I73=PfS:m  
zXv2plw(  
P^m&oH5]EG  
流水帐running account F+m;y  
;0:[X+"(  
5P![fX|5  
%1kIaYZ  
暂记帐||未定帐suspense account 2$yNryd  
oYrg;]H  
9<1dps=c  
rc7^~S]5  
过期帐||延滞帐overdue account||pastdue account =$F<Ac;&  
)&.Zxo;q=  
Ox&]{  
Z3z"c B  
杂项帐户sundry account 9wP,Z"  
4)E$. F^   
+ ;N;r/d_i  
zEs:OOM  
详细帐单||明细表detail account wF$z ?L  
aJ$({ZN\#  
irKM?#h  
_.^`DP >  
呆帐bad account r5'bt"K\>  
NWII?X#T}  
JO&L1<B{v  
6=g! Hs{  
会计项目title of account Q4F&#^02y  
#7p!xf^  
CK(`]-q>,  
Mk!bmFZOZ  
会计薄||帐薄account-book U*7x81v?j  
X v$"B-j  
*b\&R%6dR  
o8u;2gZx  
营业报告书||损益计算表account of budiness||business report V3q [ $~9  
7(C:ty9  
`{9bf)vP6  
q0VR&b`?>D  
借贷细帐||交验帐account rendered kxt/I<cs  
|H>;a@2d  
R0YWe  
)F,z pGG  
明细帐account stated 8\Hz FB  
5+a5p C  
% !Ih=DZ  
l;}3J3/qq]  
与…银行开立一户头to open an account with ~9n30j%]s  
>Et~h65d5  
zV8{|-2]No  
0HN%3AG]  
与…银行建立交易to keep account with Ik-E_U2  
[G' +s  
lESv  
AejM\#>  
继续记帐to keep account sq?js#C5  
H`1q8}m  
kO4'|<  
zJov*^T-C  
与…有交易to have an account with WaSZw0U}y  
`N8t2yF  
7QRkXs  
l cK4 Uq\q  
作成会计帐||有往来帐项to make out an account with -^q;e]+J  
DhXV =Qw  
RoNE7|gF:  
+QP(ATdM  
清算||清理债务to make up an account p}8?#5`/w  
*P8CzF^>\&  
VxtX%McK  
X.ecA`0  
清洁帐目||与…停止交易to close ones account with "RgP!  
i6<uj  
`\GR Y @cg  
{.ypZ8JU  
结帐to close an account '}IGV`c  
aW9\h_$  
FmSE ]et  
*Qyu QF  
清理未付款to ask an account||to demand an account H!'4A&  
29 cx(  
?TJ4L/"(k6  
3aU5rbi|B  
结清差额to balance the account with z /fSs tN  
#8zC/u\`=  
+;4;~>Y  
?d+ri  
清算to settle an account||to liquidate an account||to square an account 0!oqP1  
"!CVm{7[  
c-_1tSh}  
8 Vf #t!t  
审查帐目||监查帐目to audit an account LH.Gf  
#<X4RJ  
maeQ'Sv_&  
cQ'x]u_  
检查帐目to examine an account 4>OS2b`.;  
}Xfg~ % 6  
^4NRmlb  
{]dG 9  
转入A的帐户to charge the amount to As account <B>hvuCoH  
C#e :_e ]  
{~w(pAx  
fDqDU  
以计帐方式付款to pay on account v(GnG  
J5n6K$ .d  
u} )*6l.  
WrcmC$ff  
代理某人||为某人on ones account||on account of one (EvYrm4  
}V*?~.R  
$gN\%X/n"1  
,]nRnI^  
为自己计算||独立帐目on ones own account P{ 9wJ<  
H-nhq-fut  
63J3NwFt  
R)ZzRz|/  
由某人收益并负风险on ones account and risk||for ones account and risk Pksr9"Ah  
~JNE]mg  
M$.bC0}T  
](v,2(}=  
由某人负担for ones account||for account of one lNf);!}SM  
7 )[2Ud8  
SjpCf8Z(  
^*4#ZvpG2  
按某人指示||列入某人帐户by order and for account of one . AOc$Nt  
he/rt#  
.ahY 1CO  
a'/C)fplL  
列入5月份帐目for May account *0 Z6H-Do,  
X lItg\R  
R9^vAS4t[O  
 B9y5NX  
编入某中帐项下to pass to the account of||to place to the account of *3E3,c8{A  
O`1!&XT{x  
9M'"q7Kh  
fa,:d8  
寄出清算书to send in an account||to send in render an account qTRP2rH,L&  
j>?nL~{  
$xdo=4;|  
qdwo2u  
支票薄cheque book /Dd x[P5p=  
37:tu7e~c  
Og1\6Q  
88 X]Uw(+  
支票陈票人cheque drawer c^'bf_~-W  
iG"v  
`>g\gaQ  
m <z?6VC  
持票人cheque holder ;`c:Law4  
E$4H;SN \  
3I)oqS@q'  
%%n& z6w-  
不记名支票cheque to bearer||bearer cheque '_Pb\ jK  
W{ !5}Sh  
!Sy9v  
"QS(4yw?jg  
记名支票||认人支票cheque to order 3AR'Zvn  
)BI%cD  
j|o/>^ 'e  
muF&t'k  
到期支票antedated cheque |5FEsts[  
>k@{NP2b  
^/Yk*Ny  
MFO%F) 5  
未到期支票postdated cheque N;P/$  
UHi^7jQ  
K*'AjT9wX+  
{Fyw<0 [@  
保付支票certified cheque i@WO>+iB  
! @Vj&>mH$  
ASMItT  
kn HrMD;  
未获兑现支票,退票returned cheque cdH`# X  
L { &1w  
SJj_e-  
d3?gh[$  
横线支票crossed cheque V_v+i c^  
{[NQD3=+F  
<b\.d^=B  
h<?I?ZR0$  
普通横线general crossing cw~GH  
wT;;B=u}G  
#\Q)7pgi.  
p((.(fx  
特别横线special crossing T}XJFV  
5qqU8I  
w8>bct3@  
?W?n l:F  
空白支票blank cheque 2%fkXH<  
jl]p e7-  
_Bn8i(  
/n,a0U/  
失效支票,过期支票stale cheque r`u 9MJ*  
)0;O<G] d  
ov!L8 9`[u  
<bv9 X?U  
普通支票open cheque ND 8;1+3  
\vj xCkg{  
;lTgihW-  
=<= [E:B  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Xa>c ]j  
d +eb![fi  
4=* ml}RP  
D{[i_K  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges )@.ODW;`  
EJaO"9 (  
6X VJ/qZ  
.N#grk)C  
支票换现金||兑现to cash a cheque '+S!>Lqb  
oX/#Mct{s  
U.W Mu%  
*O Kve  
清理票款to clear a cheque (jE[W:  
Qm?o^%a  
L=<,+m[!  
P'Jb')m  
保证兑现to certify a cheque 4Gy3s|{  
,76n DXy`  
{+QQ<)l^tJ  
(W`=`]!  
填写支票数额to fill up a cheque D4GXZX8 K  
'BEM:1)  
(]<G) +*  
?[O Sy.6  
支票上划线to cross a cheque kca  Y  
K9'AYFse  
KH1/B_.\V  
TUO#6  
开发支票to make out a cheque 9n".Q-V;k  
TUd=qnu  
H*dQT y,  
'P-FeN^  
签发支票,开立支票to draw a cheque||to issue a cheque HmEU;UbO-  
{D&:^f  
Dr"F5Wbg  
a,p7l$kK  
透支支票to overdraw a cheque Le c%kC  
>E(IkpZ  
gLv";"4S  
?Wp{tB9N0  
背书支票to endorse a cheque 8c'E  
;0\  
uI[lrMQYa  
W?auY_+P  
请付票款||清付票款to pay a cheque||to honour a cheque <^jW  
"PPn^{ bYm  
!7[Rhk7bW  
uH!;4@ uI  
支票退票to dishonour a cheque ma26|N5  
c7N`W}BZ  
[mk!] r  
re} P  
拒付支票to refuse a cheque *gzX=*;x+?  
+EgQj*F*  
-T-h~5   
o%A@ OY  
拒付支票to stop payment of a cheque ?en%m|}0  
:ITz\m  
47XQZ-}4  
wXsA-H/`  
提示要求付款to present for payment T|[ o  
f8 M=P.jz  
$ p{Q]|ww  
a|@^ N  
见票即付持票人payable to bearer G%K<YyAP  
v ~%6!Tr  
"VcG3.  
'4qi^$|\  
支付指定人payable to order <%Re!y@OL  
e]{X62]  
Fu(I<o+T-  
T=2 91)@  
已过期||无效out of date||stale n2H2G_-L[  
{N$G|bm]u<  
U;4:F{3m   
ef!V EtEOv  
请给出票人R/D||refer to drawer ;wz YZ5=Di  
 g=:C/>g  
 B9^@]   
N LC}XL  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds vf(\?Js ,  
 _D(F[p|  
w]\O3'0Js  
A :ef}OCL  
文字与数字不一致words and figures differ E-i rB/0  
xFS`#1  
9oY%v7  
*Ta*0Fr=9|  
支票 E7axINca  
/cDla5eej  
时间已过account closed t{K1ht$[:  
]#[ R^t  
;^FV  
:nw4K(:f  
更改处应加盖印章alterations require initials ?!-2G  
b07 MTDFH7  
6 9 ,;=  
t1.5hsp  
A=|&N%lP'  
?+b )=Z  
时间已过effects not cleared jzu1>*ok  
0=&Hm).  
(3"V5r`*;  
\ey3i((L  
停止付款payment stopped Y9 , KOs  
F\&R nDJ  
(6 fh[eK86  
%Sfew/"R0  
支票毁损cheque mutilated }S$]MY,*  
icHc!m?  
X%S?o  
Jpws1~  
汇款||寄钱to remit||to send money a! P?RbW  
5+'1 :Sa(i  
\ M8;CN  
$ T. c>13  
寄票供取款||支票支付to send a cheque for payment Yyb y 1  
' Ky5|4  
~(%nnG6x  
=ex71qj)  
寄款人a remitter N%:QaCZKw  
SV}I+O_w  
sUcx;<|BC  
%X O97  
收款人a remittee * K'(t  
Y|g8xkI}XB  
_CBG?  
INE8@}e  
国外汇票foreign Bill `TOm.YZG  
tD.md _E  
 ">*PH}b  
$+)SW {7  
国内汇票inland Bill \;}F6g  
7g cr$&+e  
try'%0}>  
NB;8 e>8  
跟单汇票documentary bill kb ]PW Oz  
sME3s-  
nWfOiw-t  
G@ XKE17  
空头汇票accommodation bill iZB?5|*  
k/?5Fs!#  
g N Xg  
J84 Q|E  
原始汇票original bill dQQh$*IL?{  
/Zap'S/  
{A2(a7vV  
&aqF ||v%)  
改写||换新票据renewed bill x-,+skZs  
)"2)r{7:  
hMh8)S  
r1yz ?Y_P  
即期汇票sight bill||bill on demand J1T_wA_  
D$+9`  
] hGU.C"(  
$+!/=8R)  
…days after date||…days after date…日后付款 !jGe_xB}~  
-uXf?sTV  
V6B`q;lA  
R$IxR=hMx  
…months after date||…months after date…月后付款 Ds? @ LE|  
9aFu51  
9}p?h1NrY  
d`q<!qFZh  
见票后…日付款…days after sight||…days sight ]*|+06  
) gbns'Z<  
m-4P*P$X  
-'r4@='6}  
见票后…月付款…months after sight||…months sight sa$CCQ  
(-viP  
Kur3Gf X  
=VFi}C/  
同组票据set of bills 'hN_H}U  
:sAb'6u1EU  
awkPFA*c'  
n]^zIe^6  
单张汇票sola of exchange||sole of exchange Jw3VWc ]]  
ZxLdh8v.  
4u- mE  
F_.rLgGY  
远期汇票usance bill||bill at usance Yl4XgjG  
jD1/`g%  
2CcUClP$  
$`,10uw  
长期汇票long bill 4zyN>f|  
f?vbIc`  
/9T.]H ~  
 |Hx#Uk#  
短期汇票short bill B;x5os  
AX($LIy9P  
x7\b-EC  
hOZ:r =%  
逾期汇票overdue bill }7?_>  
mq 0d ea  
B' }h6ZH  
'u@,,FFz[K  
宽限日期days of grace IAyyRl\  
E2dl}S zp  
x*>@knP<-  
hOFC8g  
电汇telegraphic transfer (T.T) {txW>rZX  
y7pwYRY  
r@")MOGc  
e}lF#$  
邮汇postal order||postal note (Am.)||post office order||money order  FZL"[3  
\Lu aI  
gOiZ8K!  
{A^3<=|  
本票promissory note (P/N) 8XfhXm>~  
K0;caqE^  
Wo)$*?  
2<$pai"yl  
押汇负责书||押汇保证书letter of hypothecation "x1?T+j4  
1 S<E=7  
an q1zH  
B&fH FyK1n  
副保||抵押品||付属担保物collateral security X$r5KJU  
`JQw]\f4>  
5Z;iK(>IX  
|L9p.q  
担保书trust receipt||letter of indemnity -@7?N6~qZx  
l,fwF ua  
_uXb 9  
:m]KVcF.  
承兑||认付acceptance 8 8x2Hf5I  
fQm3D%  
--OAsbr  
i.Rxx, *?  
单张承兑general acceptance F\u]X  
'p_ |Rw>  
#W$6[#7=I  
pTB1I3=.u  
有条件承兑qualified acceptance m@Hg:DY  
gQQve{'  
c T21  
pk8`suZ  
附条件认付conditional acceptance / jLb{Ky  
i/{dD"HwM  
PGd?c#v#  
D :)HK D.  
部分认付partial acceptance   mX2X.ww(4  
    
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