论坛风格切换切换到宽版
  • 3181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。   ]NhWhJ:  
会计报表statement of account V%KW [v<G<  
a(t<eN>b!  
DD{@lM\vc  
/)OO)B-r  
往来帐目account current #(wz l  
/JY ph^3][  
j$i8@]  
^Y*.Ktp,o  
现在往来帐||存款额current accout 1*`JcUn,>  
{]^%?]e  
[q|Q]O0  
SvpTs  
销货帐account sales q8yJW-GA   
P`Wf'C^h  
WOTu" Yj  
|k9j )Hg(  
共同计算帐项joint account ve/6-J!5Y.  
KVe '2Q<  
BE@H~<E J  
{*P7)  
未决帐项outstanding account sn-+F%[  
IHX#BY>  
 u KdX4  
/P:WQ*  
贷方帐项credit account||creditor account tf}Q%)`f  
`Q_ R/9~  
rQ-z2Pw  
s*U&[7P  
借方帐项debit account||debtor account Vy"^]5  
8Nq Iz  
Am^O{`r41  
UDqKF85H  
应付帐||应付未付帐account payable ^RDXX+  
YVV $g-D}  
xB] v  
&ZFAUE ,[  
应收帐||应收未收帐account receivable g. VIe  
ialk6i![  
Z8_gI[Zn  
e:D9;`C  
新交易||新帐new account *bC^X'  
aV%rq9Tp  
o8pe07n(W  
iS W73P;)  
未决帐||老帐old account 4sgwQ$m)  
w)>z3L m  
q2pao?aa  
=ZL}Av}  
现金帐cash account xa^HU~  
j`pR;XL1[  
Kt7x'5  
H%gD [!^  
流水帐running account xR%ayT.  
8WQ%rN={8  
Xr;noV-X  
&_^<B7aC'k  
暂记帐||未定帐suspense account _NW OSt  
j %0_!*#3  
(:muxby%  
;5_S  
过期帐||延滞帐overdue account||pastdue account ~7H.<kJt  
c324@o^V  
*F&&rsb  
]>i0;R ME  
杂项帐户sundry account }iloX#  
p&27|1pZm  
VO6y9X"  
@S:/6__  
详细帐单||明细表detail account +# >%bq x  
N!~NQ-Re'  
HwK "qq-  
LP_F"?4  
呆帐bad account X'4 Yofs  
dz9-+C{m  
~jTn jx  
.ai9PsZ?V  
会计项目title of account 1uQf}  
rl7Y=*Dv  
B.WkHY%/  
Z9^$jw]  
会计薄||帐薄account-book 3?(p;  
?{IvA:   
Qq`\C0RZ  
_x{x#d;L3  
营业报告书||损益计算表account of budiness||business report 7rg[5hP T  
m(P)oqwM  
sn#h=,*4`  
O waXG/z~  
借贷细帐||交验帐account rendered xxn&{\ ?  
uK5Px!  
pwC/&bu  
&Hxr3[+$  
明细帐account stated DV" ri  
qZ }XjL  
ge8zh/`  
NR@Tj]`k  
与…银行开立一户头to open an account with S7Fxb+{6D  
QD~ `UJe>  
Q[KR,k  
!Esiq<Yh  
与…银行建立交易to keep account with <`qo*__1  
Qd?P[xm  
M8}M*\2  
7mNskb|  
继续记帐to keep account VA.1J BQ  
X_F=;XF/  
mio'm  
7:%K-LeaQu  
与…有交易to have an account with K gX)fj  
n9Yk;D2  
m`"s$\fah  
8msDJ {,X  
作成会计帐||有往来帐项to make out an account with Nb1lawC  
< i|+p1t  
w%\;|y4+  
KRe=n3 1  
清算||清理债务to make up an account .Ps;O  
m+"%J d{q  
4+gA/<  
 &i!]  
清洁帐目||与…停止交易to close ones account with W =m_G]"L  
NM Ajt>t  
91XHz14  
ffVYlNQ7L  
结帐to close an account Dn?L   
VJaL$Wv)H  
/H% pOL6(r  
)%7A. UO)  
清理未付款to ask an account||to demand an account H <yec"  
d6VKUAk'7>  
;}qCIyuO]  
t;'.D @  
结清差额to balance the account with =$Z'F<|d  
K3^2R-3:8  
(I5ra_FVs  
OA0\b_  
清算to settle an account||to liquidate an account||to square an account DI7trR`  
W>y_q  
u4'Lm+&O  
d\f 5\Y  
审查帐目||监查帐目to audit an account 7>LhXC  
&.,OvVAo  
n'H\*9t  
I"1\R8 R  
检查帐目to examine an account 49m/UeNZ  
~6nQ-  
+}Pa/8ybJ  
N\?iU8w=  
转入A的帐户to charge the amount to As account #C`!yU6(  
=DgD&_  
UPC& O  
o%.cQo=v*  
以计帐方式付款to pay on account rSk $]E]Z  
l O^h)hrR  
l?q^j;{Dw  
0AEs+=  
代理某人||为某人on ones account||on account of one )+G(4eIT  
h:;~)={"X  
hmo?gD<  
L{ -w9(S`i  
为自己计算||独立帐目on ones own account PD?H5W3@  
N%a[Y  
CHz(wn  
\WTg 0b[  
由某人收益并负风险on ones account and risk||for ones account and risk Z%Gvf~u  
saV` -#  
) l)5^7=W  
= 7?'S#  
由某人负担for ones account||for account of one sw1XN?O  
zM!*r~*k$  
'54@-}D  
Du/s  
按某人指示||列入某人帐户by order and for account of one  4Zq5  
ziOmmL(r  
wmIq{CXx,  
NXx}KF c  
列入5月份帐目for May account r0sd_@Oj  
-4]6tt'G  
tL~|/C)d R  
F8/@/B  
编入某中帐项下to pass to the account of||to place to the account of ~-6;h.x=  
TCEbz8ql  
(<CLftQKg  
(F)zj<{f  
寄出清算书to send in an account||to send in render an account m^7pbJ\|  
+G~b-}  
;kbz(:wA  
ubL Lhf  
支票薄cheque book ^c5(MR7LD  
Nl+2m4  
8+gn Wy  
h^ s}8y  
支票陈票人cheque drawer EW`3h9v~  
;i]c my  
|'.SOm9)*  
s)V^_@Z 9  
持票人cheque holder 1a<,/N}}t  
q\,H9/.0k  
}S&{ &gh  
roKiSE`  
不记名支票cheque to bearer||bearer cheque QZ6M,\  
pUmB h  
ji2#O.  
YJ9_cA'A  
记名支票||认人支票cheque to order 0nS6<:  
B}(YD;7vJ  
()?)Ybqss  
WO{N@f^  
到期支票antedated cheque z23KSPo  
mVkn~LD:0  
k\lj<v<vD  
, ^n Ui c  
未到期支票postdated cheque /b *@dy  
D>mLSh  
p|((r?{  
;V;4#  
保付支票certified cheque H(AYtnvB  
> }9TdP/oT  
]-6 G'i?  
'G^=>=w|Nv  
未获兑现支票,退票returned cheque uPqPoI>N!  
d+^;kse  
V7^?jck  
UJZa1p@L  
横线支票crossed cheque e\h:==f  
[bcqaT  
HDaec`j  
N>~*Jp2;  
普通横线general crossing }bHpFe  
}$o%^ "[  
QIw.`$H+  
j)uIe)wZw  
特别横线special crossing d0xV<{,-  
`A'*x]l  
|QY+vO7fxj  
$^l=#tV  
空白支票blank cheque lA1R$  
cmI8Xf]"P-  
?G{fF H  
6!'yU=Z`  
失效支票,过期支票stale cheque 6Q`ce! ~$  
*rb ayH  
Ax\Fg 5  
*be+x RY  
普通支票open cheque E|6|m8  
V>%%2"&C  
pQ>V]M  
UX0tI0.tg  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ZTun{Dw{  
ir m8z|N-  
GwvxX&P  
8 jT"H ZB6  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges &sRyM'XI  
<L`R!}  
q&M;rIo?  
<s:Xj  
支票换现金||兑现to cash a cheque 4>| 5B:  
p?`N<ykF<  
yTEuf@  
itvwmI,m\  
清理票款to clear a cheque k.0C*3'  
{> }U>V  
OlK2< <  
jlB3BwG{w  
保证兑现to certify a cheque f8j^a?d|  
0TNzVsu7  
zf!c  
"~ `-Jkm   
填写支票数额to fill up a cheque N+tS:$V  
4rx|6NV6  
'-x%?Ll  
~% c->\Q  
支票上划线to cross a cheque `+6HHtF  
U".-C`4v  
#=tWCxf=  
(y36NH+  
开发支票to make out a cheque W6PGv1iaW>  
W) _B(;$]  
8 2qe|XD4p  
?{2-,M0  
签发支票,开立支票to draw a cheque||to issue a cheque Pv'x|p*  
gu/Yc`S[  
w7 C=R8^  
jHzy1P{?  
透支支票to overdraw a cheque Fzu{,b  
pg<>Ow5,~l  
,i|f8pZ  
]]7T5'.  
背书支票to endorse a cheque bcYz?o6  
cBA[D~s  
~RJg.9V  
c[I,Sveq  
请付票款||清付票款to pay a cheque||to honour a cheque fP|\1Y?CS  
NWvxbv  
U}7[8&k1  
c ~ SI"  
支票退票to dishonour a cheque r3kI'I|bq  
oMPQkj;  
1K`A.J:Uy  
H1]\B:  
拒付支票to refuse a cheque  fwEi//1  
`#ztp)&  
G$j8I~E@  
_e'mG'P(  
拒付支票to stop payment of a cheque VX%+!6+fS  
`et<Z  
6PH*]#PfoD  
N_<n$3P\?f  
提示要求付款to present for payment by<2hLB9Q  
PjHm#a3zg%  
6yb<4@LOb  
UOwNcY  
见票即付持票人payable to bearer 4Y!v$r  
9 2EMDKJ  
R<=t{vTJ5  
U QFuEI<1-  
支付指定人payable to order ^wlep1D  
U*@_T3N  
8`2K=`]ES+  
R32d(2%5K  
已过期||无效out of date||stale vpDs5tUl  
=Vs<DO{|4q  
d1-p];&  
ry0 =N^  
请给出票人R/D||refer to drawer >U)O@W)  
#vSI_rt9I  
BP6Shc|C  
Fo#*_y5\  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +[ zo2lBx  
T!PX?  
7r>W r#  
s,Swlo7D!  
文字与数字不一致words and figures differ ;qMlGXW*q  
A=K1T]o  
(a?Ip)`I  
ooQ(bF  
支票 (XJQ$n  
Fn,|J[sC  
时间已过account closed yH^*Fp8V  
B pT&vbY  
9x!y.gx  
]@YQi<d2^  
更改处应加盖印章alterations require initials t3G'x 1  
c &HoS  
#F@7>hd1  
e=jO_[  
.Q@"];wH  
GHY>DrXO1u  
时间已过effects not cleared 4(82dmKO  
#4M0%rN  
Ne 4*MwK  
P{18crC[1  
停止付款payment stopped 27:x5g?  
R`q!~8u  
 Dfia=1A  
IJ; *N  
支票毁损cheque mutilated (rn x56I$  
[2V/v  
]||=<!^kn  
V m.@qO*=  
汇款||寄钱to remit||to send money A]$+ `uS\  
=L%3q<]p  
8BDL{?Mu  
*.g?y6d  
寄票供取款||支票支付to send a cheque for payment Z > =Y  
S!_?# ^t  
[[Z>(d$8  
sfE8b/Z8  
寄款人a remitter Q%^bA,$&D  
Ck?:8YlF  
(+dRD] |T  
8 -A7  
收款人a remittee $:!T/*p*  
"6Uj: 9  
}3w b*,Sbz  
Z;D3lbqE  
国外汇票foreign Bill Xf9%A2 iB  
_#m qg]W'  
zD<9A6AB  
"b4iOp&:=  
国内汇票inland Bill -FV'%X$i  
E G4bFmcs  
.N &}<T[  
q}Z T?Xk?  
跟单汇票documentary bill XWpnZFjE  
MXk. 2  
X388Gs;e  
#%b()I_([  
空头汇票accommodation bill 4uAafQ`@H  
I ?Fa  
389.&`Q%Ut  
CL :M>(  
原始汇票original bill % T\N@  
&>.1%x@R  
PRC)GP&q  
gec T*^  
改写||换新票据renewed bill ok%!o+n k.  
&xroms"S=  
9Pk3}f)a  
`sy &dyM  
即期汇票sight bill||bill on demand FNCLGAiZ  
`yX+NRi(s  
e uHu}  
[.xk  
…days after date||…days after date…日后付款 }, &,Dt  
IC.<)I  
%yM' Z[-  
=^y{@[p`(  
…months after date||…months after date…月后付款 (Zg'pSs)  
fhIj+/{_O  
*jw$d8q2  
Ny,A#-?  
见票后…日付款…days after sight||…days sight 0n q}SH  
}"B? 8T@_~  
9$V_=Bo  
uf'P9MA}>  
见票后…月付款…months after sight||…months sight w <>6>w@GZ  
ivz9R'  
76 Vyhf&7  
[Pwo,L,)  
同组票据set of bills emY5xZ @N  
|4> r"  
0$ 9;p zr  
qL5#.bR  
单张汇票sola of exchange||sole of exchange o/ g+Z  
<&s)k  
xT?}wF  
|+xtFe  
远期汇票usance bill||bill at usance =>}.W:=  
p$1Rgm\  
%^?3s5PXD  
< ivqe"m  
长期汇票long bill x$?7)F&z  
NQiecxvt=  
9#T%bB "J  
1;:t~Y  
短期汇票short bill |8qK%n f}  
j)tC r Py  
"K+N f  
?WQ d  
逾期汇票overdue bill a;'E}b{`F  
oz0n$`O$/  
RJ}yf|d-C  
)Z8"uRTb0  
宽限日期days of grace *J Y`.t  
gUH'DS]{  
SXo[[ao  
W^d4/]  
电汇telegraphic transfer (T.T) yg-F J/  
K[LVT]3 n  
a j@C0  
nze1]3`  
邮汇postal order||postal note (Am.)||post office order||money order E/8u'  
[[?[? V ,  
o~o6S=4,}  
MX`Wg  
本票promissory note (P/N) VU`z|nB W@  
4)odFq:  
7Z`Mt9:Ht  
A |taP$ %  
押汇负责书||押汇保证书letter of hypothecation b1+hr(kMRM  
f05"3L:  
3r-VxP 5n  
KI Plb3oh  
副保||抵押品||付属担保物collateral security :,%J6Zh?  
N(_ .N6  
wj#J>C2]  
L* k hj3;  
担保书trust receipt||letter of indemnity VM!-I8t  
RQo$iISwy  
YV1a 3  
$h,&b<-  
承兑||认付acceptance *dG}R#9Nv  
a81!~1A  
z{`6#  
M2;%1^  
单张承兑general acceptance j(Fa=pi  
4/HY[FT  
|.Nr.4Yp  
CQBT::  
有条件承兑qualified acceptance ![a/kj  
- - i&"  
/63 W\  
5 Q6{(q|M  
附条件认付conditional acceptance =`]|/<=9'U  
u>,lf\Fgz  
2AXF$YjY  
q,;".3VQ  
部分认付partial acceptance   k1f3?l vlU  
    
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