论坛风格切换切换到宽版
  • 3176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。   S^R dj ]  
会计报表statement of account JQb{?C  
Xg.Lo2s  
~v&Q\>'  
YUSrZ9Yg  
往来帐目account current U ]pE{ ^\w  
Xf ^_y(?  
](I||JJa9f  
[vI ;A !  
现在往来帐||存款额current accout P}'B~ ~9W  
[Zdrm:=]L  
T T 3 6Y  
w[a(I} x  
销货帐account sales )E9c6'd  
7j|CWur vq  
CeU= A9  
FVNTE +LW  
共同计算帐项joint account JCxQENsVqB  
R|@~<*  
62;xK-U  
RaLV@>jPm  
未决帐项outstanding account )Q9Qo)D T  
3'p 1m`8  
y?cN  
BN&)5M?Xt6  
贷方帐项credit account||creditor account &qY]W=9uK  
DhxS@/  
xi"ff .  
Q~.t8g/  
借方帐项debit account||debtor account I[rR-4.F]  
\v+>qY<q  
^EN )}:%Z  
KKQT?/ {b  
应付帐||应付未付帐account payable {oOUIP  
1tO96t^d%  
$S>bcsAy  
+*W lj8  
应收帐||应收未收帐account receivable He8]Eb  
>r X$E<B\  
=x?WZMO  
nN.Gn+Cl  
新交易||新帐new account s;Bh69  
Dl~(NLM  
>aVtYp B  
x?A<X2  
未决帐||老帐old account !m))Yp-"H  
Px-VRANZt  
Y8%l)g  
a:GM|X  
现金帐cash account 7V@r^/`8N  
tKyGD|g S  
"N'W~XPG  
S;t`C~l\  
流水帐running account M^OYQf  
3 ;"[WOv  
h$sOJs~6h  
k8J zey]X  
暂记帐||未定帐suspense account zqt%x?l  
2Y9u9;ah  
u,:hT] ~+  
i@D4bd9lR  
过期帐||延滞帐overdue account||pastdue account k:V9_EI=  
FS)# v  
nT01B1/<]  
UsA fZg8  
杂项帐户sundry account ]jI<Js* F  
RX{} UmU<  
H;<>uE Lie  
f tl$P[T  
详细帐单||明细表detail account pdFO!A_t  
GzaGTd.b  
YH+(N  
]Ue aXwaU  
呆帐bad account n(V{ [  
E_'H=QN c  
_U LzA  
o+8H:7,o'  
会计项目title of account 8G$BQ  
8JQ\eF$ma  
"~.4z,ha  
yK&  
会计薄||帐薄account-book ~s-gnp  
:81d~f7  
F#L1~\7  
o(DG 3qk  
营业报告书||损益计算表account of budiness||business report { 7DXSe4  
w\D !e  
V'RbTFb9Z  
WC=d @d)M  
借贷细帐||交验帐account rendered %rhZH^2  
\`z%5/@f;  
5|r*,! CF  
.9Cy<z  
明细帐account stated IUEpE9_  
8oI|Z=  
2<!IYEyT  
nhMxw @Z\  
与…银行开立一户头to open an account with h* 40jZ  
tw.GBR  
32HF&P+0%  
;ow)N <Z  
与…银行建立交易to keep account with $kN=45SR  
|/xx**?  
!"yr;t>|Zb  
2 z#S| $  
继续记帐to keep account f@J rbg  
}ssja,;  
uxDM #  
BtbU?t  
与…有交易to have an account with Fx.Ly]L  
g-UCvY I  
<'UGYY\wg0  
1|w@f&W"  
作成会计帐||有往来帐项to make out an account with 'Nt)7U>oC9  
+C~d;p  
VJTO:}Q  
:] U\{;q2  
清算||清理债务to make up an account | ?vm.zp  
L~;(M6Jp  
u_+iH$zA  
T\$i=,_$  
清洁帐目||与…停止交易to close ones account with d8agM/F*/  
&wY$G! P  
pZ \7!rON  
^Y+C!I  
结帐to close an account !Tv3W Q@  
R{bG`C8.d  
(57!{ [J  
x>##qYT  
清理未付款to ask an account||to demand an account _iq62[i3^  
a,S;JF)v  
N%Ta. `r  
*IWW,@0  
结清差额to balance the account with _ h#I}uJ~  
of_y<dd[G  
.?QYqGcG  
{]}94T~/k  
清算to settle an account||to liquidate an account||to square an account ZfqN4  
>L!c} Ku  
M$Z2"F;  
TbNH{w|p  
审查帐目||监查帐目to audit an account jMTM:~0N  
/; Bmh=  
51y"#\7  
6uo;4}0  
检查帐目to examine an account 7CuZ7!>$  
R^/SBrWve  
:yD>Tn;1  
/A-WI x  
转入A的帐户to charge the amount to As account xIa7F$R 0  
/qIl)+M  
1VM2CgRa  
{LF4_9 =  
以计帐方式付款to pay on account z dgS@g  
;T WLo_  
jmk Ou5@  
L0!CHP/nRS  
代理某人||为某人on ones account||on account of one q {Z#}|km#  
U3V5Jo r#  
\z0HHCn'"  
9)'f)60^  
为自己计算||独立帐目on ones own account ;50&s .gZ  
\_8wU' 7  
]1< GZ`  
[DM0'4  
由某人收益并负风险on ones account and risk||for ones account and risk OQKeU0v  
'v V7@@  
b@;Wh-{d  
P 7.bn  
由某人负担for ones account||for account of one TMj;NS c3  
[|KvlOvP  
PT6]qS'1  
\\FT.e6  
按某人指示||列入某人帐户by order and for account of one /gZyl|kdy  
R);Hd1G  
Fa )QDBz)  
z6Ob X  
列入5月份帐目for May account 'V]&X.=zC  
rR#Ditn^  
>SK:b/i  
)?$[iu7 s  
编入某中帐项下to pass to the account of||to place to the account of r!2U#rz  
^'V :T Y  
s;Gd`-S >d  
'*b]$5*p  
寄出清算书to send in an account||to send in render an account "0An'7'm  
"=djo+y  
sE pI)9  
Y &C b  
支票薄cheque book f82%nT  
*5%vU|9b  
y?<KN0j  
gw]%: WeH  
支票陈票人cheque drawer Y_JQPup  
e7RgA1  
N*o{BboK;  
3f[Yk# "  
持票人cheque holder 4 o*i(W  
4E39]vb  
`x[Is$  
^m|@pp  
不记名支票cheque to bearer||bearer cheque hx:q@[ +J/  
}Kp!,  
8=`L#FkRp  
$4nAb^/  
记名支票||认人支票cheque to order %F;BL8d  
Dr3_MWJ+  
ZZY#.  
~L)~p%rbi  
到期支票antedated cheque ("9bV8:@B  
h'y%TOob  
cS;3,#$  
ngo> ^9/8  
未到期支票postdated cheque V?uT5.B2  
4S<M 9A}  
W [ l  
!T{+s T  
保付支票certified cheque q[&Kr+)j  
qjB:6Jq4q  
Q(bOar5  
Q^(CqQo!<  
未获兑现支票,退票returned cheque &93{>caf+  
$DY#04Je\=  
-S'KxC  
F]\ Sk'}&  
横线支票crossed cheque 1q6)R/P  
:o s8 "  
K*/oWYM]  
FK _ ZE>  
普通横线general crossing *~vB6V|1  
=;Gq:mHi  
nip6|dN  
pbH!u+DF  
特别横线special crossing b] 5weS-<  
m'rDoly"62  
Ykxk`SJ  
6'^_ *n  
空白支票blank cheque 1m*)MZ)  
cOVj @z  
g ) Lf^  
/ZvP.VW&  
失效支票,过期支票stale cheque m TZ/C#ir(  
C[J9 =!t  
W/Dd7 G#IC  
nu0pzq\6  
普通支票open cheque [:8\F#KW  
@<\oM]jX  
Pb5yz-?  
}Fe6L;^;  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount j4~(6Imm  
L'+bVP{L  
s<I)THC  
b>ai"!  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges +A}t_u3<  
qM\ 2f<)  
W A/dt2D|  
Hjm> I'9  
支票换现金||兑现to cash a cheque ^ZwZze:2  
5YY5t^T  
_{[6hf4p  
Y2`sL,'h  
清理票款to clear a cheque Q i18q|l8v  
Z"`w>c.  
y;b#qUd5a  
&*`dRIQ]  
保证兑现to certify a cheque ^ja]e%w#  
V]H(;+^P  
I9X \@ lTf  
c8uaZvfW  
填写支票数额to fill up a cheque GcV/_Y  
=pL$*`]?  
p6DI7<C<H  
V:\:[KcL^  
支票上划线to cross a cheque vjEDd`jYZ  
mskG2mA  
4Mt3<W5  
~74Sq'j9Wt  
开发支票to make out a cheque \{h_i FU!  
"w caJ;Os  
1Lb)S@Q`*R  
g}_2T\$ k  
签发支票,开立支票to draw a cheque||to issue a cheque }-3 VK%  
,6^<Vg  
,=)DykP  
?8~l+m6s$  
透支支票to overdraw a cheque kV'zA F v  
[ V.67_~  
^/n1h g  
L3eF BF/  
背书支票to endorse a cheque MCE@EFD`\  
lR?y tIY  
)tlj{ 7p  
>|3Y+X  
请付票款||清付票款to pay a cheque||to honour a cheque ;[y( 14g  
rJiF2W  
V(E LrjB0  
x^lc T  
支票退票to dishonour a cheque =xk>yw!O)  
|4+'Y gO  
7Z>vQf B  
qiz(k:\o  
拒付支票to refuse a cheque [UwQi!^-O  
Tvv>9g S  
ffP]U4  
] (e ,J  
拒付支票to stop payment of a cheque @X/ 1`Mp  
]L3U2H`7  
"Q@m7j)(  
u!X~!h-6~  
提示要求付款to present for payment ^Gk)aX  
Cu@q*:'  
T@1;Nbz]  
I~l qg  
见票即付持票人payable to bearer 8g -u  
(wu'FFJp#  
Zh8\B)0unn  
[8'?G5/n  
支付指定人payable to order )>~ jjR  
a;[\nCK  
Do4hg $:40  
#Us<#"fC  
已过期||无效out of date||stale b%l H=u  
+3o vO$g  
lw3H 8[  
;Z*rY?v  
请给出票人R/D||refer to drawer "G%S m")  
c W^L mA  
f r~Eb'8  
0(i3RPIj\  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds EMnz;/dMt  
(Z<@dkO?)  
k<*v6 sNs;  
p@pb[Bx~[  
文字与数字不一致words and figures differ }[leUYi`  
3w^W6hN)  
M4Cb(QAVP  
QtfL'su:  
支票 k -G9'c~  
O.jm{x!m  
时间已过account closed _ #\Nw0{  
y],op G6  
+E. D:  
@vq)Y2)r\  
更改处应加盖印章alterations require initials +mjwX?yF  
$'l<2h>4  
2#NnA3l]x%  
'jO2p H/%  
0j8fU7~6S  
0d2R B^"i  
时间已过effects not cleared z uNm !$  
~Bl,_?CBr  
A$p&<#  
r )~?5d  
停止付款payment stopped 2|7:`e~h  
qGq]E `O  
}Rz,}^B  
c) Eu(j\#  
支票毁损cheque mutilated TeuZVy8a  
t,LK92?  
;G`]`=s#Lq  
oi`L ;w|]  
汇款||寄钱to remit||to send money 2XL^A[?   
e!0xh  
$cn8]*Z =  
hqeknTGsIn  
寄票供取款||支票支付to send a cheque for payment x .@O]}UH  
xJ<RQCW$  
Lea4-Gc  
AAfhh5i  
寄款人a remitter [;hkT   
bq5ySy{8  
L [PqEN\i  
<mP_K^9c  
收款人a remittee ^5MM<73  
;Qy Ew5  
`yq) y>_  
@[joM*U  
国外汇票foreign Bill o#"yFP1  
<V U-ja*(J  
q=e;P;u  
K?M~x&Q  
国内汇票inland Bill :$VGqvO12W  
-J!n7  
= mQY%l  
o[wiQ9Tl  
跟单汇票documentary bill Vel(+HS  
t,TlW^-  
rhzI*nwOT  
)+v5 H  
空头汇票accommodation bill Z*P/ubV'  
|:SV= T:  
Q(x=;wf5r  
Xgh%2 ;:  
原始汇票original bill W|{!0w  
>=rniHs=?7  
u`B/9-K)y  
%;]/Z%!  
改写||换新票据renewed bill $Vp&7OC]  
B^M L}$  
tag)IWAiE  
\8*j"@ !H  
即期汇票sight bill||bill on demand +?t& 7={~  
K~]Xx~F  
 })! -  
StR)O))I  
…days after date||…days after date…日后付款 S&=@Hj-  
1Z_]Ge<a  
|CQjgI|;  
dC4`xUv  
…months after date||…months after date…月后付款  S\ ZCZ0  
W@GU;Nr  
h`Ej>O7m  
3b LOT#t  
见票后…日付款…days after sight||…days sight [$$R>ELYQ  
#WUN=u   
wBI:}N@.  
IY~I=}  
见票后…月付款…months after sight||…months sight L#D)[ v"  
ZQR)k:k7  
Grw[h  
V[^AV"V  
同组票据set of bills +|oLS_  
[vBP,_Tjx  
aFny hu&W'  
ho#<?rh_  
单张汇票sola of exchange||sole of exchange i5WO)9Us  
W }Ll)7(|T  
T z:,l$  
B}y#AVSA  
远期汇票usance bill||bill at usance ]9<H[5>$R  
g C8 deC8  
b*Hk} !qH  
j$u  
长期汇票long bill }f{5-iwD}  
\ z*<^ONq  
~y 2joStx  
x `%x f  
短期汇票short bill b V_<5PHP  
ok-q9dM  
v-F|#4Q=ut  
>Ir?)h  
逾期汇票overdue bill KLj/,ehD !  
%0u5d$bq  
E-9>lb  
<g&GIFE,  
宽限日期days of grace RY,L'Gt O  
+Z9ua%,3%  
su60j^e*  
*|+$7j  
电汇telegraphic transfer (T.T) a[=B?Bd  
925T#%y  
*= %`f=  
C-Y7n5  
邮汇postal order||postal note (Am.)||post office order||money order L'a s^Od  
8M[ '-  
hR>`I0|p&  
aO:A pOAO  
本票promissory note (P/N) @71y:)W<  
<qoPBm])  
 OtZtl* 5  
>G0ihhVt  
押汇负责书||押汇保证书letter of hypothecation 3=Xvl 58k  
wC<FF2T  
b3=X WzK5  
s BuXw a  
副保||抵押品||付属担保物collateral security hz2f7g  
5 tVg++I  
2Y}A9Veb  
TU| 0I  
担保书trust receipt||letter of indemnity `Z`o[]%  
~W gO{@Mw  
(elkk#  
]#rmk!VT?  
承兑||认付acceptance :bP <H  
TU2MG VYy  
57N<OQWf  
X*r?@uK5  
单张承兑general acceptance b Olb  
[}l 1`>  
i,y{*xBT  
eA9r M:  
有条件承兑qualified acceptance 4Gh%PUV#  
- :x6X$=  
J B  !Q  
H//,qxDc  
附条件认付conditional acceptance  ZN;fDv  
Z3 na.>Z  
ns[h_g!j;  
N u}Zsb|{  
部分认付partial acceptance   AIwp2Fz  
    
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