论坛风格切换切换到宽版
  • 4706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。   A8Z2o\+  
会计报表statement of account ~{69&T}9  
"s-e) svB  
>6 p < n  
Qa*?iD  
往来帐目account current &?+vH E}  
cfZG3 "  
?naPti1GX  
iV+'p->/  
现在往来帐||存款额current accout +Smt8O<N  
p1}Y|m!  
[HEqMBX=;  
Xx l>,QUA  
销货帐account sales z3F ^OU   
$E=t 6WvA  
z9> yg_Q  
s=)0y$  
共同计算帐项joint account b1X.#pz7F  
D+$k  
agQ5%t#  
mX@Un9k  
未决帐项outstanding account Zmx[u_NG  
X`,4pS Q;  
iC U [X&  
iQ[0d.(A  
贷方帐项credit account||creditor account w8~J5XS  
$`nKq4Y   
9ICC2%j|  
iz|mJUx  
借方帐项debit account||debtor account iEDZ\\,  
lHYu-}TNP  
= mn jIp  
O5"o/Y~m  
应付帐||应付未付帐account payable GPqF>   
#xWC(*Ggp  
'WqSHb7  
Sr7+DCr  
应收帐||应收未收帐account receivable [V#"7O vl  
,+p&ZpH  
ETu7G5?  
id^U%4J  
新交易||新帐new account ?$O5w*  
] o!#]]   
wu*WA;FnA  
WY@x2bBi  
未决帐||老帐old account 0m5Q;|mH  
q.(p.uD  
Pn{yk`6E  
!'14mN#A  
现金帐cash account Fa( }:Ug  
S"|sD|xOb  
>K`.!!av,Y  
{HqwpB\@  
流水帐running account o3H+.u$  
Isq3YY  
d}f| HOFq  
nsyg>=j  
暂记帐||未定帐suspense account `92 D]^g  
B0c}5V  
[7Nn%eZC  
<_*8a(j3  
过期帐||延滞帐overdue account||pastdue account H*QN/ {|RU  
c ;3bX6RD*  
p71% -nV  
?`F" )y  
杂项帐户sundry account CiP-Zh[gZ  
m[^;HwJ  
i_GE9A=h  
1A23G$D  
详细帐单||明细表detail account :, F^{  
h3;Ij'  
6RZ[X[R[}  
Q:+Y-&||"  
呆帐bad account +DKrX  
,8uu,,c  
FH8?W| G  
*f8,R"]-g  
会计项目title of account .Jdw:  
^a`zvrE v  
@{_PO{=\C  
k;3P;@3,W  
会计薄||帐薄account-book ZLvw]N&R  
|PN-,f{-  
hBsjO3n  
v>3ctP {  
营业报告书||损益计算表account of budiness||business report I#l9  
[[D}vL8d  
'D(Hqdr;:  
eEsEW<su  
借贷细帐||交验帐account rendered lGB7(  
;lGa.RD[ a  
NQfIY`lt'  
5*buRYck0  
明细帐account stated cXJgdBwo  
h Zlajky  
`Uk,5F5   
!W$3p'8Tu  
与…银行开立一户头to open an account with ?p5RSt  
w & RpQcV  
S=aXmz<  
j~DoMP5Ls  
与…银行建立交易to keep account with C>68$wd>  
J=K3S9:n]g  
n E-=7S L  
aic6,>\!'  
继续记帐to keep account O8u"Y0$*w  
4BEVG&Ks  
4v2(YJ%u  
d; #9xD'  
与…有交易to have an account with =X&h5;x'  
]^ O<WD  
D3.sR\Hxf  
qC\$>QU}  
作成会计帐||有往来帐项to make out an account with `ss]\46>  
;JL@V}L,  
Tjs-+$P+  
ip5s'S~  
清算||清理债务to make up an account !.t'3~dUf$  
.h+<m7  
<2cq 0*$  
p'w[5'  
清洁帐目||与…停止交易to close ones account with q=?"0i&V  
D'nV &m  
5 (H; x74  
Kg]( kP  
结帐to close an account qE,%$0g  
Zt!l3(*tt  
]}v`#-Px(  
%oor7 -l  
清理未付款to ask an account||to demand an account DBmcvC  
bkOm/8k|4  
3b&W=1J  
oub4/0tN,~  
结清差额to balance the account with n@mUQ6  
J"83S*2(j  
0>e>G(4(8  
[2\`Wh:%P  
清算to settle an account||to liquidate an account||to square an account :&:>sd(QD  
v>R.M"f  
^d=Z/d [  
;,4J:zvZdQ  
审查帐目||监查帐目to audit an account q6G([h7  
ONfJ"Rp3  
8 dZH&G@;  
b&_p"8)_  
检查帐目to examine an account I(7gmCV  
41uS r 1  
(u'/tNGS  
#ASu SQ  
转入A的帐户to charge the amount to As account b5)>h  
/ 9;Pbxn  
qJ!oH&/cD  
9Akwr }  
以计帐方式付款to pay on account ah<f&2f  
Rw\DJJrz  
#&5\1Qu  
<%Rr-,  
代理某人||为某人on ones account||on account of one +_}2zc4  
~Igo 8ykl  
/nmfp&@  
sO6t8)$b  
为自己计算||独立帐目on ones own account z`2d(KE?  
6?iP z?5  
.z4FuG,R  
iLI]aZ   
由某人收益并负风险on ones account and risk||for ones account and risk (Z5#;rgem  
6FmgK" t8  
K*}j1A  
_k@l-Bj  
由某人负担for ones account||for account of one h/VYH(Tj  
UCWU|r<s,  
DtN6.9H2`  
E<4}mSn)  
按某人指示||列入某人帐户by order and for account of one X5yhS  
0`thND)?O  
VA%i_P,  
W P&zF$  
列入5月份帐目for May account ;lEiOF+d  
18HHEW{  
n)H0;25L  
O^$Zz<  
编入某中帐项下to pass to the account of||to place to the account of )gLasR.1  
v%- V|L  
!Ch ya  
4>HGwk@+8  
寄出清算书to send in an account||to send in render an account N{yZk"fq:6  
$ g^;*>yr  
< KA@A}  
}.vy|^X  
支票薄cheque book ]rm=F]W/n  
0Q9OQqg m  
?yb{DZ46  
:F\f}G3  
支票陈票人cheque drawer T{M:)}V  
$F%?l\7j  
B;Z^.3  
)1,&YJM*6l  
持票人cheque holder I$LO0avvH2  
DIAP2LR ?  
/0uinx  
[)pT{QA  
不记名支票cheque to bearer||bearer cheque QMY4%uyY!  
8(;i~f:bCW  
IA4(^-9  
p'4P2   
记名支票||认人支票cheque to order "LWuN>   
_JDr?Kg  
`ahXn  
:JIPF=]fc  
到期支票antedated cheque co80M;4  
k N+(  
WGx>{'LJ  
DPx,qM#h5O  
未到期支票postdated cheque xTZ5q*Hqx  
zJ`(L nV  
buXG32;  
F! e`i-xt  
保付支票certified cheque '7R'fhiO/3  
~=ktFuEa  
U;@jl?jnG  
z;fSd  
未获兑现支票,退票returned cheque qI^jwl|k  
Sq,ty{j2%  
gi>_>zStv  
!y?hn$w0  
横线支票crossed cheque K;y\ &'E  
tW>R 16zq  
nW_  
{SJ7Y fs  
普通横线general crossing u'1=W5$rK  
{eEWfMKIn  
uek3Y[n  
Fw m:c[G  
特别横线special crossing pQ{t< >  
Q%2 Lyt"(  
5#\p>}[HG  
9m4rNvb  
空白支票blank cheque Dt.Wb&V_w  
y3]"H(  
-Wk"o?} q  
jt--w"|-r  
失效支票,过期支票stale cheque o7XRa]O  
vq7%SEkES  
CD[=z)<z{  
Y{|yB  
普通支票open cheque J*X.0&Toc  
B31-<w  
&X,)+ b=  
oZ:F3 GQ4Q  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 0 _}89:-  
nV*sdSt  
s'Gy+h.  
{VG[m@  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges KB*=a   
ZMg9Qt  
RsfT Ub)<  
Ki6.'#%7  
支票换现金||兑现to cash a cheque _Pi:TxY   
 89=JC[c  
RpP[ymMZJ  
F)kLlsp  
清理票款to clear a cheque $ _Bu,;  
&(^u19TKl  
(kyo?3  
C*e[CP@u  
保证兑现to certify a cheque VDjIs UUX  
nY-9 1q?Y  
vcU\xk")  
@~G`~8   
填写支票数额to fill up a cheque Atq2pL"  
GSnHxs)  
/~cL L  
b\m( 0/x  
支票上划线to cross a cheque -f|^}j?  
S{7ik,Gdg  
Pt0}9Q  
^GaPpm  
开发支票to make out a cheque ND1%s &  
:wmf{c  
i=H>D  
Le:mMd= G  
签发支票,开立支票to draw a cheque||to issue a cheque ixHZX<6zYT  
vP)~j1  
*Q120R  
 ,bp pM  
透支支票to overdraw a cheque B5H&DqWzr  
wK`ieHmp  
02#Iip3t  
vek:/'sj3p  
背书支票to endorse a cheque YGV#.  
y{I[}$k  
_JIUds5  
^*ez j1  
请付票款||清付票款to pay a cheque||to honour a cheque JP,(4h *  
(Cd{#j<  
9`n) "r  
EQOP?>mWx!  
支票退票to dishonour a cheque z<vO#  
,!%R5*?=D  
|-Esc|J(  
^pV>b(?qw  
拒付支票to refuse a cheque x`6^+>y^  
(yAvDyJOn  
ig _<kj;Vd  
c[RL Yu  
拒付支票to stop payment of a cheque KP d C9H  
>g"M.gW  
ck_fEF  
OC>_=i$ '  
提示要求付款to present for payment tvH\iS#V  
SP?U@w%}  
S O:V|Tfj  
?-::{2O)  
见票即付持票人payable to bearer .0fh>kQ  
PWN'.HQ  
d J%Rk#?;A  
&<|-> *v  
支付指定人payable to order 27 145  
zPh\3B  
-S%q!%}u  
$K_YC~  
已过期||无效out of date||stale 8u'O` j  
%::deV7  
d O46~  
.F$|j1y  
请给出票人R/D||refer to drawer uGU v~bE  
cI%"Ynq"3  
zIm_7\e  
"`i:) Et  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ds%&Mi  
9ze| s^  
?X#/1X%u:  
it\DZGsg  
文字与数字不一致words and figures differ z1'FmwT  
\9(- /rE  
b~r{J5x@  
jWK@NXMH  
支票 Z 5)_B,E:X  
^>X)"'0+  
时间已过account closed $# !UGY  
T~o{woq}g  
\S iHrr5  
Q-8'?S  
更改处应加盖印章alterations require initials E<<p_hX8R  
WfDX"rA  
"o{)X@YN]  
^K.u ~p   
K4k~r!&OU  
y5/'!L)g  
时间已过effects not cleared jkF+g$B  
EY)Gi`lK  
\/*Nf?;  
MZ5Y\-nq\  
停止付款payment stopped Cl6m$YUt  
@1qdd~B}  
Ki/'Ic1  
)W`SC mr]  
支票毁损cheque mutilated 1 @%B?  
jWXR__>.  
Lvi[*une|  
gE@$~Q >M  
汇款||寄钱to remit||to send money +:>JZ $  
x*h?%egB!p  
@q&|MMLt  
{4: -0itG  
寄票供取款||支票支付to send a cheque for payment WgA`kT  
OQ(D5GR:4  
@n7t?9Bx  
69C8-fF0[I  
寄款人a remitter zb5N,!%r  
W}XYmF*_?  
_\dt?(m|  
4L5o\'X  
收款人a remittee $T?*0"Mj[  
dh^+l;!L  
Q PFeBl  
{)V?R  
国外汇票foreign Bill " F-Y^  
c[VrC+e m  
}xDB ~k  
JF M"ii{8  
国内汇票inland Bill -B1YZ/.rz"  
4!l sk:R  
.3VK;au\\  
.Gizz</P~  
跟单汇票documentary bill N5nvL)a~  
)n7|?@5U  
-@''[m.*  
r^$\t0h(U8  
空头汇票accommodation bill [kbC'Eh*  
mEoA#U  
UvkJ?Bu  
j2|XD Of  
原始汇票original bill [E>R.Oe  
;rd6ko  
,>;!%Ui/p  
2B7h9P.NB  
改写||换新票据renewed bill I4)Nb WQ  
rd O@X9z  
ZCm1+Y$  
#gh p/YoTq  
即期汇票sight bill||bill on demand C"w,('~@kW  
&Hv;<  
ht?CH Uu  
z|ves&lRa  
…days after date||…days after date…日后付款 W_^>MLq  
;}LJh8_  
P7z:3o.  
z@zD .   
…months after date||…months after date…月后付款 ~}BJ0P(VMc  
{G]?{c)"  
'/k^C9~m r  
],n%Xp  
见票后…日付款…days after sight||…days sight bSQRLxF  
+p3 Z#KoC  
TfJL+a0  
Rab#7Q16Q8  
见票后…月付款…months after sight||…months sight Y2<dM/b/  
!g8*r"[UJ  
=f>HiF  
@7-=zt+f  
同组票据set of bills o,CBA;{P  
dY8(nQG  
Q uB+vL  
~z5@V5 z  
单张汇票sola of exchange||sole of exchange Gz ?2b#7v  
MU|{g 5/ )  
G+U3wF],  
R*087X7 N|  
远期汇票usance bill||bill at usance c15r':.5  
>9=:sSQu  
eK'wVg#  
jo)6 %w]  
长期汇票long bill vv &BhIf3  
+semfZ)  
m4@MxQm  
8W;2oQN7  
短期汇票short bill }qAVN  
"A;s56}'&  
`m%:rE,  
ryg4h Hspl  
逾期汇票overdue bill #4><r.v3  
&'s^nn ]  
JkU1daTe  
{b1UX9y  
宽限日期days of grace & 1_U1  
A[`G^ $  
O}C)~GU  
%(`#A.yaE  
电汇telegraphic transfer (T.T) 'seyD  
"mOI!x f@a  
kh3<V' k]  
Ra[>P _  
邮汇postal order||postal note (Am.)||post office order||money order dAL3.%  
?g3 ]~;#  
U'y,YtF@  
Hd%! Nt\u  
本票promissory note (P/N) %H& ].47  
^/dS>_gtHv  
tiYOMA  
$"\O;dp7l  
押汇负责书||押汇保证书letter of hypothecation 4PWAGuN^  
JO=1ivZl  
<'+ %\  
Q`A6(y/s?  
副保||抵押品||付属担保物collateral security e3 v5,.  
H-I{-Fm  
Hm fXe  
j)by}}  
担保书trust receipt||letter of indemnity xx }GOY.J  
ybQP E/9  
"'a* [%  
|TTS?  
承兑||认付acceptance O4L#jBa+  
0/ !,Dn  
Yp1bH+/u  
g?G+dnl/8  
单张承兑general acceptance HI`q1m.  
0y~<%`~  
\4{2 eU  
/YH`4e5g  
有条件承兑qualified acceptance ^aF8wbuZ  
c #lPc>0xb  
_<zfQZai  
88lxHoPV  
附条件认付conditional acceptance S&(^<gwl  
P`jL]x  
uLk]L T  
?WpenUWk  
部分认付partial acceptance   ]|U-y6 45  
    
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