论坛风格切换切换到宽版
  • 2122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。   a#G3dY>  
会计报表statement of account *YX5bpR?  
= y(*?TZH  
l^KCsea #  
{ ; th~[  
往来帐目account current $iMLT8U  
~{);Ab.9+  
^7*7^<  
G;J)[y  
现在往来帐||存款额current accout 4\nG Wi{2  
>)u{%@Rcy{  
lFduX D  
@Kn@j D;  
销货帐account sales *z#du*f[  
OSLZ7B^  
FV3[7w=D\  
#0Uz1 [  
共同计算帐项joint account p@Cas  
,%BDBZ  
kwqY~@W  
h SXJDT2  
未决帐项outstanding account 9[W >`JKo  
>qOj^WO~  
7lA_*t@y  
)v11j.D  
贷方帐项credit account||creditor account () w;~$J  
9:GP~oI j  
XN>bv|*q  
"nb.!OG~(  
借方帐项debit account||debtor account C(h Td%  
I.(@#v7T  
r b\t0tg  
NQ;$V:s)  
应付帐||应付未付帐account payable M# -E  
_ WPt zL  
_%Ua8bR$  
bq8Wvlv04  
应收帐||应收未收帐account receivable hQ!59  
>p0,]-.J,r  
~IWdFUKk  
Lfdg5D5.P  
新交易||新帐new account ,FH1yJ;Y&  
](8F]J ,  
>}Bcv%zZ  
6O.kKhk  
未决帐||老帐old account rlawH}1b  
/3tEr c'  
&zJ\D`\,O  
V82I%gPF  
现金帐cash account 1E'PSq  
Q<g >WNb  
#$W0%7  
*}';q`u }  
流水帐running account HB$?}V  
L<3+D  
| 5:2 ?S2R  
-Ah&|!/  
暂记帐||未定帐suspense account Q-F$Ryj^  
7:Rt) EE2  
<1Sj_HCT  
vfvp#  
过期帐||延滞帐overdue account||pastdue account W,[QK~  
H?M:<q0|G  
Y*p<\{,oC  
j;V\~[I^u  
杂项帐户sundry account 9E8&~y  
afna7TlS  
HS ]c~  
_x3=i\O,  
详细帐单||明细表detail account ($ /l_F  
/DyeMCY-  
B:0oT  
:) -`  
呆帐bad account frDMFEXXP  
H_t0$x(\  
 :TR:tf  
njZ vi}m~  
会计项目title of account {X{S[ (|  
%eW7AO>  
CDXN%~0h  
dT% eq7=  
会计薄||帐薄account-book E8"&gblg  
O"EL3$9V  
)?{!7/H F@  
;~djbo0,X  
营业报告书||损益计算表account of budiness||business report JhwHsx/  
-u<F>C  
=EM<LjO  
TQNdBq5I6  
借贷细帐||交验帐account rendered D.%%D%AdB  
VS ;y  
8!3q:8y8  
WAR!#E#J7  
明细帐account stated 9&Un|cr  
Mp!1xx  
'[%Pdd]! E  
pc@mQI  
与…银行开立一户头to open an account with GD d'{qE6  
=q)+_@24>d  
;<' 'oY  
?V+\E2  
与…银行建立交易to keep account with W94u7a  
+;,J0,Yn  
);TB(PQsBT  
km5gO|V>m  
继续记帐to keep account 9a`~ K L  
YQFz6#Ew  
&08dW9H  
.m8l\h^3  
与…有交易to have an account with ("j;VqYUL  
E<u(Yw6=  
ss}-YnG  
Ja4M@z  
作成会计帐||有往来帐项to make out an account with `AvK8Wh<+  
qLb~^'<iD  
<pa-C2Ky  
:@P6ibcX  
清算||清理债务to make up an account `$FX%p  
zjcSn7iu  
vO~w~u5  
yHC[8 l8%  
清洁帐目||与…停止交易to close ones account with +zk5du^gZ  
I+.U.e^gx  
gg^iYTpt  
k:j_:C&.  
结帐to close an account R[m{"2|,Lc  
}a, ycFt  
oq,nfU A  
,xrA2  
清理未付款to ask an account||to demand an account v@SHR0  
a3w6& e`  
^'tT_ gT  
x0{B7/FN  
结清差额to balance the account with p^q/u  
}Rh%bf7,  
cpw=2vnD  
yi~]}M  
清算to settle an account||to liquidate an account||to square an account a'Odw2Q_  
i%<NKE;v7m  
YIZu{  
z^T;d^OJc  
审查帐目||监查帐目to audit an account cfv: Ld m  
mS;WNlm\  
b&4JHyleF  
X )Tyxppf'  
检查帐目to examine an account  !O`j  
{g`!2"  
B<-("P(q  
SB('Nqih  
转入A的帐户to charge the amount to As account )F&.0 '  
n/*" 2  
L aA<`  
;r6YIS4@  
以计帐方式付款to pay on account &J|I&p   
Ci 4c8  
TJW8l[M  
YryMB,\  
代理某人||为某人on ones account||on account of one {: _*P TVk  
>7cj. %  
Ah@e9`_r  
U&Atgv  
为自己计算||独立帐目on ones own account B=^M& {  
*>zOWocxD  
%uV,p!| )  
:8}Qt^p  
由某人收益并负风险on ones account and risk||for ones account and risk o+ {i26%  
&FOq c  
}aa]1X(u  
ZrNH:Z:5  
由某人负担for ones account||for account of one QQ{*j7i)  
NYg&8s.  
t.RDS2N|  
aQY.96yo  
按某人指示||列入某人帐户by order and for account of one }QQl.'  
*sB'D+-/  
?G~rYETvw  
~Eik&5 z  
列入5月份帐目for May account W L'!M&h  
|Thm5,ao  
O0BDUpH  
>j ].`T  
编入某中帐项下to pass to the account of||to place to the account of hR2 R  
('j'>"1H  
5?Q5cD2]\6  
x30|0EHYl[  
寄出清算书to send in an account||to send in render an account ]goV Q'Y  
,-k?"|tQ  
y 0O e)oP  
^!k_"C)B  
支票薄cheque book Zs3xoIW7Ai  
8:: y5Yv]  
vlDA/( &  
(;9fkqm%m  
支票陈票人cheque drawer QKvaTy#  
MZA%ET,l,<  
[9~ EH8  
7TypzgXNe  
持票人cheque holder pBBKfv  
?;5/"/i  
}7{( o-  
*M:p[.=1  
不记名支票cheque to bearer||bearer cheque r]QeP{  
L.K|]]u  
v1}ijls  
(k"0/*F4_  
记名支票||认人支票cheque to order `-b{|a J  
F/tRyq`D  
 >}]bKq  
Vi'7m3&  
到期支票antedated cheque NL-PQ%lUA  
j1K~zG  
k`[>B k%b  
;BWWafZ  
未到期支票postdated cheque )G]J@36  
g3%x"SlIU  
6wq%4RI0  
+ <w6sPm  
保付支票certified cheque TBF{@{.d  
MDd 2B9cy[  
!rqs!-cCQ  
ff fWvf  
未获兑现支票,退票returned cheque mN R}%s  
*?Wr^T  
SjJ$Oinc  
k!+v*+R+V  
横线支票crossed cheque N5cC!K  
aGE} EK}  
4{6,Sx  
q %tq9%  
普通横线general crossing Sw[*1C8  
YxU->Wi]G  
PIQd=%?'  
TDg<&ND3  
特别横线special crossing *8%uXkMm  
0BjP|API  
NW21{}=4  
C^U>{jf !  
空白支票blank cheque =PjdL3 2  
S|yDGT1  
W7~OU(}[`  
7vGAuTfi/@  
失效支票,过期支票stale cheque =G'J@[d{d  
=3 ;! 5P  
~1,$  
w/(2fU(  
普通支票open cheque />PH{ l  
EWVn*xl?  
#Wv8+&n  
jcxeXp|00  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount :FS~T[C;  
brF) %x`  
AVc|(~V  
{;JFoe+  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges _XI,z0(  
HXqG;Fds(  
Fj <a;oV  
v:9Vp{)  
支票换现金||兑现to cash a cheque  {qH+S/  
 10_@'N  
 /zir$  
}~<9*M-P  
清理票款to clear a cheque U\YzE.G1]S  
$f6wmI;<y  
nC9x N  
s8r[U, }(  
保证兑现to certify a cheque P>*`<$FR  
dda*gq/p  
Thp!X/2O`  
IU]@%jA_:A  
填写支票数额to fill up a cheque ~c>]kL(,  
eI5W; Q4  
%w/:mH3FA  
"j}fcrlG9  
支票上划线to cross a cheque :C#(yp  
nh"LdHqiDB  
@Y&(1Wl  
"/\- ?YJjw  
开发支票to make out a cheque QUc&f+~  
YJ01-  
o{K#LP  
'd<1;Ayw  
签发支票,开立支票to draw a cheque||to issue a cheque z"{Ji{>%=  
Aq&H-g]s  
hOcVxSc.  
qI1J M =  
透支支票to overdraw a cheque - I j  
{gS7pY%_W  
0tN/P+!|  
QPz3IK%   
背书支票to endorse a cheque {F*81q\  
m<:g\_<  
|%Ssb; M  
D{, b|4  
请付票款||清付票款to pay a cheque||to honour a cheque /2]=.bLwz  
X&|y|  
V#d8fRm  
/ y5a~3  
支票退票to dishonour a cheque rqi|8gKY  
6^Ax3# q  
inv 5>OeG  
xz vbjS W  
拒付支票to refuse a cheque kQ $.g<  
dWDf(SS  
os`#:Ao5  
c_.4~>qw  
拒付支票to stop payment of a cheque 2S_7!|j  
H=>;M j  
mMtX:  
7V7iIbi  
提示要求付款to present for payment )?,X\/5  
/m+\oZ ]d  
ch:0qgJ  
#F|w_P  
见票即付持票人payable to bearer rtgu{m02  
xrC b29{  
D7(kkr:r  
<S`N9a  
支付指定人payable to order t(.xEl;Ma  
$+Vp>  
ugMf pT)  
]tDuCZA  
已过期||无效out of date||stale ~;B@ {kFY)  
$tFmp)  
Zjkrne{  
hS7o=G[  
请给出票人R/D||refer to drawer KZt4 dr  
9~C$C  
4?cIn4}  
e8ZMB$byP  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds XCU>b[Cj,  
/?g:`NT  
;bxL$1  
BF(.^oh"n0  
文字与数字不一致words and figures differ fp2.2 @ [  
sas:5iB5  
Wk&g!FR  
lQnqPQY  
支票 r1QLSD]i6  
2<' 1m{  
时间已过account closed mtg3}etA  
$bT<8:g  
gls %<A{C  
ley: =(  
更改处应加盖印章alterations require initials [qGj*`@C  
v08Xe*gNU  
)=c/{  
@u}1 S1  
Yr9!</;T  
WTP~MJ#C  
时间已过effects not cleared j* \gD  
?#rejA:  
Y$ To)qo  
UL   
停止付款payment stopped DU>#eR0G  
\ZPmPu9^(  
*D$[@-7  
",gWO 8T  
支票毁损cheque mutilated %uW q)D4r  
r.T!R6v}  
+:&,Ts/  
&6mXsx$  
汇款||寄钱to remit||to send money G`1FD  
S x", Zb  
cK(S{|F  
o> i`Jq&  
寄票供取款||支票支付to send a cheque for payment s;eOX\0  
hLf<-NM  
a J&)-g e  
3"ii_#1  
寄款人a remitter ui\yY3?  
|wFfVDp  
Fs,#d%4@%  
p#eai  
收款人a remittee ^k7`:@ z0U  
{!`0i  
[9S?  
 A/zZ%h  
国外汇票foreign Bill / .ddx<  
#M5R>&?Jqz  
97%S{_2m/  
x&SG gl  
国内汇票inland Bill .7|kxJq  
n%J {Tcn6  
~ojH$=K>d  
KkJK5dZo  
跟单汇票documentary bill L(bYG0ZI5C  
&2EimP  
=I}8-AS~V  
p*_^JU(<p  
空头汇票accommodation bill g]hTz)8fF  
pS vqGJU3  
4._ U  
d 1 8>0R  
原始汇票original bill X_6h8n}i  
$ MN1:ih  
AP8YY8,  
Q,.[y"m9Y.  
改写||换新票据renewed bill m1mA:R\zM  
srbU}u3VZ  
$T) EJe  
U;l!.mze  
即期汇票sight bill||bill on demand aOj(=s  
p%8v+9+h2  
e95x,|.-_  
_|!FhZ  
…days after date||…days after date…日后付款 oY#62&wk4  
Y] ZNAR  
'k?%39  
:j}]nS  
…months after date||…months after date…月后付款 lBbUA)z6  
]Ywj@-*q  
P2q'P&  
LZ97nvK  
见票后…日付款…days after sight||…days sight Hkcr+BQ  
w _*|u  
zPC&p{S>  
VeJ M=s.y7  
见票后…月付款…months after sight||…months sight &_L FV@/  
!yo/ F& 6  
qM."W=XVN  
M:!Twz$  
同组票据set of bills 'pJ46"D@m  
`qNhB\  
cZ!%#A z  
kiW|h)w_,v  
单张汇票sola of exchange||sole of exchange (d L;A0L  
]w3-No  
 KKfC^g  
=` 8 %qh  
远期汇票usance bill||bill at usance $*%ipD}f  
| JmEI9n2  
IEx`W;V]K  
[>B`"nyNQ  
长期汇票long bill iK#5nY].  
vS! TnmF  
36NENzK  
rQ^X3J*`  
短期汇票short bill +YL9gNN>P  
P4M*vZq)  
(1 L9K;  
(BB&ZUdyv  
逾期汇票overdue bill r[>=iim  
e~Oge  
*1}UK9X;  
*u2pk>y)  
宽限日期days of grace ;3nR_6\  
k/"^W.B aj  
;"*\R5 a  
7X Z5CX&  
电汇telegraphic transfer (T.T) F__(iXxC  
Fq]ht*  
;*3OkNxa3  
CXb-{|I}d  
邮汇postal order||postal note (Am.)||post office order||money order /[[_}\xI%  
;1S~'B&1Q  
l!U_7)s/  
$VWeo#b  
本票promissory note (P/N) #].n0[  
^ -s'Ad3  
-Y*"!8  
Ig9gGI,  
押汇负责书||押汇保证书letter of hypothecation //SH=>w2  
Ueq*R(9>  
P1<Y7 +n  
a(+.rf;  
副保||抵押品||付属担保物collateral security >L\ >Th{o  
MwoU>+XB  
:8}iZ.  
t0 [H_  
担保书trust receipt||letter of indemnity a3&&7n  
mSn>  
q*^Y8s~3I  
X8F@U ^@  
承兑||认付acceptance `MMh"# xN  
dQ4VpR9|;  
T gpf0(  
CM}1:o<<N  
单张承兑general acceptance bB|UQaC l  
0!WF,)/T7i  
< a g|#  
]K]$FX<f  
有条件承兑qualified acceptance LX%K*nlj  
f0uzoeL<%  
W`baD!*  
jv:!vi:  
附条件认付conditional acceptance '@Zau\xC  
41c]o<!=)j  
3Un{Q~6h  
;Z\1PwT  
部分认付partial acceptance   5r=xhOe`  
    
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