论坛风格切换切换到宽版
  • 4867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。   <Bb $d@c  
会计报表statement of account U 9TEC)  
ZO{uG(u  
vL@N21u  
)6iY9[@tN  
往来帐目account current #9}E@GGs  
|Y"q. n77  
CL|t!+wU/  
x;S v&  
现在往来帐||存款额current accout +4f>njARIb  
Z+)R%Z'aL  
KOGbC`TN<  
P0S ;aE  
销货帐account sales v'Gqdd-#)  
Ev%4}GwO4  
9r@r\-  
X|t?{.p  
共同计算帐项joint account e~=fo#*2?@  
aiGT!2  
<splLZW3k  
aM5zYj`pW  
未决帐项outstanding account |_8 ::kir:  
0[TZ$<v"  
vE7L> 7  
!OekN,6  
贷方帐项credit account||creditor account |;ycEB1  
gBUtv|(@>[  
P!'Sx;C^f  
5WgdgDb@L  
借方帐项debit account||debtor account 2<)63[YO  
=K .'x  
rc1EJ(c  
YuSe~~F)j  
应付帐||应付未付帐account payable &e@2zfl7  
bVSa}&*kM  
JYOyz+wNd  
KG)7hja<6g  
应收帐||应收未收帐account receivable /ZHuT=j1  
e5maZ(.;F  
tiSN amvG1  
xekW-=#a7-  
新交易||新帐new account sguE{!BO  
`YAqR?Xj_<  
%ribxgmd  
hL~@Ah5&t  
未决帐||老帐old account 1U.se` L  
o{pQDI {R  
)(TaVHJR  
JVf8KHDj  
现金帐cash account Y*;Z(W.V#  
4_3Jpz*  
|lOxRUf~  
7'Y 3T[  
流水帐running account JDfkm+}uY  
)Y}t~ Zfx  
"{105&c\  
YlwCl4hq  
暂记帐||未定帐suspense account 1O*5>dkX;%  
yjvzA|(YC  
z8{ kwz  
S Y>i@s+ML  
过期帐||延滞帐overdue account||pastdue account hH[UIe  
xu(5U`K  
<KqZ.7XfB  
_Sy-&}c+ +  
杂项帐户sundry account Z0g3> iItM  
7S LJLn3d  
vt<r_&+ pJ  
~4y&]:I  
详细帐单||明细表detail account DZ5%-  
<:0 649ZB  
v+f:VA  
:TJv<NZi'  
呆帐bad account H!Z=}>TN  
WM5 s  
(f^WC,  
T`7;Rl'Q  
会计项目title of account -;&aU;k  
n3t1'_/TU}  
_R<eWp  
l-xKfp`  
会计薄||帐薄account-book J * $u  
fu'iG7U M  
jnsV'@v8Nj  
!c[(#g  
营业报告书||损益计算表account of budiness||business report Da*=uW9  
z OD5a=[1  
|E-/b6G  
MO&QR-OY  
借贷细帐||交验帐account rendered )kR~|Yn<-  
LHU^%;L  
3?SofPtc/  
i71 ,  
明细帐account stated P1)f-:;  
g^@ Kx5O\  
By(:%=.  
l4?o0;: )  
与…银行开立一户头to open an account with %5 V!Fdb  
&M(=#pq9  
tgK$}#.*  
x*& OvI/o  
与…银行建立交易to keep account with =8O057y  
Nq6~6Rr  
n0g,r/  
La9v97H:  
继续记帐to keep account s `fIeP  
;cd{+0  
Dw{rjK\TT'  
T`KH7y|bv  
与…有交易to have an account with c9imfA+e  
fH~InDT^  
oV utHt  
rU<NHFG j4  
作成会计帐||有往来帐项to make out an account with 2:'C|  
$~vy,^  
^_ <jg0V  
e\x=4i  
清算||清理债务to make up an account l0AgW_T  
zJJ KLr;  
EM]~yn!+  
f>\ OT   
清洁帐目||与…停止交易to close ones account with wJ@8-H 8}  
jV Yt=j*"V  
>(5*y=\i  
Y)^qF)v,d  
结帐to close an account }YJ(|z""  
!]1X0wo\  
( ,1}P  
{; 0j9rr  
清理未付款to ask an account||to demand an account YfL|FsCh  
1;cV [&3  
sPY *2B  
U]j4Izq  
结清差额to balance the account with Su`LBz"  
CqX2R:#  
9z7^0Ruw  
54~`8f  
清算to settle an account||to liquidate an account||to square an account csE 9Ns  
c#sPM!!  
u4TU"r("A  
U ^1Xc#Ff  
审查帐目||监查帐目to audit an account p'UYH t  
wP28IB:^  
wHm{ 4  
h<H.8.o  
检查帐目to examine an account e^kccz2f  
y~'F9E! i  
eq.K77El{J  
Gxu   
转入A的帐户to charge the amount to As account ,9< }V;(  
qS<a5`EA  
>m=' #x0>Y  
Z7RGOZQ}G  
以计帐方式付款to pay on account Eyi^N0  
vaL+@Kq~&  
#mg6F$E  
Pk/{~!+ $  
代理某人||为某人on ones account||on account of one H~%HT l  
W^; wr#  
vmdu9"H  
@ hH;d\W#  
为自己计算||独立帐目on ones own account ~_ss[\N  
hJY= )  
G)5w_^&%  
 z}\TS.  
由某人收益并负风险on ones account and risk||for ones account and risk ?"f\"N  
yf`Nh  
BwtjTwd  
kKr|PFz  
由某人负担for ones account||for account of one :0 G "EM4  
%!%G\nv  
HqNM31)  
$"&0  
按某人指示||列入某人帐户by order and for account of one Eukj2 a  
L rV`P)$T  
<#AS[Q[N  
8 CKN^8E  
列入5月份帐目for May account $g&,$7}O_  
S <~"\<ED  
r0kJx$f  
=" Q5Z6W  
编入某中帐项下to pass to the account of||to place to the account of gyi<ot;  
P 1`X<A  
1SIhW:C  
,b;eU[!]  
寄出清算书to send in an account||to send in render an account w@&g9e6E  
5dc24GB>_  
7A0D[?^xe  
v+XB$j^H  
支票薄cheque book Hq9yu*!u  
_  dFZR  
r ;:5P%:  
R T/T+Q!  
支票陈票人cheque drawer <P&~k\BuF{  
!V|i\O|Q2  
s}Y_og_c  
]BAM _  
持票人cheque holder g/H:`J  
QC@nRy8%  
yt,xA;g  
tMM *m  
不记名支票cheque to bearer||bearer cheque r|!w,>.  
!YD~o/t@|  
5IOMc 4v  
Vs@[="  
记名支票||认人支票cheque to order vbT"}+^Sh  
|+Gv)Rvp  
xj 6ht/qq  
G#{ Xd6L  
到期支票antedated cheque wX(h]X"q  
}.md$N_F  
vLQ!kB^\W  
s9t`!  
未到期支票postdated cheque (`S32,=TS  
9 Yv;Dom  
R5 O{;/w  
ut26sg{s(  
保付支票certified cheque Z^t"!oY  
{2u#Q 7]|  
6J/"1 _  
Q'?{_  
未获兑现支票,退票returned cheque s$g"6;_\  
7R9S%  
#i$/qk= N  
5?-cP?|.9  
横线支票crossed cheque Z}#, E ;  
&Xr@nt0H  
w74 )kIi  
4 ZD~i e  
普通横线general crossing 7A 7=~:l\G  
)b<-=VR  
8?ig/HSt2  
vZEeb j  
特别横线special crossing tqI]S X  
$nR1AOm}.B  
8m? 9?OV5  
N}ur0 'J0  
空白支票blank cheque l2>ka~  
u=a5Z4N'  
Af8&PhyrU  
5nq0#0O c  
失效支票,过期支票stale cheque S *3N6*-l"  
.xXe *dm%  
sTu6KMn  
#qL?;Zh0S  
普通支票open cheque t__UqCq~h  
1.7tXjRd+  
CD$0Z  
88fH !6b  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 2&*r1NXBE  
*5( h,s3&  
t*<@>]k  
,TrrqCw>  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges o *5<Cxg  
/cn=8%!N  
D ff0$06Nq  
SKTf=rY  
支票换现金||兑现to cash a cheque o K;.|ja  
Cx>iSx  
.~#<>  
fhx_v^< X  
清理票款to clear a cheque #:rywz+  
w+ZeVZv!r  
{J`Zl1_q  
0IHcyb  
保证兑现to certify a cheque *ea%KE":  
$[zy|Y(  
I!IWmU6FN  
CXqU< a&  
填写支票数额to fill up a cheque R~40,$e{  
fIOI  
u&)+~X  
b!W!Vvf^x  
支票上划线to cross a cheque FI @!7@  
w6 C0]vh  
l7G&[\~  
7CfHL;+m<4  
开发支票to make out a cheque ia.95H;  
'J+dTs ;0  
?yKW^,q+  
w_-v!s2  
签发支票,开立支票to draw a cheque||to issue a cheque ^l\U6$3  
s&vREx(  
<^j,jX  
${"+bWG2G!  
透支支票to overdraw a cheque |2mm@ ):  
;>?NH6B,  
lp`raN No  
n(-1vN  
背书支票to endorse a cheque GC(:}e|  
V:?exJg9  
Sp+ zP-3  
qaK9E@l  
请付票款||清付票款to pay a cheque||to honour a cheque 2/.E uf   
L\L/+yNv:G  
0eQwi l@  
<u\j 4<p  
支票退票to dishonour a cheque 'F[m,[T%x  
DyiyH%SSD  
Obd@#uab  
#biI=S  
拒付支票to refuse a cheque [d="94Ab  
9Xw(|22  
wfH#E2+pk  
}:UNL^e?  
拒付支票to stop payment of a cheque w i,}sEoM  
mfHZGk[[  
8^26g 3  
O)g\/uRy  
提示要求付款to present for payment OZ2gIK  
(UW V#AR  
{[V<mT2/  
?LU]O\p  
见票即付持票人payable to bearer -LAYj:4  
)H&rr(  
$RxS<_tj  
qKX3Npw  
支付指定人payable to order [R$iX  
Bi7QYi/  
zTODV<-`  
"F nH>g-  
已过期||无效out of date||stale sJ{S(wpi"  
B5'-v%YO+  
H$2<N@'4z  
d>j`|(\  
请给出票人R/D||refer to drawer df}DJB  
`w@8i[2J  
%3B0s?,I  
*c<=IcA  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9ohaU  
'C iV=&3/  
Bf37/kkf(  
6CoDn(+z  
文字与数字不一致words and figures differ e nsou!l  
K0hmRR=  
d~NvS-u7  
S> AM?  
支票 EqW/Wxv7b  
DEj6 ky  
时间已过account closed J&mZsa)4  
neN #Mo'A  
'6Lw<#It  
~\;s}Fv.  
更改处应加盖印章alterations require initials <Co\?h/<  
+6dq+8msF  
p%;n4*b2  
b^WTX  
~4e4G yx c  
@w?y;W!a>  
时间已过effects not cleared oC"1{ybyl  
~?l>QP|o  
>)E{Hs  
/G}TPXA  
停止付款payment stopped \]bAXa{ p  
0)=U:y.  
@3T)J,f  
b#XY.+ *0  
支票毁损cheque mutilated 3[*E>:)qh  
vUtA@  
h+,Eu7\88  
g<ZB9;FX %  
汇款||寄钱to remit||to send money tWD5Yh>.?$  
X8l|^ [2F  
O7&6]/`  
$^[^ ]Q  
寄票供取款||支票支付to send a cheque for payment [nL{n bli  
EZICH& _  
;;r}=0V*=  
)zU bMzF  
寄款人a remitter F^La\cZ*'  
QQ1|]/)  
pAZD>15l"  
V 4~`yT?*"  
收款人a remittee =t,}I\_^c  
>M`ryM2=D  
G)|s(C!  
9c `Vrlu  
国外汇票foreign Bill CFo>D\*J  
~hx__^]d  
ak_&\'P  
YfB8  
国内汇票inland Bill j>D[iHrH  
D\"F?>  
?+^vU5b1u  
m :M=De  
跟单汇票documentary bill o3=2`BvJ  
8v|?g8e3  
h3.6<vM  
bUcq LV  
空头汇票accommodation bill P LH iQ:  
I=vGS  
7Pb: z4j  
nqnVFkGd9  
原始汇票original bill "2J$~2{N  
;|a,1#x  
i'6>_,\(  
@d/Wa=K  
改写||换新票据renewed bill Qj:`[#3?2  
&_1Ivaen6  
v;=| -y  
R WfC2$z  
即期汇票sight bill||bill on demand q!r4"#Y"@Z  
G]NnGL<xk  
:h(r2?=7  
?WD JWp%  
…days after date||…days after date…日后付款 f&ZFG>)6  
[*{G,=tF`Y  
KV1/!r+*  
T?!D?YV  
…months after date||…months after date…月后付款 0\/cTNN  
f>i" j  
*{#l0My  
:\Pk>a  
见票后…日付款…days after sight||…days sight &I=27!S  
x{|`q9V~ N  
x!@3.$  
/a 'cP  
见票后…月付款…months after sight||…months sight @0v%5@  
mW+QJ`3  
.#BWu(EYV  
Pl9Ky(Q`V  
同组票据set of bills 9hNHcl.  
q.GA\o  
76'vsg  
ue/GB+U  
单张汇票sola of exchange||sole of exchange 0Qa kFt  
M@wQ6ow  
7?[{/`k~?  
0Na/3cz|zg  
远期汇票usance bill||bill at usance 2u=Nb0  
O] /BNacS  
.5ItH^  
r/G6O  
长期汇票long bill n#.~XNbxv  
4ne95_i  
sy s6 V?  
l7p*: :(9  
短期汇票short bill 9^AfT>b~f  
qh]ILE87(  
AVR=\ qR  
rNl` w.  
逾期汇票overdue bill ~?BN4ptc  
F~C9,`#Wf@  
DjK  
\_#Z~I{  
宽限日期days of grace Qgel^"t]i  
_$f XK  
hj<h]dhp  
kv)IG$S 0  
电汇telegraphic transfer (T.T) m:sT)  
sC^9  
n}T;q1  
r^j iK\*  
邮汇postal order||postal note (Am.)||post office order||money order 1~|o@CO  
i_KAD U&mP  
U> @st="  
K9@F1ccQ/  
本票promissory note (P/N) ^Hplrwj}  
|Qa[N(  
Gfbeh %  
e ; #"t  
押汇负责书||押汇保证书letter of hypothecation BPH-g\q  
*w/})Y3^  
AD=qB5:  
YR\pt8(z?  
副保||抵押品||付属担保物collateral security P_:~!+W,  
QsN%a>t  
- wizUp  
<)J83D0$E  
担保书trust receipt||letter of indemnity EU 0b>2n4  
b;AGw3SF  
%`F &,!d  
th 9I]g^=t  
承兑||认付acceptance ujt0?DM  
G[[hC[}I  
foi@z9  
T`?{Is['(  
单张承兑general acceptance |;[%ZE"  
 oRbG6Vv/  
6y4&nTq[  
TS~>9h\;  
有条件承兑qualified acceptance =HGC<#  
l^ Q-KUI  
1J tt\yq  
GIyb0XjTw  
附条件认付conditional acceptance ( \ \BsK  
x_yQoae  
%( tu<  
HF\|mL  
部分认付partial acceptance   M y v yp  
    
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