论坛风格切换切换到宽版
  • 4819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。   w$4*/D}Y  
会计报表statement of account }(/\vTn*1  
bK#SxV  
M" R= ;n  
r%412 #  
往来帐目account current AtYqD<hl:  
T3,}CK#O   
Z+g9!@'a  
jN T+?2  
现在往来帐||存款额current accout RAB'%CY4  
2pmqP-pKd  
(L'|n *Cr  
r}i}4K[1  
销货帐account sales ,4H/>yPw  
Df5!z\dx  
v$~$_K  
 KGJ *h  
共同计算帐项joint account %_%Bb Qf  
X;7hy0Y  
E_-QGE/1  
k keDt+^  
未决帐项outstanding account &(X67  
Z~1uyr(  
?4cj"i  
O b'Br  
贷方帐项credit account||creditor account V_/.]zQA  
&M{;[O{  
8e32NJ^k~  
E{BX $R_8  
借方帐项debit account||debtor account dCpDA a3  
> PK 6CR  
bYBEh n  
$0XR< D  
应付帐||应付未付帐account payable zvK'j"Wq=  
W5,&*mo  
$8WWN} OC  
[,56o Md~  
应收帐||应收未收帐account receivable ,Q<mU4  
E<sd\~~A:  
mI'&!@WG  
X^Fc^U8  
新交易||新帐new account EhAaaG  
>!Dp'6  
K5^`,} Q^  
FxmHy{JG  
未决帐||老帐old account d9up! k  
=SD^Jl{H  
pp@O6   
ksf6O$  
现金帐cash account h43py8v  
{5]c \_.  
qe 'RvBz  
D)tL}X$  
流水帐running account {mUt|m 7!  
]=ADX}  
1my1m  
HD'adj_,  
暂记帐||未定帐suspense account #>6Jsnv1  
+kN,OK~  
?j&ZzK'#^  
=0a z5td  
过期帐||延滞帐overdue account||pastdue account Qk >9o  
C8x9 Jrc  
_y&XFdp  
X;n09 L`CB  
杂项帐户sundry account +)LCYDRV7  
.N7<bt@~)  
C1>zwU_zo  
-lrcb/)Gz  
详细帐单||明细表detail account ""A6n{4  
fN/;BT  
;;6$d{  
Kq5i8L=u  
呆帐bad account 3N 5@<:2`  
JIIc4fyy8s  
v: veKA  
yi:} UlO  
会计项目title of account zz!jt A  
9kh MG$  
ut#pg+#Q  
NcBz("  
会计薄||帐薄account-book "j&'R#$&d  
u=tp80_  
TOhWfl;  
zU0SlRFu  
营业报告书||损益计算表account of budiness||business report  'iTY?  
iL2__TO  
AOJ[/YpM  
pKno~jja  
借贷细帐||交验帐account rendered {,u})U2  
cUr!U\X[  
~sZ$`t  
N6v?Qzvi  
明细帐account stated vZW[y5   
)E}@h%d  
z(>QGzyc  
JEaTDV_  
与…银行开立一户头to open an account with fs?H  
ALV(fv$cD  
3H0B+F2XQ  
}%z%}V@(&  
与…银行建立交易to keep account with Q6wa-Y,  
@%G?Nht]o  
]-9w'K d  
C fM[<w   
继续记帐to keep account YYT#{>&  
wZN_YFwQ  
.xuzu#-  
$8xb|S[  
与…有交易to have an account with YCQ $X  
7BL)FJ]UR]  
Wa7wV 9  
CJER&"em7  
作成会计帐||有往来帐项to make out an account with PZ`11#bbm  
IxS%V31  
yCA8/)>Gm  
q2s0g*z  
清算||清理债务to make up an account " .%d{z}vz  
1. +6x4%rV  
X9NP,6  
d$ n31F  
清洁帐目||与…停止交易to close ones account with fIl!{pv[  
Mn/@?K?y  
O$}.b=N9  
/aMOZ=,q}  
结帐to close an account jz! [ #-G  
dJ m9''T')  
3fp&iz  
} c k <R  
清理未付款to ask an account||to demand an account 8I *N  
W7 dSx  
huS*1xl  
A+gS'DZ9C  
结清差额to balance the account with Y)DX   
S,nELV~!  
~!5=o{wy  
~mARgv  
清算to settle an account||to liquidate an account||to square an account P!E2.K,  
9aY8` B  
(/N&_r4x  
J-Tiw l  
审查帐目||监查帐目to audit an account *; ]}`r  
g+4y^x(X@1  
(or"5}\6-  
J (?qk  
检查帐目to examine an account  L"%SU  
(Jw_2pHxr"  
p/?o^_s  
@anjjC5a~  
转入A的帐户to charge the amount to As account |[IyqWG9  
`vgaX,F*  
UJSIbb5  
|Z<\kx  
以计帐方式付款to pay on account #$- E5R;x  
T"W<l4i-  
h7!O K  
ESIP+  
代理某人||为某人on ones account||on account of one ]FZPgO'G  
NeG` D'  
5EcVW|(  
j *G: 8Lg  
为自己计算||独立帐目on ones own account l^9gFp~I  
<cp9+P <  
o~IAZU39  
]|.ked  
由某人收益并负风险on ones account and risk||for ones account and risk 9+^)?JUYll  
Qk:Lo*!  
z6C(?R  
=+Fb\HvX{  
由某人负担for ones account||for account of one oNyYx6q:Q  
2C O/K_Q  
]`|$nU}v  
ovTL'j!  
按某人指示||列入某人帐户by order and for account of one B5;%R01A  
oNAnJ+_  
5'I+%66?h$  
 7;fC %Fq  
列入5月份帐目for May account % S^hqC  
J8alqs7  
#`*uX6C  
B#Ybdp ;  
编入某中帐项下to pass to the account of||to place to the account of 5]N0p,f  
N3|:MM l  
u^tQ2&?O!P  
/{i~-DVME  
寄出清算书to send in an account||to send in render an account fd&Fn=!  
OuTV74  
N|DI k  
G+8)a$?v  
支票薄cheque book FBNLszT{L  
^?`fN'!p  
T>& q8'lD  
C e-ru)  
支票陈票人cheque drawer {5E8eQ  
6(bN*.  
l#KcmOz  
DWt|lO  
持票人cheque holder _Sr7b#)o  
X3:z=X&Zd  
Q"XDxa'7"  
A*y4<'}<  
不记名支票cheque to bearer||bearer cheque V#7,vas  
d&FXndC4F  
c,~uurVi  
Trv}YT.  
记名支票||认人支票cheque to order ]<>cjk.ya  
^Spu/55_  
 pux IJ  
|u>(~6  
到期支票antedated cheque ,<rC,4-F<  
lFBpNUnzU  
(u@:PiU/eP  
Ek)drt7cy  
未到期支票postdated cheque 6!m#;8 4  
2LtDS?)@  
c4tw)O-X  
]->"4,}  
保付支票certified cheque *4U_MM#rX  
w.?4}'DK  
} {1IB  
PlkZ)S7C  
未获兑现支票,退票returned cheque >a?Bk4w  
'Cc~|gOgD  
kK[4uQQ  
Qo#]Lo> \g  
横线支票crossed cheque _Vr- bpAf  
C t,p  
q5(t2nNb  
+F8{4^w1  
普通横线general crossing |(>`qL{|  
lx:$EJ  
X0;u7g2Yz  
=NF0E8O  
特别横线special crossing H9*k(lnz`  
z\]Z/Bz:6  
k H.dtg_  
[:y:_ECs6  
空白支票blank cheque B)JMughq_  
Ek{QNlQ]4  
!Y~UO)u2  
>WSh)( Cg  
失效支票,过期支票stale cheque ;qWu8\T+  
a{nR:zPE  
*dw.=a9  
tMxd e+ $y  
普通支票open cheque W8d-4')|  
Y9 )j1~  
io4<HN  
U~x]2{}  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Nz dN4+  
:ppaq  
BHY8G06  
I1<WHq  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 0g?)j-  
<V&0 GAZ  
pa>C}jk}6  
7f>=-sv  
支票换现金||兑现to cash a cheque z?o8h N\  
E4 X6f  
"-Q+!byh  
ot}erC2~  
清理票款to clear a cheque .t "VsY|  
/|?$C7%a\D  
5BVvT `<  
t8^1wA@@V  
保证兑现to certify a cheque >d + }$dB  
w(oK   
5XK Tb  
4aXIRu%#7  
填写支票数额to fill up a cheque ,H]%4 @]|o  
~5KcbGD~  
'UlVc2%{  
enQ*uMKd^  
支票上划线to cross a cheque "_WN[jm  
J2z/XHS  
q'mh*   
#V>R#Oh}  
开发支票to make out a cheque :K| H/kht  
OC=& !<  
^ij0<*ca9  
*vb"mB  
签发支票,开立支票to draw a cheque||to issue a cheque (0 T!- hsP  
=5|7S&{  
2K}49*  
[IYVrT&C'  
透支支票to overdraw a cheque 37hdZt.,  
tsb[=W!Ar8  
cH5i420;aO  
CF bNv9GZj  
背书支票to endorse a cheque 8['R D`O  
Btm,'kBG  
Y1PR?c Q  
v=llg ^  
请付票款||清付票款to pay a cheque||to honour a cheque t13V>9to  
?ko#N?hgI  
U6.aoqb%  
x%mRDm~-  
支票退票to dishonour a cheque /QXUD.( 8  
m{q'RAw  
Q"&Mr+  
3TwjC:Yhv2  
拒付支票to refuse a cheque Q#g`D,:o%~  
EX]+e  
$)M3fZ$#  
C~En0G1  
拒付支票to stop payment of a cheque ]_s3<&R  
Df6i*Ko|  
hr vTFJ  
4"P9z}y=i  
提示要求付款to present for payment rq%]CsRY5  
x9l7|G/$  
i2<z"v63  
u BEw YQB  
见票即付持票人payable to bearer CNNqS ^ct  
t'44X  
5Kzt8Tv[  
)@wC6Ij  
支付指定人payable to order Rta}*  
_(m72o0g>>  
<F 9-$_m  
~5HkDtI)  
已过期||无效out of date||stale J QQyl:=  
!#0)`4O  
w.m8SvS&b  
0z=KnQx"4  
请给出票人R/D||refer to drawer L( 6b2{"  
2C S9v  
I\)`,w  
LHY7_"u#  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Z ]A |"6<  
45yP {+/-Q  
XCM!8x?K  
>G`p T #  
文字与数字不一致words and figures differ yY$^ R|t  
'{d _q6,%  
!Rv ;~f/2  
Gk :fw#R  
支票 {it.F4.  
ZF7@b/-me  
时间已过account closed ZKi&f,:  
#BRIp(65-6  
6P{bUom?  
!U`4  
更改处应加盖印章alterations require initials U%vTmdOY  
}3z3GU8Q-  
f`qy~M&  
S1=P-Ao  
n.+*_c8k  
{K|?i9K  
时间已过effects not cleared @GQe-04W`  
uda++^y:  
P-X|qVNK1Z  
KM&P5}  
停止付款payment stopped J&6p/'UPZ  
Dw i-iA_q  
Y}[<KK}_  
lT[,w9$  
支票毁损cheque mutilated nlv,j&  
;+75"=[YT  
S?v/diK ]J  
R>c>wYt'f  
汇款||寄钱to remit||to send money czRBuo+k+  
p[4 +`8  
Fo3*PcUv  
U5"u h} 3  
寄票供取款||支票支付to send a cheque for payment {\>4)TA  
G 2`YZ\  
S257+ K9  
9~V'Wev  
寄款人a remitter KR.;X3S}  
3,i j@P  
+s#%\:Y M  
6 lzjaW5h  
收款人a remittee |lhnCShw  
o@A`AA9  
xOkdu k]  
O/eZ1YAC  
国外汇票foreign Bill f`4=Bl&"{  
nf pO  
(^yaAy#4  
Y%i<~"k  
国内汇票inland Bill L;:|bVH  
th{J;a  
bqn(5)%{  
45biy(qa  
跟单汇票documentary bill i&DbZ=n2  
inW7t2p<s  
1XiA  
1e\cJ{B  
空头汇票accommodation bill #JYl%=#,  
:}_hz )  
vapC5,W"2-  
wXQu%F3  
原始汇票original bill gb,ZN^3<-  
cK|Uwzif d  
* o1US  
+xuv+mo  
改写||换新票据renewed bill bofI0f}5.  
j+3\I>  
xR-;,=J  
,OlS>>,  
即期汇票sight bill||bill on demand <^nS%hXEr  
sd4eG  
B-g uz  
k*_Gg  
…days after date||…days after date…日后付款 `N[@lV\xp!  
9o,Eq x4J  
n]6 '!Eo  
:G6CWE  
…months after date||…months after date…月后付款 09 McUR@  
3^KR{N p  
l4DBGZB  
#j7&2L  
见票后…日付款…days after sight||…days sight i).Vu}W#S  
L)M{S3q ,  
f:3cV(mC  
]$#bNt/p  
见票后…月付款…months after sight||…months sight $j,$O>V  
(PE.v1T  
z1b@JCWE  
#i~P])%gNP  
同组票据set of bills H%vgPQ8  
N!.o`4 "z  
KsGW@Ho:  
sm"Rp~[i  
单张汇票sola of exchange||sole of exchange T}J)n5U}\  
=m<b+@?T  
'g <"@SS+  
-e$ T}3IV  
远期汇票usance bill||bill at usance (J4( Ge  
Z>UM gu3c  
p+Q9?9  
F u5zj\0J  
长期汇票long bill xV sI#`<a  
7/M[T\c  
")9^  
qbQdx Kk  
短期汇票short bill ?o)?N8U  
j#3IF *"  
-5v{p  
2v(Y'f.  
逾期汇票overdue bill G5 |nt#>  
CE{2\0Q  
K:e[#b8 :R  
L_ T+KaQCH  
宽限日期days of grace ){mqo%{SO  
DI(XB6  
Vk`Uz1*  
#"oLz"{  
电汇telegraphic transfer (T.T) KCpq<A%  
W $mw9  
=,6X_m  
s/t,6-~EH  
邮汇postal order||postal note (Am.)||post office order||money order  Hxy=J  
'h;q I&  
QeT~s5 H  
-p0*R<t  
本票promissory note (P/N) HoX={^aG%  
;TC]<N.YJT  
cSv;HN:  
daCkjDGl\  
押汇负责书||押汇保证书letter of hypothecation IR3+BDE)>  
w_"-rGV  
14l6|a  
>bI\pJ  
副保||抵押品||付属担保物collateral security ,Y| ;V  
+BM[@?"hrh  
bz 7?F!  
1}Guhayy  
担保书trust receipt||letter of indemnity +t-_FbFh3D  
-|u yJh  
5{!"}  
R4b!?}d  
承兑||认付acceptance Mig l  
=oq=``%  
PB*G#2W  
./zzuKO8XK  
单张承兑general acceptance )x?)v#k  
"5ISKuL  
O9<oq  
Jw;G_dQ[  
有条件承兑qualified acceptance }Q9+krrow  
kZ6:= l  
vV=rBO0a?  
c M<08-:v  
附条件认付conditional acceptance ?b}e0C -a  
sUQ Q/F6  
[ns==gDD  
"9X!Ewm"P  
部分认付partial acceptance   NBB R>3nt  
    
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