论坛风格切换切换到宽版
  • 3344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。   ]F! ,Jx  
会计报表statement of account _uacpN/<|  
vzPrG%Uu7g  
%/p5C  
mmti3Y  
往来帐目account current S5M t?v|K  
XZJx3!~fm  
e9nuQ\=  
ZgtOy|?|  
现在往来帐||存款额current accout 7EUaf;d^  
)Q `<O  
4BX*-t  
T%F'4_~No  
销货帐account sales _1QNO#X  
bcg)K`'N  
Q}]u n]]Zt  
F u)7J4Z  
共同计算帐项joint account S]+}Zyg  
+`x p+Q  
(;0]V+-  
!+U.)u9 '  
未决帐项outstanding account }z6HxB]$  
A2 r RYzN;  
&0myA_So  
Fej$`2mRH  
贷方帐项credit account||creditor account "wc $'7M  
7}MWmS^8j  
8vCHH&`  
?*HlAVDcFT  
借方帐项debit account||debtor account LBzpaLd  
Fwtwf{9I  
wlJ_, wA  
<=lP6B  
应付帐||应付未付帐account payable u]"R AH  
Mmn[ol  
gxiJ`. D=  
i?]!8Ji  
应收帐||应收未收帐account receivable GZo^0U,;  
SJfsFi?n  
\% (R~ H  
7u;B[qH  
新交易||新帐new account 1Pbp=R/7ar  
f>o@Y]/l  
+!rK4[W'  
Ek:u [Uw\  
未决帐||老帐old account .%o:kq@B  
H!N,PI?rn  
R_csKj  
5|Uub ,  
现金帐cash account "o`( kYSF  
,b/0_Q  
yq2Bz7P  
G:UdU{  
流水帐running account V&G_Bu~  
W'[!4RQL  
/*[a>B4-q  
0x84 Ah)  
暂记帐||未定帐suspense account !Lo{zTDW  
W`KkuQ4cM  
~96"^%D  
}I]9I _S  
过期帐||延滞帐overdue account||pastdue account 6eb5q/  
^T" A9uaG  
R!`#pklB  
aw~OvnX E  
杂项帐户sundry account Q x:+n`$/  
jRGG5w}  
Zhw _L  
`g#\ Ws  
详细帐单||明细表detail account N24+P5  
]uP {Sj  
sM4N`$Is23  
R,(^fM  
呆帐bad account /c09-$M  
^b4o 0me  
6rk/74gI,a  
=w8*n2  
会计项目title of account <ioX|.7ZX  
Lbd_L  
Cnc77EUD  
sQR;!-j  
会计薄||帐薄account-book !-: a`Vs+  
8F%T Z M  
E-r/$&D5mP  
a-7nA  
营业报告书||损益计算表account of budiness||business report Od "-w<'  
1 %*X,E  
Q_ $AGF  
H`fkds  
借贷细帐||交验帐account rendered 9[:nW p^  
_ TUw0:&  
h~dM*yo;  
[QeKT8  
明细帐account stated <>-UPRw qI  
D4@ =+  
`W"-jz5#=  
;DGp7f#9  
与…银行开立一户头to open an account with u+{5c5_  
A1i -Q G/6  
L/V3sSt  
qoOHWh&  
与…银行建立交易to keep account with IUzRE?Kzf  
$WdZAv\_S  
w+}KX ><r  
MEg|AhP  
继续记帐to keep account X]`\NNx  
JG4 Tb{F=  
)Y)7p//  
yp8 .\.  
与…有交易to have an account with u6I# D _  
kD2 MqR>  
L[IjzxUv  
.3$iOMCH  
作成会计帐||有往来帐项to make out an account with U; ev3  
P||u{]vU  
wjpkh~ qo  
Ey)ox$  
清算||清理债务to make up an account Lc+)#9*d  
0(teplo&P  
V$@@!q  
G$i pWi  
清洁帐目||与…停止交易to close ones account with ci ,o'`Q  
CKj3-rcF(  
<;M6s~  
K{HdqmxL.I  
结帐to close an account vVE^Y  
'tF<7\!  
u{8Wu;  
2_UH,n  
清理未付款to ask an account||to demand an account g=a-zg9LX  
=n%?oLg^  
0!xD+IA!8  
)\p@E3Uxf  
结清差额to balance the account with }k'8*v}8  
_M{m6k(h  
+BmA4/P$  
MiN68x9  
清算to settle an account||to liquidate an account||to square an account -0lpsF  
uPb9j;Q?  
|)1"*`z  
V.;0F%zks5  
审查帐目||监查帐目to audit an account L[<MBgF Kv  
PL wa!j  
+STT(bMn  
8&H1w9NrX_  
检查帐目to examine an account &:w{[H$-  
0s= GM|y  
PE+N5n2Tl  
<#sB ;  
转入A的帐户to charge the amount to As account wHdq:,0-!  
3)I v8mA  
;v#~ o*  
<Eq^r h  
以计帐方式付款to pay on account p}N'>+@=  
y%p&g  
=v1s@5 ;~  
^h=;]vxO  
代理某人||为某人on ones account||on account of one "!r7t4  
v||8Q\d  
QZ%_hvY[%>  
I x-FJF-  
为自己计算||独立帐目on ones own account `ffWV;P  
XgU]Ktl  
m &c8@-T  
QfRt3\^`  
由某人收益并负风险on ones account and risk||for ones account and risk -,3Ka:  
Pqx=j_st  
n(-XI&Kn  
D6c4tA^EO  
由某人负担for ones account||for account of one Ch^Al 2)=  
ExV>s*y  
'0z@Jevd?  
r!#NFek}  
按某人指示||列入某人帐户by order and for account of one bQEQHqY5  
w9l)=[s=  
&&TQ0w&T  
b'uH4[zX%  
列入5月份帐目for May account <c^m |v  
7J7uHl`yq`  
W/xb[w9v  
+*~?JT  
编入某中帐项下to pass to the account of||to place to the account of 8x[q[  
pOpie5)7X  
y~Sh|2x8v  
EivZI<<a  
寄出清算书to send in an account||to send in render an account "VB-=. A  
?,TON5Fl-  
Yc+ /="&z  
\<a(@#E*~  
支票薄cheque book B?$pIG^Mn  
a*KB'u6&  
r4D6g>)h1q  
ci6j"nKci  
支票陈票人cheque drawer UvxJ _  
s0 qA8`Yu  
Of SYOL7o  
UACWs3`s+  
持票人cheque holder dG TAZ(1W  
WwPfz<I  
?:~Y%4;  
@ 4j#X  
不记名支票cheque to bearer||bearer cheque _hM3p  
}"2 0:  
S_ e }>-  
`4g m'C  
记名支票||认人支票cheque to order 6ZR'1_i6i=  
0ppZ~}&  
RWz^ MV5K  
$+R0RqV$V~  
到期支票antedated cheque 8lT.2H  
IH'DCY:  
DU|0#z=*t5  
l X;2~iW{/  
未到期支票postdated cheque X-e)w  
q_ykB8Ensa  
%, XyhS5[o  
=VH, i/@  
保付支票certified cheque Ck/4h Z  
U8\[8~Xftn  
KaZ$!JfT  
NUX0 =(k  
未获兑现支票,退票returned cheque K9;pX2^z9  
h7wm xa;  
7fgA)dU:K  
AN\:  
横线支票crossed cheque 0' @^PzX  
i o 3qG6  
}2|>Y[v2j  
^$4d'  
普通横线general crossing bN8GRK )  
Q+U}    
% tN{  
0~<d<a -@  
特别横线special crossing > 't=r  
`sAz1/N  
4Sfv  
$,bLK|<hi  
空白支票blank cheque 6NVf&;laQ  
[kDjht|$>  
!=V>DgmW  
%}MZWf{  
失效支票,过期支票stale cheque SYOND>E  
Vp  .($  
1l"A7 V  
k+f!)7_  
普通支票open cheque #Wey)DI  
loZJV M  
jV;&*4if  
*Sm$FMWQ  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount T9osueh4  
/8VM.fr$  
z)='MKrEt-  
%fGS< W;  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges %K@D{ )r_^  
;\DXRKR  
cor? #  
vd c k  
支票换现金||兑现to cash a cheque }xJ9EE*G/  
GU8b_~Gk?  
,a9<\bd)  
o$FqMRep  
清理票款to clear a cheque K, ae-#wgb  
oe}nrkmb  
4&~ft  
7hqa|  
保证兑现to certify a cheque rhO ]4A  
n_Px=s!1p@  
JV=d!Gi[C  
UQgOtqL3  
填写支票数额to fill up a cheque , |CT|2D>  
gQ %'2m+  
]&`_5pS  
>:!TfuU^R  
支票上划线to cross a cheque W 'hE,  
aL$m  
?vuM'UH-  
JhRXfIK>{  
开发支票to make out a cheque 3P-qLbJ  
!2s< v  
^} P|L  
*lRP ZN  
签发支票,开立支票to draw a cheque||to issue a cheque b*S :wfw  
8`XT`H  
3/+ 9#  
$=uyZTYF)}  
透支支票to overdraw a cheque <"Z]S^>$  
{y0#(8-&  
8'Sw?FbVA/  
M)C. bo{p  
背书支票to endorse a cheque $p30?\  
F/sXr(7  
R| [mp%Q  
u0`~ |K  
请付票款||清付票款to pay a cheque||to honour a cheque w'oP{=y[  
3YVG|Bc~_  
 m/gl7+  
o65:)z u  
支票退票to dishonour a cheque -e_ IDE  
1A"h!;0  
6"U&i9  
C8>zr6)1  
拒付支票to refuse a cheque ,rVm81-2  
7K>FC T  
Y0fX\6=h  
0|E!e  
拒付支票to stop payment of a cheque 0Aw.aQ~E8i  
2j&-3W$^  
GzxtC  &  
s1. YH?A;  
提示要求付款to present for payment -Zc 6_]F|  
+a_eNl,  
yb*P&si5bY  
7t=e"|^  
见票即付持票人payable to bearer S^'?s fq  
Jy?s'tc  
XF(0>-  
xzTTK+D@  
支付指定人payable to order =$;i  
W}p>jP}  
>Vz Gx(7q  
&0Yv*,4]  
已过期||无效out of date||stale VZB T 'N  
)X2=x^u*U  
F!OVx<  
Q= IA|rN  
请给出票人R/D||refer to drawer ?JO x9;`  
t<s:ut)Q!  
Y^$^B,  
&m2 FEQLj  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds MT9c:7}[&  
W<C \g~\  
E/z^~;KA  
vn<z\wVbf  
文字与数字不一致words and figures differ T^.;yU_B?  
3;( ;' 5|Z  
Wh6jr=>G  
}z:g}".4  
支票 nTxeV%  
 9SF2  
时间已过account closed H1X38  
?;Dh ^mc  
Kcv7C{-/  
9[K".VeT]  
更改处应加盖印章alterations require initials S^0Po%d  
o&}!bq]  
2>BWu  
1H sfCky{  
>MD['=J[d  
7pH`"$  
时间已过effects not cleared `F5iZWW1  
h.CbOI%Q  
R&}"En`$s  
?oF+?l  
停止付款payment stopped "`]G>,r_  
}pOL[$L  
?u.&B P  
*ub]M3O  
支票毁损cheque mutilated :L gFd  
*6D0>F  
s &:LY"[`  
MzZYzz  
汇款||寄钱to remit||to send money kSx^Uu*  
s%F}4W2s  
? HwW~aO  
x<^+nTzN  
寄票供取款||支票支付to send a cheque for payment |hBX"  
d,kh6'g2@  
HE GMwRJG  
LV|ZZ.d h  
寄款人a remitter :xOne<@  
?m.WqNBH7  
^<X+t&!z  
K%AbM#o<  
收款人a remittee YjaEKM8*  
?/ xk  
r}kQ<SRx  
f P'qUN  
国外汇票foreign Bill tPu0r],`o  
Y_m/? [:  
wh4ik`S 1  
A9Cq(L_H  
国内汇票inland Bill (A!+$}UR  
9))E\U  
Bk,:a,  
0/{$5gy&  
跟单汇票documentary bill |  RMIV  
O.61-rp  
`4^-@}  
x'IVP[xh`A  
空头汇票accommodation bill &+V6mH9m@  
>YP6/w,e  
irj{Or^k  
e$H N/O  
原始汇票original bill fik*-$V`  
_}MO.&Y  
o,o,(sII  
A+3,y<j\  
改写||换新票据renewed bill Yq~$Q4  
anDwv }  
%`*`HU#X  
/ZC/yGdIS_  
即期汇票sight bill||bill on demand * V;L|c  
X!=E1TL  
'a]4]d  
A4 ;EtW+F  
…days after date||…days after date…日后付款 "^sh:{  
-+vA9,pI  
5f5 bhBZ<  
yCznRd}J  
…months after date||…months after date…月后付款 V>"nAh]}.  
wHneVqI/U  
+um Ua  
PL+r*M%ll  
见票后…日付款…days after sight||…days sight vo48\w7[  
&f12Q&jY7  
$|J 16tW  
=W+ h.?  
见票后…月付款…months after sight||…months sight )6K Q"*  
]/byz_7]  
" S8JHHx  
BS-nny  
同组票据set of bills %N((p[\H  
pPI'0x  
}M3f ?Jv  
i%~^3/K  
单张汇票sola of exchange||sole of exchange D@jG+k-Lm  
DeqTr:  
66A}5b4)]  
=E{e|(1+u  
远期汇票usance bill||bill at usance -TIrbYS`  
:exgdm;N  
)8BGN'jyi  
LW+a-i  
长期汇票long bill g&z)y  
+|Tz<\.C  
.I~#o$6  
2oY.MQD7iW  
短期汇票short bill =+I~K'2  
h8R3N?S3#  
3Z,J &d`[  
m 2tw[6M  
逾期汇票overdue bill +w'"N  
PvmmyF  
P'EPP*)q  
"EA6RFRD  
宽限日期days of grace !Q-h#']~L  
_e2=BE`W)  
fW /G_  
qN5 ru2  
电汇telegraphic transfer (T.T) U<T.o0s=  
96L-bBtyY  
jO` b&]0  
*$U+  
邮汇postal order||postal note (Am.)||post office order||money order |I; tBqN{u  
G9`;Z^<L  
i=m5M]Ef  
H C %tJ:G  
本票promissory note (P/N) ;m/h?Y~  
0F"W~OQ6  
( lNV\Za  
GM1z@i\5  
押汇负责书||押汇保证书letter of hypothecation U;o $=,_p  
U8f!yXF'  
' 7lHWqN<  
P}YtT3. K  
副保||抵押品||付属担保物collateral security O)0}yF$0  
#3b_ #+,  
(8Q0?SZN  
AXnuXa(j  
担保书trust receipt||letter of indemnity x,U '!F  
dC&OjBQ  
.G ^-. p  
vb o| q[z  
承兑||认付acceptance 7WEh'(`  
]xx}\k  
2)iwAu   
J^!2F}:  
单张承兑general acceptance {;z{U;j  
C:*=tD1  
[`F}<L."  
_T96.~Q  
有条件承兑qualified acceptance q <, b  
(D.B'V#>  
&dH[lB  
Ofx]  
附条件认付conditional acceptance A"S F^p  
#9( 0.!v  
t zTnFV  
#[ H4`hZ  
部分认付partial acceptance   $ \yZ;Z:  
    
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