论坛风格切换切换到宽版
  • 4839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。   2?9gf,U  
会计报表statement of account f}zv@6#&  
 )9$>i5l  
vA@\V)s  
1}I%yOi)  
往来帐目account current }!5+G:JAh  
>l0D,-O]m  
vsCy?  
*Zk$P.]  
现在往来帐||存款额current accout 7D)i]68E  
uI_h__  
Zd[6-/-:  
pU5t,  
销货帐account sales 2z=aP!9]  
>{w"aJ" F  
`1U?^9Nf  
dIRSgJ`  
共同计算帐项joint account oi/bp#(fa  
"_36W X  
PLDp=T%  
]$ iqJL  
未决帐项outstanding account VA@t8H,  
DM)%=C6<  
%DF-;M"8  
@m(ja@YC  
贷方帐项credit account||creditor account |a[Id  
!$^LTBOH3  
"ll TVB  
*mj3  T  
借方帐项debit account||debtor account #MI4 `FZ  
58.b@@T  
b'5L|1d  
j?cE0 hz  
应付帐||应付未付帐account payable >$iQDVh!  
uf&Ke k,  
6. 6g9  
C*1,aLSw  
应收帐||应收未收帐account receivable K#<cuHGC  
>`!Lh`n7_  
^SH8*7l7  
W_P& ;)E  
新交易||新帐new account n{v[mqm^  
xHY#"   
#99fFs`w  
zd+<1R;  
未决帐||老帐old account ;p4|M  
2YL)" w  
WT9 k85hqj  
MZInS:Vj  
现金帐cash account ,"Nfo`7  
5 U{}A\q  
] M#OS$_O@  
 b"C1  
流水帐running account \gjY h2>  
V:vYS  
PQFr4EY?i  
,Rh6( I  
暂记帐||未定帐suspense account S;]][h =  
Gh#$[5&`  
7`IoQvX  
BLs kUrPF  
过期帐||延滞帐overdue account||pastdue account U4hFPK<  
!E+.(  
W8R"X~!V  
b/eJE L  
杂项帐户sundry account u= u#6%  
{"x8 q  
pa@@S $(  
C0$KpUB  
详细帐单||明细表detail account OLS.0UEc  
xmI!N0eta  
_:0  
`78:TU~5S  
呆帐bad account 4)XZ'~|  
Y={_o!9  
g*nh8  
mlmp'f  
会计项目title of account g~i%*u,Y<  
Vo2{aK;  
eJ3w}"?9s  
' *6S0zt  
会计薄||帐薄account-book 9n rH 6]  
A=S_5y  
Nhnw'9  
wgb e7-{  
营业报告书||损益计算表account of budiness||business report ^t'mfG|DV  
sD[G?X  
"`jey)&H*M  
-N3fhW#)  
借贷细帐||交验帐account rendered L\u6EMyV  
; n)9  
p*_^JU(<p  
!\ckUMZ\  
明细帐account stated */ ~_3  
XDWR ]  
@6N$!Q?  
K~ 6[zJ4  
与…银行开立一户头to open an account with cR0O J'w  
?Thh7#7LM  
mjwh40x.o  
yp}a&Dg  
与…银行建立交易to keep account with l".LtUf-  
AP8YY8,  
kDz!v?Z2+B  
t%`GXJb  
继续记帐to keep account xKl!{A9$w  
CSC sJE#4  
Kn !n}GtR  
f` dQ $Kh  
与…有交易to have an account with {O4y Y=G  
Sas &P:# r  
f ;[\'_.*  
U{+<c [  
作成会计帐||有往来帐项to make out an account with 9F &s9(=\  
NZ}DbA+g;|  
Z+qTMm  
U0PQ[Y#\  
清算||清理债务to make up an account (H\)BS7#R  
oY#62&wk4  
Dp5hr8bT  
L1'#wH  
清洁帐目||与…停止交易to close ones account with ac-R q.GQY  
:j}]nS  
 yO7xAb  
_Py/,Ks.q  
结帐to close an account 'D B4po.   
U',9t  
v7i5R !  
] X9e|  
清理未付款to ask an account||to demand an account km)5?  
a<W[???m/M  
\sUk71L` j  
7~2/NU?  
结清差额to balance the account with E7_)P>aS5  
ranLHm.nB  
S-M| 6fv  
7(q EHZEr  
清算to settle an account||to liquidate an account||to square an account rW~hFSrV[o  
$[p<}o/6v]  
qM."W=XVN  
<rO0t9OH  
审查帐目||监查帐目to audit an account 7nzNBtk  
D 2U")g}U  
qMk"i@"  
F)W7,^=X>-  
检查帐目to examine an account J73B$0FP  
k3-'!dW<  
#~ :j< =o  
tP?pN]Q$,  
转入A的帐户to charge the amount to As account *@XJ7G[  
5BL4VGwJ  
!L +4YA  
d:U2b"k=/u  
以计帐方式付款to pay on account rj.]M6#  
<$f7&6B  
RjII(4Et  
n^svRM]eQ  
代理某人||为某人on ones account||on account of one syEWc(5  
Kc6p||<  
@E(_H$|E  
7rc6  
为自己计算||独立帐目on ones own account bJ[{[|yEd  
OZ/P@`kN.f  
Po%+:0oX  
\m>mE/N  
由某人收益并负风险on ones account and risk||for ones account and risk r[>=iim  
&0E>&1`7  
ST#OO!  
,?OV39h  
由某人负担for ones account||for account of one CaSoR  |  
's.cwB: #  
j^t#>tZS  
tWs ]Zd  
按某人指示||列入某人帐户by order and for account of one Fk:yj 4'  
Dr;-2$Kt/&  
E>/kNl  
Z!@<[Vo6  
列入5月份帐目for May account J>I.|@W4  
R]0p L   
I:6N?lD4}0  
9t 3mU:  
编入某中帐项下to pass to the account of||to place to the account of SDdefB  
]h(}%fk_  
w ]4=uL6  
DNARe!pK  
寄出清算书to send in an account||to send in render an account [D]9M"L,vQ  
=}:9y6QR.  
;.=ZwM]C  
=%p%+F@RlW  
支票薄cheque book mA ^[S.!  
2"31k2H[  
`Qf$]Eoft  
uXs.7+f  
支票陈票人cheque drawer 8Ol#-2>k$  
@yBg)1A L  
%J*z!Fe8s  
j,q8n`@  
持票人cheque holder h0YI PB  
'$5.{o`s*1  
TM|M#hMS  
M;BDo(1  
不记名支票cheque to bearer||bearer cheque 7Z-'@m  
J3oEN'8S  
R)>/P{ A-P  
&kR+7  
记名支票||认人支票cheque to order zp"Lp>i  
RUJkfi=$  
-ZTe#@J  
[dm&I#m=  
到期支票antedated cheque K;%P_f/KJP  
vvJ{fi  
(x} >tm  
mv7><C  
未到期支票postdated cheque Hzr<i4Y=w9  
\a:#e%]qz9  
H%,jB<-.A  
kz|2PP  
保付支票certified cheque ^/|agQ7D2  
AXUSU(hU  
QXXB>gOY5  
.ZuRH_pI  
未获兑现支票,退票returned cheque <qG4[W,[  
QEKRAPw  
/S 32)=(  
72hN%l   
横线支票crossed cheque #;9I3,@/Y  
uSZCJ#'G  
 ~H[  
mWOW39K u  
普通横线general crossing "7v/ -   
9FB[`}  
6jv_j[[  
Lu.D,oP  
特别横线special crossing 0GUm~zi1  
\#LkzN8  
"/ N ?$  
gbb2!q6p  
空白支票blank cheque F`/ -Q>Q  
_lWC)bv`  
) >_ xHc?  
XILB>o.^3  
失效支票,过期支票stale cheque qPh @Bl3  
^*CvKCS  
K  gN=b  
\rXmWzl{  
普通支票open cheque BMubN   
\Wdl1 =`  
N?xZ]?T  
#nK38W#  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount cT2&nZ  
"Di27Rq  
C$"N)6%q  
)?5027^  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges +iS'$2)@  
4( Q_J4}P  
#w%d  
3 Go/5X/  
支票换现金||兑现to cash a cheque 2nNBX2 o&_  
B,Pbm|U1  
9Fo00"q  
6`K R  
清理票款to clear a cheque r[doN {%  
Rm@#GP`  
|l4tR  
L<t>o":o  
保证兑现to certify a cheque #[ei/p  
L]wWJL  
t>hoXn^-  
,;3bPjey  
填写支票数额to fill up a cheque {e'P* j  
wM$N#K@  
-L4fp  
mS\ gh)<h  
支票上划线to cross a cheque e"Y ( 7<  
<WXGDCj  
JD`IPQb~E  
;rggO0Y  
开发支票to make out a cheque s$%t*T2J>  
a0wSXd  
AnF"+<  
Cz1Q@<)  
签发支票,开立支票to draw a cheque||to issue a cheque ^T?zR7r  
*~h@KQm7  
|`T$Iq  
4*AkUkP:T  
透支支票to overdraw a cheque 0V RV. Ml  
:Dt]sE _d  
YC!IIE_  
\ltbiDP2  
背书支票to endorse a cheque 'CQ~ZV5  
-_*ux!  
/)%$xi  
^}w@&Bj e  
请付票款||清付票款to pay a cheque||to honour a cheque d}RU-uiW  
r\PO?1  
M]Kx g;  
Abw=x4d(i  
支票退票to dishonour a cheque Mb!b0  
)r0XQa]@$  
00 9[`Z  
Y>J$OA:  
拒付支票to refuse a cheque < )qJI'u|  
R|@?6<  
BvnNAi  
z|M+ FHl$  
拒付支票to stop payment of a cheque rSgOQ  
>P9|?:c  
#\zC|%2+z  
U/#X,Bi~  
提示要求付款to present for payment kTW[)  
Y5ZBP?P  
4)Bk :K  
C8Oh]JF4d  
见票即付持票人payable to bearer 5cF7w  
H2jF=U"=  
XLgp.w;  
1!S*z^LGl  
支付指定人payable to order ixvF `S9  
gLss2i.r  
p!o?2Lbiw  
,I2x&Ys&.  
已过期||无效out of date||stale (ri eg F  
Fa0NHX2:  
z%q)}$O  
<WiyM[ ep  
请给出票人R/D||refer to drawer >2s31 {  
R:5uZAx  
Z?f-_NHg  
\Dx;AKs  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Z[G [.\0  
:|HCUZ*H(T  
oazY?E]}3  
}~#Tsv  
文字与数字不一致words and figures differ OTj J'  
?APCDZ^  
01 <Ti "  
>^~W'etX|  
支票 3E-dhSz:i  
oFi_ op  
时间已过account closed sTu]C +A  
wBl o2WY  
0: Nw8J  
5v[2R.eT-  
更改处应加盖印章alterations require initials Tr.u'b(  
O~OM.:al&  
.)c+gyaQ  
r>lo@e0G  
o_sb+Vn|  
W_L;^5Y;m  
时间已过effects not cleared 7o7*g 7  
8\S$iGd  
MMy\u) 4  
!y&<IT(\4  
停止付款payment stopped AIG5a$}&  
yIu_DFq%  
em9nuXG  
V` 4/oM `  
支票毁损cheque mutilated >aAsUL5W  
Q%QIr  
IP!`;?T=  
>x*ef]aS  
汇款||寄钱to remit||to send money =eQ'^3a  
v[4-?7-  
a] P0PH~  
xz-?sD/xe  
寄票供取款||支票支付to send a cheque for payment HP,{/ $i:  
f<;eNN  
S@ @#L  
] Jnrs  
寄款人a remitter 0V+v)\4FE  
C.RXQ`-P}  
y[';@t7CC  
0"l`M5-KP  
收款人a remittee ( z:qj/|  
k!V@Q!>,  
EvptGM  
{ceY:49  
国外汇票foreign Bill hf:\^w  
=@P]eK /  
I`nC\%g  
!>:]k?$b  
国内汇票inland Bill bR<XQHl  
g~XR#vl$  
/<k]mY cu  
ZKJhmk  
跟单汇票documentary bill XZ:6A]62I  
EGzlRSgO  
FK @Gd)(  
9vBW CCf  
空头汇票accommodation bill c#Qlr{ES  
UHS "{%  
G5NAwpZf  
]VaMulb4  
原始汇票original bill 9h"3u;/,  
;( (|0Xa  
s)#TT9BbV  
SM4'3d&mf  
改写||换新票据renewed bill '>GPk5Nq77  
yeLd, M/I  
24k;.o  
eMtQa;Lc9o  
即期汇票sight bill||bill on demand x$z>.4  
}J6 y NoXu  
13A~."b  
N j:W6? A  
…days after date||…days after date…日后付款 Zd]ua_)I%[  
MaZVGrcC  
[&)*jc16  
>]x%+@{|  
…months after date||…months after date…月后付款 ir~4\G!  
C3KAQ U  
Oo/@A_JO@  
1]"S?  
见票后…日付款…days after sight||…days sight |Y30B,=M  
/}k?Tg/  
/k KVIlO  
fs2y$HN  
见票后…月付款…months after sight||…months sight Hq|{Nt%Q  
KB$Y8[  
<CWOx&hr  
$49;\pBZ l  
同组票据set of bills ,L; y>::1  
R] l2,0:  
;Q<2Y#  
t\O#5mo  
单张汇票sola of exchange||sole of exchange YoSBS   
$U'*}S  
>vDi,qmZ  
Ue=1NnRDkA  
远期汇票usance bill||bill at usance !Y*O0_  
{5 (M   
d~y]7h|  
b@B\2BT  
长期汇票long bill d!y_N&z|(  
/}S1e P6  
,vB nr_D#  
T+>W(w i  
短期汇票short bill 'JJ :  
6%&DJBU!  
L(}/W~En  
_xM3c&VeG  
逾期汇票overdue bill .#LHj} u  
o[g]Va*8  
B %  
w}?,N  
宽限日期days of grace GK{~n  
D 1(9/;9  
54Vb[;`Kkb  
;oOv~ YB7H  
电汇telegraphic transfer (T.T) G%T<wKD<  
ODKS6E1{  
oot kf=  
7TA&u'  
邮汇postal order||postal note (Am.)||post office order||money order X3l6b+p  
,<;.'r  
S^r[%l<'n  
hmI> 7@&  
本票promissory note (P/N) ZFtN~Tg  
W7w*VD|  
Fyc":{Jd  
`eKFs0M.  
押汇负责书||押汇保证书letter of hypothecation fwSI"cfM  
u+ 8wBb5!  
72dd%  
^geY Ay  
副保||抵押品||付属担保物collateral security lN7YU-ygz  
@"afEMd  
$HAwd6NI  
>(W\Eh{J  
担保书trust receipt||letter of indemnity y7LM}dH#m  
uC?/p1  
o:@A%*jg  
]E1|^[y  
承兑||认付acceptance zI_pP?4;.q  
=j8g6#'u  
L7N>p4h]Xj  
c  
单张承兑general acceptance q^b12@.  
WB"90!  
Kp[5"N8  
Sv[+~co<l  
有条件承兑qualified acceptance QLZ%m$Z  
$~r=I[5' (  
J:\O .F#Fi  
avd`7eH2  
附条件认付conditional acceptance  !~]'&9  
!lI1jb"  
*-s': ('R  
KXcE@q9  
部分认付partial acceptance   _:G>bU/^  
    
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