论坛风格切换切换到宽版
  • 3025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。   {UiSa'TR1b  
会计报表statement of account #w$Y1bjn  
' jciX]g  
*k?:k78L  
-4Qub{Uym  
往来帐目account current d^=BXC oC  
>P6"-x,["  
=H95?\}T[  
H MOIU d  
现在往来帐||存款额current accout ?%kgfw@)  
u@a){ A(P  
Mz+I YP`L  
"be\%W+<  
销货帐account sales 62xOh\(  
U poSC   
!$I~3_c  
1]xk:u4LA  
共同计算帐项joint account 5eAZfe%H  
?0qVyK_1  
Iix,}kzss  
M T6p@b5  
未决帐项outstanding account g)Z8WH$;H3  
cXweg;  
q~{) {t;  
j cd<'\;  
贷方帐项credit account||creditor account =vThtl/azD  
f-U zFlU  
c~|(j \FI  
[@$ SLl^Y  
借方帐项debit account||debtor account $<*) 5|6  
v>X!/if<y  
~E}kwF  
eqtZU\GI>  
应付帐||应付未付帐account payable )@]%:m!ER  
Y;w|Fvjj+  
[8ZDMe  
Jb,54uN  
应收帐||应收未收帐account receivable ]2zM~  
A;cA|`b  
:s)cTq|3  
i?L=8+9f  
新交易||新帐new account KpN]9d   
@52#ZWy  
H3wJ5-q(  
Q  :kg  
未决帐||老帐old account fECV\Z  
Va!G4_OT  
u%-]-:c  
*qpFt Bg  
现金帐cash account Y7G sL7I  
<Bo\a3Z  
0 kJ8H!~u  
eP~bl   
流水帐running account t{;2$z 0  
*QK) 1Y1W  
!vX4_!%  
, ['}9:f9  
暂记帐||未定帐suspense account hcVu`Bn  
z|s(D<*w  
pPL=(9d  
5OM #_.p  
过期帐||延滞帐overdue account||pastdue account wv~:^v'  
p22AH%  
D:`Q\za  
e'b*_Ps'  
杂项帐户sundry account @9^ OHRZX  
r8"2C#  
D5gj*/"  
|JkfAnrN$I  
详细帐单||明细表detail account zw#n8 5=  
"DN,1Q lCp  
Kebr>t8^  
c b-IRGF  
呆帐bad account <NZPLo F  
tE %g)hL-  
d==0 @`  
[%k8l~ 6  
会计项目title of account *+v*VH  
i]n2\v AG  
re*Zs}(N\  
'VV U-)(8  
会计薄||帐薄account-book Cm;cmPPl  
P!-RZEt$  
RUY7 Y?  
aOvqk ^  
营业报告书||损益计算表account of budiness||business report 2 G.y.#W  
 Z 9:  
{Q>OZm\+  
y`9#zYgqA  
借贷细帐||交验帐account rendered 2hV -h  
cr;:5D%_  
aEdA'>  
+-tFgXG  
明细帐account stated b |:Y3_>  
iw#~xel<ez  
h: yJ  
H!*ypJ  
与…银行开立一户头to open an account with OROvy  
]R Ah['u|  
_Q:z -si  
bci]"uzB  
与…银行建立交易to keep account with t]I9[5Pq\  
Tdh(J",d  
RP$u/x"b  
yH('Vl  
继续记帐to keep account Uha.8  
# fqrZ9:@  
3;buC|ky  
{m!5IR  
与…有交易to have an account with D\M"bf>q1  
CHTK.%AQH!  
\^6[^\@[  
k.C&6*l!5;  
作成会计帐||有往来帐项to make out an account with NCh-BinK@  
N!ihj:,  
%|JiFDjp  
 2d*bF.  
清算||清理债务to make up an account ~AjPa}@ f  
Ck#e54gJX  
wU|@fm"  
Xfg3q.q  
清洁帐目||与…停止交易to close ones account with N!c FUZ5]  
_<RTe s  
%|e)s_%XE  
bN-!&Td  
结帐to close an account !Ew ff|v"  
 @_f^AQ  
,c:NdY(,)  
I;Mm+5A  
清理未付款to ask an account||to demand an account g"748LY>=p  
|!] "y<  
d4ecF%R  
_yg;5#3  
结清差额to balance the account with JXL?.{'A  
M 6&=-  
l<XYDb~op  
T/E=?kBR  
清算to settle an account||to liquidate an account||to square an account "a].v 8l!  
t$du|q(  
s .p> ?U  
5IUdA?  
审查帐目||监查帐目to audit an account :+6W%B  
6YU ,> KP  
, r*Kxy  
IDn<5#  
检查帐目to examine an account 0 aH&M4  
2!0tD+B  
;U>nj],uv  
_%R^8FjH*  
转入A的帐户to charge the amount to As account v4hrS\M  
C IMI?  
|;NfH|43;  
2Snb+,o2  
以计帐方式付款to pay on account i=\)[;U  
Dx1(} D  
iO?AY  
 nBp6uNK[  
代理某人||为某人on ones account||on account of one FWJ**J  
!.,J;Qt  
UstUPO  
(Ff}Y.4  
为自己计算||独立帐目on ones own account ~2\Sn-`  
EA(4xj&:U  
joskKik^  
#M|lBYdW}  
由某人收益并负风险on ones account and risk||for ones account and risk |P]W#~Y-  
jUM'f24  
;>mM9^Jaf  
>BO$tbU5b  
由某人负担for ones account||for account of one rlR!Tc>  
(9RfsV4^  
]?+i6 [6U  
eMnK@J  
按某人指示||列入某人帐户by order and for account of one ZN#b5I2Pf  
`2]0 X#R  
 > )< ?  
Ez~5ax7x  
列入5月份帐目for May account 2, )>F"R  
 7q y PI  
,B'=$PO%  
I3.. Yk%7  
编入某中帐项下to pass to the account of||to place to the account of aGC3&c[Wx  
`sqr>QD  
DAb/B  
R`@T<ob)  
寄出清算书to send in an account||to send in render an account pp"#pl  
"W"^0To  
f2x!cL|Kx?  
3bWGWI  
支票薄cheque book e:Y+-C5  
(*$F7oO<  
D<69xT,  
,5v'hG  
支票陈票人cheque drawer 86)2\uan  
KV$&qM.  
h,R Isq;`  
K1hkOj;S  
持票人cheque holder ns>$  
3`yO&upk  
%CHw+wT&  
n5kGHL2   
不记名支票cheque to bearer||bearer cheque |gI>Sp%Fu  
N_K9H1 r  
F}So=Jz9h  
DWOf\[  
记名支票||认人支票cheque to order Rb:H3zh  
'r7[ 9[  
]0* aE  
syB pF:`-W  
到期支票antedated cheque C33Jzn's  
)iw-l~y;  
?@4Mt2Z\  
i'li;xUhZ  
未到期支票postdated cheque k)-+ZmMOh  
zN!W_2W*  
)&_bY~P  
?YR;o4  
保付支票certified cheque n7bVL#Sq[  
((A@VcX  
#aL.E(%  
`15}jTi  
未获兑现支票,退票returned cheque HNS^:X R  
dh`s^D6Q>  
w>j5oz}  
.)[E`a  
横线支票crossed cheque UCcr>  
Pg T3E  
b\ED<'  
9f0`HvHC  
普通横线general crossing !6-t_S  
HjA~3l7  
qY8; k #  
@`KbzN_h/  
特别横线special crossing 4j3_OUwWZx  
fQib?g/G  
5V/&4$.U!  
ra*|HcLD  
空白支票blank cheque )q_,V"  
CbM ~\6 R  
0J'^<G TL  
d [l8qaD  
失效支票,过期支票stale cheque @@\qso  
xBxiBhqzF  
k?7"r4Vc)S  
w&H>`l06  
普通支票open cheque WVyDE1K <  
IrYj#,xJ  
X$;x2mz nM  
h$`m0-'  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount bMc[0  
00;SK!+$  
GCYXDovh  
f B<Qs.T  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges %G(VYCeK  
FFZ?-sE  
Caj H;K\  
tb?TPd-OY  
支票换现金||兑现to cash a cheque ;V~x[J|x  
s2,6aW C  
cu1!WD  
rOLZiET  
清理票款to clear a cheque VTL_I^p  
ep3VJ"^  
Zq33R`  
U~BR8]=G  
保证兑现to certify a cheque tOVTHx3E]  
;rL>{UhG  
}~LGq.H  
"\Dqtr w  
填写支票数额to fill up a cheque 1:<n(?5JI  
pvsY 0a@4  
z4D)Xy"/  
, SUx!o  
支票上划线to cross a cheque Fp?M@  
~ 1TT?H  
U4dfO=  
b&E"r*i|  
开发支票to make out a cheque l@w\ Vxr  
gcwJ{&  
;C=d( pY  
V1Ft3Msq  
签发支票,开立支票to draw a cheque||to issue a cheque 93Gj#Mk  
?  Lxc 1  
u)EtEl7Wq  
SD~4CtlfI  
透支支票to overdraw a cheque i,~(_|-r  
U7U&^ s6`  
<J~6Q  
4#W$5_Ny  
背书支票to endorse a cheque lrkgsv6  
}Uj-R3]}K  
t^B s3;E^  
A]QGaWK  
请付票款||清付票款to pay a cheque||to honour a cheque g'km*EV  
!b0A %1W;  
a%m >v,  
|4BD  
支票退票to dishonour a cheque ShtV2}s|  
p:tp |/  
N 49{J~  
(JOR: 1aT  
拒付支票to refuse a cheque (i{ZxWW&  
Q>X1 :Zn3  
o4a@{nt^,  
 \v:Z;EbX  
拒付支票to stop payment of a cheque +#>nOn(B  
vfT @;`  
:Id8N~g  
 m5J@kE%  
提示要求付款to present for payment qMVuBv  
EN ^L.q9#  
StNA(+rT  
=<(6yu_  
见票即付持票人payable to bearer p;zT #%  
VtN@B*  
AVz907h8  
(G{:O   
支付指定人payable to order wE9z@\z]  
LkF* $  
[70 _uq  
UaXIrBc  
已过期||无效out of date||stale m(xyEU  
phA{jJy?  
Sd I>  
1'&HmBfcb  
请给出票人R/D||refer to drawer /55 3v;l<  
>;M STHeW  
Cvt/ot-J?  
Y!c7P,cZ+3  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds n|.>41bJ  
z6qx9x|Ij  
^8ilUu  
P 2x.rukT|  
文字与数字不一致words and figures differ #K-O<:s=y  
Lrt~Q:z2u  
4e[ 0.2?  
ki `ur%h  
支票 G!F_Q7|-  
nH?#_ 5F1  
时间已过account closed Y)S f;  
?$\sMkn  
ZI :wJU:f  
v~dUH0P<>e  
更改处应加盖印章alterations require initials Y!u">M#@  
cE,,9M@^  
@[$q1Nm  
\Z/0i|  
]K5j(1EN  
rUB67ok*  
时间已过effects not cleared  GXTjK!  
J rYL8 1  
d$MewDW UN  
Y$hLsM\%  
停止付款payment stopped q"g4fzCD  
M~saYJio  
bHs},i6  
]INt9Pvqm  
支票毁损cheque mutilated !*k'3r KOW  
u69G #  
NQbgk+&wD  
S: g 2V  
汇款||寄钱to remit||to send money TPKm>5g  
$L]E< gWrP  
90Z4saSUw  
~05(92bK  
寄票供取款||支票支付to send a cheque for payment }"^d<dvuz  
/ Kj;%  
3SF J8  
ARB^]  
寄款人a remitter eGrxS;NY  
g3'yqIjQL  
\T`iq[+6  
a/q8vP  
收款人a remittee wqQrby<  
!xC IvKW  
Eds{-x|10  
kqS_2[=]  
国外汇票foreign Bill /T<,vR  
WWIQ6EJO  
m&6 I@S2  
u,S}4p&l  
国内汇票inland Bill VSc)0eyn  
3q(]Dg;v  
qzE -y-9@  
\v.YP19  
跟单汇票documentary bill ozG!OiRW  
G]>P!]  
]K>x:vMKH  
u6p nO  
空头汇票accommodation bill V7Mp<x%  
}zwHUf9q1  
IlP@a[:_  
BIEeHN4  
原始汇票original bill @1peJJ{  
JsQmn<Yt  
l`<u\],  
fK9wr@1  
改写||换新票据renewed bill X$$b:q  
'ul~f$ V  
@I0[B<,:G  
P*8DM3':  
即期汇票sight bill||bill on demand F,$ypGr  
~]lVixr9  
7{DSLKtN  
h*zHmkFR  
…days after date||…days after date…日后付款 0%hOB :  
,W&::/2<7  
pr"~W8  
@D&}ZV=J  
…months after date||…months after date…月后付款 "0A !fRI~  
j[YO1q*  
-D30(g{ O  
ejPK-jxCa/  
见票后…日付款…days after sight||…days sight ]^@!ID$c  
g:>Mooxzi  
79Si^n1\  
&o*f*(C2  
见票后…月付款…months after sight||…months sight g6T /k7a  
IgU65p  
x*z$4)RP  
!8i[.EAT  
同组票据set of bills \HZ]=B#0  
ZA/:\6gm  
$P%b?Y/  
V 9i[ dF  
单张汇票sola of exchange||sole of exchange $X:r&7t+Q[  
 d365{  
By-A1|4Cp`  
Z3]ut #`  
远期汇票usance bill||bill at usance (#;<iu}  
/6@Wm? `DB  
_; ].  
8HymkL&F  
长期汇票long bill A#B6]j)  
D%k]D/  
,k5b,}tN  
.V: H~  
短期汇票short bill hJ1:#%Qe.  
;F!wyTF>}  
DsP FB q  
b!Z-HL6  
逾期汇票overdue bill 2 7!9LU  
OCVF+D :  
N [iv.B  
*q.qO )X}3  
宽限日期days of grace w;p!~o &  
=9ISsI\Y6  
)cX6o[oia  
}6V` U9 ^g  
电汇telegraphic transfer (T.T) WhHnF*I  
'YcoF;&[C  
$' 2yPoR  
pK~K>8\  
邮汇postal order||postal note (Am.)||post office order||money order hVAP )"5  
KvrcO#-sL  
ywRw i~  
szy^kj^2  
本票promissory note (P/N) 5-ju5z?=  
$`&uu  
*[e h0$  
'h&"xXv4|  
押汇负责书||押汇保证书letter of hypothecation ,\BGxGNAmV  
i YJzSVO  
'v"{frh   
L[Dr[  
副保||抵押品||付属担保物collateral security Ox` +Z0)a  
0V&6"pF_Y'  
7]~65@%R-&  
 {u}Lhv  
担保书trust receipt||letter of indemnity C?3?<FDL  
T*%Q s&x ;  
IwHYuOED]  
8W|qm;J98  
承兑||认付acceptance "c6(=FFq  
Zw[A1!T,  
EfR3$sp  
iJza zQ  
单张承兑general acceptance 'o#ve72z1  
9*+%Qt,{B  
D e>'  
>~kSe=Hsb4  
有条件承兑qualified acceptance _[,oP s:+  
x*A_1_ A  
3UIR^Rh+  
]KS|r+  
附条件认付conditional acceptance ;MqH)M  
S 'jH  
APgP*,  
Vn`-w  
部分认付partial acceptance   YJlpP0;++  
    
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