论坛风格切换切换到宽版
  • 5139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。   }q@Jh*  
会计报表statement of account M&O .7B1}  
H`ZUI8-  
lo!_;`v=U  
 ^'c[HVJ  
往来帐目account current {p(.ck ze+  
i;B)@op.#  
{oN7I'>  
U.QjB0;  
现在往来帐||存款额current accout $q;dsW,8  
9ozUg,+Z|J  
9y"*H2$#  
vSy#[9}  
销货帐account sales @RF !p  
x5}Ru0Z  
u=h/l!lR  
K%A:W  
共同计算帐项joint account _/5mgn<GK  
/A;!g5Y  
}@:vq8%Q  
[SJ*ks,]  
未决帐项outstanding account aE( j_`L78  
Ey !+rq}  
\a8<DR\@O  
n-n{+ Dl!  
贷方帐项credit account||creditor account RcH",*U  
@t6B\ ?4'T  
}l>0m  
a:tCdnK/  
借方帐项debit account||debtor account SXA_P{j&a  
^H1B 62_  
14p <0BG  
ga~C?H,K  
应付帐||应付未付帐account payable -*u7MFq_  
2\M^ _x$N  
|A#pG^  
?E0j)P/ (  
应收帐||应收未收帐account receivable 7 Ld5  
c} GH|i  
O!(M:.  
xFt[:G`\}u  
新交易||新帐new account c1?_L(  
{re<S<j&  
Oozt&* F  
Wi Mi0?$.  
未决帐||老帐old account i5sNCt  
tB_GEt2M  
8(e uWS  
sF$$S/b  
现金帐cash account )Fh+6  
Y9)uy 8c  
Quy&CV{@  
:O}=$[   
流水帐running account \s8j*  
~5[#c27E9  
lr :rQw9  
WKib$(%f6  
暂记帐||未定帐suspense account /d*0+m8  
+,&8U&~`  
}]ak6'|[  
>TT4;ph  
过期帐||延滞帐overdue account||pastdue account g?.ls{H  
9 gFema{U  
`;yfSoY  
?CgqHmf\\(  
杂项帐户sundry account =ILE/ pC-|  
2HNKq<  
]3xb Q1  
EIqe| a+  
详细帐单||明细表detail account Tji G!W8  
bhqBFiuhH  
]_6w(>A@3#  
7{%_6b"  
呆帐bad account 18ApHp  
PT7-_r  
WdEVT,jjh  
p.1@4kgK&r  
会计项目title of account 9?5'>WO  
'O%itCy)  
e5/f%4YX  
o}q>oa b z  
会计薄||帐薄account-book )N4!zuSVf  
),ur! v  
lx Io P  
?RyeZKf  
营业报告书||损益计算表account of budiness||business report 5eP8nn.D  
-? _#Yttu  
jlvh'y`  
V\$'3(*  
借贷细帐||交验帐account rendered ZG29q>  
3K2B7loD)~  
EDQKbTaPt  
6'YT3=  
明细帐account stated  n7g}u  
vS#Y,H:yAj  
}HB>Zb5  
z'=8U@P'#  
与…银行开立一户头to open an account with 5bKBVkJ'  
hk6(y?#  
2a=3->D&  
s!WGs_1@  
与…银行建立交易to keep account with b` a4SfbQS  
 ;gS)o#v0  
muh[wo  
,X+LJe$  
继续记帐to keep account -;NGS )RM  
oT7 6)O  
~ _ ogeD  
H( L.k;B  
与…有交易to have an account with X:N`x  
o#GZ|9IL  
%r  E:5)  
_C`&(?}  
作成会计帐||有往来帐项to make out an account with 3K;V3pJ].  
0R2KI,WI  
b |SDg%e  
p **Sd[|  
清算||清理债务to make up an account b suGZ  
xUW\P$  
>X@4wP 7l  
GZefeBi  
清洁帐目||与…停止交易to close ones account with p!oO}gE  
O)N$nBnp  
CvOji 1  
6Qc *:(GE  
结帐to close an account D02'P{  
u~O9"-m !V  
84f(BE  
'c7'iDM  
清理未付款to ask an account||to demand an account *XUJv&ZN  
_xWX/1DY  
PF+ F^;C  
*x!j:/S`n  
结清差额to balance the account with %LM2CgH V  
FhP$R}F  
#]rfKHW9  
SO|!x}GfI  
清算to settle an account||to liquidate an account||to square an account m|uVmg!*  
]D.} /g  
iv!;gMco  
H\%^n<]#  
审查帐目||监查帐目to audit an account ~ |Nj+A  
u Vth&4dh9  
9kzJ5}  
?]%ZJd  
检查帐目to examine an account (^HU|   
S4S}go*G[  
qdPmTaak  
+B '<0  
转入A的帐户to charge the amount to As account ([ jm=[E^  
9oj#5Hq  
<B Vx%  
`_iK`^(-  
以计帐方式付款to pay on account aCRiW;+'  
f8?hEa:js  
NwcRH9};i  
Qef5eih  
代理某人||为某人on ones account||on account of one  ^:^  
RRb>]oD  
%jo,Gv  
pzT,fmfk  
为自己计算||独立帐目on ones own account cd&sAK"  
Dn l|B\  
!ra,HkU'  
r0 Zj'F_e  
由某人收益并负风险on ones account and risk||for ones account and risk < ZG!w^  
X Z=%XB:?  
{,=U]^A  
;uho.)%N`F  
由某人负担for ones account||for account of one <CcSChCg  
e +Ikw1y"f  
|;(>q  
m;J'y2h =$  
按某人指示||列入某人帐户by order and for account of one Xf; _r+;  
s-4qK(ml-  
I.gF38Mx  
WR9-HPF  
列入5月份帐目for May account )GfL?'Z  
Obx!>mI^6  
)b~+\xL5J  
GP(nb,  
编入某中帐项下to pass to the account of||to place to the account of uovSe4q5q  
nKmf#  
uO((Mg  
?X+PNw|pf  
寄出清算书to send in an account||to send in render an account +V9(4la  
K1=j7  
,z01 *Yx  
y5j ;Daq  
支票薄cheque book #h#_xh'  
}ww`Y&#  
[1l OGck[  
6"9(ce KX  
支票陈票人cheque drawer ,T-xuNYC  
.:t&LC][  
\('WS[$2  
OD~yIV  
持票人cheque holder vW0U~(XlN  
[4Q;5 'Dj  
R"{P#U,HNO  
y\n#`*5k  
不记名支票cheque to bearer||bearer cheque KP`Pzx   
zCS&w ~  
`Bb32L   
!ZM*)6^  
记名支票||认人支票cheque to order QJ%N80  
Ih[k{p  
/vPr^Wv  
y,6KU$G  
到期支票antedated cheque P\h1%a/D  
JH#p;7;  
braI MIQ`  
z2jS(N?J1  
未到期支票postdated cheque psuK\ s  
)K]<\Q[  
|+Xh ^E  
/2cn`dR,  
保付支票certified cheque {]iM5?  
@W= : r/  
8g?2( MT;  
Lie= DD  
未获兑现支票,退票returned cheque sRQ4pnnrn  
1I%niQv5t  
O' Mma5  
QS@eqN  
横线支票crossed cheque 0S\HO<~k  
?z3|^oU~d  
W]D+[mpgK  
(r Q)0 g@  
普通横线general crossing >ktekO:H  
pS8`OBenA  
}vZTiuzC  
of'H]I Z  
特别横线special crossing !,~C  
;+n2 5_9  
<!-#]6  
Mn*5oH  
空白支票blank cheque &-KQ m20n  
K,!f7KKo  
XcKyrh;i  
w ; PV &M  
失效支票,过期支票stale cheque jF {)2|5  
zomg$@j  
GPAz#0p  
p]6/1&t="  
普通支票open cheque F~3 &@TWi  
^t[br6G  
n*hRlL  
h: zi8;(  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount YVO~ 0bX:  
\r}*<CRr6  
h[] 3 #  
! 6_tdZ  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges +}C M2>M  
Q[bIkvr|  
[ZETyM`  
;_1 >nXh  
支票换现金||兑现to cash a cheque 2vW@d[<J  
X'5+)dj  
?Q6ZZQ~  
a IE\B4w  
清理票款to clear a cheque `4"&_ltD  
=@k 3*#\  
QezDm^<  
]2xoeNF/W{  
保证兑现to certify a cheque m A| "  
a;0$fRy  
ntF#x.1Pm  
eS"sd^;R  
填写支票数额to fill up a cheque s`,.&  
`pXC= []B2  
+e) RT<  
Xqas[:)7+  
支票上划线to cross a cheque 7@i2Mz/eV  
|y2cI,&   
.w)T2(  
1I U*:Z;Rz  
开发支票to make out a cheque +isaqfy/  
U=UnE"h  
++0xa%:  
&?7+8n&+  
签发支票,开立支票to draw a cheque||to issue a cheque (9D,Ukw  
.g6(07TyV  
!& xc.39  
+luW=j0V  
透支支票to overdraw a cheque bq` 0$c%hN  
7 m!e\x8  
;AgXl%Q  
Q_n9}LanP  
背书支票to endorse a cheque vM2\tL@"  
>5-]Ur~  
"G!V?~;  
qbdv  
请付票款||清付票款to pay a cheque||to honour a cheque pmi`Er  
atWAhN  
@T+pQ)0{{  
W= \gPCo  
支票退票to dishonour a cheque &:*|KxX  
 W,)qE^+  
gw9:1S  
M kadl<  
拒付支票to refuse a cheque <ba+7CK] w  
RJZ4fl  
Fh$Xcz~i  
Gu136XiX  
拒付支票to stop payment of a cheque qbe9 CF'@_  
?{I]!gI  
H"> }y D  
zos#B30  
提示要求付款to present for payment  ~WG#Zci-  
tvG/oe .1'  
[-Dl,P=  
G#A& Y$  
见票即付持票人payable to bearer ocT.2/~d  
S}cm.,/w  
k"2xyzt*  
}nJG<rY  
支付指定人payable to order {CR'Z0  
/0H39]y!~  
hkL[hD  
Wc)f:]7  
已过期||无效out of date||stale %L$P']%t@  
vMOit,{  
3#H x^H  
]%5DuE\M8\  
请给出票人R/D||refer to drawer -3T6ck  
]gQ4qu5  
]n:)W.|`R  
yegTKoY  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds xdH*[  
U8(Rye$  
,&IBj6%Y  
nn_j" Nu  
文字与数字不一致words and figures differ T+[N-"N  
W@x UR-}51  
ctL@&~*nY  
]l'W=_XDg  
支票 w(9.{zF|vQ  
u F T&r|  
时间已过account closed :d<;h:^_  
`MtPua\_  
+)fl9>Mb  
$Q|t^(  
更改处应加盖印章alterations require initials dZ7+Iw;m  
FPu"/4v&  
?Q]{d'g(sx  
j9za)G-J  
;?i(WV}ee  
)[>b7K$ f  
时间已过effects not cleared HX{ O@  
h*Y);mc$#  
5"5D(  
!RnO {FL  
停止付款payment stopped :sBg+MS  
)-2o}KU]>  
hb"t8_--c  
:hG?} [-2  
支票毁损cheque mutilated J..>ApX  
u5 EHzoq  
d\dt}&S 5  
e1X*}OI  
汇款||寄钱to remit||to send money ]iuM2]  
g@.RfX=  
u><gmp&  
Qcz7IA  
寄票供取款||支票支付to send a cheque for payment $@t-Oor;  
I#kK! m1Q  
9(Vq@.;Z`j  
.Mw'P\GtM  
寄款人a remitter p IXBJk  
5o5y3ibQ  
n}qHt0N  
2@o_7w98  
收款人a remittee 9/MU zt  
SQ)$>3>C  
8| zR8L  
ZN|DR|c UY  
国外汇票foreign Bill Z xLjh  
uRQm.8b  
%lchz /  
X|H%jdta  
国内汇票inland Bill dfe 9)m>  
Mu18s}  
UcDJ%vI  
Roy0?6O  
跟单汇票documentary bill @YP\!#"8  
[SgP1>M  
8f% @  
LKG],1n-  
空头汇票accommodation bill E) >~0jv  
UnZ*"%  
rB|D^@mG  
"TKf" zc  
原始汇票original bill [syuoJ  
gy _86y@  
<oPo?r|oM|  
O: sjf?z  
改写||换新票据renewed bill (^Xp\dyZL  
f 5_n 2  
d5]9FIj  
$GUSTV  
即期汇票sight bill||bill on demand \w^iSK-  
B}gi /  
X4&{/;$  
O 1coay  
…days after date||…days after date…日后付款 +M (\R?@gr  
\CB{Ut+s  
tsU.c"^n  
s'ntf  
…months after date||…months after date…月后付款 ?};}#%971  
\*!?\Ko`W  
`ItMn&P  
R,/?p  
见票后…日付款…days after sight||…days sight B @UaaWh  
1#Dpj.cO#  
z['>`Kt  
(zBa2Vmmv  
见票后…月付款…months after sight||…months sight n <kcK  
c}Y(Myd  
Q}W6?XDu  
XY1NTo. =  
同组票据set of bills <[?oP[ j  
|h*H;@$  
;Mc\>i/  
!k||-Q &  
单张汇票sola of exchange||sole of exchange WhSQ>h!@s  
"4H&wHhT!  
3ZU`}  
[L|H1ll  
远期汇票usance bill||bill at usance P`5@$1CJ  
I_'S|L  
5P -IZ8~$  
~kYUp5f  
长期汇票long bill K-)_1  
b3 MgJT"mN  
$/5Jc[Ow  
HW"|Hm$Y(  
短期汇票short bill a =*(>=  
gT'c`3Gkz  
8Cs)_bj#!  
lOPCM1Se  
逾期汇票overdue bill IBf&'/ 8\  
ln'7kg  
nu}$wLM  
"dXRUg"  
宽限日期days of grace ?2% d;tW  
['sj'3cW-  
m-dne/%_  
+e`f|OQ  
电汇telegraphic transfer (T.T) F5gL-\6  
V z8o  
2+TCFpv  
>,y291p2  
邮汇postal order||postal note (Am.)||post office order||money order nyi}~sB  
f`.8.1Rd  
&kHp}\  
m7zen530  
本票promissory note (P/N) 7qA0bUee5  
X~sl5?  
rBkLwJ]  
5CueD]  
押汇负责书||押汇保证书letter of hypothecation ixw3Z D(>+  
X_ne#ZPl  
 VljAAt  
`g<@F^x5  
副保||抵押品||付属担保物collateral security KF|+# qCN  
Q` 4=  
]IoJ(4f  
.|JJyjRA+  
担保书trust receipt||letter of indemnity P \tP0+at  
<M B]W`5  
l{>fma]7  
f'0n^mSP  
承兑||认付acceptance Sf B+;i'D  
P_B#  
}Xr-xh \v  
@v ss:'l  
单张承兑general acceptance -X'HZ\)  
9AD`,]b  
P(_D%0xKm  
L)a8W   
有条件承兑qualified acceptance bTHKMaGWC  
"fdgBso  
S 3Tp__  
UQ:H3  
附条件认付conditional acceptance );_g2=:#  
F^ 7qLvh  
{UX?z?0T  
&M,a+|yuY  
部分认付partial acceptance   G+stt(k:  
    
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