论坛风格切换切换到宽版
  • 3643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。   !R{R??  
会计报表statement of account ,i}|5ozj4  
RNJ FSD.  
!AN^ ,v]D  
U\<-mXv  
往来帐目account current {[G`Z9]z&-  
|WQ9a' '  
g$37 ;d3Tx  
E$\~lcq  
现在往来帐||存款额current accout +=@^i'  
V-W'RunnW  
t=wXTK5"  
@uleyB  
销货帐account sales X~U >LLr  
L_O$>c  
W.}] .7}h  
93%{scrm  
共同计算帐项joint account t1]6(@mj5  
*7gT}O;p 5  
5>0.NiXGf'  
F3E[wdT  
未决帐项outstanding account Gm8E<iTP  
x-m/SI]_N  
Z| 6{T  
; 2`sN   
贷方帐项credit account||creditor account J\co1kO9/  
_GaJXWMbk  
 $g8}^1  
v"6 \=@  
借方帐项debit account||debtor account HOW7cV'X  
fv'4f$U  
n]? WCG}cd  
2Oc$+St~8  
应付帐||应付未付帐account payable loOOmHhJ&  
X T>('qy  
XX;6 P  
$~u.Wq  
应收帐||应收未收帐account receivable D,;\F,p  
m2bDHQ+  
= 1|"-  
`ii xq9xi  
新交易||新帐new account :b#%C pR  
p]|LV)R n  
{[Ow Mk  
JSVeU54T^<  
未决帐||老帐old account e<+<lj "  
~ 9M!)\~  
Ej(2w Q  
] f 7#N  
现金帐cash account 8e:vWgQpL  
)m#']c:rg  
hl/itSl$  
w9&#~k]5  
流水帐running account !vqC+o>@  
BSUPS+@+  
POd/+e9d  
[? KIN_e#  
暂记帐||未定帐suspense account :=.*I   
pdz'!I  
:F(9"L  
oK+Lzb\d{M  
过期帐||延滞帐overdue account||pastdue account fEqC] *s  
ZXXiL#^  
&d^=s iL  
?l6jG  
杂项帐户sundry account \9m*(_Q f  
/=T"=bP#/  
3:`XG2'  
2<6j1D^jM  
详细帐单||明细表detail account 5w3Fqu>39?  
MOZu .NmO  
o0Gx%99'  
3'#%c>_  
呆帐bad account 9D_wG\g  
4F#%f#"  
rxE&fjW  
rw u3Nb  
会计项目title of account WmVVR>0V|  
UzQ$B>f  
W<'<'z5  
(2txM"Dja  
会计薄||帐薄account-book ~[ 18q+,  
esq<xuZM4  
aqL<v94wX  
$Z6D:" K  
营业报告书||损益计算表account of budiness||business report dr] &kqm  
j$P I,`  
L|67f4  
$I8[BYblB  
借贷细帐||交验帐account rendered gxM[V>[  
/$ `;r2LG  
uWc:jP  
@PXXt#   
明细帐account stated ]N}]d +^6  
YmDn+VIg  
sR79 K1*j  
\y~)jq:d"  
与…银行开立一户头to open an account with 'lQYJ0  
[x_s/"Md;  
*zQOJsg"e  
d]7*mzw^j  
与…银行建立交易to keep account with mxL;;-  
0xP:9rm  
fv ?45f  
o;;,iHu*  
继续记帐to keep account M&e8zS  
_S5gcPcF"  
G8P+A1 f/>  
(j N]OE^  
与…有交易to have an account with <%?uYCD  
6\`DlUn'*  
2f{kBD  
ND,`QjmZ  
作成会计帐||有往来帐项to make out an account with x5vzPh`  
ZNy9_a:dX  
ITvHD-,\  
{PmzkT}LF  
清算||清理债务to make up an account A$m<@%Sz  
ha>SZnKD{  
t|=n1\=?  
?*o;o?5s^  
清洁帐目||与…停止交易to close ones account with 32y[  
nKu(XgFv  
Iaa|qJ4  
$i%HDt|  
结帐to close an account Rp eBm#E2  
/j %_t  
3_U\VGm  
 8bGD  
清理未付款to ask an account||to demand an account $Sw,hb  
D(@SnI+  
]ut?&&*  
B$`d&7I;D  
结清差额to balance the account with hU+#S(t>b  
@Yarz1  
JU2P%3  
F vA|1c  
清算to settle an account||to liquidate an account||to square an account 40+fGRyOL  
/J.0s0 @  
4w9F+*-  
W U0UG$o`  
审查帐目||监查帐目to audit an account w= B  
f~iML5lG  
4K'|DO|dH  
C=s((q*  
检查帐目to examine an account x{j+}'9  
L:^Y@[f  
.W-=x,`hY4  
vcV!K^M-  
转入A的帐户to charge the amount to As account BiE$mM  
> XZg@?Iw  
=xoBC&u  
/O_0=MLp  
以计帐方式付款to pay on account rNxG0^k(  
Ga?UHw~  
"d:.*2Z2  
DbQBVy  
代理某人||为某人on ones account||on account of one nDF&EE  
e00RT1L  
b sMC#xT  
Bd QQ9$@5  
为自己计算||独立帐目on ones own account eA10xpM0  
[e1\A &T  
pj j}K  
ym[+Rw  
由某人收益并负风险on ones account and risk||for ones account and risk WEps.]s  
j}"]s/= 6  
4fD`M(wv  
<w;D$l}u  
由某人负担for ones account||for account of one Ag<4r  
?'T"?b<  
uH= Gt^_  
H]U "+52h  
按某人指示||列入某人帐户by order and for account of one @H3|u`6V  
2,+@# q  
0NVG"-Q  
F6~b#Jz&i  
列入5月份帐目for May account q~mcjbL z  
xL|?(pQ/BK  
YBR)s\*  
fO0- N>W'P  
编入某中帐项下to pass to the account of||to place to the account of X3 <SP  
20n%o&kG]8  
7%W!k zp>  
IM$ 'J  
寄出清算书to send in an account||to send in render an account z/pDOP Ku  
LZbRQ"!!o  
zj%cd;  
W5TqC  
支票薄cheque book [;)~nPjI  
}'%$7vL`Ft  
zf}rfn  
TeOFAIU  
支票陈票人cheque drawer UzXDi#Ky  
\%P ma8&d  
l)|z2 H  
w($XEv;  
持票人cheque holder hU |LFjc  
[ e$]pN%  
G1,Ro1  
*{HGLl|=  
不记名支票cheque to bearer||bearer cheque :/ ~):tM  
(L]T*03#  
ytg7p5{!i  
>6n@\n  
记名支票||认人支票cheque to order Kv(Y }  
/M5=tW#e  
rjfc.l#v  
lv*Wnn@k  
到期支票antedated cheque @oUf}rMiDa  
F j '\v#h  
0%vixR52  
ZKVp[A  
未到期支票postdated cheque 9 ?EY.}~  
|j\eBCnH3  
:0i#=ODR  
\mqhugy  
保付支票certified cheque 6,sR avs  
Q&\ZC?y4  
E;ndw/GZjR  
A0'tCq]?0  
未获兑现支票,退票returned cheque MZgmv  
={e#lC  
ZYpD8u6U  
VKl~oFKXJ  
横线支票crossed cheque oXu~9'm$  
pP=_@ 3 D  
U` },)$  
D_L'x "  
普通横线general crossing M$DwQ}Z  
DR#3njjEC  
So3,Z'z=  
LWp?U!N  
特别横线special crossing KyVe0>{_u  
2}W6{T'  
F!DrZd>\  
n=<q3}1Jej  
空白支票blank cheque fh/)di  
~cWLu5  
JC1BUheeb  
/0'fcjOaQ  
失效支票,过期支票stale cheque 5cv, >{~5  
< :S?t2C  
!YuO N6{)  
.>cL/KaP  
普通支票open cheque lUm}nsp=X  
x %!OP\  
I+-Rs2wb  
3M5=@Fwkr  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount y2d_b/  
Xlgz.j7XR  
HvL9;^!  
mAtG&my)  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges s?z=q%-p  
pD)/- Dgdm  
@5 POgQ8  
ln_EL?V  
支票换现金||兑现to cash a cheque $txWVjR?\  
J0{WqA.P  
$ET/0v"V  
\p_8YC  
清理票款to clear a cheque `^@g2c+d  
A*?/F:E  
D(2kb  
NC#kI3{  
保证兑现to certify a cheque ^U|CNB%.  
m78MWz]Yo  
}tg:DG  
YQw/[  
填写支票数额to fill up a cheque o Q!g!xz  
#gr+%=S'6C  
x#!{5;V&K  
7~k ~S>s O  
支票上划线to cross a cheque tI6USN%  
7{6cLYl  
~P.-3  
X _Of k  
开发支票to make out a cheque J0Rz.=Y  
HhT8YH  
=FC;d[U  
XzTH,7[n  
签发支票,开立支票to draw a cheque||to issue a cheque azATKH+j  
I'wk/  
4FP~+  
-n$rKEC4  
透支支票to overdraw a cheque jL[Is2<@  
4N^Qd3[d  
EIl$"^-  
w[n>4?"{  
背书支票to endorse a cheque 1Tk\n  
APOU&Wd  
7Q4Pjc D  
8Nl|\3nl-  
请付票款||清付票款to pay a cheque||to honour a cheque c$U pR"+  
5 <>agK]  
pDnFT2  
xWI 0s;k  
支票退票to dishonour a cheque %A Du[M.  
M`,Z#)Af  
uvc{RP  
dJ" xW; "  
拒付支票to refuse a cheque 0aN}zUf  
d?+oT0pCH  
R5~vmT5W  
I3y4O^?  
拒付支票to stop payment of a cheque q@!H^hd}  
ClVpb ew  
X9BBnZ  
~k< 31 ez  
提示要求付款to present for payment uL{~(?U$  
|$-d, ] V  
QcVtv7+*v  
q\Io6=39x  
见票即付持票人payable to bearer ur quVb  
*'S%gR=Aa+  
,0u0 '  
!/lY q;$R  
支付指定人payable to order W;9X*I8f8  
ReGb .pf  
NGeeD?2~  
*Zo o  
已过期||无效out of date||stale lM]),}   
<$Kv^Y*  
h[)aRo  
YD>>YaH_3@  
请给出票人R/D||refer to drawer Nk~dfY<s  
K@u."eaD  
Pw0KQUs  
Xv(9 Yh S  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds wuCtg=  
P!& CH4+  
] ,aAzjZ  
z7}zf@Y-qv  
文字与数字不一致words and figures differ ~oR&0et  
')cgx9   
)h!l%72  
r4>I?lD  
支票 "jJ)hk5e  
Q]'!FmXf  
时间已过account closed '{*>hj5.8  
w+(wvNmNEK  
5WN Z7cO  
*U^hwL  
更改处应加盖印章alterations require initials hd BC ^n  
>43yty\   
~F6gF7]z  
c\ *OId1{;  
nAC#_\  
^<Tp-,J$EN  
时间已过effects not cleared >o= p5#{  
_Cs}&Bic_  
Qg.:w  
0-~x[\>>  
停止付款payment stopped ">&:(<  
d iLl>z  
R51!j>[fqM  
+E[)@;T  
支票毁损cheque mutilated `5&V}" lB  
meD (ja  
{4q:4 i  
0 >MI*fnY"  
汇款||寄钱to remit||to send money z$5C(!)  
JB_`lefW,'  
E\N=p&g$  
-d)n0)9  
寄票供取款||支票支付to send a cheque for payment 4^^rOi0  
[ LDzR7vnf  
[k}\{i>  
/~5YTe( F  
寄款人a remitter \8aF(Y^H  
W>nb9Isp  
e;[8 GE.   
3) 0~:  
收款人a remittee a$O]'}]`  
Z!eq/  
r,KK%B  
W-QPO  
国外汇票foreign Bill _?c.3+;s  
xB+H7Ya  
iCKwd9?)  
f~9Y1|6  
国内汇票inland Bill I W_D$pq  
34:EpZO@  
2H "iN[2A  
~=ys~em e  
跟单汇票documentary bill .U%"oD  
R  |%  
Zw{tuO7}K  
RBD MZ  
空头汇票accommodation bill (*BW/.Fq  
59]9-1" +  
8E[`H  
eR`<9KBH  
原始汇票original bill 3~la/$? p0  
Q>yt O'v 1  
TMsoQ82  
%MNV 5UA[w  
改写||换新票据renewed bill =fo/+m5  
elgQcJ99  
oy: MM  
Y sV   
即期汇票sight bill||bill on demand RkwY3 s"  
FJ"9Hs2  
SqB|(~S  
@~3c;9LkY  
…days after date||…days after date…日后付款 I!D*(>  
n#cN[C9  
:5J6r j;_  
V}-o): dI|  
…months after date||…months after date…月后付款 -~f.>@Wb  
Ghc0{M<  
q+~CA[H5K  
zmRK%a(  
见票后…日付款…days after sight||…days sight 3PffQ,c[~  
5 ZPUY  
"mK (?U!A  
W<o0Z OO  
见票后…月付款…months after sight||…months sight C<XDQ>?  
"cM5=;  
gw T,D.'Ut  
6QQ oHYtZ  
同组票据set of bills nUHVPuQ/'T  
fM.|#eLi  
KL]!E ~i  
z?[DW*  
单张汇票sola of exchange||sole of exchange [hbp#I~*[  
'O9=*L) X  
d 4R+gIA  
a0\UL"z#+  
远期汇票usance bill||bill at usance iZk``5tPE  
\'*`te:{  
#jiq Rhm  
#" -^;Z  
长期汇票long bill ':4pH#E  
|pSoBA9U  
MGDv4cFE.  
F9r*ZyNlx  
短期汇票short bill o#/iR]3  
3=7h+ZgB  
ifZNl,  
I xBO$ 2  
逾期汇票overdue bill FoCkTp+/  
*DzPkaYD>  
|Eu~= J7@  
}* JMc+!9@  
宽限日期days of grace ?GU!ke p  
@8yFM%  
W=]",<  
7g+]  
电汇telegraphic transfer (T.T) s;$TX304  
_!p3M3"$B  
C/ VYu-p%  
mkzk$_  
邮汇postal order||postal note (Am.)||post office order||money order mXj Ljgc}  
>irT|VTf  
rF3]AW(  
][#*h`I  
本票promissory note (P/N) 4{t$M}?N  
RGI6W{\  
'PYqp&gJ  
N\p]+[6  
押汇负责书||押汇保证书letter of hypothecation KdsvZim0>  
5>Yd\(`K  
FH`&C*/F0Y  
7#qL9+G  
副保||抵押品||付属担保物collateral security Hd`p_ ?3]  
?^4sE-C6  
eH/\7)z  
*r$.1nke  
担保书trust receipt||letter of indemnity "m;]6B."  
R9G) X]  
^ZWFj?`\UV  
;o459L>sW  
承兑||认付acceptance z>;+'>XXgx  
D-:<]D:  
%ab)Gs  
}(EOQ2TI  
单张承兑general acceptance aZGDtzNG5h  
q%Jy>IXt  
[j U  
#gJ~ {tA:  
有条件承兑qualified acceptance L#q9_-(#  
166c\QO  
&})d%*n  
bMOM`At>z  
附条件认付conditional acceptance ]Ja8i%LjOG  
QF/u^|f  
1y-lZ}s_  
8'WMspX  
部分认付partial acceptance   q)xl$*g  
    
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