论坛风格切换切换到宽版
  • 2495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。   "V:B-q  
会计报表statement of account }' `2C$  
= wNul"  
8%Zl;;W  
P-ma~g>I  
往来帐目account current NL))!Pi  
LR D71*/  
d|5u<f5  
|r5|IA  
现在往来帐||存款额current accout < 2w@5qL  
uj_u j!  
`':$PUz,g  
~DcX}VCm  
销货帐account sales $@q)IK%FDL  
Y;S+2])R2  
RLr;]j8cm  
R% XbO~{u  
共同计算帐项joint account `bO+3Y'5  
=x}27f%-Mg  
>:5/V0;,  
G}mJtXT#=  
未决帐项outstanding account @jg*L2L6  
rixNz@p'%  
-8Z%5W`  
J\XYUs  
贷方帐项credit account||creditor account 4`)B@<  
a;m-Vu!  
R H^8"%\  
eu ~WFI  
借方帐项debit account||debtor account %WHue  
oUR'gc :  
6w<jg/5t  
G_=`&i"4  
应付帐||应付未付帐account payable cEO g  
5>4<_-Tm  
XX~~SvSM  
LJYFz=p "  
应收帐||应收未收帐account receivable *nU7v3D  
<oTIzj7f  
w<N [K>  
d raY /  
新交易||新帐new account ?AX./LI  
s CSrwsbhv  
2J9_(w  
OOs Y{8xM  
未决帐||老帐old account ]H) x  
#/!a= 0  
8.Wf^j$+{  
B|gyr4]  
现金帐cash account zS18Kl  
cD Z]r@AQ  
z '3  
j%Y`2Ra  
流水帐running account = l&7~  
Xa\{WM==;  
I0sd%'Ht?  
X a#`VDh  
暂记帐||未定帐suspense account 8v\BW^z3  
9a"[-B:  
>7B6iR6N  
X0+$pJ60  
过期帐||延滞帐overdue account||pastdue account p E lF,Y  
kJq8"Klg  
QNJ )HNLp  
4a00-y='  
杂项帐户sundry account 6pM[.:TM   
c?"#x-<1s  
~~,\BhG?  
:w:hqe|_  
详细帐单||明细表detail account ;'NB6[x  
:o?On/  
{<o_6 z`$  
Co&#mVY4,  
呆帐bad account M%5qx,JQY  
<5rp$AzT  
7'z{FS S  
SwpS6  
会计项目title of account CWdA8)n.  
xCz(qR  
v^0D  
n.n;'p9t@  
会计薄||帐薄account-book A 'rfoA6  
x hBlv  
W~2`o*\l  
wZ6LiYiHl  
营业报告书||损益计算表account of budiness||business report vmm#UjwF3  
sxinA8  
x>d,\{U  
Y^Y |\0  
借贷细帐||交验帐account rendered Xd@  -  
<V0]~3  
pSvRyb.K  
A^nB!veh  
明细帐account stated {.qeVE{  
eG* <=.E  
8+5# FC7  
o8;>E>;  
与…银行开立一户头to open an account with 0+%{1JkJq  
{fFZ%$  
/ E}L%OvE  
d,AEV_  
与…银行建立交易to keep account with uP2e/a  
?-%Q [W  
8Y?zxmwn]  
8Q ba4kgL  
继续记帐to keep account smaPZ^;; j  
:_V9Jwu  
j>Wb$p6S  
q{~59{Fha  
与…有交易to have an account with s :ig;zb  
EK`}?>'  
wd*8w$\  
no_;^Ou?  
作成会计帐||有往来帐项to make out an account with $X<O\Kna  
CAg~K[  
?_)b[-N!  
F3+ ;2GG2  
清算||清理债务to make up an account UgI0 *PE2  
t66Cx  
.UX`@Q:Gp  
v6=pV4k9  
清洁帐目||与…停止交易to close ones account with P t< JF  
5"5!\Zo  
BV)o F2b:  
m#6RJbEz  
结帐to close an account z7TMg^9 #  
c"D%c(:4|  
vDI$ QUMD6  
8LuM eGs  
清理未付款to ask an account||to demand an account JC 6?*R  
"?9rJx$  
.5$"qb ?  
r+ v?~m!  
结清差额to balance the account with x6yYx_  
H.ha}0 J  
]M3V]m  
(~ S=DFsP  
清算to settle an account||to liquidate an account||to square an account 4^uQB(}Z  
K(jo[S  
n vzk P{  
(4]M7b[S$  
审查帐目||监查帐目to audit an account r~rftw  
\jA#RF.W  
I;xSd.-  
H!SFSgAu  
检查帐目to examine an account g{ ()   
 T.d1?  
%lsRj)n  
/=5:@  
转入A的帐户to charge the amount to As account !ZxK+Xqx[  
CcCcuxtR  
Y mvd3>_  
a4d7;~tZ  
以计帐方式付款to pay on account jD }G9=[$1  
P;8nC:zL  
 'ug:ic  
c'|](vOd]  
代理某人||为某人on ones account||on account of one t;HM  
(>.l kR  
m&MAA^I  
i}Q"'?  
为自己计算||独立帐目on ones own account nh X Vc((  
Rf4}((y7Y\  
.9NYa|+0  
vKO/hZBh  
由某人收益并负风险on ones account and risk||for ones account and risk Oa.84a  
8sus$:Ry  
G)8v~=Bv  
zgNzdO/B  
由某人负担for ones account||for account of one %T6 sm  
=\`iC6xP}  
Xb<>AzEM  
q-hREO  
按某人指示||列入某人帐户by order and for account of one &J?:wC=E  
n58yR -"  
Y_zMj`HE  
XCyU)[wY  
列入5月份帐目for May account {8* d{0l  
do.AesdXaq  
Q Yg V[\&  
@{>0v"@  
编入某中帐项下to pass to the account of||to place to the account of I>EEUQR/$H  
vnN 0o5  
AqiH1LAE  
F|a'^:Qs  
寄出清算书to send in an account||to send in render an account [H[L};%=j  
uf^HDr r<L  
6H1;Hl f  
$ \+x7"pI  
支票薄cheque book lqTc6@:D  
bj6;>Ezp3(  
boq=@Qh  
uH&B=w  
支票陈票人cheque drawer 9:E:3%%  
I&U.5wf  
HLkI?mW<  
$cW t^B'  
持票人cheque holder _\.4ofK(  
>4#: qIU  
D0Mxl?S?  
G?v!Uv8O  
不记名支票cheque to bearer||bearer cheque PN3 Qxi4F  
k!ID  
WG&! VK  
8_VGB0~3i  
记名支票||认人支票cheque to order C*}PL  
Uc,MZV4  
q3v v^~  
ur.krsU  
到期支票antedated cheque hFo29oN  
mW$Oi++'d  
boI&q>-6Re  
zO2=o5nF.  
未到期支票postdated cheque 182g6/,  
* RyU*au  
"=w:LRw  
1eywnOjrj  
保付支票certified cheque nG";?TT  
Q6HghG  
#UE}JR3g  
{P_i5V?  
未获兑现支票,退票returned cheque HUMy\u84H  
5S8>y7knQ  
Ph%{h"  
wAw1K2d  
横线支票crossed cheque x |yJCs>  
< =~=IZ)  
=IW!ZN_  
|gWA'O0S  
普通横线general crossing " >G*hS  
g^Hf^%3xP  
B~^*@5#0|  
` <|tC#<z  
特别横线special crossing ,p3]`MG  
 ?HRS*  
n 7i5A:  
#6 vf:94  
空白支票blank cheque Z1jxu;O(  
<{k` K[)  
2 F>Y{3&  
HHZw-/ s,%  
失效支票,过期支票stale cheque 9tU"+  
?_FL 'G  
"9r$*\wOf  
jC_'6sc`  
普通支票open cheque  A yr ,  
@!=Ds'MJC  
l;KrFJ6  
aXQS0>G%(  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount u178vby;l  
}ymW};W  
rH!sImz,  
*1Bq>h:  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges xh bN=L  
nhdZC@~E0  
hcj]T?  
~CT]&({  
支票换现金||兑现to cash a cheque AwXzI;F^  
41Z@_J|&  
o S=!6h  
%SOXw 8-  
清理票款to clear a cheque ;YR /7  
iAZ8Y/  
 t1 YB  
` @  YV  
保证兑现to certify a cheque {daX?N|V  
{h|<qfH  
7tXy3-~biz  
l>K+4  
填写支票数额to fill up a cheque 7bk77`qWr  
)I[f(f%W7  
3nG.ah  
\894 Jqh  
支票上划线to cross a cheque Sc]K-]1(H  
3s/1\m%  
CyR`&u  
!h4T3sO  
开发支票to make out a cheque o[cOL^Xd1  
b'\Q/;oz>  
?VNtT/  
U@NCN2 I  
签发支票,开立支票to draw a cheque||to issue a cheque w[ v {)  
@KK6JyOTQ  
9 Gd6/2  
sko7,&  
透支支票to overdraw a cheque Q__CW5&'u  
F*[E28ia&  
a5 pl/d  
%jzTQ+.%]^  
背书支票to endorse a cheque H P.=6bJWi  
U;#KFZ+~  
VKl,m ;&N  
yuZLsH  
请付票款||清付票款to pay a cheque||to honour a cheque gLX<> |)*  
w\acgQ^%e  
UsyNn39  
8{jXSCP#  
支票退票to dishonour a cheque g8N"-j&@  
uC;_?Bve  
E`oA(x7l  
oj djy#:  
拒付支票to refuse a cheque 20V~?xs~  
9>&zOITTaL  
K khuPBd2  
OP1` !P y  
拒付支票to stop payment of a cheque qR'FbI  
6^gp /{  
~{I.qv)>M~  
_=~u\$  
提示要求付款to present for payment zG#5lzIu,  
Cjf[]aNJe`  
i]r(VKX  
3[ [oAp  
见票即付持票人payable to bearer Qb^G1#r@C  
@ !P2f   
ekhv.;N~  
7<xnE]jdq  
支付指定人payable to order RRt( %Wm*  
%Xd*2q4*  
Q]K` p(  
O6hzOyNX@  
已过期||无效out of date||stale uI-T]N:W8x  
0(7 IsG=t  
{nV/_o$$  
E L CNf   
请给出票人R/D||refer to drawer *DPX4 P  
j9NF|  
(L/>LZn|  
^Gk`n  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R])Eg&  
<c}@l j-j  
UGPDwgq\v  
yNns6  
文字与数字不一致words and figures differ Ks%0!X?3q  
X+;[Gc}(W  
>1s a*Wf  
:.x(( FU  
支票 4`,(*igEv  
bCw{9El!K4  
时间已过account closed z;qDl%AF  
[KK |_  
ZQfxlzj+X  
tY)L^.*7  
更改处应加盖印章alterations require initials IA`voO$  
7_\sx7h{3  
)s $]+HQs  
(TT=i  
[Fr](&Tx  
fa/S!%}fO  
时间已过effects not cleared ^+m` mcsE  
]UvB+M]Lv)  
9z#8K zXg  
Ljy797{f  
停止付款payment stopped aN0[6+KP;  
K}l3t2uk  
E`fG9:6l]  
yvB]rz} i  
支票毁损cheque mutilated RAO+<m  
R0-0  
WN'AQ~qA  
ws0qwv#  
汇款||寄钱to remit||to send money _KH91$iW8m  
oV%:XuywT  
Zex C3LD"  
A%8 Q}s$<s  
寄票供取款||支票支付to send a cheque for payment X J<"S p  
G8M~}I/)  
w5m /[Z  
/z-rBfdy^  
寄款人a remitter PF~@@j  
(e7!p=D  
hZ45i?%  
.RxTz9(  
收款人a remittee eGEwXza 4  
W3.[d->X  
pQa51nc  
geG0F}oC!  
国外汇票foreign Bill 8T3,56 >  
[\ao#f0WR  
}QI \K  
CF;Gy L1M  
国内汇票inland Bill wiN0|h>,  
)U\i7[k>  
XVs]Y'* x  
t1Ts!Q2  
跟单汇票documentary bill hCQOwk#  
6 {+yAsI  
[(n5-#1S  
/4r2B. 91O  
空头汇票accommodation bill #ZZe*B!s_  
 %j&vV>2  
n5QO'Jr%[  
(pELd(*Ga  
原始汇票original bill 3/RwCtc  
8-G )lyfj  
.B`$hxl*0c  
&E`Nu (e  
改写||换新票据renewed bill FS"Ja`>j~  
IOFXkpK R  
\92M\S  
V[.{cY ?6  
即期汇票sight bill||bill on demand R2)@Q  
goR_\b SU  
I "x'  
ika*w  
…days after date||…days after date…日后付款 E3wpC#[Q1  
oRbWqN` F.  
nFni1cCD  
K\-N'M!Z  
…months after date||…months after date…月后付款 >M5}L<  
RC7F/|w.z  
_f!ko<52  
g=td*S  
见票后…日付款…days after sight||…days sight = o(}=T>:"  
@* hv|zjs  
n~lB}  
dg|+?M^9`  
见票后…月付款…months after sight||…months sight R6<'J?k  
!/}4_s`,  
*A9v8$  
HK[%'OQ  
同组票据set of bills ^$oa`B^2JM  
yD<#Q\,  
bm;iX*~  
O+-+=W  
单张汇票sola of exchange||sole of exchange 6O/L~Z*t  
/ [6wm1?!  
xiW}P% bf  
@6ckB (  
远期汇票usance bill||bill at usance M Q =x:p{  
Hl$qmq  
4s m [y8  
@C-dCC?  
长期汇票long bill 1 k!gR  
ta&z lZt  
.yF-<Y  
nWelM2  
短期汇票short bill Z( :\Vj"  
ok--Jyhv#  
5{-Hg[+9  
bN?*p($/  
逾期汇票overdue bill 6%EpF;T`  
>XZ2w_  
_U*R_2aV  
7'+`vt#E  
宽限日期days of grace d i_N}x*  
x6>WvF Z  
;R >>,&g  
]>)}xfL &,  
电汇telegraphic transfer (T.T) FBNi (D  
jGLmgJG-P  
Rq1 5AR  
=0e>'Iw2  
邮汇postal order||postal note (Am.)||post office order||money order p !DdX  
Il/`#b@h  
f$ /C.E  
>o"s1* {  
本票promissory note (P/N) -0(+a$P7e  
'1!%yKc0  
~DLxIe  
Y+S<?8pA  
押汇负责书||押汇保证书letter of hypothecation i MVQt1/  
aQhT*OT{Q  
/_< _X 7  
F\+9u$=  
副保||抵押品||付属担保物collateral security 937<:zo:  
^N}{M$  
GLY,<O>D5  
[9EL[}  
担保书trust receipt||letter of indemnity 7OZ0;fK  
L%7WHtU*#  
[e=k<gKH  
4xx?x/q  
承兑||认付acceptance s/?(G L+Ae  
I2{zy|&  
eJOo~HIWQ  
sC.cMZe  
单张承兑general acceptance 9Lt3^MKa"  
_58&^:/^  
W*c^(W  
09Oe-Bg  
有条件承兑qualified acceptance #!z'R20PH  
wj$3 L3  
I L8&MA%  
Qe[ai?iJkt  
附条件认付conditional acceptance ku v<  
H_JT"~_2  
Ft2 ZZ<As  
:v-,-3AG  
部分认付partial acceptance   #z}IW(u<  
    
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