论坛风格切换切换到宽版
  • 2776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。   `8I&7c  
会计报表statement of account %^8^yZz  
El o Me~a3  
:{ur{m5bX  
{fEwA8Ir  
往来帐目account current u&9 r2R959  
4lM8\Lr  
<]T`3W9  
#fL8Kq  
现在往来帐||存款额current accout ]Z oD'-,  
Q\WC+,_%  
X5`AGyX  
vi|R(&  
销货帐account sales PZm:T+5H  
X5khCL Hi  
T`9 u!#mT=  
mCWhUBghR  
共同计算帐项joint account "F}'~HWZp  
\/SQ,*O  
dTL5-@  
Qq@G\eRo  
未决帐项outstanding account i:cXwQG}B  
9XHz-+bQ  
$F/EJ>  
\y88d4zX  
贷方帐项credit account||creditor account Kv rX{F=  
" beQZG  
#CnHf  
p[@5&_u(z  
借方帐项debit account||debtor account [F*4EGB  
UDe |Sb  
[Cb` {  
!{82D[5  
应付帐||应付未付帐account payable I"t(%2*q  
U^.4Hy&D  
+*n-<x5"  
qU,c~C=Qf  
应收帐||应收未收帐account receivable )$&dg2[  
Maqf[ Vky  
A+&xMM2Wj  
g!`3{ /4  
新交易||新帐new account c=;:R0_'t  
Cv*x2KF G  
;),BW g  
"GQl~  
未决帐||老帐old account .,i(2^  
M^7MU}5w  
i`0v#P  
k;EPpr-{  
现金帐cash account enTW0U}  
{ Rear 2  
Ka|eFprS  
7P B)'Wl"6  
流水帐running account IF +i3#$  
20TCG0% x  
/oL;YIoQX  
}%-t+Tf,  
暂记帐||未定帐suspense account 68iV/ 7  
$LHa?3  
`$604+G  
3^ StIw{X  
过期帐||延滞帐overdue account||pastdue account axk"^gps  
BYM3jXWi0v  
$2MAZGJV  
Q*YYTmZ  
杂项帐户sundry account  2T)sXBu  
CN2_bz  
K?4FT$9G  
!>(RK"KWq]  
详细帐单||明细表detail account SMf+qiM-E  
7$k8%lI;>  
C*X G_b ]  
QR> Y%4 ;h  
呆帐bad account W0zbxJKjd  
;XC@ =RpX  
7dX/bzUVz8  
Ao7`G':  
会计项目title of account }#v{`Sn%^C  
kJ(A,s|  
#Rew [\$  
)ZejQ}$  
会计薄||帐薄account-book zTD@  
*zWWmxcJa  
;$BdP7i:  
ue8qIZH  
营业报告书||损益计算表account of budiness||business report #*c F8NV-  
Y& ] 8 {  
?`zgq>R}w[  
tJ=di5&  
借贷细帐||交验帐account rendered Sg] J7;]  
&,i~cG?  
nN3$\gHp8i  
3P <'F2o  
明细帐account stated DJQglt}~  
Gy@7Xf  
^ie^VY($  
uO >x:*^8  
与…银行开立一户头to open an account with eeUp 1g  
!]S=z^"<  
S*)o)34 U  
4Z)DDz-}V  
与…银行建立交易to keep account with #^&jW  
137Xl>nO  
/.=r>a }l  
A CV ek  
继续记帐to keep account ~ E=\t9r  
3]n0 &MZAR  
!Zbesp KZ  
t]^_ l$  
与…有交易to have an account with >&H~nGP.  
j5%qv(w  
cCxi{a1uo  
T+RZ  
作成会计帐||有往来帐项to make out an account with MFg'YA2 /  
g-yi xU  
1.R kIB  
i~&c|  
清算||清理债务to make up an account I}v]Zm9  
o6?l/nJ  
j[P8  
oA~4p(  
清洁帐目||与…停止交易to close ones account with $Kq<W{H3ut  
k|O,1  
=p&sl;PsLw  
7CrpUh  
结帐to close an account XKq@]=\F  
H_X?dj15  
, w&:_n  
St>`p-  
清理未付款to ask an account||to demand an account DMkhbo&+  
Qg0vG]  
F$*3@Y  
vSM_]fn  
结清差额to balance the account with C(]'&~}(  
}f}IA\8]  
kUHie   
$o^e:Y , a  
清算to settle an account||to liquidate an account||to square an account "g `nsk  
abZdGnc  
7Qh_8M  
:pd&dg!5  
审查帐目||监查帐目to audit an account F^'v{ @C  
+p?hGoF=  
m1e b8yX  
a{_ KSg  
检查帐目to examine an account 55hyV{L%  
j, t~  
lA{(8sKN  
"2mFC!  
转入A的帐户to charge the amount to As account 797X71>   
uu>lDvR*  
] C,1%(  
a9[<  ^  
以计帐方式付款to pay on account e}Q>\t45  
=hcPTU-QU  
ny`(f,)u*  
a RKv+{K  
代理某人||为某人on ones account||on account of one v[D&L_   
aFG3tuaKrQ  
_j 5N=I{U  
6F`\YSn+  
为自己计算||独立帐目on ones own account 1#D<ZN  
(b|#n|~?YL  
u&SZ lkf6%  
+=, u jO:  
由某人收益并负风险on ones account and risk||for ones account and risk jvO3_Zt9  
6To:T[ z#  
C|$L6n>DR6  
\[T{M!s  
由某人负担for ones account||for account of one K_##- 6>  
</yo9.  
DoG%T(M!a9  
9>{t}I d  
按某人指示||列入某人帐户by order and for account of one 4OEKx|:5n  
SKJW%(|3  
M1(9A>|nF  
&gWiu9WbS  
列入5月份帐目for May account leIy|K>\m  
\=8=wQv  
kdBV1E+:C  
q\U4n[Zk  
编入某中帐项下to pass to the account of||to place to the account of ~T&% VvI  
b=_{/F*b?  
bpnv&EG  
:Q=z=`*2w  
寄出清算书to send in an account||to send in render an account Q,n4i@E  
}\4p3RQrz  
+l.|kkZ?  
-s89)lUkS  
支票薄cheque book TC@bL<1  
wlL8X7+:  
7g-$oO  
.}~$1QKS  
支票陈票人cheque drawer I)rGOda{  
\KN dZC?V2  
enPLaiJ'|q  
+]_nbWL(%  
持票人cheque holder wH#-mu#Yl<  
-+ ' #*V  
0IpST  
w`0)x5 TGR  
不记名支票cheque to bearer||bearer cheque & L3UlL  
]xI?,('_m  
$kIo4$.Y$  
HrDTn&/  
记名支票||认人支票cheque to order <g*.p@o  
O!yakU+  
%Dra7B%  
1GUqT 9)  
到期支票antedated cheque FXeV6zfrE  
Q QT G9s  
|&Au6 3  
&q"'_4  
未到期支票postdated cheque n'ehB%"  
;hkro$  
Ogd8! '\  
3y/1!A3  
保付支票certified cheque V8\$`NEP  
'HJ/2-=  
G{/;AK  
yS+ (<  
未获兑现支票,退票returned cheque 6#fOCr;f7  
q%DVDq( z  
b#Jo Xa9  
qPqy4V. ;  
横线支票crossed cheque 9e-*JYF]C  
K/Sq2:  
\ibCR~W4  
C?{D"f `[]  
普通横线general crossing cJSVT8  
NoJUx['6  
" \`BPN  
g&q]@m  
特别横线special crossing pn|p(6  
tSI& "-   
^@M [t<  
Q^[e/U,  
空白支票blank cheque p "/(>8  
N&?T0Ge;  
g'KzdG`O0  
Akv(} !g  
失效支票,过期支票stale cheque =d}gv6v2S  
T!Xm")d  
1% asx'^  
Xg,0/P~  
普通支票open cheque yI3Q|731)  
5?Uo&e  
i5.?g<.H  
'`9%'f)  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount gW'P`Oxw  
~g*Y, Y  
<9ePi9D(  
:!(YEF#}  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges N[0 xqQ  
2T//%ys=  
oG+K '(BB  
_{lx*dq  
支票换现金||兑现to cash a cheque 5ze`IY  
kw 6cFz  
r hi S  
D/gd  
清理票款to clear a cheque caGML|DeI  
u+I3IdU3  
kX@ bv"i  
{9h`$e=  
保证兑现to certify a cheque ?H y%ULk  
AF6d#Klog  
_Wm(/ +G_|  
p.@0=)  
填写支票数额to fill up a cheque Ko1AaX(I'+  
xN e_qO  
hq5NQi` %  
 QpdujtH`  
支票上划线to cross a cheque hO^& 0?  
Z[a O_6L  
>r;ABz/  
%T`4!:vy  
开发支票to make out a cheque >W>##vK  
vh<]aiY  
"V*kOb&'*Z  
wrz+2EP`  
签发支票,开立支票to draw a cheque||to issue a cheque Gojl0 ?  
A Oby*c  
ybD{4&ZE  
R2Twm!1  
透支支票to overdraw a cheque HF*j`}  
1 ;cv-W  
mgJShn8]  
<{$ ev&bQ  
背书支票to endorse a cheque )p^m}N 6M]  
0t5Q9#RY  
RnMBGxa  
h g%@W  
请付票款||清付票款to pay a cheque||to honour a cheque skk-.9  
n%83jep9  
JK@izI  
mA&RN"+V  
支票退票to dishonour a cheque 3S[w'  
d%}crM-KTL  
DePV,.  
}ZE fT]  
拒付支票to refuse a cheque :NwMb^>  
pieU|?fQ  
K!IF?iell  
>$7wA9YhL  
拒付支票to stop payment of a cheque 91-P)%?  
vDu0  
/Nj:!! AN  
E[)7tr  
提示要求付款to present for payment '_q: vj X  
zznPD%#Sc  
^>,< *p  
B(4:_ j\2  
见票即付持票人payable to bearer Fpj6Atk  
ATYQ6E[{MV  
jOoIF/So  
,omp F$%  
支付指定人payable to order 6MLN>)t  
7&;[an^w  
pm' @2dT  
XBfiaj  
已过期||无效out of date||stale jjS{q ,bo  
,cGwtt(  
|QAeQWP+1  
4 |:Q1  
请给出票人R/D||refer to drawer {Y3_I\H8{  
dO 1-c`  
% +kT  
s T :tFK\  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U/1[~429  
eZN3H"H  
@e.OU(Bf  
R,d70w (_  
文字与数字不一致words and figures differ <FUqD0sQ  
<B ]i80.  
/%ODJ1M  
>D`fp  
支票 PBxK >a  
3PvZ_ !G  
时间已过account closed H y.3ccZ0  
`_J^g&y~  
V7B=+(xK  
[#hl}q(P#  
更改处应加盖印章alterations require initials s0XRL1kWr  
p:[`%<j0  
4! Oa4  
c:?#zX  
. yK\&q[<  
zbIwH6  
时间已过effects not cleared Y2=Brtc[@  
m' Ekp  
!OuTXa,I H  
lJ2|jFY9  
停止付款payment stopped V 9QvQA r  
Kh:#S|   
>?G|Yz*kEJ  
/c_kj2& ]9  
支票毁损cheque mutilated i">z8?qF  
D_yY0rRM  
yv !''F:9F  
\4\\575zp'  
汇款||寄钱to remit||to send money E+^} B/"  
PNxVW  
@Q$ /eL  
JL.yd H79  
寄票供取款||支票支付to send a cheque for payment r'9=k x  
v' 9(et  
A<YZBR_  
D)O6| DiO  
寄款人a remitter T4HoSei  
PBAz` y2  
k[r./xEv+t  
oxCs*   
收款人a remittee +]S;U&vQ  
-h G 9  
R@7GCj  
.kB3jfw0,  
国外汇票foreign Bill <D;H} ef  
CYFas:rPLT  
7>#L  
XC$+ `?  
国内汇票inland Bill H z3 S^o7  
ir@N >_  
-aH?7HV}  
VH7iH|eW  
跟单汇票documentary bill DX%8. @  
AG$-U2ap  
1(:=j Ofk  
bW 86Iw  
空头汇票accommodation bill ];b!*Z  
Zm; +Ku>  
OuBMVn  
7>2j=Y_Kp  
原始汇票original bill #hE3~+ i  
Z '>eT)  
Y%CL@G60  
/H;kYx  
改写||换新票据renewed bill .z-^Ga*  
C>\!'^u1  
' ! UF&  
0m+5Zn  
即期汇票sight bill||bill on demand Y3MR:{}  
"PX3%II  
 P{i8  
L$u&~"z-  
…days after date||…days after date…日后付款 bJ,=yB+0  
$NGtxZp  
6rN5Xf cS  
VU+s7L0  
…months after date||…months after date…月后付款 3Ibt'$dK  
xwH|ryfs,Z  
h&k ^l,  
4|Gs(^nU  
见票后…日付款…days after sight||…days sight /"%IhX-  
oIL+@}u7  
-< dMD_  
G}dOx}kT  
见票后…月付款…months after sight||…months sight L%s4snE  
Znl>*e/|  
u&d v[  
\I,Dje/:w  
同组票据set of bills jVFRqT%  
-Ib+/'  
Uo[5V|>X6  
^a #&wW  
单张汇票sola of exchange||sole of exchange u FYQ^  
=3v 1]7 X  
hPXVPLm7I  
O->(9k <  
远期汇票usance bill||bill at usance Z=t#*"J  
|e-+xX|;  
:: 72~'tw  
>->xhlL*  
长期汇票long bill yE| } r  
f_P+qm  
OD/P*CQ_  
M Xt +  
短期汇票short bill g@6X|W5,J  
rPGE-d3  
dR, NC-*  
rNzhP*Fw  
逾期汇票overdue bill O7'^*"S  
gZ >orZL'  
$*)( 8Cl  
J!fc)h  
宽限日期days of grace ; 7v7V  
>5vl{{,$K  
h`;F<PFW  
Y./}z CT  
电汇telegraphic transfer (T.T) rRG\:<a  
FQ~ead36C  
N9h@1'>  
6p]R)K>wS  
邮汇postal order||postal note (Am.)||post office order||money order @?cXa: tX  
~Ow23N  
AFB 7s z  
%b%<g%@i  
本票promissory note (P/N) !#4HGjPI  
. N} }cJq  
GGQ(|?w  
k+GK1Yl  
押汇负责书||押汇保证书letter of hypothecation Yl~?MOk  
*9{Wn7pck/  
Ft8h=  
2gR_1*|  
副保||抵押品||付属担保物collateral security O+Lb***b"  
[tK:y[nk  
I4X+'fW,  
W]Tt8  
担保书trust receipt||letter of indemnity (5D Gs_>  
a;owG/\p  
U <$xp  
}xlmsOHuI  
承兑||认付acceptance kt0{-\ p  
Y {|~A  
w |FV qX  
oUKbzr/C  
单张承兑general acceptance *P\_:>bV(  
OQ&D?2r  
QV7c9)<]'}  
> A( C9_\  
有条件承兑qualified acceptance [qMO7enu#  
=X5&au o  
~ 2oP,  
@`8 B} C  
附条件认付conditional acceptance k3.p@8@:  
$ yqq.# 1  
4lf36K ,  
]`H.qV  
部分认付partial acceptance   jz7ltoP  
    
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