论坛风格切换切换到宽版
  • 4596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。   k3~9;Z  
会计报表statement of account "yWw3(V2>  
@:lM|2:  
).T&fa"  
6TtB3;5  
往来帐目account current rQ;w{8J\t  
gFDnt  
Gw M:f/eV  
TT$A o  
现在往来帐||存款额current accout ^h(wi`i  
p>6`jr  
9d(\/ 7  
Sj9fq*  
销货帐account sales Knq 9 "k  
x#rgFY,TY  
A1WUK=P  
c}(WniR-"  
共同计算帐项joint account _( W@FS  
^ Ltho`  
5>k:PKHL  
`Q] N]mK  
未决帐项outstanding account 04a ^jjc  
@Nu2 :~JO  
HU3:6R&  
aZfMeW  
贷方帐项credit account||creditor account rzjVUPdnh  
tFN >]`Z  
0-2|(9 Kc  
i\R0+ O{  
借方帐项debit account||debtor account n 8cA8<  
P7x;G5'.  
t ne_]+  
FpoH m%+  
应付帐||应付未付帐account payable X>q`F;W  
gI+8J.AG=  
s**<=M GK  
sD|l}f   
应收帐||应收未收帐account receivable ."Ms7=  
&|yLTx  
0;Z|:\P\=  
ZsmOn#`=^}  
新交易||新帐new account r pNb.  
6j#JhcS+  
.*O*@)}Ud  
tUn >=>cWP  
未决帐||老帐old account d} >Po%r:  
wxN)d B  
N&9o  1_}  
_O9V"DM  
现金帐cash account tgRj8 @  
MKK ^-T  
aDlp>p^E>  
[Nyt0l "z  
流水帐running account ou,[0B3n0  
G0FzXtu)q  
`~1!nfFD  
1S{Biqi+  
暂记帐||未定帐suspense account `Sod]bO +U  
t],a1I.gk  
"*g+qll!5d  
w)btv{*  
过期帐||延滞帐overdue account||pastdue account 3%WB?k c  
[W[{ 4 Xu  
pR0[qsQM  
STKL  
杂项帐户sundry account bcIae0LZ  
ts]e M1;  
1 ZdB6U0  
0<M-asI?  
详细帐单||明细表detail account 05UN <l]  
?K1B^M=8  
8}/DD^M  
| dQ>)_  
呆帐bad account . i0K-B  
V&Y`?Edc  
:X2_#qW#C  
9QZaa(vN  
会计项目title of account o3WOp80hz  
bM W|:rn  
) u?f| D  
7iB!Uuc  
会计薄||帐薄account-book XF`2*:7  
\;;M")$  
_H]\  
1{uxpYAP=  
营业报告书||损益计算表account of budiness||business report VQ=  
I8#2+$Be+@  
GwWK'F'2  
a@}.96lStD  
借贷细帐||交验帐account rendered X9>fE{)!  
SmXJQ@jN  
BR|!ya+_2  
,BdObx  
明细帐account stated }D1x%L  
6)[moR{N1  
*CN *G"  
1(' wg!  
与…银行开立一户头to open an account with iUkUo x  
Ku5||u.F4*  
8t+eu O  
.:_'l)-  
与…银行建立交易to keep account with pyEQb#  
jCd]ENl+_  
e02Hf{eOfw  
Sv=YI  
继续记帐to keep account y6 (L=$+B  
KQ~y;{h?b  
U1\EwBK8*T  
q` S ~w  
与…有交易to have an account with W]4Z4&  
A;cA|`b  
:s)cTq|3  
i?L=8+9f  
作成会计帐||有往来帐项to make out an account with =%_=!%  
@52#ZWy  
]w*"KG!(  
xd?=#d  
清算||清理债务to make up an account 5:PS74/  
s,R:D).  
rrIyZ@_d9  
^^q&VL  
清洁帐目||与…停止交易to close ones account with txEN7!  
HDm]njF%qQ  
{7y;s  
~[H8R|j "  
结帐to close an account 7i5B=y7b  
S5>s&  
RO3LZBL  
.AN1Yt  
清理未付款to ask an account||to demand an account OvH:3 "Sdy  
VQIvu)I  
SIK:0>yK"  
b'wy{~l@  
结清差额to balance the account with d` GN!^  
. !1[I{KU  
{S0-y  
K6{wM  
清算to settle an account||to liquidate an account||to square an account iEn:Hh)  
|E~c#lV  
w!lk&7Q7Z  
m|NZ093d  
审查帐目||监查帐目to audit an account "DN,1Q lCp  
stiF`l  
Wvl~|Sx]  
,#;hI{E  
检查帐目to examine an account 9]Jv >_W*  
?}`- ?JB1  
fz=8"cDR  
l]G iz&  
转入A的帐户to charge the amount to As account *+v*VH  
izSX  
re*Zs}(N\  
'VV U-)(8  
以计帐方式付款to pay on account Cm;cmPPl  
P!-RZEt$  
RUY7 Y?  
SM~~:  
代理某人||为某人on ones account||on account of one GVhqNy   
-1Tr!I:1  
3cHYe  
<M9NyD`  
为自己计算||独立帐目on ones own account +'8a>K^  
4?Y7. :x  
NL]_;\ h  
/mwUDf6x  
由某人收益并负风险on ones account and risk||for ones account and risk 4prJ!k  
nlpEkq  
;PaU"z+Je~  
qu^g~"s  
由某人负担for ones account||for account of one =]%,&Se  
1G]D:9-?  
k, N{  
HGAi 2+&  
按某人指示||列入某人帐户by order and for account of one =rymd3/  
x8aOXN #w}  
p2Khfl6-  
P;"moluE;  
列入5月份帐目for May account JDf>Qg{  
6y!U68L;B  
z~2{`pET  
J 2}poNmm  
编入某中帐项下to pass to the account of||to place to the account of M|c_P)7ym  
A6[FH\f  
R'sNMWM  
7;+G)44  
寄出清算书to send in an account||to send in render an account 5r)8MklZ  
;8oe-xS\+  
IP/%=m)\%  
L\UPM+tE  
支票薄cheque book j^=Eu r/  
Ck#e54gJX  
wU|@fm"  
~~Bks{"BS  
支票陈票人cheque drawer D\G.p |9=  
_<RTe s  
%|e)s_%XE  
bN-!&Td  
持票人cheque holder !Ew ff|v"  
G_?U?:!AC  
46]BRL2 G  
/ -v ;  
不记名支票cheque to bearer||bearer cheque FD[*Q2fU  
`(H vD] l  
7tWC<#  
S3/%;=|  
记名支票||认人支票cheque to order :!MEBqcU  
Btxtu"]nJo  
+YZo-tE  
8\68NG6o  
到期支票antedated cheque <oJ?J^  
{ol7*%u  
oi|N8a2R  
@\nQ{\^;  
未到期支票postdated cheque ?PWg  
;@=3 @v  
|l8=z*v<  
6HZtdRQF  
保付支票certified cheque sJx_X8  
-&D=4,#  
.^*;hZ~4%  
8!|vp7/  
未获兑现支票,退票returned cheque IQU1 JVk Z  
+r'&6Me!  
b 9rQQS  
3" m]A/6C}  
横线支票crossed cheque -XXsob}/8  
i=\)[;U  
lv=q( &  
g;=VuQuP|  
普通横线general crossing Eo2`Vr9g  
}0pp"[JU  
~<!j]@.  
OW#0$%f  
特别横线special crossing }| MX=:@*  
xh:I]('R  
%:'G={G`QH  
1Sz tN3'q  
空白支票blank cheque w[d8#U   
7(]F+\A3  
qdI%v#'M  
:se$<d%  
失效支票,过期支票stale cheque UH-873AK  
<c[\\ :Hh*  
?Fx~_GT  
lXTE#,XVf  
普通支票open cheque ,2$<Pt;  
LUD .  
m[xl) /e  
vY_[@y  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount h_?`ESI~  
2c]"*Pb  
_?H3*!>3  
Hc'Pp{| X  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges yn}Dj9(q  
4*qBu}(  
'>t&fzD0  
&PE%tm  
支票换现金||兑现to cash a cheque \4wMv[;7  
_M/N_Fm  
OJpfiZ@Q_  
U.,S.WP+d  
清理票款to clear a cheque pp"#pl  
is8i_FoD,n  
z(LR!hr  
E;CM"Y*  
保证兑现to certify a cheque pi"M*$  
)9"^ D  
H9)n<r  
fYjmG[4  
填写支票数额to fill up a cheque y/\b0&  
c+3`hVV  
#epbc K  
l SdA7  
支票上划线to cross a cheque ,e43m=KhK  
3`yO&upk  
3h:~NL  
~Pw9[ycn3  
开发支票to make out a cheque =F$?`q`  
xg/(  
F}So=Jz9h  
:rU.5(,  
签发支票,开立支票to draw a cheque||to issue a cheque ;Va(l$zD  
pFY*Y>6ar  
~'lT8 n_  
qm!cv;}c1  
透支支票to overdraw a cheque jKmjZz8L]%  
GP c B(  
_jG|kjFTc  
A#cFO)"  
背书支票to endorse a cheque */h(4Hz  
Oq~{HJ{  
9Of;8R  
B{&W|z{$  
请付票款||清付票款to pay a cheque||to honour a cheque e-y$&[  
Y"bm4&'  
,5 ka{Q`K  
U!q2bF<@  
支票退票to dishonour a cheque (.P}>$M9  
y\^zxG*]'  
Q,5PscE6&k  
m8F$h-  
拒付支票to refuse a cheque w>j5oz}  
.)[E`a  
UCcr>  
;S U<T^a  
拒付支票to stop payment of a cheque IW!x!~e  
dPu27 "  
8< ; .  
&*OwoTgk+  
提示要求付款to present for payment > Hv9Xz  
*d C|X  
C`[2B0  
}PK4 KRn  
见票即付持票人payable to bearer {mD0 ug  
 #B~ ;j5  
;>Z+b#C[  
4A@HR  
支付指定人payable to order |iUF3s|?  
THq}>QI  
Z~Q5<A9Jz  
4ct-K)Ris  
已过期||无效out of date||stale dY}5Kmt  
A x8>  
sC\?{B0 r  
e*T^:2oRl  
请给出票人R/D||refer to drawer dYISjk@  
D Z*c.|W  
DL V ny]  
Zuzwc[Z1  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *Hn=)q  
aU;X&g+_)  
}}k%.Qb  
X[?fU&  
文字与数字不一致words and figures differ NE#`ZUr3  
uq]= L  
n>u_>2Ikkj  
25Z} .))  
支票 u|wl;+.  
T^^7@\vDI  
时间已过account closed 9`92 >  
OiA uL:D  
c=tbl|Cq  
$)*qoV  
更改处应加盖印章alterations require initials ;v]C8}L^  
-sv%A7i  
[O\ )R[J  
>uZc#Zt  
&<*M{GW'&  
ILDO/>n  
时间已过effects not cleared 1@I#Fv  
!)oQ9,N  
rEp\ld  
JG^ GEJ  
停止付款payment stopped r[ k  
=A,T:!}'  
1ik.|T<f0  
TqN@l\  
支票毁损cheque mutilated =,it`8;  
<=|^\r !}&  
F/J s K&&  
d1. @v;  
汇款||寄钱to remit||to send money pFd{Tdh  
,k.")  
q<.k:v&  
S@pdCH, n  
寄票供取款||支票支付to send a cheque for payment 38-kl,Vw  
fCu;n%   
5+{oQs_  
?i0u)< H  
寄款人a remitter Heqr1btK  
xr.;B`T0\'  
9E5*%Hu_  
k {{eyC  
收款人a remittee 7>zUT0SS  
>P(.yQ8&kL  
s w >B  
hB<(~L? A]  
国外汇票foreign Bill &to~#.qc  
GNHXtu6  
~a  V5  
])qnPoQ<n  
国内汇票inland Bill <~ay4JY  
]4c*Nh% 8  
\5N \NN @J  
Jon3ywd1Y  
跟单汇票documentary bill jK\kASwG  
30w(uF  
07qjWo/t  
9`qw,X&AK_  
空头汇票accommodation bill rvhMu}.  
66B,Krz1n  
"}0QxogYE  
1)}hzA  
原始汇票original bill 8rJf2zL  
>G?*rg4  
7^.g\Kt?  
Iw] ylp  
改写||换新票据renewed bill D)4#AI  
-{A64gfFxT  
^Hf?["m^@  
+`S_Gy  
即期汇票sight bill||bill on demand 7ko}X,aC  
TRgj`FG  
Z * tHZ7 b  
&!:mL],  
…days after date||…days after date…日后付款 xzx~H>M  
9^sz,auB  
]GHw~s?  
HYdt3GtJ?  
…months after date||…months after date…月后付款 k;Qm%B  
{ . i^&  
m/g[9Y  
 N6\m*j,`  
见票后…日付款…days after sight||…days sight /i!/)]*-  
T{3-H(-gA  
u&`rK7 J  
aY, '^S  
见票后…月付款…months after sight||…months sight UY *Z`$  
(3x2^M8  
@Z ""|H"0  
X+\=dhn69  
同组票据set of bills M_$;"NS+}  
hG<W *g  
LChwHkRHJI  
\,nhGh  
单张汇票sola of exchange||sole of exchange 9QF,ynE  
>Wd=+$!I  
Ly`.~t(~l  
2xy{g&G  
远期汇票usance bill||bill at usance Sng3B  
?6\A$?  
! _ >/ r  
?56;<%0  
长期汇票long bill ;;^?vS  
6h[fk.W_  
F&+_z&n)  
Cw.DLg  
短期汇票short bill LmROG-9  
1TN+pmc}@  
Rh@UxNy\,  
7S_"h*Ud  
逾期汇票overdue bill IQ~EL';<w  
f0{ tBD!%  
1OK~*=/4  
a\ MJh+K  
宽限日期days of grace CfOhk  
9M[   
L_zB/(h  
We"\nOP  
电汇telegraphic transfer (T.T) 2+YM .Zl  
wD pL9q  
tD,~i"0;  
Ao9=TC'v$'  
邮汇postal order||postal note (Am.)||post office order||money order LwI4 2  
m FC9\   
G>2: WQ/  
:7qJ[k{g  
本票promissory note (P/N) y<8o!=Tb5  
j{%'A  
S }G3ha  
w^ 8^0i-  
押汇负责书||押汇保证书letter of hypothecation Pz'Z n  
Eo <N  
{`% q0Nr  
Y-"7R>^I  
副保||抵押品||付属担保物collateral security N?s5h?  
<3{ >;^|e  
VsRdZ4  
5[+E?4,&  
担保书trust receipt||letter of indemnity A$J?-  
2cJ3b 0Xx  
Y]}>he1/ 5  
tjDCfJx*  
承兑||认付acceptance Zdu8axK:  
(=D^BXtH|  
Oufdi3h  
qzE -y-9@  
单张承兑general acceptance yuB\Z/  
ozG!OiRW  
-~=:tn)0  
]K>x:vMKH  
有条件承兑qualified acceptance u6p nO  
{F$MZ2E  
p~t5PU*(  
MB(l*ju0  
附条件认付conditional acceptance 0p \,}t\E  
:P\RiaZAT  
[JX =<a)U  
TSYe ~)I  
部分认付partial acceptance   _dw6 C2]P  
    
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