论坛风格切换切换到宽版
  • 2374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_FL8w9D~8  
会计报表statement of account 2VgVn,c  
E )%r}4u>  
skBzwVW I  
c\N-B,m&  
往来帐目account current b)+;@wa~  
 `l<pH<F  
m.>y(TI  
0 rilg  
现在往来帐||存款额current accout (d}z>?L  
~MZ.988:<  
 F!&_  
\j~LxV  
销货帐account sales [p 8fg!|  
~n9-  
XV0t 8#T2  
ZO!)G   
共同计算帐项joint account }OLBE hGs  
]tO9<  
nISfRXU;  
d;LBV<Z?  
未决帐项outstanding account b`X"yg+  
mx")cGGQ  
KI8Q =*  
uJ>_ 2  
贷方帐项credit account||creditor account D>I|(B!.p8  
w\Bx=a>vc  
UZ3oc[#D=]  
P] 9-+  
借方帐项debit account||debtor account Tz2<# pLR  
zoO9N oUHW  
sp&)1?!M  
6j=a   
应付帐||应付未付帐account payable Vv5#{+eT;  
H2D j`0  
7d'gG[Z^^  
,L,?xvWG  
应收帐||应收未收帐account receivable @Z%I g  
2=ZZR8v  
D"+xF&  
'UL"yM  
新交易||新帐new account eWwI@ASaA  
-~ 5|_G2Y"  
F!qt#Sw!\  
aBx8wl*Vm  
未决帐||老帐old account kpt 0spp  
Y]!{ n W  
V;t 8v\  
y |E {]  
现金帐cash account .j_YVYu1&  
ILq"/S.  
]>\!}\R<  
*Mr?}_,X*  
流水帐running account ; \N${YIn  
;~5w`F)  
*1fZcw'C.  
Qg;?C  
暂记帐||未定帐suspense account v3{[rK}  
%knPeo&  
@f wk  
rxJWU JMxK  
过期帐||延滞帐overdue account||pastdue account ;p}X]e l }  
4)=\5wJDg1  
  S9Ka  
yhi6RDS  
杂项帐户sundry account T2V# fYCc  
]jL`*tI\S  
#aV2+`d  
]rP'\a  
详细帐单||明细表detail account ntT~_Ba8;u  
HX]pcX^K  
;+/[<bvd"  
,awp)@VG7  
呆帐bad account l;gj],*  
ssy+x;<x,  
C3 m#v[+  
D3+UV+&R/  
会计项目title of account ,`lVB#|  
Cyw cJ  
Ltt+BUJc  
+o\s |G|l  
会计薄||帐薄account-book N7`<t&T@  
ORo +=2  
@94_'i7\  
"T_OLeg dK  
营业报告书||损益计算表account of budiness||business report 5c~OG6COx  
v9[[T6t/'  
iVKX *kqc  
n^7$ST#'bV  
借贷细帐||交验帐account rendered V\V:uo(C  
!hJ% :^ xL  
gZs UX^%  
8VwByk8  
明细帐account stated EFg s}BV_9  
+'NiuN  
* qLOr6  
}m~2[5q%/  
与…银行开立一户头to open an account with S}rW=hO  
{|jG_  
ktr l|  
n./onv  
与…银行建立交易to keep account with \y%:[g}Fvw  
u/% 4WgA  
Z-!W#   
j aj."v  
继续记帐to keep account / !*gH1 s  
$^2 j#]uX  
:W/,V^x}  
myj^c>1Iz  
与…有交易to have an account with 3??*G8Yp  
VS#i>nlT  
hupYiI~  
#]yb;L  
作成会计帐||有往来帐项to make out an account with b (,X3x*  
Z81{v<c;  
9 xvE?8;M#  
#0HF7C3  
清算||清理债务to make up an account GA{Q6]B  
>o\[?QvP  
&S.zc@rN  
\@kY2,I V  
清洁帐目||与…停止交易to close ones account with nJTV@m XVq  
Q-[^!RAK?  
a/.O, &3  
ms8PFu(f  
结帐to close an account 2S1wL<qP  
x0])&':!  
Xf.w( -  
(YjY=F  
清理未付款to ask an account||to demand an account z/7H/~d  
b|c?xHF}K  
4ifWNL^)  
t-\S/N  
结清差额to balance the account with wR;_x x  
%^=fjJGV{~  
\^wI9g~0  
t/,k{5lX  
清算to settle an account||to liquidate an account||to square an account <!\J([NM8  
c FjC  
877>=Tp |  
n_@YKz;8  
审查帐目||监查帐目to audit an account `@{qnCNQ  
uOEFb  
^P-!pK*  
!U$ %Jz  
检查帐目to examine an account .cA[b  
<3;/,>^ Pm  
Llf>C,)  
zxCxGT\;  
转入A的帐户to charge the amount to As account AM}-dKei|  
bQk5R._got  
S:] w@$  
,vQkvuz  
以计帐方式付款to pay on account J=/|iW  
Mi\f?  
:y vUHx  
}k}5\%#li5  
代理某人||为某人on ones account||on account of one !+cRtCaA::  
nTj Q4y  
FXFQ@q*}v  
:Ke~b_$Uy-  
为自己计算||独立帐目on ones own account muQ7sJ9 r  
vKDPg p<j  
hHoc7  
WKpHb:H  
由某人收益并负风险on ones account and risk||for ones account and risk $g#j,  
hNFMuv  
8 k+Ctk  
nF}]W14x  
由某人负担for ones account||for account of one 3}$L4U  
.+aSa?h_  
`c{ i +  
-4b9(  
按某人指示||列入某人帐户by order and for account of one W"|89\p}  
<4*7HY[  
[HIg\N$I8C  
;4XX8W1  
列入5月份帐目for May account vVKiE 6^  
SR~~rD|V  
x&)P)H0vn  
=Ze~6vS,  
编入某中帐项下to pass to the account of||to place to the account of f&^K>Jt1@#  
eUqsvF}l!  
z;'"c3qG8  
>'Nrvy%&0  
寄出清算书to send in an account||to send in render an account g<KBsz!{  
L4S Fu.J'  
vC\]7]mC  
~z>2`^Z"  
支票薄cheque book y{K~g<VL  
Abce]-E  
f? [y-  
50rq} -  
支票陈票人cheque drawer I2|iqbX40Q  
Lc*i[J<s  
*BBP"_$  
:!3CoC.X|c  
持票人cheque holder ,_YCl09p(  
Z\i@Qa+r  
x1+8f2[  
w{K_+}fAC  
不记名支票cheque to bearer||bearer cheque } RG  
9+=U&*  
~b8U#'KD  
2#6yO`?uo  
记名支票||认人支票cheque to order  ;{BELv-4  
lGjmw"/C  
kHX- AsRc  
<8r%_ ']  
到期支票antedated cheque wp.<}=|u  
5x4JDaG2  
.yQDW]q81G  
O>|Q Zd  
未到期支票postdated cheque Y'bDEdeT  
Thw E1M  
A(Ugam~}  
8K6yqc H  
保付支票certified cheque x1$fkNu  
@(Ou;Uy  
rt!5Tl+v  
a,M7Bb x  
未获兑现支票,退票returned cheque E;D9S  
#<4h Y7/  
h3>/..l  
/S\P=lcb  
横线支票crossed cheque ?$pp%  
q%Obrk  
hUB _[#8#  
noOG$P#  
普通横线general crossing 7DKbuUK  
^C_Y[i ~|  
%@kmuz??  
=4m?RPb~b  
特别横线special crossing !95ZK.UT  
^l7u^j  
~F+{P4%`<  
cZZ-K?_  
空白支票blank cheque vM1f -I-  
g15e|y)th  
P8).Qn  
-fT]}T6=  
失效支票,过期支票stale cheque ~H7m7  
mcpM<vY/H  
m:)v>vu  
%W+*)u72(  
普通支票open cheque 4}!riWR   
AnP7KSN[\  
UOy`N~\gh+  
+i4S^B/8i  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 5yuj}/PZ  
j0Kj>  
37T<LU  
3/@ 7$nV  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Vqb4 MWW  
MU<Y,4/k  
@'/\O-  
]xCJ3.9  
支票换现金||兑现to cash a cheque !WR(H&uBr\  
iLws;3UX;x  
506B =  
 k*w]a  
清理票款to clear a cheque ,<d[ 5;7x  
OgY4J|<  
&Op, ?\   
V&eti2 &zO  
保证兑现to certify a cheque m`}! dBi  
O1ofN#u  
ZXY5Xvt:v  
nws '%MK)  
填写支票数额to fill up a cheque |-e*^|  
&<_*yl p  
3qXOsa7  
zy"L%i  
支票上划线to cross a cheque sbjAZzrX2i  
\A6MVMF8  
~>VEg3#F  
Q&opnvN  
开发支票to make out a cheque <%8j#@OdZ  
J{ P<^<m_  
>8"oO[U5>  
N/p9Ws  
签发支票,开立支票to draw a cheque||to issue a cheque Vl%AN;o  
m$ )yd~  
h q6B pE  
AE={P*g  
透支支票to overdraw a cheque %g5TU 6WP  
j&6,%s-M`a  
D^baXp8  
Hzcy '  
背书支票to endorse a cheque 1XSA3;ZEc  
9z$]hl  
WS/^WxRY  
2?u>A3^R  
请付票款||清付票款to pay a cheque||to honour a cheque AjKP -[  
HgvgO\`]  
I L 'i7p  
# =V%S 2~  
支票退票to dishonour a cheque s:'M[xI  
Dd-;;Y1C  
:9Zu&t  
m2E$[g  
拒付支票to refuse a cheque D>+&= 5{  
;5:g%Dt  
EgOAEv  
CoDu|M%  
拒付支票to stop payment of a cheque #s$b\"4  
bZHuEh2w  
r(y1^S9!8  
bE#=\kf|  
提示要求付款to present for payment nd3=\.( P  
l TY%,s  
dIQ7u  
9I0/KuZd O  
见票即付持票人payable to bearer Fq!12/Nn  
'%_1eaH  
$#2ik~]>  
]W7(}~m  
支付指定人payable to order jb~a z  
v_)a=I%o&2  
JZ  Qkr  
(Z"QHfO'  
已过期||无效out of date||stale !sQ$a#Ea  
^h{A AS>  
a\S"d  
U_v{Vs  
请给出票人R/D||refer to drawer Rp4EB:*  
)X@Obg  
_QbLg"O  
D M(WYL{  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .j:.?v  
ML'4 2z Y  
VgtW T`F.I  
rUEoz|e4a  
文字与数字不一致words and figures differ .281;] =  
k$UgTZ  
_ I8L#4\(=  
F(>']D9$.  
支票 CB<1]Z  
["- pylhK  
时间已过account closed j!q5Bc?  
jY EB`&  
lc>)7UF  
q$z#+2u  
更改处应加盖印章alterations require initials Ev* b  
|Ak>kQJ(1z  
i#$9>X  
OLJb8kO  
}^Be^a<ub  
^prseO?A  
时间已过effects not cleared rLs)*A!  
$gT+Ue|7  
?P@fV'Jo  
@/*{8UBP  
停止付款payment stopped CXks~b3S D  
;"SnCBt:>  
drP2% u  
xy>wA  
支票毁损cheque mutilated 9 P_`IsVK  
fN~kd m.  
jK/2n}q&]  
^ AxU  
汇款||寄钱to remit||to send money _ vVw2HH  
Kdh(vNB>  
 bhe~ekb  
vzJ69%E_  
寄票供取款||支票支付to send a cheque for payment  e`k6YO  
>Z?fX  
r`XIn#o  
[tsi8r =T  
寄款人a remitter #&0)kr66  
eT1b88_  
ATCFdtNc  
"r @RDw   
收款人a remittee {k] 2h4 &h  
Vd3'dq8/?  
v'Ce|.;  
_a@&$NEox  
国外汇票foreign Bill s<gZB:~  
S>}jsP:V  
Be}e%Rk  
GY<ErS)2  
国内汇票inland Bill )hm U/E@  
<HM\ZDo@P  
Y(GH/jw  
E@TX>M-&  
跟单汇票documentary bill R5 47  
r_p9YS@I  
xEQ2iCeC  
gP8Fe =]  
空头汇票accommodation bill c_c]0Tm  
'c5#M,G~  
Ze ~$by|9f  
w]]`/`  
原始汇票original bill 44FK%TmtF  
jm&?;~>O  
;~T)pG8IS  
`GOxFDB.  
改写||换新票据renewed bill O$u;]cg  
*6 -;iT8  
0/hX3h  
L>+g;GJ  
即期汇票sight bill||bill on demand _d6mf4M]5  
loN!&YceW  
W7.O(s,32  
j[NA3Vj1P  
…days after date||…days after date…日后付款 P`6 T;|VDk  
@QI]P{   
LqIMU4Ex  
!P/ ]o  
…months after date||…months after date…月后付款 `q* 0^}  
&&$/>[0=.  
N[X%tf\L]F  
hh}%Z=  
见票后…日付款…days after sight||…days sight @+~=h{jv<  
;wND?:  
x n)FE4  
uA=6 HpDB  
见票后…月付款…months after sight||…months sight HVz-i{M  
%Y%+K5;AZ  
F7a &-  
`%AFKmc^;  
同组票据set of bills Ht+ng  
)?~3fb6^  
jENarB^As  
q)gZo[]~  
单张汇票sola of exchange||sole of exchange hY+3PNiI@  
9(lIz{  
.vNfbYH(  
{YZ)IaqZ  
远期汇票usance bill||bill at usance X5 lB],t"=  
vM~/|)^0sW  
'KpCPOhfR  
* 2[&26D  
长期汇票long bill k/AcXU%O+  
]W<E#^  
Le9r7O:  
,'5P[-  
短期汇票short bill /k<*!H]KSg  
T[xGF/  
//@_`.  
&<@ { d  
逾期汇票overdue bill d|TRP,y  
Ek _k_!  
;hF>iw  
 s=#IoNh  
宽限日期days of grace JfKhYRl  
J9ovy>G  
qTC`[l  
G+4a%?JH  
电汇telegraphic transfer (T.T) yGgHd=?  
qMYR\4"$  
#W 1`vke3  
\sHM[n F0  
邮汇postal order||postal note (Am.)||post office order||money order GiHJr1  
~cSC-|$^&  
@A!Ef=R  
#@BM1BpQ  
本票promissory note (P/N) N;A1e@bP  
O8SX#,3^}  
o"[P++qd  
z%ljEI"<C  
押汇负责书||押汇保证书letter of hypothecation SAs'u"EB  
GK/a^[f+'l  
\|R`wFn^P  
]=9%fA  
副保||抵押品||付属担保物collateral security @^Mn PM  
!IoD";Oi  
r&}fn"H!  
=N<Hc:<t4  
担保书trust receipt||letter of indemnity 5yp~PhHf  
,!kyrk6  
6BW-  AZc  
8v1asFxs.  
承兑||认付acceptance OI %v>ns  
JC{}iG6r+  
$>/J8iB  
St|sUtj<r  
单张承兑general acceptance w|Zq5|[  
{xEX_$nv  
PZLWyp  
1|/2%IDUI  
有条件承兑qualified acceptance Y+upZ@Ga  
f: 7Y  
F xFK  
C'n 9n!hR  
附条件认付conditional acceptance 3I:DL#f  
j])iyn~-Ke  
"4g1I<  
CvQ LF9|  
部分认付partial acceptance   `<HY$PAe  
    
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