论坛风格切换切换到宽版
  • 2040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。   lla?;^,  
会计报表statement of account B\<;e  
%$'YP  
!@.9>"FU  
cPx] :sC  
往来帐目account current /V>q(Q  
VLL CdZ%  
goJK~d8M*  
c3L)!]kB  
现在往来帐||存款额current accout " A4 .2  
N*B_ or  
{ /u}  
k Q Sx65  
销货帐account sales < 2 mbR  
T_=IH~"  
>GV(\In  
F4b$  
共同计算帐项joint account ^KlW"2:  
z\kiYQ6kA  
n7>L&?N#y#  
WP}NHz4H  
未决帐项outstanding account ,NA _pvH)  
[yyL2=7  
'{ -7%>`bn  
D_)i%k\  
贷方帐项credit account||creditor account ]-2Q0wTj  
$sfDtnRy  
&{gD(QG  
>Q-"-X1  
借方帐项debit account||debtor account Vw@?t(l>  
9f|+LN##  
grs~<n|o\  
N -z  
应付帐||应付未付帐account payable }w|a^=HAp  
Q7{/ T0  
V Kw33  
5Z<y||=  
应收帐||应收未收帐account receivable E3~Wyfd7  
wG-lR,glb  
!k}]`z^d  
%b1N lzB+  
新交易||新帐new account 3~ptD5@WF  
^C|N  
@5,Xr`]  
02F\1fXS  
未决帐||老帐old account 9sId2py]W  
vMHJgpd&j  
],l}J'.8<V  
JNL9t0 x  
现金帐cash account 7jzd I!  
)wb&kug -  
B]lM69Hz  
3[UB3F 4K  
流水帐running account '[zy%<2sL  
AEw~LF2w  
ZR*Dl.GWY  
ej;\a:JL  
暂记帐||未定帐suspense account -"} mmTa*<  
6qF9+r&e ?  
;3P~eeQR  
cxB{EH,2Um  
过期帐||延滞帐overdue account||pastdue account n]< >$  
H3Zs m)+:  
qi]"`\  
2t3DQ   
杂项帐户sundry account p3W-*lE  
C8bB OC(  
J;#7dRW{  
H]<@\g*l@P  
详细帐单||明细表detail account sqE? U*8.-  
g?1! /+  
XnNU-UCX  
[:"7B&&A  
呆帐bad account SMMvRF`7  
#bZT&YE^  
7|Bg--G1  
KwxO%/-}S  
会计项目title of account ELgq#z  
tGVC"a  
vNIQ1x5Za  
b!gvvg<  
会计薄||帐薄account-book +m]Kj3-z@  
0N FYFd-50  
LR:meCOI  
[[A}MF*@  
营业报告书||损益计算表account of budiness||business report ? f>pKe  
Z%9_vpWc  
upefjwm  
NB#-W4NA  
借贷细帐||交验帐account rendered dOx0'q"Z  
>sl#2,br  
)|Md"r_B  
[7sy}UH  
明细帐account stated WcZck{ehd  
VqBb=1r%o7  
"qxu9Hg!  
N~0~1 WQn  
与…银行开立一户头to open an account with 9yWQ}h  
? 1 ~C`I;  
E,$5 V^ 9  
W"&Y7( "y  
与…银行建立交易to keep account with [~U CYYl  
 Y!*F-v@  
wzN GL{3  
G~FAChI8![  
继续记帐to keep account *c{X\!YBh  
^R;rrn{^  
se ]q~<&  
?o883!&v  
与…有交易to have an account with #z&@f  
M~"93Q`f^  
si,W.9rU  
! 1wf/C;=  
作成会计帐||有往来帐项to make out an account with nhb: y  
_X"G(  
60Szn]z'8[  
^f_4w|u,+  
清算||清理债务to make up an account 9S! 2r  
e 0cVg  
x !^u$5c  
Udl8?EVSz  
清洁帐目||与…停止交易to close ones account with  PH6NU&H  
s$PPJJT{b  
V^/]h u   
|a{~Imz{  
结帐to close an account 2GW.'\D  
TL*8h7.(  
f.Feo  
Nub)]S>_/t  
清理未付款to ask an account||to demand an account R(dOQ. ;  
vAH`tPi>  
z(JDLd  
*Iir/6myM  
结清差额to balance the account with `S+B-I0  
lVR a{._m  
gK+/wTQ%  
'%\FT-{  
清算to settle an account||to liquidate an account||to square an account $Q'S8TU  
G ;fc8a[X  
-ttH{SslM  
2uy<wJE >  
审查帐目||监查帐目to audit an account vpL3XYs`  
%IhUQ6  
c D0-g=&  
>2[nTfS  
检查帐目to examine an account f\]splL  
pxgVYr.  
Y24H` s1u/  
.sE5QR Vc  
转入A的帐户to charge the amount to As account {IR-g,B  
s6+`cC4  
=}^J6+TVL  
w/UZ6fu  
以计帐方式付款to pay on account w(-h!d51+  
{j!+\neL  
3sF^6<E  
t~(|2nTO5  
代理某人||为某人on ones account||on account of one Exu>%  
"CcdwWM  
\I[50eh|  
x!R pRq9  
为自己计算||独立帐目on ones own account 2?./S)x)  
A1uo@W  
6(as.U>K  
/@qnEP%  
由某人收益并负风险on ones account and risk||for ones account and risk io^ L[  
(W'.vEl  
k3 S  
P<s 0f:".  
由某人负担for ones account||for account of one lU &[){  
5wgeA^HE2y  
'7;b+Vbl#  
guc[du  
按某人指示||列入某人帐户by order and for account of one *uG!U%jY)  
Ap)[;_9BD  
4/:}K>S_  
ecIZ +G)k  
列入5月份帐目for May account ^Pp2T   
BfUM+RC%5  
>.4mAO  
CYFi_6MFl  
编入某中帐项下to pass to the account of||to place to the account of jS<(O o  
@eOD+h'  
i0/RvrLc  
.XTR HL*:  
寄出清算书to send in an account||to send in render an account jPc"qER!  
PT/TQW  
9hn+eU  
yMVlTO  
支票薄cheque book (Xv' Te?  
g+1&liV  
<g3)!VR^q  
_`-trE.  
支票陈票人cheque drawer 6zR9(c:a~  
g*]/HS>e<G  
MFzJ 8^.1R  
[QZ g=."  
持票人cheque holder d.Im{-S  
e:uk``\  
R;l;;dC=  
R&MdwTa  
不记名支票cheque to bearer||bearer cheque 9Q  /t+  
Vz @2_k   
$LkTu  
wY'w'%A?  
记名支票||认人支票cheque to order ~OSgpM#O!T  
"kS! rJ[  
:/<SJ({q  
d.3cd40Q  
到期支票antedated cheque $s.:H4:I  
(<KFA,  
5x?YFq6k  
hb ="J349  
未到期支票postdated cheque 2&o jQhe  
xm$-:N0q  
)Gm,%[?2C  
^I y'G 44  
保付支票certified cheque Swr 8  
'^!#*O  
:tf'Gw6v  
zN3b`K. i  
未获兑现支票,退票returned cheque Nbvs_>N   
!fmbm4!a  
D8 BmC  
M~ eX C  
横线支票crossed cheque H5!e/4iz  
aDZ,9}  
'B\7 P*L"p  
Q&]f9j_  
普通横线general crossing f"RS,]  
G nPrwDB  
5_7y1  
c4V%>A  
特别横线special crossing xQ,My  
LE}V{%)xD  
Lm3~< vP1e  
.L@gq/x)  
空白支票blank cheque z3Zo64V~7  
x:$ xtu  
8AQ__&nT  
?>s[B7wMp  
失效支票,过期支票stale cheque U!i1~)s  
WCD)yTg:ES  
_J"fgxW  
eXQLE]L]  
普通支票open cheque iY*fp=c9  
y|/[;  
`Kbf]"4q  
dym K@  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount /b7]NC%  
cDIZkni=  
FD al;T  
+Ly @5y"  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges +L|x^ B3  
mg]t)+PQ  
jS ?#c+9  
5=&ME(fmV  
支票换现金||兑现to cash a cheque N 9W,p 2  
i__f%j`!W  
MfZamu5+F  
0b G#'.-  
清理票款to clear a cheque C#LTF-$])  
:cvT/xhO  
OcLahz6  
|Iknk,  
保证兑现to certify a cheque Cto>~pV  
GTM@ 9^  
zY9CoadZ  
hg2Ywzfm-  
填写支票数额to fill up a cheque z HT#bP:o  
hof>:Rk  
5PsjGvm.%  
:%_h'9Qq  
支票上划线to cross a cheque iPdS>e e  
 SQ&}18Z~  
:T{VCw:*  
I? ="Er[g}  
开发支票to make out a cheque NvC @  
sJ{r+wY  
y+p"5s"  
0t[ 1#!=k  
签发支票,开立支票to draw a cheque||to issue a cheque } m"':f  
CG;+Z-"X  
.W\JvPTC  
10Q!-K),p  
透支支票to overdraw a cheque l9e=dV:pH  
eA*We  
fr'DV/T  
b;FaTm@  
背书支票to endorse a cheque n-g#nEc:  
+p[O| [z  
W[R`],x`  
wrc1N?[bn  
请付票款||清付票款to pay a cheque||to honour a cheque Fi/`3A@68  
&@FufpPw/  
P%ThW9^vnj  
Y9I|s{~  
支票退票to dishonour a cheque Ii# +JY0k  
- (7oFOtg  
`n@;%*6/  
* =*\w\ te  
拒付支票to refuse a cheque 3-oKY*jO  
4V;-*:  
'14 86q@[$  
<,Pl31g^  
拒付支票to stop payment of a cheque hYh~%^0dt  
.K1wp G[4  
1:Ff#Eq,s  
v}i d/brl  
提示要求付款to present for payment (>, b5g  
F("|SOhc  
=dwy 4  
4T$DQK@e  
见票即付持票人payable to bearer n1aOpz6`  
2a;[2':  
Z?d][zGw  
sgnc$x"  
支付指定人payable to order `4?|yp.|L  
!x\\# 9  
=**Q\ Sl  
'MW O3  
已过期||无效out of date||stale Ms5R7<O.7  
uH(M@7"6_!  
0|i|z !N>  
CMyz!jZ3  
请给出票人R/D||refer to drawer Q,Y^9g"B`~  
e+<|  
HGDiwA  
q: X^V$`  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sCmN|Q  
\/C5L:|p_  
U(Bmffn4Z  
x6$3 KDQm  
文字与数字不一致words and figures differ L4ct2|w}ul  
\j-:5M#m  
` @lNt}  
F\v~2/J5v  
支票 eKLE^`2*@  
gX$gUB) x  
时间已过account closed aL&9.L|1 g  
vT @25  
5y] %Cu1.u  
g_! xD;0  
更改处应加盖印章alterations require initials mxu!$wx  
ic4hO>p&  
zD<8.AIGC  
:6&#u.\u  
:t;i2Ck  
/{/mwS"W  
时间已过effects not cleared @,}tY ?>a  
+JM@kdE5b  
Rlm28  
[@B!N+P5;  
停止付款payment stopped ^QG<_Dm]  
3xmPY.  
&Nw|(z&$  
ImD&~^-_<  
支票毁损cheque mutilated [ wnaF|h  
Eau V  
'H4?V  
M;NIcM  
汇款||寄钱to remit||to send money yq<W+b/  
#/8 Na v  
:Bu)cy#/[  
$9xp@8b\_  
寄票供取款||支票支付to send a cheque for payment baL<|& c  
ZG{#CC=  
U[OUIXUi  
(<@`MPI\@  
寄款人a remitter }n#$p{e$i  
YfMs~}h,  
t<$J 3h/"  
:#{0yno)H  
收款人a remittee -}( o+!nl  
[-81s!#mkw  
$!_}d  
skTtGz8R[  
国外汇票foreign Bill =vriraV"  
Ul'H(eH.v  
Fu\#:+5\  
X?JtEQ~>  
国内汇票inland Bill kA)`i`gt  
=W2I0nr.  
hd[t&?{=  
rOj(THoc{  
跟单汇票documentary bill I3izLi  
%K7;ePu  
aGws?<1$  
='C;^ Bk  
空头汇票accommodation bill D0MW~Y6{  
=<zlg~i  
%d a-/[  
Y?zo")  
原始汇票original bill [Ls%nz|  
8<KC-|y.  
Z:V<P,N  
-%K}~4J  
改写||换新票据renewed bill ^P A|RFP  
{a9.0N:4  
Tu,nX'q]m  
~Ga{=OM??  
即期汇票sight bill||bill on demand "?W8 o[c+  
x&m(h1h  
w\V<6_[vv.  
F[0~{*/|G  
…days after date||…days after date…日后付款 * kUb[  
qg<Y^ y  
m5HMtoU  
gp H@F X  
…months after date||…months after date…月后付款 /q7 $"wP  
xon^=Wo;  
]@}h yM[D;  
huR ^l  
见票后…日付款…days after sight||…days sight :O?3lj)  
#SjCKQ~  
1!E}A!;  
r?^L/HGc  
见票后…月付款…months after sight||…months sight ~XvMiWuo  
FP0GE  
/'_Yct=  
Gc5mR9pV   
同组票据set of bills &NbSG+t  
|<y1<O>F  
; vWJOvM2  
D`.\c#;cN  
单张汇票sola of exchange||sole of exchange Yfs eX;VX  
#T`1Z"h<  
|%3>i"Y@AK  
l <Z7bo  
远期汇票usance bill||bill at usance !ZCxi  
|S]fs9  
iV\*7  
o$7UWKW8  
长期汇票long bill -$@'@U  
3RcnoXX_  
uaCI2I  
:3J`+V}9;  
短期汇票short bill ~(`MP<  
E>2AG3 )  
8|+@A1)&4  
j<9^BNl  
逾期汇票overdue bill XB:E<I'q!3  
}?O>.W,/  
[<Mls@?  
9o]!D,u8=5  
宽限日期days of grace }wJH@'0+  
qS ggZ0*  
gh `_{ l  
,Hp7`I>/  
电汇telegraphic transfer (T.T) hVJ}EF 0  
^(BE_<~   
r $YEq5  
?f! &M  
邮汇postal order||postal note (Am.)||post office order||money order >{Xyl):  
(S6>^:;=~  
n*#HokX  
&k`lb kq  
本票promissory note (P/N) bZj5qjl`x  
+]~}kvk:  
z$(`{ o%a  
*w6F0>u  
押汇负责书||押汇保证书letter of hypothecation wX!0KxR/Z  
u_o] \D~  
ogV v 8Xb  
VmXXj6l&  
副保||抵押品||付属担保物collateral security SxkY ;^-U  
Le,;)Nd  
4]xD-sc  
M`)3(|4  
担保书trust receipt||letter of indemnity Oz "_KMz  
v9#F\F/  
!?K#f?x<?  
tvUCd}  
承兑||认付acceptance I-Am9\   
e Dpt1  
{rygIl{V  
YjPj#57+  
单张承兑general acceptance 3wPUP+)c7  
c68,,rJO]i  
}1.'2.<Y  
[LV>z  
有条件承兑qualified acceptance [?XP[h gd  
Ak3V< =gx  
C[><m2T  
/8"rCh|m-  
附条件认付conditional acceptance ^pqJz^PO.  
FgR9$ is+  
:g+ wv}z  
FU)=+m  
部分认付partial acceptance   ih : XC  
    
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