论坛风格切换切换到宽版
  • 4132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。   LxWd_B  
会计报表statement of account !J@!2S 9  
E>5p7=Or;"  
:O&jm.2m  
BAvz @H  
往来帐目account current PrfG  
PP!-*~F0Jr  
`[}X_d 1A  
Z1 ($9hE>  
现在往来帐||存款额current accout L{r4hL [  
*2vp2xMA@  
W,80deT  
0T(+z)Ki  
销货帐account sales zd!%7 UP  
n= $ne2/  
(jyufHm  
/5L\:eX%  
共同计算帐项joint account J}8p}8eF,  
FAM:; F30  
E11C@%  
UmGKj9u  
未决帐项outstanding account HYT~AO-!  
6`7bk35B  
`T1 bY9O.  
u=]*,,5<  
贷方帐项credit account||creditor account q I~*G3  
-Hw3rv3o  
:X-S&S X0  
:wg=H  
借方帐项debit account||debtor account 8 qw{ e`c  
c[ 0`8s!  
(^g XO  
uCuB>x&  
应付帐||应付未付帐account payable w >2G@  
7 wEv`5  
0MxK+8\y  
%+|sbRBb  
应收帐||应收未收帐account receivable ybFxz  
h. ftl2>  
Z^4+ 88  
kRX?o'U~C  
新交易||新帐new account #s\kF *  
b30Jr2[  
<`; {gX1  
nIfAG^?|*  
未决帐||老帐old account !V/\_P!I  
L1(-xNUo_i  
p19@to5l  
]a~sJz!  
现金帐cash account n4+q7  
=GF=_Ac  
:@-yK8q's  
aD'Ax\-  
流水帐running account i+~BVb  
Y0EX{oxt1  
Xfqin4/jC  
6hYz^}2g  
暂记帐||未定帐suspense account M | "'`zc  
;i?2^xe^~c  
2;:p H3  
a9{NAyl<oo  
过期帐||延滞帐overdue account||pastdue account u "k< N|.3  
HKT, 5  
ZOa|lB (,  
{y6h(@I8\  
杂项帐户sundry account &V (6N%A^U  
s>L.V2!$0  
&V <f;PF(I  
GQ@mQ=i  
详细帐单||明细表detail account .lP',hn  
H2 #o X  
G bclu.4  
;l @lA)i  
呆帐bad account ,3f>-mP  
YCxwIzIR  
:0 n+RL*5  
IHd W!q  
会计项目title of account `t)9u^[<(  
G&1bhi52  
QdQ1+*/+U  
@Bhcb.kbq  
会计薄||帐薄account-book YOGj__:  
#m?)XB^_  
>jIn&s!}  
W9tZX5V1  
营业报告书||损益计算表account of budiness||business report z5M6  
O]@#53)Tz  
$,, PF/N8c  
vFntzN>#  
借贷细帐||交验帐account rendered >&S}u\/  
m<>BxX  
=|IlORf<  
*. |%uf.  
明细帐account stated AzXLlQ  
kV?fie<\)  
*w*>\ZhOm  
|%XTy7^a  
与…银行开立一户头to open an account with MSvZ3[5Io  
.|R4E  
p2t0 4p!  
QNU~G3  
与…银行建立交易to keep account with &U|c=$!\  
p5or"tK  
EXVZ?NG  
2y^: T'p  
继续记帐to keep account q: FhuOP  
~BJE~  
Z*mbhod  
-X$EE$:  
与…有交易to have an account with |w{Qwf!2  
S}% z0g<  
h^tCF=S  
*1 `X}  
作成会计帐||有往来帐项to make out an account with 0,ryy,2  
,jis@]:  
jD9u(qAlH  
lN g){3  
清算||清理债务to make up an account ~r8 <|$;  
fy"}# 2  
b}0h ()v  
4y7_P0}:B  
清洁帐目||与…停止交易to close ones account with 1a{3k#}  
Fk3(( n=  
A<)n H=G&  
EyPJ Jc8  
结帐to close an account l| gi2~ %Y  
zQY ,}a  
70R6:  
klm>/MXI`  
清理未付款to ask an account||to demand an account g3NUw/]#  
(=7"zE Cq#  
5>f"  
ANu>*  
结清差额to balance the account with m- <y|3  
.@OQ$ D<  
23^>#b7st  
a#r{FoU{M8  
清算to settle an account||to liquidate an account||to square an account VmPh''Z%-  
T@yQOD7  
FJ~d&L\l  
)x/#sW%)  
审查帐目||监查帐目to audit an account R~oJ-} iYX  
;(`bP  
*GE6zGdN  
d[3me{Rs  
检查帐目to examine an account mv8H:T  
'1b 1N5~  
xc}[q`vK  
N { oVz],  
转入A的帐户to charge the amount to As account a`w=0]1&*  
=figat  
oa"Bpi9i  
I8J>>H'#A  
以计帐方式付款to pay on account S#C-j D  
Zio! j%G  
wz:e\ !  
Bzwll  
代理某人||为某人on ones account||on account of one ,ZJ}X 9$<  
Cst1nGPL  
F-|DZ?)k5  
G=17]>U  
为自己计算||独立帐目on ones own account _r3Y$^!U  
]w6 F%d  
.euA N8L  
K _VIk'RB  
由某人收益并负风险on ones account and risk||for ones account and risk $m GzJ4&  
C<^i`[&P$  
tB>!1}v  
^;PjO|mD Z  
由某人负担for ones account||for account of one Q*#Lr4cm{  
fW2NYQP$:  
7Fo^ :"  
C:Rs~@tl  
按某人指示||列入某人帐户by order and for account of one U!|)M  
uZn_*_J!  
@QmN= X5  
lF(v<drkB  
列入5月份帐目for May account qA7,txQ:  
C%yH}T\s  
#(614-r/  
GqCBD-@4v.  
编入某中帐项下to pass to the account of||to place to the account of d {U%q d  
/W,hOv  
_oc6=Z  
8X`DFeJ  
寄出清算书to send in an account||to send in render an account r[Pp[ g-J  
zy$jTqDH  
n`Pl:L*kG  
85&7WAco"B  
支票薄cheque book _\+]/rY9o  
 }cMkh  
j%'2^C8  
QY)p![6Fj  
支票陈票人cheque drawer =a,qRO  
MS""-zn<  
Cty{   
H1U$ApD  
持票人cheque holder F*U(Wl=  
kfas4mkc  
s*g qKQ;  
ir .RO7f  
不记名支票cheque to bearer||bearer cheque ,4"N7_!7  
2EM6k|l5  
 ri4z^1\  
?=Ceo#Er  
记名支票||认人支票cheque to order afX|R  
`$jun  
yrEh5v:  
E}9wzPs  
到期支票antedated cheque k ?KJ8  
YNV, dKB  
Y({ R\W|  
e]1'D  
未到期支票postdated cheque 5;KJ0N*-  
L3\#ufytb  
(Nc~l ^a  
xRc+3Z= N  
保付支票certified cheque W6>t!1oO+  
'v<v6vs  
3\}u#/Vb  
A^).i_&#  
未获兑现支票,退票returned cheque _(g0$vRP~  
v*Gd=\88  
F&!vtlV)  
yC$m(Y12FN  
横线支票crossed cheque FW8Zpr!u  
tx d0S!  
~ 3M4F^  
1LS1 ZY  
普通横线general crossing X7-*`NI^  
=cV|o]  
/v9qrZ$$  
} .045 Wuu  
特别横线special crossing ;8PO}{rD  
GFLat  
*_I`{9~'  
!0lk}Uzkh  
空白支票blank cheque W2rd [W  
#b*4v&<  
.g}N@  
M7?ktK9`ma  
失效支票,过期支票stale cheque 5QK%BiDlr  
o}QP+  
',g%L_8Sq  
"9'3mmZm=?  
普通支票open cheque J|{50?S{^  
OR6vA5J  
AJ6l#j-  
rM.Pc?Z  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount h(y Fr/  
\{ | GK  
#pPOQv:~  
"{vWdY|"  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges +&)/dHbL`]  
P\K#q%8  
=&08s(A  
0IqGy}+VU  
支票换现金||兑现to cash a cheque (${:5W  
}=v4(M`%  
V-#JV@b  
IrZ\;!NK  
清理票款to clear a cheque bv h#Q_  
o_Z 9\'u  
X<IW5*   
}0\SNpVN  
保证兑现to certify a cheque Kkovp^G  
'z,kxra|n  
%dnpO|L  
]QR]#[Tn'  
填写支票数额to fill up a cheque `},:dDHI  
uQH]  
i|z=WnF$&  
@yb'h`f]  
支票上划线to cross a cheque k0=!%f_G!  
U[3w9  
Xj+_"0 #  
]Xa]a}[uE  
开发支票to make out a cheque :Ef!gpS}?R  
.S|T{DMQ[  
_Ycz@Jn  
i JhieNn  
签发支票,开立支票to draw a cheque||to issue a cheque nI?*[y }  
~Yc ~_)hD  
GC# [&>L  
Tv7W)?3h  
透支支票to overdraw a cheque yNfj-wM  
!VIxEu^ke  
@1'OuX^  
SaGI4O_\s  
背书支票to endorse a cheque |)To 0Z  
~SBW`=aP}  
H +I,c1sF  
ZiY2N*,VO  
请付票款||清付票款to pay a cheque||to honour a cheque XGR63hXND  
D3aX\ NGP  
$]#8D>E&  
[dLc+h1{B  
支票退票to dishonour a cheque G3|23G.~)(  
vcy1itY  
KL?<lp"  
bj0HAgY@  
拒付支票to refuse a cheque [V_mF  
Y_faqmZ 9]  
0_je@p+$  
9$v\D3<Z  
拒付支票to stop payment of a cheque }Y.@:v j  
VB  |k  
2u_=i$xW  
W:n\,P  
提示要求付款to present for payment 3F;0a ;[  
l2W+VBn6  
VJK4C8]  
bny@AP(CY+  
见票即付持票人payable to bearer Bi fI.2|  
NM9ViYm>P  
"Vc|D (g  
M.5F|7  
支付指定人payable to order E l.eK9L  
`::j\3B&Y-  
/oe0  
C`Vuw|Xl  
已过期||无效out of date||stale Kg2@]J9m  
nUONI+6Z/  
rA<J^dX=C  
</<z7V,{  
请给出票人R/D||refer to drawer 6k,@+ @]t.  
H"pYj  
)N{PWSPs  
~qb?#IY]`  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Jt8M;Yk  
oKSW:A  
n$j B"1  
ArX*3  
文字与数字不一致words and figures differ ZPM7R3%V)z  
Y uZ  
coaJDg+  
-$s1k~o  
支票 zXGI{P0O  
0=`aXb-  
时间已过account closed rf$[8d  
P K?}hz  
ZQz;EV!  
<C"}OW8  
更改处应加盖印章alterations require initials ( #je0ES  
+f]I7e:qp  
:1iXBG\  
QKz2ONV=)  
R'K /\   
mMhe,8E&  
时间已过effects not cleared ?1]B(V9nBq  
3kJSz-_M  
_["97>q  
*=E4|>Ul,  
停止付款payment stopped 5hCfi  
YR l4?}r2  
JLyFk V/  
T?__  
支票毁损cheque mutilated jS/$ o?  
q|D*H9[ke  
a~tBgy+9  
~}~ yR*K%  
汇款||寄钱to remit||to send money B;{sr'CP  
d7c m?+  
v g tJ+GjN  
;rF:$37^  
寄票供取款||支票支付to send a cheque for payment iN`L*h  
S 1Ji\  
Q([g1?F9*  
FUPJ&7+B  
寄款人a remitter VKrKA71Z~  
VxAR,a1+n  
{24Pv#ZG#^  
3^ &pb  
收款人a remittee b;|^62  
]Otl(\v(h  
p/s5[>N  
}S&SL)  
国外汇票foreign Bill 9=~jKl%\vJ  
]zK} X!  
F{<r IR  
~RE`@/wQ]  
国内汇票inland Bill R ?\8SdJ  
Vk~}^;`Y  
|y=D^NTG  
r>q`# ~  
跟单汇票documentary bill 4]8PF  
7~`6~qg.  
I`KN8ll  
eS Fmx  
空头汇票accommodation bill IWpUbD|kC  
WCWBvw4&"{  
XJOo.Y  
TT&!WbA-Hk  
原始汇票original bill A><%"9pZ  
!p9F'7;Y<  
eaiz w@N  
z?YGE iR/}  
改写||换新票据renewed bill cRfX  
>"nk}@  
y.oJzU[p%  
Y2D) $  
即期汇票sight bill||bill on demand C,z]q$4  
W]*wxzf!5z  
YGn:_9  
rC*nZ*  
…days after date||…days after date…日后付款 4-n.4j|  
3 \WdA$Wx  
;~q)^.K3  
?%0i,p@<  
…months after date||…months after date…月后付款 !c`1~a!  
r#~6FpFVK^  
a:]yFi:Su  
=UP)b9*h  
见票后…日付款…days after sight||…days sight hP#&]W3:  
 JuI,wA  
f3h9CV  
J/*[wj  
见票后…月付款…months after sight||…months sight nBj7Q!lW  
bcE DjLXq  
wIiT :o  
_0`O}  
同组票据set of bills \^:f4ZT  
: R&tO3_F  
Ywr{/  
?k?Hp:8?=  
单张汇票sola of exchange||sole of exchange yI;Qb7|^  
n#fg7d%  
P$QfcJq&c*  
2gv(`NKYE  
远期汇票usance bill||bill at usance zBR]bk\  
pQhv3F  
, $=V  
C!P6Z10+j  
长期汇票long bill DQ}]'*@?  
(TQXG^n$gY  
"8X+F%  
+Lr0i_al  
短期汇票short bill Tk:y>P!%a  
 x1et,&,  
h^)2:0#{I  
o_5@R+&  
逾期汇票overdue bill U|QDV16f  
-d~'tt i  
a`uT'g[*  
/_|1,x-Kx  
宽限日期days of grace #]'xUgcE9  
(qr T0D6  
{m?x},  
+1%6-g4 "  
电汇telegraphic transfer (T.T) )qIK7;  
(!(bysi9  
FRW.  
$9~1s/('  
邮汇postal order||postal note (Am.)||post office order||money order qGqu/$bh  
9lxT5Wg  
1DP)6{x  
d w|0K+-PH  
本票promissory note (P/N) ]lY9[~ v  
^q` *!B 9@  
P.:T zk6  
NC}#P< U  
押汇负责书||押汇保证书letter of hypothecation 11sW$@xs 9  
QFYy$T+W  
5PPpX=\  
|*5nr5c_L  
副保||抵押品||付属担保物collateral security K;l'IN"N  
"q .uiz+1:  
!)=o,sVA  
nz\ fN?q  
担保书trust receipt||letter of indemnity a p~Iz  
EiUV?Gvz  
%-Z~f~<?  
\t@ `]QzG:  
承兑||认付acceptance %"zJsYQ!  
d#Ajb  
/(aX>_7jg  
g OM`I+CwT  
单张承兑general acceptance @\?f77O f6  
3#[I _  
z sPuLn9G  
#Au&2_O  
有条件承兑qualified acceptance N3<Jh  
CdO-xL6F  
KoJG! Rm  
f,>i%.  
附条件认付conditional acceptance ?xZmm%JF  
sBnPS[Oo  
8B/9{8  
m5N&7qgp  
部分认付partial acceptance   s_!Z+D$K  
    
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