论坛风格切换切换到宽版
  • 4691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。   N"T+. r  
会计报表statement of account ~zi&u46  
eP6>a7gc  
Tk)y*y  
lBl`R|Gt  
往来帐目account current Rzw}W7zg[  
/:l>yKI+~  
'(=krM9;  
*r=6bpi  
现在往来帐||存款额current accout  $33wK  
ZfoI7<?33  
zK?[6n89f  
A+>+XA'  
销货帐account sales ONg_3vD{  
!Vy/-N  
z;D[7tT  
8H;yrNL  
共同计算帐项joint account p%8y!^g  
kowBB0   
1ih|b8)Dn  
1#6c sZW5  
未决帐项outstanding account 4; y*y tY*  
@}qMI   
?$%#y u#.  
iU5M_M$G  
贷方帐项credit account||creditor account (6!W8x7  
"cj6i{x,~w  
vT)FLhH6*  
uL`_Sdjw  
借方帐项debit account||debtor account 7;5SK:X%dm  
]9F$/M#  
$zKf>[K  
274F+X  
应付帐||应付未付帐account payable vjmNS=l  
"`s{fy~mV  
w`x4i fZ0q  
7\HjQ7__  
应收帐||应收未收帐account receivable tP^2NTs%]  
_ 5n Lrn,~  
IN~Q(A]Z%  
)T&ZiHIJ3  
新交易||新帐new account N6EG!*  
I82GZL  
"w7wd5h  
gLy1*k4  
未决帐||老帐old account !59u z4  
~U}0=lRVS  
B OKY X  
9#cPEbb~  
现金帐cash account clyZD`*  
%=e^MN1  
N3"O#C  
n%X5TJE  
流水帐running account z>}H[0[#  
wN Mf-~  
)jm!bR`  
&!N9.e:-]  
暂记帐||未定帐suspense account Z}$wvd  
yzWVUqtXm  
WstX>+?'  
Q!.JV. (  
过期帐||延滞帐overdue account||pastdue account ecvQEK2L  
#:[^T,YD0  
3'2>3Y/7Bb  
a!guZUg6  
杂项帐户sundry account Op<,e{[]  
xe`SnJgA  
JP{Y Q:NF  
` "Lk@  
详细帐单||明细表detail account Z@(m.&ZRx  
46 [k9T  
efN5(9*9R  
y8%QS*  
呆帐bad account tqk^)c4FF(  
6 9+Pf*  
CT{mzC8  
;x,yGb`  
会计项目title of account :yxP3e%rp  
V10JExsJ  
[jnA?Ge:  
*jCHv  
会计薄||帐薄account-book 1EiSxf  
03Uj0.Z|7  
; suY  
W>y >  
营业报告书||损益计算表account of budiness||business report kltorlH  
BK]5g[   
fD3>g{  
aE(DNeG-H  
借贷细帐||交验帐account rendered >lkjoEVQ  
2=,O)g  
k|4}Do%;  
)6b`1o! 7  
明细帐account stated # KUN ZW  
SDu%rr7sQ  
N1fPutl$a  
UX24*0`\~  
与…银行开立一户头to open an account with Uc<BLu;  
r;~7$B)  
|BEoF[1  
@+>t]jyz  
与…银行建立交易to keep account with F]GX;<`  
U+G8Hs/y  
Y>2oU`ly,  
o%E-K=a  
继续记帐to keep account [hJ ASX9  
^6@6BYf)  
m^$KDrkD  
* `3+x  
与…有交易to have an account with )0o|u>  
|U`A So  
*RD<*l  
@yNCWa~N  
作成会计帐||有往来帐项to make out an account with $Zn>W@\  
9]gV#uF  
h'B0rVQia>  
mXT{c=N)w  
清算||清理债务to make up an account J3 xi5S  
?$@E}t8g\  
6m0- he~  
=zW`+++3  
清洁帐目||与…停止交易to close ones account with _};T:GOT  
%Vb~}sT:  
>p29|TFbV  
5Z>+NKQ  
结帐to close an account vhrURY.  
_b! TmS#F1  
ts &sr  
Og1Hg B3v  
清理未付款to ask an account||to demand an account o4H'  
OzV|z/R2'  
ua!RwSo  
3oC ^"7 23  
结清差额to balance the account with ow9Vj$m  
_| >bOI  
wKE}BO >  
_SrkR7  
清算to settle an account||to liquidate an account||to square an account Z8:'_#^@a[  
;y.<I&  
& &:ZY4`  
~}Z'/ zCZf  
审查帐目||监查帐目to audit an account Lpk`qJ  
pnGDM)H7  
`aL4YH-v  
3J[ 5^  
检查帐目to examine an account eY\!}) 5  
YR.f `-<Z  
Lf+3nN  
\eCQL(_  
转入A的帐户to charge the amount to As account  s x)x7  
S~ZRqL7Z O  
ogJ>`0 +J  
G3D!ifho.#  
以计帐方式付款to pay on account *40Z }1ng  
 L{u1_  
cJ#%OU3 p  
SXRND;-W8  
代理某人||为某人on ones account||on account of one $ItPUYi";  
GE#LcCa  
l)qGG$7$  
GD<pqm`vVY  
为自己计算||独立帐目on ones own account H8$";T(I  
@l?2",  
,QHn} 3fW  
W C3b_ia  
由某人收益并负风险on ones account and risk||for ones account and risk |dqvv  
Y#fiJ  
A[N>T\  
0hX@ta[Up  
由某人负担for ones account||for account of one .KxE>lJbqM  
'p4b8:X  
UpqDGd7M  
"yPKdwP  
按某人指示||列入某人帐户by order and for account of one B:tGD@  
MJ~)CiKgN  
,CjJO -  
!gG\jC~n  
列入5月份帐目for May account b* o,re)Dj  
6N'HXL UlQ  
l( ?Yx  
YbE1yOJ&m  
编入某中帐项下to pass to the account of||to place to the account of hionR)R4  
ybVdWOqv  
u^uo=/  
0 = - D  
寄出清算书to send in an account||to send in render an account q pFzK  
6T=zHFf~  
KDy:A>_ G"  
Vr<ypyC  
支票薄cheque book AV?<D.<  
{bPcr hB  
-~imxPmZ  
*!x/ia9  
支票陈票人cheque drawer bHH=MLZR:  
 P7 p'j  
o)IcAqN$H  
AZadNuL/  
持票人cheque holder Ab f=b<bu  
Ld YaJh~h  
8v']>5S]#  
IXmO1*o@  
不记名支票cheque to bearer||bearer cheque Is !DiB  
od~`q4p1(-  
Qt syMm  
=Pg u?WU@  
记名支票||认人支票cheque to order R7!^ M  
<jRs/?1R  
9@|X~z5E  
=AJ I3 'x  
到期支票antedated cheque \|9KOulr  
r.;(Kx/M  
@X6|[r&Z  
@OPyT  
未到期支票postdated cheque QZ54Osdl  
#%g~fh  
MF^I] 7_  
';?b99  
保付支票certified cheque dSBW&-p  
A4W61f  
{bvm83{T  
JSQ*8wDcl  
未获兑现支票,退票returned cheque U-EX)S^T[{  
C&ivjFf  
g1`/xJz|  
g$ *V A} s  
横线支票crossed cheque nNff~u )I  
W[3)B(Vq<E  
^ok;<fJ  
6'6@VB  
普通横线general crossing = pS\gLQu  
'yM)>]u"  
l@om2|B  
M(' cG  
特别横线special crossing S:"t]gbF =  
2JYt.HN  
-ijQT B  
oa?eK  
空白支票blank cheque _k@{> ?(a  
tnmuCz  
Mr(~ *  
B"I> mw  
失效支票,过期支票stale cheque VPTT* a`  
,&HZvU&  
?WX&,ew~  
w%k)J{\  
普通支票open cheque Al`[Iu&  
sy` : wp  
k852M^JP  
z~xN ]=  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount v;;X2 a1k  
(;a O%  
[,a O*7 N  
rQ'tab.,]  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 5@Q4[+5&_  
%f&(U /  
?Y'S /  
z[S,hD\w  
支票换现金||兑现to cash a cheque .>?["e#,  
T}[W')[s  
8y!fqXm%)  
_A)<"z0E  
清理票款to clear a cheque /)de`k"  
C<fNIc~.  
K. R2)o`  
+c\s%Gzrh  
保证兑现to certify a cheque (`18W1f5W  
S_:(I^  
fu=}E5ScK  
RQU5T 2,  
填写支票数额to fill up a cheque &u"*vG (U[  
1 qUdj[Bj  
Oyq<y~}  
S/d})8~.  
支票上划线to cross a cheque 6EK+]0  
nHKEtKDd  
Xx|&%b{{r  
z[v5hhI)4  
开发支票to make out a cheque n/@/yJ<EFi  
B;;D(NH  
''BP4=r5 n  
~~zw[#'  
签发支票,开立支票to draw a cheque||to issue a cheque `z` `d*_  
hDlk! #*  
YC=BP5^  
;*W]]4 fy  
透支支票to overdraw a cheque qW7"qw=   
kM3BP& 3m1  
Sc6wC H  
h0.Fstf]  
背书支票to endorse a cheque `6mHt6"h  
t48(GKF  
P>@`hZ9 o  
c(#`z!FB  
请付票款||清付票款to pay a cheque||to honour a cheque EJWMr`zdn  
6eDIS|/  
N@MeaO  
`8dE8:# Y  
支票退票to dishonour a cheque N^ D/}n  
fSqbGoIQ  
M+hc,;6  
RaU.yCYyu  
拒付支票to refuse a cheque Km <Wh=  
J82{PfQ"  
(C-z8R Z6  
uAjGR  
拒付支票to stop payment of a cheque : l>Ue&  
(v  4  
=|U2 }U;  
uCu,'F,6Y  
提示要求付款to present for payment ==XP}w)m  
|O 4A+S  
J.<%E[ z  
"{x~j \<  
见票即付持票人payable to bearer oyr2lfz*  
99ha /t  
5R=lTx/Hj  
rp'fli?0e  
支付指定人payable to order d(@ A  
phc1AN=[E  
g?>AY2f[5  
b f74 "  
已过期||无效out of date||stale <Y#R]gf1  
xapkhIW2\  
7%E1F)%  
i `>X5Da5  
请给出票人R/D||refer to drawer DYWC]*  
<{ ) 4gvH  
Mt YP3:  
W1@;94Sb~  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Vd?v"2S(9  
R82Y&s;  
pt4xUu{  
R{[Q+y'E  
文字与数字不一致words and figures differ ^z^>]Qd  
'.K,EM!-~h  
KvD$`"L/CT  
N/%#GfXx  
支票 *.*:(7`  
^J RTi'v  
时间已过account closed UeICn@)\y  
eurudl  
;yZ N "r  
o(``7A@7a  
更改处应加盖印章alterations require initials g \-3c=X  
(Z$6J Nkz  
xI<dBg|]+  
WsV3>=@f  
]T51;j'48  
jkP70Is  
时间已过effects not cleared - X_w&  
_Y|kX2l S@  
"B }08C,?  
Dgm%Ng  
停止付款payment stopped yo.SPd="Vx  
{^f0RGJg9  
vQ/\BN  
h(8;7} K  
支票毁损cheque mutilated Yy)a,clZ*$  
 1hviT&  
/a(zLHyz)  
]= NYvv>H  
汇款||寄钱to remit||to send money c_q+_$t  
8e@JvAaa$  
n`}&, UA$4  
N1!5J(V4  
寄票供取款||支票支付to send a cheque for payment 9-Qtj49  
8@aS9 th$  
L%d?eHF  
? 03Zy3 /  
寄款人a remitter \z`d}\3( R  
~|9LWp_  
^.C X6%  
]2%P``Yj  
收款人a remittee DP_Pqn8p&M  
'q'Y:A?,  
ptv 4v[gQ  
ZY!pw6R1>*  
国外汇票foreign Bill V3W85_*  
i`aG  
j$|C/E5?  
(bt]GAxb1  
国内汇票inland Bill D:ugP ,  
,:(leWeA9  
?+O|mX}`-  
7=.VqC^  
跟单汇票documentary bill I A`8ie+  
&8AS=v  
HCIF9{o1j>  
/Z " 4[  
空头汇票accommodation bill ]XG n2U\  
4D8yb|o  
C)96/k  
70 UgKE  
原始汇票original bill FFeRE{,  
*@arn Eu  
=P;;&j3Z  
:ZfUjqRE  
改写||换新票据renewed bill xnQGCw?S&}  
gZEA;N:H%<  
8*#][ wC2  
N^yO- xk  
即期汇票sight bill||bill on demand UVCMB_T  
06@0r  
D^s0EW- E  
fd"~[ z[  
…days after date||…days after date…日后付款 :z} _y&]  
N" x\YHp  
) .-(-6=R  
dezL{:Ya  
…months after date||…months after date…月后付款 Fl+tbF  
#8f"}>U9.,  
khN:+V|  
Rf(x^J{  
见票后…日付款…days after sight||…days sight ,o>pmaoLs  
mERZ_[a2  
/-K dCp~  
"4k=(R?  
见票后…月付款…months after sight||…months sight 1xdESorX(  
%cr]ZR  
aHPSnB&  
?tC}M;~  
同组票据set of bills io Y\8i  
{8Jk=)(md  
KpbZnW}g  
LJNie*  
单张汇票sola of exchange||sole of exchange gj egzKU  
G E~(N N  
+z jzO]8  
1[/$ZYk:  
远期汇票usance bill||bill at usance u};]LX\E  
E #{WU}  
v_ nBh,2  
&X]=Q pl  
长期汇票long bill 'q};L6  
X |1_0  
8/>wgY  
&v auLp  
短期汇票short bill *L4]\wf  
W#Hv~1  
{c\oOM<7  
,'1Olu{v[s  
逾期汇票overdue bill Gx  h~  
Y0L5W;iM  
D=82$$  
@1/}-.(n  
宽限日期days of grace H7tQ#  
"\zj][sL  
5<)gCHa  
6h:?u4  
电汇telegraphic transfer (T.T) PX69   
6N %L8Q  
} KD7 Y  
K?FX<PT  
邮汇postal order||postal note (Am.)||post office order||money order Qw6KX#n  
JhhU g  
*m| t =9E  
f1CMR4D  
本票promissory note (P/N) PV]k3&y  
i!.I;@  
(N*<\6kr  
@tE&<[e  
押汇负责书||押汇保证书letter of hypothecation N o_$!)J.  
QWz Op\+  
C"U[ b%  
s0 \f9D  
副保||抵押品||付属担保物collateral security ebO`A2V'(  
yBPt%EF  
409x!d~it  
1Es*=zg  
担保书trust receipt||letter of indemnity -40'[a9E  
r sX$fU8  
a+YR5*&[OO  
7Ykj#"BZ  
承兑||认付acceptance aDN6MZM  
>/!7i3Ow-  
F=-uDtQ <N  
Z^'?|qFj!  
单张承兑general acceptance ~),;QQ,  
KdOh'OrT9.  
H})Dcg3  
_C< 6 349w  
有条件承兑qualified acceptance RjR&D?dc  
Ism^hyL  
 !fQJL   
4T-,'P{?  
附条件认付conditional acceptance .%x"t>]  
Sc;iAi (  
^eT  DD  
)K>Eniou  
部分认付partial acceptance   laUu"cS  
    
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