论坛风格切换切换到宽版
  • 4532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。   ZU5hHah.t  
会计报表statement of account b~z1%?  
n'K,*  
8 W79  
-$>R;L  
往来帐目account current ^/U-(4O05*  
T32C=7  
k7'_  
aTxss:7]  
现在往来帐||存款额current accout $<OX\f%  
$_onSYWr  
:dc>\kUIv  
)k&<D*5s  
销货帐account sales  mR)Xq=  
RQ;pAO  
An{`'U(l  
YAYPof~A$l  
共同计算帐项joint account >,yE;zuw  
%4*-BCP  
 olB?"M=H  
. K s%ar  
未决帐项outstanding account T@ (MSgp9  
%wzDBsX  
 ?%Hj,b  
-W38#_y/\  
贷方帐项credit account||creditor account E_[|ZrIO&*  
?);6]"k:3  
~oWCTj-  
B4Ko,=pg  
借方帐项debit account||debtor account JR] /\(  
0K<y }  
x1VBO.t=*  
roSdcQTeT  
应付帐||应付未付帐account payable Uus%1hC%a  
 >\6Tm  
% P .(L  
<=[,_P6|  
应收帐||应收未收帐account receivable "%ou'\}  
VRV*\*~$  
va 7I_J   
4 ;ybQ  
新交易||新帐new account W5z<+8R  
$a.fQ<,\X  
W6%\Zwav?)  
Fjch<gAofS  
未决帐||老帐old account 5tfD*j n  
5#|D1A  
gT8Q:8f:  
. 7*k}@k  
现金帐cash account {BPNb{dBKr  
OCHjQc  
{| ~  
7~&  
流水帐running account mUSrCU_}  
rH Y SS0*3  
r{2V`h1/|  
T-,T)R`R  
暂记帐||未定帐suspense account $]LhE:!G  
ggn C #$  
T6mbGE*IeE  
R. :~e  
过期帐||延滞帐overdue account||pastdue account 0> {&8:  
T1$=0VSEa+  
v3\ |  
'^mCLfo0}  
杂项帐户sundry account )bqSM&SO  
8k[=$Ro  
5>CmWMQ  
 \EI<1B  
详细帐单||明细表detail account n92*:Y  
H#/ #yVw  
8`g@ )]Iy  
im,H|u_f4  
呆帐bad account *~Y$8!ad  
}SD*@w  
 #dO8) t  
J:D{5sE<|  
会计项目title of account AUk-[i  
+;#z"m]  
)WWqi,T}  
X 8/9x-E_  
会计薄||帐薄account-book 7+]+S` p  
2bv/ -^  
=:fN  
4C:-1gu7  
营业报告书||损益计算表account of budiness||business report |NMf'$  
srL|Y&8p  
/FJ.W<hw  
r,cz yE/  
借贷细帐||交验帐account rendered "%zb>`1s  
, B90r7K:  
OkNBP 0e}  
3[{RH*nHD  
明细帐account stated RKi11z  
b;;mhu  
jK(]e iR$S  
LC>bZ!(i#  
与…银行开立一户头to open an account with bT>1S2s  
s2Rg-:7  
4 * n4P  
W^e"()d/Z  
与…银行建立交易to keep account with ;9&#Sb/  
3* (w=;y  
XfZ^,' z   
<Jc :a?ICe  
继续记帐to keep account kO3N.t@n  
(_0r'{`  
'G)UIjl  
HuI?kLfj\  
与…有交易to have an account with qrr[QEFW  
N+N98~Y`P  
F`Ld WA  
%|izt/B  
作成会计帐||有往来帐项to make out an account with Hd_W 5R  
w;p~|!  
TC* 78;r  
"/k TEp  
清算||清理债务to make up an account b[/uSwvi  
gm8FmjZtf  
']&rPv kL  
x=I|O;"><  
清洁帐目||与…停止交易to close ones account with `b:yW.#w3l  
w7E7r?)Wl|  
Ze.\<^-t  
bXNM.K  
结帐to close an account o4t6NDa  
~PZIYG"D  
.,*68S0k7  
DG-XX.:z  
清理未付款to ask an account||to demand an account H&*KpOL  
rtn.^HF  
WKvG|YRDq  
JwNB)e D  
结清差额to balance the account with M5Q7izM  
Q!R eA{  
elDt!9Pu  
$6DA<v^=z  
清算to settle an account||to liquidate an account||to square an account s&)>gE\  
j3Ps<<eA  
Sg+ 0w7:2  
NpAZuISD!  
审查帐目||监查帐目to audit an account i"RBk%  
(x!Tb2mlk  
H"vkp~u]I  
a,ZmDkzuv  
检查帐目to examine an account lL;SP&  
p0sq{d~  
MO%kUq|pg  
\r`><d  
转入A的帐户to charge the amount to As account "CY#_)  
`G_k~ %  
ZW@%>_JR]  
= P@j*ix  
以计帐方式付款to pay on account J ?^R 1  
;6655C  
:G[6c5j|V  
AD>X'J u8  
代理某人||为某人on ones account||on account of one $d\>^Q  
O.z\ VI2f  
"n%0L4J  
krMO<(x+  
为自己计算||独立帐目on ones own account vw)lD9-"  
^_ST#fFS  
zEy,aa :M  
(RU\a]Ry  
由某人收益并负风险on ones account and risk||for ones account and risk tl"?AQcBR  
x2h5,.K  
cnraNq1  
C )J@`E  
由某人负担for ones account||for account of one PHR:BiMZ  
@;t6Slc"~  
B&rw R/d  
/8Ru O  
按某人指示||列入某人帐户by order and for account of one x%RG>),U  
bmQ-5S E  
b <z)4  
jz$ ]"\G#  
列入5月份帐目for May account 6%a:^f]  
^_c6Op<F  
!]C=5~B BI  
T)o>U &KNP  
编入某中帐项下to pass to the account of||to place to the account of +)ba9bJ|  
,X}Jpi;/  
{$QkerW3  
n5+Z|<3)  
寄出清算书to send in an account||to send in render an account Pr'Ij  
S!8gy,7<J  
`e4gneQY  
i `^[_  
支票薄cheque book l4$Iv:  
*!MMl]gU?  
:r4o:@N'  
{1;R&  
支票陈票人cheque drawer ;~-M$a }4  
y$y!{R@   
+SNjU"x  
O9ar|8y  
持票人cheque holder "cz'|z`  
Mq jdW   
v3b +Ddp  
H>]A|-rG#  
不记名支票cheque to bearer||bearer cheque '!<gPAVTzV  
5@_kGoqd  
@!Rklhb  
 P0 9f  
记名支票||认人支票cheque to order }D[j6+E  
T#.pi@PF>  
=K <`nF0 w  
\b*z<Odv  
到期支票antedated cheque n7/>+V+  
\l1==,wk  
Zo< j"FG  
K05U>151  
未到期支票postdated cheque M(?0c}z  
%J L P=(  
G@zJf )u}  
2( U;{;\n*  
保付支票certified cheque d_ 7hh  
] @:x<>  
ck YT69U  
JbAmud,  
未获兑现支票,退票returned cheque `\$EPUM  
$wC'qV *  
$`[TIyA9!  
x c]#8K  
横线支票crossed cheque m5v I S  
0X:$ASocU  
[@_W-rA  
>hY.F/[  
普通横线general crossing 1:!H`*DU&  
MK(~  
#$ 4g&8  
3EHB~rL/C  
特别横线special crossing %j@@J\G!  
tl; b~k  
=!\Y;rk  
GOOm] ]I  
空白支票blank cheque E=V p%08(  
waU2C2!w  
]$=#:uf  
k [LV^oEg  
失效支票,过期支票stale cheque 8S7#tb@3  
^J;rW3#N8  
m}7Nu  
6Yl+IP];i  
普通支票open cheque {isL<  
YmCu\+u  
'Y.6sB  
'&nQ~=3  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount  |nfMoUI  
~1{ppc+  
m%=*3gH]&  
1m5*MY  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges [+_>g4M~%  
"n_X4e+18P  
u 7 :Iv  
bjo} 95  
支票换现金||兑现to cash a cheque dI|D c  
D^gS.X^  
%lD+57=  
}|%1LL^pB  
清理票款to clear a cheque 53 -O wjpx  
|Sm/s;&c6  
qtmKX  
B$n1 k 45  
保证兑现to certify a cheque !6x7^E;c  
'/)qI.  
MT7B'hd  
yO}5.  
填写支票数额to fill up a cheque [2Zl '+  
uXk]  
t cO{CI  
Cv}^]_`Q  
支票上划线to cross a cheque Z #T  
B%tWi  
I]DD5l}\  
yRI XUCy  
开发支票to make out a cheque \EsT1aT  
$rlrR'[H  
C$0g2X  
!JyY&D~`  
签发支票,开立支票to draw a cheque||to issue a cheque TkJ[N4'0  
l&}}Io$?@  
N/ f7"~+`  
wJNm}Wf  
透支支票to overdraw a cheque u88wSe<\X  
\ H~zN]3^  
zg H(/@P  
V$sY3,J7A%  
背书支票to endorse a cheque @Ns[qn;9  
WN<g _8QR  
|JP19KFx'B  
*yaS^k\  
请付票款||清付票款to pay a cheque||to honour a cheque 1`YU9?  
JXM]tV   
FJ-H ;  
&w#!   
支票退票to dishonour a cheque tc<uS%XT4^  
[:FiA?O]  
u*TC8! n  
N+h05`  
拒付支票to refuse a cheque !?(7g2NP)  
TS#[[^!S  
:8!RGtn  
pF4Z4?W  
拒付支票to stop payment of a cheque : n QlS  
*8WB($T}  
,wwO0,"y7  
?oFd%|I  
提示要求付款to present for payment ATl?./Tu  
T*f/M  
s4~[GO6>  
i=cST8!8N  
见票即付持票人payable to bearer mL =d E Q  
G$>QH-p  
C+ll A  
3f] ;y<Km  
支付指定人payable to order #3QPcoxa  
IQRuqp KL  
Jsysk $R  
ca{MJz'  
已过期||无效out of date||stale $ [A\i<#  
K5jt(7i  
*y!O\-\S#>  
1|(Q|  
请给出票人R/D||refer to drawer BG+i tyH  
I70c,4_G  
pA ~} _  
jYFJk&c  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p 1'l D  
I I+y  
W &IG,7tr  
y %Q. (  
文字与数字不一致words and figures differ bI55G#1G  
IHni1  
3R3H+W0{  
d_,5;M^k  
支票 Zd6ik&S   
;:fW]5"R  
时间已过account closed |QDoi[ *  
y|2 <Vc  
lPZ(c%P  
D o/R.Mgy*  
更改处应加盖印章alterations require initials _^r};}-}  
kh5a>OX  
x9"Cm;H%  
j#1G?MF  
"XR=P> xk  
 X0VS a{  
时间已过effects not cleared %.Ma_4o Z  
vR!+ 8sy$  
`RL Wr,h  
P>V oA  
停止付款payment stopped Aqmpo3P[+  
*M1GVhW(+  
eQuu\/z*H  
BDB*>y7(  
支票毁损cheque mutilated H648[H[k  
>>y`ap2%V  
!6KX^j-  
6ZqU:^3  
汇款||寄钱to remit||to send money {^WK#$]  
tk&AZb,sP  
; oyV8P$  
2R[v*i^S  
寄票供取款||支票支付to send a cheque for payment >}+{;d  
Q":_\inF  
MJ|tfQwhx  
J~m$7T3Af  
寄款人a remitter 2n:<F9^"  
yQ$irS?  
7q ?ZieR  
.a.H aBBV  
收款人a remittee ye^x>a['  
u? =mh`  
VeGSr  
L4>14D\  
国外汇票foreign Bill ?UtKu  
;@wa\H[3v2  
WH:dcU   
Uwc%'=@  
国内汇票inland Bill )|~& (+Q?]  
ZcN0:xU  
AxH;psj  
A{ +/$7vek  
跟单汇票documentary bill sL$sj|"S  
a*P v^Np-v  
/5NWV#-  
. g#}2 :3  
空头汇票accommodation bill &}"kF\  
dn(!wC]  
^?cu9S3  
gP% <<yl  
原始汇票original bill !j6 k ]BgZ  
TO6 F  
Y& 6jFT_  
QVT0.GzR  
改写||换新票据renewed bill /5,6 {R9  
JHxcHh  
u$\.aWol  
1=5"j]0hY  
即期汇票sight bill||bill on demand ;jzJ6~<  
iC#a+G*N_M  
S5).\1m h[  
]46h!@~aC  
…days after date||…days after date…日后付款 T9yI%;D  
{sw|bLo|+  
6tH}&#K  
+6WjOcu  
…months after date||…months after date…月后付款 f#s6 'g  
o,i_py  
MXA?rjd0  
gq('8*S  
见票后…日付款…days after sight||…days sight 4e#g{,  
@/#G2<Vp1  
zJXZ0yRT  
,a5q62)q  
见票后…月付款…months after sight||…months sight >!fTWdD^  
<aPZE6z  
D1RQkAZS  
qsj$u-xhX  
同组票据set of bills K3zY-yIco  
G? SPz  
@WazSL;N  
eE qcAUn  
单张汇票sola of exchange||sole of exchange R ~=c1bpdq  
g3ukx$Q{>  
#66i! }  
27Gff(  
远期汇票usance bill||bill at usance zTue(Kr  
%p\ ~  
L 0Ckw},,  
R&!;(k0  
长期汇票long bill ^@x&n)nzP  
}oD^tU IK  
E?]$Y[KJKs  
'l < #;{  
短期汇票short bill ]+G .S-a  
|21V OPBS  
.nY}_&  
&DW !$b  
逾期汇票overdue bill /R|?v{S1  
24od74\  
!~zn*Hm  
%|4Kak]:Q  
宽限日期days of grace Lum=5zDo  
oyiG04H&  
6EY\  
7b~uU@L`  
电汇telegraphic transfer (T.T) h7eb/xEto  
`"~GqFwy~  
KEy8EB  
2?qT,pN  
邮汇postal order||postal note (Am.)||post office order||money order <mJ8~  
ea{zL  
}>iNT.Lvd  
1#L%Q(G  
本票promissory note (P/N) U^}7DJ  
q"269W:  
$mT)<N ;w  
 3B]E2  
押汇负责书||押汇保证书letter of hypothecation y /vc\e  
n:a~=^IV  
A#`$#CO  
"Pc}-&  
副保||抵押品||付属担保物collateral security J<0sT=/2$  
d v4~CW%Td  
OeGLMDw  
R o{xprE1  
担保书trust receipt||letter of indemnity iYiTkq  
|J@ &lBlq  
)M8,Tv*~  
Kf? :dF  
承兑||认付acceptance C`ZU. |R  
|"}7)[BW}  
M4|ION  
k "=*'  
单张承兑general acceptance I\Y N!  
ga,kKPL  
,dd1/zm  
\>9^(N  
有条件承兑qualified acceptance W$7H "tg  
CY':'aWfa<  
K/(QR_@?  
-F(luRBS(W  
附条件认付conditional acceptance 7'At_oG  
k{{ Y2B?C  
e KuF7Oo  
Xn~\Vb  
部分认付partial acceptance   $U/lm;{%  
    
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