论坛风格切换切换到宽版
  • 2880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。   UM7Ft"  
会计报表statement of account %5*gsgeI  
PGMu6$  
_Kx  /z  
{a9Z<P  
往来帐目account current _> .TB\  
mSAuS)YD  
Q{!lLka  
U KF/v  
现在往来帐||存款额current accout Mk= tS+  
EuqmA7s8A  
2GcQh]ohc  
"uCx.Q9 ef  
销货帐account sales ]y$D@/L@  
m?xzx^xs/  
UuAn`oYhV  
g?UG6mFbE  
共同计算帐项joint account Giz9jzF \  
uJMF\G=nb  
Kwfrh?  
%,MCnu&Z  
未决帐项outstanding account 8[,,Kr)-  
SxC$EQ gL  
nG$*[7<0u  
BgD;"GD*W  
贷方帐项credit account||creditor account ;=hl!CB  
&529.>  
jt tlzCDn  
nTY`1w. ;  
借方帐项debit account||debtor account HGB96,o f9  
6-gxba  
P /wc9Yt  
`8\pihww  
应付帐||应付未付帐account payable E@"+w,x)  
I1kx3CwJ{P  
TF|GGY i  
v*QobI  
应收帐||应收未收帐account receivable w@.E}%bwq  
q NU\XO`H  
s>~!r.GC  
d#I'9O0&  
新交易||新帐new account uwQ{y>SG  
qD hz|a#   
dI-=0v-|  
CBs0>M/  
未决帐||老帐old account 2#@S6zc  
Pp:(PoH  
"Z }'u2%\m  
O9A.WSJ >}  
现金帐cash account i5|A\Wv"  
3w ?) H  
TuBg4\V  
xx nW1`]  
流水帐running account Mmbb}(<  
;_of'  
W )q^@6[d  
jr*A1y *  
暂记帐||未定帐suspense account sBu=@8R]y  
;QW6Tgt11  
jIZQ/xp8_  
8~EDmg[  
过期帐||延滞帐overdue account||pastdue account %D\TLY  
wz9V)_V*  
4Me*QYD  
)1lR;fD  
杂项帐户sundry account er,R}v  
8G1Tpn  
5ts8o&|   
~{*FjZ`h  
详细帐单||明细表detail account d vkA-9  
QSAz:Yvf|  
8 ]dhNA5  
p44d&9  
呆帐bad account ~ra2Xyl  
j?+FS`a!  
45edyQ  
C z4"[C`;  
会计项目title of account +0.$w  
b3H~a2"d  
+T [0r  
cA`R~o"  
会计薄||帐薄account-book OlRBv foh8  
E%3WJ%A  
Z%N{Y x(  
`{N0+n  
营业报告书||损益计算表account of budiness||business report gr4Hh/V  
Od>Ta_  
[O&2!x  
`w@fxv   
借贷细帐||交验帐account rendered S$%T0~PR~  
^uMy|d  
LP7t*}PK  
%QVX1\>]  
明细帐account stated vXR-#MS`}  
v~?d7p {  
p` B48TW  
Ua,Lg.z  
与…银行开立一户头to open an account with f /&Dy'OV7  
:7e2O!zH_  
rfkk3oy  
w-AF5%gX  
与…银行建立交易to keep account with -F/"W  
s59v* /  
0J7[n*~  
zn_InxR  
继续记帐to keep account @%O"P9;s  
,`^B!U3m   
Qa5<go{  
KCe =$  
与…有交易to have an account with PnFU{N  
F8Rd#^9PD  
Ib*l{cxN  
b DeHU$  
作成会计帐||有往来帐项to make out an account with %?<C ?.  
7;5?2)+=6  
]chcRc[!  
NC>rZS]  
清算||清理债务to make up an account {e/12q  
']ya_v~e  
>O&(G0!N+}  
R."<he ;  
清洁帐目||与…停止交易to close ones account with Agl5[{]E  
2rB$&>}T  
Cj _Q9/  
;'`T  
结帐to close an account hWJ\dwF  
T8GxoNm  
SJ6lI66OX  
I')URk[  
清理未付款to ask an account||to demand an account 7Z0 )k9*  
|[>`3p"&  
E&Pv:h,pV&  
J|W~\(W6i  
结清差额to balance the account with TKx.`Cf m  
qmdl:J|?  
glH&v8  
"6[' !rq0  
清算to settle an account||to liquidate an account||to square an account 8+k\0fmy  
lf4-Ci*X  
@g }r*U?  
.</d$FM JE  
审查帐目||监查帐目to audit an account >DBaKLu\  
JX7_/P  
8Focs p2  
'\(Us^Ug  
检查帐目to examine an account azr|Fz/  
``nuw7\C:  
x>A(016:C  
~ k/'_1)c  
转入A的帐户to charge the amount to As account EFW'D=&h8  
>)=FS.?]  
*TfXMN ?w  
|g;hXr#~  
以计帐方式付款to pay on account [c +[t3dz  
I5mnV<QA^  
+XLy Pj  
\zR@FOl`q  
代理某人||为某人on ones account||on account of one U; JZN  
a9j f7r1  
#~^#%G  
VU J* \Sg  
为自己计算||独立帐目on ones own account luACdC  
n2zJ'  
&W`."  
wS-D"\4/  
由某人收益并负风险on ones account and risk||for ones account and risk ]R32dI8N  
kO{A]LnAH  
$ jWe!]ASU  
wb~#=6Y  
由某人负担for ones account||for account of one 1//d68*"  
&m&Z^ CA  
=e=sK'NvD  
wwE`YY  
按某人指示||列入某人帐户by order and for account of one K'kWL[Ut!  
bgq/]fI}  
~2+J]8@I]  
&<2~7?$!  
列入5月份帐目for May account wa-#C,R\_#  
1v)ur\>R  
rV*9=  
[v ( \y  
编入某中帐项下to pass to the account of||to place to the account of pyhC%EZU  
)Z C0/>R  
s_S[iW`l=  
^&F8NEb=2>  
寄出清算书to send in an account||to send in render an account = &jLwy  
3qwi)nm  
T}d% XMXq  
R8O; 8c?D  
支票薄cheque book hg[ob+"  
{Z%4Pg  
A.vWGBR  
>Vc;s !R  
支票陈票人cheque drawer _Cn[|E  
.`*h2  
g\^7Q  
o|u<tuUW  
持票人cheque holder ~iI4v#0  
`d]D=DtH  
^h #0e:7<  
RG[b+Qjn  
不记名支票cheque to bearer||bearer cheque +LFh}-X{_  
fGS5{dti  
ZmU7tK  
m%au* 0p  
记名支票||认人支票cheque to order 7.U CX"  
tk=~b} 8  
;|7]%Z}%  
;U$Fz~rJ  
到期支票antedated cheque whFaL}2C  
0} v_u sP  
v3>jXf  
ukNB#2 "  
未到期支票postdated cheque 1@" L  
Y,0D+sO4  
)vWI{Q]r  
rUgTJx&ds  
保付支票certified cheque 'PiQ|Nnb|  
+9Vp<(  
:+u K1N  
bz$)@gLc  
未获兑现支票,退票returned cheque wP:ab  
^}Vx5[  
cl3@+v1  
mtfEK3?2*  
横线支票crossed cheque )/uu~9SFd  
h|m>JDxn  
CjeAO 2  
Ib V 7}  
普通横线general crossing '1rHvz`B/"  
W<']Q_su  
Qmbl_#  
j\SvfZ0"  
特别横线special crossing lHl1Ny\?  
? }t[  
aG&ay3[&  
A\xvzs.d  
空白支票blank cheque oY;=$8y<q  
67,@*cK3?J  
iLhxcM2K  
gFBMARxi  
失效支票,过期支票stale cheque 1uz7E  
!u0|{6U  
uPZ<hG#K  
r*Iu6  
普通支票open cheque y*6-?@  
b Ag>;e(  
)2lzPK t  
BZUA/;Hz &  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount @-d0 ~.S  
<OR f{   
6xfG`7Az  
fwWE`BB  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges -hn~-Sy+  
>o45vB4o  
H6fR6Kr4j  
Rq,ST:  
支票换现金||兑现to cash a cheque +0&SXhy%y  
7E 4Xvg+c  
X.YMb .\<  
uW@o,S0:  
清理票款to clear a cheque <Oyxzs  
9bE/7v  
8r|5l~`8  
Z{#;my*X|  
保证兑现to certify a cheque ueimTXk  
e1d);m$  
RMrrLT  
moe5H  
填写支票数额to fill up a cheque +|SvJ  
Hf^Tok^6@]  
h~ F`[G/'  
%\uEV  
支票上划线to cross a cheque !Eof7LUE  
gp?|UMA9 .  
h3z=tu['  
3aK/5)4|B  
开发支票to make out a cheque ab5uZ0@  
\q |n0>  
9S _N*wC.  
q/|WkV `m  
签发支票,开立支票to draw a cheque||to issue a cheque QqS?-   
tWo MUp  
*, Mg  
uI'g] 18Hi  
透支支票to overdraw a cheque X*cf|g  
:zL.dJwa  
a%h'utF{[  
.W9/*cZV0  
背书支票to endorse a cheque 4_A9o9&_Rh  
I,0]> kx  
p| #gn<z}  
:2n(WXFFI  
请付票款||清付票款to pay a cheque||to honour a cheque x>$ ! R\Cj  
8G SO]R  
guD?~-Q  
wn$:L9"YN  
支票退票to dishonour a cheque 0lvX,78G;  
/G>reG,G  
UpA{$@  
c/c%-=  
拒付支票to refuse a cheque Vu6p l  
a%wK[yVp  
bnWKfz5  
T21SuM  
拒付支票to stop payment of a cheque (\^)@Y  
M~G1ZB  
!Qg%d&q.Sx  
>VAZ^kgi  
提示要求付款to present for payment ;-G!jWt6Zi  
Q~'a1R  
^z[-pTY  
jZ'y_  
见票即付持票人payable to bearer E"[^^ <I  
kRk=8^."By  
\I\'c.$I.Y  
|sw&sfH[FD  
支付指定人payable to order Efb S*f5  
G0^O7w^5  
x+O}RD*G  
GMw|@?:{  
已过期||无效out of date||stale {d;eZt `  
(VPT% l6  
O ).1>  
6g , U+~  
请给出票人R/D||refer to drawer h&!k!Su3#  
,u}n!quA  
t;DZ^Z"{  
AJ;Y Nb  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |U_48  
%qzpt{'?<  
6, Q{/  
Kis\Rg  
文字与数字不一致words and figures differ /HNZwbh]uJ  
tVhY=X{N?  
E(T6s^8  
YkcX#>,  
支票 ,E gIH%* g  
-(n[^48K  
时间已过account closed P o[u6K2&  
?= <vC  
HrA6wn\O  
;8 ~`fK  
更改处应加盖印章alterations require initials O_f|R1G5z  
t|*PC   
&)v X7*j  
~6'6v 8  
(k"oV>a|  
1Tn!.E *  
时间已过effects not cleared +a&-'`7g  
+q ]  
tUq* -9 V  
FhB^E$r%  
停止付款payment stopped M* W=v  
<69/ZI),Y{  
n=RAE^[M  
's$pr#V  
支票毁损cheque mutilated %E7+W{?*1  
8w| j Z@  
KQ/v](7 7  
yZ,k8TJ",  
汇款||寄钱to remit||to send money 'uUp1+  
O0"i>}g4  
(Jf i 3 m  
^(8 i` `V  
寄票供取款||支票支付to send a cheque for payment FTt7o'U  
-p>KFHj6  
8\8uXOS  
9AJ!7J#v"  
寄款人a remitter Q8M&nf  
OgrUP  
UD*#!H  
 Be2@9  
收款人a remittee ,"PwN v  
f? F i{ m  
tGzYO/Zp  
,ewg3mYHC&  
国外汇票foreign Bill *|Re,cY  
/-$`GT?l  
mN?'Aey  
>w9)c|  
国内汇票inland Bill W.\HfJ74  
xP'IyABx  
 ~u8}s4  
)?pin|_x  
跟单汇票documentary bill X3]E8)645N  
scqG$~O)  
;sNyN#  
PZpwi?N  
空头汇票accommodation bill svyC(m)'  
Sct-,K%i  
$t 1]w]}d  
8Mg4y1)RU  
原始汇票original bill ;lX:EU  
[ZURs3q  
KN~E9oGs  
D5T\X-+]O  
改写||换新票据renewed bill 2>fG}qYy$  
p/lMv\`5  
Lj(hk @  
:M|c,SQK  
即期汇票sight bill||bill on demand gKb4n Nt  
I2j;9Qcz  
8+gx?pb  
j#&sZ$HQ4  
…days after date||…days after date…日后付款 'cw0FpQ;  
M=o,Sav5*  
}jiqUBn%  
r=L9x/r  
…months after date||…months after date…月后付款 ":7cZ1VN2  
h#]}J}si  
_gC<%6#V`r  
{yt]7^  
见票后…日付款…days after sight||…days sight (^a;2j9  
1V+1i)+  
-#gb {vj  
8ZG'?A+{  
见票后…月付款…months after sight||…months sight &v4w3'@1  
4N$s vA  
tO[+O=d  
FbFUZ^Zj  
同组票据set of bills IH~H6US  
;%dkwKO  
;S?1E:\av  
 N%r}0  
单张汇票sola of exchange||sole of exchange lBG* P >;  
yH#;k:O=  
zo} SS[  
i;)g0}x`  
远期汇票usance bill||bill at usance p6Z]oL q  
gP( -Op  
JEHV \ =  
o4~ft!>  
长期汇票long bill MqoQs{x  
Z7.)[ ;  
n"FOCcTIs  
(sqS(xIY  
短期汇票short bill ['s_qCA[  
[0&Lvx  
sM5 w~R>Y  
huKz["]z[  
逾期汇票overdue bill J1R%w{  
lC_zSmT  
Qgx~'9   
X2@o"xU  
宽限日期days of grace Uw&+zJ  
2O T6*+D  
e #nTp b  
`=KrV#/758  
电汇telegraphic transfer (T.T) {eZ j[*P  
~!&[;EM<bm  
M9&tys[KX  
oTa ! F;I  
邮汇postal order||postal note (Am.)||post office order||money order ]oya<C6pR  
e0$mu?wd-  
_-!6@^+  
E,6E-9  
本票promissory note (P/N) #[[p/nAy}A  
qFs<s<]  
YD+C1*c!  
&9ZIf#R  
押汇负责书||押汇保证书letter of hypothecation X4k/7EA  
F`- [h )e.  
~o2{Wn["  
Aj `4uFhiL  
副保||抵押品||付属担保物collateral security l:|Fs=\  
n9J>y ud|  
&&y@/<t  
M^[ jA](a  
担保书trust receipt||letter of indemnity ` q@~78`  
.N'UnKz  
-[`W m7en  
~%}g"|o  
承兑||认付acceptance |n|2)hC  
lLDHx3+  
$U0(%lIU  
A+}4 N%kh  
单张承兑general acceptance W ,U'hk%  
3AL.UBj&}  
}GC{~ SZ4  
p{, fW k  
有条件承兑qualified acceptance 0jzA\$oD  
8)tyn'~i  
LtU+w*Gj  
h/ k`+  
附条件认付conditional acceptance [T^6Kzz  
UetmO`qju  
A+l"  
o{hKt?  
部分认付partial acceptance   37[C^R!1c  
    
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