论坛风格切换切换到宽版
  • 4434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。   (5%OAjW  
会计报表statement of account BzL>,um  
w!7f*  
j_E$C.XU{g  
@x">e][B  
往来帐目account current k,S'i#4q4  
O $uXQ.r  
Ij hC@5qk  
u>j:8lhtV  
现在往来帐||存款额current accout _r8.I9|  
9g#L"T=  
!tGXh9g  
B98&JoS  
销货帐account sales xX`P-h>V`c  
_f%Wk>A4  
| 1H"ya  
AD4KoT&  
共同计算帐项joint account h Ns<Ae  
}E+}\&  
)/h~csy:~  
[ZS}P  
未决帐项outstanding account MoN;t;  
X#<#7.  
`d, hP"jBc  
Vd[[<  
贷方帐项credit account||creditor account QfJ?'*  
vW`{BWd  
wn[q?|1  
oJy]n9  
借方帐项debit account||debtor account a_/\.  
0jO]+BI1  
f{[U->#^  
5An| #^]  
应付帐||应付未付帐account payable RQ# g n  
.,[zI@9  
++-\^'&1  
GcQO&oq|  
应收帐||应收未收帐account receivable b(dIl)Y4 :  
_B)LRD+Hj  
s8 .OL_e  
QD%~ A0  
新交易||新帐new account y\b.0-z  
T<06y3sN  
6|3$43J,F  
#r; ' AG  
未决帐||老帐old account TOV531   
306C_ M\$  
L,0HX   
.4A4\-Cqe  
现金帐cash account 09`5<9/  
^EE 3E'  
uBw1Xud[YI  
<#JJS}TLk  
流水帐running account EO$_]0yI;_  
Asicf{HaX  
EZ*FGt6(  
=YkJS%)M)  
暂记帐||未定帐suspense account "0Uh(9Fv  
g4 _DEBh  
x(h(a#,r  
Se qnO.\  
过期帐||延滞帐overdue account||pastdue account 7%L%dyN  
.|$6Pi%!  
8 ZD1}58U4  
(L_txd4  
杂项帐户sundry account {`BC$V  
]kx)/n-K  
kPF[E5  
~aa`Y0Ws],  
详细帐单||明细表detail account *; . l/  
Ath^UKO"  
Ha9A5Ao}0  
1iEZ9J?  
呆帐bad account C"_f3[Z  
J:Uf}!D  
h" cLZM:6  
h7<Z kf  
会计项目title of account w35r\x +  
\ Xow#@[  
r 11:T3  
_In[Z?P}  
会计薄||帐薄account-book ?I&ha-."  
?#ue:O1  
)vO;=% GQ  
|5S/h{gq  
营业报告书||损益计算表account of budiness||business report #z 3tSnmp  
-Czq[n=0(  
0{g@j{Lbz  
!xyO  
借贷细帐||交验帐account rendered Ps5UX6\ .m  
VQV7W  
G^]T  
8WK%g0gm  
明细帐account stated FCTz>N^p  
:Jwc'y-]  
Ac!,#Fq  
:D6"h[7  
与…银行开立一户头to open an account with #$7 z  
Y ::\;s   
@=q,,t$r  
pZp|F   
与…银行建立交易to keep account with &hWLG<IE  
J"'2zg1&  
&x19]?D"+  
6z@OGExmd#  
继续记帐to keep account /*s:ehj  
Va,M9)F  
mcAg,~"HB  
BFmYbK  
与…有交易to have an account with J&%vBg^  
C-4NiXa  
BUB#\v#a  
A EaT  
作成会计帐||有往来帐项to make out an account with Z)Y--`*  
z:<mgp&/<  
*f|9A/*B3  
} r^@Xh  
清算||清理债务to make up an account jV)!9+H#  
rBLkowDP*  
O~F/{: U  
hWpn~q  
清洁帐目||与…停止交易to close ones account with D7cOEL<  
o8\@R  
J&UFP{)  
=t1.j=oC  
结帐to close an account LcCb[r  
.kh%66:  
L'=2Uk#.D  
T5_z^ 7d  
清理未付款to ask an account||to demand an account 2xRb$QF  
$+P9@Q$  
%J4]T35^2  
yo*c& >  
结清差额to balance the account with P lJl#-BO  
|VM c,_D  
^ a%U *>P  
7><ne|%  
清算to settle an account||to liquidate an account||to square an account `C"Slz::  
J7X-=E D  
Et~b^8$>  
<y5V],-U  
审查帐目||监查帐目to audit an account iK{q_f\"  
[o8a(oC  
e"(l  
I$0J Ay  
检查帐目to examine an account tdg.vYMDPC  
2%\Nq:; T  
]$(::'pmK  
,?i^i#Wqzg  
转入A的帐户to charge the amount to As account c 2j?<F1  
7?j$Lwt  
Q(h,P+  
p'1n'|$e  
以计帐方式付款to pay on account NhQIpzL)  
'JY*K:-  
[^t"Hf  
}CZ,WJz=  
代理某人||为某人on ones account||on account of one *FDz20S  
+:1ay ^YI  
L s#pe  
Y'"2s~_ Z  
为自己计算||独立帐目on ones own account zMb7a_W  
FV^CSaN[R  
6"Q/Y[y  
|Axg}Q|  
由某人收益并负风险on ones account and risk||for ones account and risk a%f{mP$m  
>R3~P~@30  
Y9~;6fg  
,pir,Eozg  
由某人负担for ones account||for account of one ], Wh]q  
D4'"GaCv  
w=\Lw+X  
|o~<Ti6]  
按某人指示||列入某人帐户by order and for account of one */xI#G,O+  
Dr6"~5~9w  
I2("p.+R  
vgOmcf%;  
列入5月份帐目for May account =:`1!W0I  
65AXUTg  
'dM &~L SQ  
A@*P4E`xp  
编入某中帐项下to pass to the account of||to place to the account of G;615p1  
6"WR}S0o  
` _()R`=  
vIG8m@-!&;  
寄出清算书to send in an account||to send in render an account wE3^6  
*{tn/ro6a  
FOpOS?Cr'  
;&e5.K+.Z  
支票薄cheque book 4?M= ?K0  
mU:C{<Z  
DU$]e1  
&J^@TgqL^  
支票陈票人cheque drawer '[JrP<~^o  
,0 [8/)$M  
C.@R#a'  
X obiF  
持票人cheque holder +xRja(d6  
i\2MphS  
jEklf0Z  
t)g1ICt  
不记名支票cheque to bearer||bearer cheque %^^2  
xuO5|{h  
{. SN  
gqNd@tYI  
记名支票||认人支票cheque to order Z<En3^j `  
K"eR 6_ k  
 <VB  
T2Cdw\  
到期支票antedated cheque B:ddlxT $  
!6|Kpy8  
S4s\tA<  
9?gLi!rd  
未到期支票postdated cheque 9cFFQM |o  
~^" cNv  
`j[)iok  
4 *He<2g  
保付支票certified cheque bjPI:j*XU  
fS-#dJC";`  
eznw05U  
-x3QgDno  
未获兑现支票,退票returned cheque ;M8N%  
j9%u&  
.qy._C2(  
Nol',^)  
横线支票crossed cheque FOB9CsMe  
z1f~:AdL  
`>rdn*B  
{~16j"  
普通横线general crossing _.J{U0N  
ho#] ?Z#  
?YXl.yj  
:~:(49l  
特别横线special crossing f!P.=Qo[=  
8l>/ZZ.NXi  
xex/L%!Rj  
^O#,%>1J  
空白支票blank cheque U?>P6p  
ZNFn^iuQ  
P`[6IS#\S  
P_hwa1~d  
失效支票,过期支票stale cheque h_?D%b~5  
+ R])u5c'  
/QHvwaW[  
^ft_1d[  
普通支票open cheque  tAP~  
4&K~EX"^T  
.pu]21m =  
|?V6__9  
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount :b^tu 8E  
R JnRbaC  
M<"&$qZ$R  
j ?/T7a^  
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges n0O- Bxhl  
>8t3a-/  
hX$k8 o0  
2<fG= I8  
支票换现金||兑现to cash a cheque LEc%BQx  
O9=vz%  
oO$a4|&,  
l *yml  
清理票款to clear a cheque u` `FD  
B2 Tp; )  
?t'O\n)M  
`DC)U1  
保证兑现to certify a cheque e}(ws~.  
~k+-))pf  
vov"60K  
0>4:(t7h\  
填写支票数额to fill up a cheque xO'1|b^&  
zYYc#N/  
\2: JX?Jw!  
Ts|&_|  
支票上划线to cross a cheque r?\hZ*|M  
Q6RBZucv  
d.% Vm&3  
\.9-:\'(  
开发支票to make out a cheque FX+Ra@I!  
9W 5vp:G  
jToA"udW/  
bxc#bl3  
签发支票,开立支票to draw a cheque||to issue a cheque L 2Os\  
'?v.O}  
-_%n\#  
}a'8lwF%I  
透支支票to overdraw a cheque ,l#V eC  
C*/d%eHD  
ts{Tk5+  
hoO8s#0ED  
背书支票to endorse a cheque enO5XsIc  
* "~^k^_b}  
y%cg  
9H" u\t|?  
请付票款||清付票款to pay a cheque||to honour a cheque (YGJw?]  
]{0 2!  
[9Q2/V;Uk%  
zo7Hm]W`  
支票退票to dishonour a cheque U5Q `r7  
*t 3fbD  
[q?{e1  
p3\F1](Z  
拒付支票to refuse a cheque w6qx  
!n}"D:L(  
m.&z:`x[  
n* 9)Y~  
拒付支票to stop payment of a cheque =Mc*~[D/  
\6T&gX  
W-<C%9O!  
:&/'rMi<T  
提示要求付款to present for payment aHXd1\6m  
y7u"a)T  
u1~H1 ]Ii  
<omSK- T-  
见票即付持票人payable to bearer ,&Gn7[<  
Eii)zo8Xd  
6*lTur9ni  
W+cmn)8  
支付指定人payable to order }~:`9PV)Z%  
NJI-8qTGI  
ry*b"SO  
^I5k+cL  
已过期||无效out of date||stale cE$<6&0  
H]H*Ouu["e  
3T'9_v[Y  
[W ,Ej  
请给出票人R/D||refer to drawer :3gtc/pt>  
,j:`yB]4,  
\3"4;fM!i  
h rW  
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5hr$tkk L  
nVoL7ew+  
U6t>UE6k  
Ovxs+mQ  
文字与数字不一致words and figures differ P6!c-\  
bz[U<  
_U?   
(oBvpFP33  
支票 ",k"c}3G  
E].hoq7WiB  
时间已过account closed *?zmo@-  
bX Q*d_]WT  
h8&VaJ  
&GGJ=c\  
更改处应加盖印章alterations require initials FO<PMK   
&xo_93  
b}HL uX  
UMILAoR  
)"/.2S;  
s!:'3[7+  
时间已过effects not cleared r5M {*  
Hz ) Xn\x  
7hQXGY,q  
oCg|* c|+  
停止付款payment stopped _ I"}3*  
]$oo1ssZ1  
o,>9|EMQZ  
w j !YYBH  
支票毁损cheque mutilated HL]8E}e\"  
J~Uq'1?  
/'' |bIPa  
-N $4\yp  
汇款||寄钱to remit||to send money {e~#6.$:  
eS-akx^@  
L1ro\H  
lHerEv<ja  
寄票供取款||支票支付to send a cheque for payment _JNSl2  
p{ X?_F  
Tsg;i;  
v7gs $'Q  
寄款人a remitter "A\h+q-  
0`UI^Y~Q  
QiC}hj$  
B6ee\ 23  
收款人a remittee 2T 3tKX  
*lyy|3z  
6i'GM`>w  
GB,f'Afl  
国外汇票foreign Bill 3w!8PPl  
Gf71udaa  
^%ZbjJ7|j  
ZZq]I  
国内汇票inland Bill a;b mZh  
uJ-Q]yQ  
qQjd@J}^  
{6Y|Z>  
跟单汇票documentary bill yUnNf 2i  
D8X~qt/  
Rtpk_ND!  
B^Sxp=~Au  
空头汇票accommodation bill )hG4,0hv&  
! =Scpo_  
pLj[b4p9  
gZq _BY_U  
原始汇票original bill 8]h~jNku  
#mKF)W  
7<GC{/^T  
N_wj,yF*  
改写||换新票据renewed bill ]QC9y:3  
.>#X*u  
y'L7o V?L9  
QNbV=*F?  
即期汇票sight bill||bill on demand ,="hI:*<  
Th_PmkvC  
M c,3j~i  
6}l[ %8  
…days after date||…days after date…日后付款 !,l k>j.V  
n f.H0i;  
PH. g+u=v  
L:j3  
…months after date||…months after date…月后付款 iX%9$Bft<  
~Y/:]&wF  
hKnAWKb0  
@*Tql:Qcd^  
见票后…日付款…days after sight||…days sight 8+i=u"  <  
tn{YIp   
H2lQ(Y+H  
2OVN9_D%  
见票后…月付款…months after sight||…months sight }#r awVe=  
@eJ6UML"  
XEegUTs  
mUj_V#v  
同组票据set of bills +Tt.5>N  
HmiG%1+{A  
!mZDukfjQ  
+pPfvE`  
单张汇票sola of exchange||sole of exchange (^oN, 7  
A^ofs*"Y  
%rlMjF'tG  
) x+P9|  
远期汇票usance bill||bill at usance t!-\ :8n  
N TcojA{V$  
dBw7l}  
3{)!T;Wd  
长期汇票long bill fUMjLA|*I<  
GQ(*k)'a  
H +' 6*akV  
&@K6;T  
短期汇票short bill FI,K 0sO/|  
dbJ3E)rF  
4< +f|(fIA  
,eGguNA9  
逾期汇票overdue bill !RP0W  
r]@T9\9  
QJ&]4*>a  
vHZq z<  
宽限日期days of grace JC0#pU;  
Q6)?#7<jy  
N5c*#lHI  
  5@DCo  
电汇telegraphic transfer (T.T) qt(4?_J  
$K.DLqDt  
mv>0j<C91  
K@<*m!%<2  
邮汇postal order||postal note (Am.)||post office order||money order 3-btaG'P  
hraR:l D  
0SU v5c  
R?zlZS.~  
本票promissory note (P/N) ,hH c -%-  
E mg=,  
0C;Js\>3]  
~/X8Hy!-  
押汇负责书||押汇保证书letter of hypothecation -RJ~Sky[  
>?1GJ5]\s  
L(bDk'zi  
] )iP?2{  
副保||抵押品||付属担保物collateral security gg.]\#3g  
@ <3E `j'p  
tA^+RO4  
43E)ltR=]  
担保书trust receipt||letter of indemnity 2 431v@  
whYk"N  
xT+#K5  
8nn g^  
承兑||认付acceptance :2H]DDg(  
P4HoKoj2`  
e/cHH3 4  
"n]x%. *  
单张承兑general acceptance Y(t /=3c[  
D_?Tj  
'j*Q   
cHt4L]n8n  
有条件承兑qualified acceptance (u ^8=#  
 Cu5_OJ  
@D=B5f@(o  
H#7=s{ u  
附条件认付conditional acceptance )sW!s3>S>  
2z*}fkJ  
XlD=<$Nk7  
,}\LC;31,  
部分认付partial acceptance   I{0cnq/  
    
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